Okla. Stat. tit. 18, § 18-434: Financial statements

At the time of each dividend or apportionment of profits and at

least once in every year, the directors shall cause to be prepared a

statement showing the financial condition of the corporation at the

end of the period to which such dividend or apportionment relates,

in such form as shall fully exhibit the assets and liabilities of

the corporation; its earnings and profits, purchases and sales,

expenses and outlays, for the period covered by such dividend or

apportionment, in such manner that a good understanding of the

condition of the company, may be obtained from such statement, and

shall cause such statement to be kept on file with the secretary

where the same may be examined by any member of the corporation at

all reasonable times.