Nev. Admin. Code § 665.020 - 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 |
Notes
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