1. Every bank shall make at least four reports each year to the Commissioner at the same times and substantially in the form of similar reports required by the Comptroller of the Currency, the Federal Reserve Bank or the Federal Deposit Insurance Corporation.

2. The bank shall make additional reports within 10 days after the receipt of a request therefor from the Commissioner.

3. The reports must be prepared by the cashier or by any competent person approved by the Commissioner and be verified by the oath or affirmation of the president or vice president, or a manager, and the cashier, the person by whom the reports were prepared, and by at least three of the directors or two other managers.

4. Each report must:

(a) Exhibit in detail, and under the appropriate heads, the resources and liabilities and a profit and loss account of the bank at the close of business on any past day specified by the Commissioner.

(b) Be published in condensed form, according to the requirements of the Commissioner, within 10 days after the report is made, in a newspaper published in the county in which the bank is established, for one insertion, at the expense of the bank. Such proof of publication must be furnished within 5 days after the date of publication as may be required by the Commissioner.

5. The Commissioner may call for special reports, which need not be published, from any bank whenever, in the Commissioner’s judgment, the reports are necessary in order to gain complete knowledge of its condition.

(Added to NRS by 1971, 996; A 1983, 272, 1746; 1987, 1922; 1995, 489)