(1) Each qualified Montana capital company shall report to the board on a quarterly basis all qualified investments that the company has made. Companies shall include information necessary to determine whether the company is making 'qualified investments' as defined in section 90-8-104(5) , MCA. Such information shall be reported on forms provided by the administrator and shall include, but is not limited to:

(a) the name, location, and owners of each business in which the company has invested;

(b) the number of employees in each business;

(c) a certification that all businesses in which the company has invested are 'small businesses' as defined in ARM 8.97.802;

(d) a description of how the activities of these businesses meet the criteria for qualified investments specified in section 90-8-104(5) , MCA, and;

(e) the amount of the investment and percentage it represents of the "qualified" company's capital base.