Electronic Code of Federal Regulations
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e-CFR data is current as of January 26, 2021 |
Title 12 → Chapter VI → Subchapter B → Part 621 → Subpart A → §621.1 |
Title 12: Banks and Banking
PART 621—ACCOUNTING AND REPORTING REQUIREMENTS
Subpart A—Purpose and Definitions
§621.1 Purpose and applicability.
This part sets forth accounting and reporting requirements to be followed by all banks, associations, and service corporations chartered under the Act; the Federal Farm Credit Banks Funding Corporation; and, where specifically indicated, the Federal Agricultural Mortgage Corporation. The requirements set forth in this part are of both general and specific applicability. Certain requirements focus on areas of financial condition and operating performance that are of special importance for generating, presenting, and disclosing accurate and reliable information.
[58 FR 48786, Sept. 20, 1993, as amended at 78 FR 31835, May 28, 2013]