Charging off real estate assets; use of generally accepted accounting principles.

  1. Law
  2. Oregon Revised Statutes
  3. Financial Institutions, Insurance
  4. Regulation of Institutions Generally
  5. Charging off real estate assets; use of generally accepted accounting principles.

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(2) An institution shall at all times value and record on the institution’s books and records, in accordance with generally accepted accounting principles, real estate that the institution owns or holds in accordance with ORS 708A.175 (3) or (4). [1997 c.631 §193; 2011 c.478 §1]


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