Adoption of Updated EDGAR Filer Manual
Federal Register: June 12, 2008 (Volume 73, Number 114)
Rules and Regulations
Page 33298-33299
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
DOCID:fr12jn08-9
SECURITIES AND EXCHANGE COMMISSION 17 CFR Part 232
Release Nos. 33-8926; 34-57914; 39-2456; IC-28296
Adoption of Updated EDGAR Filer Manual
AGENCY: Securities and Exchange Commission.
ACTION: Final rule.
SUMMARY: The Securities and Exchange Commission (the Commission) is adopting revisions to the Electronic Data Gathering, Analysis, and
Retrieval System (EDGAR) Filer Manual to reflect updates to the EDGAR system. The revisions are being made to address the removal of rescinded EDGAR submission types: S-4EF/A, F-4EF/A, N-14AE, and N-14AE/
A, the addition of XBRL Standard Taxonomies, and the inclusion of new links for USGAAP XBRL Taxonomies.
The revisions to the Filer Manual reflect changes within Volume II entitled EDGAR Filer Manual, Volume II: ``EDGAR Filing,'' Version 8
(June 2008). The updated manual will be incorporated by reference into the Code of Federal Regulations.
DATES: Effective Date: June 12, 2008. The incorporation by reference of the EDGAR Filer Manual is approved by the Director of the Federal
Register as of June 12, 2008.
FOR FURTHER INFORMATION CONTACT: In the Office of Information
Technology, Rick Heroux, at (202) 551-8800; in the Division of
Corporation Finance for questions regarding EDGAR submission types S- 4EF/A and F-4EF/A contact Cecile Peters, Office of Information
Technology, Office Chief, at (202) 551-8135; in the Division of
Investment Management for questions regarding EDGAR submission types N- 14AE and N-14AE/A contact Ruth Armfield Sanders, Senior Special
Counsel, Office of Legal and Disclosure, at (202) 551-6989; in the
Office of Interactive Disclosure for questions concerning XBRL filings contact Jeffrey W. Naumann, Assistant Director of the Office of
Interactive Disclosure, at (202) 551-5352.
SUPPLEMENTARY INFORMATION: Today 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 \2\ and the Online Forms/XML Web site.
\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 August 20, 2007. See Release No. 33-8834 (August 15, 2007) [72 FR 46559].
\2\ This is the filer assistance software we provide filers filing on the EDGAR system.
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.\3\ Filers should consult the Filer Manual in conjunction with our rules governing mandated electronic filing when preparing documents for electronic submission.\4\
\3\ See Rule 301 of Regulation S-T (17 CFR 232.301).
\4\ See Release Nos. 33-6977 (February 23, 1993) [58 FR 14628],
IC-19284 (February 23, 1993) [58 FR 14848], 35-25746 (February 23, 1993) [58 FR 14999], and 33-6980 (February 23, 1993) [58 FR 15009] in which we comprehensively discuss the rules we adopted to govern mandated electronic filing. See also Release No. 33-7122 (December 19, 1994) [59 FR 67752], in which we made the EDGAR rules final and applicable to all domestic registrants; Release No. 33-7427 (July 1, 1997) [62 FR 36450], in which we adopted minor amendments to the
EDGAR rules; Release No. 33-7472 (October 24, 1997) [62 FR 58647], in which we announced that, as of January 1, 1998, we would not accept in paper filings that we require filers to submit electronically; Release No. 34-40934 (January 12, 1999) [64 FR 2843], in which we made mandatory the electronic filing of Form 13F;
Release No. 33-7684 (May 17, 1999) [64 FR 27888], in which we adopted amendments to implement the first stage of EDGAR modernization; Release No. 33-7855 (April 24, 2000) [65 FR 24788], in which we implemented EDGAR Release 7.0; Release No. 33-7999
(August 7, 2001) [66 FR 42941], in which we implemented EDGAR
Release 7.5; Release No. 33-8007 (September 24, 2001) [66 FR 49829], in which we implemented EDGAR Release 8.0; Release No. 33-8224
(April 30, 2003) [68 FR 24345], in which we implemented EDGAR
Release 8.5; Release Nos. 33-8255 (July 22, 2003) [68 FR 44876] and 33-8255A (September 4, 2003) [68 FR 53289] in which we implemented
EDGAR Release 8.6; Release No. 33-8409 (April 19, 2004) [69 FR 21954] in which we implemented EDGAR Release 8.7; Release No. 33- 8454 (August 6, 2004) [69 FR 49803] in which we implemented EDGAR
Release 8.8; Release No. 33-8528 (February 3, 2005) [70 FR 6573] in which we implemented EDGAR Release 8.10; Release No. 33-8573 (May 19, 2005) [70 FR 30899] in which we implemented EDGAR Release 9.0;
Release No. 33-8612 (September 21, 2005) [70 FR 57130] in which the
Commission granted the authorization to publish the release adopting the reorganized EDGAR Filer Manual; Release No. 33-8633 (November 1, 2005) [70 FR 67350] in which we implemented EDGAR Release 9.2;
Release No 33-8656 (January 27, 2006) [71 FR 5596] in which we implemented EDGAR Release 9.3; Release No. 33-8834 (August 15, 2007)[72 FR 46559] in which we implemented EDGAR Release 9.7; and
Release No. 33-3899 (May 30, 2008) in which we implemented EDGAR
Release 9.8 and Release 9.9.
For EDGAR Release 9.10, submission template 1 will be updated to remove the aforementioned submission type changes. It is highly recommended that filers download, install, and use the new EDGARLink submission templates to ensure that submissions will be processed successfully. Previous versions of the templates may not work properly.
Notice of the update has previously been provided on the EDGAR Filing
Web site and on the Commission's public Web site. The discrete updates are reflected on the EDGAR Filing Web site and in the updated Filer
Manual, Volume II.
Along with 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 1580, Washington DC 20549, on official business days between the hours of 10 a.m. and 3 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. You may also obtain copies from Thomson Financial, the paper document contractor for the Commission, at (800) 638-8241.
Since the Filer Manual relates solely to agency procedures or practice, publication for notice and comment is not required under the
Administrative Procedure Act (APA) \5\. It follows that the requirements of the Regulatory Flexibility Act \6\ do not apply.
\5\ 5 U.S.C. 553(b).
\6\ 5 U.S.C. 601-612.
The effective date for the updated Filer Manual and the rule amendments is June 12, 2008. In accordance with the APA \7\, we find that there is good cause to establish an effective date less than
Page 33299
30 days after publication of these rules. The EDGAR system upgrade to
Release 9.10 is scheduled to become available on May 5, 2008. The
Commission believes that it is necessary to coordinate the effectiveness of the updated Filer Manual with the system upgrade.
\7\ 5 U.S.C. 553(d)(3).
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,\8\ Sections 3, 12, 13, 14, 15, 23, and 35A of the Exchange Act,\9\ Section 319 of the
Trust Indenture Act of 1939,\10\ and Sections 8, 30, 31, and 38 of the
Investment Company Act of 1940.\11\
\8\ 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a).
\9\ 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78w, and 78ll.
\10\ 15 U.S.C. 77sss.
\11\ 15 U.S.C. 80a-8, 80a-29, 80a-30, and 80a-37.
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 4 (August 2007). The requirements for filing on
EDGAR are set forth in the updated EDGAR Filer Manual, Volume II:
``EDGAR Filing,'' Version 8 (June, 2008). Additional provisions applicable to Form N-SAR filers are set forth in the EDGAR Filer
Manual, Volume III: ``N-SAR Supplement,'' Version 1 (September 2005).
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 1580,
Washington, DC 20549, on official business days between the hours of 10 a.m. and 3 p.m., or by calling Thomson Financial at (800) 638-8241.
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 4, 2008.
Florence E. Harmon,
Acting Secretary.
FR Doc. E8-12961 Filed 6-11-08; 8:45 am
BILLING CODE 8010-01-P
