Form 26 - Periodic Report Regarding Value, Operations And Profitability Of Entities In Which The Estate Of [name Of Debtor] Holds A Substantial Or Controlling Interest Page 11
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16Form 26 Instr.– Cont.
Instructions for Exhibit A – Valuation
7.
Provide a statement of the entity’s value and the value of the estate’s interest in the entity,
including a description of the basis for the valuation, the date of the valuation, the
valuation method used and the source or preparer of the information. This valuation must
be no more than two years old.
Instructions for Exhibit B – Financial Statements and Profitability
8.
The financial statements may be unaudited. The financial statements should be prepared
in accordance with generally accepted accounting principles in the United States
(“USGAAP”); deviations, if any from USGAAP, shall be disclosed. Indicate the source
or preparer of the information.
9.
Exhibit B shall include the following financial statements, and shall indicate the source of
the information presented:
(a) A balance sheet dated as of the end of the most recent six-month period of the current
fiscal year and as of the end of the preceding fiscal year.
(b) A statement of income (loss) for the following periods:
(i) For the initial report:
a. the period between the end of the preceding fiscal year and the end of
the most recent six-month period of the current fiscal year; and
b. the prior fiscal year.
(ii) For subsequent reports, since the closing date of the last report.
(c) A statement of changes in cash flows for the following periods:
(i) For the initial report:
a. the period between the end of the preceding fiscal year and the end of
the most recent six-month period of the current fiscal year; and
b. the prior fiscal year.
(ii) For subsequent reports, since the closing date of the last report.
(d) A statement of changes in shareholders’/partners’ equity (deficit) for the following
periods:
(i) For the initial report:
a. the period between the end of the preceding fiscal year and the end of
the most recent six-month period of the current fiscal year; and
b. the prior fiscal year.
(ii) For subsequent reports, since the closing date of the last report.
10. The balance sheet contained in Exhibit B-1 may include only major captions with the
exception of inventories. Data as to raw materials, work in process, and finished goods
inventories should be included either on the face of the balance sheet or in the notes to
Form B26- Rule 2015.3
Rev. 1/15/14
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