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Code · U.S. Code · Title 12 - BANKS AND BANKING · CHAPTER 23— FARM CREDIT SYSTEM · SUBCHAPTER II— FARM CREDIT ASSOCIATIONS · § 2074

§ 2074. Production credit association capitalization

542 words·~2 min read·/usc/title-12/section-2074

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)In general In accordance with section 2154a of this title, each production credit association shall provide, through its bylaws and subject to Farm Credit Administration regulations, for its capitalization and the manner in which its stock shall be issued, held, transferred, and retired and, except as provided in subsection (b), its earnings distributed.
(b)Application of earnings At the end of each fiscal year, each production credit association shall apply the amount of the earnings of the association for the fiscal year in excess of the operating expenses of the association (including provision for valuation reserves against loan assets in accordance with generally accepted accounting principles)—
(1)first, to the restoration of the impairment (if any) of capital; and
(2)second, to the establishment and maintenance of the surplus accounts, the minimum aggregate amount of which shall be prescribed by the Farm Credit Bank.
(c)Patronage When the bylaws of an association so provide and subject to the general directions of the Farm Credit Administration, available net earnings at the end of any fiscal year may be distributed on a patronage basis in stock, participation certificates, or in cash. Any part of the earnings of the fiscal year in excess of the operating expenses for such year held in the surplus account may be allocated to patrons on a patronage basis.
(Pub. L. 92–181, title II, § 2.3, as added Pub. L. 100–233, title IV, § 401, Jan. 6, 1988, 101 Stat. 1632; amended Pub. L. 102–552, title V, § 501, Oct. 28, 1992, 106 Stat. 4129.)
Connections13 cite this · traces to 1
13 references not yet in our index
  • Pub. L. 92–181, title II, § 2
  • Pub. L. 100–233, title IV, § 401
  • 101 Stat. 1632
  • Pub. L. 102–552, title V, § 501
  • 106 Stat. 4129
  • 85 Stat. 593
  • Pub. L. 96–592, title II, § 203
  • 94 Stat. 3440
  • Pub. L. 99–205, title II, § 205(e)(6)
  • 99 Stat. 1704
  • Pub. L. 100–233, § 401
  • Pub. L. 102–552
  • 101 Stat. 1622
Citation graph
cites case law
§ 2074
Production credit association capitalization
U.S.C.×7
Stat.×5
Stat. Comp.×1
Pub. L.Pub. L. 92–181, title II, § 2
Pub. L.Pub. L. 100–233, title IV, § 401
Stat.101 Stat. 1632
Pub. L.Pub. L. 102–552, title V, § 501
Stat.106 Stat. 4129
Cites 14 · showing 6Cited by 13 across 3 sources
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