Cal. FIN § 163
This is the official text of Cal. FIN § 163, part of California’s Financial Code — regulates banks, credit unions, lenders, and other financial institutions.
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Official statutory text
“Contributed capital” means all of shareholders’ equity other than retained earnings. However, nothing in this section shall prohibit a bank from transferring amounts from time to time from its retained earnings to its contributed capital, subject to any applicable statutes, regulations, and generally accepted accounting principles.
Status: in_force · Read it on the official government site
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