[Code of Federal Regulations]
[Title 12, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 12CFR18.3]

[Page 242]
 
                       TITLE 12--BANKS AND BANKING
 
   CHAPTER I--COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY
 
PART 18_DISCLOSURE OF FINANCIAL AND OTHER INFORMATION BY NATIONAL BANKS--Table of Contents
 
Sec. 18.3  Preparation of annual disclosure statement.

    (a) Beginning with calendar year 1987, each national bank and 
federal branch and agency shall prepare an annual disclosure statement 
as of December 31. The annual disclosure statement shall contain 
information required by Sec. 18.4 (a), (b) and (d) may include other 
information that bank management believes important, as discussed in 
Sec. 18.4(c).
    (b) The annual disclosure statement shall be available by March 31 
of each year, or by an earlier date as necessary to be made available to 
security holders in advance of the annual meeting of shareholders. A 
bank shall continually make its annual disclosure statement available 
until the annual disclosure statement for the succeeding year becomes 
available.