26-911 BOOK VALUE OF ASSETS.
BANKS AND BANKING
CHAPTER 9
CONSOLIDATION, SALE AND REORGANIZATION
26-911. Book value of assets. Without approval by the director no asset shall be carried on the books of the resulting or purchasing bank at a valuation higher than that on the books of the merging or converting bank at the time of its last examination by a state or national bank examiner before the effective date of the merger or conversion.