Capital and surplus
Capital and surplus means, unless otherwise provided in this part:
(1) For organizations subject to the Capital Adequacy Guidelines:
(i) Tier 1 and tier 2 capital included in an organization's risk-based capital (under the Capital Adequacy Guidelines); and
(ii) The balance of allowance for loan and lease losses not included in an organization's tier 2 capital for calculation of risk-based capital, based on the organization's most recent consolidated Report of Condition and Income.
(2) For all other organizations, paid-in and unimpaired capital and surplus, and includes undivided profits but does not include the proceeds of capital notes or debentures.
12 CFR § 211.2
Unless otherwise specified, for purposes of this subpart: