Farm Credit Loan Performance Categories & TDR Removal (FCA)
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2026-07-24 — Loan Performance Categories and Financial Reporting: FCA final rule removes the troubled debt restructuring (TDR) category from regulatory high-risk loan performance categories, conforming to post-2022 GAAP that eliminated TDR accounting; changes are technical alignment with no new substantive requirements. (novelty: 2)