ARM 38.5.148. PREFERRED STOCK CAPITAL

(1) Statement F shall also show the weighted average cost of preferred stock capital based upon the following data for each class and series of preferred stock outstanding according to the most recently available balance sheet: (a) Title; (b) Date of issuance; (c) Dividend rate; (d) Par value of stated amount of issue; (e) Issuance expenses; (f) Net proceeds; (g) Cost of money, that is, the dividend rate divided by net proceeds per unit or share; (h) Amount outstanding; (i) If issue is owned by an affiliate, then provide the name and relationship of owner.