N.Y. Comp. Codes R. & Regs. Tit. 3 § 113.3 - Financial statements
If the proposed service corporation is already in existence, the application should be accompanied by balance sheets and income statements of the proposed service corporation for each of the three fiscal years preceding the date of the application or, if the proposed service corporation has been in business for less than three years, then for each fiscal year and portion of a fiscal year it has been in business. If the proposed service corporation has subsidiaries or affiliated companies, the application should also be accompanied by (a) consolidated balance sheets and income statements for all such entities and (b) individual balance sheets and income statements for each such subsidiary and affiliated company, in all cases for the same period or periods as those covered by the unconsolidated financial statements of the proposed service corporation.
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