EFTA Document EFTA01382865

X- I/A Table of Contents WELLS FARGO MERCHANT SERVICES, LW (A Joint Venture) Financial Statements December 31, 2014 and 2013 (Dollars in thousands, unless otherwise noted) (d) Merchant Collateral and Reserve for Merchant Credit and Fee Losses When a cardholder or a credit issuing institution disputes a transaction. within the Card Association guidelines. the Company's merchant customers have a liability for the disputed charges. However, in the case of merchant fraud, insolvency or bank