NEW YORK (UPI) — Donald Trump has released his second personal financial statement, which is required of all presidential candidates.

But the presumptive Republican nominee has not released any of his tax returns.

The Personal Financial Disclosure, filed with the Federal Election Commission, shows Trump’s “net worth in excess of $10 billion,” which has increased since his last statement filed in July 2015, his campaign said in a statement.

The form shows an income of $557 million and a revenue increase of $190 million, which doesn’t include dividends, interest, capital gains, rents and royalties. His income included funding of construction projects at developments, reduction of debt and funding of his campaign.

In a statement, Trump said, “I filed my PFD, which I am proud to say is the largest in the history of the FEC. Despite the fact that I am allowed extensions, I have again filed my report, which is 104 pages, on time.

Trump has said he won’t release his income tax returns until federal audits are completed. He said it might not be before Election Day in November.

Democratic presidential front-runner Hillary Clinton also released her disclosure form, saying she earned more than $5 million in royalties from her 2014 memoir and about $1.5 million delivering speeches. Her husband, former President Bill Clinton, earned more than $5 million for speeches.

Her opponent in the Democratic primary, Sen. Bernie Sanders, has criticized Clinton for getting paid by Goldman Sachs for speeches and wants the transcripts released.

The Clinton campaign bashed Trump for not releasing his tax returns.

“Despite Donald Trump’s boasting, submitting his Personal Financial Disclosure form is no breakthrough for transparency -— it is a legal requirement for anyone running for president,” said Clinton campaign spokeswoman Christina Reynolds. “The true test for Donald Trump is whether he will adhere to the precedent followed by every presidential candidate in the modern era and make his tax returns available, as Hillary Clinton has done.”

Trump, in releasing its disclosed form, noted that Sanders hadn’t released his form.

“This is the difference between a businessman and the all-talk, no-action politicians that have failed the American people for far too long,” Trump said.

And Trump bragged about his own financial success.

“I have built an incredible company and have accumulated one of the greatest portfolios of real estate assets, many of which are considered to be among the finest and most iconic properties in the world,” he said in a statement. “This is the kind of thinking the country needs.”

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