(a) In addition to the reports required by this Subpart, all special franchise owners other than unregulated special franchise owners shall file with ORPTS a copy of their annual financial statement as submitted to the appropriate regulatory agency and a completed form RP 6.5 - Addendum to Financial Report. Form RP 6.5 shall include the company name and the rate of return on common equity in effect.

(b) Unregulated special franchise owners are required to file a copy of an audited financial statement which shall include balance sheets and income and expense statements.