California Code of Regulations
Title 10 - Investment
Chapter 1 - Commissioner of Business Oversight, Division of Financial Institutions
Subchapter 10 - Banks
Article 1 - General Provisions
Subarticle 1 - Citation and Construction
Section 10.4 - References to Financial Statements and Accounting Items

In this Subchapter, all references to financial statements and all references to assets, liabilities, earnings, retained earnings, and similar accounting items mean such financial statements and such accounting items prepared or determined in conformity with generally accepted accounting principles then applicable, fairly presenting in conformity with generally accepted accounting principles the matters which they purport to present, subject to any specific accounting treatment required by the Commissioner, this Subchapter, the Banking Law, or any other applicable law.

1. Change without regulatory effect amending section and adding new NOTE filed 8-19-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 34).

Note: Authority cited: Section 215, Financial Code.