Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 166, § 12A

Every company subject to the requirements of section eleven shall file with the department, with its annual return required under said section, a condensed return of its business and financial condition, in such form and with such detail as the department requires, signed and sworn to by the treasurer and by the chief accounting officer of such company, setting forth the amount of receipts and expenditures and the amount of each of the principal items of operating expenses, amounts accrued for interest and other carrying charges for capital, taxes, amounts accrued for depreciation and amounts reserved or available for payment of dividends, and at the same time file with the clerk of each city and town in which it operates a copy of such condensed return which shall be kept in the clerk's office and shall be open to public inspection during office hours. If in any year the annual report to the stockholders of such a company sets forth the items specified in this section, such report, duly signed and sworn to as above prescribed, may be filed with the clerk of each such city and town in place of the return herein provided for. The provisions of section twelve relative to returns under section eleven shall apply to returns and copies thereof required to be filed under this section.