Nevada Administrative Code › Chapter 665 - Banks: Examination and Reports › Section 665.020 - List of business records to be retained

Current through June 11, 2024
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
Banking Div., Retention of Records Reg., eff. 12-14-78