12 U.S.C. § 5232 — Credit reform

(a) General rule. Subject to subsection (b), calculate the costs of purchases under section 5211(a), guarantees under section 5212, and cash flows from section 5212 and section 5216(a), (b), and (c) under the Federal Credit^* Reform Act of 1990. (b) Costs. For that Act's section 502(5)(E): (1) calculate the cost of troubled assets^* and guarantees by adjusting the discount rate for market risks; and (2) calculate the cost of modifying a troubled asset or guarantee as the difference between the current estimate under the original terms, calculated consistently with paragraph (1), and the current estimate under the modified terms, calculated the same way.