Texas Finance Code - FIN § 32.103. Change in Outstanding Capital and Surplus

(1) issuance of shares of common stock for cash, or a cash contribution to surplus by shareholders that does not result in issuance of additional common stock or other securities;

(2) declaration and payment of pro rata share dividends as defined by the Business Organizations Code;  or

(3) adoption by the board of a resolution directing that all or part of undivided profits be transferred to capital or surplus.

(1) a decrease in capital or surplus caused by losses in excess of undivided profits;  or

(2) a change in capital and surplus resulting from accounting adjustments required by a transaction approved by the banking commissioner if the accounting adjustments are reasonably disclosed in the submitted application.