After the effective date hereof, an association shall not give for the opening of, or increasing the amount of, any account, any give-away that has a monetary value in excess of the sum fixed for specified classes of accounts by rule of the superintendent. The monetary value of any give-away so given shall be the cost thereof to the association and the association shall keep in its records for a period of at least two years suitable evidence of such cost. If the give-away is purchased or obtained by the association together with, in connection with, or at the same time as another item or other items from the same supplier, not identical therewith, such value shall be deemed to be the then current regular selling price or charge of the supplier on separate sales or dispositions thereof in the quantity included, and the association shall in such case obtain, and keep in its records for a period of at least two years, a signed statement by such supplier of such regular selling price or charge. As used in the foregoing provisions of this section, the term "give" means to give, to sell or dispose of for less than full monetary value as hereinbefore defined, or with any agreement or undertaking, contingent or otherwise, for repurchase or redemption, whether total or partial, or to offer, promise, or agree to do any of the foregoing. The term "give-away" means any money, property, service, or other thing of value, whether tangible or intangible. The term "account" means shares of an association of whatsoever class or designation, accounts, share account, investment certificate, share subscription, and credit to the account of the maker thereof other than credit on account of a loan by the association.