Definitions.

CFR · 2024-01-01 · US · Title 12

For purposes of this subpart, the following definitions will apply: (1) The par value of outstanding common stock; (2) The par value of outstanding preferred stock; (3) Paid-in capital, which is the amount of owner investment in Farmer Mac in excess of the par value of stock; (4) Retained earnings; and, (5) Any allowances for losses on loans and guaranteed securities.

official document · source cfr-2024 · id 12:§ 652.50