net worth
(2) the term “net worth”— (A) with respect to any insured credit union, means the credit union’s retained earnings balance, as determined under generally accepted accounting principles; and (B) with respect to a credit union that serves predominantly low-income members, as defined by the Board, includes secondary capital accounts that are— (i) uninsured; and (ii) subordinate to all other claims against the credit union, including the claims of creditors, shareholders, and the Fund; and