§ 708A.555 Generally accepted accounting principles
§ 708A.560 Real and personal property used in institutions business
§ 708A.565 Certain stock
§ 708A.570 Community development corporations
§ 708A.575 Market-making corporations
§ 708A.580 Capital-strengthening corporations
§ 708A.585 Claims and judgments as assets
§ 708A.590 Charging off real estate assets; use of generally accepted accounting principles
§ 708A.595 Charging off personal property assets
§ 708A.600 Charging off losses
§ 708A.605 Separate accounts for foreign branches

Terms Used In Oregon Statutes > Chapter 708A > Regulatory Accounting

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Personal property: All property that is not real property.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100