Section 8010 Of Article 1. Department Of Savings And Loan From California Financial Code >> Division 2. >> Chapter 7. >> Article 1.

. The commissioner, after a determination of value made in accordance with Article 4 (commencing with Section 8150) of Chapter 7, may order that assets, individually or in the aggregate, to the extent that the assets are overvalued on an association's books, be charged off against current operations, or that a special reserve or reserves equal to the overvaluation be set up by transfers from retained earnings or reserves.