§412:10-601  Special reserves.  Theboard of directors may establish, or [the] commissioner may require any creditunion on an individual basis to establish, and transfer funds into one or morespecial reserve accounts when in the board's or the commissioner's judgmentsuch action is necessary to protect the interests of the credit union'smembers, including without limitation circumstances when a credit unionpurchases accounts, or suffers an impairment or threat of impairment thatendangers the adequacy of its regular reserve account.  Special reserves mayinclude allowances for loan losses and investment losses. [L 1993, c 350, pt of§1]