CFR›Title 12›Chapter VI›Part 621›Subpart D ContainsSections 621.12–621.15CorpusDaily eCFRDisplayed edition2026-07-21Last updated2026-07-21 Subpart D—-Reports of Condition and Performance and Accounts and Exposures Sections 621.12 § 621.12 Reports of condition and performance. 621.13 § 621.13 Content and standards—general rules. 621.14 § 621.14 Certification of correctness. 621.15 § 621.15 Reports of accounts and exposures. Previous C Subpart C—Loan Performance and Valuation Assessment Next E Subpart E—Auditor Independence