{"data":{"id":"us-ne/neb.-rev.-stat.-21-17-104","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 21-17,104","heading":"Allowance-for-loan-losses account.","body":"(1) A credit union shall establish an allowance-for-loan-losses account based upon reasonably foreseeable loan losses.\n(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.","path":["Chapter 21 - CORPORATIONS AND OTHER COMPANIES"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=21-17,104","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-10-18T05:55:23Z","sha256":"6e57cf1ae760c9105b9fb479cefbb23d7e29d7ab200ae1ea9b7f9d11c58fd252","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-21-17-103","next":"us-ne/neb.-rev.-stat.-21-17-105"},"notice":"GroundRules: Original legal text. Not legal advice."}