[Code of Federal Regulations] [Title 31, Volume 2] [Revised as of July 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR223.15] [Page 70] TITLE 31--MONEY AND FINANCE: TREASURY CHAPTER II--FISCAL SERVICE, DEPARTMENT OF THE TREASURY PART 223--SURETY COMPANIES DOING BUSINESS WITH THE UNITED STATES--Table of Contents Sec. 223.15 Paid up capital and surplus for Treasury rating purposes; how determined. The amount of paid up capital and surplus of any such company shall be determined on an insurance accounting basis under the regulations in this part, from the company's financial statements and other information, or by such examination of the company at its own expense as the Secretary of the Treasury may deem necessary or proper. [42 FR 8637, Feb. 11, 1977]