Debt management duties of the OF.

CFR · 2024-01-01 · US · Title 12

(a) (b) (1) The scope, form, and content of the disclosure generally shall be consistent with the requirements of the Securities and Exchange Commission Regulations S-K and S-X (17 CFR parts 229 and 210). (2) Information about each Bank shall be presented as a segment of the Bank System as if generally accepted accounting principles regarding business segment disclosure applied to the combined annual and quarterly financial reports of the Bank System, and shall be presented using consistent accounting policies and procedures as provided in § 1273.9(b) of this part. (3) The standards set forth in paragraphs (b)(1) and (b)(2) of this section are subject to the exceptions set forth in Appendix A to this part. (4) The combined Bank System annual financial reports shall be filed with FHFA and distributed to each Bank and Bank member within 90 days after the end of the fiscal year. The combined Bank System quarterly financial reports shall be filed with FHFA and distributed to each Bank and Bank member within 45 days after the end of the of the first three fiscal quarters of each year. (5) The Audit Committee shall ensure that the combined Bank System annual or quarterly financial reports comply with the standards of this part. (6) The OF and the OF board of directors, including the Audit Committee, (7) Nothing in this section shall create or be deemed to create any rights in any third party. (c) (d) (e) (f)

official document · source cfr-2024 · id 12:§ 1273.6