Cal. Code Regs. tit. 10 § 10.4

Current through Register 2024 Notice Reg. No. 52, December 27, 2024

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.

Cal. Code Regs. Tit. 10, § 10.4

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.

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).