Document ID: SEC-2018-1700-0001
Agency: sec
Document Type: Rule
Title: Adoption of Updated EDGAR Filer Manual
Posted Date: 2018-11-05T05:00Z

[Federal Register Volume 83, Number 214 (Monday, November 5, 2018)]
[Rules and Regulations]
[Pages 55264-55266]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-24128]

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SECURITIES AND EXCHANGE COMMISSION

17 CFR Part 232

[Release Nos. 33-10566; 34-84325; 39-2522; IC-33261]

Adoption of Updated EDGAR Filer Manual

AGENCY: Securities and Exchange Commission.

ACTION: Final rule.

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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 October 1, 2018.

DATES: Effective November 5, 2018. The incorporation by reference of 
the EDGAR Filer Manual is approved by the Director of the Federal 
Register as of November 5, 2018.

FOR FURTHER INFORMATION CONTACT: In the Division of Investment 
Management, for questions concerning Form N-CEN, contact Heather 
Fernandez at (202) 551-6708. In the Division of Corporation Finance, 
for questions concerning the Form 8-K, Form 20-F and Form 12b-25, 
contact Heather Mackintosh at (202) 551-8111. In the Division of 
Economic and Risk Analysis, for questions concerning retired taxonomies 
or structured data requirements, contact Mike Willis, at (202) 551-
6627. In the EDGAR Business Office, for questions concerning changes to 
the availability of the return copy, contact Christian Windsor at (202) 
551-3419.

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 Online Forms/XML 
website.
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    \1\ We 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 July 10, 2018. See Release No. 33-10518 (July 10, 
2018)[83 FR 33119].
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    The revisions to the Filer Manual reflect changes within Volume I, 
entitled EDGAR Filer Manual, Volume I: ``General Information,'' 
(Version 32) (October 2018), and Volume II, entitled EDGAR Filer 
Manual, Volume II: ``EDGAR Filing,'' Version 48 (October 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 filing when preparing documents 
for electronic submission.
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    \2\ See Rule 301 of Regulation S-T (17 CFR 232.301).
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    The EDGAR System and Filer Manual will be updated in Release 18.3 
and will reflect the changes described below.
    EDGAR Release 18.3 will introduce changes that will prevent the 
system from retrieving and exposing a return copy, if one is requested, 
of a TEST or LIVE submission. Please refer to Chapter 5 (Maintenance of 
Company Data), Appendix B (Frequently Asked Questions) of the EDGAR 
Filer Manual, Volume I: General Information. Please also refer to 
Chapter 7 (Preparing and Transmitting EDGARLink Online Submissions), 
Chapter 8 (Preparing and Transmitting Online Submissions) and Chapter 
10 (Determining the Status of Your Filings) of the EDGAR Filer Manual, 
Volume II: EDGAR Filing.
    EDGAR Release 18.3 will update the XBRL validation requirements to 
identify, and provide warning messages, when the submission header

[[Page 55265]]

information is inconsistent with the tagged information in the XBRL 
attachments included in the submission package. EDGAR will also provide 
warning messages when an XBRL attachment contains: certain US-GAAP and 
IFRS numeric reporting items that are tagged as incorrectly negative, 
if a filing uses deprecated tags in a submission, or if a filing 
contains custom Axis tags for purposes already served by certain 
existing standard taxonomy Axis tags. Also, EDGAR will provide 
warnings, but accept the filing, if footnote elements are tagged out of 
order. Please see Chapter 6 (Interactive Data) of the EDGAR Filer 
Manual, Volume II: EDGAR Filing.
    EDGAR Release 18.3 will update submission form types N-CEN and N-
CEN/A to rename the save button for Part E: Additional Questions for 
Exchange-Traded Funds and Exchange-Traded Managed Funds to ``Save & 
Close This Fund.'' Please refer to Chapter 8 (Preparing and 
Transmitting Online Submissions) of the EDGAR Filer Manual, Volume II: 
EDGAR Filing.
    EDGAR Release 18.3 will revise the submission process for documents 
submitted through the Filer Web, Online Forms management, EDGARLink 
Online, or EDGAR Filer Management to provide a submission progress 
indicator. Please See Chapter 3 (Becoming an EDGAR Filer), Chapter 4 
(Generating EDGAR Access Codes) and Chapter 5 (Maintenance of Company 
Data) of the EDGAR Filer Manual, Volume I: General Information. Also, 
see Chapter 7 (Preparing and Transmitting EDGARLink Online Submissions) 
and Chapter 8 (Preparing and Transmitting Online Submissions) of the 
EDGAR Filer Manual, Volume II: EDGAR Filing.
    EDGAR Release 18.3 will update submission form types 8-K/A, 8-K12B/
A, 8-K12G3/A, 8-K15D5/A, 20-F/A and NT 20-F/A to issue a warning, but 
still accept the filing, if the period tag of the amendment does not 
match the period tag of the original, accepted filing or prior 
amendment. Please refer to Appendix A (Messages Reported By EDGAR) of 
the EDGAR Filer Manual, Volume II: EDGAR Filing.
    The EDGAR system will be upgraded to remove the IFRS-2016 taxonomy 
which has been superseded. For further information please refer to the 
SEC's public website at https://www.sec.gov/info/edgar/edgartaxonomies.shtml.
    Finally, the Technical Specifications for the Form N-PORT and Form 
N-CEN schemas will be updated. For more information on the revised 
Technical Specifications, please refer to the SEC's public website at 
https://www.sec.gov/oit/Article/info-edgar-tech-specs.html.
    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'').\3\ It follows that the requirements of the 
Regulatory Flexibility Act \4\ do not apply.
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    \3\ 5 U.S.C. 553(b)(A).
    \4\ 5 U.S.C. 601-612.
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    The effective date for the updated Filer Manual and the related 
rule and form amendments is November 5, 2018. In accordance with the 
APA,\5\ 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.
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    \5\ 5 U.S.C. 553(d)(3).
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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,\6\ Sections 3, 12, 13, 14, 15, 15B, 23, and 35A of the Securities 
Exchange Act of 1934,\7\ Section 319 of the Trust Indenture Act of 
1939,\8\ and Sections 8, 30, 31, and 38 of the Investment Company Act 
of 1940.\9\
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    \6\ 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a).
    \7\ 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78o-4, 78w, and 78ll.
    \8\ 15 U.S.C. 77sss.
    \9\ 15 U.S.C. 80a-8, 80a-29, 80a-30, and 80a-37.
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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

0
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.
* * * * *

0
2. Section 232.301 is revised to read as follows:

Sec.  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 31 (October 2018). The requirements for filing 
on EDGAR are set forth in the updated EDGAR Filer Manual, Volume II: 
``EDGAR Filing,'' Version 48 (October 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.

[[Page 55266]]

    By the Commission.

    Dated: October 1, 2018.
Brent J. Fields,
Secretary.
[FR Doc. 2018-24128 Filed 11-2-18; 8:45 am]
 BILLING CODE 8011-01-P