N.Y. Comp. Codes R. & Regs. Tit. 3 § 69.2 - Credits to surplus account of savings and loan associations
When the net profits of any savings and loan association have been determined at the close of an accounting period, if its surplus account does not equal 10 per centum of its capital, five per centum of such net profits shall be credited to its surplus account, or so much thereof less than five per centum as will make such surplus account equal to 10 per centum of its capital.
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