FORM AND CONTENT OF AND REQUIREMENT FOR FINANCIAL STANDARDS UNDER THE SECURITIES ACT AND THE ENERGY POLICY AND CONSERVATION ACT OF 1975

Forms and Documents

Document Name	Status

No forms / supporting documents in this ICR. Check IC Document Collections.

IC Document Collections

IC ID	Document Title	Status
157859	FORM AND CONTENT OF AND REQUIREMENT FOR FINANCIAL STANDARDS UNDER THE SECURITIES ACT AND THE ENERGY POLICY AND CONSERVATION ACT OF 1975 Form	Migrated

ICR Details

OMB Control No: 3235-0009	ICR Reference No: 198105-3235-003
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: SEC	Agency Tracking No:
Title: FORM AND CONTENT OF AND REQUIREMENT FOR FINANCIAL STANDARDS UNDER THE SECURITIES ACT AND THE ENERGY POLICY AND CONSERVATION ACT OF 1975
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 07/14/1981
	Date Received in OIRA: 05/15/1981
Terms of Clearance: Regulation S-X is approved through 12/31/81. During that period, SEC make efforts to determine, and will report the results of its efforts to OMB: Whether the requirement to include in the annual reports to shareholde the information contained in the form 10-K is excessive, i.e. Does the requirement impose a substantial burden on the reporting segment to include the data in annual reports? Is the information actually useful to most of the receipients of annual reports? Is ther an alternative method that would better match the needs of the investi public for information with the level of detail actually provided? Regulation S-X provides the form and content for financial statements required in registration statements, reports, tender offers, and the like. The clearance of this regulation does not have a burden directl associated with it. The burden will be individually apportioned among the various reports that use the criteria established in regulation S- STC Release No. 6293 (February 25, 1981) provided amendments to the detailed property, plant and equipment schedule and the related schedule of accumulated depreciation, depletion and amortization. Is the value of this information to the analysts who will use it sufficie to justify the collection costs?

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/1981	12/31/1981
Responses	1	0	0
Time Burden (Hours)	1	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: INVESTORS AND SECURITY HOLDERS NEED REASONABLY CURRENT FINANCIAL STATEMENTS IN ORDER TO MAKE CONSIDERED INVESTMENT AND CERTAIN VOTING DECISIONS. REGULATION S-X, ORIGINALLY ADOPTED IN 1940, PRESCRIBES THE FORM AND CONTENT OF AND REQUIREMENTS FOR THOSE FINANCIAL STATEMENTS WHICH ARE INCLUDED IN REGISTRATION STATEMENTS, ANNUAL AND OTHER REPORTS, CERTAIN PROXY AND INFORMATION STATEMENTS AND CERTAIN OTHER DOCUMENTS.

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Authorizing Statute(s): None

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
FORM AND CONTENT OF AND REQUIREMENT FOR FINANCIAL STANDARDS UNDER THE SECURITIES ACT AND THE ENERGY POLICY AND CONSERVATION ACT OF 1975	1887

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	1	0	0	1	0	0
Annual Time Burden (Hours)	1	0	0	1	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 05/15/1981

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