1. (a) Annual reports.

   1. (1) Each Class A and B public utility, as classified in §26.72(b), shall file with the commission the same annual report as is required of such utility by the Federal Communications Commission or United States Department of Agriculture-Rural Utilities Service. Such annual reports shall be filed on the same dates as required to be filed by the Federal Communications Commission or the United States Department of Agriculture-Rural Utilities Service, whichever is applicable.
   2. (2) Each utility holding company subject to annual reporting to the Securities and Exchange Commission and each 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 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 utility shall file with the commission, on commission prescribed forms, an earnings report providing the information required to enable the commission to properly monitor public utilities within the state.

   1. (1) Each utility shall report information related to the most recent calendar year as specified in the instructions to the report.
   2. (2) Each 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 §26.71(f)(4) of this title (relating to General Procedures, Requirements, and Penalties).
   3. (3) On the due date of the annual earnings report, each utility with a rate proceeding pending before the commission, pursuant to the Public Utility Regulatory Act, Chapter 53, 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.
   4. (4) Each dominant certificated telecommunications utility shall submit annually an access line report as part of its annual earnings report.
3. (c) Securities and Exchange Commission reports. Each utility and 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. A 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 §26.73 adopted to be effective September 8, 1998, 23 TexReg 9046.