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Regulations last checked for updates: Nov 24, 2024
Title 12 - Banks and Banking last revised: Nov 20, 2024
All Titles
Title 12
Chapter VI
Part 621
Subpart B - Subpart B—General Rules
§ 621.3 - Application of generally accepted accounting principles.
§ 621.4 - Audit by qualified public accountant.
§ 621.5 - Accounting for the allowance for credit losses and chargeoffs.
authority:
Secs. 5.17, 5.19, 5.22A, 8.11 of the Farm Credit Act (
12 U.S.C. 2183
,
2202
,
2202
a,
2202
d,
2252
,
2257a
,
2279aa
; Pub. L. 102-552, 106 Stat. 4102, 4134
source:
58 FR 48786, Sept. 20, 1993, unless otherwise noted.
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