Financial Code section 163

“Contributed capital” means all of shareholders’ equity other than retained earnings. However, nothing in this section shall prohibit a bank from transferring amounts from time to time from its retained earnings to its contributed capital, subject to any applicable statutes, regulations, and generally accepted accounting principles.

Source: Section 163, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=FIN§ionNum=163.­ (updated Jan. 1, 2012; accessed Jun. 18, 2026).

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Verified:
Jun. 18, 2026

§ 163's source at ca​.gov