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Federal regulations · Through 2026-08-25 · Newer source version available

12 CFR 615.5206: Permanent capital ratio computation.

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Where this section sits in the code
  1. Title 12—Banks and Banking
  2. CHAPTER VI—FARM CREDIT ADMINISTRATION
  3. SUBCHAPTER B—FARM CREDIT SYSTEM
  4. PART 615—FUNDING AND FISCAL AFFAIRS, LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS
  5. Subpart H—Capital Adequacy

(a) The System institution's permanent capital ratio is determined on the basis of the financial statements of the System institution prepared in accordance with generally accepted accounting principles.

(b) The System institution's asset base and permanent capital are computed using average daily balances for the most recent 3 months.

(c) The System institution's permanent capital ratio is calculated by dividing the System institution's permanent capital, adjusted in accordance with § 615.5207 (the numerator), by the risk-adjusted asset base (the denominator) as defined in § 615.5201, to derive a ratio expressed as a percentage.

Collected 2026-08-27T02:24:16Z. Source file · JSON

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