Georgia Code Title 7. Banking and Finance § 7-1-1104

(1) Are in English;

(2) Are submitted at the times and in the form specified by the department;

(3) Are under oath of one of the foreign bank's officers, managers, or agents located at a branch, agency, or representative office in this state;

(4) Show the amount of the foreign bank's assets and liabilities, expressed in United States currency;

(5) With respect to a Georgia state branch or Georgia state agency, show the amount of the branch or agency's assets and liabilities, expressed in United States currency; and

(6) Contain other information that the department requires.