Nev. Admin. Code § 678.070 - Special reserves against losses
If the Commissioner deems the reserves required by NRS NRS 678.670 inadequate to cover a credit union's delinquent loans, he will require, upon 5 days' written notice, that the credit union maintain a special reserve against losses equal to 10 percent of the loan balance on all accounts that are between 2 and 6 months delinquent, plus 25 percent of the loan balances on all accounts that are between 7 and 12 months delinquent, plus 80 percent of the loan balances on all accounts that are more than 12 months delinquent.
Notes
NRS 678.250, 678.680
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