Section 13-03-28-03 - Past due status workout loans including troubled debt restructure past due status1. The past due status of all loans must be calculated consistent with loan contract terms, including amendments made to loan terms through a formal restructure. Credit unions shall report delinquency on the call report consistent with this policy.2. Troubled debt restructure status must be determined and reported without the application of materiality threshold exclusions.N.D. Admin Code 13-03-28-03
Adopted by Administrative Rules Supplement 371, January 2019, effective 1/1/2019.General Authority: NDCC 6-01-04
Law Implemented: NDCC 6-06-06