§2297b–6. Annual reports
(a) In general
The Corporation shall prepare and submit an annual report of its activities to the President and the Congress. This report shall contain-
(1) a general description of the Corporation's operations;
(2) a summary of the Corporation's operating and financial performance, including an explanation of the decision to pay or not pay dividends;
(3) copies of audit reports prepared under section 2297b–4 1 of this title;
(4) the information required under regulations issued under section 78m of title 15; and
(5) an identification and assessment of any impairment of capital or ability of the Corporation to comply with this division.
(b) Deadline
The report shall be completed not later than 150 days following the close of each of the Corporation's fiscal years and shall accurately reflect the financial position of the Corporation at fiscal year end.
(Aug. 1, 1946, ch. 724, title II, §1307, as added Oct. 24, 1992,