82 FR 58731 - Compliance Date for Form 10-D Hyperlink Requirements

SECURITIES AND EXCHANGE COMMISSION

Federal Register Volume 82, Issue 239 (December 14, 2017)

Page Range		58731-58731
FR Document		2017-26982

The Securities and Exchange Commission (``Commission'') is publishing this document to inform the public that it has set a compliance date for its previously-adopted exhibit hyperlinking requirements for Form 10-Ds that require hyperlinks to any exhibits filed with Form ABS-EE. The Commission on March 1, 2017 required registrants that file registration statements and reports subject to the exhibit requirements under Item 601 of Regulation S-K, or that file Forms F-10 or 20-F, to include a hyperlink to each exhibit listed in the exhibit index of these filings, but deferred setting a compliance date with respect to any Form 10-D that will require hyperlinks to any exhibits filed with Form ABS-EE until the Commission announced that technical programming changes to allow issuers to include Form 10-D and Form ABS-EE in a single submission had been completed, and published a notification of the compliance date for Form 10-D in the Federal Register.

Federal Register, Volume 82 Issue 239 (Thursday, December 14, 2017)

[Federal Register Volume 82, Number 239 (Thursday, December 14, 2017)]
[Rules and Regulations]
[Page 58731]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-26982]


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SECURITIES AND EXCHANGE COMMISSION

17 CFR Parts 229, 232, 239 and 249

[Release Nos. 33-10446; 34-82280; File No. S7-19-16]
RIN 3235-AL95


Compliance Date for Form 10-D Hyperlink Requirements

AGENCY: Securities and Exchange Commission.

ACTION: Notification of compliance date.

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SUMMARY: The Securities and Exchange Commission (``Commission'') is 
publishing this document to inform the public that it has set a 
compliance date for its previously-adopted exhibit hyperlinking 
requirements for Form 10-Ds that require hyperlinks to any exhibits 
filed with Form ABS-EE. The Commission on March 1, 2017 required 
registrants that file registration statements and reports subject to 
the exhibit requirements under Item 601 of Regulation S-K, or that file 
Forms F-10 or 20-F, to include a hyperlink to each exhibit listed in 
the exhibit index of these filings, but deferred setting a compliance 
date with respect to any Form 10-D that will require hyperlinks to any 
exhibits filed with Form ABS-EE until the Commission announced that 
technical programming changes to allow issuers to include Form 10-D and 
Form ABS-EE in a single submission had been completed, and published a 
notification of the compliance date for Form 10-D in the Federal 
Register.

DATES: The compliance date with respect to any Form 10-D that will 
require hyperlinks to any exhibits filed with Form ABS-EE is June 1, 
2018.

FOR FURTHER INFORMATION CONTACT: Kayla Roberts, Special Counsel, at 
(202) 551-3850, in the Office of Structured Finance, Division of 
Corporation Finance, U.S. Securities and Exchange Commission, 100 F 
Street NE, Washington, DC 20549.

SUPPLEMENTARY INFORMATION: On March 1, 2017, the Commission adopted 
rule and form amendments requiring registrants that file registration 
statements and reports subject to the exhibit requirements under Item 
601 of Regulation S-K,\1\ or that file Forms F-10 \2\ or 20-F,\3\ to 
include a hyperlink to each exhibit listed in the exhibit index of 
these filings.\4\ To enable the inclusion of hyperlinks, the amendments 
also require that registrants submit all filings on EDGAR in HyperText 
Markup Language (``HTML'') format because the American Standard Code 
for Information Interchange (``ASCII'') format cannot support 
functional hyperlinks.\5\
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    \1\ 17 CFR 229.601.
    \2\ 17 CFR 239.40.
    \3\ 17 CFR 249.220f
    \4\ Exhibit Hyperlinks and HTML Format, Release Nos. 33-10322, 
34-80132 (March 1, 2017) [82 FR 14130 (March 17, 2017)] 
(``Hyperlinks Release'').
    \5\ See id. at Section I.
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    The amendments took effect on September 1, 2017 for most 
registrants. Registrants that are ``smaller reporting companies,'' as 
defined in Rule 405 \6\ under the Securities Act of 1933 and Rule 12b-2 
\7\ under the Securities Exchange Act of 1934, or are neither ``large 
accelerated filers'' nor ``accelerated filers,'' as defined in Exchange 
Act Rule 12b-2, and that submit filings in ASCII will not need to 
comply with the new rules until September 1, 2018, one year after the 
effective date for other filers.\8\ The Commission deferred 
establishing a compliance date for any Form 10-D filing that will 
require a hyperlink to an exhibit filed with Form ABS-EE until 
Commission staff completed programming changes to EDGAR to allow Form 
10-D filers to include the Form 10-D and Form ABS-EE in a single EDGAR 
submission so that the required hyperlinks could be created at the time 
the Form 10-D is filed.\9\ Such programming changes have now been 
completed.\10\
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    \6\ 17 CFR 230.405.
    \7\ 17 CFR 240.12b-2.
    \8\ See Hyperlinks Release, supra note 1, at Section II.B.3.
    \9\ See Hyperlinks Release, supra note 1, at n. 55 (explaining 
that asset-backed issuers are required to incorporate by reference 
Form ABS-EE information in Form 10-D and how the hyperlinking 
requirement applies with respect to Form 10-D filings) & n.72 and 
accompanying text.
    \10\ Adoption of Updated EDGAR Manual, Release No. 33-10444, 
(December 8, 2017), available at https://www.sec.gov/rules/final.shtml.
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    Any registrant filing a Form 10-D on or after June 1, 2018, must 
include a hyperlink to any exhibit filed with Form ABS-EE that is 
included in the exhibit index of Form 10-D.\11\
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    \11\ Issuers are not required to submit their Form 10-D and Form 
ABS-EE in a single submission. An issuer may file a Form 10-D and 
Form ABS-EE in separate submissions and comply with the new 
requirements by including an external hyperlink in the Form 10-D to 
a previously filed Form ABS-EE.

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    By the Commission.

    Dated: December 11, 2017.
Brent J. Fields,
Secretary.
[FR Doc. 2017-26982 Filed 12-13-17; 8:45 am]
 BILLING CODE 8011-01-P

Federal Register / Vol. 82, No. 239 / Thursday, December 14, 2017 / Rules and Regulations 58731

5 U.S.C. 552(a) and 1 CFR part 51. You require hyperlinks to any exhibits filed programming changes have now been
may obtain a copy of these ASTM with Form ABS–EE is June 1, 2018. completed.10
standards from ASTM International, 100 FOR FURTHER INFORMATION CONTACT: Any registrant filing a Form 10–D on
Barr Harbor Drive, PO Box C700, West Kayla Roberts, Special Counsel, at (202) or after June 1, 2018, must include a
Conshohocken, PA 19428–2959 USA; 551–3850, in the Office of Structured hyperlink to any exhibit filed with Form
telephone: 610–832–9585; http:// Finance, Division of Corporation ABS–EE that is included in the exhibit
www.astm.org/. You may inspect copies Finance, U.S. Securities and Exchange index of Form 10–D.11
at the Office of the Secretary, U.S. Commission, 100 F Street NE, By the Commission.
Consumer Product Safety Commission, Washington, DC 20549. Dated: December 11, 2017.
Room 820, 4330 East West Highway,
SUPPLEMENTARY INFORMATION: On March Brent J. Fields,
Bethesda, MD 20814, telephone 301–
1, 2017, the Commission adopted rule Secretary.
504–7923, or at the National Archives
and form amendments requiring [FR Doc. 2017–26982 Filed 12–13–17; 8:45 am]
and Records Administration (NARA).
registrants that file registration
For information on the availability of BILLING CODE 8011–01–P
statements and reports subject to the
this material at NARA, call 202–741–
exhibit requirements under Item 601 of
6030, or go to: www.archives.gov/
Regulation S–K,1 or that file Forms F– SECURITIES AND EXCHANGE
federal-register/cfr/ibr-locations.html.
10 2 or 20–F,3 to include a hyperlink to COMMISSION
Alberta E. Mills, each exhibit listed in the exhibit index
Acting Secretary, U.S. Consumer Product of these filings.4 To enable the inclusion 17 CFR Parts 232, 239, 249, 270, and
Safety Commission. of hyperlinks, the amendments also 274
[FR Doc. 2017–26954 Filed 12–13–17; 8:45 am] require that registrants submit all filings [Release Nos. 33–10442; 34–82241; IC–
BILLING CODE 6355–01–P on EDGAR in HyperText Markup 32936; File No. S7–08–15]
Language (‘‘HTML’’) format because the
American Standard Code for RIN 3235–AL42

SECURITIES AND EXCHANGE Information Interchange (‘‘ASCII’’)
format cannot support functional Investment Company Reporting
COMMISSION Modernization
hyperlinks.5
17 CFR Parts 229, 232, 239 and 249 The amendments took effect on AGENCY: Securities and Exchange
September 1, 2017 for most registrants. Commission.
[Release Nos. 33–10446; 34–82280; File No. Registrants that are ‘‘smaller reporting
S7–19–16] ACTION: Temporary final rule.
companies,’’ as defined in Rule 405 6
RIN 3235–AL95 under the Securities Act of 1933 and SUMMARY: The Securities and Exchange
Rule 12b–2 7 under the Securities Commission (the ‘‘Commission’’) is
Compliance Date for Form 10–D Exchange Act of 1934, or are neither adopting a temporary final rule that
Hyperlink Requirements ‘‘large accelerated filers’’ nor requires funds in larger fund groups to
‘‘accelerated filers,’’ as defined in maintain in their records the
AGENCY: Securities and Exchange Exchange Act Rule 12b–2, and that information that is required to be
Commission. submit filings in ASCII will not need to included in Form N–PORT, in lieu of
ACTION: Notification of compliance date. comply with the new rules until filing reports with the Commission,
September 1, 2018, one year after the until April 2019. As a result, larger
SUMMARY: The Securities and Exchange
effective date for other filers.8 The funds groups will be required to begin
Commission (‘‘Commission’’) is
Commission deferred establishing a submitting reports on Form N–PORT on
publishing this document to inform the
compliance date for any Form 10–D the Electronic Data Gathering, Analysis,
public that it has set a compliance date
filing that will require a hyperlink to an and Retrieval (‘‘EDGAR’’) system by
for its previously-adopted exhibit
exhibit filed with Form ABS–EE until April 30, 2019, and smaller fund groups
hyperlinking requirements for Form 10–
Commission staff completed will be required to begin submitting
Ds that require hyperlinks to any
programming changes to EDGAR to reports on Form N–PORT by April 30,
exhibits filed with Form ABS–EE. The
allow Form 10–D filers to include the 2020. The information that funds in
Commission on March 1, 2017 required
Form 10–D and Form ABS–EE in a larger fund groups maintain in their
registrants that file registration
single EDGAR submission so that the records will be subject to examination
statements and reports subject to the
required hyperlinks could be created at by the Commission. In addition, the
exhibit requirements under Item 601 of
the time the Form 10–D is filed.9 Such Commission is delaying the rescission
Regulation S–K, or that file Forms F–10
of current Form N–Q and delaying the
or 20–F, to include a hyperlink to each 1 17 CFR 229.601. effectiveness of certain amendments to
exhibit listed in the exhibit index of 2 17 CFR 239.40. other rules and forms.
these filings, but deferred setting a 3 17 CFR 249.220f
compliance date with respect to any 4 Exhibit Hyperlinks and HTML Format, Release
DATES: Effective January 16, 2018 until
Form 10–D that will require hyperlinks Nos. 33–10322, 34–80132 (March 1, 2017) [82 FR March 31, 2026. The effective date for
to any exhibits filed with Form ABS–EE 14130 (March 17, 2017)] (‘‘Hyperlinks Release’’). the amendments to 17 CFR 232.401,
until the Commission announced that 5 See id. at Section I. 249.332, 270.8b–33, 270.30a–2,
6 17 CFR 230.405.
technical programming changes to allow 7 17 CFR 240.12b–2.
sradovich on DSK3GMQ082PROD with RULES

10 Adoption of Updated EDGAR Manual, Release
issuers to include Form 10–D and Form 8 See Hyperlinks Release, supra note 1, at Section No. 33–10444, (December 8, 2017), available at
ABS–EE in a single submission had II.B.3. https://www.sec.gov/rules/final.shtml.
been completed, and published a 9 See Hyperlinks Release, supra note 1, at n. 55 11 Issuers are not required to submit their Form

notification of the compliance date for (explaining that asset-backed issuers are required to 10–D and Form ABS–EE in a single submission. An
Form 10–D in the Federal Register. incorporate by reference Form ABS–EE information issuer may file a Form 10–D and Form ABS–EE in
in Form 10–D and how the hyperlinking separate submissions and comply with the new
DATES: The compliance date with requirement applies with respect to Form 10–D requirements by including an external hyperlink in
respect to any Form 10–D that will filings) & n.72 and accompanying text. the Form 10–D to a previously filed Form ABS–EE.

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Document Created: 2018-10-25 10:51:18
Document Modified: 2018-10-25 10:51:18

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Rules and Regulations
Action		Notification of compliance date.
Dates		The compliance date with respect to any Form 10-D that will require hyperlinks to any exhibits filed with Form ABS-EE is June 1, 2018.
Contact		Kayla Roberts, Special Counsel, at (202) 551-3850, in the Office of Structured Finance, Division of Corporation Finance, U.S. Securities and Exchange Commission, 100 F Street NE, Washington, DC 20549.
FR Citation		82 FR 58731
RIN Number		3235-AL95
CFR Citation		17 CFR 229 17 CFR 232 17 CFR 239 17 CFR 249