38.5.151 WORKING PAPERS -- COMMON STOCK INFORMATION
(1) Working papers shall include the
following information on outstanding common stock for the five calendar years
preceding the end of the test period and by months for the 12 month test
period:
(a) Average number of shares outstanding;
(b) Earnings per average share for only the
five years preceding the test year;
(c) Annual earnings per share
for only the latest reported 12 month average;
(d) Annual dividend rate per share;
(e) Dividends listed as percent of
earnings;
(f) Average market price based on the monthly high and low.
History: Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA; NEW, Eff. 7/5/77.