Section 4823 Of Article 3. Other General Provisions From California Financial Code >> Division 1.6. >> Chapter 1. >> Article 3.
4823
. References in this division to shareholders' equity mean
shareholders' equity determined in accordance with generally accepted
accounting principles, subject (a) in the case of California state
banks or California industrial loan companies, to the provisions of
Section 463, and (b) in the case of California state savings
associations, to the provisions of Division 2 (commencing with
Section 5000).