0000075170-24-000009.txt : 20240312 0000075170-24-000009.hdr.sgml : 20240312 20240312132659 ACCESSION NUMBER: 0000075170-24-000009 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20231231 FILED AS OF DATE: 20240312 DATE AS OF CHANGE: 20240312 EFFECTIVENESS DATE: 20240312 FILER: COMPANY DATA: COMPANY CONFORMED NAME: T. Rowe Price Small-Cap Stock Fund, Inc. CENTRAL INDEX KEY: 0000075170 ORGANIZATION NAME: IRS NUMBER: 231622210 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-00696 FILM NUMBER: 24741309 BUSINESS ADDRESS: STREET 1: 100 EAST PRATT STRET CITY: BALTIMORE STATE: MD ZIP: 21202 BUSINESS PHONE: 410-345-2000 MAIL ADDRESS: STREET 1: 100 EAST PRATT STRET CITY: BALTIMORE STATE: MD ZIP: 21202 FORMER COMPANY: FORMER CONFORMED NAME: PRICE T ROWE SMALL CAP STOCK FUND INC DATE OF NAME CHANGE: 19980513 FORMER COMPANY: FORMER CONFORMED NAME: PRICE T ROWE OTC FUND INC DATE OF NAME CHANGE: 19930210 FORMER COMPANY: FORMER CONFORMED NAME: OVER THE COUNTER SECURITIES GROUP INC DATE OF NAME CHANGE: 19920703 0000075170 S000002120 T. Rowe Price Small-Cap Stock Fund, Inc. C000005508 T. Rowe Price Small-Cap Stock Fund, Inc. OTCFX C000005509 T. Rowe Price Small-Cap Stock Fund-Advisor Class PASSX C000159682 T. Rowe Price Small-Cap Stock Fund-I Class OTIIX C000219319 T. Rowe Price Small-Cap Stock Fund-Z Class TRZZX N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0000075170 XXXXXXXX false false N-1A S000002120 C000005508 C000159682 C000005509 C000219319 T. ROWE PRICE SMALL-CAP STOCK FUND, INC. 811-00696 0000075170 549300LEPRYPUMW24D82 100 East Pratt Street Baltimore 21202 US-MD US 410-345-2000 JPMorgan Chase Bank, London Woolgate House, Coleman Street London GB EC2P 2HD 00 44 20 7742 4000 Records related to the custody of Registrant s portfolio securities which are purchased outside the United States. State Street Corporation 1776 Heritage Drive Quincy 02171 617-786-3000 Custodian records for the Registrant. T. Rowe Price Services, Inc. 100 East Pratt Street Baltimore 21202 410-345-2000 Transfer, dividend disbursing, and shareholder service records T. Rowe Price Small-Cap Stock Fund, Inc. 100 East Pratt Street Baltimore 21202 410-345-2000 All accounts, books, and other documents required to be maintained by the Registrant under Section 31(a) of the Investment Company Act of 1940 and the rules thereunder. The Bank of New York Mellon 103 Bellevue Parkway Wilmington 19809 1-800-441-9800 Fund accounting records N N N-1A 1 Y Bruce W. Duncan N/A N David Oestreicher 004594569 Y Eric L. Veiel 003269676 Y Kellye L. Walker N/A N Mark J. Parrell N/A N Melody Bianchetto N/A N Paul F. McBride N/A N Robert J. Gerrard, Jr. N/A N Teresa Bryce Bazemore N/A N Armando Capasso 007152939 100 East Pratt Street Baltimore 21202 XXXXXX N N N N N T. Rowe Price Investment Services, Inc. 008-25130 000008348 N/A Y N PricewaterhouseCoopers LLP 238 5493002GVO7EO8RNNS37 N N N N N N N T. Rowe Price Small-Cap Stock Fund, Inc. S000002120 DN033QOT4XRHBV08B590 N 4 0 0 N/A N N Y N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N N/A N/A N/A Rule 12d1-1 (17 CFR 270.12d1-1) Rule 32a-4 (17 CFR 270.32a-4) Rule 12d1-4 (17 CFR 270.12d1-4) Rule 18f-4 (17 CFR 270.18f-4) Rule 18f-4(c)(4) (17CFR 270.18f-4(c)(4)) Y Y N Y T. Rowe Price Associates, Inc. 801-00856 000105496 7HTL8AEQSEDX602FBU63 N T. Rowe Price Investment Management, Inc. 801-121434 000314590 549300JB5MWIPVHMEH37 Y N T. Rowe Price Retirement Plan Services, Inc. 084-01917 N/A Y Y T. Rowe Price Services, Inc. 084-01079 N/A Y N N Bloomberg Finance L.P. 5493001KJTIIGC8Y1R12 N ICE Data Services, Inc. 13-3668779 Tax ID Number N London Stock Exchange Group PLC 213800QAUUUP6I445N30 GB N S&P Global Inc. Y6X4K52KMJMZE7I7MY94 GB N N EUROCLEAR BANK SA/NV 549300OZ46BRLZ8Y6F65 BE N Y Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7) Islandsbanki hf 549300PZMFIQR79Q0T97 IS N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) J.P. Morgan Bank Luxembourg S.A. 549300ZK53CNGEEI6A29 LU N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) JPMorgan Chase Bank, London 7H6GLXDRUGQFU57RNE97 GB N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) JPMorgan Chase Bank, N.A. 7H6GLXDRUGQFU57RNE97 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) JPMorgan Chase Bank, N.A. - Sydney Branch 7H6GLXDRUGQFU57RNE97 AU N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Mizuho Bank, Ltd. RB0PEZSDGCO3JS6CEU02 JP N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Royal Bank of Canada ES7IP3U3RHIGC71XBU11 CA N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) State Street Bank and Trust Company 571474TGEMMWANRLN572 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N T. Rowe Price Retirement Plan Services, Inc. N/A N/A Y Y T. Rowe Price Services, Inc. N/A N/A Y N N T. Rowe Price Associates, Inc. 7HTL8AEQSEDX602FBU63 Y N N T. Rowe Price Investment Services, Inc. 008-25130 000008348 N/A 0.00 BARCLAYS CAPITAL INC. 008-41342 000019714 AC28XWWI3WIBK2824319 133732.00 BOFA SECURITIES, INC. 008-69787 000283942 549300HN4UKV1E2R3U73 127909.00 Cowen and Company, LLC 008-22522 000007616 549300WR155U7DVMIW58 212226.00 GOLDMAN SACHS & CO. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 327048.00 J.P. MORGAN SECURITIES LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 398528.00 JEFFERIES LLC 008-15074 000002347 58PU97L1C0WSRCWADL48 115542.00 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 325217.00 PIPER SANDLER & CO. 008-15204 000000665 549300GRQCWQ3XGH0H10 112281.00 RBC Capital Markets, LLC 008-45411 000031194 549300LCO2FLSSVFFR64 179250.00 UBS AG N/A N/A BFM8T61CT2L1QCEMIK50 CH 173626.00 3274789.00 BARCLAYS CAPITAL INC. 008-41342 000019714 AC28XWWI3WIBK2824319 18443465.00 BOFA SECURITIES, INC. 008-69787 000283942 549300HN4UKV1E2R3U73 15590126.00 Citigroup Inc. N/A N/A 6SHGI4ZSSLCXXQSBB395 8656879.00 GOLDMAN SACHS & CO. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 40108959.00 J.P. MORGAN SECURITIES LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 52467814.00 JEFFERIES LLC 008-15074 000002347 58PU97L1C0WSRCWADL48 11733508.00 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 26753718.00 RAYMOND JAMES & ASSOCIATES, INC. 008-10999 000000705 U4ONQX15J3RO8XCKE979 15137468.00 RBC Capital Markets, LLC 008-45411 000031194 549300LCO2FLSSVFFR64 8650671.00 STIFEL NICOLAUS EUROPE LIMITED N/A N/A 213800BVEFNZ8UYPKL03 GB 17168313.00 268590491.00 Y 8840479943.00 N N N true INTERNAL CONTROL RPT 2 g1aiii_trp-smallcapstock.htm

 

Report of Independent Registered Public Accounting Firm

 

To the Board of Directors and Shareholders of T. Rowe Price Small-Cap Stock Fund, Inc.

 

In planning and performing our audit of the financial statements of T. Rowe Price Small-Cap Stock Fund, Inc. (the “Fund”) as of and for the year ended December 31, 2023, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Fund’s internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Fund’s internal control over financial reporting.

 

The management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company’s assets that could have a material effect on the financial statements.

 

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

 

A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis.

 

PricewaterhouseCoopers LLP, 100 East Pratt, Street, Suite 2600, Baltimore, Maryland 21202-1096

T: 410 783 7600, www.pwc.com/us

 

 

 

 

Our consideration of the Fund’s internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control over financial reporting that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Fund’s internal control over financial reporting and its operation, including controls over safeguarding securities, that we consider to be material weaknesses as defined above as of December 31, 2023.

 

This report is intended solely for the information and use of the Board of Directors of T. Rowe Price Small-Cap Stock Fund, Inc. and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

 

/s/ PricewaterhouseCoopers LLP

 

Baltimore, Maryland 

February 16, 2024

 

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