22 USC § 5354 - Banks loan loss reserves

---
identifier: "/us/usc/t22/s5354"
source: "usc"
legal_status: "official_prima_facie"
title: "22 USC § 5354 - Banks loan loss reserves"
title_number: 22
title_name: "FOREIGN RELATIONS AND INTERCOURSE"
section_number: "5354"
section_name: "Banks loan loss reserves"
chapter_number: 62
chapter_name: "INTERNATIONAL FINANCIAL POLICY"
subchapter_number: "IV"
subchapter_name: "FINANCIAL REPORTS"
positive_law: false
currency: "119-84"
last_updated: "2026-03-26"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 100–418, title III, § 3604, Aug. 23, 1988, 102 Stat. 1388.)"
---


# § 5354. Banks loan loss reserves

March 31, 1989

The Federal Reserve Board shall submit to the Committee on Banking, Housing, and Urban Affairs of the Senate and the Committee on Banking, Finance and Urban Affairs of the House of Representatives a report on the issues raised by including loan loss reserves as part of banks’ primary capital for regulatory purposes by . Such report shall include a review of the treatment of loan loss reserves and the composition of primary capital of banks in other major industrialized countries, and shall include an analysis as to whether loan loss reserves should continue to be counted as primary capital for regulatory purposes.

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**Source Credit**: (Pub. L. 100–418, title III, § 3604, Aug. 23, 1988, 102 Stat. 1388.)

## Statutory Notes and Related Subsidiaries

### Change of Name

Committee on Banking, Finance and Urban Affairs of House of Representatives treated as referring to Committee on Banking and Financial Services of House of Representatives by , set out as a note preceding , The Congress. Committee on Banking and Financial Services of House of Representatives abolished and replaced by Committee on Financial Services of House of Representatives, and jurisdiction over matters relating to securities and exchanges and insurance generally transferred from Committee on Energy and Commerce of House of Representatives by House Resolution No. 5, One Hundred Seventh Congress, .