If any financial institution shall have participated in filing a consolidated return of income to the federal government, it shall file with the commissioner a statement of net income showing its gross income and deductions in accordance with the law and regulations governing the usual federal returns of corporations not so participating.
First. The total authorized amount of its capital stock; the amount issued and outstanding and the amount then paid thereon; the classes, if any, into which it is divided; the par value and number of its shares; the market value of the shares of each class of its stock outstanding.
Second. A statement of the assets, both within and without the commonwealth, belonging to the corporation, with the value thereof, and of the liabilities of the corporation.
Third. A statement of the profit or loss resulting from the business of the corporation for the twelve months ending with December thirty-first preceding the year in which the return is made.
Mass. Gen. Laws ch. 62C, § 12