N.Y. Comp. Codes R. & Regs. tit. 3, § 50.32 – Periodic statement.

(a) Within 10 business days after any valuation date, the mutual trust investment company shall cause to be prepared, as of the opening of business on such valuation date, a statement of condition of the mutual trust investment company on the basis of such valuation, showing separately the items of principal and income, and containing a memorandum of the following:
1. (1) the number of shares outstanding;
2. (2) the value per share; and
3. (3) the income per share since the preceding valuation date.
(b) Such periodic statements of condition shall be certified by one or more of the members of the board of directors of the mutual trust investment company and retained as permanent records of the mutual trust investment company.