Mass. Gen. Laws ch. 167 § 13
All annual reports submitted to the commissioner by banks and credit unions shall be on a form which he shall prescribe. Each such report shall contain a declaration signed by the president, or by any other such officer designated by the board of directors or trustees of such bank or credit union to make such 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 three directors or trustees of the bank or credit union, other than the officer making such 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 the third Wednesday in March, the commissioner shall communicate to the general court an abstract of his report and such suggestions as he considers expedient relative to the general conduct and condition of banks under his supervision. Thereafter, on or before the first day of April in each year, the commissioner shall make an annual report to the general court containing a statement of the condition, as of the last day of December next preceding, of each trust company, corporation subject to chapter one hundred and seventy-two A and private or foreign bank under his supervision, including any such banks as are in the hands of the commissioner, together with such other information relative to the affairs of said banks and of such persons subject to chapters one hundred and sixty-nine and one hundred and seventy-four as, in his opinion, the public interest may require; provided, however, that such report shall include a list of banks where the call provided for in section thirty-eight of this chapter and section four of chapter one hundred and sixty-seven A exceeds the amount loaned to the Massachusetts Housing Partnership Fund pursuant thereto. Annually, on or before the first day of August, the commissioner shall make a similar report containing a statement of the condition, as of the regular meeting day for the receipt of moneys in the preceding April of each co-operative bank and savings and loan association, and, on or before the first day of June, a similar report upon the condition, as of the last day of December next preceding, of each credit union, and, on or before the first day of May, a statement of the condition, as of the last business day of December next preceding of each savings bank and institution for savings under his supervision, with such other information relative to the affairs of such banks, associations and credit unions as he may deem to be in the public interest.
The reports required by this section shall be printed and shall contain abstracts, listing the assets and liabilities, from the annual report of each bank examined by the commissioner. Such reports shall include the locations of the main offices and branches, the names of the operating officers and directors or trustees of each bank and an aggregate statement of condition for the banks examined.
Mass. Gen. Laws ch. 167, § 13