CFR > Title 12 - Banks and Banking > CHAPTER I—COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY > PART 5—RULES, POLICIES, AND PROCEDURES FOR CORPORATE ACTIVITIES > SUBPART E—Payment of Dividends (§5.60 to §5.67) > 5.62—Date of declaration of dividend.

5.62—Date of declaration of dividend.

A national bank shall use the date a dividend is declared for the purposes of determining compliance with this subpart.