3 The rules in Chapter 12 of Title7, Texas Administrative Code (7 TAC ch. 12), clarify that this limit is more accurately stated as "25% of the lesser of the bank's capital and certified surplus or the bank's total equity capital," see, e.g., 7 TAC §5(a). [The more accurate statement is now codified in Finance Code §34.201, eff. Sept. 1, 2001. Act of May 22, 2001, 77th Leg., H.B. 2155, §12.]