US lawFederal (United States)RegulationsTitle 12 CFR — Banks and BankingChapter I — COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURYPart 192 — CONVERSIONS FROM MUTUAL TO STOCK FORMSubpart A — Standard Conversions192.48012 C.F.R. § 192.480Effect of liquidation account on net worth.Last amended: 2020Year: 2026Length: 11 wordsOfficial source Cite as 12 C.F.R. § 192.480 (2026)The liquidation account does not affect a savings association's net worth.Previous12 C.F.R. § 192.475Next12 C.F.R. § 192.485