(a) Nongovernmental Corporations.
Any nongovernmental corporation that is a party to a proceeding in a court of appeals must file a statement that identifies any parent corporation and any publicly held corporation that owns 10% or more of its stock or states that there is no such corporation. The same requirement applies to a nongovernmental corporation that seeks to intervene.

(b) Organizational Victims in Criminal Cases.
In a criminal case, unless the government shows good cause, it must file a statement that identifies any organizational victim of the alleged criminal activity. If the organizational victim is a corporation, the statement must also disclose the information required by Rule 26.1(a) to the extent if can be obtained through due diligence.

(c) Bankruptcy Cases.
In a bankruptcy case, the debtor, the trustee, or, if neither 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 Rule 26.1(a).

(d) Time for Filing; Supplemental Filing.
The Rule 26.1 statement must:
(1) be filed with the principal brief or upon filing a motion, response, petition, or answer in the court of appeals, 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 under Rule 26.1 changes.

(e) Number of Copies.
If the Rule 26.1 statement is filed before the principal brief, or if a supplemental statement is filed, an original and 3 copies must be filed unless the court requires a different number by local rule or by order in a particular case.