California Financial Code Sections 1951-1952

Article 3. Accounting
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CA Codes (fin:1951-1952) FINANCIAL CODE
SECTION 1951-1952 




1951.  Any debt due a bank on which interest is past due and unpaid
for the period of one year shall be charged off, unless it is well
secured or is in process of collection.



1952.  The commissioner at any time may require a bank to write down
any asset held by it to a valuation which will represent its then
fair market value.