Document ID: SEC-2015-1068-0001
Agency: sec
Document Type: Rule
Title: Updated EDGAR Filer Manual
Posted Date: 2015-06-29T04:00Z

[Federal Register Volume 80, Number 124 (Monday, June 29, 2015)]
[Rules and Regulations]
[Pages 36913-36914]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-15825]

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SECURITIES AND EXCHANGE COMMISSION

17 CFR Part 232

[Release Nos. 33-9849; 34-75242; 39-2504; IC-31680]

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 to reflect 
updates to the EDGAR system. The updates are being made primarily to 
add new submission form types N-CR and N-CR/A for Current Report of 
Money Market Fund Material Events; update submission form types ABS-15G 
and ABS-15G/A for Asset-backed securities reporting based on Rule 15Ga-
2; no longer display OMB expiration date on submission form types 13F 
and 13H; no longer provide support for the 2013 US GAAP financial 
reporting and 2013 EXCH taxonomies; documentation only corrections to 
Chapter 3, ``Index to Forms,'' of the ``EDGAR Filer Manual, Volume II: 
EDGAR Filing,'' which include adding submission types 8-K12B and 8-
K12B/A to Table 3-3, ``Securities Exchange Act--Registration and Report 
Submission Types Accepted by EDGAR''; and documentation only changes to 
``EDGAR Filer Manual, Volume II: EDGAR Filing'' for Section 508 
compliance. The EDGAR system is scheduled to be upgraded to support 
this functionality on June 15, 2015.

DATES: Effective June 29, 2015. The incorporation by reference of the 
EDGAR Filer Manual is approved by the Director of the Federal Register 
as of June 29, 2015.

FOR FURTHER INFORMATION CONTACT: In the Division of Corporate Finance, 
for questions concerning Form ABS-15G, contact Heather Mackintosh at 
(202) 551-8111, in the Division of Investment Management, for questions 
concerning Form N-CR, contact Heather Fernandez at (202) 551-6708, and 
in the Office of Information Technology, contact Tammy Borkowski at 
(202) 551-7208.

SUPPLEMENTARY INFORMATION: We are adopting an updated EDGAR Filer 
Manual, 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 Web site.
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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 May 11, 2015. See Release No. 33-9773 (May 26, 2015) 
[80 FR 29942].
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    The revisions to the Filer Manual reflect changes within Volume II 
entitled EDGAR Filer Manual, Volume II: ``EDGAR Filing,'' Version 32 
(June 2015). 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 may consult the Filer Manual in conjunction with our 
rules governing mandated electronic filing when preparing documents for 
electronic submission.\3\
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    \2\ See Rule 301 of Regulation S-T (17 CFR 232.301).
    \3\ See Release No. 33-9773 in which we implemented EDGAR 
Release 15.1.1. For additional history of Filer Manual rules, please 
see the cites therein.
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    The EDGAR system will be upgraded to Release 15.2 on June 15, 2015 
and will introduce the following changes:
    EDGAR will be updated to add new submission form types N-CR and N-
CR/A to EDGARLink Online. These new submission form types can be 
accessed by selecting the `EDGARLink Online Form Submission' link on 
the EDGAR Filing Web site. Additionally, filers can construct XML 
submissions for these submission form types by following the 
``EDGARLink Online XML Technical Specification'' document available on 
the SEC's Public Web site (http://www.sec.gov/info/edgar.shtml).
    Submission form types ABS-15G and ABS-15G/A will be updated based 
on final Rule 15Ga-2.
    The OMB expiration date will no longer be displayed on submission 
form types 13F-HR, 13F-HR/A, 13F-NT, 13F-NT/A, 13H, 13H-A, 13H-Q, 13H-
I, 13H-T, and 13H-R.
    EDGAR will no longer provide support for the US-GAAP-2013 and EXCH-
2013 taxonomies. Please see http://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete listing of supported standard 
taxonomies.
    Documentation only corrections were made to Chapter 3, ``Index to 
Forms,'' of the ``EDGAR Filer Manual, Volume II: EDGAR Filing,'' which 
include adding submission types 8-K12B and 8-K12B/A to Table 3-3, 
``Securities Exchange Act--Registration and Report Submission Types 
Accepted by EDGAR.''
    Documentation only changes were made to ``EDGAR Filer Manual, 
Volume II: EDGAR Filing'' for Section 508 compliance.
    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 Web site 
viewing and printing; the address for the Filer Manual is http://www.sec.gov/info/edgar.shtml. 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 10:00 a.m. and 
3:00 p.m.
    Since the Filer Manual and the corresponding rule changes relate 
solely to agency procedures or practice, publication for notice and 
comment is not required under the Administrative Procedure Act 
(APA).\4\ It follows that the requirements of the Regulatory 
Flexibility Act \5\ do not apply.
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    \4\ 5 U.S.C. 553(b).
    \5\ 5 U.S.C. 601-612.
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    The effective date for the updated Filer Manual and the rule 
amendments

[[Page 36914]]

is June 29, 2015. In accordance with the APA,\6\ we find that there is 
good cause to establish an effective date less than 30 days after 
publication of these rules. The EDGAR system upgrade to Release 15.2 is 
scheduled to become available on June 15, 2015. 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 the system upgrade.
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    \6\ 5 U.S.C. 553(d)(3).
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Statutory Basis

    We are adopting the amendments to Regulation S-T under Sections 6, 
7, 8, 10, and 19(a) of the Securities Act of 1933,\7\ Sections 3, 12, 
13, 14, 15, 23, and 35A of the Securities Exchange Act of 1934,\8\ 
Section 319 of the Trust Indenture Act of 1939,\9\ and Sections 8, 30, 
31, and 38 of the Investment Company Act of 1940.\10\
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    \7\ 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a).
    \8\ 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78w, and 78ll.
    \9\ 15 U.S.C. 77sss.
    \10\ 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 Amendment

    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. 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, and 7201 et seq.; and 18 U.S.C. 1350.
* * * * *

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 out 
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 21 (May 2015). The requirements for filing on 
EDGAR are set forth in the updated EDGAR Filer Manual, Volume II: 
``EDGAR Filing,'' Version 32 (June 2015). Additional provisions 
applicable to Form N-SAR filers are set forth in the EDGAR Filer 
Manual, Volume III: ``N-SAR Supplement,'' Version 4 (October 2014). 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 Web site viewing and printing; the address for the Filer Manual is 
http://www.sec.gov/info/edgar.shtml. You can 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 10:00 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: http://www.archives.gov/federal_register/code_of_federal_regulations/ibr_locations.html.

    By the Commission.

    Dated: June 18, 2015.
Brent J. Fields,
Secretary.
[FR Doc. 2015-15825 Filed 6-26-15; 8:45 am]
 BILLING CODE 8011-01-P