15 CFR 806.13 - Miscellaneous.
(a) Accounting methods and records. Generally accepted U.S. accounting principles should be followed. Corporations should generally use the same methods and records that are used to generate reports to stockholders, unless otherwise specified in the reporting instructions for a given report form. Reports for unincorporated persons must be generated on an equivalent basis.
(b) Annual stockholder's report. Business enterprises issuing annual reports to stockholders are requested to furnish a copy of their annual reports to this Bureau.
(c) Required information not available. All reasonable efforts should be made to obtain information required for reporting. Every question on each form should be answered, except where specifically exempted. When only partial information is available, an appropriate indication should be given.
(d) Estimates. If actual figures are not available, estimates should be supplied and labeled as such. When a data item cannot be fully subdivided as required, a total and an estimated breakdown of the total should be supplied.
(e) Specify. When “specify” is included in certain data items, the type and dollar amount of the major items included must be given for at least the items mentioned in the line instruction.
(f) Space on form insufficient. When space on a form is insufficient to permit a full answer to any item, the required information should be submitted on supplementary sheets, appropriately labeled and referenced to the item number and the form.
(g) Extensions. Requests for an extension of a reporting deadline will not normally be granted. However, in hardship cases, written requests for an extension will be considered provided they are received 15 days prior to the date of the report and enumerate substantive reasons necessitating the extension.
(h) Number of copies. A single original copy of each report shall be filed with the Bureau of Economic Analysis; this should be the copy with the address label if such a labeled copy has been provided. In addition, each respondent must retain a copy of its report. Both copies are protected by law; see § 806.5.
(i) Other. Instructions concerning filing dates, where to send reports, and whom to contact concerning a given report are contained on each form. General inquiries should be directed to the:
U.S. Department of Commerce, Bureau of Economic Analysis, International Investment Division (BE-50), Washington, DC 20230.
Title 15 published on 2013-01-01
no entries appear in the Federal Register after this date.