12 C.F.R. PART 621--ACCOUNTING AND REPORTING REQUIREMENTS
TITLE 12--Banks and Banking
CHAPTER VI--FARM CREDIT ADMINISTRATION
SUBCHAPTER B--FARM CREDIT SYSTEM
PART 621--ACCOUNTING AND REPORTING REQUIREMENTS
Subpart A--PURPOSE AND DEFINITIONS
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| Purpose and applicability.
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Subpart B--GENERAL RULES
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| Application of generally accepted accounting principles.
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| Audit by qualified public accountant.
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| Accounting for the allowance for loan losses and chargeoffs.
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Subpart C--LOAN PERFORMANCE AND VALUATION ASSESSMENT
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| Performance categories and other property owned.
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| Application of payments and income recognition on nonaccrual loans.
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| Reinstatement to accrual status.
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| Monitoring of performance categories and other property owned.
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Subpart D--REPORT OF CONDITION AND PERFORMANCE
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| Applicability and general instructions.
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| Content and standards--general rules.
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| Certification of correctness.
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