<P> ⟨ ⟩ = = Paper statements = = Historically, bank statements were paper statements produced monthly, quarterly or even annually . Since the introduction of computers in banks in the 1960s, bank statements have generally been produced monthly . Bank statements for accounts with small transaction volumes, such as investments or savings accounts, are usually produced less frequently . Depending on the financial institution, bank statements may also include certain features such as the cancelled cheques (or their images) that cleared through the account during the statement period . </P> <P> Some financial institutions use the occasion of posting bank statements to include notices such as changes in fees or interest rates or to include promotional material . </P> <P> Today, the monthly mailing of bank statements is the norm in many countries . It is not customary in some countries, such as Japan, where individual account holders are expected to keep track of deposits, withdrawals, and balances using their own passbooks at ATMs . </P> <P> With the wider access to the Internet and online banking, bank statements (also known as electronic statements or e-statements) can be viewed online, and downloaded or printed by the customer . To reduce the cost of postage and the generation of paper bank statements, some financial institutions encourage their customers to receive bank statements electronically, for example by charging a fee for paper statements . This may be as attachments to emails or, as a security measure, as a reminder that a new statement is available on the financial institution's website . Whether such statements are transmitted as attachments or from the website, they are commonly generated in PDF format, to reduce the ability of the recipient to electronically alter the statement . </P>

When do bank statements come in the mail