An Arizona Periodic Report Regarding Value, Operations, and Profitability of Entities in Which the Debtor's Estate Holds a Substantial or Controlling Interest is a legal document required by the Arizona Bankruptcy Court. This report is a compilation of information on the value, operations, and profitability of all entities in which the debtor's estate holds a substantial or controlling interest. The report must be filed with the Court every 120 days during the debtor's bankruptcy case. The report includes information on all the entities' assets, equity, income, expenses, and other financial information. There are two types of Arizona Periodic Reports: a Short Form Report and a Long Form Report. The Short Form Report requires the debtor to provide the Court with a summary of the financial information of the entities in which the debtor's estate holds a substantial or controlling interest. The Long Form Report requires the debtor to provide more detailed financial information of the entities in which the debtor's estate holds a substantial or controlling interest. Both types of reports require the debtor to provide the Court with a certification of the accuracy of the information provided.