12 CFR § 5.61 - Definitions.

---
identifier: "/us/cfr/t12/s5.61"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "12 CFR § 5.61 - Definitions."
title_number: 12
title_name: "Banks and Banking"
section_number: "5.61"
section_name: "Definitions."
chapter_name: "COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY"
part_number: "5"
part_name: "RULES, POLICIES, AND PROCEDURES FOR CORPORATE ACTIVITIES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "12 U.S.C. 1  24a, 35, 93a, 214a, 215, 215a, 215a-1, 215a-2, 215a-3, 215c, 371d, 481, 1462a, 1463, 1464, 1817(j), 1831i, 1831u, 2901  3101  3907, and 5412(b)(2)(B)."
regulatory_source: "61 FR 60363, Nov. 27, 1996, unless otherwise noted."
cfr_part: "5"
---


# 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 § 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.