214.375 Closing books.

214.375

214.375 Closing books. A savings bank shall close its books at least once annually and at such other times as the division may require. The date of the annual closing may be March 31, June 30, September 30 or December 31 or as otherwise provided by rule of the division.

214.375 - ANNOT.

History: 1991 a. 221; 1995 a. 27.