Financial reporting year
Financial reporting year means the latest consecutive twelve-month period for which any of the following reports used to support a financial test is prepared:
(1) A 10-K report submitted to the SEC;
(2) An annual report of tangible net worth submitted to Dun and Bradstreet; or
(3) Annual reports submitted to the Energy Information Administration or the Rural Utilities Service.
40 CFR § 280.92
When used in this subpart, the following terms shall have the meanings given below: