Grain warehouse keepers; financial statements

126.28 (6) (c) 1. (4) “Debt to equity ratio” means the ratio of the value of liabilities to equity, calculated according to s. 126.28 (6) (c) 2. (5) “Depositor” means any of the following: (a) A person who delivers grain to a grain warehouse keeper for storage, conditioning, shipping, or handling, without transferring ownership to the warehouse keeper. (b) A person who owns or legally holds a warehouse receipt or other document that is issued by a grain warehouse keeper and that entitles the person to receive stored grain. (6) “Disqualified grain warehouse keeper” means a grain warehouse keeper who is disqualified from the fund under s.