Sec. 92.205.  COMPUTATION OF INCOME.  (a)  A savings bank shall close its books at the times provided by its bylaws to determine its gross income for the period since the date of the last closing of its books.
(b)  A savings bank's net income for a period is computed by subtracting the amount of the savings bank's operating expenses for the period from the savings bank's gross income for the period.
Acts 1997, 75th Leg., ch. 1008, Sec. 1, eff. Sept. 1, 1997.