# 18 C.F.R. § 260.1 (2026): FERC Form No. 2, Annual report for Major natural gas companies

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T18_P260_S260_1

## Section

- **Citation:** 18 C.F.R. § 260.1 (2026)
- **Heading:** FERC Form No. 2, Annual report for Major natural gas companies
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 18 CFR: Conservation of Power and Water Resources / Chapter I: FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY / Part 260: STATEMENTS AND REPORTS (SCHEDULES) / § 260.1: § 260.1   FERC Form No. 2, Annual report for Major natural gas companies.

## Text

(a)
Prescription.
The form of Annual Report of Natural Gas Companies (Class A and Class B), designated herein as FERC Form No. 2, is prescribed.
(b)
Filing requirements.
Each natural gas company, as defined by the Natural Gas Act (15 U.S.C. 717,
et seq.
) which is a major company (a natural gas company whose combined gas transported or stored for a fee exceed 50 million Dth in each of the three previous calendar years) must prepare and file with the Commission, as follows:
(1) The annual report for the year ending December 2004 must be filed on April 25, 2005.
(2) The annual report for each year thereafter must be filed on April 18 of the subsequent year.
(3) Newly established entities must use projected data to determine whether FERC Form No. 2 must be filed.
(4) The form must be filed in electronic format only, as indicated in the general instructions set out in that form. The format for the electronic filing is available through the Commission's website,
https://www.ferc.gov.
One copy of the report must be retained by the respondent in its files.
[Order 121, 46 FR 6887, Jan. 22, 1981, as amended by Order 390, 49 FR 32527, Aug. 14, 1984; Order 493, 53 FR 15030, Apr. 27, 1988; Order 581, 60 FR 53071, Oct. 11, 1995; Order 628, 68 FR 269, Jan. 3, 2003; 69 FR 9044, Feb. 26, 2004; Order 899, 88 FR 74031, Oct. 30, 2023]

## Nearby sections

- [18 C.F.R. § 260.1 (2026) § 260.1   FERC Form No. 2, Annual report for Major natural gas companies.](https://www.frixlaw.com/law-library/statutes/CFR_T18_P260_S260_1.md)
- [18 C.F.R. § 260.2 (2026) § 260.2   FERC Form No. 2-A, Annual report for Nonmajor natural gas companies.](https://www.frixlaw.com/law-library/statutes/CFR_T18_P260_S260_2.md)
- [18 C.F.R. § 260.8 (2026) § 260.8   System flow diagrams: Format No. FERC 567.](https://www.frixlaw.com/law-library/statutes/CFR_T18_P260_S260_8.md)
- [18 C.F.R. § 260.9 (2026) § 260.9   Reports by natural gas pipeline companies on service interruptions and damage to facilities.](https://www.frixlaw.com/law-library/statutes/CFR_T18_P260_S260_9.md)
- [18 C.F.R. § 260.200 (2026) § 260.200   Original cost statement of utility property.](https://www.frixlaw.com/law-library/statutes/CFR_T18_P260_S260_200.md)
- [18 C.F.R. § 260.300 (2026) § 260.300   FERC Form No. 3-Q, Quarterly financial report of electric utilities, licensees, and natural gas companies.](https://www.frixlaw.com/law-library/statutes/CFR_T18_P260_S260_300.md)
- [18 C.F.R. § 260.400 (2026) § 260.400   Cash management programs.](https://www.frixlaw.com/law-library/statutes/CFR_T18_P260_S260_400.md)
- [18 C.F.R. § 260.401 (2026) § 260.401   FERC Form No. 552, Annual Report of Natural Gas Transactions.](https://www.frixlaw.com/law-library/statutes/CFR_T18_P260_S260_401.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T18_P260_S260_1. Check the current official text before relying on it. Not legal advice.