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 15

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Form 26 Instr.– Cont.
Beginning of period
End of period
13.
Subject to paragraph 11 above, an illustrative example of such a statement of changes in
shareholders’/partners’ equity in Exhibit B-4 is set forth below:
XYZ Company
Statement of changes in shareholders’/partners’ equity (deficit)
For the periods ending
Year to date
Prior Fiscal Year
Balance, beginning of period
Comprehensive net income
Net income
Other comprehensive
income, net of tax
Unrealized gains (losses) on
securities
Foreign translation adjustments
Minimum pension liability
adjustment
Issuance of stock
Dividends paid
Balance, end of period
14.
The financial information in the financial statements shall include disclosures either on
the face of the statements or in accompanying footnotes sufficient to make the
information not misleading. Disclosures should encompass, but not be limited to, for
example, accounting principles and practices; estimates inherent in the preparation of
financial statements; status of long-term contracts; capitalization including significant
borrowings or modification of existing financing arrangements; and the reporting entity
resulting from business combinations or dispositions. Where material contingencies exist,
disclosure of such matters shall be provided.
15.
If appropriate, the statement of income (loss) should show earnings (loss) per share and
dividends declared per share applicable to common stock. The basis of the earnings per
share computation should be stated together with the number of shares used in the
computation.
Form B26- Rule 2015.3
Rev. 1/15/14

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