(a) NONGOVERNMENTAL CORPORATIONS. Any nongovernmental corporation that is a party to a proceeding in the district court or BAP 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) 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 Rule 8012(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 Rule 8012 changes.