{"abstract":"The Farm Credit Administration (FCA, we, or our) issues this final rule amending FCA's regulations related to disclosure and reporting practices of Farm Credit System (System) institutions. This rule updates references to accounting terminology, streamlines requirements for filing quarterly reports and the content of the annual report to shareholders, and updates the requirements for maintaining an allowance for loan losses. The amendments ensure that FCA regulations are consistent with System structural changes and are updated to include changes to accounting and reporting standards.","action":"Final rule.","agencies":[{"raw_name":"FARM CREDIT ADMINISTRATION","name":"Farm Credit Administration","id":154,"url":"https://www.federalregister.gov/agencies/farm-credit-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/154","parent_id":null,"slug":"farm-credit-administration"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2009/06/17/E9-14255.html","cfr_references":[{"chapter":null,"citation_url":null,"part":619,"title":12},{"chapter":null,"citation_url":null,"part":620,"title":12},{"chapter":null,"citation_url":null,"part":621,"title":12}],"citation":"74 FR 28597","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: This regulation will be effective 30 days after publication in the Federal Register during which either or both Houses of Congress are in session. We will publish a notice of the effective date in the Federal Register.","disposition_notes":null,"docket_ids":[],"dockets":[],"document_number":"E9-14255","effective_on":null,"end_page":28600,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2009/06/17/E9-14255.xml","html_url":"https://www.federalregister.gov/documents/2009/06/17/E9-14255/definitions-disclosure-to-shareholders-accounting-and-reporting-requirements-disclosure-and","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E9-14255?publication_date=2009-06-17","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2009-06-17/E9-14255/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":135,"last_updated":"2026-07-26 10:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2009-06-17/pdf/E9-14255.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2009-06-17","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2009/06/17/E9-14255.txt","regulation_id_number_info":{"3052-AC35":{"issue":"200904","html_url":"https://www.federalregister.gov/regulations/3052-AC35/disclosure-and-accounting-requirements","title":"Disclosure and Accounting Requirements","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200904&RIN=3052-AC35&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["3052-AC35"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":28597,"subtype":null,"title":"Definitions; Disclosure to Shareholders; Accounting and Reporting Requirements; Disclosure and Accounting Requirements","toc_doc":"Definitions; Disclosure to Shareholders; Accounting and Reporting Requirements; Disclosure and Accounting Requirements","toc_subject":null,"topics":["Accounting","Agriculture","Banks, banking","Reporting and recordkeeping requirements","Rural areas"],"type":"Rule","volume":74}