; and (II) require lenders under this subsection to provide complete payment deferment relief for impacted borrowers with covered loans for a period of not less than 6 months, including payment of principal, interest, and fees, and not more than 1 year. (iii) Secondary market During the covered period, with respect to a covered loan that is sold on the secondary market, if an investor declines to approve a deferral requested by a lender under clause (ii), the Administrator shall exercise the authority to purchase the loan so that the impacted borrower may receive a deferral for a period of not less than 6 months, including payment of principal, interest, and fees, and not more than 1 year. (iv) Guidance Not later than 30 days after the date of enactment of this paragraph, the Administrator shall provide guidance to lenders under this paragraph on the deferment process described in this subparagraph. (N) Secondary market sales A covered loan shall be eligible to be sold in the secondary market consistent with this subsection. The Administrator may not collect any fee for any guarantee sold into the secondary market under this subparagraph. (O) Regulatory capital requirements (i) Risk weight With respect to the appropriate Federal banking agencies or the National Credit Union Administration Board applying capital requirements under their respective risk-based capital requirements, a covered loan shall receive a risk weight of zero percent. (ii) Temporary relief from TDR disclosures Notwithstanding any other provision of law, an insured depository institution or an insured credit union that modifies a covered loan in relation to Hawai‘i Wildfire-related difficulties in a troubled debt restructuring on or after August 8, 2023, shall not be required to comply with the Financial Accounting Standards Board Accounting Standards Codification Subtopic 310–40 ( Receivables - Troubled Debt Restructurings by Creditors ) for purposes of compliance with the requirements of the Federal Deposit Insurance Act ( 12 U.S.C. 1811 et