Each year the foreign and domestic corporations operating in Michigan are required to file with state government reports summarizing their financial status. These statements, prepared on forms issued by the Department of Commerce, reveal such facts as name of firm, post office address, character of business, places of operation, amount of authorized capital stock, value of property owned, cash on hand, and other assets. Also included is information on all debts and liabilities, names and post office addresses of corporate directors, and occasionally, the names and post office addresses of stockholders with data on their respective holdings (Archives of Michigan, Circular No. 15 - Corporation Records, http://www.michigan.gov/documents/mhc_sa_circular15_49704_7.pdf, accessed July 2010).