---
kind: "section"
citation: "5 C.F.R. § 2634.310"
title: "5"
number: "2634.310"
heading: "Reporting periods."
url: "https://uscodex.org/cfr/5/2634.310"
---

# §2634.310. Reporting periods.

- (a) **Incumbents.** Each financial disclosure report filed pursuant to [§ 2634.201(a)](/cfr/5/2634.201.md?p=a) must include a full and complete statement of the information required to be reported under this subpart, for the preceding calendar year (except for §§ [2634.303](/cfr/5/2634.303.md) and [2634.304](/cfr/5/2634.304.md), relating to transactions and gifts/reimbursements, for which the reporting period does not include any portion of the previous calendar year during which the filer was not a Federal employee). In the case of §§ [2634.306](/cfr/5/2634.306.md) and [2634.307](/cfr/5/2634.307.md), the reporting period also includes the current calendar year up to the date of filing.
- (b) **New entrants, nominees, and candidates.** Each financial disclosure report filed pursuant to [§ 2634.201(b) through (d)](/cfr/5/2634.201.md?p=b..d) must include a full and complete statement of the information required to be reported under this subpart, except for [§ 2634.303](/cfr/5/2634.303.md) (relating to purchases, sales, and exchanges of certain property) and [§ 2634.304](/cfr/5/2634.304.md) (relating to gifts and reimbursements). The following special rules apply:
  - (1) **Interests in property.** For purposes of [§ 2634.301](/cfr/5/2634.301.md), the report must include all interests in property specified by that section which are held on or after a date which is fewer than 31 days before the date on which the report is filed.
  - (2) **Income.** For purposes of [§ 2634.302](/cfr/5/2634.302.md), the report must include all income items specified by that section which are received during the period beginning on January 1 of the preceding calendar year and ending on the date on which the report is filed, except as otherwise provided by [§ 2634.606](/cfr/5/2634.606.md) relating to updated disclosure for nominees.
  - (3) **Liabilities.** For purposes of [§ 2634.305](/cfr/5/2634.305.md), the report must include all liabilities specified by that section which are owed during the period beginning on January 1 of the preceding calendar year and ending fewer than 31 days before the date on which the report is filed.
  - (4) **Agreements and arrangements.** For purposes of [§ 2634.306](/cfr/5/2634.306.md), the report will include only those agreements and arrangements which still exist at the time of filing.
  - (5) **Outside positions.** For purposes of [§ 2634.307](/cfr/5/2634.307.md), the report must include all such positions held during the preceding two calendar years and the current calendar year up to the date of filing.
  - (6) **Certain sources of compensation.** For purposes of [§ 2634.308](/cfr/5/2634.308.md), the report must also identify the filer's sources of compensation which exceed $5,000 during either of the preceding two calendar years or during the current calendar year up to the date of filing.
- (c) **Termination reports.** Each financial disclosure report filed under [§ 2634.201(e)](/cfr/5/2634.201.md?p=e) must include a full and complete statement of the information required to be reported under this subpart, covering the preceding calendar year if an incumbent report required by [§ 2634.201(a)](/cfr/5/2634.201.md?p=a) has not been filed and covering the portion of the calendar year in which such termination occurs up to the date the individual left such office or position.
- (d) **Periodic reporting of transactions.** Each financial disclosure report filed under [§ 2634.201(f)](/cfr/5/2634.201.md?p=f) must include a full and complete statement of the information required to be reported according to the provisions of [§ 2634.309](/cfr/5/2634.309.md). The report must be filed within 30 days of receiving notification of a covered transaction, but not later than 45 days after the date such transaction was executed.

## Notes

### Authority

Authority: 5 U.S.C. ch. 131; 26 U.S.C. 1043; Pub. L. 101-410, 104 Stat. 890, 28 U.S.C. 2461 note, as amended by sec. 31001, Pub. L. 104-134, 110 Stat. 1321 and sec. 701, Pub. L. 114-74; Pub. L. 112-105, 126 Stat. 291; E.O. 12674, 54 FR 15159, 3 CFR, 1989 Comp., p. 215, as modified by E.O. 12731, 55 FR 42547, 3 CFR, 1990 Comp., p. 306.

### Source

Source: 83 FR 33981, July 18, 2018, unless otherwise noted.