Paid-in and unimpaired capital and surplus
Paid-in and unimpaired capital and surplus or unimpaired capital and surplus mean shares plus post-closing, undivided earnings. This does not include regular reserves or special reserves required by law, regulation or special agreement between the credit union and its regulator or share insurer. Paid-in and unimpaired capital and surplus for purposes of the Central Liquidity Facility is defined in 725.2 of this chapter.