With the exception of the balance sheet and income statement, all portions of the annual report required by s. 218.04(10) (a), Stats., shall be completed as of the close of business on December 31 in the year for which the annual report is furnished. The licensee may, if written authorization has been granted to the licensee by the division, file a balance sheet and income statement for a date prior to December 31, but not before September 30 in the year for which the report is furnished.
Wis. Admin. Code Department of Financial Institutions DFI-Bkg 74.12
This section is repealed eff. 1-1-25 by 2023 Wis. Act 267.