Oregon Revised Statutes Financial Institutions § 708A.560

(1) Real estate, furniture, fixtures, vaults and safe deposit boxes necessary or convenient for the operation of an institution's business shall be carried on the books of the institution in an amount not to exceed 50 percent of its capital, as defined in ORS 708A.290.

(2) Within guidelines established by rules promulgated under ORS 183.310, 183.315, 183.330, 183.335 and 183.341 to 183.410 the Director of the Department of Consumer and Business Services may authorize an institution to exceed the limitations prescribed in this section.

(3) Personal property acquired for lease to others in accordance with ORS 708A.180 is not subject to the limitations of this section.