| | Commercial Banks | Non-Deposit Trust Companies | Credit Unions | International Bank Offices |
Quarterly Call Reports | January 31; April 30; July 31; October 31. | January 31; April 30; July 31; October 31. | January 22; April 22; July 22; October 22. | January 31; April 30; July 31; October 31. |
Semi-Annual Report of Income and Expense | | | | January 31; July 31 |
Annual Audits | Lesser of 90 days after completion or 45 days after acceptance by Board of Directors | Lesser of 90 days after completion or 45 days after acceptance by Board of Directors | 45 days after acceptance by Board of Directors | Lesser of 90 days after completion or 45 days after acceptance by Board of Directors |
Annual Shareholder Meeting | Held no later than April 30th of each calendar year | Held no later than April 30th of each calendar year | | |
Lists of Officers and Directors | Within 30 days following the annual meeting | Within 30 days following the annual meeting | Submit list and file OFR-U-62 within 30 days of election or appointment | |
Semi-Annual Assessments | Postmarked on or before January 31 and July 31 of each year. | Postmarked on or before January 31 and July 31 of each year. | Postmarked on or before January 31 and July 31 of each year. | Postmarked on or before January 31 and July 31 of each year. |
Annual Operating Fee for Admin/Rep Offices | | | | Postmarked on or before January 31 of each year. |
Director’s Oath | Within 30 days of election | Within 30 days of election | Within 30 days of election | |
Certification of Capital Accounts | | | | June 30th |
Asset Maintenance/ Capital Equivalency | | | | January 31; April 30; July 31; October 31. |
Capital Deficiency | | | Written plan to OFR within 60 days after equity/total assets falls below 5% | |
Branch Notification | 30 day prior notification | 30 day prior notification | 30 day prior notification | |
Branch Closing | 30 day prior notification | 30 day prior notification | Written notification | |
Surrender of License | | | | 60 day prior notification of intention to surrender license |
