{"data":{"id":"us/12-cfr-621.13","jurisdiction":"us","citation":"12 CFR 621.13","heading":"Content and standards—general rules.","body":"Each institution, including the Federal Agricultural Mortgage Corporation, shall prepare reports of condition and performance:\n(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;\n(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\n(c) In such manner as to facilitate their reconciliation with the books and records of reporting institutions.","path":["Title 12—Banks and Banking","CHAPTER VI—FARM CREDIT ADMINISTRATION","SUBCHAPTER B—FARM CREDIT SYSTEM","PART 621—ACCOUNTING AND REPORTING REQUIREMENTS","Subpart D—-Reports of Condition and Performance and Accounts and Exposures"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-12.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:16Z","sha256":"ff7680ccf2ef33e987f02346c9f821b4546719239a4839607fec61eef9251801","source_id":"us-cfr","stale":true,"prev":"us/12-cfr-621.12","next":"us/12-cfr-621.14"},"notice":"GroundRules: Original legal text. Not legal advice."}