Revised Code of Washington
Chapter 33.48 - Stock Associations.
33.48.280 - Paid-in or contributed surplus or surplus created by reduction of stock—Application and uses.

RCW 33.48.280
Paid-in or contributed surplus or surplus created by reduction of stock—Application and uses.

An association may, by action of its board of directors and with the prior approval of the director, apply any part or all of any paid-in or contributed surplus or any surplus created by reduction of stock to the reduction or writing off of any deficit arising from losses or diminution in value of its assets, or may transfer to or designate as a part of its federal insurance account or any other reserve account irrevocably established for the sole purpose of absorbing losses, any part or all of any paid-in or contributed surplus or any surplus created by reduction of stock.

[ 1994 c 92 § 492; 1982 c 3 § 110; 1973 c 130 § 18.]
NOTES:

Severability—1982 c 3: See note following RCW 33.04.002.


Severability—1973 c 130: See note following RCW 33.24.350.

Structure Revised Code of Washington

Revised Code of Washington

Title 33 - Washington Savings Association Act

Chapter 33.48 - Stock Associations.

33.48.025 - Applicability of chapter 23B.06 RCW.

33.48.030 - Minimum amount of permanent stock required—Preferred or special classes of shares authorized.

33.48.040 - Stock dividends, when.

33.48.080 - Member's proprietary interest—Subordinate to claims of creditors.

33.48.090 - Dividends only if interest paid on deposits.

33.48.100 - Conversion procedure—Domestic stock to domestic mutual association.

33.48.110 - Conversion procedure—Mutual association to domestic stock association—Rules implementing section—Standard.

33.48.120 - Conversion procedure—Creation of permanent loss reserve—Disposition of reserve upon liquidation.

33.48.130 - Withdrawal of charter amendment or conversion application.

33.48.140 - Legislative intent—Chapter to control over conflicting provisions.

33.48.150 - Organizing permit—Required.

33.48.160 - Organizing permit—Application.

33.48.170 - Organizing permit—Conditions.

33.48.180 - Permit authorizing sale of stock—Applicability.

33.48.190 - Permit authorizing sale of guaranty stock—Required prior to sale of issued or outstanding stock.

33.48.200 - Permit authorizing sale of stock—Application—Contents.

33.48.210 - Permit authorizing sale of stock—Examination and investigation—Issuance or denial.

33.48.220 - Recitation in permit to take subscriptions for stock.

33.48.230 - Sales of stock—Imposition of conditions.

33.48.240 - Organizing permit—Amendment, alteration, suspension, or revocation by director—Grounds.

33.48.250 - Purchase by association of stock issued by it—Conditions.

33.48.260 - Reduction of stock—Conditions.

33.48.270 - Reduction of stock—Disposition of surplus.

33.48.280 - Paid-in or contributed surplus or surplus created by reduction of stock—Application and uses.

33.48.290 - RCW 33.48.150 through 33.48.280 inapplicable to foreign associations.

33.48.320 - Waiver of chapter requirements.