WAC 208-460-120. How much must I reserve for potential losses?

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. 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.