Every capital stock association shall make available to its stockholders annually, a report of its financial condition as of the end of the fiscal year, either
a. By mailing to each stockholder of record a statement of assets and liabilities, and a statement of operations; or
b. By publishing a statement of its assets and liabilities at least once in a newspaper published or circulating in the municipality in which the principal office of the capital stock association is located and by furnishing to any stockholder upon request, a statement of assets and liabilities, and a statement of operations; or
c. By reporting in such manner and form as may be required by regulations promulgated by the commissioner.