Oregon Revised Statutes Financial Institutions § 708A.580

(1) An institution may not carry on the institution's books, at a value in excess of 20 percent of the institution's capital, the aggregate amount of stock of or membership interests in a corporation or limited liability company the institution acquired under ORS 708A.125 for the purpose of strengthening the institution's capital or eliminating undesirable assets.

(2) The institution each year shall amortize the book value of the stock or membership interests by not less than five percent of the original book value of the stock or membership interests.