{"data":{"id":"us-mt/32-1-453","jurisdiction":"us-mt","citation":"32-1-453","heading":"Calculation of profits.","body":"Interest or commissions unpaid, although due or accrued, on debts owing to any bank may not be included in calculation of its profits, unless the bank keeps its books on a complete accrual basis in which event the bank shall show on its books accrued interest receivable on notes, bonds, and other investments, unless the same is past due, and shall also carry on its books accrued interest, taxes, and expenses payable.","path":["TITLE 32. FINANCIAL INSTITUTIONS","CHAPTER 1. BANKS AND TRUST COMPANIES","Part 4. Operation and Regulation"],"source_url":"https://mca.legmt.gov/bills/mca/title_0320/chapter_0010/part_0040/section_0530/0320-0010-0040-0530.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:51:50Z","sha256":"9288958e55883cf3fd51c48a7f80ebfbd362f0c95e90cb59ba0c92745f739679","source_id":"us-mt","stale":false,"prev":"us-mt/32-1-452","next":"us-mt/32-1-454"},"notice":"GroundRules: Original legal text. Not legal advice."}