Wisconsin Administrative Code
Department of Financial Institutions
DFI-CU 51-75 - Department of Financial Institutions-Credit Unions
Chapter DFI-CU 72 - Member business loans
Section DFI-CU 72.13 - Schedule of reserves
Universal Citation: WI Admin Code ยง DFI-CU 72.13
Current through February 26, 2024
The following schedule sets the minimum amount a credit union shall reserve for classified member business loans:
Classification |
Amount Required |
Substandard |
10% of outstanding balance, unless other factors indicate a greater or lesser amount is appropriate. Example: An example of a factor is the history of such loans at the credit union. |
Doubtful |
50% of the outstanding balance. |
Loss |
100% of the outstanding balance. |
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