Del. Code Ann. tit. 5, § 908
Value at which assets shall be carried on books
32 Del. Laws, c. 103, § 11; Code 1935, § 2299; 5 Del. C. 1953, § 908;
No bank or trust company shall carry on its books any of its assets at a sum in excess of the cost value thereof except by and with the written consent of the State Bank Commissioner.
32 Del. Laws, c. 103, § 11; Code 1935, § 2299; 5 Del. C. 1953, § 908