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Book 368 Bank of America February 21 - March 20, 1940 Regraded Unclassified Bank of America Book Page Conference: present: ENJ:, Bell, Seymour, Foley, Sherbondy, Delano, Folger, and Mulroney - 2/23/40, 2/26/40 368 10,36 a) Program as submitted to Bank of America 2,6 b) Report as finally sent - 2/23/40 24,83 1) Crowley approves - 2/26/40 46 2) Federal Reserve Board's resolution - 2/26/40 47 Conference: present: Eccles, McKee, Dreibelbie (Federal Reserve Board); Crowley (Federal Deposit Insurance Corporation); Bell, Seymour, and Sherbondy (Treasury); Delano, Upham, Folger, and Mulroney (Comptroller's office) - 2/23/40. 22 a) Program as drafted by office of Comptroller and as drafted by Federal Reserve Board discussed Timetrust, Incorporated: Securities and Exchange Commission wine on every point at issue in court order - 2/24/40 23 Loans secured by stock of Transamerica - 2/28/40 56 Conferences; present: Bell, Eccles, McKee, Crowley, Delano, Foley, L.M. Giannini, Cushing, and Ferrari - 2/28/40, 3/1/40. 59,76 Key Pittman's letter to FDR suggesting that controversy be referred to Federal Reserve Board for adjudication - 2/24/40, 133 a) Suggested answer 154 Jones to be asked to do his part in a little conference at White House with HMJr, Eccles, and Delano present, if HMJr has his way - 3/6/40 139 a) HMJr's conversation with FDR reported to Foley and Bell - 3/8/40 159 Conference; present: Bell, Bccles, McKee, Crowley, Delano, and Foley - 3/6/40 145 a) Draft (page 148) discussed and signed by Treasury, Comptroller's office, Federal Deposit Insurance Corporation, and Federal Reserve Board; approval of Giannini assured by Cushing 155,224 Securities and Exchange Commission-Transamerica to be settled before actual acceptance by Gianninie - 3/8/40 159 a) Treasury position discussed by HMJr, Bell, Sullivan, Foley 160 1) Cushing told of Treasury position by Bell and Foley 174 Bank's Premises: Vice President Clark (Federal Reserve Bank of San Francisco) reports to McKee (Federal Reserve Board) on steps taken to carry out Comptroller's requirements - 3/11/40 179 Regraded Unclassified Bank of America - 2 Book Page Public statement by L.M. Giannini prior to obtaining commitment from Reconstruction Finance Corporation and clearing with Comptroller's office: Delano advises against - 3/13/40 368 181 a) Discussed by HMJr, Bell, Sullivan, and Foley 186,200 b) Giannini's telegram advising of meeting of Board of Directors to discuss - 3/14/40 194 1) Delano's answer 193 2) Giannini reports on approval of program by Board of Directors 212 Victory discussed by Treasury group and Comptroller's group - 3/15/40 213 a) Jones sent copy of Comptroller's requirements; request that Reconstruction Finance Corporation make $30 million available to Bank included 220 1 BANK OF AMERICA NATIONAL TRUST & SAVINGS ASSOCIATION SAN FRANCISCO CALIFORNIA Mayflower Hotel, Washington, D.C. February 21, 1940 Honorable Preston Delano, Comptroller of the Currency, Washington, D.C. Dear Comptroller Delano: At our meeting yesterday you reqi ested a statement of our position in United States Government securities as of a recent date. On December 30, 1939, we held $412,337,000 par value United States Government and Guaranteed Issues. on February 20, 1940, we held $368,972,925 par value, representing a net reduction of $43,365,075 par value. Kind: r egards, Very truly yours, /s/ L. M. Giannini L. M. Giannini, President Bank of America N.T.& S.A. 2/23/40 RESPONSE TO MESCRANDUM PRESENTED Regraded Unclassif If OFFICIALS OF BANK OF AMERICA, 1. To & 8. 4. ..... 1. Bank is to increase its capital stock by $35,000,000. Within thirty days is to get a commitment from the RFC to underwrite any or all of the issue) (this underwriting commitment may be reduced in a - equal to the 40+ gate par value of the stock sold to private interests). The terms and conditions of the proposed amendments to the bank's articles of association shall be agreed upon by April 15, 1940 by the bank and the committee and also by the RFC if any part of the funds are to be made available through the RFC for the purchase of any of the new capital stock. The increase is capital stock 10 to be consumated within ninety days, if possible, but in no event later than June 30, 1940. 2. On or before the date of the increase in capital stock, the bank is to set up an unallocated reserve of $7,400,000, such reserve not to be reduced if the Comptroller of the Currency objects thereto. (See memo. attached) 3. All bond profits must be kept in a special reserve account to take care of losses in bonds, and amortisation of bond premiums, until the total of that reserve account shall equal the total bond premium. If in any given seai-annual period the total added to the reserve is insufficient to cover amortization of bond premiums for the period, then such reserve anst be augmented, in the amount of the deficit, from current earnings. 4. Furnish the Comptroller complete information, satisfactory to nim, with respect to the original cost of each banking premises, including future and former premises, and the depreciation which has been taken thereon. Adequate depreciation will then be determined and any necessary adjustment 3 2 will than be made. 5. Charge off all items classified M lass in the last report of consination, not otherwise diseased herein, which have not heretofore been charged off. Fature losses, except those reserved for, must be charged est of future earnings) and presently existing undivided profits, as wall as any anount that my later be released from reserves herein established, my not be used for any purpose except the setting up of reserves and charging est of leases not provided for by future carnings. 6. Bank is to obtain from California Lands, Ima., and Capital Company with cient additional collateral, satisfactory to the Comptroller, to casure the discharge of the obligations of these corporations to the bank, includ- ing the agreement of Capital Company covering the future and former bank premises nov carried by Merchants National Realty Corporation. In any event, the value of such additional collateral will be equal to 25% of the remaining balance due under the contracts plus 25% of the carrying value of future and former premises. % Continue to treat real estate currently acquired by fereclesure, or in satisfaction of debt, as Other Roal Estate, and carry the case at cost or appraised value, whichever is the Lower, and in no instance is the carry- ing value of Other Real Estate to exceed the book value of the loan at the time of foreclesure. 8, Eliminate the amount of investment in stock under option at a rate not less than the program now in effect. 9. Bank is to continue program of liquidation with regard to all commitments Regraded Unclassified 4 - 3 of Trensenaries and its subsidiary and related companies at substantially the same rate M has been accomplished in the past year. 10. Bank is to eliminate, as seen as possible and within a reasonable pariod, any leans carried is excess of the legal limits. 11. Bank is to give vigorous attention to the elimination of any real estate holdings or real estate loans that my not conform to statutory requirements. 12. The bank shall initiate steps, satisfactory to the Comptroller, to accertain whether it is entitled to recover any part of the - paid by the bank to Transamerica General Corporation in connection with fidelity losses and if it is concluded that the bank is entitled to recover, it shall take stops satisfactory to the Comptroller to recover the MM. This nemerandum is submitted without prejudice to the right of the Comptroller of the Currency to require full and complete compliance with his criticisms and suggestions previously specified is reports of examination and in letters to the bank, to resort to senstions provided w law, or to continue to list in reports of examination assets that are subject to criticism, until such criticisms have been corrected or eliminated. Neither this aesorandua or its contents shall be used by the bank or anyone also on its behalf for any purpose except for its information unless and until the provisions hereof are accepted and complied with by the bank, Regraded Unclassified 5 Memerandum Covering Unallocated Reserve of $7,400,000, referred to in Item 2. This reserve 10 made up of losses estimated on Occupied Premises $6,926,000.00 Future Premises 488,500.00 (Phoenix & Roolings Bldg.) $7,414,500.00 Losses estimated in the August report of $585,000 on future and former bank premises carried in Merchants National Realty Corporation is provided for is Item 6 of the agreement. Regraded Unclassified 6 y TO Houseton Mary 1940 8-83-1149 Confidential 1. As - as possible in my over mate later them April 18th add $35,000,000 actual nov capital w the issumes of - w preferred stock or both, with the understanding that w March 10th the board of directors of the bak will have approved - entire progress herein outlined and the Bank will have obtained the approval of - Comptreller of the Currency to and increase, In the overs any part of said increase is to be obtained w the sale of preferred stock to the ReF.C. a consitment from the ReFeCe on such terms as the secretary of the Treasury will request 10 to purchase such stock must be obtained and an agreement with the ReFaCe and the Comptreller of the Currency - the terms the manded articles of association, including the terms governing the disposition of caraings, retirement of propped stock, etc. must be had by March 18th. 4. Immediately upon obtaining the - capital the Bank will est w as allocated receive or $6,928,065.36 against the carrying value of the individual banking premises criticised in the report of commination of August 81, 2000, including these shown a the Bank's besks and in the invoitment in Merchants National Realty Corporation. Ats the and of - year this reserve shall be used to reduce the carrying values of such banking premises or the earrying value of the hunk's investment in Merchants National Realty Corporation, as the case my no, waless in the Regraded Unclassified 7 - meties the Bank shall have to the Comptraller of the Outpo I Information I I s $ a s I actual cost of sash such banking promise to the lask w any of the affiliated, accosiated w related companies when originally asquired whether by the Bank or by any et the affiliated, associated # related compenise, my capital expenditures which have boom mis, and the - provided 1 1 I I 1 1 $ I I review ing mith ovidence within the - year, the reserve shall be used to redute the carrying value of cash banking premise w the - of adognite depreciation during the overship of the building w the last or my of the affiliated, accordated or related computer, not Amount I 1 1 I I I n $ I 1 I I 1 z and 1 8 I a B I of oath recerve, if may, my be returned to the undivided profite - comb. All depresiation - buildings, funditure, fixtures end oguipe met shall be calculated a the basis of depreciation allowed the back B 8 I I any I I i I s 1 I I I 1 THE I The & I I The 5 Retails = il THE I purposed by forealorare or in antinfaction of dobt will be treated M Other Roal Retate and conried at cest w approised wine, whichever is - This will not apply to the Rollins property. a s 1 I I 1 I i Copital 1 I 3 the # 1 a I I s I I $ die # I I I Realty Corporation. but additional collateral will be in a - ogeal 8 # I I in value to the difference between the wgold purchase price - the contracto of the valuation of the property Movember 40 mith vulustion appears in the otherwise contained in the reports of emination began August n, 1000. All of outh embracts will to oliminated tris the Bank's areets w December 18, 1945. 6. All bonds in the Healt's investment partfolio will be mertised out of current caraings to naturity # w call date if callable comer, Current bend profite will be used to take - of current leases and any bend profits not ⑉ wod will be passed to a reserve for lesses of my character witil such receive to adagesto in the Julgers of the Comptreller of the Currenty. 4. Leans to Treasmerion Corporation and the allied Interesta will be brought within the legal limit allowed to - toborest as - M provible and not later this July 16, 1048, entryt that this paragraph shall not apply to the combrasts of the Bank with California Lands, Inc. and Capital Company. the contract of National Realty Corporation with Capital Company. and the option agreement of Transmerica with respect to the stock of Mational city Bank ut New York engaired by the Bank, all s I i disposed 5 to I a r I must . in effect with regard to the consituate of Treasmerion and its subsidi- arise will be continued, the stock of any allied interest of Transamerion covering Lease of Transamerion w any of the allied interests will be eliminated by July 16, 2945 and me similar pledge will hereafter be accopted. Further extensions of credit by the hask tor the purpose of purchasing or earrying Transamarise stock will be discontimed and to Regraded Unclassified 9 1 - 4 - cellateral value will be assigned to my work stock hereafter pledged to secure say less mb by the Bank, % the Bank will charge off all Items eleasified as loss in the last report of commination not otherwise diseaseed herein which have not heretefere boon charged off. 8. The Bank will eliminate the mount of investment in steek under option a the basis of the program - in effect, the amount reduction emounting to $545,380. 9a The Bank will give vigarous attention to my real estate holdings or real estate loans that may net conform to statutory require- into 10. The Bank will initiate stops to assortain whether the Bank is entitled to recever my part of Transameries General Corporation's reserve for fidelity losses and to recover my part thereef to which the Bank may be cutitled. Regraded Unclassified 10 RE BANK OF AMERICA February 23, 1940. 11:30 a.m. Present: Mr. Bell Mr. Delano Mr. Seymour Mr. Foley Mr. Folger Mr. Sherbondy Mr. Mulroney H.M.Jr: What is it, as of today? Bell: Well, as I told you, we submitted a program to these - to the Bank and Giannini and his counsel came back with a counter program which we were to take and study and which satisfied no one. We have been together the last two days trying to get a minimum program that would be agreeable to the three agencies and when we left here yesterday afternoon we thought we had one pretty well in the rough, and that was to be written up last night and go to Delano and Crowley this morning. Delano: You mean Eccles and Crowley. Bell: Excuse me, Eccles and Crowley. I understand from Mr. Delano when he came in that Eccles called up and isn't quite satisfied yet. Delano: He wants some further changes in the thing. He wants the adoption of that alternative, rather than the one that we took of that alternative, the thirty and five, as opposed to our thirty-five and six, nine, and then move something. That is all technical, Mr. Secretary, but inasmuch as that still remains now, we haven't a completely unified front. He wants that change and I think we will have to see him again, we will have to talk further. Bell: The Bank wanted to - we asked for 35 million capital and eight million reserve. The Bank came back with this 30 million capital and five million reserve. Ecoles said his mini- mum program - that he would accept the 30 million capital and the five million reserve if they transferred six million of their undivided profits to the surplus account, Regraded 11 - 2 - which would make their present capital and surplus equitable, before they put in any capital, three million each. Delano: It would also tie up their dividends to a certain extent. Bell: Yes, I thought he changed around and said we would go back to our original 35 capital and six million nine reserve, which would tie it in with the banking property only. Delano: He left it as rather an alternative. Seymour: I understood him to be agreeable to put forward as the ultimate program whichever of those two we preferred, and we preferred the 35 million and the six million and no covering in the surplus and now he takes the view it is easier to negotiate on the other one, but I think 1f we have a reasonable preference in the matter that he could probably be persuaded to stick to what he said yesterday, at least I hope 80, H.M.Jr: Well, not having lived with this thing, but having the same privilege that you gentlemen have, I wouldn't attempt to comment as to - I mean, you people, living with this from minute to minute -- Delano: Mr. Secretary, we hoped to be able to give you that program this morning to discuss it and give you a recommendation on it, but I don't believe that we are in that position at the moment. H.M.Jr: Just let me ask this: Bell said he was sending over a rough draft to Giannini last night. Did you do that? Bell: We didn't get it ready. We are going to have this further meeting at 2:30 and then meet Giannini at 3:00. The reason we didn't - then we were going to have this conference with you, 80 we thought we had better not send anything to Giannini to study over night. Regraded Unclassified 12 - 3 - H.M.Jr: Just let me ask this thing that I was interested in. One of these talks I had - whatever the capital is, whether it 18 30 or 35, the dis- cussion as to whether it 18 to be preferred or common, is that clear? Delano: Well, it has gone to this extent: We were very anxious - I think all our minds run the same. We preferred the preferred stock. We are in this position, Mr. Secretary in regard to that, that never, when we have asked a bank to in- crease its stock have we denied them the privi- lege of putting in common, as a matter of prac- tice, and I didn't want to single this bank out to do that. There is only one case -- Bell: You have no right to require it, have you? Delano: We really haven't got the legal right, no. I suppose we could make it a negotiatory right, but we haven't the legal right. We were trying to walk B. path so they couldn't say we were singling them out in this manner. I appreciate the implications in this common stock thing, the SEC thing and all that, but we are up against practice. We have never done it, Mr. Secretary, except in the case of insolvency. H.M.Jr: I would be the last one to suggest that you do anything that isn't the usual. Let me just ask you this. Leaving the optional to them, I also heard some discussion about the date. You spoke something about a date. I am interested in that. Delano: The date we had in here was that they must have a commitment from the RFC underwriting whatever they do by April first. H.M.Jr: Oh? Bell: That is just a commitment, you see. In other words, the Board of Directors would have passed on it and the RFC will have passed on it and everything will be ready on April first. Delano: It will be so sewed up in our judgment that it cannot be pulled back. We have to have about Regraded Unclassified 13 4 - thirty days for the pure mechanics of it. H.M.Jr: Thirty days of mechanics - what, up to April first, then? Delano: That is right. H.M.Jr: And then if they - let's say they got this on- the 31st of March. Would they then have to go up to April first and then go before -- (Mrs. Klotz handed letter to the Secretary) Where was I? Upham: April first. Seymour: There were two steps there that are contemplated in this program. Before April first, they must have the Bank Board approval, they must get the Comptroller to approve the increase in stocks, they must get a commitment from the RFC and they must agree on their articles, on the changes in their articles, and then, having done that before April first, they must actually get the capital into the Bank before June first. Delano: And they have to have both the Directors' approval and the stockholders' approval within that period. Seymour: No, the stockholders' approval would be the thing that came between April first and June first. Delano: I understood the stockholders' approval came before April first. Foley: Only the Directors'. Delano: Do they need more than ten days? Folger: Ten days. Seymour: The opinion seemed to be that if they got all those things before April first there would be B. pretty definite assurance that we would get the rest and it would be almost impossible to work faster than the months of April and May 14 - 5 - to get the whole thing in, and that is the reason June first was adopted. My own feeling is that if you had all those things that have to be done by April first done, you would be mighty sure that everything else would be done. Folger: That 1s correct, I think. H.M.Jr: The April first date 18 a new date to me. Bell: That was decided on yesterday. Seymour: That is to get everything done that is possible before the ninety days run, within which you have to wait to publish the report. Now, I think I ought to mention, or somebody ought to mention one thing to the Secretary about this: Eccles said that before the Bank was asked to agree to this, the Bank ought to be assured that the RFC and the Secretary would agree to their getting the funds from the RFC if that was what they wanted to do and what they proposed to do, apparently, is something which has not been a welcome thing to have done in the past, and that is they propose somehow to have the money borrowed not by the Bank but by the stockholders and have the stock put up as security, so that by no possibility will the RFC have any voice in the control or management. I think it is Eccles' notion that if there 1s any difficulty with that program that that ought to be stated to the Bank at this time. H.M.Jr: Now, just the way Delano said, that we didn't want to do anything which wasn't usual as demanding that they take preferred stock, I insist that we won do anything unusual when the RFC underwrites it. That cuts both ways. Now, the last time they did it was the matter of that famous December 15 thing. It was with the exception of & case back there in '33, I think it was, which was the case of the Anglo-California Bank, where they found a way of forming a corporation. 15 - 6 -° Foley: A September corporation. H.M.Jr: In the Anglo-California Bank, and I didn't like that at all at that time and I would insist - and they might just as well know it now - that the RFC in underwriting whatever the security is, would follow exactly the same procedure that they do in every other bank and no exception be made. Those things have to cut both ways. Delano: That is perfectly right. H.M.Jr: They might just as well know that and I personally wouldn't change from that. I don't know if you know how this stock is done on the RFC. Seymour: I have only a general idea. H.M.Jr: The way it is done, the power is vested in the President of the United States, who gives me power of attorney for him, and I, acting as his agent, write a letter to the RFC, asking that they subscribe to this money. That 18 the pro- cedure. The power 1s vested in him by Congress and I act as his agent. I make the move. I am not going to sign my name as power of attorney for the President of the United States on a thing like this except in the usual way and any way of trying to avoid that is just out and I wouldn't even argue about it. Seymour: Well, I think that bridge ought to be crossed so that there won't be any misunderstanding about that before this proceeding is put to the bank. H.M.Jr: I won't even argue about it. Bell: In '38, was that 8. corporation or an individual matter? Delano: Corporation. Bell: The only time it came up was when we first started the meetings with the representatives of the bank. Giannini said that he thought he could sell ten or fifteen million dollars of stock, either capital or preferred, and we asked him if it 16 7 - would be done through any funny arrangements, if there were any of these corporations that they owned or controlled, and he said absolutely not, that they wouldn't be in any way involved. He intimated that he had some people who would underwrite it. Delano: What they ultimately did was set up this dummy corporation and then the various stockholders were given preempted rights to work through the corporation. Foley: That is what the Secretary objects to. Delano: That is right, and that is very clear and I think we could tell that to Eceles, because I think they probably have some such scheme. We have got to make that clear. Seymour: Would it be appropriate to suggest any dis- cussion with the RFC, preliminary to coming back to find out what our position is on it? If the RFC should say, "You have got to do it this way," it would be better to have them say it, wouldn't it? Foley: I think that there ought to be an understanding between Mr. Jones and the Secretary before they start talking to Mr. Jones and Mr. Jones says, "Why certainly, I will underwrite it through the corporation and you can peddle it." If he does that, then we are going to be over the barrel again. Seymour: Yes. Foley: So I think that before we go out and talk to them about giving them a firm commitment to put new capital into this bank on behalf of the RFC, we had better clear with the RFC the method that we are going to suggest, so that we won't get a division there. H.M.Jr: That is right. But Jones can't do it, you know. Foley: I know he can't do it, but I don't want him to say so until he knows your feeling about it. 17 - 8 - H.M.Jr: And find the way it has been done before, I am not going to - after all, when I asked that the records be searched, we had to go back to the September corporation, which was in 133, and from that date there hasn't been any devia- tion from that. Foley: Well, I think that definitely Mario has that in mind. H.M.Jr: You mean the September corporation? Foley: Sure, and I think he ought to be told that right now, 80 there won't be any misunderstanding and accusations on the part of the Bank that we broke faith with them. I think the use of the corporate method to get capital into this Bank will determine whether or not you are going to put - whether they are going to sell common or they are going to sell preferred. Now, if you tell them there 1s a flat commitment on the part of the RFC to purchase 35 million dollars of preferred stock in that Bank - but they have until the first of April to determine whether or not they can sell common without any commitment from the RFC. That means that they will have to go to the RFC and take down the commitment. On the other hand, if they feel that the commit- ment is such that they can set up a corporation and through the corporation peddle common stock by RFC help, they are going to try to do it that way and we are going to have the same difficulties about what we intended later on with them, and I think that bridge has got to be crossed now and I think we have got to have it out with Mr. Jones before we talk to the Bank and give them any program. H.M.Jr: O. K. I am glad at least you got that out of this meeting. Seymour: Well, it seemed to me that there ought to be no doubt about that. H.M.Jri Is there any question in your mind? Delano: No. 18 - 9 - H.M.Jr: Gus? Folger: No. I think Mr. Foley 1s correct on that. Bell: Is there any way that RFC could loan money to the individual stockholders so that they could subscribe to this preferred stock? Upham: Sure, they do that. Bell: That was mentioned in one meeting, I don't think for the Bank, but with the " Delano: I don't understand the Secretary objects to that procedure. H.M.Jr: I don't object to anything that has been done & number of times before. Just the way you said, we can't tell them they have got to have preferred stock. I don't want to do any- thing in this thing that, as I put it, if you look up the record . - I said, "I want this thing handled the way 99 out of 100 times it has been handled and not the one time." Now, that is all. If there are precedents for any of these procedures in conducting this negotiation, that you can say this has been done & half dozen times, 0. K., but if it is one in a hundred, no. And the September corporation is one in ten thousand. You made that search for me, Cy, remember? Upham: Yes. Seymour: The other general question that we might discuss while we are here is this program of laying down & minimum and telling the Bank having all the agencies tell the Bank that they must take this program and that we are not going to sit around talking with proposals and counter proposals any longer. Bell: In other words, this is final. Seymour: And I asked Eccles yesterday whether that was what he was prepared to come to and he said Regraded Unclassified 19 - 10 - yes and that is what he wanted to come to and so he is agreeable that whatever program we do finally agree on, it 18 to be on sort of & basis of take it or leave it. If you don't take it, then we will go ahead and take all the steps available, and the question I think we ought to settle here 1s whether we really want to proceed that way, because it 18 up to us to do it some other way if we want to. Foley: Well, I think that we have reached the point now where we have to make that decision and I feel very strongly that that is the only thing for us to do. Now, before we give it to the Bank, I think we have got to have assurances from the Federal Reserve Board that - not Mr. Eccles and Mr. McKee, but the whole Board is willing to stand bohind that irreducible program and that that 1s what they are going to tell - the Federal Reserve Board 1s going to tell this Bank when the Bank comes around and says, "What do we have to do to become a State bank member?" I think we ought to also have assurances that the FDIC agrees by action of its Board that that is an irreducible program and the Treasury should agree, the Comptroller of the Treasury, every- body, and I think that the RFC should be con- sulted in so far as the method 1s concerned as to putting new capital into this Bank. H.M.Jr: And they have & Board. Foley: And they have & Board, and we get a commitment from them and then when we give it to them, it is given to them as a final expression from all of the agencies concerned. I don't think we get anywhere by just talking to them. H.M.Jr: I think we have been - well, certainly patient, if anything, over-patient, and sooner or later you have got to say, "This is it." Seymour: I think the time has come. Bell: Yes, I thought that maybe we were acting a little hasty, but after listening to the argu- ments yesterday morning in that meeting, I think probably they are right. Regraded Unclassified 20 - 11 - H.M.Jr: You think they are right? Bell: Yes. Yesterday morning I didn't feel that way about it. H.M.Jr: I think you will find, from my past experience with Mr. Eccles, unless you have it that way that he will keep trading with you indefinitely. Bell: Well, he has threatened at about every meeting now to make this the last one and not come back. Nobody would care very much. Delano: You had better go on and say what you said, Danny. Bell: I asked him if that was a definite promise. Foley: I asked Whitney if he wanted to say anything at this time about action that we might take 1f the Bank doesn't come along and agree with this program. Maybe that is premature. Seymour: I think it is a little premature. Dean Bates is busily engaged in an accoutrement of his report and I think that will be out probably in the next couple of weeks and I think it would be - then we will pretty well know what the Bank's attitude is toward this ultimatum. I think it is time enough to decide. I feel very strongly that we ought not to do any- thing outside of the Treasury which would indicate that we propose to follow one course or the other prior to April 15. I mean, I don't think we ought to commit ourselves morally to anybody to side in with the Federal Reserve Board, for example, and thus give any encouragement to the Bank to feel that that which is the least dangerous from their point of view is the one we are going to adopt. Foley: I agree with you. H.M.Jr: And I think when we get to that point, when we get this report and everything else, I certainly would want to re-check with the Regraded Unclassified 21 - 12 - President at that time, provided that the Bank wouldn't go along or the Federal Reserve wouldn't go along, when we reach that point. I think at such a crucial point he ought to be consulted. So far, I haven't thought it necessary other than what I have kept him posted. When we reach that position, I think he ought to be consulted. Delano: I have been asked by the Federal Reserve Board, and I think by Leo, too, 8.8 to what are the probable sanctions that might be withdrawn and I have said that so far as I was con- cerned, my mind was completely open and fluid and I didn't know. Seymour: Well, if the Bank refuses to go along with this program, then the time has come for everybody to sit down and decide in what order they are going to let all the sanctions go, but I don't see how you can decide that now. H.M.Jr: All right. Thank you all. 22 Regraded Unclassifie REPORT or CONFERENCE HELD IN MR. WILL'S 07/10 FRIDAY. FEBRUARY 23. 1940 Those in attendance were Messrs. McKes, Ecoles and Draibalhis from the Federal Reserve Board, Mr. Crowley from the Federal Deposit Insurance Cor- poration, Messrs. Ball, Seymour and Sherbondy, end Messrs. Delane, Uphase, Folger and Mulroney. The program drafted by the office of the Comptroller of the Currency as of February 22, 1940 and the program of the Federal Reserve Board dated February 23, 1940 were discussed. Copies of those programs are attached hereto. In item 1 the amount of ser capital was reduced from $35,000,000 to $30,000,000. The meaning thereof me clarified, and mention of specific matters to be included in the articles of association were excluded. In item 2, the anount of the reserve was reduced to $6,900,000. Changes of items 3, 5 and 8 were made in the language only, having no material effect on the substance thereaf. During the meeting, Mr. NoKes objected quite strenuously to the inclusion of the figure of $6,900,000, stating he had agreed to a re- serve in the SUM of $5,000,000. Mr. Eccles admitted that the figure of $6,900,000 odd originated in the Federal Reserve Board, and be was therefore precluded from making the name objections as voiced by Mr. McKee. There ml apparently, except for the objection voiced by Mr. McKee, an agreement as to the substance of the final draft of the program, and after the meting Messrs. Dreibalhis, Seymour, Folger, Upham, Williams, McLeen and Mulroney prepared the final draft dated February 23, 1940, & copy of which is attached. Mr. Dreibelhis took several copies with him, and copies were given to Messrs. Sherbondy, Bell, and one copy we sent to Mr. Crowley. February 24, 1940 AJMOVE 23 1940 COURT ORDER mg Every Paint at have Decided in Fever of Plaintiff x 6 JOHN Flamicial: 6 PEPER Exchange Com- mission INDO point as iseue in Very инфольна 2 motions Revolved in of its case Time- as this have foc, tn a coûrt beder. fasced Poderal Judge Albert M. Arts. wão was called in to rements when as local disqualified them- Class EEDEBVF ВЕЗЕВЛЕ BO à decision which was by a written optn- order embraced the fol- probled the motima of BXO) to and ourder and of A. P. Gennici. Inc., 5 Ralph Wood defendants, the motion of of the Condents to dismiss enter Judgment by of the defends the plaintitt had inlarré A police to any Derred of- toto affairs of 24 February 24, 1940 MEMORANDUM FOR MR. BELL Undersecretary of the Treasury original filed There are attached hereto, for your information, three copies of final draft dated February 23, 1940 of memorandum of requirements of the Comptroller of the Currency with respect to Bank of America, National Trust & Savings Association, San Francisco, California. PlentiDelans COMPTROLLER OF THE CURRENCY 25 2/23/40 Regraded Uncla REQUIREMENTS OF THE COMPTROLLER OF THE CURRENCY 1940 1. As soon as possible, and in any event not later than June 1, the bank 30 shall add $30,000,000 of additional capital stock by the issuance of common or preferred stock, or both, with the understanding that by April 1 the board of directors of the bank will have approved the entire program herein outlined and the bank will have obtained the approval of the Comptroller of the Currency to such increase. In the event that any part of said increase is to be obtained by the sale of preferred stock to the RFC, & commitment from the RFC, on such terms as the Secretary of the Treasury will request the RFC to purchase such stock, must be obtained, and an agreement with the RFC and the Comptroller of the Currency upon the terms of the amendments to the articles of association, including its terms governing the disposition of earnings, retirement of preferred stock (including a provision that this will only be done with the consent of the Comptroller), etc., must be had by April 1. 2. Immediately upon obtaining the new capital, the bank shall set up an 6,900,000 unallocated reserve of against the carrying value of individual occupied banking premises criticised in the report of examina- tion of August 31, 1939, including those shown on the bank's books and with in its investment in Merchants National Realty Corporation. At the and X one year n this reserve shall be used to reduce the carrying values of such banking premises or the carrying value of the bank's investment in Merchants National Realty Corporation, as the case may be, to the 26 -2- extent determined by the Chief National Bank Examiner of the Twelfth Federal Reserve District; and for the purpose of making that determi- nation the bank agrees to furnish to such Chief Examiner all information and records respecting said banking premises which may be requested by him. The remainder of such reserve, if any, may be returned to the undivided profits account. 3. The bank shall obtain additional collateral, satisfactory to the Comp- troller, to secure the contracts of California Lands, Inc., and Capital Company with the bank, and the contracts of Capital Company with Merchants National Realty Corporation. Such additional collateral shall be in an amount equal in value to the difference between the unpaid purchase price upon such contracts and the value of the property thereunder, as such value appears in the schedule contained in the report of examination begun August 31, 1939. All of such contracts shall be eliminated from the bank's assets by December 15, 1943. 4. All bonds in the bank's investment portfolio shall be amortized out of current earnings (other than bond profits) to maturity, or to call date if callable sooner. Current bond profits shall be used to take care of current losses, and any bond profits not so used shall be passed to a reserve for losses of any character until such reserve is adequate in the judgment of the Comptroller of the Currency. Regraded Unclassified 27 -3- 5. The bank shall continue the program of liquidation now in effect with regard to the commitments of Transamerics and its allied interests. The stock of any allied interests of Transamerica securing loans of Trans- america or any of its allied interests shall be eliminated by July 15, 1945, and no similar pledge shall hereafter be accepted. / No dollateral for the commitments of Transamerica and its allied interests shall be withdrawn from the bank without payment to the bank of a sum equal to the value of such collateral on account of such commitments; nor shall substitutions or changes of collateral be made which reduce the value of the collateral securing any such commitments. Further extensions of credit by the bank for the purpose of purchasing or carrying Transamerica stock shall be discontinued, and no collateral value shall be assigned to any such stock hereafter pledged to secure any loan made by the bank. 6. The bank shall eliminate the amount of investment in stock under option on the basis of the program now in effect. 7. The bank shall give vigorous attention to the elimination or correction of any real estate holdings or real estate loans that may not conform to statutory requirements. 8. The bank shall initiate steps, satisfactory to the Comptroller, to ascer- tain whether it is entitled to recover any part of the sums paid by the bank to Transamerica General Corporation in connection with fidelity losses, and if it is concluded the bank is entitled to recover, it shall Regraded Unclassified 28 take steps, sating llar, to recover the same. This memorandum is submitted without prejudice to the right to require full and complete compliance with the Comptroller's criticisms and suggestions, to resort to sanctions provided by law, or to continue to list in reports of examination assets that are subject to criticism, until such criticisms have been corrected or eliminated. Neither this memorandum nor its contents shall be used by the bank or anyone else on its behalf without the consent of the Comptroller, for any purpose except for its information, unless and until the provisions hereof are accepted and complied with by the bank. Feb 22-1940 Regraded Unclassified 29 REQUIREMENTS OF THE COMPTROLLER OF THE CURRENCY 1. As soon as possible, and in any event not later than June 1, 1940, the bank shall add $30,000,000 of additional capital funds by the issuance of common or preferred stock, or both, with the understanding that by April 1 the board of directors of the bank will approve the entire pro- gram herein outlined and the bank will obtain the approval of the Comp- troller of the Currency to such increase. Any preferred stock sold must be issuable at par and be retirable at par. A commitment from the RFC to purchase preferred stock in the amount of $30,000,000 must be obtained prior to April 1, and if preferred stock is to be sold, an agree- ment with the Comptroller of the Currency upon the terms of the amendments to the articles of association must be reached by April 1. 2. Immediately upon obtaining the new capital the bank shall set up an unallocated reserve of $6,900,000 against the carrying value of individual occupied banking premises criticised in the report of examination of August 31, 1939, including those shown on the bank's books and in its investment in Merchants National Realty Corporation. Within one year after this reserve is set up it shall be used to reduce the carrying values of such banking premises or the carrying value of the bank's in- vestment in Merchants National Realty Corporation, as the case may be, to the extent determined by the Chief National Bank Examiner of the Twelfth Federal Reserve District; and for the purpose of making that determination the bank agrees to furnish to such Chief Examiner all 3/40 Regraded Unclassified 30 -2- information and records respecting said banking premises which may be requested by him. The remainder of such reserve, if any, may be returned to the undivided profits account. 3. The bank shall obtain additional collateral, satisfactory to the Comp- troller, to secure the contracts of California Lands, Inc., and Capital Company with the bank, and the contracts of Capital Company with Merchants National Realty Corporation. Such additional collateral shall be in an amount equal in value to the difference between the unpaid purchase price upon such contracts and the value of the property thereunder, as such value appears in the schedule contained in the report of examination begun August 31, 1939. All of such contracts shall be eliminated from the assets of the bank and Merchants National Realty Corporation by December 15, 1943. 4. All bonds in the bank's investment portfolio shall be amortised out of current earnings (other than bond profits) to maturity, or to call date. Current bond profits shall be used to take care of current losses, and any bond profits not so used shall be passed to a reserve for losses of any character until such reserve is adequate in the judgment of the Comptroller of the Currency. 5. Loans to Transamerica Corporation and its allied interests not otherwise provided for herein shall be brought within the legal limit allowed to one interest, as soon as possible and not later than July 15, 1942. The stock of Transamerica or any of its allied interests securing loans of Regraded Unclassified 31 Transamerica or any of its allied interests shall be eliminated by July 15, 1945, and no pledge of such stock shall hereafter be accepted. Further extensions of credit by the bank for the purpose of purchasing or carrying Transamerica stock shall be discontinued, and no collateral value shall be assigned to any such stock hereafter pledged to secure any loan made by the bank. 6. The bank shall eliminate the amount of investment in stock under option on the basis of the program now in effect. 7. The bank shall give vigorous attention to the elimination or correction of any real estate holdings or real estate loans that may not conform to statutory requirements. 8. The bank shall initiate steps to ascertain whether it is entitled to recover any part of the sums paid by the bank to Transamerica General Corporation in connection with fidelity losses, and if it is concluded the bank is entitled to recover, it shall take steps to recover the same. This memorandum is submitted without prejudice to the right to require full and complete compliance with the Comptroller's criticisms and suggestions, to resort to sanctions provided by law, or to continue to list in reports of examination assets that are subject to criticism, until such criticisms have been corrected or eliminated. Neither this memorandum nor its contents shall be used by the bank or anyone else on its behalf without the consent of the Comptroller, for any purpose except for its information, unless and until the provisions hereof are accepted and com- plied with by the bank. February 23, 1940 betras 32 2/23/20 REQUIREMENTS OF THE COMPTROLLER OF THE CURRENCY 1. As soon as possible, and in any event not later than June 1, 1940, the bank shall add $30,000,000 of additional capital funds by the issuance of common or preferred stock, or both, with the understanding that by April 1 the board of directors of the bank will approve the entire pro- gram herein outlined and the bank will obtain the approval of the Comp- troller of the Currency to such increase. Any preferred stock sold must be issuable at par and be retirable at par. A commitment from the RFC to purchase preferred stock in the amount of $30,000,000 must be obtained prior to April 1, and if preferred stock is to be sold, an agree- ment with the Comptroller of the Currency upon the terms of the amendments to the articles of association must be reached by April 1. 2. Immediately upon obtaining the new capital the bank shall set up an unallocated reserve of $6,900,000 against the carrying value of individual occupied banking premises criticised in the report of examination of August 31, 1939, including those shown on the bank's books and in its investment in Merchants National Realty Corporation. Within one year after this reserve is set up it shall be used to reduce the carrying values of such banking premises or the carrying value of the bank's in- vestment in Merchants National Realty Corporation, as the case may be, to the extent determined by the Chief National Bank Examiner of the Twelfth Federal Reserve District; and for the purpose of making that determination the bank agrees to furnish to such Chief Examiner all Regraded Unclassified 33 information and records respecting said banking premises which may be requested by him. The remainder of such reserve, if any, may be returned to the undivided profits account. 3. The bank shall obtain additional collateral, satisfactory to the Comp- troller, to secure the contracts of California Lands, Inc., and Capital Company with the bank, and the contracts of Capital Company with Merchants National Realty Corporation. Such additional collateral shall be in an amount equal in value to the difference between the unpaid purchase price upon such contracts and the value of the property thereunder, as such value appears in the schedule contained in the report of examination begun August 31, 1939. All of such contracts shall be eliminated from the assets of the bank and Merchants National Realty Corporation by December 15, 1943. 4. All bonds in the bank's investment portfolio shall be amortized out of current earnings (other than bond profits) to maturity, or to call date. Current bond profits shall be used to take care of current losses, and any bond profits not 80 used shall be passed to a reserve for losses of any character until such reserve is adequate in the judgment of the Comptroller of the Currency. 5. Loans to Transamerica Corporation and its allied interests not otherwise provided for herein shall be brought within the legal limit allowed to one interest, as soon as possible and not later than July 15, 1942. The stock of Transamerica or any of its allied interests securing loans of Regraded Unclassified 34 Transamerica or any of its allied interests shall be eliminated by July 15, 1945, and no pledge of such stock shall hereafter be accepted. Further extensions of credit by the bank for the purpose of purchasing or carrying Transamerica stock shall be discontinued, and no collateral value shall be assigned to any such stock hereafter pledged to secure any loan made by the bank. 6.. The bank shall eliminate the amount of investment in stock under option on the basis of the program now in effect. 7. The bank shall give vigorous attention to the elimination or correction of any real estate holdings or real estate loans that may not conform to statutory requirements. 8. The bank shall initiate steps to ascertain whether it is entitled to recover any part of the sums paid by the bank to Transamerica General Corporation in connection with fidelity losses, and if it is concluded the bank is entitled to recover, it shall take steps to recover the same. This memorandum is submitted without prejudice to the right to require full and complete compliance with the Comptroller's criticisms and suggestions, to resort to sanctions provided by law, or to continue to list in reports of examination assets that are subject to criticism, until such criticisms have been corrected or eliminated. Neither this memorandum nor its contents shall be used by the bank or anyone else on its behalf without the consent of the Comptroller, for any purpose except for its information, unless and until the provisions hereof are accepted and com- plied with by the bank. 35 RE BANK OF AMERICA February 26, 1940. 10:00 a.m. Present: Mr. Delano Mr. Foley Mr. Seymour Mr. Upham Mr. Mulroney Mr. Sherbondy Mr. Folger Mr. Schwarz H.M.Jr: I think I am going to take a minute to read this, if I may. I have one question. Where I said, "A commit- ment from the RFC to purchase preferred stock in the amount of 30 million dollars must be ob- tained prior --" So you are definitely saying preferred stock? Delano: We are using that as an underwriting medium, Mr. Secretary. H.M.Jr: Supposing they wanted common stock. Delano: They can go ahead and do that. H.M.Jr: Does it say so? Bell: The first sentence says, "common or preferred," but there must be a commitment to purchase, you see, in order to be sure. H.M.Jr: You give them plenty of time to straighten out their loans with Transamerica, don't you, July 15, 1942. Bell: That was the original understanding, wasn't it? That has been in the picture right along. It hasn't been changed. Delano: They have been doing a pretty fair job, Mr. Secre- tary. H.M.Jr: I think that is a very statesmanlike document. When you boil that down in the layman's language, what does that mean? If they carried out this thing just the way - how much dividend could they pay? Is the next dividend March 15? 36 - 2 - Delano: Yes. H.M.Jr: And after that what could they pay? Delano: It would depend upon their earnings. This does put a mighty strong control on it. I think it is not as strong as the first one we had, but it is very close to it and I think Mr. Folger would speak on that point. Folger: I think it 1s as strong as the first one, Mr. Delano. H.M.Jr: What do you mean by the first one? Folger: On that particular point. Delano: First draft, he is talking about. Foley: You don't mean the one that was agreed to in December, '38? Folger: No. Delano: The first draft out of our present conferences. Bell: We had percentage figures in that first draft. Delano: We froze the undivided profits and we prohibited bond profits to be used for any purpose except excess reserves. Setting aside the bond profits for the reserve - the technical people, Mr. Secretary, will give us a very strongly improved condition. Seymour: As 8. practical matter, though, won't it enable them to pay, if their earnings continue, pretty close to the same dividend they have been paying? Folger: That will depend upon their earnings. I don't think they could pay it if they have the losses they have been having. Delano: Not if the picture remains the same as it has been. Folger: I was speaking of freezing of the bond profits as being as strong as it has been. 37 - 3 - Bell: of course they have had pretty big bond profits in the past. They can't expect to have those year in and year out, either. H.M.Jr: Well now, everybody, I take it, in the room, is in favor of this plan. Bell: I think so. Seymour: Well, I am in favor of 1t as a compromise. I think everybody recognizes that if you didn't have to compromise or you weren't considering a compromise wi th a united front, that something more than this might be demanded of the Bank. H.M.Jr: Do you think that 8.5 a minimum it is all right? Seymour: From the point of view of a compromise, I think it is. H.M.Jr: Gus? Folger: Yes, I think we have more in this than I expected to get. H.M.Jr: What is that? Folger: This is more than I really expected to get in the way of a compromise. Seymour: You haven't got it yet. Bell: You haven't got it, yet, Gus. Folger: Well, the three agencies -- Bell: You mean between the agencies? Folger: That is right. Bell: Well, I think that is right. Folger: And I think if the Bank accepted this in good faith, that we would have improved conditions a great deal. H.M.Jr: You do? 38 - 4 - Folger: Yes. H.M.Jr: Cy? Upham: I agree with that, with the necessity of getting everyone to agree on something. I think this is about all you could expect. H.M.Jr: Ed? Foley: It seems to me we haven't any alternative, Mr. Secretary, but to pick out the best possible arrangement between the three agencies and insist upon it. This is all right. H.M.Jr: How about you? Delano: I feel the same way. In all the circumstances, I think this is the best we could do. H.M.Jr: Well, under those conditions, you can consider that I am favorable to it. I will have to commit the President to it unasked, and he will have to take my word for it. Bell: What we plan to do is to let Mr. Delano deliver this to Mr. Cushing and Mr. Giannini right after this meeting. Have you got the FDIC yet? Delano: Well, Leo and I have talked about it over the phone. Bell: We will want that in the record. He will deliver this to the Bank's representatives in town. H.M.Jr: You mean they will call on him? Bell: We told them we would send up this program and if they wanted a meeting afterward, we would be glad to give it to them. Delano: We think they ought to have a few hours on it before they come into 8. meeting. H.M.Jr: Do they have to see that this sort of dissension on the part of the Federal Reserve is between -- Bell: No, they won't see any of it. They will just be told that the three agencies are together on Regraded Unclassified 39 - 5 - this program and that the program has been passed upon by the Boards of the two agencies, plus the Secretary of the Treasury. Delano: And they will be told this is B. united front and a united demand. Bell: And it 1s final. H.M.Jr: And it 1s final. Bell: Yes. H.M.Jr: Will you say so in the letter? Delano: I think what we will do is just drop this in on them and then when they come to talk to us -- H.M.Jr: I should think it ought to be final, wouldn't you? Seymour: Yes, I should think so. Sell: That has been the purpose of these last con- ferences. H.M.Jr: I should think we are at that point now. Seymour: I think that this action of the Reserve Board may indicate that we ought to reserve with them the right to go back to a higher capital demand in the event that the Bank comes down to a five million dollar reserve demand. H.M.Jr: Well, that isn't indicated. Has it been by word of mouth? Bell: We haven't answered that letter. You mean in the document between the Federal Reserve -- Seymour: No, I don't mean in the document at all. The Reserve Board reserves the right to favor the acceptance of 8 five million dollar reserve 1f the Bank offers that. Now, 1f the Bank comes back with that proposition, in view of the attitude of the Reserve Board, I think we ought to register with the Reserve Board Regraded Unclassified 40 - 6 - a position that in the event we come to B. five million dollar reserve, we have the right to insist on a 35 million dollar capital, or something of that sort, so that we don't get traded out of both the 35 million capital and the six million nine hundred thousand reserve. Delano: Personally, I don't want to come down to a five million dollar reserve, anyhow, but I think Whitney's point is that 1f we decide to do that, as a trading point, we ought to increase the capital five million. That is just B. question of opinion there. I would rather stick on the six, nine. How do you feel? Bell: You might tell the Secretary of your conversa- tion with Eccles, just so he will have the background on this five million. Delano: Eccles called me last night and told me this letter was coming over and that the Board had passed this thing and that the reason they had made that five million exception in there was on account of John McKee. John McKee in all his conferences has been very insistent that the six million nine should be reduced by B. million and he has been very much, 1f I may use the phrase, 8 bull on holding that point. He got himself so far out, according to Eccles, when he came down before, the Board didn't want to put him in the position of - the em- barrassing position of not making his point. Now, Eccles said that he stood with us com- pletely on the situation. H.M.Jr: Did he? Delano: Yes. Bell: It is his figure, Mr. Secretary. Delano: He said he wanted it understood that this was done just for John McKee rather than have him vote against the program and the Board. The Board thought it was better to do that. Eccles 41 - 7 - was quite sure in his statement that McKee was alone in the matter. The Board felt, as Eccles felt, that they didn't want to adopt that position to Mr. McKee's embarrass- ment and that is the reason for this reserva- tion in there. Eccles said as far as he 1s personally concerned he will stand with us, H.M.Jr: I think it is only due you gentlemen who have been working so hard on this thing to offer you my compliments that you have been able to arrive as far as you have and I am very much pleased that we have got an agreement amongst the three agencies. It is quite unique. Bell: The only thing that worries me about that five million is that it will get back to the Bank. Seymour: That is the point. Bell: Then we will be back in the negotiation stage again. Seymour: Against the possibility that somehow the Bank may have found out about this, it seems to me that it would be well to register with Mr. Eccles the point that if the Bank should come back wi th a five million dollar offer as the limit that they would go on this point and the Board should take the view that under this action we couldn't turn down the proposal, we ought to be free, if we then determine to do it, to renew our original insistence on 35 million as a basis for accepting that five million compromise. Delano: It would be a question as to how the Secretary would feel, whether he would want us to do that or bring it to him again. H.M.Jr: I will give you the latitude. I think that Whit- ney Seymour is making a good point. I think that the time to get Eccles committed would be this morning before the Giannini crowd have a chance to do anything. Delano: You mean committed to the raising of the capital? 42 - 8 - H.M.Jr: Yes, if you have to lower the six, nine. I think it is a good point. I think it should be done immediately. Foley: You had better do it in writing by reply to that letter. H.M.Jp: I think you could do it - don't you think you could do it verbally and then say if it is agreeable you can send it over? I will leave it to you to call him up. If you write him such a letter, would he accept it? You wouldn't want him to turn it down. Delano: I will write it. Bell: 0. K.? H.M.Jr: 0. K. 43 REQUIREMENTS OF THE COMPTROLLER or THE CURRENCE 1. to soon as possible, and in any event net later then June 1, 1940, the bank shall add $30,000,000 of additional capital funds by the income of common or proferred stock, or both, with the understanding that by April 1 the board of directors of the bank will approve the entire pro- grea herein outlined and the bank will obtain the approval of the Coup- troller of the Currency to such increase. Any proferred stock cold must be issuable at par and be retirable at par. A commitment free the RFC to purchase preferred stock is the amount of $30,000,000 must be obtained prior to April 1, and if preferred stock is to be sold, an agree- ment with the Comptroller of the Currency upon the terms of the enendments to the articles of association must be reached by April 1. 2. Immediately upon obtaining the new capital the bank shall set up an unallocated reserve of $6,900,000 against the carrying value of individual occupied banking premises criticised in the report of examination of August 31, 1939, including those shown on the bank's books and in its investment in Merchants National Realty Corporation. within one year after this reserve is set up it shall be used to reduce the carrying values of such banking premises 02 the carrying value of the bank's is- vestment in Merchants Mational Realty Corporation, as the case my bo, to the extent determined by the Chief National Bank Imasiner of the Twelfth Federal Reserve District; and for the purpose of making that determination the bank agrees to furnish to such Chief Kraniner all 44 - 2 - information and records respecting said banking premises which my be requested w kim. The remainder of such reserve, if any, my be returned to the undivided profits account. 3. The bank shall obtain additional collateral, natisfactory to the Comp- troller, to secure the contracts of California Lands, Inc., and Capital Company with the bank, and the contracts of Capital Company with Merchants National Realty Corporation. Sach additional collateral shall be in an emount equal in value to the difference between the unpaid purchase price upon such contracts and the value of the property thereunder, as such value appears in the schedule contained in the report of examination begun August 31, 1939. All of such contracts shall be eliminated from the assets of the bank and Merchants National Realty Corporation by December 15, 1943. 4. All bonds in the bank's investment pertfolio shall be amortised out of current earnings (ether than bond profits) to maturity, or to call date. Current bond profits shall be used to take care of current losses, and any bond profits not so used shall be passed to a reserve for losses of any character until such reserve is adequate in the judgment of the Comptroller of the Currency. 5. Loans to Transaserica Corporation and its allied interests not otherwise provided for herein shall be brought within the legal limit allowed to one interest, as BOOD as possible and not later than July 15, 1942. The stock of Transamorica or any of its allied interests securing loans of Regraded Unclassified 45 3 Transamerion or use of its allied interests shall be eliminated m July 15, 1945, and no pledge of such stock shall hereafter be accepted. Further extensions of credit by the bank for the purpose of purchasing or carrying Transameries stock shall be discontimed, and me collateral value shall be assigned to any such stock hareafter pledged to secure any loan made by the bank. 6. The bank shall eliminate the asount of investment in stock under option on the basis of the program now in effect. 7. The bank shall give vigerous attention to the elimination or correction of usy real estate holdings or real estate loans that may not conform to statutory requirements. 8. The bank shall initiate steps to ascertain whether it is entitled to recover any part of the suas paid by the bank to Transamerica General Corporation in connection with fidelity Leases, end If 14 is concluded the bank is entitled to recever, it shall take stops to recover the MM, This mecrandes is submitted without prejudice to the right to require full and complete compliance with the Comptroller's criticisms and suggestions, to resort to sanctions provided by law, or to continue to list in reports of examination assets that are subject to criticies, until such criticisms have been corrected or aliminated. Neither this emergendum nor its contents shall be used by the bank or enyone also on its behalf without the consent of the Comptroller, for any purpose except for its information, unless and until the provisions hereaf are accepted and plied with by the basik. February 23, 1940. 46 February 26, 1940. Hon. Preston Delano, Comptroller of the Currency, Washington, D. C. Dear Sir: I wish to acknowledge a copy of your proposal to be submitted to the Bank of America National Trust and Savings Association, San Francisco, California, with respect to certain of the bank's problems. The proposal sets forth the requirements for correction which have been developed after 8 series of conferences in which I participated, and with which I as in accord. This matter has been considered also by By associates in the Federal Deposit Insurance Corpo- retion and it meets with their approval. If the bank will take steps to meet these require- ments in a proper spirit, I believe that substantial in- provement in its condition will result. Very truly yours, (Signed) Leo T. Crowley THIND Chairman. 47 COPY I the F - Chester Nerrill, Secretary, Board of Governore, Federal Reserve System, Washington, D.O. bur Mr. Marrille I have reseived your letter of February si, 1940, malesing a copy of the resolution adopted by the heard - February 24. - visa of the - paragraph of the reselution, I wish to confirm 17 understanding with Bester the telephone today that as, for - remon, u should because motorney to consider the acceptance the the requirement of $6,900,000 in paragraph (2) of statement of requirements, this office reserves the right to instet 35,000,000 in lim of as stated is to insisted upon, under these eircumstences, 16 préme # stall have the expert of your Beard in that regard. Very sincerely yours, jay Preston Delano Comptreller of the Currency out 2-26-40 Regraded Unclassified 48 COPY COPY BOARD OF GOVERNORS of the FEDERAL RESERVE SYSTEM February 26, 1940 Honorable Preston Delano Comptroller of the Currency Washington, D. C. Dear Mr. Delano: Chairman Eccles asked me this morning to send you a copy of the resolution which the Board adopted during its meeting on Saturday and I am attaching one herewith in the form as it was written up at the time of the Board's action. Very truly yours, s/d Chester Morrill Chester Morrill, Secretary. Enclosure Regraded Unclassified 49 February 24, 1940 The Board authorizes its representatives to join with the representatives of the Federal Deposit Insurance Corporation, the Treasury, and the Comptroller of the Currency in agreeing upon the proposed requirements of the Comptroller of the Currency and in presenting a united front in support of these requirements. The Board, however, requests its representatives to advise the Comptroller of the Currency that the Board feels that the proposed requirements should not be allowed to fail in case the Bank of America is unwilling to agree to the requirement of $6,900,000 in paragraph 2, but is unwilling to accept a require- ment of some other amount in lieu thereof which is not less than $5,000,000. In connection with this action, the Board understands that if the representatives of these agencies should agree upon any material modification of the Comptroller's require- ments the matter will be brought back to the Board for further consideration. Federal Reserve Board Regraded Unclassified 50 February 26, 1940 Honorable Marriner S. Eccles, Chairman, Board of Governors, Federal Reserve System, Washington, D.C. My dear Mr. Chairman: In accordance with our conversation over the telephone this morning, I hand you here- with copy of a letter with its enclosure which was delivered to Mr. L. M. Gignnini this morning at the Mayflower Hotel. Very sincerely yours, Preston Delano 51 February 26, 1940 Honorable Leo T. Crowley, Chairman, Federal Deposit Insurance Corporation, Washington, D.C. My dear Mr. Chairman: In accordance with our conversation over the telephone this morning, I hand you here- with copy of a letter with its enclosure which was delivered to Mr. L. M. Giannini this morning at the Mayflower Hotel. Very sincerely yours, Preston Delano 52 COPY February 26, 1940 Mr. L. M. Giannini, President, Bank of America National Trust and Savings Association, San Francisco, California. My dear Mr. Giannini: I send you herewith, without prejudice to the position heretofore taken by this office, a statement of minimum requirements for the correction of conditions in the Bank of America National Trust and Savings Association which must be complied with by the Bank. This statement of minimum requirements has been agreed upon by the Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation and the Treasury Department. If an adjustment of the differences between the Bank and this office is to be made, it must be made promptly upon the t erms set forth in this statement. Very sincerely yours, COMPTROLLER OF THE CURRENCY Forwarded to Mr. Giannini c/o Mayflower Hotel, Washington, D.C. 53 REQUIREMENTS or THE COMPTROLLER OF THE CURRENCE 2. As goom as possible, and in any event not later then June 1, 1940, the bank shall add $30,000,000 of additional capital funds by the of common or preferred stock, or both, with the understanding that by April 1 the board of directors of the bank will approve the entire - gream herein outlined and the bank will obtain the approval of the Comp- treller of the Currency to such increase. Any preferred stock sold must be issumble at par and be retirable at par. A comitaint from the RFC to purchase preferred stock in the amount of $30,000,000 must be obtained prior to April 1, and if preferred stock is to be sold, an agree- met with the Comptrollar of the Currency upon the terms of the envolume to the articles of association must be reached by April 1. 2. Immediately upon obtaining the any capital the bank shall set up as unallocated reserve of $6,900,000 against the carrying value of individual occupied banking premises criticised in the report of examination of August 31, 1939, including those shown on the bank's books and in its investment in Merchants National Realty Corporation. Within one year after this reserve is set up it shall be used to reduce the carrying values of such banking premises or the carrying value of the bank's is- vestment in Merchants National Realty Corporation, as the case may be, to the extent determined by the Chief National Bank Examiner of the Twelfth Federal Reserve District; and for the purpose of mking that determination the bank agrees to furnish to such Chief Emainer all Regraded Unclassified 54 information and records respecting said banking premises which may be requested by him. The remainder of such reserve, if say, may be returned to the undivided profits account. 3. The bank shall obtain additional cellateral, satisfactory to the Comp- troller, to secure the contracts of California Lands, Inc., and Capital Company with the bank, and the contracts of Capital Company with Merchants National Realty Corporation. Such additional collateral shall be in 4a amount equal in value to the difference between the uspaid purchase price upon such contracts and the value of the property thereunder, as such value appears in the schedule contained in the report of examination begun August 31, 1939. All of such contracts shall be aliminated from the assets of the bank and Merchants National Realty Corporation w December 15, 1943. 4. All bonds in the bank's investment portfolio shall be amortised out of current earnings (other than bond profits) to maturity, or to call date. Current bond profits shall be used to take care of current losses, and any bond profits not so used shall be passed to a reserve for losses of any character until such reserve is adequate in the judgment of the Comptroller of the Currency. 5. Loans to Transamerica Corporation and its allied interests not otherwise provided for herein shall be brought within the legal limit allowed to one interest, as soon as possible and not later than July 15, 1942. The stock of Transamerica or any of its allied interests securing loans of Regraded Unclassified 55 Transamerica or my of its allied interests shall be eliminated by July 25, 1945, and no pledge of such stock shall hereafter be accepted. Further extensions of credit by the bank for the purpose of purchasing or carrying Transamerica stock shall be discontinued, and as collateral value shall be assigned to any such stock hereafter pledged to secure any loan made by the bank. 6. The bank shall eliminate the amount of investment in stock under option on the basis of the program now in effect. 7. The bank shall give vigerous attention to the elimination or correction of any real estate holdings or real estate loans that any not conform to statutory requirements. 8. The bank shall initiate stape to ascertain whether it is estitled to recover any part of the - paid by the bank to Transamerica General Corporation in connection with fidelity losses, and if it is concluded the bank is entitled to recover, it shall take steps to recover the same. This memorandum is submitted without projudice to the right to require full and complete compliance with the Comptroller's criticisms and suggestions, to resort to senctions provided by law, or to continue to list in reports of examination assets that are subject to criticism, witil such criticisms have boen corrected or aliminated. Neither this membership nor its contents shall be used by the bank or anyone also on its behalf without the consent of the Comptroller, for any purpose except for its information, unless and until the provisions hereef are accepted and COM- plied with by the bank. February 23, 1940 Regraded Unclassified FIRST VICE PRESIDENT REDERAL RESERVE BANK OF SAN FRANCISCO Mr. Clerk would like you to read this before the 10:30 meeting 56 10ANS SECURED BY STOCE of TRANSAMERICA CORPORATION 3,508,269.30 (See page 8, insert 6, March 31, 1939) Dele loans are numerous and videly neattered throughout the various branches and may of the individual leans, 80 occured, are classified is the branch reports of examination. The mount as above represents, la the aggregate, the extension of credit dependent upon the stock of Transacrios Corporation. In the majority of cases they are loans sade in prior years and many are workout problems dependent entirely on the security and are carried in as attempt by the management to effect 4 recevery on partially charged off asseta through market approciation is the value of Transaceries Corporation stook. The fellowing is a comparative schedule of the total mount of loans accured by this stock: COMPARATIVE SCHEDULE or LOANS SECURED BY BTOCK or TRANSAMINICA CORPORATION Date of Shares Shares Shares Pleased singtion "A" Pledeed T Pleired 4 m.31-29 $40,064,358.69 1,697,165 $17,057,610.19 6 453,650 No record kept. m.10-30 26,683,141.24 1,500,318 12,496,757.48 - 361,680 4a 10.28-31 20,941,703.76 1,609,120 30,413,252.16 e 822,536 do m.31-31 15,104,423.35 1,609,553 10,271,027.96 863,937 141,161 kr.31-32 11,010,253.77 1,416,385 9,524,571.37 816,025 115,041 w.9-32 9,594,093.07 1,389,460 7,916,201.29 658,342 218,552 pr.10-33 8,831,763.24 1,386,502 8,155,215.68 808,806 252.549 pp.18-33 7,418,552.89 1,197,656 6,936,943.43 780,793 192,610 - 0.22-34 5,110,770.65 997,685 4,634,967.39 701,936 234.849 00.11-35 3,984,154.79 804,396 4,489,748.47 - 684,794 257,161 11.7-35 3,640,856.30 778,195 3,950,531.21 # 542,068 161,830 5,828,887.814 972,383 3,575,540.49 as 429,300 264,437 #14-36 938,663 2,798,243.26 $0 6,026,140.944 330,449 232,559 pr.20-37 5,684,006.32 09,984 3,203,483.49 - 350,105 195,925 $ 4,786,941.33 *** M.31-37 1,370,361.05 156,852 530,976 ⑉ - 18.28-38 564,803.17 101,013 4,252,420.82 522,373 w.21-38 674,261.49 110,600 4,037,044.77 $ 501,525 $ Ar.31-39 2,735,293.38 ⑉ 772,975.92 441,493 I 132,130 "A" Locas secured by transuries Corporation stock only. ago Loans secured by transameries Corporation stock and other collateral. Doller enomit represents balance of loans dependent upon Transamaries Corporation stock. "0" Shares of Transamories Corporation stock hold as collateral, upon which no porties of the loss is dependent. (*) Indicates total loans which are received by Transanaries Corporation stock and other collateral, and not the balance of loan dependency upon Transamaries Corporation stock W indicated above under "1". Regraded Unclassified 57 large Line - control Insurance ( Basis for figuring the dependency of the less upon Treas- america Corporation stock hold as collateral changed to the proportions That the value of the Transameries Car- peration stock has to the total value of all the collateral securing the lease, instead of, as fernarly used, figuring the entire meetered belonce of the lean as dependent upon 9/8 collaterel. ( Now includes proportionate amount dependent upon TAG stock regardless of the sollateral position with respect to other securities hold as cellaterel. n It is significant that, contrary to ennounced policy in regard to leans made upon Transmarion Corporation stock, both the number of shares end the dollar essumt increased during 1936, uses the stock makes experienced accelerated activity and & decided market value subsecement for Treas- emerioa Corporation steek. Regraded Unclassified is ** 1 Ave 59 I Yes I IISENTE I tabe to the afternoon - Classics advised the Comptembler - - doughber had tem aparated ⑉ and that he - Leaving a the alterna e'clisch glane for - This secting me, therefore, hastily selled to arder to penis consideration of the sereral. polato which revised monthled - & result of the meeting - Telenuary 26, 2040. - Below prevented s re-denit of the proposed repirements of the ComptemBler of the (cready which had bose werked m is - I 6 I I 1 I I a I I treatly - the telephone. s one of the proposed requirements is I r I $ I I á I s I & I procedure, and as - explained to Mo ml Mo collengues that the treasury world request the - to increase the capital that of the Bank to the - of $30,000,000 - attpdated. m Mill stabet I 1 I $ I 1 1 I 1 I 1 I # contactives of the Bank would - with the - the details and the mothell to to capityed. thether the noter should be hundled Regraded Unclassified 60 I I E I a e z $ w I I 1 n s 1 I E I I 1 ! 4 b s b I particure world be cuttled to - between the - and representatives of the - Materie - - - in these conversations would be entisfactory to the treasury, only to the Treasury's right, neting through the Comptembler of the currently, to paso upon the articles of accosiation. é Terreri reland the question that - of these articles of accesto- ties esstained requirements which wild be to the and asked that the projected articles of asseciation should - form in spirith and letter to the agreement - under consideration between the parties. M this point Mr. Malreney orbered the monting and ensured several technical questions the articles of I In smarel, - were given to the Sentr's regure- sentatives w Name: 261, Milline and Balance that the articles of association muld be the well ml enstomery articles and would not departs tra the entimery practice which muld be employed in mooking or statlar situation with my other bank. This - agreesble all areas, and 11 we understand the after the Treasury had format the request to - espital to the are, a I a E I I 1 I $ faitlate discression a this point. I them s I the in I 1 I I an 1 8 1 I I $ I I I 1 I to I no the I I is I I I I in I - I I I Regraded Unclassified 62 Items s(a) and s(b) the proseders to be fallowed in setting - charges against the unallocated resure of $6,980,000 provided for in item tm. The Bank asked for - change and a interprotative valing w to the prostice to to followed in we sizing the valuation of the bank premises herein involved. m. Classini requested that consideration be given w monthing the provision of 5(b) to permit M appeal to the Comptrollar from the findings of the proposed condition. n - pointed m to m. and his associates that while there we no objection should he really desire such a - that this would again place the matter in the hands of the Comptraller without courting for the Bank a binding desision of a beend which instruted - sentatives of the Federal Receive and the van. After - debate Mr. Classini and his atterneys agreed that they would prefer to accept the language as drewn and penis a declarem of the najurity of the nambers of the currittee to be Mating without I Mila 8 1 I I 1 B É I I I a and w a request that the condition should be appointed - start to function imediately, with the understanding that my of the findings which were complete could be taken date consideration the the mallecated reserve - ⑉ w after obtaining the Bank's - expital. 2m other words, the condition provided for in s(a) 1 1 an June $ B и 1 1 1 Instituter 1 - the - capital decision had bom reached as to the Regraded Unclassified 63 wite-sffs that should be taben in the case of my of the bank premises under discussion the - of the mallorated Nom should be adjusted in covertance with the sundition's findings. IN, I 1 I I I I de emmittee i start imediately, and furthermers that the wallcomented recerve, when net me, could be adjusted in accurdance with the condition's interin findings, provided always is - underwtood that the - allocated reserve should not only be returnd in - the connittee found for the Bank in my particular case but also attend be in- creased whenever the comittee decided that my sharge-off as not " by the under - insufficient. there wes extranded debate conserning the six and - as Mr. Mannini was foreed to leave to eatch de plane it m agreed that further discussion conserning this item should be pet - THE I 1 + a i I elgented to the use of the word "sbligations" Americad of "Lass" throughout this item and also to the direct limitation of them obligations to Transamaries Corporation and its misidiaries to 2015 of the Denk's capital and surplas w July 15, 1942. IB was arged w them that this provision was in conflist with item three providing that the contracto of California Lands, Ins., and Capital Company should be eliminated by Recember 15, 1943. Mr. diamini we of the opinion that there THE certain statubery compliens to this limitation of 30% which was very important and which instated Regraded Unclassified 64 + - ------ Regraded Unclassified 65 Final Draft - 2 March 1, 1940 REQUIREMENTS OF THE COMPTROLLER OF THE CURRENCY 1. is soon as possible, and in any event not later than June 30, 1940, the Bank shall add $30,000,000 of additional capital funds by the issuance of common or preferred stock, or both, with the understanding that by April 1, 1940 the Board of directors of the bank will approve the entire program herein outlined and the bank will obtain the approval of the Comptroller of the Currency to such increase. A commitment from the RFC to purchase preferred stock in the amount of $30,000,000 shall be obtained prior to April 1, 1940, and if proferred stock is to be sold, an agreement with the Comptroller of the Currency upon the terms of the amendments to the articles of association shall be reached by April 1, 1940. 2. Immediately upon obtaining the new capital the Bank shall set up an unallocated reserve of $6,900,000. 3. The Bank shall obtain additional security satisfactory to the Comptroller to secure the contracts of California Lands, Inc., and Capital Company with the Bank, and the contracts of Capital Company with Merchants National Realty Corporation. Such additional security shall be in an amount equal in value to the difference between the unpaid purchase price upon such contracts and the value of the property therennder, as such value appears in the schedule contained in the report of examination begun August 31, 1939. All of such contracts shall be eliminated 66 from the assets of the Bank and Merchants National Realty Corporation by December 15, 1943. 4. All premiums on bonds in the Bank's investment portfolio shall be amortimed out of current earnings (other than bond profits) to maturity, or to call date, if any, and amortisation previously reserved on bonds sold at book value or higher my be returned to the undivided profits account. Current bond profits shall be used to take care of current losses, and any bond profits not so used shall be passed to a reserve for losses of any character until in the opinion of the Comptroller such reserve is adequate. However, this reserve for losses, plus the amortisation reserve, need not exceed the total premium account. 5(a) The Bank shall, as soon as possible, furnish to a committee composed of the Vice President in Charge of Examinations of the Federal Reserve Bank of San Francisco, or some officer of the bank designated by him, the Supervising Examiner of the Federal Deposit Insurance Corporation for the Twelfth Federal Reserve District, and the Chief National Bank Examiner for the Twelfth Federal Reserve District, all obtainable records and information with respect to the acquisi- tion of each banking premise criticised in the report of examination of August 31, 1939, including those shown on the Bank's books and in its investment in Merchants National Realty Corporation, dating back to the time such premise was acquired either by the Bank of America or any member (either bank or company) of the group presently or then comprising the Transamerios organisation. 67 -3- - (b) The committee shall consider the fair value of each premise at the time of such acquisition, and the special conditions which had to be net in fixing the price paid. From these considerations, the committee shall determine the amount which shall be used by the committee as the estimated cost amount of each premise to the Bank. The value of each premise shall than be established at such estimated cost amount, plus the amount of any expenditures sub- sequent to acquisition found by the committee to have been appro- priately capitalized less the appropriate amount of depreciation at the depreciation rate allowed by the Bureau of Internal Revenue for each year of ownership. The unallocated reserve set up by the Bank shall be reduced by the difference between the present carrying value of each such premise and the value of such premise as determined by the committee in the manner hereinabove stated. The decision of a majority of the members of the committee shall be binding. The remainder of such reserve, if any, may be re- turned to the undivided profits account. 6. The aggregate amount of obligations of Transamerica and its sub- sidiaries to the Bank will be brought within the limitation of ten per cent of the Bank's combined capital and surplus by July 15, 1942. Any existing obligations of Transamerica or its affiliates or its subsidiaries will be eliminated by July 15, 1945. 68 - 4 - As long as the Bank of America is deemed to be affiliated with Transamerica, any obligation of Transamerica or any of its affiliates or subsidiaries will be in strict conformity with the Statutes governing loans to affiliates. No new loans will be made secured by the stock of the affiliates or subsidiaries of Transamerica. The Bank reserves the right to accept Transamerica shares as security for small loans to its customers for business purposes where the borrower demonstrates a capacity to liquidate the loan otherwise than through the sale of such shares. No speculative loans will be made on the security of such shares. 7. The Bank shall eliminate the amount of investment in stock under option on the basis of the program now in effect. 8. The Bank shall give vigorous attention to the elimination or correc- tion of any real estate holdings or real estate loans that may not conform to statutory requirements. 9. The Bank shall initiate steps to ascertain whether it is entitled to recover any part of the sums paid by the Bank to Transamerica General Corporation in connection with fidelity losses, and if it is con- cluded the Bank is entitled to recover, it shall take steps to recover the same. This memorandum is submitted without prejudice to the right to require full and complete compliance with the Comptroller's criticisms and suggestions, to resort to sanctions provided by law, Regraded Unclassified 69 - 5 - or to continue to list in reports of examination assets that are subject to criticism, until such criticisms have been corrected or eliminated. Neither this memorandum nor its contents shall be used by the Bank or anyone else on its behalf without the consent of the Comptroller for any purpose except for its information, unless and until the provisions hereof are accepted and complied with by the Bank. March 1, 1940 70 - no1 I If . I B . I 1. is - - persible, at in m - mt Inter - Im 20 - the bank chall all $30,000,000 of additional capital fats to the Annual of - w proferred stock, w bell, - the - w April $ the burd of directors of the back will - the attre - - borein outlined el the both will obtain the approval of the - trailer of the Currency to no - A am - - to perchase proferred stude to the - of $30,000,000 stall to obtained yother to April 20 at if proferred stock is w to onli, a - and with the Comptrallar of the - - - - of to - to the orticles of accordation shall be resched w April 1. 20 Imstintely - obtaining - - capital the back stall m 1 - mallosated resure of $6,900,000. 30 the bank shall debute additional monthly, to a Comptroller, I 1 / I s a 1 I 8 I with the back, at the of Capital - de & times. healty Corporation. Mark additional colleteral shall to in a - to mine to the difference betrem the ungaid purchase goten 1 I I I a Y a I 1 the a 19 win - to the in - report of - began August n, 1939. All of 1 shall be eliminated from the assote of the balk el Reality Corporation w December 15, 1943. Regraded Unclassified 71 he All premiums on bonds in the bank's investment portfelio shall be anortined out of current earnings (other then bond profits) to mturity,ar to call date, if any, and amortisation previously reserved on bonds sold at book value or higher try be returned to the antivided profits account. Current bond profits shall be used to take care of current losses, and my bond profits not so used shall be passed to a reserve for losses of my character until such reserve equals the mount of the premium account. 5. (a) The bank shall, as soon as possible, furnish to a committee composed of the Vice President in Charge of Examinations of the Federal Reserve Bank of 8am Francisco, or some officer of the bank designated by him, the Supervising Examiner of the Federal Deposit Insurance Corporation for the Twelfth Federal Reserve District, and the Chief National Bank-Examiner for the Twelfth Federal Reserve District, all obtainable records and information with respect to the acquisition of each banking predue criti- cised in the report of examination of August 3, 1939, including these shown on the bank's books and in its investment in Merchants National Realty Corporation, dating beck to the time such premise was soquired either by the Bank of America or my number (either bank e company) of the group presently or them comprising the Transamerica organisation. (b) The committee shall consider the fair value of each predse at the time of such soquisition, and the special conditions which had to be net in fixing the price paid. From these considerations, the committee shall determine the momt which shall be used by the comdittee as the estimated cost mount of each premise to the bank. The value of each premise Regraded Unclassified 72 chall the be established at no estimated ml - plane the - i I s I I 2 a 8 I s If - born appropriately capitalized, Loss the appropriate - of deposit detion at - depresiation - allowed by - Increase of Internal - for each your of overship. the unalloosted receive ast up w the back chall be reduced w the difference between the present earrying who 1 a 1 s 1 1 1 I I 1 B r a 3 comitities in the - hereinations stated. - decision of a majority 1 r I a 2 i a I i s 1 s 8 I as I a s I s I If f I 6. the aggragate - of obligations of Transuries at its additional to the task will be within the lisitation of too pm out of the 2947, I $ IN 1 t n i 1 1 obligations of Transuria w its affiliates w its will be climinated to July 15, 1945. is 2mg as the Back of interies so documed w be affiliated with - emerica, up obligation of w my of the affiliates w - otheries will be in strict enformity with the Statutes governing lame a 8 1 w a 1 1 TIP n 3 I 1 2 $ affiliates - of I I I 3 1 s a a 1 I I a for I e a I I 1 I and s a capacity to liquidate the less otherwise - through the 73 mis of 1 - b questive Issue will be - e the I 1 % 1 1 # % 1 1 I Я a 1 I w I a the busis of the program - in offect, & the bank shall give vigarens attention to the clinimation or correction of any real estate beldings or real estate Issue that my not enterned 1 I 3 n the back shall initiate stops to assuriate whather 16 to catitied to receiver my part of the - paid w the back to transferios - Corporation to emetime with fidality Issue, el if $9 so emaluded a The 1 as a I 1 I s s 3 I I I This - is submitted without projection to the right to require full mi emplote empliements with the Comptraller's atticles and expections, to resert to emetime provided w # to entime to 2108 is reports of emission - that - mijost to within, will mish criticions have been corrected w Bolther this de 1 A a I 2 e 1 I I and # I the behalf without the ement of the Comptraller, for my payment - the its information, wine at until w provisions bured ⑉ compted et complied with w the bank. New 4 1949 74 5. Any loans to Transamerica or its affiliates or its subsidiaries that may not conform to statubory requirements will be brought into conformity by July 15, 1942. Any existing loans to Transamerica or to its affiliates or subsidiaries will be eliminated by July 15, 1945, and my new loans to Transamerica or to any of its affiliates or subsidiaries will be made in strict conformity with and secured as required by statute, and 80 long as the Bank of America may be deemed to be affiliates with Transamerica, no new loans will be mde secured by the stock of affiliates or subsidiaries of Transamerica. The Bank reserves the right to accept Transamerica shares as security for small loans to its customers for business purposes where the borrower demonstrates a capacity to liquidate the loan otherwise than through the sale of such shares. No speculative loans will be made on the security of such shares. Note: Above was dictated by Mr. Eccles during the meeting in the Comptroller's office on February 28, 1940, and the principle received general approval although it was agreed that the Language would have to be slightly changed. Regraded Unclassified $ Regraded Unclassified 76 Abtomied bys Under Secretary of the Treasury Ball Bestles of the Pederal Reserve Board - of the Federal Interve Board I the r mi : á 5 I % s I Parks of d 1 I é 1 I s si 1 oz I 1 1 will s of Impries - Gooking epened the mouting by stating that the Bank destrad to INSURE - imberprobation of several theme in the proposed agreement which had been net to them and further explanation of its i 1 I 1 a I I e I 8 of potuto - there - early disagrount - the question of preferred storit, the Bank shjesting to the prevision that mush stock must be sold at par and returns as per - they obviewing desired to sell at a pre- du - - a partien into surgine. n - agreed that both the mothed of - - 532 details conserving the - should be left to the - the Bank to take those natiors - direct with the RFC. In the nation of - articles of association, which still N° askas a responsibility of the office of the Comptealler, - - give the Bank that there would be as unual of exprisions provisions repirate Item a - the Bank - willing to leave the determination as w the refertion to coveying value of bank premises to the judgest Regraded Unclassified 77 of the Chief National Bank of the Tealfth Federal Reserve District but destred that & formals be devised to guide bdas is midding that judgems. Mark and Brothells of the Federal Isserve Board, Felger and billrency of the Comptroller's office, and Laymen and theirmayer of the Bank efminories were delegated 6 committee to draft this formis. They worked wall into the ovening in - attempt to reach - agreement and resembled the following norning to estima the drafting of wish & formle. Item , - The word "sellateral" W changed to "decurity". Item 4 - There was attended debate, particularly in the afternoon session which - held in the Comptroller's office end at which vare presents Chairman Recles of the Federal Isserve Board General Melice of the Federal Receive Board Chairman Creeley of the 7. D. I. c. 1. N. Boymour, Commonl for the Comptroller's office Compereller of the Currency Dalame L. M. Giamini, President, Bank of Amries 0. K. Cushing, Common, Bank of America L. M. Ferrari, Counsel, Bank of incries There use agreement that any amertisation which had been set aside against bonds purchased at & prede and later sold at & profit should be recaptured and returned to current earnings. There was no agreement on the proposal of the Bank that the retirement of preferred stock as well M the dividents thereon should be payable out of the reserve not up in Stem 4a Regraded Unclassified Regraded Unclassified 79 20 postible, a a 1 2 I 1 1 I ! 1940, deposit 2 the bank shall oil $30,000,000 of additional capital funds by the issumes of - w proferred stock, or both, with the - standing that by April 1 the board of directors of the bank will approve the entire progrem herein outlined and the bank will ebtain the approval of the Comptrallar of the Currency to such increase. any proferred steck sald mark be issuable at per at be retirable at par. A comitant from the RFC to purchase proferred stock in the - of $30,000,000 must be obtained prier to April 1, and if preferred steek is to be sold, m agreement with the Comptroller of the Currency upon the terms of the mentaints to the articles of association must be reached by April 1. 20 Imediately upon obtaining the MF capital the bank shall ml w a wallecated reserve of $6,900,000 against the carrying value of individual completed hanking premises critical in the report of examination of August 31, 1930, including these dem a the bank's books and in its investment in Marchante National Realty Corporation. Within ⑉ year after this reserve is net up it shall be used to redute the earrying values of such banklag produces e the carrying value of the bank's investment in National Realty Corporation, as the case may ha, to the extents determined w the Chief National Bask Indo of the Twelfth Federal Reserve Ristrict, and for the purpose of saking that determination the bank agrees to furnish to mak Chief 80 Instruct all information and reserds respecting seld bunking produce which my be requested by kin. The resister of mach reserve, if my, my be returned to the undivided profits 1 30 The bank shall obtain additional collateral, satisfactory to the Comptraller, to secure the emizacts of California Landa, Dis., and Cepital Company with the bank, and the contrasts of Capital Company with Marchants National Realty Corporation. Such additional cellateral shall be in - - equal in value to t be difference between the unpaid purchase price upon mah contracts and the value of the property theremder, as such value appears in the scholule contained in the report of examination began August 31, 1939. All of such contrasts shall be eliminated from the assets of the bank and Norchants National Realty Corporation by Recember 15, 1943. 40 All bonds in the bank's investment partfolio shall be markinst out of current earnings (ether than hand profits) to extradity, - to call date. Current heads profits shall be used to take care of current leases, and any hand prefite net ao used shall to passed to a reserve the lesses of my character until such reserve is adequate in the Julgmant of the Comptroller of the Currency. 50 Leans to Transmerica Corporation and its allied interests net otherwise provided for herein shall be brought within the legal limit allowed to one interest, as seen as possible and not later than July 15, 1942. the steek of Transumerica or my of its Regraded Unclassified 81 allied Interesto couring I of Transmerios or my of the elited interests shall be climinated w any 25, 1045, and - of THE I 1 1 2 I I I r 1 1 a B any a I Y I I a transmerios stock shall be disconsimed, at - collsteral value 1111 2 3 payment 1 1 I I I s I 1 law. b the 1 If s 1 1 distante a a I I y a I il option a the basis of the paper - in effect. % The bank shall give vigime attention to the elimination or - time of my real estate holdings e real estate lease the my ml 2 I I I & the bank shall initiate stops to bother is to entitled to , des 1 1 r il $ I a I 1 to I Corporation in competion with fidelity I and if it is contlaint the bank 10 entitled to recever, 19 shall take stope to zonsver the 1 This member is submitted without projection to the right to require full at complete complimes with the Comptroller's criticians and mygestions, to reart to smoking provided by 1m, R to esatime to list importe of conduction assets that an subject to criticien, will - have been currented of eliminated. Neither this - me the - shall be used by the bank e expens also a its behalf without the - of the Comptroller, the any purpose amount for the information, J 1 # 1 I 1 ] 1 die I & , de 1 Polevery 23b 2049 Regraded Unclassified sen + - was 83 E f 2040 I all d á I 1 1 of I 1 Sevings Association, time Francisco, California. my dear Mr. progrates states I 1 H E to the position haretofure taken w this office, a statement of minimum requirements for the correction of conditions in the Bank America National Trust and Surdage Association which met be complied with w the - This statement of sistem requirements Ims been agreed - by the Hard of Coverners of the Federal Insure System, the Federal Deposit Insurance Corporation and the Treasury Department. If an adjustment of the differences betwom the Bank and this office is to be made, is must be nade premptly upon the $ - not forth in this statement. I I É COMPTROLLER w THE current I for s Proveded a/o Mayflower Backington, D.C. Regraded Unclassified 84 Policy as, - w m OF THE surneot 10 M seen as pensible, and is my - not later then - 2. - the - shall old $30,000,000 of additional capital from by - Issues of - or proferred steek, w both, with the unformienting the w April 1 the board of directors of the task will approve - cutize yrs - herets outlined and the back will obtain the approval of the Comp- treller of the Currency to such increase. - proferred stock outd must be iscuable at per and be returable of yours A consiterent from the IFC w parchase preferred abook in the - of $50,000,000 - be obtained prior to April so and if proferred abook to to to call, on agreement we the comptroller of the Currency upon the - of the ensuluents to the crticles of association met w reached by April 2. & upon obtaining the - capital the bank shall not up a mallocated reserve of $6,900,000 against the purrying value of in- dividual compled banking prenises criticies is the repart of - instion of August 32, 2939g including these alsows - the bank's bests and is its investment in National Realty Curporation, - is - year after this receive to not - 10 shall w used w return the carrying values of such banking presises w the eurrying value I 1 I s # i $ I s I I 1 I a a z I 1 k $ a I I Reminer of the Twifth Federal Becarve Notricts and to the purpose of nableg that determination the bonk agrees to furnish w such thief Regraded Unclassified 85 - I - Imminer all information and records respecting said benking proud.com which my be requested by hime the resainer of such reserve, if eny, my be returned w the undivided profits account. 3. the bank shall obtain additional cellateral, satisfactory to the - treller, to scoure the contracts of California Lands, Inc. and Capital Company with the bank, and the contracto of Capital Company with Merchants National Realty Corporation. Such additional collateral shall to in an amount equal is value to the difference between the unpaid purchase price upon such contracts and the value of the property theremfer, as mah value appears in the schedule contained in the report of expaination begun August 31, 1939, All of cush contracts shall be eliminated from the assets of the bank and Norehants National Bealty Corporation by December 15, 1943. 4. All bonds in the bank's investment pertfolio shall be markised out of oursest carnifige (ether than bond profits) to naturity, or to call date. Current boad profits shall be used to take care of current lessee, and my bond profits not as used shall be passed to a receive for lesses of my character until such receive is adoquato in the judgeon's of the Comptreller of the Currency, 5. Lease to Transamerios Corporation and its allied interests net otherwise provided for herein shall be brought within the legal limit allowed to one interest, w com as possible and net later - July 15, 1942. the stock of w my of its allied interests securing 1 of Regraded Unclassified 86 - , transmerion w my of its allied latervate shall be eliminated by July 150 1965, end M piedge of such stock shall w accepted. Purther extensions of credit w the best to - purpose of purchastog w earrying Transmistion stock shall to discontimed, of m colleteral value shall be nesigned to my with stock hereifter pladged w - $ B 1 1 in I 4. the bank shall clininate the - of investment in atock under option - the basts of the program - in offect. To the bank shall give vigerens attention w the elimination w currection of my real estate holdings w real estate Some that my not endern to statubery requirements. & the bank shall initiate stops to assertain whether it to catitled to receive any part of the - paid by the bank w transmeries General Corporation is commention with fidelity and if at so consluded the bank is entitled to receive, 10 stall take abope to reserver the - This is submitted without projedice to the right to require fall and complete empliance with - Comptraller's criticious and ouggestions, w recert to constitue provided by 1000 w to continue to list in reports of commination casete that are subject to critician, untill mah criticisms here been currected w eliminated. Nother this membership not its contants shall be used by the benit w - class en its behalf without the consent of the Comptroller, for my purpose - cops for its information, unless and untill the provisions herest - accepted and complied with w the tomito Regraded Unclassified 87 COPY February 26, 1940 Mr. Chester Marrill, Secretary, Board of Governors, Federal Reserve System, Washington, D.C. Door Mr. Marrill: I have received your letter of February 26, 1940, melesing a copy of the resolution adopted by the Board on February 24+ In view of the second paragraph of the resolution, I wish to confirm By understanting with Chadress Recles are the telephone today that if, for my reason, is should Unit lass 8 the endose I $ I the requirement of $6,900,000 in paragraph (2) of the statement of requirements, this office reserves the right to insist upon $35,000,000 in lieu of $30,000,000 as stated in paragraph (1) of the requirements. If $35,000,000 is insisted upon, under these circumstances, we promo w shall have the support of your Heard in that regard, Very sincerely yours, Comptreller of the Currency Regraded Unclassified 88 COPY COPY BOARD OF GOMERNORS of the FEDERAL RESERVE SYSTEM February 26, 1940 Honorable Preston Delano Comptroller of the Currency Washington, D. C. Dear Mr. Delano: Chairman Eccles asked me this morning to send you a copy of the resolution which the Board adopted during its meeting on Saturday and I am attaching one herewith in the form as it was written up at the time of the Board's action. Very truly yours, 3/d Chester Morrill Chester Morrill Enclosure Secretary Regraded 89 the Hund authorises the to join with the representatives of the Federal Supends Insurance Corporation, the treasury, and the Comptete/Lear of the Currency is agreeding - the proposed requirements d the Comptemiller of the - and I I I a I s I a I e 8 I I I # I If advise the Compteroller of the - that the - feds - the proposed requirements should - be allowed to fail to - the Bank of America to unilling to agree to the repirement rep of $6,900,000 in paragraph (2)s - to willing to anough a require- - of - other 1 in lien thereof which se net less them $5,000,000. Da connection with Made action, the Beard understands that if the representatives of these agencies should agree - any material motification of the Comptroller's requirements the matter will be bank to the hard for forther mail- I I I I -- Regraded Unclassified 90 FEDERAL DEPOSIT INSURANCE CORPORATION WASHINGTON February 26, 1940 Hon. Preston Delane Comptroller of the Currency Washington, D. c. Dear Sir: I wish to seknowledge a copy of your proposal to be submitted to the Bank of America National Trust and Savings Association, San Francisco, California, with respect to certain of the bank's problems. The propesal este forth the requirements for correction which have been developed after & series of - forences in which I participated, and with which I a in accord. This matter has been considered also by my semeistes in the Federal Deposit Insurance Corporation and 11 mosts with their approval. If the bank will take stops to meet these requirements is a proper spirit, I believe that substantial improvement in its condition will result. Very truly years, a/a Las T. Crewley Lee To Creeley Chairesn Regraded Unclassified 91 COPE COPY February 26, 1940 Homerable Leo To Crossey, Chairman, Federal Deposit Insurance Corporation Washington, D. Co By dear Mr. Chairmans an accordance with - conversation over the telephone this merning, I hand you herewith my of alletter with the enclosure which was delivered to Mr. L. No Ciamini this meening at the May flower Metcl. Very sincerely yours, Presten Delime Regraded Unclassified 92 Poternary m, Honorable Marrinor s. Chairman, hard of Government, Federal Reserve System, Washington, D.C. / I any à a i I I I I the telephone this morning, I hand you herewith copy of a letter with the entlosure which - delivered to Mr. L. M. Gismini this marning as the Neyther Motal. 1 I [ Prosten balane Regraded Unclassified nimbe AND - 3 X many - 94 Regraded Unclassified REPORT OF CONFERENCE HED IN E. BELL'S OFFICE FRIDAY FEBRUARY 23 1940 These in attendance were Numers. Makeo, Issues and Draibalbis from the Federal Reserve Beard, Mr. Crealey free the Federal Deposit Insurance Corporation, Messrs. Ball, Saymer and Shartenty, and Messro. Daleno, Uphon, Folger and Malremay. The program drafted by the office of the Comptroller of the Currency as of February 22, 1940 and the program of the Federal Reserve Board dated February 23, 1940 were dismassed. Capies of these program are attached herets. In Item 1 the empust of - capital was reduced from $35,000,000 to $30,000,000. The meaning thereof was clarified, and aention of specific matters to be included in the articles of association were aminded. In item 2, the mount of the reserve was reduced to $6,900,000. Changes of item 3, 5 and 8 were made in the language only, having DO material effect on the substance thereof. During the meeting, Mr. Makes ebjected quite stremously to the inclusion of the figure of $6,900,000, stating be had agreed to a reserve in the - of $5,000,000. Mr. Recles admitted that the figure of $6,900,000 odd eriginated in the Federal Reserve Board, and be was therefore procluded from making the - objections as voiced by Mr. McKee. There was apparently, except for the objection voiced by Mr. McKee, an agreement as to the substance of the final draft of the program, and after the meeting Mossrs. Draibelhis, Saymour, Felger, Upham, Williams, NoLeen and Mulroney prepared the final draft dated February 23, 1940, a copy of which is attached. Mr. Draibelbie took several copies with him, and cepies were given to Mossrs. Sharbondy, Bell, and - copy was sent to Mr. Crewley. 95 15, 1940 ENQUIREMENTS or THE COMPTECELLE OF THE GURRENCY 20 w - as provible, and in my - not later - - 10 200mg - - shall old $50,000,000 of additional capital fants w the Insurance of - w proferred steak, w both, with the understanding - by April 1 the beard of directore of the bask will approve the catize proo gren herein outlined and the bank will obtain the approval of - Campo treller of the Currency to such increase. my proferred stock said must be issuble at per and be retirable at par. A consitment from the RPC to purchase proferred abook in the - of $50,000,000.xet - be obtained guier to April 20 and if proferred stock to to be cold, - agreement with the Comptealler of the Currency upon the terms of the associate to the articles of association - be reashed by April 1. a. Imediately upon obtaining the new capital the bank shall not w as mallecated receive of $6,900,000 against the (terying value of in- dividesl occupied benking premise criticised to the report of - instion of Ingre's 31, 1999. including these about an the bank's been end is its invostment in Harehants National Realty corporation. - is - your after this receive is est up 10 shall to used to retuce the carrying values of such banking premises w the currying value of the bank's Lurrestment in Norchante National Realty Corporation, as the - my w, to the carbon determined by the Chief National foot of the Twifth Federal Incorvo Districts and for the purpose I 1 s s 1 I $ I % I 1 Regraded Unclassified 96 2 - transfer all information and recerds respecting code building produces which my be requested by Mane the respinder of - I if my, my be returned to the undivided prodite account. 30 the bank shall obtain additional colleteral, to the - treller, to secure the contracts of California Lande, Inter and capital Company with the bank, ml the contracts of Capital Company with Marchante National Realty Corporation, Bush additional collatoral shall be is a movet equal is value to the difference between the unpoid purchase price upon own's emirate and the value of the property theremater, as math value appeare is the schedule contained in the report of manication began August 31, 1999, All of outh contrasts chall be eliminated from the assets of the bank and Nerchante National Realty Corporation by December 15, 2943. he All bends is the bank's investment pertfulio shall be anartiend on of current certifies (ather than bend profite) to naturity, of to call date. Current beat profite shall be used w take on of current Income, and my bend profits net # used shall be persod to 6 receive for Issues of any character until such receive Le elequate in the julgets of the Comptrellor of the currency. 50 Lease to transmories Corporation 1 the allied Interests not otherwise provided for herein shall be brought within the Zegal limit allowed to one internet, as com as pensible one - later wills July 25, - the stock of transmerios w my of its allied interests covering Issue of Regraded Unclassified 97 3 - transmerios w any of its allied Internate shall be chiminated - July 15, 1945, and - pårdge of outh stock shall hereafter be accepted. Purther extensions of credit by the benis for the purpose of purchasing or carrying Transmortes stock shall be discontinued, of - colleteral value shall be assigned to my math stock hereifter plodged to - my lean made by the bank, 6. the bank shall eliminate the - of investment in stock - option a the basis of the program - in effect. 7. the bank shall give vigerous attention to the elimination w correction of my real estate holdings w real estato Income that my net ensform to statutery requirements. 0. the bank stall initiate stops to accordain whether 14 to entitled to receive my part of the - paid by the bank to transmories General Corporation is commention with fidelity leases, and If 10 Le consluied the back is cutitled to receive, it shall - stops to - the - This amerentes to submitted without projudice to the right to require fall and complete compliance with the Congtroller's criticisms and ouggestions, to recort w constions provided w 100, w w continue to list in reports of essabletion assote that are subject to within, until cash criticisms have been envested or eliminated. Mother this membership MP its contents chall be used by the bank w - also # its behalf without the consent of the Comptraller, for my purpose - copt the its information, whose and with the previsions heread - assopted and complied with by the - Regraded Unclassified 98 REQUIREMENTS OF THE COMPTROLLER OF THE CURRENCY 1940 1. is soon as possible, and in any event not later than June 36 the bank shall add $35,000,000 of additional capital stock by the incumence of common or preferred stock, or both, with the understanding that by April 1 the board of directors of the bank will have approved the entire program herein outlined and the bank will have obtained the approval of the Comptroller of the Currency to such increase. In the event that any part of said increase is to be obtained by the sale of preferred stock to the RFC, a commitment from the AFC, on such terms as the Secretary of the Treasury will request the RFC to purchase such stock, must be obtained, and an agreement with the RFC and the Comptroller of the Currency upon the terms of the amendments to the articles of association, including its terms governing the disposition of earnings, retirement of preferred stock (including a provision that this will only be done with the consent of the Comptroller), etc., mut be had by April 1. 2. Immediately upon obtaining the new capital, the bank shall set up an unallocated reserve of 06,926,845.36 against the carrying value of individual occupied banking premises criticised in the report of examine- tion of August n, 1939, including those shown on the bank's books and in its investment in Merchants National Realty Corporation. At the end of cas year this reserve shall be used to reduce the carrying values of such banking premises or the carrying value of the bank's investment in Herebanks National Realty Corporation, as the case may be, to the Regraded Unclassified 99 - 2 - extent determined w the Chief National Bank Examiner of the Twelfth Federal Reserve Districts and for the purpose of making this deteral- nation the bank agrees to furnish to such Chief Examiner all information and records respecting said banking premises which may be requested by his. The remainder of such reserve, if any, may be returned to the undivided profits account. 3. The bank shell obtain additional collateral, satisfactory to the Coup- troller, to secure the contracts of California Lands, Inc., and Capital Company with the bank, and the contracts of Capital Company with Merchants National Realty Corporation. Such additional collateral shall be in an amount equal in value to the difference between the unpaid purchase price upon such contracts and the value of the property therounder, 48 such value appears in the schedule contained in the report of examination begun August 31, 1939. ALL of such contracts shall be eliminated from the bank's assets by December 15, 1943. 4. All bonds in the bank's investment portfelio shall be amortised out of current earnings (other than bond profits) to naturity, or to call date if callable sconer. Current bond profits shall be used to take care of current losses, and any bond profits not so used shall be passed to a reserve for lesses of any character until such reserve is adequate in the judgment of the Comptreller of the Currency. Regraded Unclassified 100 - , - 50 The bank shall continue the program of liquidation now is offect with regard to the consitments of Transenceries and its allied interests. The stock of any allied interests of Transomerica securing Loans of from- america or any of its allied interests shall to eliminated by day 15, 1945, and no sinilar pledge shall hereafter be accepted. No collateral for the consitments of Transamerion and its allied interests shall be withdrawn from the bank without payment to the bank of & - equal to the value of meh collsteral on account of such commitments) nor shall substitutions of changes of collateral be made which reduce the value of the collateral securing any and commitments. Purther extensions of credit by the bank for the purpose of purchasing or currying Transamerion stock shall be discontimed, and no collateral value shall be assigned to any such stock hereafter pledged to secure city Loan made by the bank. 6. The bank shall eliminate the amount of investment in stock under option on the basis of the program nov in effect. 7. The bank shall give vigerous attention to the elimination or correction of any real estate holdings or real estate leans that my net conform to statutery requirements. 6, The bank shall initiate stops, antisfactory to the Comptroller, to ASSIE- tain whether 12 is entitled to reserer any part of the - paid w the bank to Transamerion General Corporation in commention with fidelity Lesses, and if 11 is concluded the bank is extitled to recover, " small Regraded Unclassified 101 - 4 - take steps, satisfactory to the Comptroller, to recever the same. This manorandum 10 submitted without projudice to the right 1 to require full and complete compliance with the Comptroller's criticisms and suggestions, to resert to sametions provided by law, or to contimue to list in reports of examination assets that are subject to criticism, until such criticisms have been corrected or eliminated. Neither this memorandum nor its contents shall be used by the bank or anyone also on its behalf without the consent of the Comptreller, for any purpose except for its information, unless and until the provisions hereof are accepted and - plied with by the bank. JEL221940 Regraded Unclassified 2-23-40 Confidential REQUIREMENTS or THE COMPTROLLER OF THE CURRENT 102 Regraded Unclassified 1. as - M passible, and in my event not later them June 1, the bank shall add $35,000,000 of additional capital stock by the issumes of - or preferred steck, w both, with the understanding that w April 1 the beard of directors of the bank will have approved the entire program herein outlined and the bank will have obtained the approval of the Comptroller of the Currency to each increase. In the event that my part of said increase is to be obtained by the male of preferred stock to the RFC, & commitment from the RFC, en much terms as the Secretary of the Treasury will request the RFC to purchase such stock, must be obtained, and an agreement with the RFC and the Comptroller of the Ourrency upon the terms of the medemts to the articles of associa- tien must be had by April 1. 2. Impliately upon obtaining the new capital, the bank shall set up 80 mallecated reserve of $6,926,845.36 against the carrying value of individual occupied banking predses criticised in the report of - instion of August n, 1939, including those shown en the bank's backs and in its investment in Merchants National Realty Corporation. n the end of one year this reserve shall be used to reduce the carrying values of such banking premises or the carrying value of the bank's investment in Merchants National Realty Corporation, as the case my be, to the extent determined by the Chief National Bank Insurer of the Twelfth Federal Reserve District) and for the purpose of saking that determination the bank agrees to fernish to such Chief Readner n information and reserds respecting said banking prendses which may be requested by him. The reminder of such eserve, if my, my be returned to the undivided profits nocount. 103 20 The bank shall obtain additional sellateral, satisfactory to the Compareller, to secure the contracts of California Landa, Inc., and Capital Company with the bank, and the contracts of Capital Company with Marchants National Realty Corporation. Bash additional cellateral shall be in a arms equal in value to the difference between the unpaid purchase price upon such contracts and the value of the property thereunder, as such value appears in the schedule contained in the report of examination begun August 31, 1939. All of such combracts shall be eliminated freathe assets of the bank and Merchants National Realty Corporation by December 15, 1945, the reduction in all of much contrasts to be net less then $4,000,000 in my one year. 4. All bonds in the bank's investment partelis shall be mortined est of current earnings(ether than band prefits) to naturity, or to call date if callable demer. Current beat profits shall be used to take care of current lesses, and my bond profite net ao wed shall be passed to a reserve for lesses of my darecter until such , eserve is adequate in the julgat of the Comptroller of the Gurrenay, 50 the stock of my allied interest of Transmeries securing leans of Transmerica or any of its allied interest shall be climizated w July 15, 1945, and no similar pledge shall hereafter be accepted. Further attensions of credit by the bank for the purpose of purchasing or carrying Transanceies steck shall be discontineed, and no collateral value shall be assigned to any such stock hereafter pledged to secure my lean más w the bank. Regraded Unclassified 104 6. the bank shall climinate the momt of Investment in stock wie option on the basis of the program new in offect. 7. The bank shall give vigerous attention to the disination w surrection of my real estate holdings or real estate leans that may not confern to statutory requirements. 8. the bank shall initiate steps, satisfactory to the Comptraller, to assertain whether it is entitled to recever my part of the - paid by the bank to Transamerica General Corporation in connection with fidelity Leases, and it is concluded the bank is entitled to recever, it shall take steps, satisfactory to the Comptroller, to recever the same. This is submitted without prejudice to the right to require full and complete compliance with the Comptroller's criticisms and suggestions, to resort to sanctions provided by law, or to continue to list in reports of commination assets that are subject to criticism, witil such criticisms have been corrested or elixinated, Neither this memerandem me the contents shall be wed W the bank e engene also on its behalf without the consent of the Comptraller, for my purpose except for the information, unless and until the previsions hereef are accepted and complied with by the bank. Federal Reserve Regraded Unclassified w 106 1 so 5 I I $ I Chatomen file of the Federal insurve hard Chadyum of the F. D. I. C. I I Totani I if : V. 5. Department, Attorney Comptraller of the Currency Delano - Policy - invited but mable to attend. the discussion contered around a presented w Mr. Medico which was - strengt to provide a medification of the Comptraller's requirements in the light of the proposal made by the Bank a February x, 2340. Copy of Mr. - (marked 1) to attached, as is also a service propered in the effice of the Comptroller of the Currently drafted the the - di 1 I Mr. Beclee expressed the opinion that, - a matter of negotiation, 10 would be wise to accept the Bank's proposal for a $30,000,000 capital insurance and a $5,000,000 reserve against lecess in bank premises - that in return we could damand the transfer of $6,000,000 from untivided profits to surpline account which would have the effect of froming that much of undivided profite. Invover, after considerable debete Mr. Beals' proposal. for a $35,000,000 insurance in capital and a reserve of $6,989,200 without my transfer to employe from undivided profits - agreed - and 6 - mbodying these changes and - others diseased during the day w propared in the afterneon in the office of the Compterslor with - procent. Copy of that - » to attached. Name 23, 2040 Regraded Unclassified 107 EDQUIREMENTS or - COMPTROLLER OF THE 1940 1. As soon as possible, el in my event net later the June 36 the back shall add $35,000,000 of additional capital stock by the issuesce of - or proferred stock, or both, with the understanding that w April 1 the board of directors of the bank will have approved the entire program herein outlined and the bat will have obtained the approval of the Comptroller of the Currency to such increase. In the event that any part of said increase is to to obtained by the sale of proferred stock to the EPC, a commitment from the are, a mach terms as the Secretary of the Treasury will request the RFC to purchase make stock, must be obtained, and a agreement with the RPC and the Comptroller of the Carrency upon the terms of the medemts to the articles of association, including its governing the disposition of earnings, retirement of preferred stock (including a prevision that this will only be done with the consent of the Comptraller), does, must be had w April 4. 2. Imediately upon obtaining the - capital, the bank shall set up - mallocated reserve of $6,926,845.36 against the carrying value of individual compled banking premises criticised in the report of - tim of August n, 1939, including those shorm a the bank's books of is its investment in Marchants National Realty Corporation, At the and u - year this receive shall be used to reduce the carrying values of - baking premises or the carrying value of the bank's investment in Marchents National Realty Corporation, as the case my be, to the Regraded Unclassified 108 extent determined by the Chief National Bank Imminer of the Tealfth Federal Reserve Districts and for the purpose of making that detend- mation the bank agrees to forsish to make Chief all information and resords respecting said banking premises which my be requested by hime the remainder of each reserve, If cay, my be returned to the undivided profits account. 3. The bank shall obtain additional collateral, satisfactory to the Coup- traller, to secure the emtracts of California Lands, Inc., and Capital Company with the bank, and the contracts of Capital Company with Herchants National Realty Corporation, Such additional collateral shall in in a amount equal in value to the difference between the unpaid purchase price upon each contracts and the value of the property theremier, as main value appears in the schodule exatained in the report of emaination began August n, 1939. All of ná contrasts shall be eliminated from the bank's assets by December 15, 1943. 4a All bonds in the bank's investment partfulio shall be amertised out of current earnings (other the bond profits) to naturity, or to call date if callable secure. Current bend profits shall be used to take care of current leases, and my bond prefits not n used shall be passed to a reserve for lesses of my character until such reserve is adequate in the judgest of the Comptroller of the Currency. Regraded Unclassified 109 50 The bank shall continue the progrem of liquidation are in effect with regard to the conditions of Transameries and its allied interests. The stock of any allied interests of Transmeries securing loans of Trans- america - any of its allied interests shall be eliminated w July 15, 1945, and - similar pledge shall hereafter be accepted. No collaterol for the conditions of Treasmerios and its allied interests shall be withdrawn from the bank without payment to the bank of a - equal to the value of such collateral a account of mah conditionstry nor shall substitutions or changes of collateral be sade which reduce the value of the collataral securing say such countrants. Further extensions of credit by the bank for the purpose of purchasing or carrying Transameries stock shall be dispontismed, and no collateral value shall be assigned to my such steck hereafter pledged to secure any lean made w the bank. 6. The bank shall eliminate the amount of investment in stock under option an the basis of the program nov in effect. 7. The bank shall give vigerous attention to the elimination or correction of my real estate holdings or real estate leans that may not enform to statutory requirements. 6. The bank shall initiate stops, satisfactory to the Comptroller, to asset- tain whether it is entitled to recever any part of the - paid by the bank to Transameries General Corporation in connection with fidelity lesses, and if it is concluded the bank is entitled to recever, it shall Regraded Unclassified 110 take stops, misfastery to the Comptraller, to - the - This american is submitted without projectice to the right to require full and emplete compliance with the Comptroller's within at suggestions, to resert to senstions provided by 1m, or to emtime to list in reports of emainstion assets that are subject to criticism, until 1 criticians have boen currested or oliminated, Heither this - its contents shall be used w the bank or - due a its behalf the coments of the Comptroller, for any payment ensept for its information, miss and will the provisions heres? are accepted and complied with w the bank, 74l22-1940 make 111 RESPONSE TO PRESENTED BY OFFICIALS OF BANK OF AMERICA N.T. & S.4. ........ 1. Bank 1a to increase its capital stock by $35,000,000. Within thirty days is to get a commitment from the KFC to underwrite any or all of the issues (this underwriting consitment may be reduced in a as equal to the aggrogate par value of the stock sold to private interests). Theyterms and conditions of the proposed asendments to the bank's articles of associa- tion shall be agreed upon by April 15, 1940 by the bank and the committee and also by the RFC if my part of the funds are to be made available through the RFO for the purchase of any of the new capital stock. The increase in capital stock is to be consumented within ninety days, if possible, but in no event later than June 30, 1940. 2. On or before the date of the increase in capital stock, the bank is to set up an unallocated reserve of $7,400,000, such reserve not to be reduced if the Comptroller of the Currency objects therete. (See maso, attached). 3. All bond profits must be kept in a special reserve account to take care of losses to bonds, and amortisation of bond premiums, until the total of that reserve account shall equal the total bond predua, If in my given sexi-annual period the total added to the TORRITO is insufficient to cover - tisation of bond premiums for the pariod, then such receive must be augusted, in the amount of the deficit, from current earnings. Regraded Unclassified 112 2 - 4a Furnish the Comptroller complete information, asticfactory to him, with respect to the original cost of wash banking premise, including future and former premises, and the depreciation which has been taken thereon. Mequate depreciation will then be determined and any necessary adjustment will then be made, 5. Charge off all items classified as lose in the last report of examination, not otherwise discussed herein, which have not heretofore been charged off. Future losses, except those 26- served for, must be charged out of future earnings; and presently existing undivided profits, as well as any amount that may later be released from reserves herein established, my not be used for any purpose except the setting up of reserves and charging out of losses not provided for by future earnings. 6. Bank is to obtain from California Lands, Inc., and Capital Co. sufficient additional collateral, satisfactory to the Comptroller, to assure the discharge of the obligations of those corporations to the bank, including the agreement of Capital Co. covering the future and former bank premises now carried by Marchants National Realty Corporation. In any event, the value of such additional collateral will be equal to 25% of the remaining balance due under the contracts plus 25% of the carrying value of future and former premises. 7. Continue to treat real estate currently acquired by forselosure, or in satisfaction of dobt, as Other Roal Estate, and carry Regraded Unclassified 113 - 3 - the same at cost or approised value, whichever is the lever, and in no instance is the carrying value of Other Real Estate to exceed the book value of the Issue at the Size of foréclosure, 8. Eliminate the amount of investment in stock under option at a rate not less than the program now in effect. 9. Bank is to continue program of liquidation with regard to all commitments of Transamerios and its subsidiary and related companies at substantially the date rate as has been accom- plished in the past year, 10. Bank is to eliminate, as soon as possible and within a reason- able period, my loans carried in excess of the legal limits. 11. Bank is to give vigorous attention to the elizination of any real estate holdings or real estate loans that may not can form to statutory requirements. 12, The bank shall initiate steps, satisfactory to the Comptroller to ascertain whether it is entitled to recover my part of the - paid w the bank to Transamerion General Corporation in commection with fidelity lesses and if 10 10 concluded that the bank is entitled to recever, 18 shall take stops catte- factory to the Comptroller to recover the - Regraded Unclassified 114 - 4 - This memorandum is submitted without projudice to the right of the Comptroller of the Currency to require full and - plete compliance with his criticises and suggestions pro- viously specified in reports of emainstion and in letters to the bank, to resort to senctions provided by law, w to centinue to list in reports of emaination assets that an subject to criticism, until such criticisms have been 002-> rected or aliminated. Neither this assorandum or its - tests shall be used by the bank or anyone else - its behalf for any purpose except for its information unless and until the provisions hereof are accepted and complied with w the bank. Regraded Unclassified 115 Memorandus Covering Unallocated Reserve of $7,400,000, referred to in Item 2. This reserveds made up of losses estimated on Occupied Premises $6,926,000.00 Future Premises 488,500.00 $7,414,500.00 Losses estimated in the August report of $585,000 on future and former bank premises carried in Merchants National Realty Corporation is provided for in Item 6 of the agreement. Regraded Unclassified 116 distress - - s I 1 I ! 1 s s $ I 19th and $35,000,000 actual - copital w the farence of - or and I I 1 1 B I $ 1 purchased b the beard of directors of the Bank will have appowred the entire progrem herein outlined - the Shank will have obtained the approval. of the Compteroller of the Currently to such insurance. In the - my part of said insurance to to be obtained w the sale of proferred stock to the R.F.O. a comittment from the R.F.C. a - - to the Secretary of the treasury will request 29 to purchase work stock - be obtained - - agrounces visa the B.F.S. and the Comptersller of the Oursenty upon the - of the and articles of amountion, including the - graming the disposition of earnings, retirent of propered steek, ste., must be had by March 1994. 1 and I and I I d B will net - an resurve of against the carrying value of the individual banking premises criticised in the report of commination of Angust n 3030, instruding these show - the Bank's being onl is the investments in Marchants Mational Corporation. n the ond of - your this reserve shall be used to reines the earrying values of such building premise w the corrying value of the Denk's terestment in Marchanks National healthy Geryers- - as the - my - whom in the - the Bank shall have furnished to the Comptereller of the (eventy complete teleration 1 % 1 1 1 $ s I i a 1 3 Regraded Unclassified 117 bening premise to the Bank w my of the effiliated, turesdated w related companies the evigibly corpotered thether - the Bank w w m of the affiliated, consected w velated emperier, my capital which have been nate, - the dispreciation which has boom taken - - - pennise, Upon twiching ansh evidence within the - your, the reserve shall be well to reduce the carrying wine of - much middle premise w the - of adopate deprestation during the - of the building W the Bank w my of the affiliated, associated w related - 1 I I I I I I I 1 5 with - healting prostices, and by the - of m - the restater of such reserve, if - my to returned to the - I I I a I 1 1 $ fixtures at shall be culmisted a the Imple of depresio- tion allowed the Bank by the Treasury Department w issue - I s Fature and formar bonking problem and an other real. estate - curried - other Doal Natate and real estable bereafter asquired was or in settafestion of debt will be tratell w - Roal Natate and curried n - or aggenized value, to - this will mb applicable to the Bellins property. 4a the - will obtain additional colleteral - I I I 3 I I [ 1 / Regraded Unclassified 118 contracto with the Bank and of depital Company to - the contract with the Marchants National Realty Corporation. Bank additional collatoral will be in a - squal is value to the difference between the usped purchase price - the contracto and the valuation of the property theremise as wash valuation appears in the schodule contained is the report of examination began August x, 1939. All of such contracts will be eliminated tree the Bank's assets by Desember 15, 1943. so All bonds in the Bank's investment partfolio will be amortined out of current carnings to naturity or to call date if callable - Oursent burd profits will be need to take our of current leases and my bond profits not as used will be passed to a reserve for lesses of my character until math receive is adequate in the julgares of the Comptereller of the Currency. 6. Loans to Transmeries Corporation and the allied interesta will be brought within the legal limit allowed to - interest # seen as possible and net later then July 15, 1942, emerge that this paragraph shall not apply to the contracto of the Ank with California Lands, Inc. and Capital Company, the contract of - chamts Mational Realty Corporation with Capital Company, and the option agreement of Transmerise with respect to the stock of National City bank of New York asquired w the Dark, all of which are otherwise disposed of hereding The program of liquidation Regraded Unclassified 119 with regard to the conditments of Transamerica and the subsidiar- in will be continued. the stock of my allied interest of Transmerios securing Issue of Transmeries w my of the allied interests will be elinianted by July 15, 1945 and no sinilar pledge will hereafter be accepted. Further extensions of crudit w the Bank for the purpose w carrying Transmirtes stock will be discontinued and no collateral value will be assigned to my onth stock hereniter pledged to - my lean made by the 1 % The Dank will charge eff all them elassified as less in the last report of examination not otherwise diseased hards which have not heretefare bom charged off. 8. The Bank will eliminate the mouth of invostment in steek wir option en the basis of the program - is effect, the - reduction mounting to 0543,360. 9. the Bank will give vigarous attention to - real estate holdings w real . state loans that My net conform to statubetry requirements. 20. the Bank will initiate stops to accuriain whether the fash to entitled to my part of Transmerios General Corporation's reserve for fidelity Lenses md to receiver my part thereof to wideh the Bank my be entitled. Regraded Unclassified 3 468 Feb 3 20 121 Attended hgt Under of the Treasury Ball of the Federal Insurve Heard the of the Federal Reserve Beard Grenday of the F.D.I.C. Comptrailer Balance n. Follay entered the neeting later 1 y $ James I of of si 0. R. Ouslding, Counsel for the Bank of America the meeting - eyened w Mr. Oushing, who presented a outlining the postition of the Bank of instru in regard to the current discussions between the York and the Condition representing the Treasury, the Federal Incurre Seard, and the Federal Deposits Insurance Corporation. (Geggr of M. Oushing's - is attacked). the amerender we read w Mr. Cushing. The discussion which followed w confined to inquiries as to its provisions and further explanation of the Bank's position. B. Qualding and M. Memini left the meeting with the win- standing that the Comptraller would call m. Custring a the telephone when the treasury - realy to continue the discussion with them. After mr. Cuslding and m. Classint left the meeting, there was a retier exhanded amriungo of views between the representatives of the three agencies, Mr. - entering the meeting at this point. Mr. Isline of the Federal Receive hard presented a must which be had propered commiting - m. Gushing's - (copy of Mr. Malloe's - is attached). Regraded Unclassified 122 B. Becles informed the conformence that no bed opent considerable time with Mr. Cismini since the last meeting and had Mr. Mannini from returning to California last verk, B. Necles further expressed the opinion that both Mr. 4. P. Ciemini and m. L E. Glannini falt very strengly that they were being singled out for harsh treatment and that if a program was net evalved which they could accept without loaing prestige anong their stockholders end in California banking circles generally, they would refuse to - along and weld simply let the Federal authorities apply whatever senstions they desired. Mr. Becker falt that 96 should try to make is possible far them to accept a program. Mr. Saymer pointed out that there - a question of policy here in regard to the properstion of 007 and proposal as to whether it should be considered & negatistory document or a final minimum which we should present as an ultimatum. Mr. Foley preferred that it should be presented as our final position and ⑉ which no would not further modify. There was general diseaseion of the three najor questions of DES capital, dividend control and the loss its net up by the Comptroller to depresiate the value of bank previses M curried - the Dank's books. These questions were considered in the light of the nonerander processed by the Bank and the possibility of recensiling the Comptroller's require- name with the Bank's pesition W explored at some 1ength. It me agreed that the various agencies would review the matter with their m Regraded Unclassified 123 staffs during the next sev, Wednesday, February n, end needs again the morning of Thursday, the I for a further - of views. February n, 1940 124 Upon asseptance of the following is . pregram, - with the express understanding that the setters pending be fore the S.E.C. will be disposed of at the - time, the President of the Bank will recomend to its Board of Diposters that the Banks 1. Increase its capital strusture by $30,000,000, to be done within 90 days, if possible, but in no event later then Time 30, 1940. This will be done by the issuance of - or preferred stock # part - and part preferred as my be decided upon w the Bank, Steps to this and will be initiated presptly. Amount to the Bank's articles of association ter this purpose shall be agreed upon w the Imale and the Comdittee, and also by the R.F.C. if my part of the funds are to be usde available through the R.F.C. either by my of purchase of any such stock w by making lease on the security thereof. 2, Imediately upon obtaining the new capital, net up an mallecated receive of $5,000,000. o 30 institise bond premiums is accordance with state- tory provisions and regulations of the Comptroller applicable to all national banks, 4 Furnish to the Comptraller complete information with respect to the actual cost to it of each bening presise, Regraded Unclassified 125 - 2 - including future and forwer previses, end the depresiation wish it has taken threes, creak information to owe the history of each banking preadse from the time of its asquate tion w the bank. Adequate depresiation from the time of acqusition will the be determined and my necessary adjust= not will be made through the unallocated reserve. All depres ciation on buildings, furniture, fixtures and equipment shall be calculated 05 the basis of depresiation allowed the Bank w the Treasury Department for income tax purposes. 5. Charge off all items classified as loss is the last report of examination not otherwise discussed herein which have not herebofore been charged off. (For your information, this has already been done.) 6. Insist that California Lands and Capital Co. furnish property to additionally secure their contracts. Such property will be in an amount equal to the difference between the unpaid purchase price under the contracts and the valuation of the property thereunder as such valuation appears in the schedule contained in the report of examination begun August 31, 1939. (For your information, sales of real estate to California Lands and Capital Co. under contrast were discontinued as of June 1, 1938.) % Continue to treat real estate currently sequired w forselesure or in satisfaction of debt as Other Roal Estate and earry the name at cost or apprained value, whichever is I Regraded Unclassified 126 - , - s. Eliminate the anount of investment in stock under option on the basis of the program now in effect, the annual reduction amounting to 8543,360. 9. Require continuation of the program of liquidation new in effect with regard to the commitments of Transameries and its subsidiaries. 10. Eliminate, within a reasonable period, any loans carried in - of legal limits if any such exist. (It is the Bank's policy not to permit loans to exceed legal limits.) 21, Give vigorous attention to any real estate holdings of real estateloans that may not conform to statutory requirements, 12, Initiate steps to ascertain whether the Bank is entitled to recover any part of Transamorios General Corporation's reserve for fidelity losses and to recover any part thereof to which the Bank may be entitled. The foregoing response to presented as an expression of the Bank's sincere desire to cooperate constructively in arriving at an understanding. It shall not be deemed or construed as admitting any statement or implication in the Counittee's nono omjassenting to anything therein emeept as herein expressed, or as admitting that there is any legal requirement or factual necessity for my change suggested therein or harein. This IMEMO is not to be used for any other purpose or by my other agency. Regraded Unclassified McKee memo Response to Memo Presented by Comments upon Bank's Response the Committee with regard to to Comptroller's Proposed Bank of America N. T. &S. A. Requirements Upon acceptance of the following 85 a program, and with the express understanding that the matters pending before the S.E.C. will be disposed of at the same time, the President of the Bank will recommend to its Board of Directors that the Bank: 1. Increase its capital struc= 1. Offer of capital increase, either com- ture by $30,000,000, to be done within mon or preferred, in the total amount of 90 days, if possible, but in no event $30,000,000 capital funds. Amount seems later than June 30, 1940. This will inadequate in consideration of entire be done by the issuance of common or program offered. preferred stock or part common and part (a) Would suggest preferred stock preferred as may be decided upon by the for any increase in capital, whether sold Bank. Steps to this end will be to shareholders, the public, or the Govern- initiated promptly. Amendment to the ment, because (1) it should be cheaper Bank's articles of association for this capital and would provide more cushion purpose shall be agreed upon by the from earnings for other corrections, and Bank and the Committee, and also by the (2) the sale of preferred stock would create R. F. C. if any part of the funds are to less problem with respect to representa- be made available through the R.F.C. tions than would the sale of common stock, either by way of purchase of any such and (3) preferred stock carries with it stock or by making loans on the certain rights or privileges of retirement security thereof. and conversion which are to the advantage of the management and the common stock- holders. Regraded Unclassified 128 2. Immediately upon obtaining the 2. Interpose no objection to unallo- new capital, set up an unallocated cated reserve of $5,000,000 for a reserve of $5,000,000. correction of write-ups and inadequate depreciation as determined by a complete survey and analysis of the banking premises, including future and former premises, with the understanding that in case the facts as subsequently de- veloped indicate that $5,000,000 is in- adequate, the deficiency will have to be met out of current earnings. 3. Amortize bond premiums in accord- 3. No comment if it is understood that ance with statutory provisions and amortization applies to entire port- regulations of the Comptroller folio. In addition one-half of net bond applicable to all national banks. profits to be set aside as additional reserves to accelerate the elimination of the premium account until such re- serve is adequate as determined by the Comptroller's office. 4. Furnish to the Comptroller complete 4. See No. 2 information with respect to the actual cost to it of each banking premise. Regraded Unclassified 129 50 Charge off all items classified 5. No comment. as loss in the last report of - instion not otherwise discussed herein which have not heretofore been charged off. (For your information, this has already been done.) 6. Insist that California Lands and 6. Proposed additional collateral con- Capital Company furnish property to sisting of free assets of these additionally secure their contracts. companies should be in an amount Such property will be in an amount equal in value to at least 25% of the equal to the difference between unpaid balance of their respective the unpaid purchase price under the contracts with the bank. contracts and the valuation of the property thereunder as such valuation appears in the schedule contained in the report of examination begun August 31, 1939. (For your infor- mation, sales of real estate to California Lands and Capital Co. under contract were discontinued as of Julap 1, 1938.) 7. Continue to treat real estate 3. No comment, provided "costs" are currently acquired by foreclosure defined and understood by committee. or in satisfaction of debt as Other Prefer "book value of loan" to "cost." Real Estate and carry the same at cost or appraised value, whichever is lower. Regraded Unclassified 130 8. Elimiate the amount of invest- 8. No comment. ment in stock under option on the basis of the program now in effect, the annual reduction amounting to $543,360. 9. Require continuation of the pro- 9a We still recommend the treatment gran of liquidation now in effect of large lines substantially as with regard to the commitments of suggested in the Comptroller's original Transamerica and its subsidiaries. requirements, with proper safeguarding language. 10. Eliminate, within a reasonable 10. No comment. period, any loans carried in excess of legal limits if any such exist. (It is the Bank's policy not to permit loans to exceed legal limits.) 11. Give vigorous attention to any 11. No comment. real estate holdings or real estate loans that may not conform to statutory requirements. 12. No comment. 12. Initiate steps to ascertain whether the Bank is entitled to re- cover any part of Transamerica General Corporation's reserve for fidelity losses and to recover any part thereof to which the Bank may be entitled. Regraded Unclassified 131 The foregoing response is pre- The Bank's response, to which sented as an expression of the Bank's the foregoing comments have been sincere desire to cooperate con- directed, does not cover the following structively in arriving at an under- points, which should be included: standing. It shall not be deemed 1. The Bank should take immediate or construed as admitting any state- steps through Merchants National nent or implication in the Realty Company to obtain the pledge by Committee's memo or assenting to Capital Co. of collateral equal in anything therein except as herein value to at least 25% of the amount expressed, or as admitting that there of the contracts between it and the is any legal requirement or factual Realty Company. To cover any necessity for any change suggested deficiency in additional collateral, the therein or herein. This memo is not Bank shall set up a reserve from its to be used for any other purpose or undivided profits in an equivalent by any other agency. amount. 2. Other real estate carried as such on the books of the Bank. There should be set up an additional reserve from undivided profits equivalent to 25% of the carrying value of such other real estate. Regraded Unclassified 132 THE WHITE HOUSE WASHINGTON March 4, 1940 MEMORANDUM FOR HENRY MORGENTHAU, Jr. FOR PREPARATION OF REPLY. F. D. R. Enclosure - Regraded Unclas 133 BEY PUTTMAN an. - 1 I di I € 1 $ I I I F. 1 é - surren if di all 1 0 I 1 é 1 É - a - - I 1 of I of - 1 - - - 1 di 1 I - - a MR. a MIL Mnited States Senate 1 á COMMITTEE ON FORDER NATIVE 1 1 di L É il di di di 1 di 1 1 - 1 5 1 Washington, D. c., - & - - I 5 I d I February 24, 1940. My dear Mr. President: The controversy that has been raging for over e year between the Treasury Department and A. P. Giannini relative to his banks is having its repercussions among the Italians and others of my State. The Giannini interests established the First National Bank of Nevada at Remo, Nevada, two or three years ago. This bank now has several branches throughout the State. This bank has about 35,000 stockholders, and deposits around $32,000,000. This is quite a large banking institution for a State of 100,000 population. Ciennini's stockholders and depositors have been peouliarly loyal to him. Without regard to the merits of the controversy, they sincerely believe that Gianmini is being persecuted. I of course do not believe enything of the kind. The dispute, as I understand it, involves a construction of our benking law. I believe that the law provides that in the event of a controversy over an order made to a bank the Secretary of the Treasury may direct the Comptroller to refer the controversy to the Federal Reserve Board for adjudication. Would not such reference result in the final settlement of the matter? This matter should certainly be settled because the controversy has already resulted in great loss to the stockholders of the banks and has threatened the solidity of the Bank of America National Trust and Savings Association. I know the dominating character of Giannini and the hersh language he frequently indulges in, and I don't blame Henry for being sore. I hope that you are getting a good rest, and enjoying your association with a different kind of fish. Sincerely, 1 The President, The White House. Regraded Unclassified 134 March 6, 1940 No. 4 REQUIREMENTS OF THE COMPTROLLER OF THE CURRENCY 1. As soon as possible, and in any event not later than June 30, 1940, Bank of America National Trust and Savings Association will add $30,000,000 of additional capital funds by the issuance of common or preferred stock, or both, and the Bank will, prior to April 1, 1940, apply for the approval of the Comptroller of the Currency to such increase. The Bank will endeavor to obtain a commitment from the Reconstruction Finance Corporation to purchase or lend upon preferred stock in the amount of $30,000,000 prior to April 1, 1940, and if preferred stock is to be sold, will endeavor to obtain an agreement with the Comptroller of the Currency upon the terms of the amendments to the articles of association by April 1, 1940. 2. Immediately upon obtaining the new capital the Bank shall set up an unallocated reserve of $6,900,000. 3. The Bank shall obtain additional security satisfactory to the Comptroller of the Currency to secure the contracts of California Lands, Inc. and Capital Company with the Bank, and the contracts of Capital Company with Merchants National Realty Corporation. Such additional security shall be in an amount equal in value to the difference between the unpaid purchase price upon such contracts and the value of the property thereunder, as such value appears in the schedule contained in the report of - Regraded Unclassified 135 + ination begun August 1, 1939. All of such contracts shall be eliminated from the assets of the Bank and Merchants National Realty Corporation by December 15, 1943. 40 All premiums on bonds in the Bank's investment portfolio shall be amortised out of current earnings (other than bond profits) to maturity, or to call date, if any, and amortisation previously reserved on bonds sold at book value or higher may be returned to the undivided profits account. Current bond profits shall be used to take care of current losses, and any bond profits not so used shall be passed to & reserve for losses of any character until in the opinion of the Comptroller of the Currency such reserve is adequate. However, this reserve for losses, plus the amortisation reserve, need not exceed the total premium account. 50 The Bank shall, as soon as possible, furnish to a committee composed of the Vice President in Charge of Examinations of the Federal Reserve Bank of San Francisco, or some officer of the bank designated by him, the Supervising Examiner of the Federal Deposit Insurance Corporation for the Twelfth District, and the Chief National Bank Examiner for the Twelfth Federal Reserve District, all obtainable records and information with respect to the acquisition of each banking premise criti- cised in the report of examination of August 31, 1939, including those shown on the bank's books and in its investment in Regraded Unclassified 136 - 3 Regraded Uncla Merchants National Realty Corporation, dating back to the time such premise was acquired either by the bank or any member (either bank or company) of the group presently or then comprising the Transamerica organisation. The committee shall consider the fair value of each premise at the time of such acquisition, and the special conditions which had to be net in fixing the price paid. From these considerations, the committee shall determine the amount which shall be used by the committee as the estimated cost amount of each premise to the bank. The value of each premise shall then be established at such estimated cost amount, plus the amount of any expenditures subsequent to acquisition found by the committee to have been appropriately capitalized, less the appropriate amount of depre- ciation at the depreciation rate allowed by the Bureau of Internal Revenue for each year of ownership. The unallocated reserve set up by the bank shall be reduced by the difference between the present carrying value of each such premise and the value of such premise as determined by the committee in the manner hereinabove stated. The decision of 8. majority of the members of the committee shall be binding. The remainder of such reserve, if any, may be returned to the undivided profits account. A partial release of the reserve, or a decrease in the amount of the reserve to be set up, may be made as soon as that procedure is justified, in the opinion of the comittee. 137 - 4 - 6. The aggregate amount of obligations, as defined in Section 5200, United States Revised Statutes, of Transmerica Corporation and all subsidiaries in which it owns or controls a majority interest, to the bank, will, be brought within the limitations and exceptions of Section 5200, United States Revised Statutes, for any one borrower by July 15, 1942, and thereafter the aggregate amount of such obligations will not be permitted to exceed such limita- tions and exceptions. The existing obligations of Transamerica or its subsidiaries now held by the bank will be eliminated by July 15, 1945, and no new Loans will be made to Transamerica or its subsidiaries secured by the stock of subsidiaries of Transamerica. This paragraph shall not apply to obligations of Capital Company and California Lands, Inc. arising out of real estate sales contracts, which contracts are covered in misbered paragraph (3) hereof. The bank may accept Transamerica shares as security for small loans for business purposes where the borrower demonstrates a capacity to liquidate the loan otherwise than through the sale of such shares. No loans for speculative purposes will be made on the security of such shares. 7. The bank shall eliminate the amount of investment in stock under option on the basis of the program now in effect. 138 -5- 8. The bank shall give vigorous attention to the elimination or correction of any real estate holdings or real estate loans that may not conform to statutory requirements. 9. The bank shall initiate steps to ascertain whether it is entitled to recover any part of the sums paid by it to Transamerica General Corporation in connection with fidelity losses, and if it is con- cluded the bank is entitled to recover, it shall take steps to recover the same. 10. The Board of Directors of the bank will approve the foregoing by April 1, 1940. This memorandum is submitted without prejudice to the right to require full and complete compliance with the Comptroller's criticisms and suggestions, to resort to sanctions provided by law, or. to continue to list in reports of examination assets that are subject to criticism, until such criticiams have been corrected or eliminated. Neither this memorandum nor its con- tents shall be used by the bank or anyone else on its behalf without the consent of the Comptroller of the Currency for any purpose except for its information, unle 88 and until the pro- visions hereof are accepted and complied with by the bank, For the Federal Reserve System For the Federal Deposit Insurance Corporation Ley, Circulo For the Comptroller of the Currency DwBill E.H. foling h. Regraded Unclassified 139 RE BANK OF AMERICA March 6, 1940. 2:30 p.m. (This discussion took place during the Open Market meeting but was transcribed separately for clarity of the record) Present: Mr. Bell Mr. Seymour Mrs Klotz H.M.Jr: Seymour has asked to see me. I have got him outside. I want you to take this thing over and tell Eccles there is 8. possibility of my asking the President and saying, "Now, Mr. Presi- dent, this has been a long fight and we have accomplished it and I think it would be nice if you would receive Mr. Delano and Mr. Eccles and myself and Mr. Jones, at which time we can explain conditions, before my letter goes to Mr. Jones. I would like to do it in your presence. You can ask us and we will say, 'All right, Jesse, it is up to you to do this whole thing. I think that would be swell, have a meeting there of the agencies, including Jones and maybe Frank. I could say, "Now, we have accomplished this thing. I expect this trouble and therefore I think - I never could have got it if I had had Jones in. I have accomplished what you wanted through these people all working to- gether so beautifully. In order to bridge this thing, I want to do it in your office," and it is worth the President giving us a half an hour, if necessary. Bell: Yes, because you really want his approval anyhow. H.M.Jr: Just think that over, 800. I think we ought to have a little window dressing, put on a little act in front of the President. (Mr. Seymour entered the conference) I was a little bit late but Mr. Eccles was telling me how you have done. Regraded Unclassified 140 - 2 - Seymour: Oh. Bell: He was talking about the RFC. H.M.Jr: I was just telling Dan in view of everybody being so afraid of Jones, I think the thing to do is when this is all signed and sealed and delivered, that I ask the President to receive the gentlemen who have been doing the work and that we walk over there and after all, I sign by authority of the President, plainly saying to him - and have Jones there, see, and do it in front of the President and prepare the President 80 that he can give Jones a little talk and say, "I want this to be kept secret." Seymour: I should think that ought to do it. H.M.Jr: These are the agencies that have done what is wanted. "Now, it is up to you, Jesse, to lend the money, but using this agreement as the basis. You can't change the agreement. That is the jumping off spot." Bell: Also you thought it might be well to have the SEC there. H.M.Jr: Possibly. I don't know. They might consider they are being high-pressured. Seymour: I think that ought to be done separately. H.M.Jr: I don't know. Bell: Aside from that suggestion, what I thought we might do -- H.M.Jr: On second thought, I don't think the SEC should be there. They are two separate cases. Seymour: I don't think you ought to give any recognition to the bank's position. H.M.Jr: On second thought, no, but if we do go over to the President, I ought to have on top of his Regraded Unclassified 141 - 3 - desk a piece of paper explaining what I want him to say to Jesse, see, just a summary and just have it on top of his desk 80 he can read it. Bell: You don't think he will hold it up and say, This is what I an supposed to say," do you? H.M.Jr: He never has. Don't worry. Bell: I thought we might do this: After we get this understanding this afternoon, go back to our original basis of our meetings and call in the whole group, including the SEC and say that we had gone through these negotiations now and 80 far as the Treasury and the other two bank examination agencies and the bank are concerned, we have come to an agreement on the points at issue and we are willing to give a copy of our memo on which the agreement is based to the SEC for its information and from here on it is up to them to negotiate with them. H.M.Jr: I personally am just thinking - Bell: They were in the original meetings, you know. That is all right, but I think it would be a mistake to take SEC over to see the President, because after all, we haven't been negotiating with the offices of Transamerica. We have been negotiating with the offices of the Bank of America. Is that right? Seymour: That is right, and counsel for the Bank. Bell: And they have had separate attorneys, too. H.M.Jr: I think it perfectly proper to have SEC over here and explain to them when we go to the President for this little show I don't think they ought to be there. I am throwing my own idea down. Bell: Well, you threw it out for consideration. H.M.Jr: Now, you had something in mind. 142 - 4 - Seymour: I came up because Ed and I pretty well agree that the point has been reached where there isn't any use in my staying around any more. The next steps are all inter-agency steps and involve personnel that B. simple retired Notary Public doesn't know anything about, 80 therefore it would be all right for me to go up to New York, with the understanding that I come back on call if anything came up that you should want me to come back on, 80 on that basis I wanted to come in and tell you how much I appreciated the oppor- tunity to come down and work with you on this thing and that it has been 8. most agreeable experience to have the splendid cooperation that I have had everywhere, 88- pecially from the lawyers, and I know you realize how fortunate you are in having such a wonderful legal staff. H.M.Jr: Well, my only regret 1s that I haven't had a chance to get personally acquainted, but everybody has been 80 busy. I have carefully kept myself in the background because the Gianninis have built me up into a character which is just -- Seymour: It is very hard to live up to. H.M.Jr: I felt inasmuch as they felt I was just - had this persecution complex, the best thing was to let them work with people who worked for me and work it out, 80 I very carefully kept myself in the background. I have never met them except once in 133, 80 I am sorry that I haven't had a chance to get better acquainted. Seymour: It has been my loss, but I have had a very good time. H.M.Jr: But everybody has been very enthusiastic about the work that you did. Seymour: I feel that a trial lawyer begins to taper off in his value after the days of the trial are over and I think I will get back and I will come back whenever you - Regraded Unclassified 143 - 5 - H.M.Jr: You are staying here until this 1a finished? Seymour: I have to go up to New York this afternoon, but on the definite understanding that any time you want me back, I will come back. H.M.Jr: Well, I certainly appreciate your help. Seymour: Goodbye. (Mr. Seymour left the conference) H.M.Jr: Well, the financing is done and this is done and the more I think of it, Dan, I think we had better have a little show before the President. Bell: Well, let us think about it a day or two before we - we have got to talk procedure this afternoon anyhow. This isn't going to be a signed document, you know, because of the condition they put on it in respect to the SEC. We can explain to them that we just can't go along on that. We will agree on everything else that is in our shop, but on something that is out of our shop, we have nothing to do with it. H.M.Jr: I've seen Jesse a thousand times and what he wants to do is show that he is just as 1m- portant as I am, but the thing to do - but he will do just what the President tells him to do, 80 the thing is to get it to the President what we want him to tell him. I had Jesse for lunch yesterday and he was very, very grim. Bell: Really? H.M.Jr: Oh, yes. Bell: Not over this; over many things, I suppose. H.M.Jr: He says he is tired. Bell: I can believe that. Regraded Unclassified 144 - 6 - H.M.Jr: He says he has taken a terrible beating on the Hill to get all this stuff through and he is tired, but I imagine he 1s sore because I think some day it is going to come out that he was as much behind Hanes on Associated Gas as anybody. Bell: Was he? H.M.Jr: Oh, yes. I think -- Bell: Well, I would expect that. H.M.Jr: You have always got to remember that Jesse always wanted this job and never got it and there is all this jealousy business and all that, but it is -- Klotz: It is Washington. H.M.Jr: Yes. You see, this is the first time there has been a big bank job that the negotiating was done here and not by Jesse. Bell: Of course, this involved a great many more questions than just -- H.M.Jr: This is the way it always should have been done. Bell: than just the capital stock. It has in- volved many other criticized items in the balance sheet in which Jesse is not concerned. H.M.Jr: The answer is, it looks as though we have done our job. We have got Eccles all sweetened up, and so forth. Bell: Well, I think the agencies are tickled to death with it and I think they will go along. I think we will get their initials this afternoon. E.M.Jr: Well, you have got -- Bell: I will let you know if anything develops. H.M.Jr: O. K. Regraded Unclassified 145 Jeremes hald in the Office of t Attended by: Under Secretary of the Treasury Bell Chairman Hooles of the Federal Inserve Board Governor Molico of the Federal Receive Board Chairman Growley of the 7. D. I. c. Comptreller of the Currency Delane 5. H. Foley, m., General Commel The attached draft of the requirements of the Comptroller of the Currency, entedying various changes which grow out of the dismassion of March 5. 1940 between the representatives of the Bank and the Comptroller, was submitted to the meeting. It TM stated by m. Delane that the Bank's representatives new in Washington had given approval to all of its provisions. Final approval from W. Mamini in San Francisco had not yet been obtained but Mr. Ouslding and Mr. Perrori falt that Mr. Giamini was in essential accord. The draft as submitted was signed and approved by Nears. Ball, Feley and Belano for the Treasury, by Mr. twonlay for the Federal Deposit Insurance Corporation, and by Insure. Reales and McKee for the rederal Receive. Mr. Bell stated that in diseaseing the next stop with the Secretary of the Treasury the Secretary had suggested 16 might be advisable to have a meeting with the President which would include representatives from the Federal Reserve, Federal Deposit Insurance Corporation, the from the Reconstruction Finance Corporation, with the idea of bringing Regraded Unclassified 146 the President up to date and covering do approval of the $30,000,000 addition w the Bank's capital structure. After I I the I e I s I 2 the Secretary - alternative procedure, the first shop of which would be for the Beautery to clear with the Products the program which had been ovelved w this condition in consultation with the Bank's representatives. The President would then be asked to approve 8 request for additional capital to be made w the Secretary of the treasury to the Resenstruction Finance Corporation. This would be fallowed w the Bank's application to the Reconstruction Finance Corporation ter milk espital, the Comptruller's office to endao and approved the to the articles of association. Mr. Reales stated be had diseased the natter of Mr cepital for the Bink with the Recretary of the Treasury and had been contred that the Secretary w willing to Leave to Mr. Imm the nothed and details of - this w to be handled. Mr. Belane pointed at that the Comptroller's office had 8 statebery 7'espem- sibility in the matter of mendemanto to the articles of association, ml that while every assurance had boen given to the Funk's repre- sentatives that there would be no and of arbitory conditions imposed in the projected articles, at the - time be fals that de office must have a votes in what these articles would be. 10 was generally agreed that this viewpeinh - the currect - and Regraded Unclassified 147 that as & matter of prestice Mr. Melroney of the Comptroller's staff would be included in the conversations on this subject between the representatives of the Bank and the Recenstruction Finance Corporation, and the whole matter adjusted contemporen- cously. There followed general discussion as to what action should be taken by the committee w by the Secretary of the Treasury in netifying the Securities & Rechange Commission as to the progress made to date in the negotiations between the Bank of America and the Office of the Comptroller. It was the sease of the meeting that the Bank's representatives must make their om approach to the Securities & Exchange Commission if they desired to compose their differences with that body but that 18 would be entirely proper for representatives of the Treasury to inform the Commission of the impending under- standing between the office of the Comptroller of the Currency and the Bank. PAWB March 7, 1940 Regraded Unclassified 148 March 4, 1940 1. is seen as possible, and in my enes not later then June 30, 1940, Bank of America National Trust and Savings Association will old $30,000,000 of additional capital funds by the income of - or proferred stock, or both, and the Bank will, prior to April 1, 1940, apply for the approval of the Comptroller of the Currency to such increase. The Bank will endorer to obtain & comitant from the Reconstruction Finance Corporation to purchase or land upon preferred stock is the - of $30,000,000 prior to April 1, 1940, and if preferred stock to to be sold, will endor to obtain an agreement with the Comptroller of the Currency upon the terms of the mendments to the articles of association by April 1, 1940. 2. Imediately upon obtaining the - capital the Bank shall set up an unallossted reserve of $6,900,000. 3. The Bank shall obtain additional security satisfactory to the Comptroller of the Oursency to costro the contracts of California Lands, Ins., and Capital Company with the task, and the contrasts of Capital Company with Merchants National Realty Corporation. Such additional security shall be in - mount equal in value to the difference between the unpaid purchase price upon and contrasts and the value of the property theremier, M such value appears in the schedule contained in the report of - instion began August n, 1939. All of such contracto shall be 149 climinated from the assets of the Bank and Marchants Retional Reality Corporation w Insuber 15, 1943. 4. All produce an bants in the Bank's investment partfulio shall % E s 1 ! I to naturity, # to call date, If my, and amartisation previously reserved on bonds sold at book value # higher my be returned to the undivided profits account. Ourrent bond profito shall be med to take care of currest leasue, and my bond profits net as med shall be passed to a receive for Leases of my character with is the opinion of the Comptroller n the Currency seah No ourse is Newever, this receive for leases, plus the amertimation FORM'TO not not agreed the total premium account. 50 the Bank shall, M - M pessible, funish to a consittee composed of the Visa President in Charge of Reminations of the Federal Reserve Bank of 9am Francisco, or - efficer of the Bank designated by kin, the Supervising Imminor of the Federal Deposit Insurance Corporation to the Twelfth District, and the Chief National Bank Imminer for the Twelfth Federal Recerve District, all obtainable reserds and information with respect to the sequisition of - banking predee criticised in the report of commination of August 11, 1939, including these a the Dank's beeks and in its investment in Merchants National Realty Corporation, dating back to the time mush premise w required after by the list or By under (either bank w company) Regraded 150 of the - presently or then comprising the Transamerise organization, The condition shall consider the fair value of coch premise at the time of such acquisition, and the special conditions which had to be net in fixing the price paid. From there considere- time, the coundates shall determine the - which shall be used w the condition - the octimated doet momt of soth premise to the Bank. The value of eash premise shall then be established at such estimated met momt, plus the memt of my expenditures submequent to asquisition found by the condition to have hom appropriately espitalized, less the appropriate - of depresiation at the depresiation rate allowed * the Buren of Internal Bereame for each year of concership. the mallecated receive set - w the Bank shall be reduced by the difference between the present carrying value of each each premise end the value of such promise M determined by the committee in the hereinsture stated. The decision of & majority of the members of the comittee shall be binding. the reminier of such recerve, if my, may be returned to the undivided profite assess. & partial release of the recerve, w a decrease in the - of the reserve to be set we, my be made w - as that presedure is justified, in the opinion of the comittee. 151 6. the aggregate - of obligations, 4a defined in Section smo, United States Revised Statutes, of Transamiries Corporation and all subsidiaries in which 11 - or 4 majority Interest, to the Bank, will be bronght within the limitations and emeptions of Section 5200, United States Revised Statetes, for my cas borrover by July 15, 1942, and thereafter the aggregate - of sush obligations will net be penitted to exceed much limite- tiems and emerytions. The existing obligations of Transmarios or its subsidiaries - hold w the fack will be eliminated by July 15, 1945, and no - leese will be made to Transmerion w the subsidiaries costred by the steck of subsidiaries of Transmeriss. This peragraph shall not apply to obligations of Capital Company and California Lands, Inc. arising out of real estate sales contracts, which contracts are covered is membered paragraph (3) hereef. The Bank my assept Transmeriss abares # security for mall lease to business purpose shore the - demonstrates a especity to liquidate the lean otherwise the through the sule of such shares. the Loans for speculative purposes will be más an the security of and shares. 7. The Bank shall eliminate the 1 of investment in stock under option on the basis of the propres MII is effect. Regraded Unclassified 152 Op a. The I shall give viguous attention to the elimination # currestion of my rest estate holdings or real estate lame that my not main to statehery requirements. 9. the Bank shall initiate stops to exercista whether is is entitled to reserve my part of the - paid by it to Trans- america General Corporation in consection with fidality Leases, and if 11 is concluded the Bank so entitled 10 name, # shall take stops to possive the - 10. The Board of Directors of the Bank will approve the foregating by April 20 1940. d. This is relatived without projedice to the right to require full and complete compliance with the Comptraller's critisisms and aggestions, to reserts to amotions provided w 1m, or to contime to list is reporte of expiration assets that are subject to criticism, until areah criticisms have best servected of eliminated, Neither this service sir its estable shall be used by the Bank or expens also ef the behalf withint the amount of the Comptroller of the Ourrency for my purpose - for the information, unless and will the provisions haven' are accepted and complied with by the Banks 1 Regraded Unclassified 153 MAR 7 1940 MEMORANDUM FOR THE PRESIDENT: In accordance with the request contained in your of March me 1940, 8 return herewith Senator Pittman's Letter regarding the Bank of America and a draft of reply for your signature. Copies to: airs Com. Delano Channery DWB:ce 2-6-40 AWB 9.14.7L mh Regraded Unclassified 154 MAR 7 1940 Dear Regs I have your Letter of February a, 1940, regarding the matters under discussion between the Treasury and the Bask of America. While the matter which has been unler discussion for sometime involves more then the construction of our backing laws on inticated W you, I - stvised w Heary that during the post month negotiations have book progressing entis- factorily and 10 10 hoped that - understanding can shortly be reached. It would take a long letter to give you all the details en this whole controversy - $ have adult Newry to dismon the natter with you is person constine when M visit the treasury. Reason 1 Nonorable Key Pittern, United States Smale. Capies to: Cours. Iniss Channey Arrell swD DEBice ENTL thun Regraded Unclassified 155 - Attended bys Comptrakler Under Secretary of the of the treasury Mill I H é I w 1 1 y I I á s I I B I 2 I 1 in commission with - L Me - and had been assisted a I I 1 # no I I E to the - and was the Missis world proceed to yet then take offect foot - promptly as $ could - the differences I $ I a I 4 sm alla $ á 2020 I I I I 6 i 1 ₫ I 1 I I 1 had a me opportunity to negitiate the a cottlement with the Something a - Condection, ml further stated - no 1 1 I s I $ I 2 I have 8 1 1 s I $ I I I 1 á in - for a fer caps, and expressed the hope that # would be cleared w the first of - 1 1 a s I I I and s a paragraph as the chose of the - stating so - Me coveryism that, in - the natter - classe, this Regraded Unclassified 156 paragraph would be ad thérous true the documents finally e- changed. to was given assurance that this would be done. 10 w pointed our to m. Oushing that in the mooking of February 20, 1940, the Bank presented & memorandem which included in its opening paragraph a recervation as follows: "Upon accuptance of the following as a program, and with the express understanding that the matters pending before the S.B.C. will be disposed of at the same time, the President of the Bank will recomend to its Board of Directors that the Banks. . and a concluding paragraph as follows: "The foregoing response is presented as an expression of the Bank's sincere desire to cooperate constructively in arriving at - understanding. It shall net be documed or construed as admitting usly statement or in- plication is the Committee's - or accepting to anything therein assept as hereda expressed, or as admitting that there is any legal repirement or fastual necessity for my change suggested therein - herein. This name is not to be used for any other purpose or by any other agency." and further that these reservations had boen orally introduced by Mr. Giamini and Mr. Cushing into mest of the succeeding conferences. Mr. Ball and Mr. Delano wished it understood that the Treasury could net accept any such endi- times in other words, it was the Treasury's position that negotiations with the Bank could not properly be nade contingms upon the Bank's elearing up its differences with the Securities & Mushange Commission. Regraded Unclassified 157 There wes - discussion as to the - cepttal which it w propered to add to the streeture and a to the procedure to be followed in the - of - to the articles of association. 2a this commetion - Balane asked Mr. Ouslding if be Ind any 14ea that the Bank contemplated in the matter of a new stock Leave to - the $30,000,000 of addi- tiemal capital funds. m. Cushing stated be had ne definite information but that be understand the Bank had in sind adding convertible preferred of $7,500,000 per value which would be mid w $30,000,000, the putting $22,500,000 into surplus. This convertible proferred of a per value of - would them be share for share for - of to put it mother ver, conversion would because profitable whenever the - passed a price of $50 per share. Mr. Ball and M. Balane reserved judgest M to this plan bet expressed the cydnism that this TM too may a outbask and placed too large s proportion of the - funds into surplus. they pointed out that this weld freme the total of capital and surpline at $124,000,000 Instead of $130,000,000 # proviously intended, and they expressed the hope that the Bank would not expert w this - to areas the nessesity of building - cepital and surples out of carrings to a sizim of $1,0,000,000. m. Ball stated that he understand the Secretary of the Treasury was to have today with Chairman Trank of the Regraded Unclassified 158 I I 4 I I i at that he would regist to the Secretary that as that time Mr. Frank should be informed of the progress of these - versations between the Bank's representatives and the Comptroller's office; further, that a any of the ameration attached herewith should be given to M. Frank for his information. Mr. Cushing thought this would be helpful and laft with a request for such assistance in the skc matter as we could properly atent. - March % 1940 who Regraded Unclassified 159 March 8, 1940 HM,Jr told this to Ed Foley and Bell. "I said to the President, last night, that we have come to an agreement with the Bank of America and that I thought it would be nice if the President would have Crowley, Ecoles, Bell, Delano and myself over at the time we present the recommendations and my letter to Jones, which would be in a different form because it would be a recommendation from me to the President for the President's approval instead of my signing it by direction of the President. I said I thought it would be worth fifteen minutes of his time to put on a little show. Frank had told him about the Bank of America and the President knew that the Gianninis were not going to settle until they settled with S.E.C. I told him as far as we were concerned, Trans-America was an entirely different proposal, but he left me with the felling that he had said something to Frank that he wanted this thing taken care of." Regraded Unclassified 160 RE BANK OF AMERICA March 8, 1940. (Closing Agreements were also dis- 9:30 a.m. cussed during the course of this meeting.) separately Present: Mr. Bell Mr. Sullivan Mr. Foley Mrs Klotz H.M.Jr: What is the next move on the Bank of America thing? Bell: The Bank is supposed to contact the SEC today and start negotiations. Now, they have asked us to hold up sending a letter to Jesse, but -- H.M.Jr: Who is "they"? Bell: The Bank. I think that in the meantime they have talked to Eccles and he has convinced them they shouldn't waste any time, that they should go shead with their negotiating with Jesse at the same time they negotiate with the SEC. I told Marriner that I didn't think it made a lot of difference to us, but we were prepared to hold it up for two or three days if they wanted to. If they wanted to come in the first of the week and ask us to send it over, I don't think it makes much difference to us. H.M.Jr: That is what I suggested in the first place. I would like to ask for an appointment Monday morning and have the President see this group and then have 8. letter ready and go over and make my report to the President and have the President approve the negotiating and what they have done will meet with his approval. "Now, I have written this letter which I am recommending and you may want to ask some letter which I want to sign and which the questions before you approve it." It is B. President approves. Klotz: To Jesse Jones? H.M.Jr: Yes. I think the thing to do is Monday morn- ing and not wait any longer. Regraded Unclassified 161 - 2 - Foley: Mr. Secretary, do you want to do it until the Bank indicates to you that it will go along with that program? H.M.Jr: I thought they had. Foley: No, they haven't. Bell: I don't think you need to send it right away, even though you get it signed. H.M.Jr: No, I am not going to - when I go in to the President of the United States, I want to say, "Mr. President, after two and a half years, we have come here and the bank examina- tion agencies are negotiating with the Bank of America and have come to an agreement." Bell: There is a condition on it, though. H.M.Jr: Then I won't go to the President. Foley: You see, the three agencies said that was entirely satisfactory. The Bank said they were going to hold it in abeyance until they had a chance to go to the SEC. H.M.Jr: Up to now, I have been a hundred percent, but you can get word to these people that when this thing comes to me, I won't accept any conditions and they ought to know that. I will not accept any conditions and I think you ought to tell 0. K. Cushing that. Don't this leave it so later on he can say, "Well, Mr. Morgenthau say that?" I think 0. K. Cush- is & repetition of December, '38. Why didn't will ing not accept any condition affecting another -- ought to know that today. I positively Bell: I think the thing to do is to - on the under- standing between the agencies and the Bank -- H.M.Jr: I think 0. K. Cushing ought to know that I will not accept any conditions. Bell: You are not accepting them. Well, we have them reserved our rights on that. We told Regraded Unclassified 162 - 3 - we wouldn't accept any conditions, that we couldn't accept any agreement. H.M.Jr: Are you sure? Bell: Oh, yes, every conference we have had on the thing. Isn't that right? Foley: Well, I haven't attended all the conferences, but I signed that agreement because it is unconditional, but this reservation that was attached to it last night. -- Bell: It wasn't, Ed. Foley: I know, Dan, it wasn't a part of it, but you had it tied on the outside and you said you wanted the SEC to know the whole thing. Bell: That 1s right, and I don't think it would have been fair to take it over there without that to Jerry. Jerry didn't know that. It was there for Jerry's information. I think we have made our position clear. H.M.Jr: Jerry must have known it. Bell: We have made our position clear, Mr. Secretary, in every conference that we have been in that we cannot fight the Bank's battles before the SEC and we will not accept any conditions to this agreement; every conference where it has come up. H.M.Jr: Well, Dan, just think this over. This is just a suggestion. Think it over in your own mind, if there can be any possible doubt in Mr. Cush- ing's mind. Would you restate it? Bell: Sure. H.M.Jr: Would you mind - if there could be any possible doubt, would you mind sending for Mr. Cushing and restate the position 80 that I won't find myself by any hook or crook in the position that I have to turn this thing down on account of this condition? Regraded Unclassified 163 - 4 - Bell: I said it to him only yesterday, again. He came in to thank me for the consideration we have given and the courteous treatment he had had and he said, "We are all right on the memorandum. We don't like the last statement you put on there where you reserved all your rights." "Well, "I said, "you understand our position in that," and he said, "I do, thoroughly." I said, "We don't like the condition you have attached but we have told you we couldn't agree with it and that 1s all there is to it. That is the reason we can't sign this thing." He said, "I understand fully the whole posi- tion." H.M.Jr: Well, why don't you -- Bell: He said, "I will be glad to do it again." H.M.Jr: I wish you would do it again. Why don't you do 1t this way, tell them that I am waiting to sign the letter of recommendation to the President's approval and to go over and see the President, but I have got nothing to take over to the President because I have no agree- ment. Bell: Well, I said this to him -- H.M.Jr: No, I mean - you can bring me in, that I asked you today where is the agreement and you say you had no agreement. Bell: It is an informal understanding 18 all. H.M.Jr: Well, Dan, to protect me so I don't find myself in that same position, I think 1f you and Ed would see him once more today and have a - I am asking you this morning where is the agree- ment that I can take over to the President and you say we have none and that I won't affecting SEC. If you don't mind, I wish the accept any agreement with any conditions two of you would see him today, because other- wise, there is just that possibility that they Regraded Unclassified 164 - 5 - will say, "Yes, see, it is the same thing that happened over again. We had everything ready and then Morgenthau turned it down." I don't want to find myself in that position. Bell: I don't think you will. H.M.Jr: Well, to protect me, will you and Ed see him once more today? Will you two? Bell: Yes. And I asked him yesterday, even though he had put this condition on, if he were not able to get an agreement with SEC, does that mean that the whole thing falls through with. Could we get back here together again just on the agencies and the Bank, and he said that 80 far as he is concerned, they will always come back to us. H.M.Jr: You see the thing I am worried about is, I am afraid from what you tell me that possibly Eccles or somebody, or Jones, somebody may have given him the understanding that it 18 all right. We can take care of the SEC. Now, I want to repeat once more. I have got a. blood brother agreement with Bill Douglas on this thing which I am not going to - he and I started this thing and I am going to go through with it and I am not in any way going to put any pressure on SEC to compromise on Transamerica so we can put this thing through, 80 I want that thing explained and I don't want it - anybody put - Eccles or Jones or Frank, putting pressure on me to squash the Transamerica business. It is none of my business. Foley: Jerry said just what you are saying last night. He said, "Well, you are bringing this over and you are dumping it on our lap. All the agencies have agreed and now it is up to the SEC," and was the situation I would not have approved I said, "Certainly not, and if I thought that the agreement. I am not putting any pressure on you at all. What you do is your business." Regraded Unclassified 165 - 6 - H.M.Jr: I want this thing stated, because I am afraid that these fellows may have jockeyed me into the position and that when the thing blows up they will again say,- and may have some justification to say - "Well, we understood that Morgenthau, that so and so, killed it once before,' and I think today is the day to do it, if you two people could see him. Will you? Bell: Sure. H.M.Jr: And you can - and I would say to him that I am waiting to take this over to the President and I will walk it over tomorrow, today, but not with any conditions on it. Foley: If the Bank will tell us that they will accept without reservation. H.M.Jr: Yes. Bell: Well now, of course they won't. H.M.Jr: Then there is no agreement, Dan. Bell: I am sorry they haven't made it plan all along, but I think I have said every time on this thing -- H.M.Jr: (Speaking on telephone to Colonel Watson). Hello, Pa. How is your liver this morning? Got your suspenders on? Keep them on. All right. The President saw him last night and he would like to see Arnold and Towers and myself and Collins together over what the Allied Plane Purchasing thing 18, see, this morning, if possible. What? 166 - 7 - There isn't? Well, put it up to him, will you, and if not this morning, then Monday morning, but I would like to have it this morning. Well, put it up - and then also ask him whether he wants Edison and Woodring there. Yes. Well, I -- Well, either this morning or Monday morning. Towers and Collins. Thank you. (End of telephone conversation) Well, then we just say this: You say - you kept telling me that there was to be an agreement, but you have at no time suggested to me that I should accept it with any conditions. Bell: No, certainly not. H.M.Jr: And I have at no time intimated to you that I would accept it. Bell: You have not. H.M.Jr: But I think, the more I talk and the more I am thinking hard, I think it is very important that you send for Mr. Cushing. I would like to have a stenographer present and I would like you to make our position very clear and that I am getting a little restless. Foley: I think we ought to tell them time is running against them, because we have got to take some action on this thing. We have got to take some action with respect to this Examiner's report that 1s being prepared now. Bell: Well, I think they know that the time is running the deadline. After that, you have got to decide against them and that April 15 is certainly what you are going to do. I don't agree that Regraded Unclassified 167 - 8 - you have to take any action on the March 15 dividend. Foley: I It say we do. We can mention to them that we are considering it. Bell: Well, these negotiations have been very friendly and on a nice basis and I think when you start that you get them right back into the cat and dog fight again, Ed. If you want to put them on that basis, okay, but I don't think you do. H.M.Jr: Well, it gets down to - if this thing means, Dan, - we are all vague - that they are going to hold us at arms' length until they settle Transamerica, I won't be any party to it. I won't be a party to it. Bell: You mean you don't want to hold up this thing for & few days to see what they can do? H.M.Jr: A few days? Yes, but not - but I don't want to lose whatever our schedule 1s. I don't know what the time schedule is. Bell: April 15 is the deadline. We have given them until April 1 in the agreement, but April 15 is the 90 days, or somewhere around there. Foley: We will have to have a little time before that to determine what we are going to do. Bell: You have allowed yourself 15 days. Foley: You mean from the first of April? Bell: Yes. They have got to have all these commit- ments made and approved by the Board of Directors and this understanding. The only thing we told them was that there would be a. few days allowed here for these negotiations. If it looks as though they can't get together over there -- H.M.Jr: Want me to make a little prophesy? Want me to make a little prophesy? Regraded Unclassified 168 - 9 - Bell: There have been a lot of them made in these negotiations. H.M.Jr: Well, I will make a prophesy. I will make a prophesy that they won't get anywhere with the SEC between now and the 15th of April. Foley: Check. Bell: That may be. H.M.Jr: And we are just being kidded. I mean, I know that somebody talked to the President yester- day, but from the way he talked to me last night - now, when this thing blows up, by God, I'm not going to be the goat again and you had better protect us today. Bell: I think we have. I think in this memorandum we have got our reservations reserving all our rights, which is drafted by the lawyers, and I think it is airtight. H.M.Jr: Well, Dan, after this talk this morning, please send for 0. K. Cushing. Bell: Glad to. H.M.Jr: And state the position and make it perfectly plain that I am waiting for an agreement, an uncondi lonal agreement, and anything other than an unconditional agreement is useless. Bell: Now, Jesse, of course, refuses to go ahead on any basis until he gets a letter from us. H.M.Jr: That is all right. Bell: Do you want him to not negotiate for this Articles of Association on an informal basis, allowing the Comptroller and people to look at it at the same time? H.M.Jr: I don't understand it. Bell: You see, after he gets your letter he has got to draft -- Regraded Unclassified 169 - 10 - Foley: That will be all right, if he will do it. Bell: He has got to draft Articles of Association which have to be approved by the Comptroller. H.M.Jr: That would be a time saver, wouldn't it? Bell: I should think so, but you see Jesse on the other hand says, "I won't negotiate with these people until I get a letter from the Treasury. Foley: And we won't send the letter until the Bank tells us the program is accepted. Bell: So we are at a standstill. Foley: I don't think under any condition you ought to send that letter, Mr. Secretary, until they tell you they are going to accept the program and 1f you do, then you have got the letter over there and they can break off the negotia- tions and say that they can't get together with the SEC and this isn't binding on them and then we are out on a limb, because we recommended to the RFC that that new capital be put in there and then the thing breaks down. Bell: Providing all these things are accepted. Foley: And they say that we have agreed that to the reservation that they have made that they settle with the SEC. I feel that way. I know -- Bell: I feel there is a chance for settlement, if we want to. H.M.Jr: I am glad I saw the President last night, be- cause lots of things that I don't know - I have got a sixth sense and I didn't even know what you told me now, that Eccles saw the President and that is why the President sent for Frank. Foley: Well, Mr. Secretary, I don't know that. home After we saw Frank I put that together going in the car last night. Regraded Unclassified 170 - 11 - H.M.Jr: Well, after I - after last night I got dis- turbed and I can see what is going on and I think we ought to put it right on the line this morning with Cushing. Right on the line. Bell: I know that Jones saw the President. Whether about this or not, I don't know, but he saw the President yesterday morning. H.M.Jr: Dan, you will do what I have suggested, won't you? Bell: Sure, I will be glad to. H.M.Jr: Let me just say this. I think I am going to call up Frank and ask him to come over here and I think I am going to restate my position to him on this thing (Bank of America). Foley: Well, I don't think it is necessary, but I think it might be a good precaution, just so that you will -- H.M.Jr: Well, I just can't afford to get in another Associated Gas thing. Klotz: Neither can we. Bell: You would have to go away this time. Klotz: No, I would take gas this time before we got started. (Telephone conversation with Jerome Frank) 171 March 8, 1940. 10:00 e.m. Jerome Frank: Yes sir. H.M.Jr: Good morning, Jerome. F: Good morning. H.M.Jr: Jerome? Just 80 there can't be any possible scintilla of misunderstanding between SEC and the Treasury. I wonder if you'd, on this Bank of America case, I wonder if you would mind coming over this morning and getting it directly from the horse's mouth, meaning me. F: Well can I - I can't this morning, because I've got a public hearing. Can I call you after I'm through? H.M.Jr: Well I tell you, have you got three minutes now? F: Yes. H.M.Jr: What? F: Yes. H.M.Jr: Let me take, Just let me take a minute now. F: Yes. H.M.Jr: Save time. I just want you to know that as Secretary of the Treasury I'm not going to be part of any agree- ment with the Bank of America, that has any conditions on it. F: Yes. H.M.Jr: See? F: Yes. H.M.Jr: And I am not going to sign any letter to Mr. Jones asking for any money 26 long as there are any condi- tions. F: Yes, H.M.Jr: By conditions, I mean the condition which they're talking about. F: Yes, I understand. Regraded Unclassified 172 2 H.M.Jr: Settlement, with you people. F: Yes, I understand. H.M.Jr: And Just 8.6 long as they make conditions I consider we have no agreement. F: Aye, sir. H.M.Jr: And 80 that there can be no misunderstanding, Bell and Foley are seeing Cushing this morning. F: Yes. H.M.Jr: And stating their position. F: Oh that's fine, that's a tremendous relief. H.M.Jr: And also letting them know that the time - the time is running against them. F: Yes. H.M.Jr: Were you under any misapprehension that there might, we might be, how should I say, considering any conditions? F: Well Ed told me, made it very plain, he showed me a little piece of paper that had some language about conditions and Ed made it very plain that you, your agreement had nothing to do with any such conditions. H.M.Jr: That's right. And I - so that we don't have a repetition of December '38 Bell and Foley are going to see Cushing today and tell him. F: Yes. H.M.Jr: That we don't consider there 18 any agreement as long as there are any conditions attached. F: Thank you very much for telling me. H.M.Jr: And I want you to get that. F: Thank you. H.M.Jr: Goodbye. 173 - 12 - H.M.Jr: Well, that clears that up and then if you will do the same thing with Cushing, then I will feel happy. Sullivan: Excuse me. H.M.Jr: Go shead. Sullivan: Had you finished? H.M.Jr: Yes, go ahead, 174 Regraded Unclassified CONFERENCE IN UNDERSBORNTART'S OFFICE March s, 1940 - 2,45 P.M. PRESENT: D, V. Bell, 0. E. Cushing and B. N. Foley, Jr. - - - MR. BELL. Mr. Cushing, we asked you to come down 50 we could all understand what we had worked out on the case. MR. FOLHY, We went over and SEX Mr. Frank last night, Mr. Bell and I, and gave him the progres which had been worked out by the three agencies. We teld him the program was satisfactory to the three agencies. Ye told him also that - understood no action had been taken by the bank insefar as the agreement was concerned. To understood that se far as the people representing the bank were o concerned, they had no further questions or suggestions in respect of 1t, but it had not been approved by the bank. To told Mr. Frank that insofer as we were concerned we were not in any way suggesting to his that a settlement of the difficulties between Transamerica and s. 3. c. be influenced by this program. Insofer as werwere concerned this progres is what the bank had to do in order to adjust its difficulties with the Comptrollar and the Treasury Department. the approval of the bank to the progres, insefar as the Treasury is emeerned, would have to be an unqualified approval. It could not be conditioned upon the outcome of the differences with s. 1. C. The thing W want you to understand is this - there is no connection between the two agencies; that at the present time we are doing nothings W will 175 - 2 - give the bank & reasonable time to decide what it wants to do in respect of that program, Bewever, if at the meeting of the Board of Directors next Wednesday, I believe the 12th - Tuesday or Wednesday - this program 10 approved subject to a satisfactory adjustment of the differences with the S. B. 0. insofer as we are concerned that will not be satisfactory. Before the seeting when this is submitted to the Board we want to be absolutely sure that you understand our position and that our position is presented to your Board of Directors. The progres should not be put up to your Board so that the Board would get come idea that the program might be satisfactory to us provided arrengements could be made satisfactory to Transamerios with 8. 1. c. MR. CUSHING, I think you referred in the early part of your state- sent to an agreement with reference - B. FOLEY, Program MR, CUSHING, I will transmit this statement to the bank immediately sother they will know what you have said, I would like to ask this, Accuring that the Board of Directors did adjours to a date later is the month further to ocasider the matter, would there be any objection to that? MR. FOLEY: The are willing, as I said, to allow the bank & reasonable opportunity to usin up its mind. the bank must realise that time is running against st, that there 10 a report in process of preparetion w Exeminer Dates that will require the attention of Regraded Unclassified 176 the Comptroller when it has been subsitted to the Comptraller. If at that time there 10n't something from the bank in the will of an unquallified approval of this program, the Comptreller will be free to take such action as the 1aw permits. MR. CUSHING: And what that action will be, do you care to indicate to me now? MR. FOLEY'S no, 19 are not in position to indicate that to you now, MR, CUSHING: It is understood in our discussion here - we took the position from the first that adjustments were involved. So far as n were concerned any proposition or settlemmt which we arrived at would involve 8. B. c. In other words we made no consiteent to accept the program without IR, BELL. I think we usde our position clear that we could not be & party to the condition you attached, MR, CUSHING: I think 10 presented that clearly on both sides. MR. FOLKY, I think when you approve this propres you should do so with the understanding that the program is a the four corners of that abset of paper and there were no other conditions that were incorporated in the program, MR. CUSHING, Except 12 will know w everybody here that it we the benk's position that actilement with So B. Co would be necessary in connection with settlement with the Comptroller. MR. POLEY: We look 00 that as being the bank's affair. I visi our position to be made perfectly clear, that so for M the Comptroller Regraded Unclassified 177 - 4 - and the Treasury are conserned this is a progres that must be approved by the Blok w. thout reservation and 1t cannet be made conditioned upon settlement of matters with other agencies. MR. CUSHING, I will transmit that statement to the bank, MR. BELL, We don't have much control over the S. 8. c. MR. FOLEY, It in't a question of control, I think it 10 & question of proper relationship between departments and agencies of the Government. That 1e an S. B. 0. matter and not a Treasury matter and your relationship with s. 1. c. must be independent of your relationship with the Treasury. MR, CUSHING, That is the Comptroller's and the Treasury's position. If you will give as & copy of this statement - it is only fair that I should transmit to the Bank emetly what occurred here. I think you will agree with - that is fair. Do you want to take that under consideration? MR, FOLEY, Yes. MR, CUSHING, I wouldn't want to take a chance 00 carrying it in w income MR, FOLSY, It 10 a simple statement. MR. CUSHING,- What reason is there that I shouldn't have & copy? MR. FOLEY. I should like to talk that over with Mr. Boll. MR. CUSHING, To have discussed this and made a record of what your position is and to keep 11 in your records without giving no 4 Regraded Unclassified 178 - 5 - copy desen't - to be proceeding along the lines # have been presseding along up to this time, MR. BELL, It would have to be written up, I could give you a ring at your betel. MR. CUSHING: All right, I will wait to hear free you before I talk to w people, - - Original to On Delaws ofies to: dar Cushing ( Sut by In toly by messanger) am. Zoley Cdm. Sherboudy Conise Characey an Bell Regraded Unclassified 179 FEDERAL RESERVE BANK OF SAN FRANCISCO MARCH 11, 1940 Mr. Preston Delano, Comptroller of the Currency, Washington, D.C. Dear Mr. Delano: There is enclosed a copy of a letter written today to Governor McKee, informing him of the steps which have been taken to carry out the provisions of Paragraph 5 of the "Requirements of the Comptroller of the Currency" submitted March 6, 1940, to the Bank of America N.T.& S.A. With kind regards to you and your assistants with whom I had so many pleasant associations on the occasion of By recent stay in Washington, Yours very truly, Ira Clark /8/ First Vice President Regraded Unclassified 180 FEDERAL RESERVE BANK OF SAN FRANCISCO MARCH 11, 1940 Mr. John K. McKee, Board of Governors of the Federal Reserve System, Washington, D.C. Dear Governor McKee: This is to inform you of the steps which have been taken in effecting arrangements to determine the value of the banking premises of the Bank of America N. T. & 8. A. criticised in the August 31, 1939, report of examination. On Monday, March 11, a meeting to discuss ways and means of undertaking the task was held with Mr. Irwin D. Wright, Chief National Bank Examiner of the Twelfth Federal Reserve District, Mr. W. P. Funsten, Supervising Examiner of the Twelfth District, Federal Deposit Insurance Corporation, and Mr. R. B. West, Vice President of the Federal Reserve Bank of San Francisco. The last named was designated by me to serve on the committee of three in accordance with Paragraph 5 of the "Requirements of the Comptroller of the Currency" dated March 6, 1940. Vice President Russell Smith of the Bank of America N. T. & S.A. has informed me that & considerable amount of infor- mation already has been compiled for the guidance of the committee. As soon as the Comptroller of the Currency and the Chairman of the Federal Deposit Insurance Corportion instruct their I espective representatives, the committee is ready to proceed with its duties. Chief Examiner Wright and Vice President West now are engaged in collecting information which is available to them independently of the records of the Bank of America N.T. & S.A. A copy of this letter has been sent to Mr. Delano, and to Mr. Crowley. Yours very truly, Ira Clark /8/ First Vice President. Regraded Unclassified 181 March 13, 1940 12:45 A.M. Mr. Delane's telephone conversation with Mr. L. M. Giannini tr. Delano: This is Delano, Mario, and TO have given considerable thought to the matter you discussed with me last evening over the telephone and we feel here that you ought to carefully con- sider the advisability of withholding a public statement until such time as you have obtained your commitment from the RFC and cleared with the RFC and the Comptroller's Office, at least a rough outline of the amendments to the articles of association. Now WD do not anticipate any difficulties, you understand, on either of those two points, but, as a matter of precedent, the Comptroller's Office has never advised a bank to make public any details con- cerning these changes in its capitalization until this matter of a commitment and the necessary amendments to the articles of association have been discussed and essential agreement reached. No don't like to depart from that Regraded Unclassified 182 - 2 - precedent, Mario, you understand, or course, we understand the position you are in and we want to be of assistance rather than a drag in the matter but - do feel you might be put in a false position if there was publicity before these details have been settled. Mr. Gianninis You can't give us a clearance now? The could say it is subject to the contingencies mentioned in the memorandum itself because in there it specifies that the Bank will endeaver to work out satisfactory articles and to get the approval of the Comptroller and & commitment. Mr. Delano: That's true, but I - putting up to you the advisability of doing that and making such & contingent statement prior to having the other matters cleared. Don't you think - can all get busy on these other matters and get them cleared and have that firs behind you before you make that statement. Don't you think you would be in a stronger position? 183 - 3 - Mr. Giannimi: Well, 4. P. thinks that if the statement is to be made, the logical time to make it is right after the meeting. They expect something and if you give it to them now, they've got it, and if you put it off for a few days they will begin to feel there was nothing done, nothing required. If TWO put it off for four or five days it just comes as an un- expected something. If it cases out now it would be expected. Mr. Delenos May I suggest this? Mr. Cushing, as you know, has talked to us concerning this publicity phase, and you know it is difficult to talk about it 3000 miles over the telephone. I en wondering if we could not have Mr. Cushing come in, and, if possible, give us a draft of what you propose to say. Mr. Giannini: Well, let no do this first. Let me talk to the committee. I haven't net with the comittee, and it will take 3/4 of an hour to get up to San Francisco. Let no meet with them and if the committee favors the proposal we will prepare a form of release and then give it to you. It will only be four or five lines. 184 - 4 - Xr. Delanos I understand you want to publish the requirements verbatim and that you will just introduce them with 8. statement. Mr. Giannimis The will probably say something like this After several weeks of discussion the differences between the Comptroller's Office and the Bank have been composed along the following lines as expressed in the following list of requirements of the Comptroller. The Board of Directors has sasapted the program in principle and will proceed to work out the details as expressed in the memorandum. Mr. Delanos What you propose to do now is to hold the meeting and see if your comittee is willing to put this before the Bank's directorate right away. Mr. Giannimis Yes. Mr. Delanos Then if you decide to & along on this basis will you give me another ring? Mr. Gianninis I will telephone you again. In any event I will not release anything without telling you about it. 185 - 5 - If. Delanos Well, that's fine. I understand you will call no. How, about this Cushing matter: the Gianninis I think that would confuse the matter. They are not up on what TO are doing here, and I don't want them to be disoussing it until the comittee clears it. fr. Delanos You won't publish anything without further clearance from me. All right, I will await your further call. -000= «000» 186 RE BANK OF AMERICA March 13, 1940. (General discussion on pending 2:30 p.m. matters occurred during this meeting and was transcribed separately) Present: Mr. Bell Mr. Sullivan Mr. Foley Mrs Klotz H.M.Jr: Dan, at your service. Bell: Well, last night at 12:00 o'clock Mario Giannini telephoned Delano. H.M.Jr: At 12:00 o'clock? Bell: 12:00 o'clock last night, saying that he had -- Foley: It is three hours earlier on the West Coast. Bell: had discussed all day with his Board of Directors this memorandum of agreement and finally they had appointed 8. committee of directors, about seven or eight, to have & meeting today with their lawyers to determine what effect the acceptance by the Bank of the terms in this memorandum would have on their case before the SEC and they came to the con- clusion that the acceptance of it would not in any way prejudice their case and he thought he could get the approval of the Board this evening on the whole memorandum. Then he asked the ques- tion, if that turns out the way he hopes it will, would we object to the publicity of that memo- randum, saying that he would like to just say that they have had the conferences with the people in Washington on the matters in controversy during the past year or 60 and these are the results of the conferences held during the past six weeks and the Bank is going ahead and carry out this program. Delano said that he couldn't very well answer that at 12:00 c'clock at night and he would like to think about it and 80 would the people in the Treasury. So he called me this morning at home and I told him to get the committee together at 10:00 o'clock and I thought that we would catch you on the way back from the Capitol and we would tell you about it at the time we were discussing it. Regraded Unclassified 187 - 2 - Well, we went over it and thought it was rather encouraging to get this news and that we felt that we ought to tell them that there is no objection to the publication of the memorandum, but we certainly didn't want to have anything published that would have to be answered from Washington. In other words, the same thing we told them when they were here week before last. By the way, I should have said that Delano promised to call him back before 1:00 o'clock, our time, because the meeting was set for 10:00 o'clock their time. It would be 1:00 o'clock here, So that was the reason we had to have the meeting this morning and get the information. H.M.Jr: And you phoned them? Bell: Yes, we phoned them about it at a quarter of 1:00. Then when Ed came back I talked to him and he thought we ought to tell them that we could not agree to the publication of the memorandum unless we saw what they were going to say in connection with this publication, but there is some feeling on the part of the committee that we ought to - should be very careful as to what we do about what they say or what we tell them they can say. We ought to put them on their honor and say that, "We don't want to have to answer anything from Washington that you say in San Francisco," but anyway, I told Delano that I thought he ought to call Mario and tell him that it was a little un- usual for them to want to publish this memorandum before they have the whole agreement, the articles of association and their commitment from RFC, and that they have never in the past given any Bank advice other than to hold off on their publicity before they have the strings tied up. He said, "Well, I think that is good -- " He told them that and he said, "I think that is good advice." He said, "I am on the horns of a dilemma out here --" H.M.Jr: Who was that? Bell: Mario. He said, "We have got this meeting going on and of course it is publicly known and all the 188 - 3 - stockholders know it and they are all anxious," and he said, "There is some feeling that some- thing ought to be said after this meeting is over." But he said, "Anyway," he said - and then Delano said that he wanted to see what he was going to say in connection with the publicity and he said, "Well, I will tell you two things. One is," " he said, "I won't do anything until I call you back." H.M.Jr: Who is this? Bell: Mario said this to Delano. He said, "We will go into this meeting at 10:00 o'clock," 10:00 o'clock their time, "and discuss it," and he said, "There won't be anything done until I talk to you further," and he said, "You can see anything that we say publicly,' and that 1s the way it was left at 10:00 o'clock. H.M.Jr: Well, there is one thing that strikes me right in the face. First is this, and that is, if I were Jesse Jones, if I were in his shoes, and this was done without asking him first, I would feel that all of the agencies were putting pressure on him, which wasn't fair. Bell: Well, that was discussed this morning, too. H.M.Jr: I mean, if I was Jesse, I would be good and sore. Bell: We raised this question in our meeting this morn- ing and felt that that was & point that we would have to clear up before they could go ahead and publish this, but everybody feels that they have got some commitment from Jesse. H.M.Jr: Well, I know, but -- Bell: But I think there is a feeling that that should be cleared up. H.M.Jr: If I had to sign this thing all alone, I would ment with Jones and had the stock and everything simply say that until they had made this commit- settled, they should wait. Bell: Well, he has -- Regraded Unclassified 189 H.M.Jr: If I was running this thing alone, I would simply say, "Now, gentlemen, we have been at this thing for two and a half years and if there is any prospect of it being cleaned up, just 88 soon as you have got the money and everything else, that is the time. Now, if you people want to say or want us to say that we are making progress with the management, we are willing to say that. We have never said anything before. Or you can say it." But as to what 1s in that agreement, I would say no. That is the way I feel about it. I have got & committee set up to handle it, but I certainly think no matter what you do, Jesse Jones should be called up. Bell: There was B. feeling this morning that he should be kept advised. H.M.Jr: Up to now, I can say to Jesse or anybody else, "Well, Jesse, the Bank examining agencies were doing the conferring and the dealing and you don't belong in this, and I can tell him that and tell him it was none of his business and he should keep out of it, but once it gets to the question of lending the money for preferred stock, that is his business. Bell: That is right. H.M.Jr: And that is mentioned in the publicity, so I think he ought to acquiesce. Bell: Well, I think there was a feeling that he should be kept advised and he should know about this. H.M.Jr: Personally, I am just telling you about this. You can't have more than one person or more than one group handling this thing. I would rather see no publicity than that. Bell: Well, we are supposed to get another telephone call this evening after this meeting. H.M.Jr: What do you think, Ed? Foley: that Jesse won't take any position until we write I agree. Dan raises the question about Jesse Jones, him a letter and I still feel very strongly and Regraded Unclassified 190 - 5 - I told this to Dan that we should not write any letter to the RFC until we have an unqualified approval of the program from the Bank and I don't think Dan agrees with me on that. Bell: No, I can't see -- Foley: My instincts tell me that is the only wise, conservative thing to do. Bell: I don't think it makes much difference at this stage of the negotiations, but I can't see much harm in putting this thing up to Jesse, based on this memorandum as and when the Bank agrees to it. H.M.Jr: But nothing in writing from me. I won't write any letter to Jesse until the Bank agrees. Bell: That is a decision you have to make and I told him you wouldn't make that decision until you have to cross the bridge, because there might be circums tances -- H.M.Jr: No, because this letter is going to be different. It is going to be one of recomendation from me to the President, with the President writing approval across the bottom of it and when I get - I have just reviewed this thing and I am afraid that I can't be argued out of this. My position is this: When the Bank gives us an unqualified approval of this memorandum, then I want the people who wrote the memorandum to accompany me to the President, explain the memorandum to the President, and at that time I will present a letter addressed to the President, I mean addressed to Jesse Jones, with my signature, for the Presi- dent to countersign, but I am not going to cross the street until I can say, "Mr. President, the Board of Directors of the Bank of America have approved this." Bell: Well, I think it is unfortunate that we can't go on with these informal negotiations with Jones. Now, of course, it is unfortunate that Jones has taken the attitude he has, but this whole thing seems to me to be cleaned up and an agreement all ready to sign, and it would take but a. few hours to finish it, but because Regraded Unclassified 191 - 6 - of his attitude now, we are stymied. H.M.Jr: No we are not. You asked me, ding to the air- port, whether they could be getting ready in- corporation papers, et cetera, and I said yes. Bell: It is all right from your standpoint, but it isn't all right from his standpoint. You have never been the stumbling block in this thing. H.M.Jr: Wait a minute, just so we understand each other. The time you and I and Ed rode to the airport Friday, from that time I haven't discussed this with anybody, so my position isn't a bit dif- ferent than it was Friday afternoon after Cabinet and I haven't discussed it with Ed or anybody and I said at that time I wouldn't do it. I am not saying anything new. I haven't discussed it with anybody. I am just where I was Friday afternoon. Bell: I appreciate that. H.M.Jr: Have you talked to Jones since then? Bell: No. Jones hasn't called me since the time I told you about it. H.M.Jr: Do you want to make any contribution? Sullivan: No, sir, I don't think I know enough about it. H.M.Jr: I want you to know about it. Bell: Well, there is nothing for us to do at the present moment until we hear from Giannini, then. H.M.Jr: There is only one thing I might suggest. Either you or Delano call up Jones and say what is going on and we want to give him the courtesy of letting him know. Now, would he go along on the publicity, let this thing be released. Now that is my only suggestion. Foley: Has he seen a copy of the program, Dani Bell: Well, not from us. At one time during the ne- gotiations, about the middle of them, I had lunch 192 - 7 - with him and he pulled a copy of the program out of his pocket. Some representative of the Bank apparently gave it to him. He didn't get it f us. H.M.Jr: You were fearful and had reason for being fearful, when I asked you to have that meeting with 0. K. Cushing with a stenographer present, that that might upset the apple cart, but evi- dently it didn't. Bell: No, I was only fearful of the stenographer, but I don't think it has made much difference. H.M.Jr: Well, I think either you or Delano could tell Jones what has happened and ask him about the publicity and how he feels about it. Otherwise, I have no suggestions, but I think he ought to be told that. Foley: Don't you think, Dan, that in view of what developed at the meeting of the Board yesterday, that conversation we had with Cushing didn't do any harm and it might have done some good? Bell: No, I don't think it has done any harm. Foley: And it might have resulted in the Board deciding that they couldn't equivocate and that they had to face this thing as a separate issue and either accept or reject the program, independently of what Transamerica and SEC work out. H.M.Jr: That is the way it looks. It looks as though they saw that we weren't bluffing and that they had to fish or cut bait and SEC was a separate matter. That is the way it looks. Bell: I think they feel that they are not going to settle their problems at the SEC. Foley: I thought that all along. Bell: And John McKee tells me this morning -- H.M.Jr: Well, does that cover the thing? Is that all right, Dan? Bell: Yes, sir. Regraded Unclassified COPI 193 MARCH 14, 1940 L. M. GIANNINI, PRESIDENT, BANK OF AMERICA NT&SA, SAN FRANCISCO CALIFORNIA. YOUR WIRE DATED MARCH THIRTEEN NINETEEN FORTY RECEIVED STOP THERE IS NO OBJECTION TO STATEMENT AS OUTLINED THEREIN STOP UPON RECEIPT OF FORMAL APPROVAL OF PROGRAM ON THE PART OF YOUR BOARD OF DIRECTORS THE TREASURY WILL INITIATE STEPS WITH THE RECONSTRUCTION FINANCE CORPORATION LOOKING TOWARD A COMMITMENT FOR ADDITIONAL CAPITAL AS CONTEMPLATED BY THE PROGRAM. PRESTON DELANO COMPTROLLER Regraded Unclassified 194 TREASURY DEPARTMENT TELEGRAPH OFFICE lw W 5 M 225 NT 1940 MAR 14 AM 846 San Francisco California March 13 1940 HON PRESTON DELANO COMPTROLLER OF THE CURRENCY PURSUANT TO THE UNDERSTANDING BETWEEN MR CUSHING OUR COUNSEL AND YOUR OFFICE THAT NO PUBLICITY WOULD BE RELEASED BY EITHER SIDE WITHOUT FIRST SUBMITTING IT TO THE OTHER I WISH TO ADVISE YOU THAT WE HAVE CALLED AN ADJOURNED MEETING OF OUR BOARD OF DIRECTORS FOR NINE THIRTY TOMORROW MORNING. AT THAT MEETING WE PROPOSE TO SUGGEST THAT A PRESS RELEASE BE AUTHORIZED AFTER APPROVAL BY THE BOARD OF THE PROGRAM SUBMITTED TO US AS BEING QUOTE REQUIREMENTS OF THE COMPTROLLER OF THE CURRENCY UNQUOTE. THE RELEASE WILL BE IN THE FORM OF A STATEMENT BY ME AS FOLLOWS QUOTE IN LINE WITH OUR POLICY TO TAKE THE PUBLIC INTO OUR CONFIDENCE I AM PLEASED TO ANNOUNCE THAT AFTER SEVERAL WSEKS OF DISCUSSION THE DIFFERENCES BETWEEN THE COMPTROLLER'S OFFICE AND THE BANK HAVE BEEN COMPOSED ALONG THE LINES AS EXPRESSED IN THE ATTACHED LIST OF REQUIREMENTS OF THE COMPTROLLER. THE BOARD OF DIRECTORS ON RECOMENDATION OF ITS SPECIAL COMMITTEE HAS ACCEPTED THIS PROGRAM AND WILL DO ITS PART TO WORK OUT THE DETAILS AS OUTLINED THEREIN UNQUOTE. FOLLOWING THIS INTRODUCTORY PARAGRAPH WE PROPOSE TO INSERT IN FULL THE QUOTE REQUIREMENTS OF THE COMPTROLLER OF THE CURRENCY UNQUOTE WITH THE EXCEPTION OF THE CAVEAT. WILL YOU PLEASE CONSIDER THIS AND LET ME HAVE THE BENEFIT OF YOUR OPINION REFORE THE BOARD MEETING IF YOU CAN. REGARDS. L M GIANNINI PRESIDENT BANK OF AMERICANT&SA 738 A Regraded Unclassified 195 March 6, 1940 No. 4 REQUIREMENTS OF THE COMPTROLLER OF THE CURRENCY 1. As soon as possible, and in any event not later than June 30, 1940, Bank of America, National Trust & Savings Association will add $30,000,000 of additional capital funds by the issuance of common or preferred stock, or both, and the Bank will, prior to April 1, 1940, apply for the approval of the Comptroller of the Currency to such increase. The Bank will endeavor to obtain & commitment from the Reconstruction Finance Corporation to purchase or lend upon preferred stock in the amount of $30,000,000 prior to April 1, 1940, and if preferred stook is to be sold, will endeavor to obtain an agreement with the Comptroller of the Currency upon the terms of the amendments to the articles of association by April 1, 1940. 2. Immediately upon obtaining the new capital the Bank shall set up an unallooated reserve of $6,900,000. 3. The Bank shall obtain additional security satisfactory to the Comptroller of the Currency to secure the contracts of California Lands, Ino. and Capital Company with the Bank, and the contracts of Capital Company with Merchants National Realty Corporation. Such additional security shall be in an amount equal in value to the difference between the unpaid purchase price upon such contracts and the value of the property thereunder, as such value appears in the schedule contained in the report of exam- ination begun August 31, 1939. All of such contracts shall be 196 2 . eliminated from the assets of the Bank and Merchants National Realty Corporation by December 15, 1943. 4. All premiums on bonds in the Bank's investment portfolio shall be emortized out of surrent earnings (other than bond profits) to maturity, or to call date, if any, and amortisation previously reserved on bonds sold at book lue or higher may be returned to the undivided profits account. Current bond profits shall be used to take care of current losses, and any bond profits not 80 used shall be passed to a reserve for losses of any character until in the opinion of the Comptroller of the Currency such reserve is adequate. However, this reserve for losses, plus the amortiza- tion reserve need not exceed the total premium account. 5. The Bank shall, as soon as possible, furnish to a committee composed of the Vice President in Charge of Examinations of the Federal Reserve Bank of San Francisco, or some officer of the Bank designated by him, the Supervising Examiner of the Federal Deposit Insurance Corporation for the Twelfth District, and the Chief National Bank Examiner for the Twelfth Federal Reserve District, all obtainable records and information with respect to the acquisition of each banking premise oriticised in the report of examination of August 31, 1939, including those shown on the Bank's books and in its investment in Merchants National Realty Corporation, dating back to the time such premise was acquired either by the Bank or any member (either bank or company) of the group presently or then comprising the Transamerica organization. Regraded Unclassified 197 3 The committee shall consider the fair value of each premise at the time of such acquisition, and the special conditions which had to be net in fixing the price paid. From these considerations, the committee shall determine the mount which shall be used by the committee as the estimated cost amount of each premise to the Bank. The value of each premise shall then be established at such estimated cost amount, plus the amount of any expenditures sub- sequent to acquisition found by the committee to have been appro- priately capitalized, less the appropriate amount of depreciation at the depreciation rate allowed by the Bureau of Internal Revenue for each year of ownership. The unallocated reserve set up by the Bank shall be reduced by the difference between the present carrying value of each such premise and the value of such premise as determined by the committee in the manner hereinabove stated. The decision of a majority of the members of the committee shall be binding. The remainder of such reserve, if any, may be returned to the undivided profits account. A partial release of the reserve, or a decrease in the amount of the reserve to be set up, may be made as soon as that procedure is justified, in the opinion of the committee. 6. The aggregate amount of obligations, as defined in Section 5200 United States Revised Statutes, of Transamerica Corporation and all subsidiaries in which it owne or controls a majority interest, to the Bank, will be brought within the limitations and exceptions 198 -4- - of Section 5200, United States Revised Statutes, for any one borrower by July 15, 1942, and thereafter the aggregate amount of such obligations will not be permitted to exceed such limitations and exceptions. The existing obligations of Transamerica or its subsidiaries now held by the Bank will be eliminated by July 15, 1945, and no new loans will be made to Transmerioa or its subsidiaries secured by the stook of subsidiaries of Transamerica. This paragraph shall not apply to obligations of Capital Company and California Lands, Ino. arising out of real estate sales contracts, which contracts are covered in numbered paragraph (3) hereof. The Bank may accept Transamerica shares as security for mall loans for business purposes where the borrower demonstrates a capacity to liquidate the loan otherwise than through the sale of such shares. No loans for speculative purposes will be made on the security of such shares. 7. The Bank shall eliminate the amount of investment in stock under option on the basis of the program now in effect. 8. The Bank shall give vigorous attention to the elimination or correo- tion of any real estate holdings or real estate loans that may not conform to statutory requirements. 9. The Bank shall initiate steps to ascertain whether it is entitled to recover any part of the sums paid by it to Transamerica General 199 - 5 - Corporation in connection with fidelity losses, and if it is con- cluded the Bank is entitled to recover, it shall take steps to recover the same. 10. The Board of Directors of the Bank will approve the foregoing by April 1, 1940. This memorandum is submitted without prejudice to the right to require full and complete compliance with the Comptroller's criticisms and suggestions, to resort to sanotions provided by law, or to continue to list in reports of examination assets that are subject to oriticism until such oriticisms have been corrected or eliminated, Neither this memorandum nor its contents shall be used by the Bank or anyone else on its behalf without the consent of the Comptroller of the Currency for any purpose except for its information, unless and until the provisions hereof are accepted and complied with by the Bank. For the Federal Reserve System For the Federal Deposit Insurance Corporation For the Comptroller of the Currency Regraded Unclassified 200 RE BANK OF AMERICA March 14, 1940. 10:10 a.m. Present: Mr. Bell Mr. Foley Mr. Delano Mrs Klotz Mr. Schwarz H.M.Jr: Professor Bell? Bell: Well, as I told you yesterday evening, Giannini had called and said that he was having G. meeting of this special committee and that they hoped to conclude last night whatever their recom- mendation would be and they also hoped that they could give out some publicity at the end of the board meeting, which was just adjourned until this special committee could have their meeting and get their recommendation. He called Delano late last night and said that he was sending a wire this morning as to what he intended to give out if the board approved this memorandum today, and they are going to have their meeting at 9:30, San Francisco time, which means 12:30 our time, and this 18 the telegram. "Pursuant to the understanding between Mr. Cushing, our counsel, and our office, that no publicity would be released by either side without first submitting it to the other, I wish to advise you that we have called an adjourned meeting of our Board of Directors for 9:30 tomorrow morning." That is this morning. "At that meeting we propose to suggest that B press release be authorized after an approval by the board of the program submitted to us, as being 'requirements of the Comptroller of the Currency.' The release will be in the form of a statement by me as follows. "In line with our policy to take the public into our confidence, I am pleased to announce that after several weeks of discussion the differences between the Comptroller's office and the bank have been adjusted along the lines as expressed in the attached list of requirements of the tion of its special committee has accepted this Comptroller. The Board of Directors in recommenda- program and will do its part to work out the details as outlined therein.'" Regraded Unclassified 201 - 2 - Then he says, "Following this introductory paragraph, we propose to insert in full the 'requirements of the Comptroller of the Currency,' with the exception of the caveat at the end." The caveat, as you may remember, was the reservation that in signing this memorandum we don't give up any of our rights. Foley: That was only to protect us in the event it was accepted. Bell: Yes. Now, if the board is going to approve this, they want the caveat off. H.M.Jr: They don't like the caveat? Bell: "Will you please consider this and let me have the benefit of your opinion before the board meeting if you can. Giannini, President." H.M.Jr: Wouldn't it be nice to have Delano in here? Bell: Yes. I think probably Leo Crowley is in there, too. H.M.Jr: Well, what do you think? What have you done about Jones? Bell: I brought Jones up to date last night as to what we were doing and he still wants the request. H.M.Jr: Jones wants to what? Bell: Jones couldn't see that much harm would be done to the case 1f publicity went out, but I think he would prefer a request from you so he could go ahead and work and I don't think he is going to allow the informal negotiations to go along without the request. (Mr. Delano enters the conference) Delano: Leo hasn't shown up yet. I am wondering if we couldn't have him paged. 202 - 3 - H.M.Jr: Well, this is after our 9:30 and I just was talking about this and Bell said you were waiting and I wanted the benefit of your advice. Well, the point that I made yester- day was that I wanted Mr. Jones brought up to date and Bell was just telling me - but does he object to this publicity in any way? Bell: Well, he hasn't seen it, but I don't think he would object to some publicity, but I think we ought to clear that particular language with him before we say no objection to the bank. I don't think we want to approve that, do you, Ed? We will just say no objection. Foley: I think that is right. H.M.Jr: You want to say what? Foley: No objection. We don't want to give an affirmative approval to that statement. Dan's feeling, I take it, is that that may precipitate some dis- turbance on the West Coast and it may result in actions and we wouldn't want to be tied in. Bell: I don't think we ought to get in the habit of approving the publicity of any bank. Foley: That is right. Delano: That statement in the first line there isn't quite accurate. We didn't make an understanding with them that we would trade publicity. H.M.Jr: I was going to ask about that. Delano: That is not a direct statement. You remember what was discussed. Bell: We told Cushing that we thought that the publicity on this matter, after it was accepted all around, should come from the bank and that the statement that the bank issued should be in such form that there would be no necessity for any answer from Washington on that statement and he fully agreed with that. Regraded Unclassified 203 - 4 - H.M.Jr: Well, now let me just digress a minute. Here I have in my hand a clipping, "Bank of America Votes Dividend for Two Quarters.' How can they vote the dividend for $2.40 a share to be paid twice and still live up to this memo- randum? How do they know that they can? Delano: They have got enough in undivided profits to carry them that far, Mr. Secretary. They can do it that far. After that, it depends on the earnings. H.M.Jr: Is that keeping faith to declare $2.40 divi- dends and then they declared two quarterly dividends now and then they come along and give you a memorandum to give out publicly? If they had done one quarterly dividend, that might be something, but to do the two. Foley: They meet twice a year and each time - they meet in September and in March. H.M.Jr: But it just makes me believe that they are not going to do anything different than they have ever done. Foley: I think everybody expected that this March divi- dend would be declared and that this program wouldn't affect a March dividend. H.M.Jr: But they are declaring March and June. Foley: Well, that is their regular practice. Bell: It is a semi-annual meeting and I think we all expected that would be done and we couldn't prevent it and if we had tried to prevent it, these whole negotiations would have fallen through. H.M.Jr: If they are going to give this publicity, why don't they say, then, give it full force. This memorandum which they are talking about has been agreed to by the Board of Directors of the Federal Reserve and the Board of Directors in FDIC and the Comptroller. I think that certainly ought to be in there. Regraded Unclassified 204 - 5 - Bell: Well, of course this memorandum has been headed at all times, "Requirements of the Comptroller of the Currency." Foley: That is right. This arrangement and the differences are between the Comptroller and the Bank. I think you would want to consider that, Mr. Secretary, tying in Fed and FDIC. Delano: I am afraid that would somewhat impugn all responsibility and our prestige. H. Jr: I am raising these points. Delano: Don't you think 80, Ed? Foley: I do. Bell: I wouldn't want the Treasury to be in the position of having publicly announced that we had had these other people in here. H.M.Jr: I think that is right. Bell: I think the differences are, between the Comptroller and the Bank and not between the other agencies. Foley: And the other agencies sat in in an advisory capacity and helped us work this out and approved it, but the settlement has to be between the Comptroller and the Bank. H.M.Jr: I think that the chances are better than fifty- fifty that this publicity will be good. Delano: I am going to say this. Down in our shop I just had our three fellows in on that and they just can't believe the Bank is going to do this. It just simply puts the Bank in a confessional, as far as we are concerned. I think it 1s darned good publicity from our standpoint. Schwarz: It is the best possible means for them to be - as Mr. Delano says, it is an admission on their part. H.M.Jr: They must be losing business. Regraded Unclassified 205 - 6 - Delano: Something 1a happening there. I just can't understand this. Bell: There is one thing -- Delano: Something is happening. We are keeping & check on that, though, Mr. Secretary. H.M.Jr: There must have been something happened. Delano: I think what has happened, I think there is some dissension of the Board. I think they are being forced to do this. H.M.Jr: How does it strike you, Public Relations? Schwarz: It strikes me fine. On this basis, if we take the position that it was their original action which created the situation, that we merely called attention to it and said this wouldn't do - now, they are, after all this fussing and examination, they say, "All right, we have agreed to mend our ways." It puts us in a beautiful position. Bell: I am just wondering if we can find out if there will be any talking on the side after this thing is -- Schwarz: You will see it soon enough in the papers. Bell: There is one thing that happened yesterday that I am a little curious about and that 18 that this contract with Giannini came directly from Giannini and not through Cushing, Cushing has been the great moderator in this whole negotia- tion with Giannini and Ferari. He has done a great job and he doesn't know a thing about this. Delano: Just before I came in here, Mr. Cushing called me and told me he had a copy. Foley: He knows all about this, don't worry. That 1a a good game, too. Bell: He didn't know B. thing about it. He didn't tell us that, but he told John McKee he hadn't heard a thing about this special committee and he Regraded Unclassified 206 - 7 - didn't know about this telephone call, because he had a date with John McKee, H.M.Jr: Cushing called you? Delano: About five minutes before I came in here. I didn't have a chance to tell you, Dan. He called me and said he had a copy of this thing and wanted to know how I felt about it and I said hat I had no feeling. H.M.Jr: There must be something there that I am not smart enough to see, but my guess is that it is all right. Delano: It looks fine to me, Mr. Secretary. I think it puts us in an excellent position. Bell: The thing that 18 worrying me B. little, Mr. Secre- tary, they are going to make this public this afternoon, probably, after a couple of hours meeting of the Board and the President hasn't seen it or heard anything about it. You remember when we were in here that time and discussed the memorandum, the President was away. He said at that time -- H.M.Jr: I will just have to - I told you that I was satis- fied and agreeable and I will take the responsi- bility. If the President is displeased, he will have to be displeased with me. Bell: Do you object to this publicity before the Presi- dent 8068 it? H.M.Jr: No. I am taking full responsibility on this. It 1s between the President and me and I don't - I am just telling you, I will take responsibility for you (Delano) and for Bell. Bell: This thing looks good at the moment. H.M.Jr: I mean, if he says anything to mê, I will say I thought it was all right and I am willing to take the responsibility. If he doesn't like it, he can be angry at me but the thing has got to go through. 207 - 8 - Foley: You can explain that it came BO quickly you didn't have e. chance -- H.M.Jr: Oh, I wouldn't bother. It is just one of these things that I have got to go ahead on and do and he will be satisfied. Then if anything comes up between the White House - I will take full responsibility. Delano: This thing lifts the weight off me. H.M.Jr: After all, the other time when I wasn't satis- fied in December, I went to the President and the President wasn't satisfied and I wasn't satisfied, but I am satisfied now and I am 99 percent sure he will be pleased. Bell: Now, in saying that we have no objection to this publicity, should we say to the Bank that as soon as we have received formal notice that the Board has approved or accepted this program, we will then make the request to the RFC if the Bank so desires? H.M.Jr: Yes, that has been my point. And I wouldn't move with the RFC until I knew that the Bank accepted first. Just as sqon as the Bank has done it, then I will change my suggestion now in view of the fact that this will be given out. Then I am not going to bring the whole gang over because it is too late and I will simply walk over there, most likely with the four of us, and simply say, "Now, Mr. President, here is the thing. These are the men. I have approved this thing. Now, I am writing this letter and before it goes out, you might want to ask some question, " but instead of taking the whole group over, we will do it this way. Bell: That is all right. Delano: Now, in drafting this thing to go out, I suppose it is to be a very simple statement, simply even date. We have no objection to the course saying, "We are acknowledging your telegram of of action you suggest." Regraded Unclassified 208 - 9 - H.M.Jr: Well, you three get together. I have no objection. Delano: Do you want us to contact Mr. Jones first on this thing? H.M.Jr: I don't know what Dan has done. Foley: I think Dan ought to call him and read this telegram. Bell: I think 80, keep him up to date now. H.M.Jr: I think so, that is the point I made Friday and I made it again yesterday, that Jones ought to be kept up to date - I told Dan yesterday I am willing to say publicly and privately as long as this was a bank examination business, it was none of Jones' official busi- ness, that this was B. matter of the bank examining agencies negotiating, but once it gets to the state that it 18 the matter of money, I admit that it 20 his business. Foley: He is directly involved in this statement also, because there is a reference to the RFC in this statement. H.M.Jr: That is right, 80 I told Dan yesterday that he ought to tell Jones all about this thing and bring him up to date. I think you ought to see this thing is cleared. Up to now, Jones can't - there is nothing that he can object to. In fact, he ought to be tickled to death and I have stood for him in saying that I wouldn't write the letter until the Bank had formally approved it. Now, just as soon as the Bank formally approves it, if 1t happens today, I will ask for an appointment for him tomorrow morning before we go over to see the President. I am not going to do any con- gratulating yet. (At 11:35 a.m. the following conversations took place:) (Telephone conversation between Mr. Bell and Jesse Jones) Regraded Unclassified 209 March 24, 2940. 11:35 a.m. Dan Bell: Hello, Operator: Mr. Jones. Go ahead, Jesse Jones: Hello. B: Jesse, I Just wanted to read you the draft of telegram that we've prepared to BR to Giannini. J: All right. B: Over Delano's signature. J: Yes. B: "Your wire dated March 13, 1940 received. There is no ob Jection to statement as outlined therein. Upon receipt of formal approval of program on the part of your Board of Directors the Treasury will initiate stens with the Reconstruction Finance Corporation looking toward a. commitment for additional capital as contemplated by the program." Is that all right? J: Perfectly, Now, that's all right. I talked with Mario, he told me just a while ago. B: Yes. J: And I told him of your talk and that I was glad that they had - he calleine last night after I had gone to bed and I didn't answer. He did exactly what I asked him to do, suggest that he do, that is to say acceptance in the fewest words he could possibly say. B: I see. J: If one line would do it O.K. If it took two all right, but not to go more then two or three or four. That wes my thought about it. B: Oh I think they've been wiss to do that. J: Well now, he 18 hoping very much that there will be no publicity from this end regarding preferred stock because he's going to try to get his money other- wise. B: Yes. Well we're not going to say anything here and 210 2 we hone on the other end they will say nothing except what's in the statement. J: Well that's what they'll say. Now I said to him, "What are you going to do when fellows ask you about this thirty million dollars?" "Well", he said, "we'll say that that's a matter for the stockholders to determine, we haven't yet decided. We could -" he said, he don't know what he will say in words, but he said that they can either sell it preferred stock, or common stock or whatevermight go to the RFC. So anyway I think if we can, he'll be pleased to know and I know I suggested to him that he tell Friar. He's going to call Friar when they've finished their meeting and tell him to TO on over and see Delano. B: I see. J: And I said, "Well now then let him request that no publicity be made from this end, about the preferred stock." B: I see. Well we were going to call Cushing over and ask him to be sure that there'd be no publicity. J: O.K. Well that's fine. B: In either place. J: O.K. B: Thank you. J: Goodbye. 211 - 10 - Bell: He said Giannini called him last night and he told him to put this statement in as few words as possible, see, after they followed out his suggestion. H.M.Jr: Well, he knew äll about it. That is all the more reason for it. Bell: Sure. H.M.Jr: He knew all about it. Bell: Sure. They all know about it. Everybody in town that has been connected with it knows about it. 212 L($) MAR 14 PM 532 WP 193 FC TWS Paid 4 mins FXD San Francisco Calif March 14 1940 200 P THE HON PRESTON DELANO COMPTROLLER OF THE CURRENCY WASHN DC I AM PLEASED TO ADVISE YOU THAT PURSUANT TO THE RECOMMENDATION OF ITS SPECIAL COMMITTEE THE BOARD OF DIRECTORS OF THE BANK OF AMERICA HAS TODAY APPROVED THE PROGRAM DESIGNATED REQUIREMENTS OF THE COMPTROLLER OF THE CURRENCY RESULTING FROM THE RECENT CONFERENCES HELD IN WASHINGTON L M GIANNINI BANK OF AMERICA NT & SA Regraded Unclassified 213 RE BANK OF AMERICA March 15, 1940. Mr. Bell 10:00 a.m. Present: Mr. Schwarz Mr. Tietjens Mr. Sherbondy Mr. Crowley Mr. Delano Mr. Folger Mr. Upham Mr. Mulroney Mr. Foley Mrs Klotz H.M.Jr: Well, I just want to say, gentlemen, I think that this is the longest fight I have been in on the financial front and everybody here in the room that has lasted during this fight deserves a tremendous amount of credit. I am very happy and I am very proud of the people that have been associated with me. It has been a long fight. I say, "lasted" ad- visedly, because it took a different Comptroller - and I am going to say something here - it took a different Undersecretary in order to - and a different President of the Bank in San Francisco and a different Bank Examiner out there, to get this thing through and if it hadn't been for the people in the room and the changes which took place, we wouldn't have got what we have today and the last thing that Mr. Oliphant did as General Counsel before he died was to give us & letter on this thing. It was the last thing he did before he went to the hospital and Ed has carried on in the best tradition. I will never forget that night. So, it is encouraging once in a while if 8. fellow stands up for what is right to know that he will come out on top. It is the people in the room here who have helped me, and nobody else. It was pretty tough going, too. Bell: At times. Foley: The lawyers over at SEC called up this morning to congratulate us. They said they thought it was B. swell victory. Regraded Unclassified 214 - 2 - H.M.Jr: Well, something. when the lawyers congratulate us, it is Klotz: You asked for it. Bell: The publicity was very good. The Washington Post carried A little item that the dividend P 1cy would be continued, but it wasn't a quote, and the other papers didn't carry it, 50 it must have been an assumption. H.M.Jr: Well, after it is over I may do a little talking. I will wait until then. I will guarantee to be good until then, but I won't guarantee what I will say after that. Crowley: Let them get the money in there first. H.M.Jr: I have taken an awful lot. Crowley: That is right. I will tell you, you took a lot, but you should have been in the filibuster we were in and all the conversation we listened to for days and days and days. H.M.Jr: Well, Eccles called me up last night at a quarter of 4:00 and it is no secret, he said, "We are awfully glad --" because he had had B. bear by the tail now for he didn't know how long and he didn't say it, but I could have said, "You didn't know whether the bear would eat you. Foley: He could only 866 the bear's shadow. He didn't have him by the tail. H.M.Jr: Eccles was 80 worried that the President might have some fault to find with us and I asked to see the President and bring you gentlemen over and the answer was that I should please go ahead and handle it. That was the purpose of this meeting, but I did want - I know what you fellows have been through and it has been hell. Crowley: It is the first time that Giannini has ever recognized any authority in bank supervision. This 1a the first time. 215 5 H.M.Jr: Well, it ought to be & great thing for the permanent staff like what you (Folger) repre- sent and down the line, and 30 forth and 80 on. When it 1s over we can do a little crowing, but I can afford to wait. It 1s a happy day for me. We have got to get this letter out and I think it is now up to Cy to get busy. Klotz: He doesn't know what you mean. H.M.Jr: "Dear Mr. Jonest "There is enclosed for your information a copy of the 'Requirements of the Comptroller of the Currency', dated March 6, 1940, with reference to the Bank of America National Trust and Savings Association, San Francisco, California. These requirements have been agreed upon by the Comp- troller of the Currency, the Board of Governors of the Federal Reserve System, and the Federal Deposit Insurance Corporation, and have been the subject of recent conversations between the Comptroller of the Currency and the representa- tives of the Bank. "As appears from the requirements, it is concluded that the capital structure of the Bank should be strengthened. With the approval of the President, I, therefore, request that the Reconstruction Finance Corporation make available to the Bank additional capital funds in the amount of $30,000,000. This request is made pursuant to the authority of Section 304 of the Act approved March 9, 1933 (Public No. 1 - 73rd Congress), 8.8 amended. This Bank appears on Schedule National No. 391. "It is understood that, as is customary, the Bank will agree upon amendments to its articles of association satisfactory to the Reconstruction Finance Corporation and the Comptroller of the Currency. If the preferred stock is to be sold and to be retirable at B. premium the usual con- dition should apply, namely, that in the financial statements of the Bank the preferred stock item will be followed by an explanatory note disclosing the dividend rate payable on such stock and the 216 - 4 - subscription price upon which dividends will be based and repayment made in the event of retirement or liquidation of the stock. This explanation should appear in all of the Bank's financial statements, including statements re- quired to be made and published by law 88 well as statements made in counter-slips and in all other forms of advertising and publication." Now, how much does this differ from the regular letter that goes? Delano: I think it is practically the same thing with the exception of the introductory paragraph, isn't it, Ed? Foley: Yes. H.M.Jr: The introductory paragraph ties it in with this particular requirement. Otherwise, everything else is conventional. Foley: And that statement in regard to the amendment to the articles of association is not 8. usual state- ment. Those two differences are the only differ- ences. Bell: But it is only putting in formal language what is -- Foley: is understood. Bell: must ....is be satisfactory to the Comptroller and the understood in every other case, that it RFC. H.M.Jr: Now, 1s everybody happy about this letter? Foley: I think 30. I think it covers everything that you usually do. of course, you can go on the theory, Ed, that by your authority it is im- plied that you have that right, if you don't want to spell it out. Foley: Well, I thought it would be a little better be to put it right in here so there wouldn't any doubt about it. Crowley: They make all banks show this cut-back and carry Regraded Unclassified 217 - 5- this statement. I think you started that at the time of the California Bank, didn't you? Upham: Yes. Delano: That provision 1s purely conventional and it has been going on always. H.M.Jr: Well, I am impressed with the fact that in the last week or so that by getting a little tough it seems to be 0. K. When' I sign this, does the letter just go formally, or are you (Delano) going to take it? Delano: Well, we hadn't talked about it. Bell: Oh, I should think somebody in the Comptroller's office might deliver it. Delano: Then we will start some informal conversations, H.M.Jr: What I was thinking about, couldn't it be done in sort of an informal way? I mean, possibly Bell and Delano calling up Jesse and saying, "We have a letter and we would like to give it to you," or something like that. Bell: Sure. H.M.Jr: Wouldn't that be sort of B. friendly way to do it, rather than just stick it in the mail? Delano: Yes. H.M.Jr: Don't you think so? Bell: We have been talking to him, so it is all right. H.M.Jr: There is no date limit mentioned in this thing. Foley: No, they are in the program, Mr. Secretary, which you made part of that letter. H.M.Jr: They have got until when? Foley: Until the first of April to make the commitment. 218 - 6 - H.M.Jr: And -- Bell: June 30 to take it down. H.M.Jr: I don't think you are going to have any trouble with Jones. Bell: He didn't indicate it over the telephone when we were talking to him and Leo has since talked to him and he said he was quite pleased. Crowley: I thought 80 last night. I met him in the hotel and I think he indicated that he was willing to cooperate. H.M.Jr: I didn't hear what you said. Crowley: I met Jones in the hotel last night and he in- dicated every willingness to cooperate. H.M.Jr: Well -- Bell: There is one thing about this letter and I sup= pose it has to be this way, and that is, we asked for 30 million dollars of capital. What we want, more than anything else, is a commitment to buy 30 million dollars worth of stock. Now, it may be it will be something less than that if they sell half of it to the public or something like that. We will be authorized to say later on - maybe we had better give him another letter. Foley: That says make available, Dan, which is a com- mitment. Bell: Well, I say, that 18 what we want more than any- thing else, is a commitment. When they actually take the stock, it may be something less than 30 million. Crowley: What you mean 18 that they may only want to borrow 20 from the RFC and furnish some them- selves? Bell: Yes. Crowley: Woll, you don't object if they go below your request. It is only to authorize them to go up to 30 million, isn't it? 219 Bell: That 1s right, but we want 30 million. Foley: of new capital. That is what that says, make available 30 million H.M.Jr: But they will have 30 million net, though. Foley: That is right. Bell: That is right. H.M.Jr: Well, you say you don't look for any trouble? Crowley: No, I think this, Mr. Secretary, your suggestion that Dan and Mr. Delano go over to Jesse Jones and then let his office get busy with the RFC right away and those articles of association -- H.M.Jr: It seems to me as though it would be a nice way to do it. It seems as though you two gentlemen (Mr. Bell and Mr. Delano) - you see, we had an appointment on housing over at the White House at 11:15 and that has been called off, 80 Jones was to have been there, so -- Delano: You would like to have us get in touch with Jones immediately? H.M.Jr: I think so. Chick, I think as far as we are concerned, I think we just have nothing to say. Schwarz: That was our position last night. Delano: I was called last night by a newspaper man and said there was no comment for them. Schwarz: The announcement was made on the Coast and there is no occasion for us to - yet. H.M.Jr: Yet. Well, thank you again, everybody. 220 March 15, 1940. Honorable Jesse H. Jones, Administrator, Federal Loan Agency, Washington, De C. Dear Mr. Joness There is enclosed for your information a copy of the Re- quirements of the Comptroller of the Currency", dated March G, 1940, with reference to the Bank of America National Trust and Savings Association, San Francisco, California. These require- monts have been agreed upon by the Comptroller of the Currency, the Board of Governors of the Federal Reserve System, and the Federal Deposit Insurance Corporation, and have been the subject of recent conversations between the Comptroller of the Currency and the representatives of the Bank. As appears from the requirements, it is concluded that the capital structure of the Bank should be strengthened. with the approval of the President, I, therefore, request that the Recon- struction Finance Corporation make available to the Bank additional capital funds in the amount of $30,000,000. This request is made pursuant to the authority of Section 304 of the Act approved March 9, 1933 (Public No. 1 - 73rd Congress). as amended. This Bank appears on Schedule National No. 391. It is understood that, as is customary, the Bank will agree upon amendments to its articles of association satisfactory to the Reconstruction Finance Corporation and the Comptroller of the Regraded Unclassified 221 - Currency. If the proferred stock is to be sold and to be retirable at a premium the usual condition should apply, namely, that in the financial statements of the Bank the preferred stock item will be followed by an explanatory note disclosing the divi- dend rate payable on such stock and the subscription price upon which dividends will be based and repayment made in the event of retirement or liquidation of the stock. This explanation should appear in all of the Bank's financial statements, including state- ments required to be made and published by law as well as state- ments made in counter-slips and shall other forms of advertising and publication. Very truly yours, (Signed) H. Morgenthau, Jr. Secretary of the Treasury. Enclosure DJS/EHFJr/fm Typed 3/14'40 Regraded Unclassified no record on this kept in files here - mas 222 March 15, 1940. Honorable Jesse 1. Jones, Administrator, Federal Loan Agency, Washington, D. 0. Dear Mr. Jonest There is meloced for your information a copy of the "20- quirements of the Comptroller of the Oursency", debed March 6, 1940, with reference to the Bank of America National Trust and Savings Association, Bea Francisco, California. These require- mate have been agreed upon w the Comptroller of the Oursency, the Doord of Covernors of the Federal Reserve System, and the Federal Deposit Insurance Corporation, and have been the subject of resent conversations between the Comptroller of the Currency and the representatives of 120 Bank. As appears from the requirements, it is concluded that the cepital structure of the Bank should be strengthened. with the approval of the President, I, therefore, request that the Reem- struction Finance Corporation miss available to the Bank edditional capital funds is the amount of $30,000,000. This request to made pursent to the authority of Section 304 of the ser approved March 9, 1983 (Fublie No. 1 . Thed Congress), as mmdel. This Bank appears an Schedule National No. 302. It 10 understood that, as 10 enstomery, the Boak will agree upon to its articles of association subjefestory w the Resonstruction Finance Corporation and the Comptrellar of the Regraded Unclassified 223 - # - the Currency. If the proferred stock is to be sold and to be retirable at a premium the usual condition should apply. namely, that in the financial statements of the Bank the proferred stock item will be followed by an explanatory note diselosing the divi- dead rate payable as stock and the subscription price upon which dividends will be based and repayment mde in the event of retirement or liquidation of the stock. This explanation should appear in all of the Bank's financial statements, including state- ments required to be mde and published by law as wall as state- ments mde in counter-slips and in all other forms of advertising and publication. Very truly yours, (Signed) H. Morgenthau, Jr. Secretary of the Treasury. ORIGINAL FORWARDED TO ADDRESSEE FROM OFFICE OF mr. Foley Inclosure This file lent to Jane Cullen to make notation for her records - mas DJS/EHFJr/fm Typed 3/14'40 Regraded Unclassified TO: 224 Mrs. Mannen Attached is a copy of the one actually signed by M. S. Eccles, and Jno. K. McKee for the Federal Reserve System; Leo T. Crowley for the Federal Deposit Insurance Company; and Preston Delano, E. H. Foley, Jr., and D. W. Bell for the Comptroller of the Currency. MR. FOLEY 225 March 6, 1940 No. 4 REQUIREMENTS OF THE COMPTROLLER OF THE CURRENCY 1. As soon as possible, and in any event not later than June 30, 1940, Bank of America, National Trust & Savings Association will add $30,000,000 of additional capital funds by the issuance of common or preferred stock, or both, and the Bank will, prior to April 1, 1940, apply for the approval of the Comptroller of the Currency to such increase. The Bank will endeavor to obtain a commitment from the Reconstruction Finance Corporation to purchase or lend upon preferred stock in the amount of $30,000,000 prior to April 1, 1940, and if preferred stock is to be sold, will endeavor to obtain an agreement with the Comptroller of the Currency upon the terms of the amendments to the articles of association by April 1, 1940. 2. Immediately upon obtaining the new capital the Bank shall set up an unallocated reserve of $6,900,000. 3. The Bank shall obtain additional security satisfactory to the Comptroller of the Currency to secure the contracts of California Lands, Inc. and Capital Company with the Bank, and the contracts of Capital Company with Merchants National Realty Corporation. Such additional security shall be in an amount equal in value to the difference between the unpaid purchase price upon such contracts and the value of the property thersunder, as such value appears in the schedule contained in the report of exam- ination begun August 31, 1939. All of such .contracts shall be 226 -2, eliminated from the assets of the Bank and Merchants National Realty Corporation by December 15, 1943. 4. All premiums on bonds in the Bank's investment portfolio shall be amortized out of current earnings (other than bond profits) to maturity, or to call date, if any, and amortisation previously reserved on bonds sold at book value or higher may be returned to the undivided profits account. Current bond profits shall be used to take care of current losses, and any bond profits not BO used shall be passed to a reserve for losses of any character until in the opinion of the Comptroller of the Currency such reserve is adequate. However, this reserve for losses, plus the amortiza- tion reserve need not exceed the total premium account. 5. The Bank shall, as soon as possible, furnish to a committee composed of the Vice President in Charge of Examinations of the Federal Reserve Bank of San Francisco, or some officer of the Bank designated by him, the Supervising Examiner of the Federal Deposit Insurance Corporation for the Twelfth District, and the Chief National Bank Examiner for the Twelfth Federal Reserve District, all obtainable records and information with respect to the acquisition of each banking premise criticised in the report of examination of August 31, 1939, including those shown on the Bank's books and in its investment in Merchants National Realty Corporation, dating back to the time such premise was acquired either by the Bank or any member (either bank or company) of the group presently or then comprising the Transamerica organization. Regraded Unclassified 227 The committee shall consider the fair value of each premise at the time of such acquisition, and the special conditions which had to be met in fixing the price paid. From these considerations, the committee shall determine the amount which shall be used by the committee as the estimated cost amount of each premise to the Bank. The value of each premise shall then be established at such estimated cost amount, plus the amount of any expenditures sub- sequent to acquisition found by the committee to have been appro- priately capitalized, less the appropriate amount of depreciation at the depreciation rate allowed by the Bureau of Internal Revenue for each year of ownership. The unallocated reserve set up by the Bank shall be reduced by the difference between the present carrying value of each such premise and the value of such premise as determined by the committee in the manner hereinabove stated. The decision of a majority of the members of the committee shall be binding. The remainder of such reserve, if any, may be returned to the undivided profits account. A partial release of the reserve, or a decrease in the amount of the reserve to be set up, may be made as soon as that procedure is justified, in the opinion of the committee. 6. The aggregate amount of obligations, as defined in Section 5200 United States Revised Statutes, of Transamerica Corporation and all subsidiaries in which it owns or controls a majority interest, to the Bank, will be brought within the limitations and exceptions 228 4 of Section 5200, United States Revised Statutes, for any one borrower by July 15, 1942, and thereafter the aggregate amount of such obliga- tions will not be permitted to exceed such limitations and exceptions. The existing obligations of Transamerice or its subsidiaries now held by the Bank will be eliminated by July 15, 1945, and no new loans will be made to Transamerica or its subsidiaries secured by the stock of subsidiaries of Transamerica, This paragraph shall not apply to obligations of Capital Company and California Lands, Inc. arising out of real estate sales contracts, which contracts are covered in numbered paragraph (3) hereof. The Bank may accept Transamerica shares as security for small loans for business purposes where the borrower demonstrates a capacity to liquidate the loan otherwise than through the sale of such shares. No loans for speculative purposes will be made on the security of such shares. 7. The Bank shall eliminate the amount of investment in stock under option on the basis of the program now in effect. 8. The Bank shall give vigorous attention to the elimination or correc- tion of any real estate holdings or real estate loans that may not conform to statutory requirements. 9. The Bank shall. initiate steps to ascertain whether it is entitled to recover any part of the eums paid by it to Transamerica General 229 - 5 - Corporation in connection with fidelity losses, and if it is concluded the Bank is entitled to recover, it shall take steps to recover the same. 10. The Board of Directors of the Bank will approve the foregoing by April 1, 1940. This memorandum is submitted without prejudice to the right to require full and complete compliance with the Comptroller's criticisms and suggestions, to resort to sanctions provided by law, or to continue to list in reports of examination assets that are subject to criticism until such criticisms have been corrected or eliminated. Neither this memorandum nor its contents shall be used by the Bank or anyone else on its behalf without the consent of the Comptroller of the Currency for any purpose except for its information, unless and until the provisions hereof are accepted and complied with by the Bank. Copied - vls 3/13/40 230 FEDERAL RESERVE BANK OF SAN FRANCISCO March 16, 1940 Mr. Daniel W. Bell, Undersecretary of the Treasury, Washington, D. C. Dear Mr. Bell: You may be interested in the following, which was clipped from the San Francisco Examiner of March 16, 1940. Business Peace Settlement of Bank Controversy Good Act NORMAL business relations between all The biggest financial institution in the far banks and industry and the public will West and the department of the Federal Gov- continue with even greater confidence than ernment charged with regulation of banks have both gained in stature in the estimation before, now there has been an adjustment of of the public. the differences between the Bank of America The thousands of customers of the Bank of and the Federal Treasury Department. America, fourth largest institution of its kind Interest in the actual terms of the settle. in the Nation, appear justified in considering ment, for the most part involving technical the settlement of the dispute as & construc- bookkeeping procedure, is overshadowed by tive force for all business and of mutual the satisfaction and cordiality with which the advantage from the clients' own personal business world received this tangible evi- standpoint. dence of the possibility of adjusting such con- For this adjustment San Francisco and all troversies by negotiation. California should be thankful. With kindest regards, Yours very truly, First Vice President. This depping went to a Bill. Read by the Secretary 3/15/40. Regraded Unclassified