12 C.F.R. § 620.4 Preparing and providing the annual report.
Title 12 - Banks and Banking
(a) Each institution of the Farm Credit System shall prepare and provide to its shareholders an annual report within 90 days of the end of its fiscal year. (b)(1) A bank must provide its annual report to the shareholders of all related associations if the bank experiences a significant event that has a material effect on those associations. (2) Any bank that is required by paragraph (b)(1) of this section to provide its annual report must coordinate its distribution with its related associations. (c) The report shall contain, at a minimum, the information required by §620.5 and, in addition, such other information as is necessary to make the required statements, in light of the circumstances under which they are made, not misleading. [51 FR 8656, Mar. 13, 1986. Redesignated and amended at 56 FR 29421, 29422, June 27, 1991; 62 FR 15093, Mar. 31, 1997; 66 FR 14301, Mar. 12, 2001; 67 FR 16633, Apr. 8, 2002]
Title 12: Banks and Banking
PART 620—DISCLOSURE TO SHAREHOLDERS
Subpart B—Annual Report to Shareholders
§ 620.4 Preparing and providing the annual report.
