25 CFR §115.404
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
A minor's statement of performance will identify the source, type, and status of the funds deposited and held in the account; the beginning balance; the gains and losses; receipts and disbursements, if any; and the ending balance of the quarterly statement period for the minor's supervised account.