{"data":{"id":"us-ma/mass.-gen.-laws-ch.-171-27","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 171, § 27","heading":"Balance sheets","body":"Section 27. Each such corporation shall prepare a balance sheet, in accordance with generally accepted accounting principles, which presents fairly its condition as of the last business day of its fiscal year. A copy of said balance sheet shall be made available to a depositor upon request.","path":["Part I","Title XXII","Chapter 171"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter171/Section27","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:24:02Z","sha256":"958ab2fdc55b29a544d8250ee690777ee0877b935aa9729d0bb243ca28bfd995","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-171-26","next":"us-ma/mass.-gen.-laws-ch.-171-28"},"notice":"GroundRules: Original legal text. Not legal advice."}