Source: https://www.law.cornell.edu/cfr/text/17/232.407
Timestamp: 2018-09-23 08:58:55
Document Index: 529143495

Matched Legal Cases: ['art 232', '§ 232', '§ 232', '§ 232', '§ 240', '§ 232', '§ 240', '§ 240', '§ 210', '§ 210', '§ 210', 'arts 229', 'arts 232', 'arts 232']

17 CFR 232.407 - Interactive data financial report filings. | US Law | LII / Legal Information Institute
CFR › Title 17 › Chapter II › Part 232 › Section 232.407
17 CFR 232.407 - Interactive data financial report filings.
§ 232.407 Interactive data financial report filings.
Section 407 of Regulation S-T ( § 232.407) applies to electronic filers that file Interactive Data Financial Reports ( § 232.11) as required by Rule 13n-11(f)(5) ( § 240.13n-11(f)(5) of this chapter). Section 407 imposes content, format, and filing requirements for Interactive Data Financial Reports, but does not change the substantive content requirements for the financial and other disclosures in the Related Official Financial Report Filing ( § 232.11). Rule 13n-11(f)(5) specifies the circumstances under which an Interactive Data Financial Report must be filed as an exhibit.
(a)Content, format, and filing requirements - General. Interactive Data Financial Reports must:
(2) Be filed only by an electronic filer that is required to file an Interactive Data Financial Report pursuant to Rule 13n-11(f)(5) ( § 240.13n-11(f)(5) of this chapter) as an exhibit to a filing; and
(3) Be filed in accordance with the EDGAR Filer Manual and Rules 13n-11(f)(5) and (g) ( § 240.13n-11(f)(5) and (g) of this chapter).
(b)Content - categories of information presented. An Interactive Data Financial Report must consist of only a complete set of information for all periods required to be presented in the corresponding data in the Related Official Financial Report Filing, no more and no less, for the following categories, as applicable:
(2) All schedules set forth in Article 12 of Regulation S-X ( §§ 210.12-01 through 210.12-29 of this chapter) related to the electronic filer's financial statements.
It is not permissible for the Interactive Data Financial Report to present only partial face financial statements, such as by excluding comparative financial information for prior periods.
(c)Format - Generally. An Interactive Data Financial Report must comply with the following requirements, except as modified by paragraph (d) or (e) of this section, as applicable, with respect to the corresponding data in the Related Official Financial Report Filing consisting of footnotes to financial statements or financial statement schedules as set forth in Article 12 of Regulation S-X ( §§ 210.12-01 through 210.12-29 of this chapter):
(1)Data elements and labels -
(i)Element accuracy. Each data element (i.e., all text, line item names, monetary values, percentages, numbers, dates and other labels) contained in the Interactive Data Financial Report reflects the same information in the corresponding data in the Related Official Financial Report Filing;
(ii)Element specificity. No data element contained in the corresponding data in the Related Official Financial Report Filing is changed, deleted or summarized in the Interactive Data Financial Report;
(iii)Standard and special labels and elements. Each data element contained in the Interactive Data Financial Report is matched with an appropriate tag from the most recent version of the standard list of tags specified by the EDGAR Filer Manual. A tag is appropriate only when its standard definition, standard label, and other attributes as and to the extent identified in the list of tags match the information to be tagged, except that:
(A)Labels. An electronic filer must create and use a new special label to modify a tag's existing standard label when that tag is an appropriate tag in all other respects (i.e., in order to use a tag from the standard list of tags only its label needs to be changed); and
(B)Elements. An electronic filer must create and use a new special element if and only if an appropriate tag does not exist in the standard list of tags for reasons other than or in addition to an inappropriate standard label; and
(2)Additional mark-up related content. The Interactive Data Financial Report contains any additional mark-up related content (e.g., the eXtensible Business Reporting Language tags themselves, identification of the core XML documents used and other technology-related content) not found in the corresponding data in the Related Official Financial Report Filing that is necessary to comply with the EDGAR Filer Manual requirements.
(d)Format - Footnotes - Generally. The part of the Interactive Data Financial Report for which the corresponding data in the Related Official Financial Report Filing consists of footnotes to financial statements must comply with the requirements of paragraphs (c)(1) and (2) of this section, as modified by this paragraph (d). Each complete footnote must be block-text tagged.
(e)Format - Schedules - Generally. The part of the Interactive Data Financial Report for which the corresponding data in the Related Official Financial Report Filing consists of financial statement schedules as set forth in Article 12 of Regulation S-X ( §§ 210.12-01 through 210.12-29 of this chapter) must comply with the requirements of paragraphs (c)(1) and (2) of this section, as modified by this paragraph (e). Each complete schedule must be block-text tagged.
[ 80 FR 14549, Mar. 19, 2015]
Title 17 published on 18-Aug-2018 03:40
83 FR 40846 - Inline XBRL Filing of Tagged Data
FR Doc. 2018-14365
Release Nos. 33-10514
34-83551
IC-33139
Effective date: These amendments are effective on September 17, 2018. Compliance dates: See Section III.A.1.c.
17 CFR Parts 229, 230, 232, 239, 249, 270, and 274
We are adopting amendments to require the use of the Inline eXtensible Business Reporting Language (“XBRL”) format for the submission of operating company financial statement information and fund risk/return summary information. We also are adopting the elimination of the 15 business day XBRL filing period for fund risk/return summaries. The amendments are intended to improve the data&apos;s usefulness, timeliness, and quality, benefiting investors, other market participants, and other data users and to decrease, over time, the cost of preparing the data for submission to the Commission. The amendments will also eliminate the requirement for operating companies and funds to post “Interactive Data Files” ( i.e., machine-readable computer code that presents information in XBRL format) on their websites and terminate the Commission&apos;s voluntary program for the submission of financial statement information interactive data that is currently available only to investment companies and certain other entities.
2018-08-07; vol. 83 # 152 - Tuesday, August 7, 2018
83 FR 38768 - Regulation of NMS Stock Alternative Trading Systems
FR Doc. 2018-15896
Release No. 34-83663
Effective Date: October 9, 2018. Compliance Dates: The applicable compliance dates are discussed in the section of the release titled “VIII. Effective Date and Compliance Date.”
17 CFR Parts 232, 240, 242, and 249
The Securities and Exchange Commission is adopting amendments to regulatory requirements in Regulation ATS under the Securities Exchange Act of 1934 (“Exchange Act”) applicable to alternative trading systems (“ATSs”) that trade National Market System (“NMS”) stocks (hereinafter referred to as “NMS Stock ATSs”), including so called “dark pools.” First, we are adopting new Form ATS-N, which will require NMS Stock ATSs to disclose information about their manner of operations, the broker-dealer that operates the ATS (“broker-dealer operator”), and the ATS-related activities of the broker-dealer operator and its affiliates. Second, as amended, the regulations will require public posting of certain Form ATS-N filings on the Commission&apos;s website, which will be accomplished through the Commission&apos;s Electronic Data Gathering, Analysis, and Retrieval system (“EDGAR”) and require each NMS Stock ATS that has a website to post on its website a direct URL hyperlink to the Commission&apos;s website. Third, the amendments that we are adopting today provide a process for the Commission to review Form ATS-N filings and, after notice and opportunity for hearing, declare an NMS Stock ATS&apos;s Form ATS-N ineffective. Fourth, the regulations, as amended, will require all ATSs subject to the regulations to place in writing its safeguards and procedures to protect subscribers&apos; confidential trading information. We are also adopting conforming amendments.
83 FR 33119 - Adoption of Updated EDGAR Filer Manual
FR Doc. 2018-15247
Release Nos. 33-10518
34-83614
39-2521
IC-33153
Effective July 17, 2018. The incorporation by reference of the EDGAR Filer Manual is approved by the Director of the Federal Register as of July 17, 2018.
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 July 9, 2018.
83 FR 22190 - Amendments to Forms and Schedules To Remove Provision of Certain Personally Identifiable Information
FR Doc. 2018-10227
RIN 3235-AM37
Release Nos. 33-10486
34-83097
IC-33077
Effective May 14, 2018. The incorporation by reference of the EDGAR Filer Manual is approved by the Director of the Federal Register as of May 14, 2018.
We are adopting revisions to forms filed under the Securities Exchange Act of 1934 (“Exchange Act”) to eliminate the portion of those forms that requests filers to furnish certain personally identifiable information (“PII”) of natural persons, including Social Security numbers.
83 FR 11637 - Adoption of Updated EDGAR Filer Manual
FR Doc. 2018-05238
Release Nos. 33-10467
34-82830
IC-33041
Effective March 16, 2018. The incorporation by reference of the EDGAR Filer Manual is approved by the Director of the Federal Register as of March 16, 2018.
17 CFR Parts 232 and 274
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 March 12, 2018.
83 FR 2369 - Adoption of Updated EDGAR Filer Manual
FR Doc. 2018-00625
Release Nos. 33-10444
34-82246
IC-32938
Effective January 17, 2018. The incorporation by reference of the EDGAR Filer Manual is approved by the Director of the Federal Register as of January 17, 2018.
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 EDGAR system is scheduled to be upgraded on December 11, 2017.
17 CFR 232.407 — Interactive Data Financial Report Filings.