BANKS

Accounting and bookkeeping

Assets, Minn. Rules 2675.1150, 2675.2200

Banking house and premises, Minn. Rules 2675.2110

Bond investments, Minn. Rules 2675.1100

Cash items, Minn. Rules 2675.2100

Checks, drafts, and check certifications, Minn. Rules 2675.2260

Common stock, Minn. Rules 2675.2220

Dividends payable, Minn. Rules 2675.2240

Equipment, Minn. Rules 2675.2130

Furniture and fixtures, Minn. Rules 2675.2130

Leasehold investments, Minn. Rules 2675.2140

Liabilities, contingent or actual, Minn. Rules 2675.2270

Motor vehicles, Minn. Rules 2675.2130

Personal property, Minn. Rules 2675.2130

Posting assets and liabilities, Minn. Rules 2675.2210

Real property owned by bank, Minn. Rules 2675.2110, 2675.2170

African Development Bank, bonds, investments in, Minn. Rules 2675.1180

Agreements by

Other business, expense reimbursement agreements, Minn. Rules 2675.2420

Safe deposit boxes, rental, Minn. Rules 2675.2300

Agricultural commodity research and promotion councils, consulting, check signing procedures, Minn. Rules 1570.0500

Alcoholic beverages, advertising, Minn. Rules 7515.0760

Asian Development Bank

Bonds, investments in, Minn. Rules 2675.1180

Investment securities subject to tax, Minn. Rules 8002.0300

Assets

Accounting and bookkeeping, Minn. Rules 2675.1150, 2675.2200, 2675.2210

Charged off assets, Minn. Rules 2675.2200

Purchase at premium or discount, Minn. Rules 2675.1150

Audits and examinations

Agreed upon procedures examination, Minn. Rules 2675.2640

Certified public accountants, duties, Minn. Rules 2675.2630, 2675.2640

Opinion audit, Minn. Rules 2675.2630

Banking house and premises, accounting and bookkeeping, Minn. Rules 2675.2110

Banks for Cooperatives, investment securities, tax exemption, Minn. Rules 8002.0300

Board of directors, audits and examinations, Minn. Rules 2675.2630, 2675.2640

Bonds (public debt), see Investments permitted to banks under this topic

Buildings, accounting and bookkeeping, Minn. Rules 2675.2110

Capitol area

Parking areas, Minn. Rules 2400.2820

Use districts, Minn. Rules 2400.2205

Cash dividends, Minn. Rules 2675.2240

Cash items, accounting and bookkeeping, Minn. Rules 2675.2100

Certificates of deposit, other financial institutions, Minn. Rules 2675.2246

Charter, display and replacement copies, Minn. Rules 2675.2500

Checks, see CHECKS

Definitions, drinking water revolving fund, Minn. Rules 7380.0250

Disclosure, contingent or actual liabilities, Minn. Rules 2675.2270

Dividends, declaration, Minn. Rules 2675.2240

Electronic funds transfer terminals, Minn. Rules 2675.8100 to 2675.8190

Employees, safe deposit boxes, procedures, Minn. Rules 2675.2300

Equipment, accounting and bookkeeping, Minn. Rules 2675.2130

Examinations and audits, Minn. Rules 2675.2630, 2675.2640

Export-Import Bank of the United States (eximbank), investment securities subject to tax, Minn. Rules 8002.0300

Farm loan programs, see RURAL FINANCE AUTHORITY

Federal Financing Bank, investment securities subject to tax, Minn. Rules 8002.0300

Federal home loan banks, investment securities, tax exemption, Minn. Rules 8002.0300

Federal intermediate credit banks, investment securities, tax exemption, Minn. Rules 8002.0300

Federal land bank associations, investment securities, tax exemption, Minn. Rules 8002.0300

Federal land banks, investment securities, tax exemption, Minn. Rules 8002.0300

Federal reserve banks, investment securities subject to tax, Minn. Rules 8002.0300

Fidelity insurance, Minn. Rules 2675.2400

Financial institutions, banks defined as, tourism loans, Minn. Rules 4308.0020

Financial statements

Contingent or actual liabilities, disclosure, Minn. Rules 2675.2270

Opinion audits, Minn. Rules 2675.2630

Furniture and fixtures, accounting and bookkeeping, Minn. Rules 2675.2130

Inter-American Development Bank

Bonds, investments in, Minn. Rules 2675.1180

Investment securities subject to tax, Minn. Rules 8002.0300

Internal control systems

Annual examinations, Minn. Rules 2675.2630, 2675.2640

Resolution officer, Minn. Rules 2675.2600

Written policy, Minn. Rules 2675.2600

International Bank for Reconstruction and Development

Bonds, investments in, Minn. Rules 2675.1180

Investment securities subject to tax, Minn. Rules 8002.0300

Investments permitted to banks

Bonds (public debt)

Generally, Minn. Rules 2675.1180

Holding on par or face value, Minn. Rules 2675.1140

Investment qualities, Minn. Rules 2675.1130

Investment records, Minn. Rules 2675.1100

Leases, Minn. Rules 2675.2110, 2675.2140

Certificates of deposit, other financial institutions, Minn. Rules 2675.2246

Securities

Canadian securities, Minn. Rules 2675.1180

Eligible securities, generally, Minn. Rules 2675.1110

Foreign borrowers' securities, restrictions, Minn. Rules 2675.1180

Holder options, restrictions, Minn. Rules 2675.1170

Investment qualities, Minn. Rules 2675.1130

Issuer options, purchase prohibited, Minn. Rules 2675.2040

Noneligible securities, purchase prohibited, Minn. Rules 2675.2050

Railroad equipment trust obligations, Minn. Rules 2675.2050

Repurchase agreements, Minn. Rules 2675.1190, 2675.2000

Trust agreement, securities issued under, Minn. Rules 2675.1120

Leases

Accounting and bookkeeping, Minn. Rules 2675.2110, 2675.2140

Leasehold improvements, Minn. Rules 2675.2110

Leasehold investments, Minn. Rules 2675.2140

Liabilities

Accounting and bookkeeping, Minn. Rules 2675.2210

Contingent or actual liabilities, disclosure, Minn. Rules 2675.2270

Loans

Corporations, Minn. Rules 2675.0600

Farm loan programs, see RURAL FINANCE AUTHORITY

Feeder livestock, Minn. Rules 2675.0500

Financial statements, Minn. Rules 2675.0200

Participation loans, Minn. Rules 2675.0400

Partnerships, Minn. Rules 2675.0600

Rail user and rail carrier loan guarantee program, Minn. Rules 8830.6300 to 8830.6700

Real property loans, Minn. Rules 2675.0901

Special feeder loans, Minn. Rules 2675.0500

Mortgage bankers, financial institutions, mortgage bankers defined as, tourism loan program, Minn. Rules 4308.0020

Mortgage loans, see MORTGAGES

Motor vehicles, accounting and bookkeeping, Minn. Rules 2675.2130

National banking associations, financial institutions, national banking associations defined as, tourism loans, Minn. Rules 4308.0020

National Consumer Cooperative Bank, investment securities subject to tax, Minn. Rules 8002.0300

Notice given, dividends, declaration, Minn. Rules 2675.2240

Officers and employees

Acting as insurance agents or securities broker-dealers, Minn. Rules 2675.2420

Internal control resolution officer, Minn. Rules 2675.2600

Other business, expense reimbursement agreements, Minn. Rules 2675.2420

Passbooks, safekeeping, Minn. Rules 2675.2280

Personal property, accounting and bookkeeping, Minn. Rules 2675.2130

Power of attorney, practice before Revenue Department, Minn. Rules 8052.0300

Real property owned by bank

Accounting and bookkeeping, Minn. Rules 2675.2110, 2675.2170

Other real estate, Minn. Rules 2675.2110, 2675.2170

Records and record keeping, safe deposit boxes, Minn. Rules 2675.2300

Safe deposit boxes, Minn. Rules 2675.2300

Savings banks, see SAVINGS BANKS

Savings passbooks, safekeeping, Minn. Rules 2675.2280

Securities, see Investments permitted to banks under this topic

Shares, common stock, additional sales, Minn. Rules 2675.2220

Trustees, banks acting as, securities under trust agreement, Minn. Rules 2675.1120

Valuation of property

Banking house and premises, Minn. Rules 2675.2110

Other real estate, Minn. Rules 2675.2170

Violations and penalties, investments, purchase of noneligible securities prohibited, Minn. Rules 2675.2050

Wetland banking, see Wetland banking under WETLANDS

WIC vouchers, return without payment, Minn. Rules 4617.0090