[Code of Federal Regulations]

[Title 15, Volume 3]

[Revised as of January 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 15CFR806.13]



[Page 22]

 

                  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.