Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 167, § 13

All annual reports submitted to the commissioner by banks shall be on a form which he shall prescribe. Each report shall contain a declaration signed by the president, or by an officer designated by the board of directors or trustees of the bank to make the declaration, that the report is true and correct to the best of his knowledge and belief. The correctness of the report shall be attested by the signatures of at least 3 directors or trustees of the bank, other than the officer making the declaration, with the declaration that the report has been examined by them and to the best of their knowledge and belief is true and correct.

Annually, on or before July 1, the commissioner shall make a report to the general court containing aggregate statements of the condition, as of the preceding December, of all savings banks, co-operative banks, savings and loan associations, credit unions, trust companies, and, private, foreign, or other banks under his supervision, with other information relative to the affairs of the banks as the commissioner considers to be in the public interest.

The reports required by this section shall be printed and shall include the locations of the main offices and branches, the names of the operating officers and directors or trustees of each bank, and such suggestions as the commissioner considers expedient relative to the general conduct and condition of banks under his supervision. Such report shall include a list of banks where the call provided for in section 38 of this chapter and in section 4 of chapter 167A exceeds the amount loaned to the Massachusetts Housing Partnership Fund pursuant thereto.