### 66899 Federal Register / Vol. 81, No. 189 / Thursday, September 29, 2016 / Proposed Rules

1 Specifically, the Commission proposed amendments to, or solicited comment on potential FASB referrals of, Rules 1–02, 2–01, 2–02, 3–01, 3– 02, 3–03, 3–04, 3–05, 3–12, 3–14, 3–15, 3–17, 3–20, 3A–01, 3A–02, 3A–03, 3A–04, 4–01, 4–07, 4–08, 4– 10, 5–02, 5–03, 5–04, 6–03, 6–04, 6–07, 6–09, 6A– 04, 6A–05, 7–02, 7–03, 7–04, 7–05, 8–01, 8–02, 8– 03, 8–04, 8–05, 8–06, 9–03, 9–04, 9–05, 9–06, 10– 01, 11–02, 11–03, 12–16, 12–17, 12–18, 12–28, and 12–29 of Regulation S–X under the Securities Act of 1933 (the ‘‘Securities Act’’) and the Securities Exchange Act of 1934 (the ‘‘Exchange Act’’), Items 10, 101, 103, 201, 302, 303, 503, 512, and 601 of Regulation S–K under the Securities Act and the Exchange Act, Item 1010 of Regulation M–A under the Securities Act and the Exchange Act, and Item 1118 of Regulation AB under the Securities Act and the Exchange Act, Rule 158 of the Securities Act, Rules 405 and 436 of Regulation C under the Securities Act, Forms S–1, S–3, S–11, S–4, F–1, F– 3, F–4, F–6, F–7, F–8, F–10, F–80, SF–1, SF–3, 1– A, 1–K, and 1–SA under the Securities Act, Rules 3a51–1, 10A–1, 12b-2, 13a-10, 13b2–2, 14a-101, 15c3–1g, 15d-2, 15d-10, 17a-5, 17a-12, 17g-3, and 17h-1T of the Exchange Act, Forms 20–F, 40–F, 10– K, 11–K, 10–D, and X–17A–5 under the Exchange Act, Forms N–5, N–1A, N–2, N–3, N–4, and N–6 under the Securities Act and the Investment Company Act of 1940 (the ‘‘Investment Company Act’’), and Form N–8B–2 under the Investment Company Act.

2 See Letters from Center for Audit Quality (Aug. 4, 2016), American Gas Association Accounting Advisory Council (Aug. 24, 2016), Edison Electric Institute (Aug. 24, 2016) and the National Association of Real Estate Investment Trusts (Sept. 9, 2016). Comments are available on the Commission’s Web site at https://www.sec.gov/ comments/s7-15-16/s71516.htm. **ADDRESSES :**  Comments may be submitted by any of the following methods:

Electronic Comments

• Use the Commission’s Internet comment forms (http://www.sec.gov/ rules/proposed.shtml);

• Send an email to rule-comments@
sec.gov. Please include File Number S7– 15–16 on the subject line; or

• Use the Federal Rulemaking Portal (http://www.regulations.gov ). Follow the instructions for submitting comments.
Paper Comments

• Send paper comments to Brent J. Fields, Secretary, Securities and Exchange Commission, 100 F Street NE., Washington, DC 20549–1090.
All submissions should refer to File Number S7–15–16. This file number should be included on the subject line if email is used. To help us process and review your comments more efficiently, please use only one method. The Commission will post all comments on the Commission’s Internet Web site (http://www.sec.gov/rules/ proposed.shtml). Comments also are available for Web site viewing and printing in the Commission’s Public Reference Room, 100 F Street NE., Washington, DC 20549, on official business days between the hours of 10:00 a.m. and 3:00 p.m. All comments received will be posted without change; we do not edit personal identifying information from submissions. You should submit only information that you wish to make available publicly.

Studies, memoranda or other substantive items may be added by the Commission or staff to the comment file during this rulemaking. A notification of the inclusion in the comment file of any such materials will be made available on the SEC’s Web site. To ensure direct electronic receipt of such notifications, sign up through the ‘‘Stay Connected’’ option at www.sec.gov to receive notifications by email.

**FOR FURTHER INFORMATION CONTACT :**  Nili Shah, Deputy Chief Accountant, at (202) 551–3255, Division of Corporation Finance; Duc Dang, Senior Special Counsel, at (202) 551–3386, Office of the Chief Accountant; Matt Giordano, Chief Accountant, at (202) 551–6918, Division of Investment Management; Valentina Minak Deng, Special Counsel, at (202) 551–5778 and Tim White, Special Counsel, at (202) 551–5777, Division of Trading and Markets; Harriet Orol, Branch Chief, at (212) 336–0554, Office of Credit Ratings; Securities and Exchange Commission, 100 F Street NE., Washington, DC 20549. **SUPPLEMENTARY INFORMATION :**  The Commission has requested comment on a release proposing amendments to certain of its disclosure requirements that may have become redundant, duplicative, overlapping, outdated, or superseded, in light of other Commission disclosure requirements, U.S. GAAP, IFRS, or changes in the information environment. The release also solicited comment on certain disclosure requirements that overlap with, but require information incremental to, U.S. GAAP to determine whether to retain, modify, eliminate, or refer them to the Financial Accounting Standards Board (‘‘FASB’’) for potential incorporation into U.S. GAAP. 1 The proposed amendments are intended to facilitate the disclosure of information to investors, while simplifying compliance efforts, without significantly altering the total mix of information provided to investors.

The Commission originally requested that comments on the release be received by October 3, 2016. The Commission has received several requests for an extension of time for public comment on the proposal to, among other things, allow for adequate time to fully consider the proposals and to improve the quality of responses. 2 The Commission believes that providing the public additional time to consider thoroughly the matters addressed by the release and to submit comprehensive responses to the release would benefit the Commission in its consideration of final rules. Therefore, the Commission is extending the comment period for Release No. 33–10110; 34–78310; IC– 32175 ‘‘Disclosure Update and Simplification’’ until November 2, 2016.

By the Commission. Dated: September 23, 2016. Brent J. Fields, Secretary.
[FR Doc. 2016–23489 Filed 9–28–16; 8:45 am]

**BILLING CODE 8011–01–P**

**ENVIRONMENTAL PROTECTION AGENCY** 

**40 CFR Part 52**

**[EPA–R10–OAR–2016–0493: FRL–9953–03– Region 10]** 

**Approval and Promulgation of Implementation Plans; Washington:**  **General Regulations for Air Pollution Sources** 

**AGENCY :**  Environmental Protection Agency (EPA).

**ACTION :**  Proposed rule.

**SUMMARY :**  In reviewing past State Implementation Plan (SIP) actions, the Washington Department of Ecology (Ecology) and the Environmental Protection Agency (EPA) discovered minor typographical errors related to the EPA’s previous approvals of Chapter 173–400 Washington Administrative Code, General Regulations for Air Pollution Sources. The EPA is proposing to correct these errors. The proposed corrections make no substantive changes to the SIP and impose no new requirements. In the Final Rules section of this Federal Register , the EPA is approving these corrections as a direct final rule without prior proposal because the Agency views this as a noncontroversial action and anticipates no adverse comments. A detailed rationale for the approval is set forth in the direct final rule. If no adverse comments are received in response to this action, no further activity is contemplated. If the EPA receives adverse comments, the direct final rule will be withdrawn and all public comments received will be addressed in a subsequent final rule based on this proposed rule. The EPA will not institute a second comment period. Any parties interested in commenting on this action should do so at this time.

**DATES :**  Comments must be received on or before October 31, 2016.


### 66900 Federal Register / Vol. 81, No. 189 / Thursday, September 29, 2016 / Proposed Rules

**ADDRESSES :**  Submit your comments, identified by Docket ID No. EPA–R10– OAR–2016–0493 at http:// www.regulations.gov. Follow the online instructions for submitting comments. Once submitted, comments cannot be edited or removed from Regulations.gov

. The EPA may publish any comment received to its public docket. Do not submit electronically any information you consider to be Confidential Business Information (CBI) or other information whose disclosure is restricted by statute. Multimedia submissions (audio, video, etc.) must be accompanied by a written comment. The written comment is considered the official comment and should include discussion of all points you wish to make. The EPA will generally not consider comments or comment contents located outside of the primary submission ( i.e. , on the Web, cloud, or other file sharing system). For additional submission methods, the full EPA public comment policy, information about CBI or multimedia submissions, and general guidance on making effective comments, please visit http://www2.epa.gov/dockets/ commenting-epa-dockets.

**FOR FURTHER INFORMATION CONTACT :**  Jeff Hunt, Air Planning Unit, Office of Air and Waste (OAW–150), Environmental Protection Agency, Region 10, 1200 Sixth Ave, Suite 900, Seattle, WA 98101; telephone number: (206) 553– 0256; email address: hunt.jeff@epa.gov.

**SUPPLEMENTARY INFORMATION :**  For further information, please see the information provided in the direct final action, with the same title, that is located in the ‘‘Rules and Regulations’’ section of this Federal Register . Please note that if the EPA receives adverse comment on an amendment, paragraph, or section of this rule and if that provision may be severed from the remainder of the rule, the EPA may adopt as final those provisions of the rule that are not the subject of an adverse comment.

Dated: September 14, 2016. Dennis J. McLerran, Regional Administrator, Region 10.
[FR Doc. 2016–23297 Filed 9–28–16; 8:45 am]

**BILLING CODE 6560–50–P ENVIRONMENTAL PROTECTION**  **AGENCY**

**40 CFR Part 131**

**[EPA–HQ–OW–2016–0405; FRL–9953–19– OW]** 

**RIN 2040–AF62**

**Federal Baseline Water Quality Standards for Indian Reservations** 

**AGENCY :**  Environmental Protection Agency (EPA).

**ACTION :**  Advance notice of proposed rulemaking (ANPRM).

**SUMMARY :**  The Environmental Protection Agency (EPA) is considering establishing federal baseline water quality standards (WQS) for certain Indian reservation waters to narrow a long-standing gap in coverage of Clean Water Act (CWA) protections. Currently, fewer than 50 of over 300 tribes with reservations have WQS effective under the CWA; most of the reservations with existing CWA-effective WQS have obtained the coverage through treatment in a manner similar to a state (TAS) under CWA section 518. In advance of any potential rulemaking to address this gap of CWA coverage, EPA specifically invites comments on whether to establish such federal baseline WQS for Indian reservation waters that do not yet have WQS under the CWA and, if so, what those WQS should be and how they should be implemented. Federal baseline WQS would define water quality goals for unprotected reservation waters and serve as the foundation for CWA actions to protect human health and the environment. Such WQS, if established, would apply only to those waters not already covered by existing CWA-effective WQS and would be superseded by any WQS subsequently adopted by an authorized tribe and approved by EPA under CWA section 303(c).

**DATES :**  Comments must be received on or before December 28, 2016. EPA intends to hold two public webinars to discuss the ANPRM during the public comment period. If you are interested, see EPA’s Web site at https://www.epa.gov/wqs-tech/advance-noticeproposed-rulemaking-federal-baselinewater-quality-standards-indian for the dates and times of the webinars and instructions on how to register and participate.

**ADDRESSES :**  Submit your comments, identified by Docket ID No. EPA–HQ– OW–2016–0405, at http:// www.regulations.gov. Follow the online instructions for submitting comments. Once submitted, comments cannot be edited or removed from Regulations.gov

. EPA may publish any comment received to its public docket. Do not submit electronically any information you consider to be Confidential Business Information (CBI) or other information whose disclosure is restricted by statute. Multimedia submissions (audio, video, etc.) must be accompanied by a written comment. The written comment is considered the official comment and should include discussion of all points you wish to make. EPA will generally not consider comments or comment contents located outside of the primary submission ( i.e. , on the web, cloud, or other file sharing system). For additional submission methods, the full EPA public comment policy, information about CBI or multimedia submissions, and general guidance on making effective comments, please visit http://www2.epa.gov/dockets/ commenting-epa-dockets.

**FOR FURTHER INFORMATION CONTACT :**  Mary Lou Soscia, Region 10, Environmental Protection Agency, 805 SW. Broadway, Suite 500, Portland, OR 97205; telephone number: (503) 326– 5873; email address: soscia.marylou@
epa.gov.

**SUPPLEMENTARY INFORMATION :**  This supplementary information section is organized as follows:
I. Who may be interested in this ANPRM? II. Background

A. What is the role of WQS under the

CWA? B. What is the ‘‘gap’’ in WQS protection for

waters on Indian reservations? C. How has EPA tried to address the gap

of CWA coverage previously? D. Why is EPA publishing this ANPRM? III. What would be included in the federal baseline WQS effort? A. To what waters would the potential

federal baseline WQS apply? B. Which waters should be excluded from

the potential federal baseline WQS? C. What designated uses should be

considered in proposing potential federal baseline WQS? D. What water quality criteria should be

considered in proposing potential federal baseline WQS? 1. Narrative Water Quality Criteria 2. Numeric Water Quality Criteria a. Aquatic Life Protection b. Human Health Protection E. What approaches should the potential

federal baseline WQS take with regard to antidegradation requirements? 1. Antidegradation Policy 2. Antidegradation Implementation

Methods F. How could wetlands be addressed in the

potential federal baseline WQS? G. Which general provisions should be

included in the potential federal baseline WQS? 1. Mixing Zone Authorizing Provision