tailieunhanh - FARM SECURITY AND RURAL INVESTMENT ACT OF 2002

When an investor controls an investee, consolidation is required. The parent investor must prepare consolidated statements, to enable investors (and others) to see the assets, liabili- ties, revenues, and expenses of the entire economic entity, consisting of the parent and all of its subsidiaries. When consolidated statements are prepared, the investment account relating to a con- trolled subsidiary disappears entirely from the balance sheet. Instead, the subsidiary’s assets and liabilities are added to those of the parent and reported together as a single economic entity. If the parent owns less than 100% of the subsidiary’s shares, the interest of the non- controlling () shareholders is shown as a. | AUTHENTICATED . GOVERNMENT INFORMATION GPO. PUBLIC LAW 107-171 MAY 13 2002 FARM SECURITY AND RURAL INVESTMENT ACT OF 2002 116 STAT. 134 PUBLIC LAW 107-171 MAY 13 2002 Public Law 107-171 107th Congress An Act May 13 2002 . 2646 Farm Security and Rural Investment Act of . 7 USC 7901 note. To provide for the continuation of agricultural programs through fiscal year 2007 and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled SECTION 1. SHORT TITLE TABLE OF CONTENTS. a Short Title. This Act may be cited as the Farm Security and Rural Investment Act of 2002 . b Table of Contents. The table of contents of this Act is as follows Sec. 1. Short title table of contents. TITLE I COMMODITY PROGRAMS Sec. 1001. Definitions. Subtitle A Direct Payments and Counter-Cyclical Payments Sec. 1101. Establishment of base acres and payment acres for a farm. Sec. 1102. Establishment of payment yield. Sec. 1103. Availability of direct payments. Sec. 1104. Availability of counter-cyclical payments. Sec. 1105. Producer agreement required as condition of provision of direct payments and counter-cyclical payments. Sec. 1106. Planting flexibility. Sec. 1107. Relation to remaining payment authority under production flexibility contracts. Sec. 1108. Period of effectiveness. Subtitle B Marketing Assistance Loans and Loan Deficiency Payments Sec. 1201. Availability of nonrecourse marketing assistance loans for loan commodities. Sec. 1202. Loan rates for nonrecourse marketing assistance loans. Sec. 1203. Term of loans. Sec. 1204. Repayment of loans. Sec. 1205. Loan deficiency payments. Sec. 1206. Payments in lieu of loan deficiency payments for grazed acreage. Sec. 1207. Special marketing loan provisions for upland cotton. Sec. 1208. Special competitive provisions for extra long staple cotton. Sec. 1209. Availability of recourse loans for high moisture feed grains and seed cotton. Subtitle C Peanuts Sec. 1301. .

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