Wash. Admin. Code § 208-460-120
The following schedule sets the minimum amount you must reserve for classified member business loans:
| Classification | Amount Required |
| Substandard | 10% of outstanding balance unless other factors (for example, history of such loans at the credit union) indicate a greater or lesser amount is appropriate. |
| Doubtful | 50% of the outstanding balance. |
| Loss | 100% of the outstanding balance. |
[Statutory Authority: RCW 31.12.426(1), 31.12.516(2), 43.320.040. WSR 01-10-084, § 208-460-120, filed 5/1/01, effective 6/1/01.]