66100 Federal Register / Vol. 83, No. 246 / Wednesday, December 26, 2018 / Rules and Regulations 

1We 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 October 1, 2018. See Release No. 33– 

10566 (October 1, 2018) [83 FR 55264]. 

2See Rule 301 of Regulation S–T (17 CFR 

232.301). 

3See Release No. 34–83663 (July 18, 2018) [83 FR 

38768]. 

4See Rule 304 of Regulation ATS (17 CFR 

242.304) and Form ATS–N (specifying the 

requirements, inter alia, for filing on Form ATS–N). 

5See Release 33–10486 (April 25, 2018) [83 FR 

22190]. 

6See Release No. 33–10532 (August 17, 2018) [83 

FR 50148]. 

7See Release No. 33–10514 (June 28, 2018) [83 FR 

40486]. 

[FR Doc. 2018–27568 Filed 12–21–18; 8:45 am] 

BILLING CODE 4910–13–P 

SECURITIES AND EXCHANGE 

COMMISSION 

17 CFR Part 232 

[Release Nos. 33–10585; 34–84825; 39– 

2524; IC–33324] 

Adoption of Updated EDGAR Filer 

Manual 

AGENCY: Securities and Exchange 

Commission. 

ACTION: Final rule. 

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 December 

17, 2018 and January 28, 2019. 

DATES: Effective December 26, 2018. The 

incorporation by reference of the 

EDGAR Filer Manual is approved by the 

Director of the Federal Register as of 

December 26, 2018. 

FOR FURTHER INFORMATION CONTACT: In 

the Division of Trading and Markets, for 

questions concerning Form ATS–N, 

contact Michael R. Broderick at (202) 

551–5058. In the Office of Municipal 

Securities, for questions regarding 

Forms MA, MA–A and MA–I, contact 

Ahmed A. Abonamah at (202) 551– 

3887. In the Division of Corporation 

Finance, for questions concerning 

Forms 1–A and DOS, contact Heather 

Mackintosh at (202) 551–8111. In the 

Division of Economic and Risk 

Analysis, for questions concerning 

Inline XBRL submission requirements 

contact Mike Willis at (202) 551–6627. 

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 EDGAR 

Online Forms website. 

The revisions to the Filer Manual 

reflect changes within Volume I, 

entitled EDGAR Filer Manual, Volume I: 

‘‘General Information,’’ (Version 32) 

(December 2018), and Volume II, 

entitled EDGAR Filer Manual, Volume 

II: ‘‘EDGAR Filing,’’ (Version 49) 

(December 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 filings 

when preparing documents for 

electronic submission. 

The EDGAR System and Filer Manual 

will be updated in Release 18.4 and 

reflect the changes described below. 

EDGAR Release 18.4 will introduce 

changes associated with the adoption of 

amendments to Regulations ATS 

applicable to alternative trading systems 

that trade National Market System 

stocks (‘‘NMS Stock ATSs’’) and 

changes associated with new Form 

ATS–N.3 The following new submission 

form types, which correspond to the 

various types of Form ATS–N filings 

permitted or required by the 

amendments to Regulation ATS and 

Form ATS–N, will be added to EDGAR 

Online Forms: ATS–N, for initial Form 

ATS–N filings; ATS–N/MA, for material 

amendments to Form ATS–N; ATS–N/ 

UA, for updating amendments to Form 

ATS–N; ATS–N/CA for correcting 

amendments to Form ATS–N; ATS–N/ 

OFA, for order display and fair access 

amendments to Form ATS–N; ATS–N– 

C, for notices of cessation filings; and 

ATS–N–W for withdrawals of Form 

ATS–N filings.4 The new Form ATS–N 

submission form types will be 

accessible on the EDGAR Filing website. 

Filers have the option of completing a 

web-fillable form or may construct XML 

submissions for these submission form 

types by following the ‘‘EDGAR Form 

ATS–N XML Technical Specification’’ 

document available on the SEC’s Public 

website (https://www.sec.gov/info/ 

edgar/tech-specs). Please refer to 

Chapter 3 (Index to Forms), Chapter 5 

(Constructing Attached Documents and 

Document Types), Chapter 7 (Preparing 

and Transmitting EDGARLink Online 

Submissions), Chapter 8 (Preparing and 

Transmitting Online Submissions), 

Appendix A (Messages Reported by 

EDGAR), and Appendix E (Automated 

Conformance Rules for EDGAR Data 

Fields) of the ‘‘EDGAR Filer Manual, 

Volume II: EDGAR Filing.’’ 

In a prior rulemaking, the 

Commission adopted amendments to, 

among other things, Form Funding 

Portal, Form MA and Form MA–I to 

remove the portions of such forms that 

requested filers furnish certain sensitive 

personally identifiable information or 

PII.5 Release 18.4 will upgrade the 

EDGAR system by removing the fields 

on such forms that ask for PII. Please 

refer to Chapter 8 (Preparing and 

Transmitting Online Submissions) of 

the ‘‘EDGAR Filer Manual, Volume II: 

EDGAR Filing.’’ 

EDGAR Release 18.4 will update 

submission form types 1–A, 1–A/A, 1– 

A POS, DOS, and DOS/A to rename 

‘‘Income Statement Information’’ to 

‘‘Statement of Comprehensive Income 

Information’’ in Item 1: Issuer 

Information. Please refer to Chapter 8 

(Preparing and Transmitting Online 

Submissions) of the ‘‘EDGAR Filer 

Manual, Volume II: EDGAR Filing.’’ 

These changes are consistent with the 

amendments the Commission recently 

adopted to accounting-related 

disclosure rules.6

EDGAR will permit the display of 

Schedule B data in submission form 

types MA–A and MA/A—provided that 

information for Schedule B was 

included in the filer’s most recent Form 

MA, MA–A and MA/A filing. 

Corresponding changes will be reflected 

in the EDGAR Filer Manual. Please refer 

to Chapter 8 (Preparing and 

Transmitting Online Submissions) of 

the ‘‘EDGAR Filer Manual, Volume II: 

EDGAR Filing.’’ 

EDGAR will introduce changes 

associated with the adoption of Inline 

eXtensible Business Language (‘‘Inline 

XBRL’’) requirements for the submission 

of operating company financial 

information and fund risk/return 

summaries.7 The EDGAR system will be 

updated to implement changes that will 

expand the submission form types that 

are permitted to include Inline XBRL 

submissions. Accordingly, the following 

submission form types will permit the 

primary document to be in iXBRL 

format: S–1, S–1/A, S–1MEF, S–3, S–3/ 

A, S–3ASR, S–3D, S–3DPOS, S–3MEF, 

S–4, S–4/A, S–4EF, S–4MEF, S–4 POS, 

S–11, S–11/A, S–11MEF, F–1, F–1/A, 

F–1MEF, F–3, F–3/A, F–3ASR, F–3D, F– 

3DPOS, F–3MEF, F–4, F–4/A, F–4EF, F– 


amozie on DSK3GDR082PROD with RULES
Federal Register / Vol. 83, No. 246 / Wednesday, December 26, 2018 / Rules and Regulations 66101 

8 5 U.S.C. 553(b)(A). 

9 5 U.S.C. 601–612. 

10 5 U.S.C. 553(d)(3). 

11 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a). 

12 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78o–4, 78w, 

and 78ll. 

13 15 U.S.C. 77sss. 

14 15 U.S.C. 80a–8, 80a–29, 80a–30, and 80a–37. 

4MEF, F–4POS, F–10, F–10/A, F–10EF, 

F–10POS, 485BPOS, and 497. The 

EDGAR system also will be updated to 

allow more than one Inline XBRL file 

attachment per submission to be prevalidated, submitted, validated, 

accepted, rendered, and viewed. In 

addition, given the termination of the 

Voluntary XBRL program, the EDGAR 

Filer Manual and the EDGAR system 

will be updated to remove and will no 

longer permit submissions having EX– 

100 Voluntary XBRL attachments. In 

addition, the EDGAR Filer Manual will 

update instructions regarding the layout 

specifications for Risk Return Summary 

Information submissions tagged with 

Inline XBRL. Please refer to Chapter 5 

(Constructing Attached Documents and 

Document Types), Chapter 6 (Interactive 

Data), and Appendix E (Automated 

Conformance Rules for EDGAR Data 

Fields) of the ‘‘EDGAR Filer Manual, 

Volume II: EDGAR Filing.’’ 

The EDGAR Filer Manual, Volumes I 

and II will be revised to incorporate 

updates aimed at clarifying and 

streamlining the EDGAR Filer Manual. 

Updates will include revisions to listed 

contact information, revised hyperlink 

information for accessing the EDGAR 

Filer Manual, clarification of 

instructions, clarification of chapter and 

subsection titles, updates to, and 

clarification of content in, Chapter 3 

(Index to Forms), and a renaming of 

Section 5.6, ‘‘Filing Fees.’’ Additionally, 

references to the ‘‘EDGAR Online 

Forms/XML website’’ will be revised 

and renamed the ‘‘EDGAR OnlineForms 

website’’. See Chapter 2 (Quick Guide to 

EDGAR Filing), Chapter 3 (Index to 

Forms), Chapter 4 (Filing Fee 

Information), Chapter 5 (Constructing 

Attached Documents and Document 

Types), Chapter 6 (Interactive Data), 

Chapter 7 (Preparing and Transmitting 

EDGARLink Online Submissions), 

Chapter 8 (Preparing and Transmitting 

Online Submissions), Appendix B 

(Frequently Asked Questions), 

Appendix C (EDGAR Submission 

Types), Appendix D (Paper Forms), and 

Appendix F (Glossary of Commonly 

Used Terms, Acronyms and 

Abbreviations). 

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’’).8 It follows that the 

requirements of the Regulatory 

Flexibility Act 9 do not apply. 

The effective date for the updated 

Filer Manual and the related rule and 

form amendments is December 26, 2018. 

In accordance with the APA,10 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. 

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 1933,11 Sections 3, 12, 

13, 14, 15, 15B, 23, and 35A of the 

Securities Exchange Act of 1934,12

Section 319 of the Trust Indenture Act 

of 1939,13 and Sections 8, 30, 31, and 38 

of the Investment Company Act of 

1940.14

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 

■ 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. 

* * * * * 

■ 2. Section 232.301 is revised to read 

as follows: 

§ 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 32 (December 

2018). The requirements for filing on 

EDGAR are set forth in the updated 

EDGAR Filer Manual, Volume II: 

‘‘EDGAR Filing,’’ Version 49 (December 

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. 

By the Commission. 

Dated: December 14, 2018. 

Eduardo A. Aleman, 

Deputy Secretary. 

[FR Doc. 2018–27827 Filed 12–21–18; 8:45 am] 

BILLING CODE 8011–01–P 


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