Loan Performance Categories and Financial Reporting
Farm Credit Administration | Rule | The Farm Credit Administration (FCA, we, or our) amends our regulatory high-risk loan performance categories by removing "Formally restructured loans (TDR)," also known as troubled debt restructurings. In 2022, changes in generally accepted accounting principles (GAAP) eliminated the accounting guidance for TDRs, enhanced disclosure requirements for certain loan refinancings and restructurings undertaken when a borrower is experiencing financial difficulty and changed existing vintage year disclosure requirements for public business entities. This final rule removes TDRs from our regulatory loan performance categories to reflect changes in GAAP. Because F.
Reported by Maria LopezLoan Performance Categories and Financial Reporting.
The item is dated 2026-08-26.
TeamCog is carrying it as a rulemaking report from FederalRegister.gov published documents API.
Farm Credit Administration | Rule | The Farm Credit Administration (FCA, we, or our) amends our regulatory high-risk loan performance categories by removing "Formally restructured loans (TDR)," also known as troubled debt restructurings.
In 2022, changes in generally accepted accounting principles (GAAP) eliminated the accounting guidance for TDRs, enhanced disclosure requirements for certain loan refinancings and restructurings undertaken when a borrower is experiencing financial difficulty and changed existing vintage year disclosure requirements for public business entities.
This final rule removes TDRs from our regulatory loan performance categories to reflect changes in GAAP.
Because F…
The handoff preserves the official source citation and source-completeness evidence supplied by discovery.
Official Source
FederalRegister.gov published documents API. Accessed 2026-08-26T15:00:02.616Z.