Section R333-8-2 - Definitions(1) "Capital Stock" means the total of: (a) the par value of all shares of the bank having a par value that have been issued; plus(b) the amount of the consideration received by the bank for all shares of the bank without par value that have been issued, except that part of the consideration which has been allocated to capital surplus in a manner permitted by law; plus(c) the amounts not included in Subsections (a) and (b) as have been transferred to stated capital of the bank, whether upon the issue of shares as a share dividend or otherwise; minus(d) all reductions from such sum as have been effected in a manner permitted by law.(2) "Mandatory Convertible Securities" means any capital securities which require that at some future date the issuer must exchange common or perpetual preferred stock for the outstanding security.(3) "Surplus" means the total of:(a) the amount paid to the bank in excess of the par value of its capital stock, or, in the case of stock without par value, the amount designated as surplus of the total amount received for its capital stock,(b) amounts received as capital contributions, and(c) amounts transferred to the capital surplus account from undivided profits.Utah Admin. Code R333-8-2