CA Fin Code Section 14400

(a)

The savings capital of a credit union shall consist of the payments made by members on shares as set forth in the credit union’s written savings capital structure policy pursuant to Section 14862.

(b)

The equity capital of the credit union shall consist of the credit union’s regular reserve account, the undivided earnings account, any appropriated undivided earnings accounts, and other forms of capital approved by the commissioner.