5 CFR §2634.303

1. (a)In general. Except for reports required under § 2634.201(f) and as indicated in § 2634.310(b), each financial disclosure report filed pursuant to this subpart must include a brief description, the date, and value (using the categories of value in § 2634.301(d)(2) through (9)) of any purchase, sale, or exchange by the filer during the reporting period, in which the amount involved in the transaction exceeds $1,000. The acquisition of an asset through inheritance is not considered a transaction for purposes of this section. Reportable transactions include:
   1. (1)Of real property, other than a personal residence of the filer or spouse, as defined in § 2634.105(l); and
   2. (2)Of stocks, bonds, commodity futures, mutual fund shares, and other forms of securities.
2. (b)Exceptions. The following transactions need not be reported under paragraph (a) of this section:
   1. (1)Transactions solely by and between the reporting individual, the reporting individual's spouse, or the reporting individual's dependent children;
   2. (2)Transactions involving Treasury bills, notes, and bonds; money market mutual funds or accounts; and bank accounts (as defined in § 2634.301(c)(2)), provided they occur at rates, terms, and conditions available generally to members of the public;
   3. (3)Transactions involving holdings of trusts and investment funds described in § 2634.312(b) and (c);
   4. (4)Transactions which occurred at a time when the reporting individual was not a public financial disclosure filer or was not a Federal Government officer or employee; and
   5. (5)Transactions fully disclosed in any public financial disclosure report filed during the calendar year pursuant to § 2634.309.