13-3-301. Losses to be charged to surplus fund.
Any losses sustained by a bank in excess of its undivided profits shall be charged to its surplus fund. The surplus fund shall subsequently be reimbursed from earnings. No dividends shall be declared or paid by any bank in excess of one-half (1/2) of its net earnings until the surplus fund is fully restored to its former amount or an amount equal to one hundred percent (100%) of the paid up capital.
Structure Wyoming Statutes
Title 13 - Banks, Banking and Finance
Chapter 3 - Banking Operations
Article 3 - Accounting Practices
Section 13-3-301 - Losses to Be Charged to Surplus Fund.