Form 10-S

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Semiannual Proposal.Supporting Statement.2026.pdf	Supporting Statement A	Uploaded 2026-09-21	Available
March 6, 2025.EDGAR PIA.pdf	Supplementary Document	Uploaded 2026-05-19	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
280505	Form 10-S		New

ICR Details

OMB Control No:	ICR Reference No: 202605-3235-016
Status: Received in OIRA	Previous ICR Reference No:
Agency/Subagency: SEC	Agency Tracking No: CF
Title: Form 10-S
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 09/23/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved
Responses	1,195	0
Time Burden (Hours)	193,817	0
Cost Burden (Dollars)	38,763,204	0

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Abstract: Form 10-S (17 CFR 249.308(b) is the form used by issuers of securities to satisfy their semiannual reporting obligations pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934, including Rules 13a-13 (17 CFR 240.13a-13) and 15d-13 (17 CFR 240.15d-13) thereunder. Form 10-S includes financial information and other information that is intended to provide investors with material information needed to make informed investment decisions.

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Authorizing Statute(s): US Code: 15 USC 77b(a), 77d(a), 77g, 77j Name of Law: Securities Act of 1939
   US Code: 15 USC 77s(a), 77z-3 Name of Law: Securities Act of 1939
   US Code: 15 USC 78c, 78l, 78m, ,78n, 78o Name of Law: Securities Exchange Act of 1934
   US Code: 15 USC 78w(a), 78mm Name of Law: Securities Exchange Act of 1934
   US Code: 15 USC 77sss(a) Name of Law: Trust Indenture Act of 1939
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
3235-AN58	Proposed rulemaking	91 FR 24968	05/07/2026

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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

table that charts list of burden

IC Title	Form No.	Form Name
Form 10-S

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ICR Summary of Burden

table that charts list of burden

	Total Request	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	1,195	0	0	1,195	0	0
Annual Time Burden (Hours)	193,817	0	0	193,817	0	0
Annual Cost Burden (Dollars)	38,763,204	0	0	38,763,204	0	0

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

Burden Increase Due to: Changing Regulations

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

Burden Reduction Due to:

Short Statement: The proposal would provide reporting companies with the option to file interim reports on a semiannual basis in lieu of filing interim reports on a quarterly basis. The proposal would provide greater flexibility for reporting companies to select the interim reporting frequency that best serves the company and its investors. Reporting companies that elect to report semiannually would file interim reports on proposed new Form 10-S in lieu of filing quarterly reports on Form 10-Q. For purposes of the PRA with respect to proposed new Form 10-S, the proposal is expected to result in 193,817 burden hours and a $38,763,204 cost burden for the services of outside professionals.

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Annual Cost to Federal Government:

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

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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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: 09/23/2026

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