83_FR_55478 83 FR 55264 - Adoption of Updated EDGAR Filer Manual

83 FR 55264 - Adoption of Updated EDGAR Filer Manual

SECURITIES AND EXCHANGE COMMISSION

Federal Register Volume 83, Issue 214 (November 5, 2018)

Page Range55264-55266
FR Document2018-24128

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. The EDGAR system is scheduled to be upgraded on October 1, 2018.

Federal Register, Volume 83 Issue 214 (Monday, November 5, 2018)
[Federal Register Volume 83, Number 214 (Monday, November 5, 2018)]
[Rules and Regulations]
[Pages 55264-55266]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-24128]


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SECURITIES AND EXCHANGE COMMISSION

17 CFR Part 232

[Release Nos. 33-10566; 34-84325; 39-2522; IC-33261]


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. The EDGAR 
system is scheduled to be upgraded on October 1, 2018.

DATES: Effective November 5, 2018. The incorporation by reference of 
the EDGAR Filer Manual is approved by the Director of the Federal 
Register as of November 5, 2018.

FOR FURTHER INFORMATION CONTACT: In the Division of Investment 
Management, for questions concerning Form N-CEN, contact Heather 
Fernandez at (202) 551-6708. In the Division of Corporation Finance, 
for questions concerning the Form 8-K, Form 20-F and Form 12b-25, 
contact Heather Mackintosh at (202) 551-8111. In the Division of 
Economic and Risk Analysis, for questions concerning retired taxonomies 
or structured data requirements, contact Mike Willis, at (202) 551-
6627. In the EDGAR Business Office, for questions concerning changes to 
the availability of the return copy, contact Christian Windsor at (202) 
551-3419.

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 
website.
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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 July 10, 2018. See Release No. 33-10518 (July 10, 
2018)[83 FR 33119].
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    The revisions to the Filer Manual reflect changes within Volume I, 
entitled EDGAR Filer Manual, Volume I: ``General Information,'' 
(Version 32) (October 2018), and Volume II, entitled EDGAR Filer 
Manual, Volume II: ``EDGAR Filing,'' Version 48 (October 2018). 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 should consult the Filer Manual in conjunction with 
our rules governing mandated electronic filing when preparing documents 
for electronic submission.
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    \2\ See Rule 301 of Regulation S-T (17 CFR 232.301).
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    The EDGAR System and Filer Manual will be updated in Release 18.3 
and will reflect the changes described below.
    EDGAR Release 18.3 will introduce changes that will prevent the 
system from retrieving and exposing a return copy, if one is requested, 
of a TEST or LIVE submission. Please refer to Chapter 5 (Maintenance of 
Company Data), Appendix B (Frequently Asked Questions) of the EDGAR 
Filer Manual, Volume I: General Information. Please also refer to 
Chapter 7 (Preparing and Transmitting EDGARLink Online Submissions), 
Chapter 8 (Preparing and Transmitting Online Submissions) and Chapter 
10 (Determining the Status of Your Filings) of the EDGAR Filer Manual, 
Volume II: EDGAR Filing.
    EDGAR Release 18.3 will update the XBRL validation requirements to 
identify, and provide warning messages, when the submission header

[[Page 55265]]

information is inconsistent with the tagged information in the XBRL 
attachments included in the submission package. EDGAR will also provide 
warning messages when an XBRL attachment contains: certain US-GAAP and 
IFRS numeric reporting items that are tagged as incorrectly negative, 
if a filing uses deprecated tags in a submission, or if a filing 
contains custom Axis tags for purposes already served by certain 
existing standard taxonomy Axis tags. Also, EDGAR will provide 
warnings, but accept the filing, if footnote elements are tagged out of 
order. Please see Chapter 6 (Interactive Data) of the EDGAR Filer 
Manual, Volume II: EDGAR Filing.
    EDGAR Release 18.3 will update submission form types N-CEN and N-
CEN/A to rename the save button for Part E: Additional Questions for 
Exchange-Traded Funds and Exchange-Traded Managed Funds to ``Save & 
Close This Fund.'' Please refer to Chapter 8 (Preparing and 
Transmitting Online Submissions) of the EDGAR Filer Manual, Volume II: 
EDGAR Filing.
    EDGAR Release 18.3 will revise the submission process for documents 
submitted through the Filer Web, Online Forms management, EDGARLink 
Online, or EDGAR Filer Management to provide a submission progress 
indicator. Please See Chapter 3 (Becoming an EDGAR Filer), Chapter 4 
(Generating EDGAR Access Codes) and Chapter 5 (Maintenance of Company 
Data) of the EDGAR Filer Manual, Volume I: General Information. Also, 
see Chapter 7 (Preparing and Transmitting EDGARLink Online Submissions) 
and Chapter 8 (Preparing and Transmitting Online Submissions) of the 
EDGAR Filer Manual, Volume II: EDGAR Filing.
    EDGAR Release 18.3 will update submission form types 8-K/A, 8-K12B/
A, 8-K12G3/A, 8-K15D5/A, 20-F/A and NT 20-F/A to issue a warning, but 
still accept the filing, if the period tag of the amendment does not 
match the period tag of the original, accepted filing or prior 
amendment. Please refer to Appendix A (Messages Reported By EDGAR) of 
the EDGAR Filer Manual, Volume II: EDGAR Filing.
    The EDGAR system will be upgraded to remove the IFRS-2016 taxonomy 
which has been superseded. For further information please refer to the 
SEC's public website at https://www.sec.gov/info/edgar/edgartaxonomies.shtml.
    Finally, the Technical Specifications for the Form N-PORT and Form 
N-CEN schemas will be updated. For more information on the revised 
Technical Specifications, please refer to the SEC's public website at 
https://www.sec.gov/oit/Article/info-edgar-tech-specs.html.
    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 website 
viewing and printing; the address for the Filer Manual is https://www.sec.gov/info/edgar/edmanuals.htm. 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 
a.m. and 3 p.m.
    Since the Filer Manual and the corresponding rule and form 
amendments relate solely to agency procedures or practice, publication 
for notice and comment is not required under the Administrative 
Procedure Act (``APA'').\3\ It follows that the requirements of the 
Regulatory Flexibility Act \4\ do not apply.
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    \3\ 5 U.S.C. 553(b)(A).
    \4\ 5 U.S.C. 601-612.
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    The effective date for the updated Filer Manual and the related 
rule and form amendments is November 5, 2018. In accordance with the 
APA,\5\ we find that there is good cause to establish an effective date 
less than 30 days after publication of these rules. 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 these system upgrades.
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    \5\ 5 U.S.C. 553(d)(3).
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Statutory Basis

    We are adopting the amendments to Regulation S-T under the 
authority in Sections 6, 7, 8, 10, and 19(a) of the Securities Act of 
1933,\6\ Sections 3, 12, 13, 14, 15, 15B, 23, and 35A of the Securities 
Exchange Act of 1934,\7\ Section 319 of the Trust Indenture Act of 
1939,\8\ and Sections 8, 30, 31, and 38 of the Investment Company Act 
of 1940.\9\
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    \6\ 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a).
    \7\ 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78o-4, 78w, and 78ll.
    \8\ 15 U.S.C. 77sss.
    \9\ 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 Amendments

    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. 77c, 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, 7201 et seq.; and 18 U.S.C. 1350, 
unless otherwise noted.
* * * * *

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 forth 
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 31 (October 2018). The requirements for filing 
on EDGAR are set forth in the updated EDGAR Filer Manual, Volume II: 
``EDGAR Filing,'' Version 48 (October 2018).
    Additional provisions applicable to Form N-SAR filers are set forth 
in the EDGAR Filer Manual, Volume III: ``N-SAR Supplement,'' Version 6 
(January 2017). 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 website viewing and printing; 
the address for the Filer Manual is https://www.sec.gov/info/edgar/edmanuals.htm. You can obtain paper copies of the EDGAR Filer Manual at 
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: https://www.archives.gov/federal-register/cfr/ibr-locations.html.


[[Page 55266]]


    By the Commission.

    Dated: October 1, 2018.
Brent J. Fields,
Secretary.
[FR Doc. 2018-24128 Filed 11-2-18; 8:45 am]
 BILLING CODE 8011-01-P



     55264            Federal Register / Vol. 83, No. 214 / Monday, November 5, 2018 / Rules and Regulations

     provision of ADS–SLR services to                        of air traffic services. This action also             Mike Willis, at (202) 551–6627. In the
     aircraft with Pre-2020 Equipment. The                   reduces the resources required to                     EDGAR Business Office, for questions
     only aircraft that will be affected by the              provide and maintain TIS–B/ADS–R                      concerning changes to the availability of
     ADS–SLR service change are those                        services.                                             the return copy, contact Christian
     aircraft that are not equipped with 2020                  Starting on January 2, 2020, the FAA                Windsor at (202) 551–3419.
     Equipment as required by § 91.225.                      will begin enabling National Accuracy                 SUPPLEMENTARY INFORMATION: We are
                                                             Category for Velocity (NACv) filtering                adopting an updated EDGAR Filer
     NAS-Wide Service Changes                                for TIS–B and ADS–R client status                     Manual, Volume I and Volume II. The
       As described above, FAA will no                       throughout the NAS.5 This action will                 Filer Manual describes the technical
     longer use ADS–B data from Pre-2020                     not impact any aircraft with 2020                     formatting requirements for the
     Equipment to provide ATC surveillance                   Equipment meeting the requirements of                 preparation and submission of
     services after January 1, 2020. As such,                § 91.227 or any aircraft with ADS–B                   electronic filings through the EDGAR
     the FAA will discontinue TIS–B and                      avionics that meet the minimum                        system.1 It also describes the
     ADS–R client services NAS-wide for                      requirements in TSO–C199 for a Class B                requirements for filing using
     aircraft equipped with Pre-2020                         position source.                                      EDGARLink Online and the Online
     Equipment after January 1, 2020.4                         Issued in Washington, DC, on October 24,            Forms/XML website.
     Implementation                                          2018.                                                    The revisions to the Filer Manual
                                                             Kristen G. Burnham,                                   reflect changes within Volume I,
        The FAA will begin making the above                                                                        entitled EDGAR Filer Manual, Volume I:
     described changes on January 2, 2020.                   Vice President, Program Management
                                                             Organization, FAA Air Traffic Organization.           ‘‘General Information,’’ (Version 32)
     However, each of the changes requires                                                                         (October 2018), and Volume II, entitled
     the implementation of software                          [FR Doc. 2018–24052 Filed 11–2–18; 8:45 am]
                                                                                                                   EDGAR Filer Manual, Volume II:
     revisions and some require changes at                   BILLING CODE P
                                                                                                                   ‘‘EDGAR Filing,’’ Version 48 (October
     multiple locations NAS-wide. Because                                                                          2018). The updated manual will be
     of the number of changes required and                                                                         incorporated by reference into the Code
     to ensure safe implementation, the                      SECURITIES AND EXCHANGE                               of Federal Regulations.
     changes will not be complete on January                 COMMISSION                                               The Filer Manual contains all the
     2, 2020, but sometime soon thereafter.                                                                        technical specifications for filers to
                                                             17 CFR Part 232
     Summary                                                                                                       submit filings using the EDGAR system.
                                                             [Release Nos. 33–10566; 34–84325; 39–                 Filers must comply with the applicable
        Starting on January 2, 2020, the FAA                 2522; IC–33261]                                       provisions of the Filer Manual in order
     will begin to discontinue ATC                                                                                 to assure the timely acceptance and
     surveillance services for aircraft                      Adoption of Updated EDGAR Filer                       processing of filings made in electronic
     equipped with Pre-2020 Equipment                        Manual                                                format.2 Filers should consult the Filer
     operating in Alaska and the offshore                                                                          Manual in conjunction with our rules
     Gulf of Mexico airspace. The number of                  AGENCY:  Securities and Exchange
                                                             Commission.                                           governing mandated electronic filing
     affected aircraft is expected to be less                                                                      when preparing documents for
     than 20. Any affected aircraft will                     ACTION: Final rule.
                                                                                                                   electronic submission.
     receive ATC surveillance services only                  SUMMARY:   The Securities and Exchange                   The EDGAR System and Filer Manual
     within FAA radar coverage over Alaska                   Commission (the ‘‘Commission’’) is                    will be updated in Release 18.3 and will
     and the Gulf of Mexico.                                 adopting revisions to the Electronic Data             reflect the changes described below.
        Starting on January 2, 2020, the FAA                                                                          EDGAR Release 18.3 will introduce
                                                             Gathering, Analysis, and Retrieval
     will begin to discontinue ADS–SLR                                                                             changes that will prevent the system
                                                             System (‘‘EDGAR’’) Filer Manual and
     services for aircraft equipped with Pre-                                                                      from retrieving and exposing a return
                                                             related rules. The EDGAR system is
     2020 Equipment at airports that lie                                                                           copy, if one is requested, of a TEST or
                                                             scheduled to be upgraded on October 1,
     immediately under the airspace defined                                                                        LIVE submission. Please refer to Chapter
                                                             2018.
     in § 91.225(d)(1) and/or (d)(2). After                                                                        5 (Maintenance of Company Data),
                                                             DATES: Effective November 5, 2018. The
     January 1, 2020, these specific airspace                                                                      Appendix B (Frequently Asked
     areas require aircraft to have 2020                     incorporation by reference of the
                                                             EDGAR Filer Manual is approved by the                 Questions) of the EDGAR Filer Manual,
     Equipment. As such, the only affected                                                                         Volume I: General Information. Please
     aircraft will be those aircraft that have               Director of the Federal Register as of
                                                             November 5, 2018.                                     also refer to Chapter 7 (Preparing and
     failed to equip to meet the regulatory                                                                        Transmitting EDGARLink Online
     requirements effective on January 2,                    FOR FURTHER INFORMATION CONTACT: In
                                                             the Division of Investment Management,                Submissions), Chapter 8 (Preparing and
     2020.                                                                                                         Transmitting Online Submissions) and
        Starting on January 2, 2020, in all                  for questions concerning Form N–CEN,
                                                             contact Heather Fernandez at (202) 551–               Chapter 10 (Determining the Status of
     airspace where TIS–B and ADS–R                                                                                Your Filings) of the EDGAR Filer
     services are currently provided, the                    6708. In the Division of Corporation
                                                             Finance, for questions concerning the                 Manual, Volume II: EDGAR Filing.
     FAA will begin to discontinue TIS–B                                                                              EDGAR Release 18.3 will update the
     and ADS–R client services for aircraft                  Form 8–K, Form 20–F and Form 12b–
                                                                                                                   XBRL validation requirements to
     equipped with Pre-2020 Equipment.                       25, contact Heather Mackintosh at (202)
                                                                                                                   identify, and provide warning messages,
     This change will maximize the number                    551–8111. In the Division of Economic
                                                                                                                   when the submission header
     of aircraft eligible for ATC surveillance               and Risk Analysis, for questions
     services and support the safe provision                 concerning retired taxonomies or                         1 We originally adopted the Filer Manual on April
                                                             structured data requirements, contact                 1, 1993, with an effective date of April 26, 1993.
       4 In 2016, the FAA changed how these services                                                               Release No. 33–6986 (April 1, 1993) [58 FR 18638].
     were provided. More information is available at           5 A complete description of NACv filtering is       We implemented the most recent update to the Filer
     http://rgl.faa.gov/Regulatory_and_Guidance_             available at http://rgl.faa.gov/Regulatory_and_       Manual on July 10, 2018. See Release No. 33–10518
     Library/rgTSO.nsf/0/45845cd583ad3cd686257d              Guidance_Library/rgTSO.nsf/0/45845cd                  (July 10, 2018)[83 FR 33119].
     62006b3b3e/$FILE/TIS-B_Service_Change_                  583ad3cd686257d62006b3b3e/$FILE/TIS-B_                   2 See Rule 301 of Regulation S–T (17 CFR

     Summary.pdf.                                            Service_Change_Summary.pdf.                           232.301).



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                      Federal Register / Vol. 83, No. 214 / Monday, November 5, 2018 / Rules and Regulations                                              55265

     information is inconsistent with the                       Along with the adoption of the Filer                Text of the Amendments
     tagged information in the XBRL                          Manual, we are amending Rule 301 of                      In accordance with the foregoing, title
     attachments included in the submission                  Regulation S–T to provide for the                      17, chapter II of the Code of Federal
     package. EDGAR will also provide                        incorporation by reference into the Code               Regulations is amended as follows:
     warning messages when an XBRL                           of Federal Regulations of today’s
     attachment contains: certain US–GAAP                    revisions. This incorporation by                       PART 232—REGULATION S–T—
     and IFRS numeric reporting items that                   reference was approved by the Director                 GENERAL RULES AND REGULATIONS
     are tagged as incorrectly negative, if a                of the Federal Register in accordance                  FOR ELECTRONIC FILINGS
     filing uses deprecated tags in a                        with 5 U.S.C. 552(a) and 1 CFR part 51.
     submission, or if a filing contains                        The updated EDGAR Filer Manual                      ■ 1. The authority citation for part 232
     custom Axis tags for purposes already                   will be available for website viewing                  continues to read in part as follows:
     served by certain existing standard                     and printing; the address for the Filer                  Authority: 15 U.S.C. 77c, 77f, 77g, 77h, 77j,
     taxonomy Axis tags. Also, EDGAR will                    Manual is https://www.sec.gov/info/                    77s(a), 77z–3, 77sss(a), 78c(b), 78l, 78m, 78n,
     provide warnings, but accept the filing,                edgar/edmanuals.htm. You may also                      78o(d), 78w(a), 78ll, 80a–6(c), 80a–8, 80a–29,
     if footnote elements are tagged out of                  obtain paper copies of the EDGAR Filer                 80a–30, 80a–37, 7201 et seq.; and 18 U.S.C.
     order. Please see Chapter 6 (Interactive                Manual from the following address:                     1350, unless otherwise noted.
     Data) of the EDGAR Filer Manual,                        Public Reference Room, U.S. Securities                 *     *     *    *     *
     Volume II: EDGAR Filing.                                and Exchange Commission, 100 F Street
        EDGAR Release 18.3 will update                                                                              ■ 2. Section 232.301 is revised to read
                                                             NE, Washington, DC 20549, on official                  as follows:
     submission form types N–CEN and N–                      business days between the hours of 10
     CEN/A to rename the save button for                     a.m. and 3 p.m.                                        § 232.301   EDGAR Filer Manual.
     Part E: Additional Questions for                           Since the Filer Manual and the                         Filers must prepare electronic filings
     Exchange-Traded Funds and Exchange-                     corresponding rule and form                            in the manner prescribed by the EDGAR
     Traded Managed Funds to ‘‘Save &                        amendments relate solely to agency                     Filer Manual, promulgated by the
     Close This Fund.’’ Please refer to                      procedures or practice, publication for                Commission, which sets forth the
     Chapter 8 (Preparing and Transmitting                   notice and comment is not required                     technical formatting requirements for
     Online Submissions) of the EDGAR                        under the Administrative Procedure Act                 electronic submissions. The
     Filer Manual, Volume II: EDGAR Filing.                  (‘‘APA’’).3 It follows that the
        EDGAR Release 18.3 will revise the                                                                          requirements for becoming an EDGAR
                                                             requirements of the Regulatory                         Filer and updating company data are set
     submission process for documents
                                                             Flexibility Act 4 do not apply.                        forth in the updated EDGAR Filer
     submitted through the Filer Web,
                                                                The effective date for the updated                  Manual, Volume I: ‘‘General
     Online Forms management, EDGARLink
                                                             Filer Manual and the related rule and                  Information,’’ Version 31 (October
     Online, or EDGAR Filer Management to
                                                             form amendments is November 5, 2018.                   2018). The requirements for filing on
     provide a submission progress indicator.
                                                             In accordance with the APA,5 we find                   EDGAR are set forth in the updated
     Please See Chapter 3 (Becoming an
     EDGAR Filer), Chapter 4 (Generating                     that there is good cause to establish an               EDGAR Filer Manual, Volume II:
     EDGAR Access Codes) and Chapter 5                       effective date less than 30 days after                 ‘‘EDGAR Filing,’’ Version 48 (October
     (Maintenance of Company Data) of the                    publication of these rules. The                        2018).
     EDGAR Filer Manual, Volume I: General                   Commission believes that establishing                     Additional provisions applicable to
     Information. Also, see Chapter 7                        an effective date less than 30 days after              Form N–SAR filers are set forth in the
     (Preparing and Transmitting                             publication of these rules is necessary to             EDGAR Filer Manual, Volume III: ‘‘N–
     EDGARLink Online Submissions) and                       coordinate the effectiveness of the                    SAR Supplement,’’ Version 6 (January
     Chapter 8 (Preparing and Transmitting                   updated Filer Manual with these system                 2017). All of these provisions have been
     Online Submissions) of the EDGAR                        upgrades.                                              incorporated by reference into the Code
     Filer Manual, Volume II: EDGAR Filing.                  Statutory Basis                                        of Federal Regulations, which action
        EDGAR Release 18.3 will update                                                                              was approved by the Director of the
     submission form types 8–K/A, 8–K12B/                      We are adopting the amendments to                    Federal Register in accordance with 5
     A, 8–K12G3/A, 8–K15D5/A, 20–F/A and                     Regulation S–T under the authority in                  U.S.C. 552(a) and 1 CFR part 51. You
     NT 20–F/A to issue a warning, but still                 Sections 6, 7, 8, 10, and 19(a) of the                 must comply with these requirements in
     accept the filing, if the period tag of the             Securities Act of 1933,6 Sections 3, 12,               order for documents to be timely
     amendment does not match the period                     13, 14, 15, 15B, 23, and 35A of the                    received and accepted. The EDGAR
     tag of the original, accepted filing or                 Securities Exchange Act of 1934,7                      Filer Manual is available for website
     prior amendment. Please refer to                        Section 319 of the Trust Indenture Act                 viewing and printing; the address for
     Appendix A (Messages Reported By                        of 1939,8 and Sections 8, 30, 31, and 38               the Filer Manual is https://www.sec.gov/
     EDGAR) of the EDGAR Filer Manual,                       of the Investment Company Act of                       info/edgar/edmanuals.htm. You can
     Volume II: EDGAR Filing.                                1940.9                                                 obtain paper copies of the EDGAR Filer
        The EDGAR system will be upgraded                    List of Subjects in 17 CFR Part 232                    Manual at the following address: Public
     to remove the IFRS–2016 taxonomy                                                                               Reference Room, U.S. Securities and
     which has been superseded. For further                    Incorporation by reference, Reporting                Exchange Commission, 100 F Street NE,
     information please refer to the SEC’s                   and recordkeeping requirements,                        Washington, DC 20549, on official
     public website at https://www.sec.gov/                  Securities.                                            business days between the hours of
     info/edgar/edgartaxonomies.shtml.                                                                              10:00 a.m. and 3:00 p.m. You can also
                                                               35  U.S.C. 553(b)(A).
        Finally, the Technical Specifications                                                                       inspect the document at the National
                                                               45  U.S.C. 601–612.
     for the Form N–PORT and Form N–CEN                        5 5 U.S.C. 553(d)(3).
                                                                                                                    Archives and Records Administration
     schemas will be updated. For more                         6 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a).
                                                                                                                    (NARA). For information on the
     information on the revised Technical                      7 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78o–4, 78w,     availability of this material at NARA,
     Specifications, please refer to the SEC’s               and 78ll.                                              call 202–741–6030, or go to: https://
     public website at https://www.sec.gov/                    8 15 U.S.C. 77sss.                                   www.archives.gov/federal-register/cfr/
     oit/Article/info-edgar-tech-specs.html.                   9 15 U.S.C. 80a–8, 80a–29, 80a–30, and 80a–37.       ibr-locations.html.


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     55266            Federal Register / Vol. 83, No. 214 / Monday, November 5, 2018 / Rules and Regulations

       By the Commission.                                    solely responsible for ensuring that your             www.regulations.gov. Submit both
       Dated: October 1, 2018.                               comment does not include any                          copies to the Dockets Management Staff.
     Brent J. Fields,                                        confidential information that you or a                If you do not wish your name and
     Secretary.                                              third party may not wish to be posted,                contact information to be made publicly
     [FR Doc. 2018–24128 Filed 11–2–18; 8:45 am]             such as medical information, your or                  available, you can provide this
                                                             anyone else’s Social Security number, or              information on the cover sheet and not
     BILLING CODE 8011–01–P
                                                             confidential business information, such               in the body of your comments and you
                                                             as a manufacturing process. Please note               must identify this information as
                                                             that if you include your name, contact                ‘‘confidential.’’ Any information marked
     DEPARTMENT OF HEALTH AND                                information, or other information that                as ‘‘confidential’’ will not be disclosed
     HUMAN SERVICES                                          identifies you in the body of your                    except in accordance with 21 CFR 10.20
     Food and Drug Administration                            comments, that information will be                    and other applicable disclosure law. For
                                                             posted on https://www.regulations.gov.                more information about FDA’s posting
                                                               • If you want to submit a comment                   of comments to public dockets, see 80
     21 CFR Part 101
                                                             with confidential information that you                FR 56469, September 18, 2015, or access
     [Docket No. FDA–2016–D–4414]                            do not wish to be made available to the               the information at: https://www.gpo.gov/
                                                             public, submit the comment as a                       fdsys/pkg/FR-2015-09-18/pdf/2015-
     Nutrition and Supplement Facts                          written/paper submission and in the                   23389.pdf.
     Labels: Questions and Answers                           manner detailed (see ‘‘Written/Paper                     Docket: For access to the docket to
     Related to the Compliance Date, Added                   Submissions’’ and ‘‘Instructions’’).                  read background documents or the
     Sugars, and Declaration of                                                                                    electronic and written/paper comments
     Quantitative Amounts of Vitamins and                    Written/Paper Submissions
                                                                                                                   received, go to https://
     Minerals; Guidance for Industry;                           Submit written/paper submissions as                www.regulations.gov and insert the
     Availability                                            follows:                                              docket number, found in brackets in the
                                                                • Mail/Hand delivery/Courier (for
     AGENCY:    Food and Drug Administration,                                                                      heading of this document, into the
                                                             written/paper submissions): Dockets
     HHS.                                                                                                          ‘‘Search’’ box and follow the prompts
                                                             Management Staff (HFA–305), Food and
     ACTION:   Notification of availability.                                                                       and/or go to the Dockets Management
                                                             Drug Administration, 5630 Fishers
                                                                                                                   Staff, 5630 Fishers Lane, Rm. 1061,
                                                             Lane, Rm. 1061, Rockville, MD 20852.
     SUMMARY:   The Food and Drug                               • For written/paper comments                       Rockville, MD 20852.
     Administration (FDA or we) is                           submitted to the Dockets Management                      You may submit comments on any
     announcing the availability of a                        Staff, FDA will post your comment, as                 guidance at any time (see 21 CFR
     guidance for industry entitled                          well as any attachments, except for                   10.115(g)(5)).
     ‘‘Nutrition and Supplement Facts                        information submitted, marked and                        Submit written requests for single
     Labels: Questions and Answers Related                   identified, as confidential, if submitted             copies of the guidance to Office of
     to the Compliance Date, Added Sugars,                   as detailed in ‘‘Instructions.’’                      Nutrition and Food Labeling, Center for
     and Declaration of Quantitative                            Instructions: All submissions received             Food Safety and Applied Nutrition,
     Amounts of Vitamins and Minerals;                       must include the Docket No. FDA–                      Food and Drug Administration, 5001
     Guidance for Industry.’’ This guidance                  2016–D–4414 for ‘‘Nutrition and                       Campus Dr., College Park, MD 20740.
     is intended for conventional food and                   Supplement Facts Labels: Questions and                Send two self-addressed adhesive labels
     dietary supplement manufacturers. The                   Answers Related to the Compliance                     to assist that office in processing your
     guidance finalizes the draft guidance we                Date, Added Sugars, and Declaration of                request. See the SUPPLEMENTARY
     issued in January 2017, which provides                  Quantitative Amounts of Vitamins and                  INFORMATION section for electronic
     questions and answers (Q&A) on topics                   Minerals.’’ Received comments will be                 access to the guidance.
     related to compliance with the Nutrition                placed in the docket and, except for                  FOR FURTHER INFORMATION CONTACT:
     Facts and Supplement Facts label and                    those submitted as ‘‘Confidential                     Blakeley Fitzpatrick, Center for Food
     Serving Size final rules, the labeling of               Submissions,’’ publicly viewable at                   Safety and Applied Nutrition, Food and
     added sugars, declaration of quantitative               https://www.regulations.gov or at the                 Drug Administration, 5001 Campus Dr.,
     amounts of vitamins and minerals, and                   Dockets Management Staff between 9                    College Park, MD 20740, 240–402–1450.
     format issues on the Nutrition Facts and                a.m. and 4 p.m., Monday through                       SUPPLEMENTARY INFORMATION:
     Supplement Facts labels.                                Friday.
     DATES: The announcement of the                             • Confidential Submissions—To                      I. Background
     guidance is published in the Federal                    submit a comment with confidential                       We are announcing the availability of
     Register on November 5, 2018.                           information that you do not wish to be                a guidance for industry entitled
     ADDRESSES: You may submit either                        made publicly available, submit your                  ‘‘Nutrition and Supplement Facts
     electronic or written comments on FDA                   comments only as a written/paper                      Labels: Questions and Answers Related
     guidances at any time as follows:                       submission. You should submit two                     to the Compliance Date, Added Sugars,
                                                             copies total. One copy will include the               and Declaration of Quantitative
     Electronic Submissions                                  information you claim to be confidential              Amounts of Vitamins and Minerals.’’
       Submit electronic comments in the                     with a heading or cover note that states              This guidance is intended to help
     following way:                                          ‘‘THIS DOCUMENT CONTAINS                              industry determine when manufacturers
       • Federal eRulemaking Portal:                         CONFIDENTIAL INFORMATION.’’ We                        must comply with the two final rules on
     https://www.regulations.gov. Follow the                 will review this copy, including the                  Nutrition and Supplement Facts labels
     instructions for submitting comments.                   claimed confidential information, in our              and serving size, and how their
     Comments submitted electronically,                      consideration of comments. The second                 products will need to comply with these
     including attachments, to https://                      copy, which will have the claimed                     rules. We are issuing this guidance
     www.regulations.gov will be posted to                   confidential information redacted/                    consistent with our good guidance
     the docket unchanged. Because your                      blacked out, will be available for public             practices regulation (21 CFR 10.115).
     comment will be made public, you are                    viewing and posted on https://                        The guidance represents the current


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Document Created: 2018-11-03 00:28:11
Document Modified: 2018-11-03 00:28:11
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionRules and Regulations
ActionFinal rule.
DatesEffective November 5, 2018. The incorporation by reference of the EDGAR Filer Manual is approved by the Director of the Federal Register as of November 5, 2018.
ContactIn the Division of Investment Management, for questions concerning Form N-CEN, contact Heather Fernandez at (202) 551-6708. In the Division of Corporation Finance, for questions concerning the Form 8-K, Form 20-F and Form 12b-25, contact Heather Mackintosh at (202) 551-8111. In the Division of Economic and Risk Analysis, for questions concerning retired taxonomies or structured data requirements, contact Mike Willis, at (202) 551- 6627. In the EDGAR Business Office, for questions concerning changes to the availability of the return copy, contact Christian Windsor at (202) 551-3419.
FR Citation83 FR 55264 
CFR AssociatedIncorporation by Reference; Reporting and Recordkeeping Requirements and Securities

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