WAC 208-532-060. Records and books of account

Records and books of account of an alien bank office shall be kept as though the Washington office was conducted as a separate and distinct entity with its assets and liabilities entirely separate and apart from other operations of its head office and its subsidiaries or affiliated corporations. Books and accounts shall be maintained, where possible, as are the books and accounts of banks chartered by the state of Washington, to: (1) Facilitate the preparation of required reports of condition. (2) Facilitate the preparation of the required report of income.