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12 CFR 141.26

§ 141.26 Surplus.

United States · 12 CFR — Banks and Banking · Status: effective

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12 CFR 141.26, § 141.26 Surplus, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/43690
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Full text

The term surplus means undistributed earnings held as unallocated reserves for general corporate use.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.