Federal Register / Vol. 76, No. 156 / Friday, August 12, 2011 / Rules and Regulations 50123 

■ t. Amend paragraph 2 of the 

Instruction to Item 18 by removing 

‘‘FASB Statement of Accounting 

Standards No. 69, ‘Disclosures about Oil 

and Gas Producing Activities,’ ’’ and 

adding in its place ‘‘FASB ASC Topic 

932, Extractive Activities—Oil and 

Gas,’’. 

■ 28. In Form 40–F (referenced in 

§ 249.240f): 

Note: The text of Form 40–F does not, and 

this amendment will not, appear in the Code 

of Federal Regulations. 

■ a. Amend paragraph (11)(ii)(A) in 

General Instruction B by removing 

‘‘paragraph 3 of FASB Interpretation No. 

45, Guarantor’s Accounting and 

Disclosure Requirements for 

Guarantees, Including Indirect 

Guarantees of Indebtedness of Others 

(November 2002) (‘FIN 45’), as may be 

modified or supplemented, excluding 

the types of guarantee contracts 

described in paragraphs 6 and 7 of FIN 

45’’ and adding in its place ‘‘FASB ASC 

paragraph 460–10–15–4 (Guarantees 

Topic), as may be modified or 

supplemented, excluding the types of 

guarantee contracts described in FASB 

ASC paragraphs 460–10–15–7, 460–10– 

25–1, and 460–10–30–1’’. 

■ b. Amend paragraph (11)(ii)(D) in 

General Instruction B by removing 

‘‘referenced in FASB Interpretation No. 

46, Consolidation of Variable Interest 

Entities (January 2003)’’ and adding in 

its place ‘‘defined in the FASB ASC 

Master Glossary’’. 

■ 29. In Form 8–K (referenced in 

§ 249.308): 

Note: The text of Form 8–K does not, and 

this amendment will not, appear in the Code 

of Federal Regulations. 

■ a. Amend paragraph (e) of Item 2.03 

by removing ‘‘Accounting Research 

Bulletin No. 43, Chapter 3A, Working 

Capital’’ and adding in its place ‘‘FASB 

ASC paragraph 210–10–45–3 (Balance 

Sheet Topic)’’. 

■ b. Amend paragraph (c) of Item 2.04 

by removing ‘‘FASB Statement of 

Financial Accounting Standards No. 5 

Accounting for Contingencies (SFAS 

No. 5)’’ and adding in its place ‘‘FASB 

ASC Section 450–20–25, 

Contingencies—Loss Contingencies— 

Recognition,’’. 

■ c. Amend Instruction 4 of Item 2.04 by 

removing ‘‘SFAS No. 5’’ and adding in 

its place ‘‘FASB ASC Section 450–20– 

25’’. 

■ d. Amend the first paragraph of Item 

2.05 by removing ‘‘paragraph 8 of FASB 

Statement of Financial Accounting 

Standards No. 146 Accounting for Costs 

Associated with Exit or Disposal 

Activities (SFAS No. 146)’’ and adding 

in its place ‘‘FASB ASC paragraph 420– 

10–25–4 (Exit or Disposal Cost 

Obligations Topic)’’. 

■ e. Amend paragraph (a) of Item 4.02 

by removing ‘‘Accounting Principles 

Board Opinion No. 20’’ and adding in 

its place ‘‘FASB ASC Topic 250, 

Accounting Changes and Error 

Corrections’’. 

■ 30. In Form 17–H (referenced in 

§ 249.328T) amend Item II.K. of Part II 

by removing ‘‘as defined in Statement of 

Financial Accounting Standards No. 

105’’. 

Note: The text of Form 17–H does not, and 

this amendment will not, appear in the Code 

of Federal Regulations. 

PART 270—RULES AND 

REGULATIONS, INVESTMENT 

COMPANY ACT OF 1940 

■ 31. The authority citation for Part 270 

continues to read in part as follows: 

Authority: 15 U.S.C. 80a–1 et seq., 80a– 

34(d), 80a–37, and 80a–39, unless otherwise 

noted. 

* * * * * 

§ 270.3a–8 [Amended] 

■ 32. Amend paragraph (b)(9) of 

§ 270.3a–8 by removing ‘‘expenses as 

defined in FASB Statement of Financial 

Accounting Standards No. 2, 

Accounting for Research and 

Development Costs’’ and adding in its 

place ‘‘costs as defined in FASB ASC 

Topic 730, Research and Development’’. 

PART 274—FORMS PRESCRIBED 

UNDER THE INVESTMENT COMPANY 

ACT OF 1940 

■ 33. The authority citation for Part 274 

continues to read, in part, as follows: 

Authority: 15 U.S.C. 77f, 77g, 77h, 77j, 

77s, 78c(b), 78l, 78m, 78n, 78o(d), 80a–8, 

80a–24, 80a–26, and 80a–29, unless 

otherwise noted. 

* * * * * 

■ 34. In Form N–1A (referenced in 

§§ 239.15A and 274.11A): 

Note: The text of Form N–1A does not, and 

this amendment will not, appear in the Code 

of Federal Regulations. 

■ a. Amend Instruction 3(c)(ii) of the 

Instructions to Item 3 by removing 

‘‘Accounting Principles Board Opinion 

No. 30’’ and adding in its place ‘‘FASB 

ASC Subtopic 225–20, Income 

Statement—Extraordinary and Unusual 

Items’’. 

■ b. Amend Instruction 2(a)(ii) of the 

Instructions to paragraph (d)(1) of Item 

27 by removing ‘‘Accounting Principles 

Board Opinion No. 30’’ and adding in 

its place ‘‘FASB ASC Subtopic 225–20, 

Income Statement—Extraordinary and 

Unusual Items’’. 

■ 35. In Form N–3 (referenced in 

§§ 239.17a and 274.11b) amend 

Instruction 15(a) of the General 

Instructions to paragraph (a) of Item 3 by 

removing ‘‘Accounting Principles Board 

Opinion No. 30’’ and adding in its place 

‘‘FASB ASC Subtopic 225–20, Income 

Statement—Extraordinary and Unusual 

Items’’. 

Note: The text of Form N–3 does not, and 

this amendment will not, appear in the Code 

of Federal Regulations. 

■ 36. In Form N–4 (referenced in 

§§ 239.17b and 274.11c) amend 

Instruction 17.(b) of the General 

Instructions to paragraph (a) of Item 3 by 

removing ‘‘Accounting Principles Board 

Opinion No. 30’’ and adding in its place 

‘‘FASB ASC Subtopic 225–20, Income 

Statement—Extraordinary and Unusual 

Items’’. 

Note: The text of Form N–4 does not, and 

this amendment will not, appear in the Code 

of Federal Regulations. 

■ 37. In Form N–6 (referenced in 

§§ 239.17c and 274.11d) amend 

Instruction 4(c) of the Instructions to 

Item 3 by removing ‘‘Accounting 

Principles Board Opinion No. 30’’ and 

adding in its place ‘‘FASB ASC 

Subtopic 225–20, Income Statement— 

Extraordinary and Unusual Items’’. 

Note: The text of Form N–6 does not, and 

this amendment will not, appear in the Code 

of Federal Regulations. 

Dated: August 8, 2011. 

By the Commission. 

Elizabeth M. Murphy, 

Secretary. 

[FR Doc. 2011–20413 Filed 8–11–11; 8:45 am] 

BILLING CODE 8011–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[Docket No. USCG–2011–0762] 

Drawbridge Operation Regulations; 

Hackensack River, Jersey City, NJ 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of temporary deviation 

from regulations. 

SUMMARY: The Commander, First Coast 

Guard District, has issued a temporary 

deviation from the regulation governing 

the operation of the Hack Freight 

Bridge, mile 3.1, across the Hackensack 

River, at Jersey City, New Jersey. The 


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50124 Federal Register / Vol. 76, No. 156 / Friday, August 12, 2011 / Rules and Regulations 

deviation is necessary to facilitate 

timber replacement at the bridge. This 

deviation will allow the bridge owner to 

require a one-hour advance notice for 

bridge openings between 9:30 a.m. and 

2:30 p.m. on seven Mondays in 

September and October 2011. 

DATES: This deviation is effective from 

September 12, 2011 through October 24, 

2011. 

ADDRESSES: Documents mentioned in 

this preamble as being available in the 

docket are part of docket USCG–2011– 

0762 and are available online at http:// 

www.regulations.gov, inserting USCG– 

2011–0762 in the ‘‘Keyword’’ and then 

clicking ‘‘Search’’. They are also 

available for inspection or copying at 

the Docket Management Facility (M–30), 

U.S. Department of Transportation, 

West Building Ground Floor, Room 

W12–140, 1200 New Jersey Avenue, SE., 

Washington, DC 20590, between 9 a.m. 

and 5 p.m., Monday through Friday, 

except Federal holidays. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this rule, call or 

e-mail Mr. Joe Arca, Project Officer, 

First Coast Guard District, telephone 

(212) 668–7165. If you have questions 

on viewing the docket, call Renee V. 

Wright, Program Manager, Docket 

Operations, telephone 202–366–9826. 

SUPPLEMENTARY INFORMATION: The Hack 

Freight Bridge, across the Hackensack 

River at mile 3.1 has a vertical clearance 

in the closed position of 11 feet at mean 

high water and 16 feet at mean low 

water. The existing drawbridge 

operation regulations are listed at 33 

CFR 117.723. 

The waterway supports commercial 

vessels of various sizes. 

The owner of the bridge, Conrail, 

requested a temporary deviation to 

facilitate timber replacement at the 

bridge and to allow sufficient time to 

clear the bridge of equipment in order 

to provide openings. 

Under this temporary deviation the 

Hack Freight Bridge, mile 3.1, across the 

Hackensack River may require a onehour advance notice for bridge openings 

between 9:30 a.m. and 2:30 p.m. on 

September 12, 19, and 26 and October 

3, 10, 17, and 24, 2011. Mariner may 

provide the advance notice by calling 

either the number posted at the bridge 

or via marine radio VHF–FM Channel 

13 or 16. Vessels that can pass under the 

bridge without a bridge opening may do 

so at all times. 

In accordance with 33 CFR 117.35(e), 

the bridge must return to its regular 

operating schedule immediately at the 

end of the designated time period. This 

deviation from the operating regulations 

is authorized under 33 CFR 117.35. 

Dated: August 2, 2011. 

Gary Kassof, 

Bridge Program Manager, First Coast Guard 

District. 

[FR Doc. 2011–20500 Filed 8–11–11; 8:45 am] 

BILLING CODE 9110–04–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[Docket No. USCG–2011–0738] 

Drawbridge Operation Regulation; 

China Basin, San Francisco, CA 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of temporary deviation 

from regulations. 

SUMMARY: The Commander, Eleventh 

Coast Guard District, has issued a 

temporary deviation from the regulation 

governing the operation of the Third 

Street Drawbridge across China Basin, 

mile 0.0, at San Francisco, CA. The 

deviation is necessary to allow the 

bridge to be part of the race course for 

the scheduled AT&T Giant Race event. 

This deviation allows the bridge to 

remain in the closed-to-navigation 

position during the deviation period. 

DATES: This deviation is effective from 

7 a.m. to 12 p.m. on August 27, 2011. 

ADDRESSES: Documents mentioned in 

this preamble as being available in the 

docket are part of the docket USCG– 

2011–0738 and are available online by 

going to http://www.regulations.gov, 

inserting USCG–2011–0738 in the 

‘‘Keyword’’ box and then clicking 

‘‘Search’’. They are also available for 

inspection or copying at the Docket 

Management Facility (M–30), U.S. 

Department of Transportation, West 

Building Ground Floor, Room W12–140, 

1200 New Jersey Avenue, SE., 

Washington, DC 20590, between 9 a.m. 

and 5 p.m., Monday through Friday, 

except Federal holidays. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this rule, call or 

e-mail David H. Sulouff, Chief, Bridge 

Section, Eleventh Coast Guard District; 

telephone 510–437–3516, e-mail 

David.H.Sulouff@uscg.mil. If you have 

questions on viewing the docket, call 

Renee V. Wright, Program Manager, 

Docket Operations, telephone 202–366– 

9826. 

SUPPLEMENTARY INFORMATION: The City 

of San Francisco requested a temporary 

change to the operation of the Third 

Street Drawbridge, mile 0.0, over China 

Basin, at San Francisco, CA. The Third 

Street Drawbridge navigation span 

provides a vertical clearance of 7 feet 

above Mean High Water in the closedto-navigation position. The draw opens 

on signal if at least one hour notice is 

given as required by 33 CFR 117.149. 

Navigation on the waterway is 

recreational. 

The drawspan will be secured in the 

closed-to-navigation position 7 a.m. to 

12 p.m. on August 27, 2011, to allow 

running of the AT&T Giant Race event. 

This temporary deviation has been 

coordinated with the waterway users. 

No objections to the proposed 

temporary deviation were raised. The 

drawspan can be operated upon one 

hour advance notice for emergencies 

requiring the passage of waterway 

traffic. 

Vessels that can transit the bridge, 

while in the closed-to-navigation 

position, may continue to do so at any 

time. 

In accordance with 33 CFR 117.35(e), 

the drawbridge must return to its regular 

operating schedule immediately at the 

end of the designated time period. This 

deviation from the operating regulations 

is authorized under 33 CFR 117.35. 

Dated: August 1, 2011. 

D.H. Sulouff, 

Bridge Section Chief, Eleventh Coast Guard 

District. 

[FR Doc. 2011–20503 Filed 8–11–11; 8:45 am] 

BILLING CODE 4910–15–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 165 

[Docket No. USCG–2011–0671] 

RIN 1625–AA00 

Safety Zones; August and September 

Fireworks and Swimming Events in 

Captain of the Port Boston Zone 

AGENCY: Coast Guard, DHS. 

ACTION: Temporary final rule. 

SUMMARY: The Coast Guard is 

establishing temporary safety zones for 

marine events within the Captain of the 

Port (COTP) Boston Zone. This action is 

necessary to provide for the safety of life 

on navigable waters during the events. 

Entering into, transiting through, 

mooring or anchoring within these 

zones is prohibited unless authorized by 

the COTP Boston. 

DATES: This rule is effective in the CFR 

from August 12, 2011 to 11:59 p.m. on 

September 18, 2011. This rule is 

effective with actual notice for the 


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