{"data":{"id":"us/12-cfr-5.61","jurisdiction":"us","citation":"12 CFR 5.61","heading":"Definitions.","body":"For the purposes of subpart E, the following definitions apply:\n(a) Capital stock, capital surplus, and permanent capital have the same meaning as set forth in § 5.46.\n(b) Retained net income means the net income of a specified period less the total amount of all dividends declared in that period.","path":["Title 12—Banks and Banking","CHAPTER I—COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY","PART 5—RULES, POLICIES, AND PROCEDURES FOR CORPORATE ACTIVITIES","Subpart E—Payment of Dividends by National Banks"],"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":"0bddee409290ecad239b79e2898b3c229d29ae7b5a304aa8d39f03f3a82c1dee","source_id":"us-cfr","stale":true,"prev":"us/12-cfr-5.60","next":"us/12-cfr-5.62"},"notice":"GroundRules: Original legal text. Not legal advice."}