Federal Register: Farm Credit Administration Issues Final Rule on Loan Performance Categories and Financial Reporting
July 24, 2026
July 24, 2026
WASHINGTON, July 24 (TNSFR) -- The Farm Credit Administration (FCA) amends 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 change . . .