Iowa Code agency 189, ch. 18 - MAINTENANCE OF ALLOWANCE FOR LOAN AND LEASE LOSSES ACCOUNT
- Rule 189-18.1 - Definitions
- Rule 189-18.2 - Legal reserve required
- Rule 189-18.3 - Generally accepted accounting principles
- Rule 189-18.4 - Allowance for loan and lease losses
- Rule 189-18.5 - Allowance for loan and lease losses computation
- Rule 189-18.6 - Accounting treatment
Notes
Chapter exempt from chapter rescission pursuant to Iowa Code section 17A.7
These rules are intended to implement Iowa Code chapter 533.
[Filed 10/26/90, Notice 9/19/90-published 11/14/90, effective 1/1/91]
[Filed 11/10/92, Notice 8/19/92-published 11/25/92, effective 12/30/92]
[Filed ARC 9777B (Notice ARC 9672B, IAB 8/10/11), IAB 10/5/11, effective 11/9/11]
[Filed ARC 6553C (Notice ARC 6443C, IAB 8/10/22), IAB 10/5/22, effective 11/9/22]
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