{"data":{"id":"us/12-cfr-192.480","jurisdiction":"us","citation":"12 CFR 192.480","heading":"Effect of liquidation account on net worth.","body":"The liquidation account does not affect a savings association's net worth.","path":["Title 12—Banks and Banking","CHAPTER I—COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY","PART 192—CONVERSIONS FROM MUTUAL TO STOCK FORM","Subpart A—Standard Conversions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-12.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:16Z","sha256":"86d9f9acf8a245d0e07be841ab77db3827d0e02f500f64a3539928a43df0ff52","source_id":"us-cfr","stale":true,"prev":"us/12-cfr-192.475","next":"us/12-cfr-192.485"},"notice":"GroundRules: Original legal text. Not legal advice."}