Upon the effective date of a merger, consolidation, conversion, or acquisition pursuant to ss. 655.41 - 655.419, an asset may not be carried on the books of the resulting financial entity at a valuation higher than that at which it was carried on the books of a participating or converting financial institution at the time of its last examination by a state or federal examiner before such effective date without written approval from the office.
Fla. Stat. § 655.416