ATCP 99.24(5)(b)(b) The total number of bushels of grain forwarded to another warehouse keeper, for which the warehouse keeper filing the financial statement holds a warehouse receipt.

ATCP 99.24(5)(d)(d) The total number of bushels of grain that the warehouse keeper is obligated to store for depositors who hold original negotiable warehouse receipts issued by the warehouse keeper.

ATCP 99.24(5)(e)(e) The total number of bushels of grain that the warehouse keeper is obligated to store for depositors who hold original nonnegotiable warehouse receipts issued by the warehouse keeper.

ATCP 99.24(5)(f)(f) The total number of bushels of grain that the warehouse keeper is obligated to store for depositors who hold scale tickets or other types of receipts, except for negotiable and nonnegotiable warehouse receipts, issued by the warehouse keeper.

ATCP 99.24(5)(g)(g) The combined total bushels of grain, under pars. (d) to (f), that the warehouse keeper is obligated to store for depositors.

ATCP 99.24(5)(h)(h) The total number of bushels of grain to which the warehouse keeper claims title.

ATCP 99.24(5)(i)(i) The total number of bushels of grain for which the warehouse keeper has issued outstanding negotiable warehouse receipts that are held as collateral by creditors.

ATCP 99.24(6)(a)(a) Solely for the purpose of calculating the debt to equity ratio under s. 126.28 (6) (c) 2., Stats., a grain warehouse keeper may deduct liabilities identified under par. (b) from liabilities reported in the grain warehouse keeper’s financial statement if all the following apply:

ATCP 99.24(6)(a)1.1. The individual liability adjustments and offsetting assets are disclosed in the financial statement notes or in an attachment to the financial statement.

ATCP 99.24(6)(a)2.2. No individual liability adjustment exceeds the corresponding asset, identified in a note or attachment to the financial statement, that justifies the liability adjustment.

ATCP 99.24(6)(a)3.3. Liability adjustments and offsetting assets are determined as of the date of the balance sheet.

ATCP 99.24(6)(b)1.1. An amount that the grain warehouse keeper has borrowed from a lending institution and deposited with a commodities broker to maintain an account to hedge grain transactions. The amount deducted may not exceed the amount owed to the lending institution or the amount deposited in the hedge account with the commodities broker, whichever is less.

ATCP 99.24(6)(b)2.2. An amount that the grain warehouse keeper has borrowed from a lending institution to buy grain that the warehouse keeper has sold and shipped, provided that the grain warehouse keeper has a collectible account receivable for that grain on the date of the balance sheet. The amount of the deduction may not exceed the amount receivable by the grain warehouse keeper or the amount owed to the lending institution, whichever is less.

ATCP 99.24(6)(b)3.3. An amount, borrowed from a lending institution, that is secured by grain that the grain warehouse keeper owns, holds in inventory on the date of the balance sheet, and shows as inventory on the balance sheet. The amount deducted may not exceed the amount owed to the lending institution or the value of the warehouse keeper’s grain given as security and held in inventory, whichever is less.

ATCP 99.24(6)(b)4.4. An amount, borrowed from a lending institution, that the grain warehouse keeper has used to pay for fertilizer, pesticides, herbicides or seed that the grain warehouse keeper owns, holds in inventory on the date of the balance sheet, and shows as inventory on the balance sheet. The amount deducted may not exceed the amount owed to the lending institution or the cost of the fertilizer, pesticides, herbicides and seed purchased with the borrowed funds, whichever is less.

ATCP 99.24(7)(7) Attachments. If information required under this section is provided in an attachment to a reviewed or audited financial statement, the following requirements apply:

ATCP 99.24(7)(a)(a) The attachment shall be prepared on the letterhead of the certified public accountant who reviewed or audited the financial statement.

ATCP 99.24(7)(b)(b) The certified public accountant who reviewed or audited the financial statement shall certify, in the attachment, whether the certified public accountant has reviewed or audited the attachment.

ATCP 99.25ATCP 99.25 Fund assessment temporarily affected by merger or acquisition; partial refund.

ATCP 99.25(1)(1) Partial refund of assessment. The department may refund part of an annual fund assessment paid by a contributing grain warehouse keeper under s. 126.30, Stats., if all of the following apply:

ATCP 99.25(1)(a)(a) The grain warehouse keeper paid the full amount of the assessment, including any late payment penalties that apply under s. 126.30 (6) (d), Stats.

ATCP 99.25(1)(b)(b) The grain warehouse keeper is the surviving entity in a merger under s. 179.77, 180.1101, 183.1201 or 185.61, Stats., or has acquired property pursuant to a sale of assets under s. 180.1202, Stats.

ATCP 99.25(1)(c)(c) The assessment was based on the grain warehouse keeper’s financial statement for the fiscal year in which the merger or acquisition under par. (b) took effect.