3. A daily report of banks in the financial district of New York City (required by the Federal Reserve Bank of New York) covering the following items : balances of out-of-town correspond ents, call loans of this bank, time loans for out-of-town corre spondents, time loans to brokers, paper eligible for discount at the federal reserve bank, items eligible for use as collateral to govern ment deposits, and the bank's reserve position. This report was also born of war finance exigencies.
III. To the Clearing House: T. A report of condition at the close of business on each Friday. From these reports the weekly summary of the condi tion of the clearing house member banks is prepared for the public press. The report covers the following in detail: loans, discounts, and investments; cash in own vaults—gold, legal tenders, silver, national bank notes, and federal reserve notes; reserve in federal reserve bank; gross deposits; net demand deposits; time deposits; circulation; United States deposits; bills payable and rediscounts with federal reserve bank; per cent of reserve to net demand de posits in federal reserve bank; per cent of reserve to time deposits in federal reserve bank. To assist in the preparation of this report, the general bookkeeper's department keeps a "weekly averages book," which contains a condensed record of every resource and liability of the bank and is very useful in making up comparative figures.
2. A monthly supplementary statement to the department of inspection and examination. It covers bills payable; redis counts; certificates of deposit, officers' checks, or other similar obligations, issued for the purpose of borrowing money; assets sold with agreement to repurchase; the bank's own time drafts issued and outstanding; money borrowed in other forms; unused commercial and travelers' credits issued or guaranteed, for which payment has not been received; acceptances made for the bank's own account under commercial and clean credits guaranteed; loans held for customers, payment of which has been guaranteed; loans held for customers, payment of which has not been guaranteed; amount of the bank's own foreign and domestic acceptances.
IV. To the Bank's President or Cashier: i. Certain books of record, which show important figures in thousands daily, averaged for the month and year. These constitute a ready reference for comparative figures.
2. Special reports of various kinds.
3. A "scratch statement" which is a forecast of the daily statement, prepared from statements of the net changes in loans and discounts, securities, cash, reserve, net demand deposits, capital, surplus, profit and loss, expenses, discount, interest, com mission, rent, exchange. These net changes are furnished to the general bookkeeper by each department as early as possible every day. Cash paid and cash received, and large single receipts or payments are given with considerable detail and description.
V. To the State Department of Taxes and Assessments: I. A yearly statement, showing the authorized capital stock, number of shares, par value of shares, amount of capital paid in, amount of surplus and undivided profits, and a complete list of the names and places of residence of the shareholders and the number of shares owned by each. Such a statement would be required, of course, only in states levying a tax on the capital shares of banks, as is done in New York.
Card Files In the general bookkeeper's department are filed such docu ments as powers of attorney, resolutions, contracts, surrogates' certificates, comptrollers' waivers, attachments, wills, and certi fied copies of wills and guaranties or bonds of indemnity, and also certain correspondence and forms of the Comptroller of the Cur rency, the federal reserve bank, and the clearing house. The various papers are indexed on cards and are described as to date received, parties represented, date canceled, and general remarks, and the cards are filed alphabetically under each classi fication. Each card is numbered, and the papers referring to it are placed in an envelope bearing the same number and are kept in the safe.