§ 723.15 - How much must I reserve for potential losses?

Latest version.

The following schedule sets the minimum amount you must reserve for classified loans:
ClassificationAmount RequiredSubstandard10% of outstanding amount unless other factors (for example, history of such loans at the credit union) indicate a greater or lesser amount is appropriate.Doubtful50% of the outstanding amount.Loss100% of the outstanding amount.

                    
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