2010 New York Code
BNK - Banking
Article 3 - (94 - 140-A) BANKS AND TRUST COMPANIES
111 - Profits; credits to surplus fund and to undivided profits.

§ 111.  Profits;  credits to surplus fund and to undivided profits. In
  any case where the combined capital stock, surplus  fund  and  undivided
  profits  of  a  bank or trust company do not equal ten per centum of its
  net deposit liabilities, the banking board may in its discretion require
  such bank or trust company at the close of  each  accounting  period  to
  credit  its  surplus  fund  with  a  portion of its net profits for such
  period, not to exceed ten per centum thereof, until its combined capital
  stock, surplus fund and undivided profits equal ten per  centum  of  its
  net deposit liabilities. For the purposes of this section, the term "net
  deposit liabilities" shall mean total deposits including all amounts due
  to  national  banks,  banks, bankers, trust companies and savings banks,
  the amounts due on  certified  and  cashier's  checks,  and  for  unpaid
  dividends  less  the amounts of balances due from national banks, banks,
  bankers, and trust companies and cash items  in  process  of  collection
  payable immediately upon presentation in the United States.