Semiannually, on or before February 1 and August 1, such association shall file with the Banking Board a statement signed and sworn to by its president and secretary, or by three directors, showing its business standing and financial condition on the last day of December and June preceding. Such statement shall show that it possesses actual paid in, unimpaired and well invested assets of at least $300,000, and a fully paid up cash guaranty fund of $25,000.