Document ID: SEC-2014-1025-0001
Agency: sec
Document Type: Rule
Title: Adoption of Updated EDGAR Filer Manual
Posted Date: 2014-06-20T04:00Z

[Federal Register Volume 79, Number 119 (Friday, June 20, 2014)]
[Rules and Regulations]
[Pages 35280-35282]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-14417]

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SECURITIES AND EXCHANGE COMMISSION

17 CFR Part 232

[Release Nos. 33-9600; 34-72394; 39-2497; IC-31081]

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 revisions are being made primarily to 
support the US GAAP 2014 Taxonomy, validate the filings containing EX-
101 XBRL documents, update the Public Validation Criteria validation in 
EX-101.INS documents, change the ABS Asset Class value ``Corporate 
Debt'' for ABS-15G and ABS-15G/A to ``Debt Securities,'' disseminate 
unofficial PDF copies of COVER and CORRESP attachments to EDGARLink 
Online submissions at the discretion of the SEC, update the Frequently 
Asked Questions (FAQ) screens, and revise the N-SAR system 
requirements. The EDGAR system is scheduled to be upgraded to support 
this functionality on June 16, 2014.

DATES: Effective Date: June 20, 2014. The incorporation by reference of 
the EDGAR Filer Manual is approved by the Director of the Federal 
Register as of June 20, 2014.

FOR FURTHER INFORMATION CONTACT: In the Division of Corporation 
Finance, for questions concerning dissemination of unofficial PDF 
copies of COVER and CORRESP attachments to EDGARLink Online submissions 
contact Heather Mackintosh at (202) 551-3600; in the Division of 
Economic and Risk Analysis, for questions concerning taxonomies update 
and XBRL contact Walter Hamscher at (202) 551-5397; and in the Office 
of Information Technology, contact Vanessa Anderson at (202) 551-8800.

SUPPLEMENTARY INFORMATION: We are adopting an updated EDGAR Filer 
Manual, Volume I, Volume II, and Volume III. 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

[[Page 35281]]

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 March 3, 2014. See Release No. 33-9554 (March 10, 
2014) [79 FR 13216].
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    The revisions to the Filer Manual reflect changes within Volume I 
entitled EDGAR Filer Manual, Volume I: ``General Information,'' Version 
17 (June 2014), Volume II entitled EDGAR Filer Manual, Volume II: 
``EDGAR Filing,'' Version 27 (June 2014), and Volume III entitled EDGAR 
Filer Manual, Volume III: ``N-SAR Supplement,'' Version 3 (June 2014). 
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. 33-9554 in which we implemented EDGAR 
Release 14.0. For additional history of Filer Manual rules, please 
see the cites therein.
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    The EDGAR system will be upgraded to Release 14.1 on June 16, 2014 
and will introduce the following changes: EDGAR will be updated to 
support the US GAAP 2014 Taxonomy. In addition, EDGAR will no longer 
provide support for the US GAAP 2012 Taxonomy and the US 2011 DEI 
Taxonomy. Please see http://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete listing of supported standard 
taxonomies.
    Filings containing the EX-101 XBRL documents will be validated to 
ensure that:
     EX-101 exhibits do not contain custom elements with a 
fractionItemType declaration.
     EX-101 exhibits with numerical elements do not have a 
value and decimal attribute combination that would cause non-zero 
digits to be truncated to zero.
     EX-101 exhibits with non-numeric elements do not have 
label roles, such as ``negated,'' ``zero,'' and ``positive'' that imply 
they are numeric.
     EX-101 exhibits do not contain an element declaration for 
which xbrli:periodType is instant and its base type is non-numeric.
     EX-101.INS XBRL documents do not contain contexts that 
include the xbrli:forever context element.
    The Public Validation Criteria validation [fs-0509-Start-And-End-
Dates-Not-Distinct-Inconsistent-With-Document-Type] has been updated to 
allow individual context durations in EX-101.INS documents that are 
equal to or greater than 24 hours.
    The ABS Asset Class value ``Corporate Debt'' for ABS-15G and ABS-
15G/A submission form types will be changed to ``Debt Securities.'' 
This change will not impact previous ABS-15G and ABS-15G/A submissions 
where filers selected ``Corporate Debt'' as the ABS Asset Class value.
    Unofficial PDF copies of COVER and CORRESP attachments to EDGARLink 
Online submissions will now be disseminated at the discretion of the 
SEC.
    The Frequently Asked Questions (FAQ) screens of the EDGAR Filing 
Web site and the EDGAR Filer Management Web site have been updated to 
include a new ``EDGAR Quick Reference Guides'' hyperlink. On clicking 
this hyperlink, filers are presented with a list of hyperlinks to the 
Quick Reference Guides in the lower pane of the window.
    Section 2.1 of the ``EDGAR Filer Manual, Volume III: N-SAR 
Supplement'' has been revised to update the following N-SAR system 
requirements. (Note: The procedure for filing Form N-SAR, the Semi-
Annual Report for Registered Investment Companies has not changed.)
     The N-SAR PC application (Version 6.1.a) is supported by 
16-bit and 32-bit Windows-based Operating Systems.
     The references to modem and the Netscape browser have been 
deleted. The Internet browsers recommended for transmitting N-SAR 
submissions include Internet Explorer 7.0 through 8.0, and Firefox 17.0 
or later.
    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.
    You may obtain paper copies of the updated Filer Manual at the 
following address: Public Reference Room, U.S. Securities and Exchange 
Commission, 100 F Street NE., Room 1543, Washington, DC 20549, on 
official business days between the hours of 10:00 a.m. and 3:00 p.m. We 
will post electronic format copies on the Commission's Web site; the 
address for the Filer Manual is http://www.sec.gov/info/edgar.shtml.
    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 is June 20, 2014. 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 14.1 is scheduled to become available on June 16, 2014. 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:

[[Page 35282]]

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 17 (June 2014). The requirements for filing on 
EDGAR are set forth in the updated EDGAR Filer Manual, Volume II: 
``EDGAR Filing,'' Version 27 (June 2014). Additional provisions 
applicable to Form N-SAR filers are set forth in the EDGAR Filer 
Manual, Volume III: ``N-SAR Supplement,'' Version 3 (June 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. 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., Room 1543, 
Washington, DC 20549, on official business days between the hours of 
10:00 a.m. and 3:00 p.m. Electronic copies are available on the 
Commission's Web site. The address for the Filer Manual is http://www.sec.gov/info/edgar.shtml. 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 16, 2014.
Kevin M. O'Neill,
Deputy Secretary.
[FR Doc. 2014-14417 Filed 6-19-14; 8:45 am]
BILLING CODE 8011-01-P