HRS §412:13-226
Books, accounts, and records
This section says a foreign bank with a Hawaii branch, agency, or representative office must keep or make available certain books, accounts, and records. These must show all transactions done by or for that office, and any actions taken in Hawaii by its employees for the bank's offices elsewhere.
financial institutions
The statute, as written — Books, accounts, and records
Each foreign bank that is licensed to establish and maintain a Hawaii state branch, Hawaii state agency, or Hawaii representative office shall maintain or make available at any office appropriate books, accounts, and records reflecting: (1) All transactions effected by or on behalf of the office; and (2) All actions taken in this State by employees of the foreign banking corporation located in this State to effect transactions on behalf of any office of the foreign bank located outside this State.
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