Iowa Administrative Code - 01/31/2018

Credit Union Division [189] | Agency Listing
Chapter 18 MAINTENANCE OF ALLOWANCE FOR LOAN AND LEASE LOSSES ACCOUNT | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
189.18.1 Definitions.
189.18.2 Legal reserve required.
189.18.3 Generally accepted accounting principles.
189.18.4 Allowance for loan and lease losses.
189.18.5 Allowance for loan and lease losses computation.
189.18.6 Accounting treatment.