15666 Federal Register / Vol. 74, No. 65 / Tuesday, April 7, 2009 / Rules and Regulations 

1 17 CFR 232.201. 

2 17 CFR 232.202. 

3 17 CFR 232.405. 

4 17 CFR 232.10 et seq. 

5 17 CFR 239.39. 

6 17 CFR 239.40. 

7 15 U.S.C. 77a et seq. 

8 17 CFR 249.220f. 

9 17 CFR 249.240f. 

10 17 CFR 249.306. 

11 15 U.S.C. 78a et seq. 

12The corrections we are making in this release 

do not affect the amendments we adopted in 

Release No. 33–9006 (Feb. 11, 2009) [74 FR 7748] 

even though some of the amendments restated text 

that we now are correcting. We anticipate, however, 

that we will make conforming corrections to such 

amendments. 

13 17 CFR 232.201(a). 

14See Release No. 33–8981 (Oct. 29, 2008) [73 FR 

65516]. 

15 15 U.S.C. 80a–1 et seq. 

is within the scope of that authority 

because it addresses an unsafe condition 

that is likely to exist or develop on 

products identified in this rulemaking 

action. 

Regulatory Findings 

We have determined that this AD will 

not have federalism implications under 

Executive Order 13132. This AD will 

not have a substantial direct effect on 

the States, on the relationship between 

the national government and the States, 

or on the distribution of power and 

responsibilities among the various 

levels of government. 

For the reasons discussed above, I 

certify that the regulation: 

1. Is not a ‘‘significant regulatory 

action’’ under Executive Order 12866; 

2. Is not a ‘‘significant rule’’ under the 

DOT Regulatory Policies and Procedures 

(44 FR 11034, February 26, 1979); and 

3. Will not have a significant 

economic impact, positive or negative, 

on a substantial number of small entities 

under the criteria of the Regulatory 

Flexibility Act. 

List of Subjects in 14 CFR Part 39 

Air transportation, Aircraft, Aviation 

safety, Safety. 

Adoption of the Amendment 

■ Accordingly, under the authority 

delegated to me by the Administrator, 

the FAA amends 14 CFR part 39 as 

follows: 

PART 39—AIRWORTHINESS 

DIRECTIVES 

■ 1. The authority citation for part 39 

continues to read as follows: 

Authority: 49 U.S.C. 106(g), 40113, 44701. 

§ 39.13 [Amended] 

■ 2. The FAA amends § 39.13 by adding 

the following new airworthiness 

directive (AD): 

2008–26–03 TTF Aerospace LLC: 

Amendment 39–15769. Docket No. 

FAA–2009–0313; Directorate Identifier 

2008–NM–144–AD. 

Effective Date 

(a) This sensitive security airworthiness 

directive (AD) is effective April 13, 2009. 

Affected ADs 

(b) None. 

Applicability 

(c) This AD applies to Bombardier Model 

DHC–8–102, DHC–8–103, DHC–8–106, DHC– 

8–201, DHC–8–202, DHC–8–301, DHC–8– 

311, and DHC–8–315 airplanes, certificated 

in any category, equipped with a cockpit 

door electronic strike system installed in 

accordance with supplemental type 

certificate (STC) ST02014NY (which is 

equivalent to STC SA03–70). 

Unsafe Condition 

(d) This AD results from a report indicating 

that the equipment is defective. We are 

issuing this AD to prevent failure of this 

equipment, which could compromise flight 

safety. 

Compliance 

(e) Comply with this AD within the 

compliance times specified, unless already 

done. 

Modification 

(f) Within 90 days after the effective date 

of this AD, modify the electronic strike 

system of the cockpit door in accordance 

with a method approved by the Manager, 

New York Aircraft Certification Office (ACO), 

FAA, or Transport Canada Civil Aviation 

(TCCA) (or its delegated agent). 

Alternative Methods of Compliance 

(AMOCs) 

(g)(1) The Manager, New York ACO, FAA, 

has the authority to approve AMOCs for this 

AD, if requested using the procedures found 

in 14 CFR 39.19. Send information to ATTN: 

Fabio Buttitta, Aerospace Engineer, Systems 

and Flight Test Branch, ANE–171, FAA, New 

York Aircraft Certification Office, 1600 

Stewart Avenue, Suite 410, Westbury, New 

York 11590; telephone (516) 228–7303; fax 

(516) 794–5531. 

(2) To request a different method of 

compliance or a different compliance time 

for this AD, follow the procedures in 14 CFR 

39.19. Before using any approved AMOC on 

any airplane to which the AMOC applies, 

notify your principal maintenance inspector 

(PMI) or principal avionics inspector (PAI), 

as appropriate, or lacking a principal 

inspector, your local Flight Standards District 

Office. The AMOC approval letter must 

specifically reference this AD. 

Related Information 

(h) Canadian airworthiness directive CF– 

2008–26R1, dated August 15, 2008, also 

addresses the subject of this AD. 

Material Incorporated by Reference 

(i) None. 

Issued in Renton, Washington, on 

March 30, 2009. 

Stephen P. Boyd, 

Acting Manager, Transport Airplane 

Directorate, Aircraft Certification Service. 

[FR Doc. E9–7781 Filed 4–6–09; 8:45 am] 

BILLING CODE 4910–13–P 

SECURITIES AND EXCHANGE 

COMMISSION 

17 CFR Parts 232, 239 and 249 

[Release Nos. 33–9002A; 34–59324A; 39– 

2461A; IC–28609A; File No. S7–11–08] 

RIN 3235–AJ71 

Interactive Data To Improve Financial 

Reporting 

AGENCY: Securities and Exchange 

Commission. 

ACTION: Final rule; correction. 

SUMMARY: We are making technical 

corrections to rules adopted in Release 

No. 33–9002 (January 30, 2009), which 

were published in the Federal Register 

on February 10, 2009 (74 FR 6776). The 

rules relate to requiring specified public 

companies and foreign private issuers to 

provide financial statement information 

to the Commission and on their 

corporate Web sites in interactive data 

format using the eXtensible Business 

Reporting Language (XBRL). 

DATES: Effective Date: April 13, 2009. 

FOR FURTHER INFORMATION CONTACT: 

Mark W. Green, Senior Special Counsel 

(Regulatory Policy), Division of 

Corporation Finance at (202) 551–3430; 

or Jeffrey W. Naumann, Assistant 

Director, Office of Interactive Disclosure 

at (202) 551–5352, U.S. Securities and 

Exchange Commission, 100 F Street, 

NE., Washington, DC 20549–3628. 

SUPPLEMENTARY INFORMATION: We are 

correcting Rules 201,1 202 2 and 405 3 of 

Regulation S–T4 and Forms F–9 5 and 

F–10 6 under the Securities Act of 1933 

(Securities Act) 7 and Forms 20–F,8 40– 

F 9 and 6–K 10 under the Securities 

Exchange Act of 1934 (Exchange Act) 11

as published.12

I. Discussion of Corrections 

A. Rule 201—Temporary Hardship 

Exemption 

In the introductory text of paragraph 

(a) 13 of Rule 201, we inadvertently 

omitted language that became part of the 

text effective January 1, 2009 14 and 

serves to exclude from temporary 

hardship exemption availability an 

application for an order under any 

section of the Investment Company 

Act.15 We are correcting that omission. 

Federal Register / Vol. 74, No. 65 / Tuesday, April 7, 2009 / Rules and Regulations 15667 

16 17 CFR 202(a). 

17 17 CFR 202(a)(2). 

18 17 CFR 202(b)(2). 

19 17 CFR 405(a). 

B. Rule 202—Continuing Hardship 

Exemption 

We are correcting a typographical 

error in the introductory text of 

paragraph (a) 16 of Rule 202 and 

correcting paragraphs (a)(2) 17 and 

(b)(2) 18 of Rule 202 by adding words 

and punctuation inadvertently omitted. 

C. Rule 405—Interactive Data File 

Submissions and Postings 

We are correcting cross-references in 

preliminary note 1 to, paragraph (a) 19

of, and the note following, Rule 405. 

D. Forms F–9 and F–10—Securities Act 

Registration Statements 

We are correcting typographical errors 

in the amendatory language for Forms 

F–9 and F–10 and correcting 

typographical errors and crossreferences in paragraph (101) of Part II— 

Information not Required to be 

Delivered to Offerrees or Purchasers of 

both forms. 

E. Form 20–F—Exchange Act Annual 

Report and Registration Statement 

We are correcting cross-references in 

paragraph 101 of the Instructions as to 

Exhibits of Form 20–F. 

F. Form 40–F 

We are correcting an erroneous new 

paragraph number and typographical 

error in the amendatory language related 

to Form 40–F and correcting the 

paragraph number of, and crossreferences and a typographical error in, 

the new paragraph added to General 

Instruction B of the form. We 

inadvertently designated the new 

paragraph with the number of an 

existing paragraph. We are correcting 

that error by designating the new 

paragraph as paragraph (15) of General 

Instruction B. 

G. Form 6–K 

We are correcting a typographical 

error in the amendatory language related 

to adding a new last paragraph to 

General Instruction C of Form 6–K and 

correcting cross-references and 

typographical errors within, and the 

designation of the last subparagraph of, 

the new paragraph. We are designating 

the last subparagraph of the new 

paragraph as ‘‘(c).’’ 

II. Correction of Publication 

■ Accordingly, we correct the rules in 

Release No. 33–9002 (January 30, 2009) 

as published in the Federal Register on 

February 10, 2009 (74 FR 6776) in FR 

Doc. E9–2334 as follows: 

§ 232.201 [Corrected] 

■ 1. On page 6813, in the second 

column, in the fourteenth line of the 

introductory text of paragraph (a) of 

§ 232.201, ‘‘chapter), or an Interactive 

Data File’’ is corrected to read ‘‘chapter), 

an application for an order under any 

section of the Investment Company Act 

(15 U.S.C. 80a–1 et seq.), or an 

Interactive Data File’’. 

§ 232.202 [Corrected] 

■ 2. On page 6813, in the third column, 

in the seventeenth line of the 

introductory text of paragraph (a) of 

§ 232.202, ‘‘of’’ is corrected to read ‘‘or’’. 

■ 3. On page 6813, in the third column, 

in the tenth line of paragraph (a)(2) of 

§ 232.202, ‘‘filing or submission date,’’ 

is corrected to read ‘‘filing, submission, 

or posting date,’’. 

■ 4. On page 6813, in the third column, 

in the first line of paragraph (b)(2) of 

§ 232.202, ‘‘expense to’’ is corrected to 

read ‘‘expense involved to’’. 

§ 232.405 [Corrected] 

■ 5. On page 6814, in the third column, 

the last seventeen lines of Preliminary 

Note 1 to § 232.405 are corrected to read 

as follows: 

‘‘(§ 229.601(b)(101) of this chapter), 

paragraph (101) of Part II—Information not 

Required to be Delivered to Offerees or 

Purchasers of both Form F–9 (§ 239.39 of this 

chapter) and Form F–10 (§ 239.40 of this 

chapter), paragraph 101 of the Instructions as 

to Exhibits of Form 20–F (§ 249.220f of this 

chapter), paragraph B.(15) of the General 

Instructions to Form 40–F (§ 249.240f of this 

chapter) and paragraph C.(6) of the General 

Instructions to Form 6–K (§ 249.306 of this 

chapter) specify when electronic filers are 

required or permitted to submit or post an 

Interactive Data File (§ 232.11), as further 

described in the Note to § 232.405.’’ 

■ 6. On page 6814, in the third column, 

the introductory text of paragraph (a)(2) 

of § 232.405 is corrected to read as 

follows: 

‘‘(2) Be submitted only by an electronic 

filer either required or permitted to submit an 

Interactive Data File as specified by Item 

601(b)(101) of Regulation S–K, paragraph 

(101) of Part II—Information not Required to 

be Delivered to Offerees or Purchasers of 

either Form F–9 or Form F–10, paragraph 101 

of the Instructions as to Exhibits of Form 20– 

F, paragraph B.(15) of the General 

Instructions to Form 40–F or paragraph C.(6) 

of the General Instructions to Form 6–K, as 

applicable, as an exhibit to:’’ 

■ 7. Beginning on page 6814 in the third 

column and continuing on page 6815 in 

the first column, paragraph (a)(3) of 

§ 232.405 is corrected to read as follows: 

‘‘(3) Be submitted in accordance with the 

EDGAR Filer Manual and, as applicable, 

either Item 601(b)(101) of Regulation S–K, 

paragraph (101) of Part II—Information not 

Required to be Delivered to Offerees or 

Purchasers of either Form F–9 or Form F–10, 

paragraph 101 of the Instructions as to 

Exhibits of Form 20–F, paragraph B.(15) of 

the General Instructions to Form 40–F or 

paragraph C.(6) of the General Instructions to 

Form 6–K; and’’ 

■ 8. On page 6815, in the first column, 

paragraph (a)(4) of § 232.405 is corrected 

to read as follows: 

‘‘(4) Be posted on the electronic filer’s 

corporate Web site, if any, in accordance 

with, as applicable, either Item 601(b)(101) of 

Regulation S–K, paragraph (101) of Part II— 

Information not Required to be Delivered to 

Offerees or Purchasers of either Form F–9 or 

Form F–10, paragraph 101 of the Instructions 

as to Exhibits of Form 20–F, paragraph B.(15) 

of the General Instructions to Form 40–F or 

paragraph C.(6) of the General Instructions to 

Form 6–K.’’ 

■ 9. On page 6816, in the first column, 

the Note to § 232.405 is corrected to 

read as follows: 

‘‘Note to § 232.405: Item 601(b)(101) of 

Regulation S–K specifies the circumstances 

under which an Interactive Data File must be 

submitted as an exhibit and be posted to the 

issuer’s corporate Web site, if any, and the 

circumstances under which it is permitted to 

be submitted as an exhibit, with respect to 

Forms S–1 (§ 239.11 of this chapter), S–3 

(§ 239.13 of this chapter), S–4 (§ 239.25 of 

this chapter), S–11 (§ 239.18 of this chapter), 

F–1 (§ 239.31 of this chapter), F–3 (§ 239.33 

of this chapter), F–4 (§ 239.34 of this 

chapter), 10–K (§ 249.310 of this chapter), 

10–Q (§ 249.308a of this chapter) and 8–K 

(§ 249.308 of this chapter). Paragraph (101) of 

Part II—Information not Required to be 

Delivered to Offerees or Purchasers of both 

Form F–9 and Form F–10 specifies the 

circumstances under which an Interactive 

Data File must be submitted as an exhibit and 

be posted to the issuer’s corporate Web site, 

if any, and the circumstances under which it 

is permitted to be submitted as an exhibit, 

with respect to Form F–9 and Form F–10, 

respectively. Paragraph 101 of the 

Instructions as to Exhibits of Form 20–F 

specifies the circumstances under which an 

Interactive Data File must be submitted as an 

exhibit and be posted to the issuer’s 

corporate Web site, if any, and the 

circumstances under which it is permitted to 

be submitted as an exhibit, with respect to 

Form 20–F. Paragraph B.(15) of the General 

Instructions to Form 40–F and Paragraph 

C.(6) of the General Instructions to Form 6– 

K specify the circumstances under which an 

Interactive Data File must be submitted as an 

exhibit and be posted to the issuer’s 

corporate Web site, if any, and the 

circumstances under which it is permitted to 

be submitted as an exhibit, with respect to 

Form 40–F and Form 6–K, respectively. Item 

601(b)(101) of Regulation S–K, paragraph 

(101) of Part II—Information not Required to 

be Delivered to Offerees or Purchasers of both 

15668 Federal Register / Vol. 74, No. 65 / Tuesday, April 7, 2009 / Rules and Regulations 

Form F–9 and Form F–10, paragraph 101 of 

the Instructions as to Exhibits of Form 20– 

F, paragraph B.(15) of the General 

Instructions to Form 40–F and paragraph 

C.(6) of the General Instructions to Form 6– 

K all prohibit submission of an Interactive 

Data File by an issuer that prepares its 

financial statements in accordance with 

Article 6 of Regulation S–X (17 CFR 210.6– 

01 et seq.)’’. 

§ 239.39 [Corrected] 

■ 10. On page 6817, in the third column, 

the amendatory language for 

amendment 21 is corrected to read as 

follows: 

‘‘21. Amend Form F–9 (referenced in 

§ 239.39) by reserving paragraphs (8) through 

(100) and adding paragraph (101) at the end 

of ‘‘Part II—Information not Required to be 

Delivered to Offerees or Purchasers’’ to read 

as follows:’’. 

■ 11. Beginning on page 6817, in the 

third column and continuing on page 

6818 in the first column, paragraph 

(101) of Part II—Information not 

Required To Be Delivered to Offerees or 

Purchasers of Form F–9, correct 

paragraphs (101)(a), introductory text, 

(101)(a)(ii), (101)(a)(iii), and (101)(b)(ii) 

to read as follows: 

‘‘(101) * * * 

(a) Required to be submitted and posted. 

Required to be submitted to the Commission 

and posted on the registrant’s corporate Web 

site, if any, in the manner provided by Rule 

405 of Regulation S–T (§ 232.405 of this 

chapter) if the Registrant does not prepare its 

financial statements in accordance with 

Article 6 of Regulation S–X (17 CFR 210.6– 

01 et seq.) and is described in subparagraph 

(a)(i), (ii), or (iii) of this paragraph (101), 

except that an Interactive Data File: first is 

required for a periodic report on Form 10– 

Q (§ 249.308a of this chapter), Form 20–F 

(§ 249.220f of this chapter) or Form 40–F 

(§ 249.240f of this chapter), as applicable; 

and is required for a registration statement 

under the Securities Act only if the 

registration statement contains a price or 

price range: 

* * * * * 

(ii) A large accelerated filer not specified 

in subparagraph (a)(i) of this paragraph (101) 

that prepares its financial statements in 

accordance with generally accepted 

accounting principles as used in the United 

States and the filing contains financial 

statements of the registrant for a fiscal period 

that ends on or after June 15, 2010; or 

(iii) A filer not specified in subparagraph 

(a)(i) or (a)(ii) of this paragraph (101) that 

prepares its financial statements in 

accordance with either generally accepted 

accounting principles as used in the United 

States or International Financial Reporting 

Standards as issued by the International 

Accounting Standards Board, and the filing 

contains financial statements of the registrant 

for a fiscal period that ends on or after June 

15, 2011. 

(b) * * * 

(ii) Interactive Data File is not required to 

be submitted to the Commission under 

subparagraph (a) of this paragraph (101).’’ 

§ 239.40 [Corrected] 

■ 12. On page 6818, in the first column, 

the amendatory language for 

amendment 22 is corrected to read as 

follows: 

22. ‘‘Amend Form F–10 (referenced in 

§ 239.40) by reserving paragraphs (8) through 

(100) and adding paragraph (101) at the end 

of ‘‘Part II—Information not Required to be 

Delivered to Offerees or Purchasers’’ to read 

as follows:’’. 

■ 13. On page 6818, beginning in the 

second column and continuing on to the 

third column, paragraph (101) of Part 

II—Information not Required To Be 

Delivered to Offerees or Purchasers of 

Form F–10, correct paragraphs (101)(a), 

introductory text, (101)(a)(ii), 

(101)(a)(iii), and (101)(b)(ii) to read as 

follows: 

‘‘(101) * * * 

(a) Required to be submitted and posted. 

Required to be submitted to the Commission 

and posted on the registrant’s corporate Web 

site, if any, in the manner provided by Rule 

405 of Regulation S–T (§ 232.405 of this 

chapter) if the Registrant does not prepare its 

financial statements in accordance with 

Article 6 of Regulation S–X (17 CFR 210.6– 

01 et seq.) and is described in subparagraph 

(a)(i), (ii), or (iii) of this paragraph (101), 

except that an Interactive Data File: first is 

required for a periodic report on Form 10– 

Q (§ 249.308a of this chapter), Form 20–F 

(§ 249.220f of this chapter) or Form 40–F 

(§ 249.240f of this chapter), as applicable; 

and is required for a registration statement 

under the Securities Act only if the 

registration statement contains a price or 

price range: 

* * * * * 

(ii) A large accelerated filer not specified 

in subparagraph (a)(i) of this paragraph (101) 

that prepares its financial statements in 

accordance with generally accepted 

accounting principles as used in the United 

States and the filing contains financial 

statements of the registrant for a fiscal period 

that ends on or after June 15, 2010; or 

(iii) A filer not specified in subparagraph 

(a)(i) or (a)(ii) of this paragraph (101) that 

prepares its financial statements in 

accordance with either generally accepted 

accounting principles as used in the United 

States or International Financial Reporting 

Standards as issued by the International 

Accounting Standards Board, and the filing 

contains financial statements of the registrant 

for a fiscal period that ends on or after June 

15, 2011. 

(b) * * * 

(ii) Interactive Data File is not required to 

be submitted to the Commission under 

subparagraph (a) of this paragraph (101).’’ 

§ 249.220f [Corrected] 

■ 14. On page 6819, in the third column, 

paragraphs (a)(ii) and (a)(iii) of 

paragraph 101 of the Instructions as to 

Exhibits of Form 20–F are corrected to 

read as follows: 

‘‘(ii) A large accelerated filer not specified 

in subparagraph (a)(i) of this paragraph 101 

that prepares its financial statements in 

accordance with generally accepted 

accounting principles as used in the United 

States and the filing contains financial 

statements of the registrant for a fiscal period 

that ends on or after June 15, 2010; or 

(iii) A filer not specified in subparagraph 

(a)(i) or (a)(ii) of this paragraph 101 that 

prepares its financial statements in 

accordance with either generally accepted 

accounting principles as used in the United 

States or International Financial Reporting 

Standards as issued by the International 

Accounting Standards Board, and the filing 

contains financial statements of the registrant 

for a fiscal period that ends on or after June 

15, 2011.’’ 

■ 15. On page 6820, in the first column, 

paragraph (b)(ii) of paragraph 101 of the 

Instructions as to Exhibits of Form 20– 

F is corrected to read as follows: 

‘‘(ii) Interactive Data File is not required to 

be submitted to the Commission under 

subparagraph (a) of this paragraph 101.’’ 

§ 249.240f [Corrected] 

■ 16. On page 6820, in the first column, 

in the first line of amendment 31.b, 

‘‘Add paragraph B.(7)’’ is corrected to 

read ‘‘Adding paragraph B.(15)’’. 

■ 17. On page 6820, in the first column, 

in the first line under the heading 

General Instruction B., ‘‘(7)’’ is corrected 

to read ‘‘(15)’’. 

■ 18. On page 6820, in the first column, 

in the ninth line of the introductory text 

of newly corrected paragraph B.(15)(a) 

of the General Instructions of Form 40– 

F, ‘‘registrant is does’’ is corrected to 

read ‘‘registrant does’’. 

■ 19. On page 6820, in the second 

column, paragraphs (a)(ii) and (a)(iii) of 

newly corrected paragraph B.(15) of the 

General Instructions of Form 40–F are 

corrected to read as follows: 

‘‘(ii) A large accelerated filer not specified 

in subparagraph (a)(i) of this paragraph (15) 

that prepares its financial statements in 

accordance with generally accepted 

accounting principles as used in the United 

States and the filing contains financial 

statements of the registrant for a fiscal period 

that ends on or after June 15, 2010; or 

(iii) A filer not specified in subparagraph 

(a)(i) or (a)(ii) of this paragraph (15) that 

prepares its financial statements in 

accordance with either generally accepted 

accounting principles as used in the United 

States or International Financial Reporting 

Standards as issued by the International 

Accounting Standards Board, and the filing 

contains financial statements of the registrant 

for a fiscal period that ends on or after June 

15, 2011.’’ 

■ 20. On page 6820, in the second 

column, paragraph (b)(ii) of newly 

Federal Register / Vol. 74, No. 65 / Tuesday, April 7, 2009 / Rules and Regulations 15669 

corrected paragraph B.(15) of the 

General Instructions of Form 40–F is 

corrected to read as follows: 

‘‘(ii) Interactive Data File is not required to 

be submitted to the Commission under 

subparagraph (a) of this paragraph (15).’’ 

§ 249.306 [Corrected] 

■ 21. On page 6820, in the second 

column, the amendatory language for 

amendment 32, is corrected to read as 

follows: 

‘‘32. Amend Form 6–K (referenced in 

§ 249.306) by revising paragraph (5) and 

adding paragraph (6) to General Instruction C 

to read as follows:’’. 

■ 22. Beginning on page 6820 in the 

third column and continuing on page 

6821 in the first and second columns, 

correct paragraphs (6)(a), introductory 

text, (6)(a)(ii), (6)(a)(iii), and (6)(b)(ii) to 

General Instruction C of Form 6–K to 

read as follows: 

‘‘(6) * * * 

(a) Required to be submitted and posted. 

Required to be submitted to the Commission 

and posted on the registrant’s corporate Web 

site, if any, in the manner provided by Rule 

405 of Regulation S–T (§ 232.405 of this 

chapter) and, as submitted, listed as exhibit 

101, if the registrant does not prepare its 

financial statements in accordance with 

Article 6 of Regulation S–X (17 CFR 210.6– 

01 et seq.) and is described in subparagraph 

(a)(i), (ii), or (iii) of this paragraph (6), except 

that an Interactive Data File: first is required 

for a periodic report on Form 10–Q 

(§ 249.308a of this chapter), Form 20–F 

(§ 249.220f of this chapter) or Form 40–F 

(§ 249.240f of this chapter), as applicable; 

and is required for a Form 6–K (§ 249.306 of 

this chapter) only when the Form 6–K 

contains either of the following: audited 

annual financial statements that are a revised 

version of financial statements that 

previously were filed with the Commission 

that have been revised pursuant to applicable 

accounting standards to reflect the effects of 

certain subsequent events, including a 

discontinued operation, a change in 

reportable segments or a change in 

accounting principle; or current interim 

financial statements included pursuant to the 

nine-month updating requirement of Item 

8.A.5 of Form 20–F, and, in either such case, 

the Interactive Data File would be required 

only as to such revised financial statements 

or current interim financial statements 

regardless of whether the Form 6–K contains 

other financial statements: 

* * * * * 

(ii) A large accelerated filer not specified 

in subparagraph (a)(i) of this paragraph (6) 

that prepares its financial statements in 

accordance with generally accepted 

accounting principles as used in the United 

States and the filing contains financial 

statements of the registrant for a fiscal period 

that ends on or after June 15, 2010; or 

(iii) A filer not specified in subparagraph 

(a)(i) or (ii) of this paragraph (6) that prepares 

its financial statements in accordance with 

either generally accepted accounting 

principles as used in the United States or 

International Financial Reporting Standards 

as issued by the International Accounting 

Standards Board, and the filing contains 

financial statements of the registrant for a 

fiscal period that ends on or after June 15, 

2011. 

(b) * * * 

(ii) Interactive Data File is not required to 

be submitted to the Commission under 

subparagraph (a)(i) of this paragraph (6).’’ 

■ 23. On page 6821, second column, 

paragraph ‘‘(iii)’’ designation is 

corrected to read paragraph ‘‘(c)’’. 

Dated: April 1, 2009. 

Elizabeth M. Murphy, 

Secretary. 

[FR Doc. E9–7778 Filed 4–6–09; 8:45 am] 

BILLING CODE 8010–01–P 

DEPARTMENT OF COMMERCE 

National Oceanic and Atmospheric 

Administration 

50 CFR Part 635 

[Docket No. 080404529–81598–02] 

RIN 0648–AW61 

Atlantic Highly Migratory Species; 

Atlantic Swordfish Quotas 

AGENCY: National Marine Fisheries 

Service (NMFS), National Oceanic and 

Atmospheric Administration (NOAA), 

Commerce. 

ACTION: Final rule. 

SUMMARY: This final rule would adjust 

the North and South Atlantic swordfish 

quotas for the 2008 fishing year (January 

1, 2008, through December 31, 2008) to 

account for 2007 underharvests, to the 

extent allowable, and transfer 18.8 

metric tons (mt) dressed weight (dw) to 

Canada per the 2006 International 

Commission for the Conservation of 

Atlantic Tunas (ICCAT) 

recommendations 06–02 and 06–03. The 

North Atlantic 2008 directed baseline 

quotas plus the 2007 underharvest 

would be divided equally between the 

semiannual periods of January through 

June, and July through December. The 

adjustment of the swordfish quotas, to 

account for underharvests is 

administrative in nature and does not 

require a change to regulatory text. 

DATES: This rule is effective on May 7, 

2009. 

ADDRESSES: For copies of the supporting 

documents, including the proposed rule 

(73 FR 68398, November 18, 2008); the 

2007 Environmental Assessment (EA), 

Regulatory Impact Review (RIR), and 

Final Regulatory Flexibility Analysis 

(FRFA); and the 2006 Consolidated 

Atlantic Highly Migratory Species 

(HMS) Fishery Management Plan (FMP), 

please write to Highly Migratory Species 

Management Division, 1315 East–West 

Highway, Silver Spring, MD 20910, visit 

the HMS website at http:// 

www.nmfs.noaa.gov/sfa/hms/, or 

contact LeAnn Southward Hogan. 

FOR FURTHER INFORMATION CONTACT: 

LeAnn Southward Hogan or Karyl 

Brewster–Geisz by phone: 301–713– 

2347 or by fax: 301–713–1917. 

SUPPLEMENTARY INFORMATION: The U.S. 

Atlantic swordfish fishery is managed 

under the 2006 Consolidated HMS FMP. 

Implementing regulations at 50 CFR part 

635 are issued under the authority of the 

Magnuson–Stevens Fishery 

Conservation and Management Act 

(Magnuson–Stevens Act), 16 U.S.C. 

1801 et seq., and the Atlantic Tunas 

Convention Act (ATCA), 16 U.S.C. 971 

et seq. Regulations issued under the 

authority of ATCA carry out the 

recommendations of ICCAT as 

necessary and appropriate. 

NMFS published a proposed rule on 

November 18, 2008 (73 FR 68398), 

announcing the proposed adjustment of 

the 2008 North and South Atlantic 

swordfish baseline quotas for the 2008 

fishing year to account for 2007 

underharvests per 50 CFR 635.27(c) and 

ICCAT recommendations, and to 

conduct the annual reserve transfer of 

18.8 metric ton (mt) dressed weight (dw) 

to Canada. The proposed rule also 

proposed modifications to the vessel 

chartering regulations. On December 11, 

2008, NMFS published a notice (73 FR 

75382) extending the public comment 

period until January 16, 2009, to give 

the public more time and opportunities 

to comment on the proposed rule. 

Information regarding the proposed rule 

can be found in the preamble of the 

proposed rule and are not repeated here. 

1. Swordfish Quota 

a. North Atlantic 

The final rule adjusts the total 

available quota for the 2008 fishing year 

to account for the 2007 underharvests to 

the maximum extent allowable, 

consistent with ICCAT recommendation 

06–02. The 2008 North Atlantic 

swordfish baseline quota is 2,937.6 mt 

dw. The total North Atlantic swordfish 

underharvest for 2007 was 3,220.1 mt 

dw, which exceeds the maximum 

carryover cap of 1,468.8 mt dw. 

Therefore, NMFS is carrying forward the 

maximum allowable capped amount 

during the defined management period 

(2007–2008) per ICCAT 

recommendation 06–02. Thus, the 

baseline quota plus the underharvest 

carryover maximum of 1,468.8 mt dw