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Title 12--Banks and Banking
CHAPTER VI--FARM CREDIT ADMINISTRATION
PART 621--ACCOUNTING AND REPORTING REQUIREMENTS
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 | 621.1 | Purpose and applicability. |
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| 621.2 | Definitions. |
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| 621.3 | Application of generally accepted accounting principles. |
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| 621.4 | Audit by qualified public accountant. |
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| 621.5 | Accounting for the allowance for loan losses and chargeoffs. |
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| 621.6 | Performance categories and other property owned. |
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| 621.7 | Rule of aggregation. |
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| 621.8 | Application of payments and income recognition on nonaccrual loans. |
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| 621.9 | Reinstatement to accrual status. |
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| 621.10 | Monitoring of performance categories and other property owned. |
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| 621.12 | Applicability and general instructions. |
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| 621.13 | Content and standards--general rules. |
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| 621.14 | Certification of correctness. |
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