List of business records to be retained.

Every state bank shall retain its business records for the periods prescribed in the following schedule: Type of Record Period of Retention Months Years Permanent Administration: Articles of incorporation P Charter P FDIC certificate P Bylaws and amendments P Bank examination report P Charge-off asset record 7 Insurance: 1. Expired casualty and liability policies 2 2. Record of policies in force 3 3. Banker blanket bond 6 Minutes of meeting (Stockholders, directors, committees) P Accounting and auditing: Abandoned property records Accounts P Official checks P List of contents of forced safe deposit boxes P Accrual and amortization record 2 Audit report 2 Call report 3 Daily branch statement 2 Consolidated financial statement P Daily reserve computation 3 FDIC assessment computation 5 Income and dividend report 5 Report to directors 6 Report to executive committee 6 Tax records 7 Bills, statements, invoices 3 Capital: Capital stock certificates, record of or stubs of P Capital stock ledger P Capital stock transfer register P Shareholders’ ballots and proxies P Receipts for stock certificates P Collections: Collection receipt 6 Collection register 6 Coupon cash letter (outgoing or incoming) 6 Correspondence 2 Protest or notice of protest 6 Installment collection instruction and receipt 6 Installment collection ledger 6 Advice of payment 6 Commercial loans: Collateral receipt 7 Credit file (closed) 6 Debit and credit tickets 2 Liability ledger 5 Loan application 5 Minutes of loan committee meeting 10 Resolution 6 Statement of borrower under federal regulation (U, W) 6 Consumer credit: Application for credit 25 Credit file 25 Loan payment coupon 1 Loan ledger card 6 Loans made journal 6 Resolution 6 Credit cards: Application 3 Statement 6 Closed account 2 Demand deposits: Microphotographic reproduction of front and back of paid check 6 Deposit ticket 6 Resolution 6 Power of attorney 6 Signature card 6 Stop payment order 1 Undelivered statements and canceled checks 6 Returned items register 1 Statement or ledger 6 Due from banks: Advice from correspondent 6 Statement 2 Reconcilement 1 Due to banks: Reconcilement 1 Resolution 6 Signature card 6 General: Application for traveler’s checks 2 Attachment or garnishment 2 Court case record 2 General correspondence 3 Night depository agreement 6 Night depository receipt 1 Securities buy and sell order 6 Telegram, cable or radiogram 3 Report of treasury tax and loan payment received 8 Wire transfer, debit and credit entry 2 General ledger: Daily statement of condition 5 Journal 2 General ledger sheet P General ledger ticket (debit or credit) 5 International: Cable copy 6 Cable requisition 6 Foreign collection register 6 Foreign draft carbon 6 Foreign exchange remittance sheet 6 Foreign mail transfer application 6 Foreign mail transfer carbon 6 Letter of credit application 6 Letter of credit ledger 6 Investments: Bond ledger P Broker’s confirmation 2 Broker’s invoice 2 Broker’s statement 3 Official checks and drafts: Cashier’s check 6 Cashier’s check register 6 Dividend check 6 Dividend check register 6 Christmas club check 2 Christmas club check register 2 Domestic draft 6 Domestic draft register 6 Escrow check 6 Escrow check register 6 Expense check 6 Expense check register 6 Money order 6 Money order register 6 Trust check 6 Affidavit and indemnity agreement-lost instrument 6 Personnel: Attendance record 5 Records of employee (after termination) 6 Application of person not employed 3 Salary ledger 5 Salary receipt 5 Proof, clearings and transit: Deposit proof sheet or tapes 2 In-clearings envelope, proof sheet or tape 2 Microphotographic reproduction of checks 6 Real estate loans: Application 3 Journal 2 Ledger 6 Credit file 6 Payment ticket 2 Registered mail: Registered mail record 3 Return receipt card 3 Safe deposit: Signature card 6 Copy of rent receipt 2 Court order 6 Contract card 6 Record of forced entry P Order to forward contents P List of contents forced box P Entry ticket 6 Box history card P Savings and time deposits: Affidavit of lost passbook 6 Certificate of deposit 6 Christmas club coupon 2 Deposit ticket 6 Ledger 6 Resolution 6 Trial balance 6 Statement 6 Withdrawal 6 Power of attorney 6 Trust department: Buy and sell orders 1 Corporation trust ledger P Correspondence: 1. Corporate trust (bond issue) 3 2. Dividend 3 3. General 3 4. Irregular transfer 3 Cost card, securities 6 Coupon collection record 2 Daily statement of trust department 3 Dividend record card (closed) 8 Dividend and interest disbursement check 6 Journal sheet, accounting division and stock transfer 5 Ledger record, asset ledger, cash ledger, investment ledger, stock transfer ledger and mutual income foundation ledger 6 Listing for Form 1099 1 Minutes, trust committee and trust investment committee P Original trust entry (daily debit and credit) 5 Paid invoices to tradesmen or professional persons (excluding attorneys) 3 Rent collection, mortgage and land 6 Contract collection (file accountant’s copy) 6 Stock transfer receipt 6 Supporting papers for transfer 10 Surety bond 10 Tax return 6 Estate tax return 15 Intangible tax return 2 Social security return 5 Transfer instructions 5 Transfer journal tape 2 Voucher, probate trust 3 Canceled bond or coupon: 1. Receipt from issuing corporation P 2. Certificate of cremation P United States savings bonds: Transmittal letter for bonds redeemed, sold or spoiled 4 Stub, Series E bond 4 Application, Series E bond 4