I have an accounting background. I say the bank is insolvent. Sarver knew this. He made 3 separate sales of his own holdings in February. 20,000, 30,000 and 143,000 shares sold on the open market while the Texas ratio said the bank was insolvent and they were lining up for federal relief. Now the bank and the tract housing developer- Meritage- that they're in bed with, are urinating on GAAP and pumping stock out the front door while taking huge amounts of self-awarded option cash out the back door. In my opinion, these people should be arrested and banned from publicly traded companies for a minimum 10 years. They will try to milk it til the cow is dead or somebody stops them whichever comes first. I wouldn't buy the stock under any circumstances.