§31A-8F-26. Separate assets.
(a) Each foreign bank which is licensed to establish and
maintain a West Virginia state agency in this state shall keep the
assets of its business in this state separate and apart from the
assets of its business outside this state as though the West
Virginia office was conducted as a separate and distinct entity.
(b) The creditors of a foreign bank arising out of
transactions with, and recorded on the books of, its West Virginia
state agency shall be entitled to absolute preference and priority
over the creditors of the foreign bank's offices located outside
this state with respect to the assets of the foreign bank in this