# Quarterly Financial Reporting and Revisions to the Annual Reports
> **Federal Energy Regulatory Commission** · Final rule. · Published 2004-02-26 · Effective 2004-03-29 · 69 FR 9030
## Document
- **Document number:** 04-3876
- **Category:** electric-grid
- **Sub-agency:** Federal Energy Regulatory Commission
- **Federal Register citation:** 69 FR 9030
- **CFR reference:** 18 CFR 141
- **Publication date:** 2004-02-26
- **Effective date:** 2004-03-29
- **Energy docket:** Docket No. RM03-8-000
## Abstract

The Federal Energy Regulatory Commission (FERC or Commission) is amending its financial reporting regulations to establish new quarterly financial reporting for respondents that file FERC Annual Reports. The Commission is updating its financial annual reporting requirements to add new schedules on ancillary services, electric transmission peak loads, and is updating the statistical classifications reported on certain schedules. The Commission is also updating the corporate officer's certification for the FERC Annual Reports, modifying filing dates, allowing respondents to submit the CPA certification electronically, and eliminating the cash management notification requirement. This Final Rule will improve the usefulness and transparency of financial information submitted to the Commission. The increased frequency of financial reporting will help the Commission identify and evaluate emerging trends, business conditions and financial issues affecting reporting entities. Additionally, the information contained in the quarterly financial reports will identify the economic effects of significant transactions and events, allow more timely evaluations of the adequacy of existing cost-based rates, and aid in the development of needed changes to existing regulatory initiatives. Finally, more frequent and transparent financial reporting resulting from this Final Rule will help the Commission achieve its goal of vigilant oversight over reporting entities.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/02/26/04-3876/quarterly-financial-reporting-and-revisions-to-the-annual-reports)
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