In computing total assets at any particular date an association may use its total assets at the computation date. As an alternative it may, but is not required to, use the average of its total assets as of the end of its last five or less preceding consecutive calendar years.
Cal. Code Regs. Tit. 10, § 105.202
Note: Authority cited: Section 5255 and 6900, Financial Code. Reference: Section 6900, Financial Code.