Title 12

PART 621 SUBPART B

Subpart B - General Rules

• Secs. 4.12(b)(5), 4.14, 4.14A, 4.14D, 5.17, 5.22A, 8.11 of the Farm Credit Act (12 U.S.C. 2183, 2202, 2202a, 2202d, 2252, 2257a, 2279aa-11); sec. 514 of Pub. L. 102-552.
• 58 FR 48786, Sept. 20, 1993, unless otherwise noted.

12:7.0.1.2.22.2.1.1	SECTION 621.3	621.3 Application of generally accepted accounting principles.
12:7.0.1.2.22.2.1.2	SECTION 621.4	621.4 Audit by qualified public accountant.
12:7.0.1.2.22.2.1.3	SECTION 621.5	621.5 Accounting for the allowance for loan losses and chargeoffs.

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