(1) Statement F shall show the percentage rate of return claimed. The statement shall show the cost of debt capital, preferred stock capital and the return on the stockholder's equity resulting from the overall rate of return claimed, based upon the utility's capitalization. In addition, items required in ARM 38.5.147 to 38.5.152, inclusive, shall be submitted as part of Statement F. In such cases wherein 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 by ARM 38.5.147 to 38.5.152, inclusive, shall also be submitted to the extent applicable with respect to the debt, preferred stock and common stock of the parent company.