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

1Specifically, 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. 

2See 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. 


asabaliauskas on DSK3SPTVN1PROD with PROPOSALS
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 


asabaliauskas on DSK3SPTVN1PROD with PROPOSALS