OAR 441-505-1160
Trust Company Financial Statements

(1)

All companies doing trust business in Oregon must file with the Director annual financial statements prepared in accordance with generally accepted accounting principles.

(2)

The financial statements must be reviewed by an independent accountant. If the company for its own business purposes has audited financial statements prepared, a copy of the audited financial statements may be filed.

(3)

The financial statements must be filed no later than 120 days after the end of the company’s fiscal year.

(4)

A depository institution doing trust business in Oregon is not required to file financial statements for its trust business separate from its annual financial statements filed with the director.

Source: Rule 441-505-1160 — Trust Company Financial Statements, https://secure.sos.state.or.us/oard/view.action?ruleNumber=441-505-1160.

441‑505‑1110
References to Federal Statutes and Regulations 441‑505‑1120
Report of Oregon Deposits 441‑505‑1130
Call Reports 441‑505‑1150
Report of Trust Assets 441‑505‑1160
Trust Company Financial Statements 441‑505‑2000
Regular Meetings of Banking Institution Board of Directors 441‑505‑2005
Conducting Stockholder Meetings Remotely 441‑505‑2010
Dividend Excess of Retained Earnings 441‑505‑2020
Exchange of Real Property for Stock 441‑505‑3010
Insurance Activity Report 441‑505‑3020
Property Acquired for or Used for Place of Business 441‑505‑3030
Appraisal Required 441‑505‑3040
Real Estate Sales Contracts 441‑505‑3046
Contents of Foreclosure Notices 441‑505‑3050
Guidelines for Exceeding Restrictions on Ownership of Real and Personal Property Used in Business 441‑505‑3070
Combining Loans to Separate Borrowers 441‑505‑3075
Existence of a Direct Benefit 441‑505‑3080
Existence of a Common Enterprise 441‑505‑3085
Lending Limit Rules for Loans to Partnerships 441‑505‑3090
Interest Rate Swap Transactions 441‑505‑4010
Exemption for Banking Institutions 441‑505‑4020
Exemption for Out of State Trust Company 441‑505‑4030
Trust Company Exemption 441‑505‑6010
Deposits Required by Extranational Institutions

Last Updated

Jun. 8, 2021

Rule 441-505-1160’s source at or.us

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Location: https://oregon.public.law/rules/oar_441-505-1160

Original Source: Rule 441-505-1160 — Trust Company Financial Statements, https://secure.sos.state.or.us/oard/view.action?ruleNumber=441-505-1160 (last accessed Jun. 8, 2021).