Book value of assets.

Del. Code tit. 5, § 791
in effect
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Without approval by the State Bank Commissioner no asset shall be carried on the books of the resulting bank at a valuation higher than that on the books of a 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.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title5/c007/sc06/index.htmlFetched: 10/4/2026

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