CFR /  Title 12  /  Part 5  /  Sec. 5.61 Definitions.

For the purposes of subpart E, the following definitions apply:

(a) Capital stock, capital surplus, and permanent capital have the same meaning as set forth in Sec. 5.46.

(b) Retained net income means the net income of a specified period less the total amount of all dividends declared in that period.