LAC 10:XIII.321. Pooling of Interests

A. All earnings statements required by Sections 51:701-51:720 of the Louisiana Revised Statutes of 1950, as amended to be filed with the Commissioner of Securities which reflect poolings of interest must be set out for each period reported: 1. total actual historical earnings and earnings per share of the issuer; 2. total earnings and earnings per share of the company or companies taken over; 3. show separately the detailed operating results for the company or companies taken over for the period reported up to the date of the take-over of the take-over occurred during the last fiscal year or interim period reported.