Oregon — State Statute

Oregon Revised Statutes Chapter 723 § 723.631 — Regular reserve; reserve for loan losses; rules

Oregon Revised Statutes Chapter 723 ·
Oregon Code § 723.631 · Enacted · Last updated March 01, 2026
Statute Text
Regular reserve; reserve for loan losses; rules. (1) A credit union shall establish and maintain a regular reserve for contingencies. The Director of the Department of Consumer and Business Services may adopt rules prescribing: (a) Minimum net worth requirements for credit unions; and (b) Actions a credit union must take when the net worth of the credit union falls below the applicable minimum net worth requirement. (2) In addition to the regular reserve required in subsection (1) of this section, a credit union shall establish a reserve for loan losses in accordance with generally accepted accounting principles issued by the Financial Accounting Standards Board or a successor organization. [1981 c.192 §38 (enacted in lieu of 723.632); 1995 c.319 §3; 2005 c.95 §10; 2009 c.234 §9]
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The formal citation is Oregon Code § 723.631. Use this format in legal documents and court filings.
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