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e-CFR data is current as of January 26, 2021

Title 12Chapter VISubchapter BPart 621Subpart D → §621.13


Title 12: Banks and Banking
PART 621—ACCOUNTING AND REPORTING REQUIREMENTS
Subpart D—-Reports of Condition and Performance and Accounts and Exposures


§621.13   Content and standards—general rules.

Each institution, including the Federal Agricultural Mortgage Corporation, shall prepare reports of condition and performance:

(a) In accordance with all applicable laws, regulations, standards, and such instructions and specifications and on such media as may be prescribed by the Farm Credit Administration;

(b) In accordance with generally accepted accounting principles and such other accounting requirements, standards, and procedures as may be prescribed by the Farm Credit Administration; and

(c) In such manner as to facilitate their reconciliation with the books and records of reporting institutions.

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