Texas Administrative Code
Title 7 - BANKING AND SECURITIES
Part 6 - CREDIT UNION DEPARTMENT
Chapter 91 - CHARTERING, OPERATIONS, MERGERS, LIQUIDATIONS
Subchapter H - INVESTMENTS
Section 91.805 - Loan Participation Investments
Current through Reg. 49, No. 38; September 20, 2024
(a) A credit union may purchase a participation interest in a loan where the borrower is neither a member of the credit union or a member of another participating credit union, as permitted by § RSA 124.351(a)(8) of the Texas Finance Code , provided the following conditions are satisfied :
(b) Financial Reporting. A participation interest in a non-credit union member loan purchased under this section shall be reported in accordance with generally accepted accounting principles.
(c) Other Requirements. A credit union purchasing a loan participation investment must also comply with applicable requirements contained within Part 741 of the National Credit Union Administration Rules and Regulations.