(2) Other definitions (A) Average (i) In general The “average” of an accounting item (such as total assets or tangible equity) during a given period means the sum of that item at the close of business on each business day during that period divided by the total number of business days in that period. (ii) Agency may permit weekly averaging for certain institutions In the case of insured depository institutions that have total assets of less than $300,000,000 and normally file reports of condition reflecting weekly (rather than daily) averages of accounting items, the appropriate Federal banking agency may provide that the “average” of an accounting item during a given period means the sum of that item at the close of business on the relevant business day each week during that period divided by the total number of weeks in that period. (B) Capital distribution The term “capital distribution” means— (i) a distribution of cash or other property by any insured depository institution or company to its owners made on account of that ownership, but not including— (I) any dividend consisting only of shares of the institution or company or rights to purchase such shares; or (II) any amount paid on the deposits of a mutual or cooperative institution that the appropriate Federal banking agency determines is not a distribution for purposes of this section; (ii) a payment by an insured depository institution or company to repurchase, redeem, retire, or otherwise acquire any of its shares or other ownership interests, including any extension of credit to finance an affiliated company’s acquisition of those shares or interests; or (iii) a transaction that the appropriate Federal banking agency or the Corporation determines, by order or regulation, to be in substance a distribution of capital to the owners of the insured depository institution or company. (C) Capital restoration plan The term “capital restoration plan” means a plan submitted under subsection (e)(2). (D) Company The term “company” has the same meaning as in section 1841 of this title . (E) Compensation The term “compensation” includes any payment of money or provision of any other thing of value in consideration of employment. (F) Relevant capital measure The term “relevant capital measure” means the measures described in subsection (c). (G) Required minimum level The term “required minimum level” means, with respect to each relevant capital measure, the minimum acceptable capital level specified by the appropriate Federal banking agency by regulation. (H) Senior executive officer The term “senior executive officer” has the same meaning as the term “executive officer” in section 375b of this title . (I) Subordinated debt The term “subordinated debt” means debt subordinated to the claims of general creditors.