The financial reports of any bank engaging in financial futures contracts shall disclose in an explanatory note any financial futures contract activity that materially affects the bank's financial condition.

(Authorized by K.S.A. 9-1713; implementing K.S.A. 1995 Supp. 9-1101; effective, T-85-20, July 2, 1984; effective May 1, 1985; amended Aug. 9, 1996.)