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 13
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![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 Printable pdf](https://data.formsbank.com/pdf_docs_html/282/2822/282204/page_1_thumb.png "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 Printable pdf")
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16Form 26 Instr.– Cont.
Bonds, mortgages, and other long-term debt,
including capitalized leases
Indebtedness to affiliates (non-current)
Other liabilities
Commitments and contingencies
Deferred credits
Minority interests in consolidated subsidiaries
Preferred stock subject to mandatory redemption
or whose redemption is outside the control
of the issuer
Total liabilities
Shareholders' equity
Total liabilities and shareholders’/partners’ equity
11.
The statement of income (loss) contained in Exhibit B-2 should also include major
captions. When any major statement of income (loss) caption is less than 15% of net
income (loss) for the most recent fiscal year, the caption may be combined with others.
Notwithstanding these tests, de minimis amounts need not be shown separately. An
illustrative example of such a statement of income (loss) is set forth below:
XYZ Company
Statement of income (loss)
For the periods ending
Year to date
Prior Fiscal Year
Net sales and gross revenues
Costs and expenses applicable to sales and revenues
Gross profit
Selling, general, and administrative expenses
Provision for doubtful accounts
Other general expenses
Operating income (loss)
Non-operating income (loss)
Interest and amortization of debt discount
Non-operating expenses
Income or loss before income tax expense
Income tax expense
Minority interest in income of
consolidated subsidiaries
Equity in earnings of unconsolidated subsidiaries
Form B26- Rule 2015.3
Rev. 1/15/14
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