{"data":{"id":"us-ca/fin-14703","jurisdiction":"us-ca","citation":"FIN § 14703","heading":"","body":"A credit union shall establish and maintain an allowance-for-loan-losses account in accordance with generally accepted accounting principles. The commissioner may order the credit union to increase the amount of its allowance-for-loan-losses account if the commissioner finds that the amount of the account is not adequate.","path":["Financial Code - FIN","DIVISION 5. CREDIT UNIONS [14000. - 16906.]","CHAPTER 4. Management and Operations [14400. - 14768.]","ARTICLE 7. Reserves [14700. - 14703.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"d58a3063baa966a570bf848a153c4311b106d384ad61421fb75abfa262e88a29","source_id":"us-ca","stale":false,"prev":"us-ca/fin-14702","next":"us-ca/fin-14750"},"notice":"GroundRules: Original legal text. Not legal advice."}