Adoption of Updated EDGAR Filer Manual

This section of the FEDERAL REGISTER contains regulatory documents having general applicability and legal effect, most of which are keyed to and codified in the Code of Federal Regulations, which is published under 50 titles pursuant to 44 U.S.C. 1510. The Code of Federal Regulations is sold by the Superintendent of Documents. Rules and Regulations Federal Register 33119 Vol. 83, No. 137 Tuesday, July 17, 2018 1We 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 April 25, 2018. See Release No. 33– 10486 (April 25, 2018) [83 FR 22190]. 2See Rule 301 of Regulation S–T (17 CFR 232.301). 3See Release No. 33–10486. SECURITIES AND EXCHANGE COMMISSION 17 CFR Part 232 [Release Nos. 33–10518; 34–83614; 39– 2521; IC–33153] 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 and related rules. The EDGAR system is scheduled to be upgraded on July 9, 2018. DATES: 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. FOR FURTHER INFORMATION CONTACT: In the Division of Investment Management, for questions concerning Forms N–CSR or N–CSRS, contact Heather Fernandez at (202) 551–6708. In the Division of Trading and Markets, for questions concerning Form Funding Portal, contact Timothy White at (202) 551– 7232. In the Office of Municipal Securities, for questions regarding Forms MA and MA–I, contact Ahmed A. Abonamah at (202) 551–3887. In the Division of Corporation Finance, for questions concerning the Form ABS– 15G, Form C, and Form D, contact Heather Mackintosh at (202) 551–8111. In the Division of Economic and Risk Analysis, for questions concerning retired taxonomies and the updated 2018 IFRS taxonomy, contact Brian Hankin at (202) 551–8497. 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 website. The revisions to the Filer Manual reflect changes within Volume II, entitled EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing,’’ Version 47 (July 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. The EDGAR System and Filer Manual will be updated in Release 18.2 and will reflect the changes described below. Release No. 33–10486 amended Forms Funding Portal, Form MA, Form MA–I, and Form MSD to eliminate the portions of such forms that requested filers furnish certain sensitive personally identifiable information (‘‘PII’’) of natural persons, including Social Security numbers, foreign identity numbers, dates of birth, and places of birth.3 In Release 18.2, the EDGAR filer interface will be revised to include new ‘‘pop-up’’ messages, which will warn filers not to provide such sensitive PII. These changes further support the revisions to the aforementioned forms. Pop-up messages will also instruct filers on how to complete the required fields using a numeric placeholder or CRD number placeholder in lieu of certain sensitive PII in specified fields on submission form types MA, MA–A, MA/A, MA–I, and MA–I/A and on the Form Funding Portal landing page. Corresponding changes have been made to Chapter 8 (Preparing and Transmitting Online Submissions) of the EDGAR Filer Manual, Volume II. EDGAR will be revised to add the new exhibit ‘‘EX–99. IND PUB ACCT (Change of Independent Public Accountant)’’ for submission form types N–CSR, N–CSR/A, N–CSRS and N– CSRS/A. The new exhibit will allow registrants to report a change in their independent public accountant. Corresponding changes have been made to Appendix E (Automated Conformance Rules for EDGAR Data Fields) of the EDGAR Filer Manual, Volume II. EDGAR will be revised to update submission form types ABS–15G and ABS–15G/A to remove ‘‘Issuing Entity Name’’ for the Registered Entity field in Items 2.01 and 2.02 and to remove ‘‘Issuing Entity CIK’’ from the Unregistered Entity field in Item 2.01 and from the Unregistered Entity under Rule 15Ga–2 field in Item 2.02. The revisions are designed to improve validation of filer identification header tag information by removing unnecessary header tag fields associated with these submission types. For further information, please see the ‘‘EDGARLink Online XML Technical Specification document’’ available on the SEC’s public website at https:// www.sec.gov/oit/Article/info-edgar-tech￾specs.html. Corresponding changes have been made to Chapter 7 (Preparing and Transmitting EDGARLink Online Submissions) and Appendix A (Messages Reported by EDGAR) of the EDGAR Filer Manual, Volume II. EDGAR will be revised to update submission form types C, C/A, C–AR, C–AR/A, and C–TR to provide filers with an error message if they do not adhere to the EDGAR file naming standards specified in Chapter 5 (Constructing Attached Documents and Document Types) of the EDGAR Filer Manual, Volume II. In addition, submission form types C, C/A, C–A, C– AR, C–AR/A and C–U will be updated to allow filers to input a decimal value in the ‘‘Current Employees’’ field to denote any part-time employees. Corresponding changes have been made to Chapter 8 (Preparing and Transmitting Online Submissions) of the EDGAR Filer Manual, Volume II. EDGAR will be revised to update submission form types D and D/A to increase the character limits from 150 to 200 characters for the following fields: VerDate Sep<11>2014 16:09 Jul 16, 2018 Jkt 244001 PO 00000 Frm 00001 Fmt 4700 Sfmt 4700 E:\FR\FM\17JYR1.SGM 17JYR1 daltland on DSKBBV9HB2PROD with RULES

33120 Federal Register / Vol. 83, No. 137 / Tuesday, July 17, 2018 / Rules and Regulations 4 5 U.S.C. 553(b)(A). 5 5 U.S.C. 601–612. 6 5 U.S.C. 553(d)(3). 7 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a). 8 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78o–4, 78w, and 78ll. 9 15 U.S.C. 77sss. 10 15 U.S.C. 80a–8, 80a–29, 80a–30, and 80a–37. ‘‘Last Name’’ under Item 3: Related Persons; ‘‘Recipient’’ under Item 12: Sales Compensation; and ‘‘(Associated) Broker or Dealer’’ under Item 12: Sales Compensation. For further information, please see the ‘‘EDGAR Form D XML Technical Specification’’ document available on the SEC’s public website at https://www.sec.gov/oit/Article/info￾edgar-tech-specs.html. Corresponding changes have been made to Chapter 8 (Preparing and Transmitting Online Submissions) of the EDGAR Filer Manual, Volume II. The EDGAR system will be updated to remove, and will no longer accept, the following submission form types: F–9, F–9/A, F–9POS, F–9EF, N–MFP, N– MFP/A, N–MFP1, N–MFP1/A, 497K1, 497K2, 497K3A, and 497K3B. These submission types either allow for filing of forms that have been rescinded by prior Commission action, or have been replaced by newer submission form types and are now obsolete. Corresponding changes have been made to Chapter 2 (Quick Guide to EDGAR Filing), Chapter 3 (Index to Forms), Chapter 4 (Filing Fee Information), Chapter 6 (Interactive Data), Chapter 8 (Preparing and Transmitting Online Submissions), and Appendix C (EDGAR Submission Types) of the EDGAR Filer Manual, Volume II. The EDGAR system will be upgraded to remove the following taxonomies, which have been superseded: US– GAAP–2016, DEI–2013, DEI–2009, EXCH–2016, and RR–2010. The EDGAR system will be updated to reflect the 2018 version of the IFRS taxonomy. For further information please refer to the SEC’s public website at https:// www.sec.gov/info/edgar/ edgartaxonomies.shtml. Chapter 5 (Constructing Attached Documents and Document Types) of the EDGAR Filer Manual, Volume II will be updated to provide clarifying instructions regarding the use of, and submission requirements for, PDF documents for specified submission form types. The EDGAR Filer Manual will also be revised to make clarifying changes to certain instructions by removing references to an application tool used to read XBRL data. The tool is no longer supported on sec.gov. Finally, the EDGAR Filer Manual will include revised instructions that clarify how filers may report shares outstanding for multiple classes of stock for XBRL validation. Corresponding changes have been made to Chapter 6 (Interactive Data) of the EDGAR Filer Manual, Volume II. 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’’).4 It follows that the requirements of the Regulatory Flexibility Act 5 do not apply. The effective date for the updated Filer Manual and the related rule and form amendments is July 17, 2018. 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 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. 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 1933,7 Sections 3, 12, 13, 14, 15, 15B, 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 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 ■ 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–7, 7201 et seq.; and 18 U.S.C. 1350, unless otherwise noted.

■ 2. Section 232.301 is revised to read as follows: § 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 30 (March 2018). The requirements for filing on EDGAR are set forth in the updated EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing,’’ Version 47 (July 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 a.m. and 3 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. By the Commission. VerDate Sep<11>2014 16:09 Jul 16, 2018 Jkt 244001 PO 00000 Frm 00002 Fmt 4700 Sfmt 4700 E:\FR\FM\17JYR1.SGM 17JYR1 daltland on DSKBBV9HB2PROD with RULES

Federal Register / Vol. 83, No. 137 / Tuesday, July 17, 2018 / Rules and Regulations 33121 Dated: July 10, 2018. Lynn M. Powalski, Deputy Secretary. [FR Doc. 2018–15247 Filed 7–16–18; 8:45 am] BILLING CODE 8011–01–P DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 100 [Docket No. USCG–2012–1036] Special Local Regulations: Recurring Marine Events in Captain of the Port Long Island Sound Zone AGENCY: Coast Guard, DHS. ACTION: Notice of enforcement of regulation. SUMMARY: The Coast Guard will enforce five special local regulations for marine events in the Sector Long Island Sound area of responsibility on the dates and times listed in the table below. This action is necessary to provide for the safety of life on navigable waterways during the events. During the enforcement periods, no person or vessel may enter the safety zones without permission of the Captain of the Port (COTP) Sector Long Island Sound or designated representative. DATES: The regulation in 33 CFR 100.100, Table to § 100.100 will be enforced for the following safety zones identified in the SUPPLEMENTARY INFORMATION section during the dates and times specified. FOR FURTHER INFORMATION CONTACT: If you have questions on this notice of enforcement, call or email Chief Petty Officer Katherine Linnick, Waterways Management Division, U.S. Coast Guard Sector Long Island Sound; telephone 203–468–4565, email Katherine.E.Linnick@uscg.mil. SUPPLEMENTARY INFORMATION: The Coast Guard will enforce the special local regulations listed in 33 CFR 100.100 Table 1 on the specified dates and times as indicated below. 7.6 Aquapalooza, Zach’s Bay ................................................................ • Date: July 22, 2018. • Time: 11:30 a.m. to 5:30 p.m. • Location: All navigable waters of Zach’s Bay, Wantagh, NY south of the line connecting a point near the western entrance to Zach’s Bay in approximate position 40°36′29.20″ N, 073°29′22.88″ W and a point near the eastern entrance of Zach’s Bay in approximate posi￾tion 40°36′16.53″ N, 073°28′57.26″ W. • Additional stipulations: During the enforcement period vessel speed in the regulated area is restricted to no wake speed or 6 knots, whichever is slower. On the day of the event from 3 p.m. to 5:30 p.m. vessels may only transit the regulated area in the northbound direction or outbound direction. 8.1 Riverfront Dragon Boat and Asian Festival ..................................... • Date: August 18, 2018. • Time: 8:00 a.m. to 5:00 p.m. • Location: All waters of the Connecticut River in Hartford, CT be￾tween the Bulkeley Bridge at 41°46′10.10″ N, 072°39′56.13″ W and the Wilbur Cross Bridge at 41°45′11.67″ N, 072°39′13.64″ W (NAD 83). All positions are approximate. 8.2 Swim Across the Sound .................................................................. • Date: August 4, 2018. • Time: 7:30 a.m. to 7:30 p.m. • Location: Waters of Long Island Sound from Port Jefferson, NY in approximate position 40°58′11.71″ N, 073°05′51.12″ W; then north￾west to Captain’s Cove Seaport, Bridgeport, CT in approximate posi￾tion 41°09′25.07″ N, 073°12′47.82″ W (NAD 83). 8.4 Island Beach Two Mile Swim .......................................................... • Date: August 4, 2018. • Time: 7:30 a.m. to 11:30 a.m. • Location: All waters of Captain Harbor between Little Captain’s Is￾land and Bower’s Island that are located within the box formed by connecting four points in the following positions. Beginning at 40°59′23.35″ N, 073°36′42.05″ W; then northwest to 40°59′51.04″ N, 073°37′57.32″ W; then southwest to 40°59′45.17″ N, 073°38′01.18″ W; then southeast to 40°59′17.38″ N, 073°36′45.9″ W; then north￾east to the point of origin (NAD 83). All positions are approximate. 8.6 Smith Point Triathlon ....................................................................... • Date: August 5, 2018. • Time: 6:15 a.m. to 8:15 a.m. • Location: All waters of Narrow Bay near Smith Point Park in Mastic Beach, NY within the area bounded by land along its southern edge and points in position at 40°44′14.28″ N, 072°51′40.68″ W; then north to a point at position 40°44′20.83″ N, 072°51′40.68″ W; then east to a point at position 40°44′20.83″ N, 072°51′19.73″ W; then south to a point at position 40°44′14.85″ N, 072°51′19.73″ W; and then southwest along the shoreline back to the point of origin (NAD 83). All positions are approximate. Under the provisions of 33 CFR 100.100, the events listed above are established as special local regulations. During the enforcement period, persons and vessels are prohibited from entering into, transiting through, mooring, or anchoring within these regulated areas unless they receive permission from the COTP or designated representative. This notice of enforcement is issued under authority of 33 CFR part 100 and 5 U.S.C. 552(a). In addition to this notice of enforcement in the Federal Register, the Coast Guard will provide the maritime community with advance notification of this enforcement period via the Local Notice to Mariners or marine information broadcasts. If the VerDate Sep<11>2014 16:09 Jul 16, 2018 Jkt 244001 PO 00000 Frm 00003 Fmt 4700 Sfmt 4700 E:\FR\FM\17JYR1.SGM 17JYR1 daltland on DSKBBV9HB2PROD with RULES