12 CFR Part 621 - ACCOUNTING AND REPORTING REQUIREMENTS
- Subpart A—Purpose and Definitions (§§ 621.1 - 621.2)
- Subpart B—General Rules (§§ 621.3 - 621.5)
- Subpart C—Loan Performance and Valuation Assessment (§§ 621.6 - 621.10)
- Subpart D—-Reports of Condition and Performance and Accounts and Exposures (§§ 621.12 - 621.15)
- Subpart E—Auditor Independence (§§ 621.30 - 621.32)
Authority:
Secs. 5.17, 5.19, 5.22A, 8.11 of the Farm Credit Act (12 U.S.C. 2183, 2202, 2202a, 2202d, 2252, 2257a, 2279aa-11); Pub. L. 102-552, 106 Stat. 4102, 4134.
Source:
58 FR 48786, Sept. 20, 1993, unless otherwise noted.