{"data":{"id":"us-ia/iowa-code-501.711","jurisdiction":"us-ia","citation":"Iowa Code § 501.711","heading":"Financial statements for interest holders.","body":"A cooperative shall prepare annual financial statements, which may be consolidated or combined statements of the cooperative and one or more of its subsidiaries, as appropriate, that include a balance sheet as of the end of the fiscal year and an income statement for that year. Upon written request from an interest holder, a cooperative, at its expense, shall furnish to that interest holder the financial statements requested. If the annual financial statements are reported upon by a public accountant, the report must accompany the financial statements.","path":["Title XII - BUSINESS ENTITIES (Ch. 486 - 504C)","Chapter 501 - CLOSED COOPERATIVES","Subchapter VII - RECORDS AND REPORTS","Part 2 - REPORTS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/501.711.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:12Z","sha256":"8e5e0655807961a42ac8a6fb11a10691f2bc69f24be1bac95541d0453bc4b2c6","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-501.710","next":"us-ia/iowa-code-501.712"},"notice":"GroundRules: Original legal text. Not legal advice."}