[Code of Federal Regulations]
[Title 15, Volume 3]
[Revised as of January 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 15CFR806.13]

[Page 23]
 
                  TITLE 15--COMMERCE AND FOREIGN TRADE
 
    CHAPTER VIII--BUREAU OF ECONOMIC ANALYSIS, DEPARTMENT OF COMMERCE
 
PART 806_DIRECT INVESTMENT SURVEYS--Table of Contents
 
Sec. 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 Sec. 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.