Data / Federal rules / 2025-22015
Loan Performance Categories and Financial Reporting
The Farm Credit Administration published this proposed rule in the Federal Register on December 5, 2025. Comments closed on February 3, 2026.
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What the agency says
The Farm Credit Administration (FCA, we, or our) proposes to amend 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. We propose removing TDRs from our regulatory loan performance categories to reflect changes in GAAP. Further, we seek comments on our determination no regulatory changes are needed for the enhanced disclosures related to loan refinancings and restructurings or the amended vintage year disclosure requirements, as these disclosures are already required under applicable GAAP. Additionally, comments are requested on retaining the "90 days past due still accruing interest" loan performance category.
Key facts
- Document number
- 2025-22015
- Type
- Proposed rule
- Action
- Proposed rule and request for comment
- Agency
- Farm Credit Administration
- Published
- December 5, 2025
- Comments due
- February 3, 2026
- Dates
- Comments on this proposed rule must be submitted on or before February 3, 2026.
- Regulation ID (RIN)
- 3052-AD63
- Code of Federal Regulations
- 12 CFR 621
- Topics
- Accounting; Agriculture; Banks, banking; Government securities; Investments; Reporting and recordkeeping requirements; Rural areas
- Pages
- 5
Other documents from the Farm Credit Administration
| Document | Type | Published |
|---|---|---|
| Loan Performance Categories and Financial Reporting 2026-17440 | Final rule | Aug 26 |
| Loan Performance Categories and Financial Reporting 2026-15027 | Final rule | Jul 24 |
| Assessment and Apportionment of Administrative Expenses 2026-07903 | Proposed rule | Apr 23 |
| General Provisions 2026-06553 | Final rule | Apr 3 |
| Organization, Loan Policies and Operations, Disclosure to Shareholders, Nondiscrimination in Lending, Capital Adequacy of System Institutions, Disclosure to Investors 2026-04419 | Final rule | Mar 6 |
| Permanent Capital Revisions 2026-03923 | Proposed rule | Feb 27 |
| General Provisions 2026-03314 | Final rule | Feb 19 |
| Organization, Loan Policies and Operations, Disclosure to Shareholders, Nondiscrimination in Lending, Capital Adequacy of System Institutions, Disclosure to Investors 2026-01368 | Final rule | Jan 26 |
Everything from the Farm Credit Administration · Rules on accounting · Rules on agriculture · Rules on banks, banking · Published in December 2025
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.