Delaware Code § 5-1705

Annual report to Commissioner
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(a) Every building and loan association existing under this Code or any other law of this State or any other state, and doing business
within the boundaries of this State, shall annually, at the end of its fiscal year, furnish to the State Bank Commissioner, a detailed statement
of its condition at the close of its last fiscal year, giving a full detailed statement showing the gross amount of dues, interest, premiums,
fines, repayments and other funds received and collected by the association for the last fiscal year, and the amount of its earnings, and its
aggregate assets and liabilities at the close of the fiscal year and any other information that the Commissioner may request. The statement
shall be verified by the oath or affirmation of the president and secretary, duly administered by some person authorized by the laws of the
State to administer oaths. The Commissioner may, 1 time within every fiscal year of any building and loan association existing under the
laws of this State or any other state, and doing business within the boundaries of this State, require any such association to issue, as a part
of the annual statement of the association, a list by book number, of all accounts in arrears or in advance, or in the case of associations of
the kind commonly designated and described as being organized under the permanent or Dayton plan, may require the confirmation of the
accounts of all members. The confirmation shall set forth the credit balance of each of the members as the same is shown upon the books of
the building and loan association upon a day selected by the Commissioner. The expense of issuing the list shall be paid entirely by each
individual association.
(b) Every building and loan association doing business in this State, created by the laws or regulations of any other state or federal
agency, shall furnish a statement which sets forth the amount of assets held by the association in this State, and the amount of liabilities due
shareholders residing in this State and submit a copy of its annual report at the end of each fiscal year.

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