Dividend proration basis
(2) Dividend proration basis means the use of a 360-day year of 12 30-day months for purposes of computing dividend payments. (3) Total consolidated assets means the total assets on the stockholder's balance sheet as reported by the stockholder on its Consolidated Report of Condition and Income (Call Report) as of the most recent December 31, except in the case of: (i) A new member total consolidated assets means (until the next December 31 Call Report becomes available) the total consolidated assets of the new member at the time of its application for capital stock; and (ii) A surviving stockholder after a merger total consolidated assets means (until the next December 31 Call Report becomes available) the total consolidated assets reported by that stockholder pursuant to 209.3(d)(5).