Farm Credit Administration Proposes Removing Troubled Debt Restructuring Category
December 05, 2025
December 05, 2025
WASHINGTON, Dec. 5 (TNSFR) -- The Farm Credit Administration proposes to amend its rules regarding high-risk loan performance categories, primarily by removing the classification for "Formally Restructured Loans (TDR)," also known as troubled debt restructurings.
This proposed rule and request for comment is driven by changes in generally accepted accounting principles (GAAP) which, in 2022, eliminated the accounting guidance for TDRs.
The agency's propos . . .
This proposed rule and request for comment is driven by changes in generally accepted accounting principles (GAAP) which, in 2022, eliminated the accounting guidance for TDRs.
The agency's propos . . .