Loan/loan Committee to save as much as the actual surplus is evidence of any illegal, considered to be the accounting error that the retained earnings account (capitalize) directly.
Loans / Loans Directors are recognized as real evidence. The excess of any impropriety. Shall be treated as an accounting error. The adjustment to retained earnings (capital) directly.
Loan / loan committee saves as real evidence. Excess of any inaccuracies This is an accounting error. Adjustable into account accumulated earnings (capital) directly.