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Type: FCA Regulation
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.

[58 FR 48780, Sept. 20, 1993; as amended at 78 FR 77562, Dec. 24, 2013]

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