1. (a) Annual reports.

   1. (1) Each major electric utility shall file with the commission the same annual report required by the Federal Energy Regulatory Commission or United States Department of Agriculture-Rural Utilities Service. Such annual reports shall be filed with the commission on the same dates as required to be filed by the Federal Energy Regulatory Commission or United States Department of Agriculture-Rural Utilities Service, whichever is applicable. Major electric utilities which are not required to file such reports shall file with the commission an annual report on the form prescribed by the Federal Energy Regulatory Commission.
   2. (2) Each nonmajor electric utility shall file with the commission the same annual report as is required of such electric utility by the Federal Energy Regulatory Commission or United States Department of Agriculture-Rural Utilities Service. Such annual reports shall be filed with the commission on the same dates as required to be filed by the Federal Energy Regulatory Commission or United States Department of Agriculture Rural Utilities Service, whichever is applicable.
   3. (3) Each electric utility holding company subject to annual reporting to the Securities and Exchange Commission and each electric utility shall file with the commission three copies of its annual report to shareholders, customers, or members. Unless included in the annual report to shareholders, customers, or members, each electric utility shall file concurrently with the filing of such report three copies of any audited financial statements that may have been prepared on its behalf.

2. (b) Annual earnings report. Each electric utility shall file with the commission, on commission prescribed forms, an earnings report providing the information required to enable the commission to properly monitor electric utilities within the state.

   1. (1) Each electric utility shall report information related to the most recent calendar year as specified in the instructions to the report.
   2. (2) Each electric utility shall file three copies of the commission-prescribed earnings report and shall electronically transmit one copy of the report no later than the date prescribed in §25.71(f)(4) of this title (relating to General Procedures, Requirements and Penalties).
   3. (3) On the due date of the annual earnings report, each electric utility with a rate proceeding pending before the commission, pursuant to the Public Utility Regulatory Act, Chapter 36, in which a rate filing package is required, may submit an abbreviated earnings report. Specifications for the abbreviated filing are included in the General Filing Instructions for the annual earnings report.
3. (c) Securities and Exchange Commission reports. Each electric utility and electric utility holding company subject to reporting requirements of the Securities and Exchange Commission shall file three copies of each required report with the commission. Three copies of each such report including 10-Ks, 10-Qs, 8-Ks, Annual Reports, and Registration Statements filed with the Securities and Exchange Commission shall be submitted to the commission no later than 15 days from the initial filing date with the Securities and Exchange Commission.
4. (d) Duplicate information. An electric utility shall not be required to file with the commission forms or reports which duplicate information already on file with the commission.

Source Note:The provisions of this §25.73 adopted to be effective September 8, 1998, 23 TexReg 9039.