Key Due Dates for State Financial Institutions
| Commercial Banks | Non-Deposit Trust Companies | Credit Unions | International Bank Offices | Qualified Limited Service Affiliates | Family Trust Companies | |
|---|---|---|---|---|---|---|
| Quarterly Call Reports | January 31; April 30; July 31; October 31. | January 31; April 30; July 31; October 31. | Quarterly in accordance with the instructions in the NCUA Form 5300. | January 31; April 30; July 31; October 31. | 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 | ||||
| List of Officers and Directors | Within 30 days following the annual meeting | Within 30 days following the annual meeting | Submit list and required biographical information within 30 days of election or appointment | |||
| Semi-Annual Assessments | Received by January 31 and July 31 of each year. | Received by January 31 and July 31 of each year. | Received by January 31 and July 31 of each year. | Received by January 31 and July 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 the 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 | |||||
| Reporting of Transactions relating to Iran or Terrorism | Postmarked on or before January 2nd of each year | Postmarked on or before January 2nd of each year | Postmarked on or before January 2nd of each year | Postmarked on or before January 2nd of each year | ||
| Unsafe and Unsound Practices Attestation | Postmarked on or before July 1st of each year | Postmarked on or before July 1st of each year | Postmarked on or before July 1st of each year | Postmarked on or before July 1st of each year | ||
| Renewals | Biannual based on initial qualification date | On or before January 31 of each year |