NAC703.2271. Statement A.  


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  • Statement A must consist of a statement of financial position based on the total company, in the order of accounts prescribed by the uniform system of accounts, as of the beginning and end of the period of testing. A statement of financial position on a consolidated basis must be included if the applicant is a member of an associated group of companies.

     [Pub. Service Comm’n, Gen. Order 3 Rule 16 § 14, eff. 10-14-82]