If the surplus of a commercial bank at any time is less than 100 percent of its capital stock, then, until the surplus is 100 percent of the capital stock, the commercial bank: Shall transfer to its surplus annually at least 10 percent of its net earnings; and May not declare or pay any cash dividends that exceed 90 percent of its net earnings. Any losses of a commercial bank that exceed its undivided profits may be charged to its surplus.