{"data":{"id":"us-id/idaho-code-26-911","jurisdiction":"us-id","citation":"Idaho Code § 26-911","heading":"Book value of assets.","body":"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.","path":["TITLE 26 BANKS AND BANKING","CHAPTER 9 CONSOLIDATION, SALE AND REORGANIZATION"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title26/t26ch9/sect26-911/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:18:00Z","sha256":"690002225e3607f8cc2c7387cf5e2f08de913319d0ef9bbebfafab94944ae81a","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-26-910","next":"us-id/idaho-code-26-1001"},"notice":"GroundRules: Original legal text. Not legal advice."}