StacksVerified U.S. regulatory reference

12 CFR §621.13

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Each institution, including the Federal Agricultural Mortgage Corporation, shall prepare reports of condition and performance:
  1. (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;
  2. (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
  3. (c)In such manner as to facilitate their reconciliation with the books and records of reporting institutions.