[2083-4.] Supervision Over Banking Institutions and Building and Loan Associations SECTION  1786 . Terms Defined. — "Bank" as used in this article, includes banker, commercial bank, bank of issue and discount, savings bank, trust corporation, and banking institutions of every kind. "Institution", as used in this article with reference to banking institutions subject to the supervisory provisions hereof, includes both banks and building and loan associations. [1459-146.] SECTION  1787 . Quarterly Report of Certain Institutions to Insular Treasurer . — Every bank and every building and loan association engaged in business in the Philippine Islands shall on or before the fifteenth day of January, April, July, and October in eac h year, make a report to the Insular Treasurer. This quarterly report shall contain such information relative to the business of the person or institution making the report as may be generally prescribed in the regulations of the Bureau of the Treasury or  as may be called for by the Insular Treasurer in special inquiries. When made by a corporation doing business in the Philippine Islands as a branch of a principal institution in another country, such report shall specifically state all the details of the business conducted during the preceding quarter in the Philippine bra nch thereof, and shall also report the financial condition of its principal at the latest practicable period prior to the date of such report. Forms for reports shall be supplied by the Insular Treasurer to all institutions of which reports are required in the Islands; and it shall be the duty of the Insular Treasurer therein to require the statement of such matters, as nearly as may be, as in th e United States are required to be stated in the reports made by national banks to the Comptroller of the Currency under the laws and regulations there prevailing. [52-1, 2; 1459-189.] SECTION  1788 . Examinations into Condition of Institutions . — It shall be the duty of the Insular Treasurer, personally or by deputy, at least once in every twelve months, and at such other times as he may deem expedient, to make an examination of the books  of every institution within the purview of this article in Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 535 ARTICLE  VIII