Section 21-17,104 - Allowance-for-loan-losses account(1) A credit union shall establish an allowance-for-loan-losses account based upon reasonably foreseeable loan losses.(2) For purposes of calculating required transfers of income to the regular reserve account pursuant to sections 21-17,103 to 21-17,107, any balance in the allowance-for-loan-losses account may be included with the balance in the regular reserve account.Neb. Rev. Stat. §§ 21-17,104
Laws 1996, LB 948, § 104.