{"data":{"id":"us-wa/rcw-31.40.080","jurisdiction":"us-wa","citation":"RCW 31.40.080","heading":"Records—Reports—Loan loss reserve.","body":"(1) A licensee shall keep books, accounts, and other records in such a form and manner as the director may require. These records shall be kept at such a place and shall be preserved for such a length of time as the director may specify.\n(2) Not more than ninety days after the close of each calendar year or within a period specified by the director, a licensee shall file with the director a report containing the following:\n(a) Financial statements, including the balance sheet, the statement of income or loss, the statement of changes in capital accounts and the statement of changes in financial position; and\n(b) Other information that the director may require.\n(3) Each licensee shall provide for a loan loss reserve sufficient to cover projected loan losses which are not guaranteed by the United States government or any agency thereof.","path":["Title 31","Chapter 31.40"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=31.40.080","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T02:04:01Z","sha256":"0ba0327178d23bf302802fad74b959e76c653421d983bbde60f93564fa40c4c3","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-31.40.070","next":"us-wa/rcw-31.40.090"},"notice":"GroundRules: Original legal text. Not legal advice."}