2019-19916: Implementation of the Current Expected Credit Losses Methodology for Allowances, Related Adjustments to the Tier 1/Tier 2 Capital Rule, and Conforming Amendments
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The Farm Credit Administration (FCA, we, or our) is inviting public comment on a proposal to address changes to our capital and other regulations, including certain regulatory disclosure requirements, in response to recent changes in the U.S. generally accepted accounting principles (U.S. GAAP).
The agency’s own summary, as published.
What this changes
Amends 6 parts of the Code of Federal Regulations — the standing rules this notice rewrites.
- 12 CFR 611 Organization
- 12 CFR 615 Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations
- 12 CFR 620 Disclosure to Shareholders
- 12 CFR 621 Accounting and Reporting Requirements
- 12 CFR 628 Capital Adequacy of System Institutions
- 12 CFR 630 Disclosure to Investors in Systemwide and Consolidated Bank Debt Obligations of the Farm Credit System
Rulemaking docket
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