(1) Statement H shall show the percentage rate of return claimed. The statement shall show the cost of debt capital, preferred stock capital, and common stock capital and the overall rate of return claimed based on the utilities capitalization. In addition, items required in ARM 38.5.2816 through 38.5.2819, inclusive, shall be submitted as part of Statement H. In such cases where 50 percent or more of the common stock of the public utility is not held by the public but is owned by another corporation, the information required in Statement H shall also be submitted to the extent applicable with respect to the parent company.