Amendments which do not affect the aggregate maximum principal amount of the loan contract are not reflected in the books of account. Where the effect of the amendment is to change the amount of the loan, appropriate resolutions amending the resolution authorizing the contracting of indebtedness (see § 1643-2.2[b]) and the resolution authorizing the execution of requisition agreements and the issuance of advance loan notes in the aggregate maximum principal amount of the loan contract (see § 1643-2.4[a]) are required. A journal entry adjusting account 2311, Certificates of Indebtedness Authorized, and account 2312, Certificates of Indebtedness Unissued, for the difference in the amount of the loan contract, as amended, is then made. No entry should be made until the amended contract has been approved by the division and executed.