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U.S. Code of Federal Regula...
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Title 12—Banks and Banking
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CHAPTER VI—FARM CREDIT ADMI...
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PART 621—ACCOUNTING AND REPORTING REQUIREMENTS
PART 621—ACCOUNTING AND REPORTING REQUIREMENTS
§ 621.1 - Purpose and applicability.
§ 621.2 - Definitions.
§ 621.3 - Application of generally accepted accounting principles.
§ 621.4 - Audit by qualified public accountant.
§ 621.5 - Accounting for the allowance for loan losses and chargeoffs.
§ 621.6 - Performance categories and other property owned.
§ 621.7 - Rule of aggregation.
§ 621.8 - Application of payments and income recognition on nonaccrual loans.
§ 621.9 - Reinstatement to accrual status.
§ 621.10 - Monitoring of performance categories and other property owned.
§ 621.12 - Reports of condition and performance.
§ 621.13 - Content and standards—general rules.
§ 621.14 - Certification of correctness.
§ 621.15 - Reports of accounts and exposures.
§ 621.30 - General.
§ 621.31 - Non-audit services.
§ 621.32 - Conflicts of interest and rotation.