old Bank ledger inside pages

Statement of Condition




















Statement of Condition - FIRST Quarter 2023
Assets

 Mar 31, 2023



Cash on hand and due from banks

Cash and Cash Items
$5,015,964
Due from Banks
      286,154,015


291,169,979



Investment Securities

Corporate Bonds - available for sale

9,819,485
U.S. Gov't Notes & Municipals - available for sale

19,020,772
U.S. Gov't Notes & Municipals - at amortized cost
62,406,066
Asset Backed Securities - available for sale
56,287,747
Asset Backed Securities - at amortized cost
87,376,218
Equity Securities with readily determinable fair values
        418,204,941


653,115,229



Federal Funds
5,439,612
Loans on Real Estate
3,012,524,957
Commercial Loans
701,454,563
Consumer Loans
4,774,294
Allowance for Loan Loss
-13,365,326
Bank Building & Equipment
45,829,114
Accrued Interest Receivable
7,412,160
Federal Home Loan Bank Stock
31,777,000
Goodwill
9,434,574
Deferred Taxes
7,247,029
Other Assets
        163,779,597



TOTAL ASSETS
  $4,920,592,782



Liabilities and Surplus




Liabilities

Deposits
$3,609,292,135
Borrowings
732,595,042
Other Liabilities
          30,911,874


4,372,799,051
Surplus

Retained Earnings
555,404,239
Accumulated Other Comprehensive Income
          -7,610,508


547,793,731



TOTAL LIABILITIES & SURPLUS
  $4,920,592,782



The financial statements of the Bank are subject to examination by the FDIC, Office of the Commissioner of Banks and independent certified public accountants whose examinations and audit dates may differ from the March 31st date as reported above.


Statement of Condition - SECOND Quarter 2023
Assets

 Jun 30, 2023



Cash on hand and due from banks

Cash and Cash Items
$5,395,798
Due from Banks
      157,064,555


162,460,353



Investment Securities

Corporate Bonds - available for sale

9,751,400
U.S. Gov't Notes & Municipals - available for sale

18,794,022
U.S. Gov't Notes & Municipals - at amortized cost
62,385,594
Asset Backed Securities - available for sale
53,958,841
Asset Backed Securities - at amortized cost
85,837,317
Equity Securities with readily determinable fair values
        418,749,128


649,476,302



Federal Funds
8,603,140
Loans on Real Estate
3,092,754,897
Commercial Loans
709,864,809
Consumer Loans
4,431,117
Allowance for Loan Loss
-14,049,837
Bank Building & Equipment
46,287,007
Accrued Interest Receivable
8,467,634
Federal Home Loan Bank Stock
36,755,600
Goodwill
9,434,574
Deferred Taxes
7,486,772
Other Assets
        164,538,787



TOTAL ASSETS
  $4,886,511,155



Liabilities and Surplus




Liabilities

Deposits
$3,469,576,267
Borrowings
826,114,413
Other Liabilities
          32,613,548


4,328,304,228
Surplus

Retained Earnings
571,890,598
Accumulated Other Comprehensive Income
          -13,683,671


558,206,927



TOTAL LIABILITIES & SURPLUS
  $4,886,511,155



The financial statements of the Bank are subject to examination by the FDIC, FRB, Office of the Commissioner of Banks and independent certified public accountants whose examinations and audit dates may differ from the June 30th date as reported above.


Statement of Condition - THIRD Quarter 2023
Assets

 Sep 30, 2023



Cash on hand and due from banks

Cash and Cash Items
$5,288,306
Due from Banks
      171,227,854


176,516,160



Investment Securities

Corporate Bonds - available for sale

9,872,900
U.S. Gov't Notes & Municipals - available for sale

17,921,776
U.S. Gov't Notes & Municipals - at amortized cost
61,870,240
Asset Backed Securities - available for sale
50,056,924
Asset Backed Securities - at amortized cost
84,315,062
Equity Securities with readily determinable fair values
        412,087,431


636,124,333



Federal Funds
11,727,842
Loans on Real Estate
3,118,007,291
Commercial Loans
756,633,255
Consumer Loans
4,191,140
Allowance for Loan Loss
-14,050,928
Bank Building & Equipment
46,768,987
Accrued Interest Receivable
8,873,110
Federal Home Loan Bank Stock
48,865,700
Goodwill
9,434,574
Deferred Taxes
12,369,091
Other Assets
        169,894,809



TOTAL ASSETS
  $4,985,355,364



Liabilities and Surplus




Liabilities

Deposits
$3,246,007,149
Borrowings
1,155,632,498
Other Liabilities
          36,287,437


4,437,927,084
Surplus

Retained Earnings
562,883,851
Accumulated Other Comprehensive Income
          -15,455,571


547,428,280



TOTAL LIABILITIES & SURPLUS
  $4,985,355,364



The financial statements of the Bank are subject to examination by the FDIC, FRB, Office of the Commissioner of Banks and independent certified public accountants whose examinations and audit dates may differ from the September 30th date as reported above.


Statement of Condition - FOURTH Quarter 2023
Assets

 Dec 31, 2023



Cash on hand and due from banks

Cash and Cash Items
$5,125,983
Due from Banks
      122,949,556


128,075,539



Investment Securities

Corporate Bonds - available for sale

9,996,645
U.S. Gov't Notes & Municipals - available for sale

33,934,876
U.S. Gov't Notes & Municipals - at amortized cost
61,855,811
Asset Backed Securities - available for sale
71,630,415
Asset Backed Securities - at amortized cost
82,964,408
Equity Securities with readily determinable fair values
        353,921,277


614,303,432



Federal Funds
4,919,053
Loans on Real Estate
3,186,379,428
Commercial Loans
820,036,464
Consumer Loans
3,999,055
Allowance for Loan Loss
-14,035,948
Bank Building & Equipment
45,901,474
Accrued Interest Receivable
9,670,130
Federal Home Loan Bank Stock
50,723,800
Goodwill
9,434,574
Deferred Taxes
15,438,849
Other Assets
        166,405,809



TOTAL ASSETS
    $5,041,251,659



Liabilities and Surplus




Liabilities

Deposits
$3,264,722,150
Borrowings
1,165,147,866
Other Liabilities
          41,078,861


4,470,948,877
Surplus

Retained Earnings
582,000,509
Accumulated Other Comprehensive Income
          -11,697,727


570,302,782



TOTAL LIABILITIES & SURPLUS
    $5,041,251,659



The financial statements of the Bank are subject to examination by the FDIC, FRB, Office of the Commissioner of Banks and independent certified public accountants whose examinations and audit dates may differ from the December 31st date as reported above.

Statement of Condition - FIRST Quarter 2022
Assets

 Mar 31, 2022



Cash on hand and due from banks

Cash and Cash Items
$5,679,902
Due from Banks
     307,424,726


313,104,628



Investment Securities

U.S. Gov't Notes & Municipals - available for sale
18,875,481
U.S. Gov't Notes & Municipals - at amortized cost
62,449,194
Asset Backed Securities - available for sale
76,639,535
Asset Backed Securities - at amortized cost
94,406,413
Equity Securities with readily determinable fair values
      462,721,575


715,092,198



Federal Funds
2,634,504
Loans on Real Estate
2,650,415,164
Commercial Loans
646,299,051
Consumer Loans
6,367,825
Allowance for Loan Loss
-14,336,510
Bank Building & Equipment
39,983,028
Accrued Interest Receivable
6,966,633
Federal Home Loan Bank Stock
21,604,900
Goodwill
9,434,574
Other Assets
       148,312,871



TOTAL ASSETS
  $4,545,878,866



Liabilities and Surplus




Liabilities

Deposits
$3,561,941,256
Borrowings
400,837,233
Reserve for Deferred Taxes
5,091,246
Other Liabilities
       34,323,522


4,002,193,257
Surplus

Retained Earnings
550,169,425
Accumulated Other Comprehensive Income
          -6,483,816


543,685,609



TOTAL LIABILITIES & SURPLUS
  $4,545,878,866



The financial statements of the Bank are subject to examination by the FDIC, Office of the Commissioner of Banks and independent certified public accountants whose examinations and audit dates may differ from the March 31st date as reported above.


Statement of Condition - SECOND Quarter 2022
Assets

 June 30, 2022



Cash on hand and due from banks

Cash and Cash Items
$5,946,428
Due from Banks
     189,058,251


195,004,679



Investment Securities

U.S. Gov't Notes & Municipals - available for sale
19,045,590
U.S. Gov't Notes & Municipals - at amortized cost
62,456,306
Asset Backed Securities - available for sale
76,151,726
Asset Backed Securities - at amortized cost
92,083,996
Equity Securities with readily determinable fair values
      400,559,259


650,296,877



Federal Funds
20,055,456
Loans on Real Estate
2,911,718,708
Commercial Loans
661,915,001
Consumer Loans
6,158,241
Allowance for Loan Loss
-14,339,510
Bank Building & Equipment
40,178,269
Accrued Interest Receivable
8,017,500
Federal Home Loan Bank Stock
16,976,400
Goodwill
9,434,574
Deferred Taxes
9,298,552
Other Assets
       148,566,816



TOTAL ASSETS
  $4,663,281,563



Liabilities and Surplus




Liabilities

Deposits
$3,769,498,230
Borrowings
355,361,694
Other Liabilities
       32,886,844


4,157,746,768
Surplus

Retained Earnings
515,005,630
Accumulated Other Comprehensive Income
          -9,470,835


505,534,795



TOTAL LIABILITIES & SURPLUS
  $4,663,281,563



The financial statements of the Bank are subject to examination by the FDIC, Office of the Commissioner of Banks and independent certified public accountants whose examinations and audit dates may differ from the June 30th date as reported above.


Statement of Condition - THIRD Quarter 2022
Assets

 Sep 30, 2022



Cash on hand and due from banks

Cash and Cash Items
$5,356,221
Due from Banks
     252,395,220


257,751,441



Investment Securities

U.S. Gov't Notes & Municipals - available for sale
17,660,684
U.S. Gov't Notes & Municipals - at amortized cost
62,439,100
Asset Backed Securities - available for sale
67,647,623
Asset Backed Securities - at amortized cost
90,191,378
Equity Securities with readily determinable fair values
      385,269,195


623,207,980



Federal Funds
27,192,923
Loans on Real Estate
2,952,123,934
Commercial Loans
662,520,081
Consumer Loans
5,962,819
Allowance for Loan Loss
-14,341,726
Bank Building & Equipment
42,162,851
Accrued Interest Receivable
6,806,308
Federal Home Loan Bank Stock
23,469,200
Goodwill
9,434,574
Deferred Taxes
17,587,027
Other Assets
       149,320,435



TOTAL ASSETS
  $4,763,197,497



Liabilities and Surplus




Liabilities

Deposits
$3,711,849,123
Borrowings
529,884,877
Other Liabilities
          31,890,623


4,273,624,623
Surplus

Retained Earnings
502,782,558
Accumulated Other Comprehensive Income
          -13,209,684


489,572,874



TOTAL LIABILITIES & SURPLUS
  $4,763,197,497



The financial statements of the Bank are subject to examination by the FDIC, Office of the Commissioner of Banks and independent certified public accountants whose examinations and audit dates may differ from the September 30th date as reported above.


Statement of Condition - FOURTH Quarter 2022
Assets

 Dec 31, 2022



Cash on hand and due from banks

Cash and Cash Items
$5,589,230
Due from Banks
     203,654,414


209,243,644



Investment Securities

Corporate Bonds - available for sale
9,994,795
U.S. Gov't Notes & Municipals - available for sale
17,939,809
U.S. Gov't Notes & Municipals - at amortized cost
62,423,100
Asset Backed Securities - available for sale
66,298,803
Asset Backed Securities - at amortized cost
88,625,197
Equity Securities with readily determinable fair values
      428,924,164


674,205,868



Federal Funds
18,688,006
Loans on Real Estate
3,036,064,804
Commercial Loans
685,607,273
Consumer Loans
5,083,026
Allowance for Loan Loss
-14,342,774
Bank Building & Equipment
43,298,128
Accrued Interest Receivable
8,462,355
Federal Home Loan Bank Stock
30,443,600
Goodwill
9,434,574
Deferred Taxes
9,167,125
Other Assets
       153,920,107



TOTAL ASSETS
  $4,869,275,736



Liabilities and Surplus




Liabilities

Deposits
$3,617,652,135
Borrowings
694,405,319
Other Liabilities
          29,112,750


4,341,170,204
Surplus

Retained Earnings
540,716,312
Accumulated Other Comprehensive Income
          -12,610,780


528,105,532



TOTAL LIABILITIES & SURPLUS
  $4,869,275,736



The financial statements of the Bank are subject to examination by the FDIC, Office of the Commissioner of Banks and independent certified public accountants whose examinations and audit dates may differ from the December 31st date as reported above.
Statement of Condition - FIRST Quarter 2021
Assets

 Mar 31, 2021



Cash on hand and due from banks

Cash and Cash Items
$5,415,284
Due from Banks
     486,070,833


491,486,117



Investment Securities

U.S. Gov't Notes & Municipals - available for sale
9,338,768
U.S. Gov't Notes & Municipals - at amortized cost
48,203,693
Asset Backed Securities - available for sale
64,368,914
Asset Backed Securities - at amortized cost
87,002,361
Equity Securities with readily determinable fair values
      408,775,567


617,689,303



Federal Funds
2,890,398
Loans on Real Estate
2,100,720,084
Commercial Loans
635,773,139
Consumer Loans
8,021,623
Allowance for Loan Loss
-14,325,984
Bank Building & Equipment
38,797,019
Accrued Interest Receivable
7,928,104
Federal Home Loan Bank Stock
21,735,900
Goodwill
9,434,574
Other Assets
       124,326,439



TOTAL ASSETS
  $4,044,476,716



Liabilities and Surplus




Liabilities

Deposits
$3,157,711,450
Borrowings
366,505,822
Reserve for Deferred Taxes
7,072,514
Other Liabilities
       34,244,440


3,565,534,226
Surplus

Retained Earnings
481,544,647
Accumulated Other Comprehensive Income
          -2,602,157


478,942,490



TOTAL LIABILITIES & SURPLUS
  $4,044,476,716



The financial statements of the Bank are subject to examination by the FDIC, Office of the Commissioner of Banks and independent certified public accountants whose examinations and audit dates may differ from the March 31st date as reported above.

Statement of Condition - SECOND Quarter 2021
Assets

 June 30, 2021



Cash on hand and due from banks

Cash and Cash Items
$6,219,856
Due from Banks
     395,939,450


402,159,306



Investment Securities

U.S. Gov't Notes & Municipals - available for sale
8,887,854
U.S. Gov't Notes & Municipals - at amortized cost
45,196,593
Asset Backed Securities - available for sale
60,411,490
Asset Backed Securities - at amortized cost
93,683,823
Equity Securities with readily determinable fair values
      441,271,917


649,451,677



Federal Funds
3,977,424
Loans on Real Estate
2,332,276,991
Commercial Loans
629,536,199
Consumer Loans
7,811,807
Allowance for Loan Loss
-14,292,155
Bank Building & Equipment
39,568,766
Accrued Interest Receivable
7,814,644
Federal Home Loan Bank Stock
20,148,100
Goodwill
9,434,574
Other Assets
       142,296,510



TOTAL ASSETS
  $4,230,183,843



Liabilities and Surplus




Liabilities

Deposits
$3,305,045,129
Borrowings
380,470,829
Reserve for Deferred Taxes
11,132,120
Other Liabilities
       28,402,463


3,725,050,541
Surplus

Retained Earnings
507,091,834
Accumulated Other Comprehensive Income
          -1,958,532


505,133,302



TOTAL LIABILITIES & SURPLUS
  $4,230,183,843



The financial statements of the Bank are subject to examination by the FDIC, Office of the Commissioner of Banks and independent certified public accountants whose examinations and audit dates may differ from the June 30th date as reported above.

Statement of Condition - THIRD Quarter 2021
Assets

 Sep 30, 2021



Cash on hand and due from banks

Cash and Cash Items
$5,571,108
Due from Banks
     319,229,794


324,800,902



Investment Securities

U.S. Gov't Notes & Municipals - available for sale
8,825,448
U.S. Gov't Notes & Municipals - at amortized cost
43,154,021
Asset Backed Securities - available for sale
54,017,202
Asset Backed Securities - at amortized cost
89,737,623
Equity Securities with readily determinable fair values
      440,815,554


636,549,848



Federal Funds
3,133,451
Loans on Real Estate
2,515,911,115
Commercial Loans
650,951,627
Consumer Loans
7,094,862
Allowance for Loan Loss
-14,294,856
Bank Building & Equipment
39,282,759
Accrued Interest Receivable
7,249,858
Federal Home Loan Bank Stock
22,667,600
Goodwill
9,434,574
Other Assets
       144,943,567



TOTAL ASSETS
  $4,347,725,307



Liabilities and Surplus




Liabilities

Deposits
$3,352,364,390
Borrowings
443,289,097
Reserve for Deferred Taxes
8,132,578
Other Liabilities
       33,496,180


3,837,282,245
Surplus

Retained Earnings
512,965,296
Accumulated Other Comprehensive Income
          -2,522,234


510,443,062



TOTAL LIABILITIES & SURPLUS
  $4,347,725,307



The financial statements of the Bank are subject to examination by the FDIC, Office of the Commissioner of Banks and independent certified public accountants whose examinations and audit dates may differ from the September 30th date as reported above.

Statement of Condition - FOURTH Quarter 2021
Assets

 Dec 31, 2021



Cash on hand and due from banks

Cash and Cash Items
$5,251,773
Due from Banks
     402,450,805


407,702,578



Investment Securities

U.S. Gov't Notes & Municipals - available for sale
8,733,964
U.S. Gov't Notes & Municipals - at amortized cost
33,112,399
Asset Backed Securities - available for sale
50,291,690
Asset Backed Securities - at amortized cost
85,687,480
Equity Securities with readily determinable fair values
      503,824,129


681,649,662



Federal Funds
3,602,477
Loans on Real Estate
2,576,299,124
Commercial Loans
652,290,843
Consumer Loans
6,748,059
Allowance for Loan Loss
-14,296,808
Bank Building & Equipment
40,287,856
Accrued Interest Receivable
6,265,467
Federal Home Loan Bank Stock
22,667,600
Goodwill
9,434,574
Other Assets
       142,089,018



TOTAL ASSETS
  $4,534,740,450



Liabilities and Surplus




Liabilities

Deposits
$3,491,524,185
Borrowings
442,814,540
Reserve for Deferred Taxes
15,905,682
Other Liabilities
       28,620,094


3,978,864,501
Surplus

Retained Earnings
558,898,590
Accumulated Other Comprehensive Income
          -3,022,641


555,875,949



TOTAL LIABILITIES & SURPLUS
  $4,534,740,450



The financial statements of the Bank are subject to examination by the FDIC, Office of the Commissioner of Banks and independent certified public accountants whose examinations and audit dates may differ from the December 31st date as reported above.


Statement of Condition - First Quarter 2020
Assets

 Mar 31, 2020



Cash on hand and due from banks

Cash and Cash Items
$6,402,665
Due from Banks
              127,111,813


133,514,478



Investment Securities

U.S. Gov't Notes & Municipals - available for sale
9,750,691
U.S. Gov't Notes & Municipals - at amortized cost
92,972,666
Asset Backed Securities - available for sale
91,317,572
Asset Backed Securities - at amortized cost
16,578,655
Equity Securities with readily determinable fair values
           275,791,870


486,411,454



Federal Funds
3,134,514
Loans on Real Estate
2,256,888,185
Commercial Loans
622,604,001
Consumer Loans
11,004,972
Allowance for Loan Loss
-12,872,158
Bank Building & Equipment
39,550,095
Accrued Interest Receivable
8,777,576
Federal Home Loan Bank Stock
23,345,300
Goodwill
9,434,574
Reserve for Deferred Taxes
15,667,652
Other Assets
          120,296,337



TOTAL ASSETS
      $3,717,756,980



Liabilities and Surplus




Liabilities

Deposits
$2,889,800,148
Borrowings
452,645,216
Other Liabilities
             24,158,237


3,366,603,601
Surplus

Retained Earnings
353,029,357
Accumulated Other Comprehensive Income
              -1,875,978


351,153,379



TOTAL LIABILITIES & SURPLUS
      $3,717,756,980



The financial statements of the Bank are subject to examination by the FDIC, Office of the Commissioner of Banks and independent certified public accountants whose examinations and audit dates may differ from the March 31st date as reported above.

Statement of Condition - SECOND Quarter 2020
Assets

 Jun 30, 2020



Cash on hand and due from banks

Cash and Cash Items
$6,462,630
Due from Banks
          297,453,377


303,916,007



Investment Securities

U.S. Gov't Notes & Municipals - available for sale
9,721,076
U.S. Gov't Notes & Municipals - at amortized cost
76,407,168
Asset Backed Securities - available for sale
86,396,277
Asset Backed Securities - at amortized cost
15,325,980
Equity Securities with readily determinable fair values
           307,855,315


495,705,816



Federal Funds
3,227,318
Loans on Real Estate
2,229,002,902
Commercial Loans
648,397,861
Consumer Loans
10,452,124
Allowance for Loan Loss
-13,718,314
Bank Building & Equipment
39,631,067
Accrued Interest Receivable
10,391,743
Federal Home Loan Bank Stock
24,804,100
Goodwill
9,434,574
Reserve for Deferred Taxes
7,620,831
Other Assets
             118,711,214



TOTAL ASSETS
      $3,887,577,243



Liabilities and Surplus




Liabilities

Deposits
$2,957,585,430
Borrowings
509,899,713
Other Liabilities
             29,873,871


3,497,359,014
Surplus

Retained Earnings
391,334,512
Accumulated Other Comprehensive Income
               -1,116,283


390,218,229



TOTAL LIABILITIES & SURPLUS
      $3,887,577,243



The financial statements of the Bank are subject to examination by the FDIC, Office of the Commissioner of Banks and independent certified public accountants whose examinations and audit dates may differ from the June 30th date as reported above.

Statement of Condition - THIRD Quarter 2020
Assets

 Sep 30, 2020



Cash on hand and due from banks

Cash and Cash Items
$5,572,592
Due from Banks
          338,026,038


343,598,630



Investment Securities

U.S. Gov't Notes & Municipals - available for sale
9,012,389
U.S. Gov't Notes & Municipals - at amortized cost
72,035,760
Asset Backed Securities - available for sale
79,177,973
Asset Backed Securities - at amortized cost
13,733,129
Equity Securities with readily determinable fair values
          330,280,348


504,239,599



Federal Funds
1,695,345
Loans on Real Estate
2,169,771,622
Commercial Loans
644,037,517
Consumer Loans
9,641,425
Allowance for Loan Loss
-14,320,657
Bank Building & Equipment
39,503,525
Accrued Interest Receivable
10,086,346
Federal Home Loan Bank Stock
24,804,100
Goodwill
9,434,574
Reserve for Deferred Taxes
3,695,474
Other Assets
           123,500,503



TOTAL ASSETS
     $3,869,688,003



Liabilities and Surplus




Liabilities

Deposits
$2,937,219,321
Borrowings
487,816,950
Other Liabilities
             31,882,553


3,456,918,824
Surplus

Retained Earnings
413,672,861
Accumulated Other Comprehensive Income
                -903,682


412,769,179



TOTAL LIABILITIES & SURPLUS
     $3,869,688,003



The financial statements of the Bank are subject to examination by the FDIC, Office of the Commissioner of Banks and independent certified public accountants whose examinations and audit dates may differ from the September 30th date as reported above.

Statement of Condition - Fourth Quarter 2020
Assets

 Dec 31, 2020



Cash on hand and due from banks

Cash and Cash Items
$5,884,706
Due from Banks
     435,667,074


441,551,780



Investment Securities

U.S. Gov't Notes & Municipals - available for sale
9,114,948
U.S. Gov't Notes & Municipals - at amortized cost
46,053,843
Asset Backed Securities - available for sale
73,087,837
Asset Backed Securities - at amortized cost
50,065,971
Equity Securities with readily determinable fair values
      361,092,341


539,414,940



Federal Funds
2,456,372
Loans on Real Estate
2,151,661,614
Commercial Loans
635,613,256
Consumer Loans
8,680,445
Allowance for Loan Loss
-14,323,122
Bank Building & Equipment
39,138,618
Accrued Interest Receivable
8,495,904
Federal Home Loan Bank Stock
23,144,500
Goodwill
9,434,574
Other Assets
       119,662,554



TOTAL ASSETS
  $3,964,931,435



Liabilities and Surplus




Liabilities

Deposits
$3,075,263,985
Borrowings
398,540,962
Reserve for Deferred Taxes
4,613,548
Other Liabilities
       30,622,086


3,509,040,581
Surplus

Retained Earnings
457,019,952
Accumulated Other Comprehensive Income
          -1,129,098


455,890,854



TOTAL LIABILITIES & SURPLUS
  $3,964,931,435



The financial statements of the Bank are subject to examination by the FDIC, Office of the Commissioner of Banks and independent certified public accountants whose examinations and audit dates may differ from the December 31st date as reported above.