# 12 U.S.C. § 161: Reports to Comptroller of the Currency

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t12_s161

## Section

- **Citation:** 12 U.S.C. § 161
- **Heading:** Reports to Comptroller of the Currency
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** July 23, 2026
- **Source:** Publisher's official text
- **Location:** Title 12—BANKS AND BANKING > CHAPTER 2—NATIONAL BANKS > SUBCHAPTER X—BANK EXAMINATIONS › REPORTS

## Text

Every association shall make reports of condition to the Comptroller of the Currency in accordance with the Federal Deposit Insurance Act [ 12 U.S.C. 1811 et seq.]. The Comptroller of the Currency may call for additional reports of condition, in such form and containing such information as he may prescribe, on dates to be fixed by him, and may call for special reports from any particular association whenever in his judgment the same are necessary for his use in the performance of his supervisory duties. Each report of condition shall contain a declaration by the president, a vice president, the cashier, or by any other officer designated by the board of directors of the bank to make such declaration, that the report is true and correct to the best of his knowledge and belief. The correctness of the report of condition shall be attested by the signatures of at least three of the directors of the bank 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. Each report shall exhibit in detail and under appropriate heads the resources and liabilities of the association at the close of business on any past day specified by the Comptroller, and shall be transmitted to the Comptroller within the period of time specified by the Comptroller. Special reports called for by the Comptroller need contain only such information as is specified by the Comptroller in his request therefor, and publication of such reports need be made only if directed by the Comptroller.

(R.S. § 5211; Feb. 27, 1877, ch. 69, § 1 , 19 Stat. 252 ; Dec. 28, 1922, ch. 18 , 42 Stat. 1067 ; Feb. 25, 1927, ch. 191, § 13 , 44 Stat. 1232 ; June 16, 1933, ch. 89, § 27 , 48 Stat. 191 ; Pub. L. 86–230 , §§ 11, 22(b), Sept. 8, 1959 , 73 Stat. 458 , 466; Pub. L. 86–671, § 5 , July 14, 1960 , 74 Stat. 551 ; Pub. L. 89–485, § 13(d) , July 1, 1966 , 80 Stat. 243 ; Pub. L. 101–73, title IX, § 911(b)(1) , Aug. 9, 1989 , 103 Stat. 478 ; Pub. L. 103–325, title III, § 308(a) , Sept. 23, 1994 , 108 Stat. 2218 .)

## Nearby sections

- [12 U.S.C. § 21 Formation of national banking associations; incorporators; articles of association](https://www.frixlaw.com/law-library/statutes/usc_t12_s21.md)
- [12 U.S.C. § 21a Amendment of articles of association](https://www.frixlaw.com/law-library/statutes/usc_t12_s21a.md)
- [12 U.S.C. § 22 Organization certificate](https://www.frixlaw.com/law-library/statutes/usc_t12_s22.md)
- [12 U.S.C. § 23 Acknowledgment and filing of certificate](https://www.frixlaw.com/law-library/statutes/usc_t12_s23.md)
- [12 U.S.C. § 24 Corporate powers of associations](https://www.frixlaw.com/law-library/statutes/usc_t12_s24.md)
- [12 U.S.C. § 24a Financial subsidiaries of national banks](https://www.frixlaw.com/law-library/statutes/usc_t12_s24a.md)
- [12 U.S.C. § 25 Omitted](https://www.frixlaw.com/law-library/statutes/usc_t12_s25.md)
- [12 U.S.C. § 25a Participation by national banks in lotteries and related activities](https://www.frixlaw.com/law-library/statutes/usc_t12_s25a.md)
- [12 U.S.C. § 25b State law preemption standards for national banks and subsidiaries clarified](https://www.frixlaw.com/law-library/statutes/usc_t12_s25b.md)
- [12 U.S.C. § 26 Comptroller to determine if association can commence business](https://www.frixlaw.com/law-library/statutes/usc_t12_s26.md)
- [12 U.S.C. § 27 Certificate of authority to commence banking](https://www.frixlaw.com/law-library/statutes/usc_t12_s27.md)
- [12 U.S.C. § 28 Repealed. Pub. L. 103–325, title VI, § 602(e)(1) , Sept. 23, 1994 , 108 Stat. 2291](https://www.frixlaw.com/law-library/statutes/usc_t12_s28.md)
- [12 U.S.C. § 29 Power to hold real property](https://www.frixlaw.com/law-library/statutes/usc_t12_s29.md)
- [12 U.S.C. § 30 Change of name or location](https://www.frixlaw.com/law-library/statutes/usc_t12_s30.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t12_s161. Check the current official text before relying on it. Not legal advice.