Section 5120 Of Article 2. General Definitions From California Financial Code >> Division 2. >> Chapter 1. >> Article 2.

. "Statutory net worth" or "net worth" means the sum of the following:
  (a) Issued and outstanding capital stock.
  (b) Issued and outstanding capital certificates.
  (c) Paid-in surplus.
  (d) Retained earnings.
  (e) Pledged savings accounts of a mutual association with the approval of the commissioner.
  (f) General reserves and other amounts as the commissioner prescribes.