Wyoming Statutes
Article 3 - Accounting Practices
Section 13-3-303 - Value of Stocks Held.

13-3-303. Value of stocks held.
All investments in any bank in stocks of any corporation authorized by W.S. 13-3-202 shall be entered on the books of the bank at a sum not to exceed the actual cost to the bank. The state banking commissioner may require an asset to be charged down to its actual value.