Haw. Code R. § 15-2-11
Current through November, 2024
During the life of a loan, each borrower shall submit to the director, annually, financial reports consisting of a balance sheet and profit and loss statement on either a fiscal year or calendar year basis, depending on the tax reporting period of the borrower. These reports shall be submitted no later than four months after the close of the applicable tax period. The department may require the filing of interim financial statements and reports and the submission of progress and final reports relating to any aspects of the business.
Haw. Code R. § 15-2-11