80 FR 21649 - Adoption of Updated EDGAR Filer Manual

SECURITIES AND EXCHANGE COMMISSION

Federal Register Volume 80, Issue 75 (April 20, 2015)

The Securities and Exchange Commission (the Commission) is adopting revisions to the Electronic Data Gathering, Analysis, and Retrieval System (EDGAR) Filer Manual and related rules to reflect updates to the EDGAR system. The updates are being made primarily to support the 2015 US GAAP financial reporting and 2015 EXCH taxonomies; add new form types for registration of Security-based swap data repositories (SDR); revise the Form ID Application Confirmation screen; remove references to the Paper Form ID; and revise Item 1 on submission form type MA-A. The EDGAR system was upgraded to support the new 2015 taxonomies and revised MA-A form functionalities on March 9, 2015. The EDGAR system is scheduled to be upgraded to support the other functionalities on April 13, 2015.

[Federal Register Volume 80, Number 75 (Monday, April 20, 2015)]
[Rules and Regulations]
[Pages 21649-21650]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-08982]


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SECURITIES AND EXCHANGE COMMISSION

17 CFR Part 232

[Release Nos. 33-9746; 34-74714; 39-2502; IC-31551]


Adoption of Updated EDGAR Filer Manual

AGENCY: Securities and Exchange Commission.

ACTION: Final rule.

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SUMMARY: The Securities and Exchange Commission (the Commission) is 
adopting revisions to the Electronic Data Gathering, Analysis, and 
Retrieval System (EDGAR) Filer Manual and related rules to reflect 
updates to the EDGAR system. The updates are being made primarily to 
support the 2015 US GAAP financial reporting and 2015 EXCH taxonomies; 
add new form types for registration of Security-based swap data 
repositories (SDR); revise the Form ID Application Confirmation screen; 
remove references to the Paper Form ID; and revise Item 1 on submission 
form type MA-A. The EDGAR system was upgraded to support the new 2015 
taxonomies and revised MA-A form functionalities on March 9, 2015. The 
EDGAR system is scheduled to be upgraded to support the other 
functionalities on April 13, 2015.

DATES: Effective April 20, 2015. The incorporation by reference of the 
EDGAR Filer Manual is approved by the Director of the Federal Register 
as of April 20, 2015.

FOR FURTHER INFORMATION CONTACT: In the Division of Trading and 
Markets, for questions concerning Form SDR and the revisions for Form 
MA-A, contact Kathy Bateman at (202) 551-4345, and in the Office of 
Information Technology, contact Tammy Borkowski at (202) 551-7208.

SUPPLEMENTARY INFORMATION: We are adopting an updated EDGAR Filer 
Manual, Volume I and Volume II. The Filer Manual describes the 
technical formatting requirements for the preparation and submission of 
electronic filings through the EDGAR system.\1\ It also describes the 
requirements for filing using EDGARLink Online and the Online Forms/XML 
Web site.
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    \1\ We originally adopted the Filer Manual on April 1, 1993, 
with an effective date of April 26, 1993. Release No. 33-6986 (April 
1, 1993) [58 FR 18638]. We implemented the most recent update to the 
Filer Manual on December 15, 2014. See Release No. 33-9692 (December 
23, 2014) [79 FR 76878].
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    The revisions to the Filer Manual reflect changes within Volume I 
entitled EDGAR Filer Manual, Volume I: ``General Information,'' Version 
20 (April 2015), and Volume II entitled EDGAR Filer Manual, Volume II: 
``EDGAR Filing,'' Version 30 (April 2015). The updated manual will be 
incorporated by reference into the Code of Federal Regulations.
    The Filer Manual contains all the technical specifications for 
filers to submit filings using the EDGAR system. Filers must comply 
with the applicable provisions of the Filer Manual in order to assure 
the timely acceptance and processing of filings made in electronic 
format.\2\ Filers may consult the Filer Manual in conjunction with our 
rules governing mandated electronic filing when preparing documents for 
electronic submission.\3\
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    \2\ See Rule 301 of Regulation S-T (17 CFR 232.301).
    \3\ See Release No. 33-9692 in which we implemented EDGAR 
Release 14.3. For additional history of Filer Manual rules, please 
see the cites therein.
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    The EDGAR system will be upgraded to Release 15.1 on April 13, 2015 
and will introduce the following changes:
    EDGAR will be updated to add new submission form types SDR, SDR/A, 
SDR-A, and SDR-W. These submission form types can be accessed by 
selecting the ``File SDR'' link on the EDGAR Filing Web site. 
Additionally, applicants may construct XML submissions for these 
submission types by following the ``EDGAR SDR XML Technical 
Specification'' document available on the SEC's Public Web site (http://www.sec.gov/info/edgar.shtml).
    Submission form types SDR, SDR/A, SDR-A, and SDR-W will include the 
``Request Confidentiality'' check box to allow applicants to select 
which information to request confidential treatment. After a Form SDR 
is submitted, SEC staff will review the submission and make a 
determination of whether the information for which confidential 
treatment is requested should be made public. EDGAR will disseminate 
only the content and attached exhibits of the submission that the SEC 
staff has determined to be public.
    The ``Form ID Application Confirmation'' screen will display four 
additional labels: ``Signature of Authorized Person,'' ``Printed Name 
of Signature,'' ``Title of Person Signing,'' and ``Notary Signature & 
Seal to be Placed Here.'' This screen will also be updated to include a 
``Print Window'' button to print the completed online Form ID 
application. The printed application can be signed and notarized by the 
filer to serve as the authentication document when applying for EDGAR 
access.
    All references to the Paper Form ID have been removed from the 
Filer Manual. Filers can print the electronic Form ID and use this as 
the authentication document as explained above.
    EDGAR was updated to support the 2015 US GAAP financial reporting 
taxonomy and the 2015 EXCH taxonomy. A complete listing of supported 
standard taxonomies is available on http://www.sec.gov/info/edgar/edgartaxonomies.shtml.
    Item 1 ``Identifying Information'' on submission type MA-A was 
updated for the following question: ``Changes: Are there any changes in 
this annual update to information provided in the municipal advisor's 
most recent Form MA, other than the updated Execution Page?'' If filers 
select ``No'' as a response to the question, then all fields will be 
disabled on submission type MA-A with the exception of ``Execution'' 
and ``Filer Information'' tabs and the ``Fiscal Year End Information'' 
field on Item 1. Alternatively, if filers select ``Yes'' to the 
question, then they must update applicable items on submission type MA-
A.
    Along with the adoption of the Filer Manual, we are amending Rule 
301 of Regulation S-T to provide for the incorporation by reference 
into the Code of Federal Regulations of today's revisions. This 
incorporation by reference was approved by the Director of the Federal 
Register in accordance with 5 U.S.C. 552(a) and 1 CFR part 51.
    The updated EDGAR Filer Manual will be available for Web site 
viewing and printing; the address for the Filer Manual is http://www.sec.gov/info/edgar.shtml. You may also obtain paper copies of the 
EDGAR Filer Manual from the following address: Public Reference Room, 
U.S. Securities and Exchange Commission, 100 F Street NE., Washington, 
DC 20549, on official business days between the hours of 10:00 a.m. and 
3:00 p.m.
    Since the Filer Manual and the corresponding rule changes relate 
solely to agency procedures or practice, publication for notice and 
comment is not required under the Administrative

[[Page 21650]]

Procedure Act (APA).\4\ It follows that the requirements of the 
Regulatory Flexibility Act \5\ do not apply.
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    \4\ 5 U.S.C. 553(b).
    \5\ 5 U.S.C. 601-612.
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    The effective date for the updated Filer Manual and the rule 
amendments is April 20, 2015. In accordance with the APA,\6\ we find 
that there is good cause to establish an effective date less than 30 
days after publication of these rules. The EDGAR system upgrade to 
Release 15.1 is scheduled to become available on April 13, 2015. The 
Commission believes that establishing an effective date less than 30 
days after publication of these rules is necessary to coordinate the 
effectiveness of the updated Filer Manual with the system upgrade.
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    \6\ 5 U.S.C. 553(d)(3).
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Statutory Basis

    We are adopting the amendments to Regulation S-T under Sections 6, 
7, 8, 10, and 19(a) of the Securities Act of 1933,\7\ Sections 3, 12, 
13, 14, 15, 23, and 35A of the Securities Exchange Act of 1934,\8\ 
Section 319 of the Trust Indenture Act of 1939,\9\ and Sections 8, 30, 
31, and 38 of the Investment Company Act of 1940.\10\
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    \7\ 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a).
    \8\ 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78w, and 78ll.
    \9\ 15 U.S.C. 77sss.
    \10\ 15 U.S.C. 80a-8, 80a-29, 80a-30, and 80a-37.
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List of Subjects in 17 CFR Part 232

    Incorporation by reference, Reporting and recordkeeping 
requirements, Securities.

Text of the Amendment

    In accordance with the foregoing, Title 17, Chapter II of the Code 
of Federal Regulations is amended as follows:

PART 232--REGULATION S-T--GENERAL RULES AND REGULATIONS FOR 
ELECTRONIC FILINGS

0
1. The authority citation for Part 232 continues to read in part as 
follows:

    Authority: 15 U.S.C. 77f, 77g, 77h, 77j, 77s(a), 77z-3, 
77sss(a), 78c(b), 78l, 78m, 78n, 78o(d), 78w(a), 78ll, 80a-6(c), 
80a-8, 80a-29, 80a-30, 80a-37, and 7201 et seq.; and 18 U.S.C. 1350.
* * * * *

0
2. Section 232.301 is revised to read as follows:


Sec.  232.301  EDGAR Filer Manual.

    Filers must prepare electronic filings in the manner prescribed by 
the EDGAR Filer Manual, promulgated by the Commission, which sets out 
the technical formatting requirements for electronic submissions. The 
requirements for becoming an EDGAR Filer and updating company data are 
set forth in the updated EDGAR Filer Manual, Volume I: ``General 
Information,'' Version 20 (April 2015). The requirements for filing on 
EDGAR are set forth in the updated EDGAR Filer Manual, Volume II: 
``EDGAR Filing,'' Version 30 (April 2015). Additional provisions 
applicable to Form N-SAR filers are set forth in the EDGAR Filer 
Manual, Volume III: ``N-SAR Supplement,'' Version 4 (October 2014). All 
of these provisions have been incorporated by reference into the Code 
of Federal Regulations, which action was approved by the Director of 
the Federal Register in accordance with 5 U.S.C. 552(a) and 1 CFR part 
51. You must comply with these requirements in order for documents to 
be timely received and accepted. The EDGAR Filer Manual is available 
for Web site viewing and printing; the address for the Filer Manual is 
http://www.sec.gov/info/edgar.shtml. You can obtain paper copies of the 
EDGAR Filer Manual from the following address: Public Reference Room, 
U.S. Securities and Exchange Commission, 100 F Street NE., Washington, 
DC 20549, on official business days between the hours of 10:00 a.m. and 
3:00 p.m. You can also inspect the document at the National Archives 
and Records Administration (NARA). For information on the availability 
of this material at NARA, call 202-741-6030, or go to: http://www.archives.gov/federal_register/code_of_federal_regulations/ibr_locations.html.

    By the Commission.
    April 13, 2015.
Brent J. Fields,
Secretary.
[FR Doc. 2015-08982 Filed 4-17-15; 8:45 am]
 BILLING CODE 8011-01-P