12 CFR 621.13
§ 621.13 Content and standards—general rules.
United States · 12 CFR — Banks and Banking · Status: effective
Cite this
- Citation
- 12 CFR 621.13, § 621.13 Content and standards—general rules, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/48059
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.