655.416  Book value of assets.--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 entity at the time of its last examination by a state or federal examiner before the effective date of such merger, consolidation, conversion, or acquisition, without written approval from the office.