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(a) Disclosure by a Nongovernmental Corporation. Any nongovernmental corporation that is a party to a district-court or BAP proceeding or that seeks to intervene must file a statement that:
(1) identifies any parent corporation and any publicly held corporation that owns 10% or more of its stock; or
(2) states that there is no such corporation.
(b) Disclosure About the Debtor. The debtor, the trustee, or, if neither is a party, the appellant must file a statement that:
(1) identifies each debtor not named in the caption; and
(2) for each debtor that is a corporation, discloses the information required by (a).
(c) Time to File; Supplemental Filing. A Rule 8012 statement must:
(1) be filed with the principal brief or upon filing a motion, response, petition, or answer in the district court or BAP, whichever occurs first—unless a local rule requires earlier filing;
(2) be included before the table of contents in the principal brief; and
(3) be supplemented whenever the information required by this rule changes.
