{"data":{"id":"us-tn/tenn.-code-ann.-45-3-805","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 45-3-805","heading":"Charging off or setting up reserves against bad assets","body":"The commissioner, after a determination of value, may order that assets, individually or in the aggregate, to the extent that the assets are overvalued on an association's books, be charged off, or that a special reserve or reserves equal to the overvaluation be set up by transfers from surplus, undivided profits or reserves.","path":["TN Code","Title 45","Chapter 3"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"9838e6efaa673b620cc1aaaf54a690e42f442da192ea3a9b3599892c45a3f432","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-45-3-804","next":"us-tn/tenn.-code-ann.-45-3-806"},"notice":"GroundRules: Original legal text. Not legal advice."}