OAR 441-720-0365
Minimum Reserves for Potential Loan Losses

The following schedule sets the minimum amount the credit union must reserve for classified loans:
Classification — Amount Required.
Substandard — 10% of outstanding balance unless other factors (for example, history of such loans at the credit union) indicate a greater or lesser amount is appropriate.
Doubtful — 50% of the outstanding balance.
Loss — 100% of the outstanding balance.

Source: Rule 441-720-0365 — Minimum Reserves for Potential Loan Losses, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=441-720-0365 (accessed May 26, 2025).

441–720–0100
Scope and Application 441–720–0110
Definitions 441–720–0120
Risk Weights and Risk Categories 441–720–0130
Minimum Capital Ratio 441–720–0140
Procedures, Risk-Weight Ratios and Computations 441–720–0150
Required Reserve Transfers 441–720–0160
Fidelity Bond Coverage for Corporate Credit Union 441–720–0200
Purpose, Authority for Federal Tie-In Rules 441–720–0210
Adoption of Federal Regulations Concerning Purchase, Sale and Pledge of Eligible Obligations 441–720–0215
Procedures Required Prior to Exercise of Certain Investment Powers 441–720–0220
Investments in Investment and Borrowing Repurchase Agreements, Bankers Acceptances, Participation in Federal Funds Authorized 441–720–0225
Adoption of Federal Statutes, Rulings, Policy Regarding Mortgage Assumptions 441–720–0230
Adoption of Federal Statutes and Regulations Concerning Loan Participations 441–720–0300
Definitions 441–720–0305
Member Business Loan 441–720–0310
Implementation of Member Business Loan Program 441–720–0315
Member Business Loan Policies and Procedures 441–720–0320
Collateral and Security Requirements 441–720–0325
Recordkeeping Requirements 441–720–0330
Aggregate Loans to a Member or Associated Members 441–720–0335
Calculation of the Aggregate 15% Limit 441–720–0340
Aggregate Member Business Loan Limit for a Credit Union 441–720–0345
Exceptions to the Aggregate Member Business Loan Limit for a Credit Union 441–720–0350
Exception Procedure 441–720–0355
Construction and Development Lending 441–720–0360
Classification of Member Business Loans to Reserve for Potential Losses 441–720–0365
Minimum Reserves for Potential Loan Losses 441–720–0370
Prohibited Member Business Loans 441–720–0375
Available Waivers for Specific Loan Types 441–720–0380
Waiver Procedure

May 26, 2025

Rule 441-720-0365's source at or​.us