Interactive Data To Improve Financial Reporting, 15666-15669 [E9-7778]
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15666
Federal Register / Vol. 74, No. 65 / Tuesday, April 7, 2009 / Rules and Regulations
is within the scope of that authority
because it addresses an unsafe condition
that is likely to exist or develop on
products identified in this rulemaking
action.
Regulatory Findings
We have determined that this AD will
not have federalism implications under
Executive Order 13132. This AD will
not have a substantial direct effect on
the States, on the relationship between
the national government and the States,
or on the distribution of power and
responsibilities among the various
levels of government.
For the reasons discussed above, I
certify that the regulation:
1. Is not a ‘‘significant regulatory
action’’ under Executive Order 12866;
2. Is not a ‘‘significant rule’’ under the
DOT Regulatory Policies and Procedures
(44 FR 11034, February 26, 1979); and
3. Will not have a significant
economic impact, positive or negative,
on a substantial number of small entities
under the criteria of the Regulatory
Flexibility Act.
List of Subjects in 14 CFR Part 39
Air transportation, Aircraft, Aviation
safety, Safety.
Adoption of the Amendment
Accordingly, under the authority
delegated to me by the Administrator,
the FAA amends 14 CFR part 39 as
follows:
■
PART 39—AIRWORTHINESS
DIRECTIVES
1. The authority citation for part 39
continues to read as follows:
■
Authority: 49 U.S.C. 106(g), 40113, 44701.
§ 39.13
Unsafe Condition
(d) This AD results from a report indicating
that the equipment is defective. We are
issuing this AD to prevent failure of this
equipment, which could compromise flight
safety.
Compliance
(e) Comply with this AD within the
compliance times specified, unless already
done.
Modification
(f) Within 90 days after the effective date
of this AD, modify the electronic strike
system of the cockpit door in accordance
with a method approved by the Manager,
New York Aircraft Certification Office (ACO),
FAA, or Transport Canada Civil Aviation
(TCCA) (or its delegated agent).
Alternative Methods of Compliance
(AMOCs)
(g)(1) The Manager, New York ACO, FAA,
has the authority to approve AMOCs for this
AD, if requested using the procedures found
in 14 CFR 39.19. Send information to ATTN:
Fabio Buttitta, Aerospace Engineer, Systems
and Flight Test Branch, ANE–171, FAA, New
York Aircraft Certification Office, 1600
Stewart Avenue, Suite 410, Westbury, New
York 11590; telephone (516) 228–7303; fax
(516) 794–5531.
(2) To request a different method of
compliance or a different compliance time
for this AD, follow the procedures in 14 CFR
39.19. Before using any approved AMOC on
any airplane to which the AMOC applies,
notify your principal maintenance inspector
(PMI) or principal avionics inspector (PAI),
as appropriate, or lacking a principal
inspector, your local Flight Standards District
Office. The AMOC approval letter must
specifically reference this AD.
Related Information
(h) Canadian airworthiness directive CF–
2008–26R1, dated August 15, 2008, also
addresses the subject of this AD.
Material Incorporated by Reference
(i) None.
[Amended]
2. The FAA amends § 39.13 by adding
the following new airworthiness
directive (AD):
■
2008–26–03 TTF Aerospace LLC:
Amendment 39–15769. Docket No.
FAA–2009–0313; Directorate Identifier
2008–NM–144–AD.
Issued in Renton, Washington, on
March 30, 2009.
Stephen P. Boyd,
Acting Manager, Transport Airplane
Directorate, Aircraft Certification Service.
[FR Doc. E9–7781 Filed 4–6–09; 8:45 am]
BILLING CODE 4910–13–P
Effective Date
(a) This sensitive security airworthiness
directive (AD) is effective April 13, 2009.
SECURITIES AND EXCHANGE
COMMISSION
Affected ADs
(b) None.
17 CFR Parts 232, 239 and 249
Applicability
(c) This AD applies to Bombardier Model
DHC–8–102, DHC–8–103, DHC–8–106, DHC–
8–201, DHC–8–202, DHC–8–301, DHC–8–
311, and DHC–8–315 airplanes, certificated
in any category, equipped with a cockpit
door electronic strike system installed in
accordance with supplemental type
certificate (STC) ST02014NY (which is
equivalent to STC SA03–70).
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[Release Nos. 33–9002A; 34–59324A; 39–
2461A; IC–28609A; File No. S7–11–08]
RIN 3235–AJ71
Interactive Data To Improve Financial
Reporting
AGENCY: Securities and Exchange
Commission.
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ACTION:
Final rule; correction.
SUMMARY: We are making technical
corrections to rules adopted in Release
No. 33–9002 (January 30, 2009), which
were published in the Federal Register
on February 10, 2009 (74 FR 6776). The
rules relate to requiring specified public
companies and foreign private issuers to
provide financial statement information
to the Commission and on their
corporate Web sites in interactive data
format using the eXtensible Business
Reporting Language (XBRL).
DATES:
Effective Date: April 13, 2009.
FOR FURTHER INFORMATION CONTACT:
Mark W. Green, Senior Special Counsel
(Regulatory Policy), Division of
Corporation Finance at (202) 551–3430;
or Jeffrey W. Naumann, Assistant
Director, Office of Interactive Disclosure
at (202) 551–5352, U.S. Securities and
Exchange Commission, 100 F Street,
NE., Washington, DC 20549–3628.
We are
correcting Rules 201,1 202 2 and 405 3 of
Regulation S–T 4 and Forms F–9 5 and
F–10 6 under the Securities Act of 1933
(Securities Act) 7 and Forms 20–F,8 40–
F 9 and 6–K 10 under the Securities
Exchange Act of 1934 (Exchange Act) 11
as published.12
SUPPLEMENTARY INFORMATION:
I. Discussion of Corrections
A. Rule 201—Temporary Hardship
Exemption
In the introductory text of paragraph
(a) 13 of Rule 201, we inadvertently
omitted language that became part of the
text effective January 1, 2009 14 and
serves to exclude from temporary
hardship exemption availability an
application for an order under any
section of the Investment Company
Act.15 We are correcting that omission.
1 17
CFR 232.201.
CFR 232.202.
3 17 CFR 232.405.
4 17 CFR 232.10 et seq.
5 17 CFR 239.39.
6 17 CFR 239.40.
7 15 U.S.C. 77a et seq.
8 17 CFR 249.220f.
9 17 CFR 249.240f.
10 17 CFR 249.306.
11 15 U.S.C. 78a et seq.
12 The corrections we are making in this release
do not affect the amendments we adopted in
Release No. 33–9006 (Feb. 11, 2009) [74 FR 7748]
even though some of the amendments restated text
that we now are correcting. We anticipate, however,
that we will make conforming corrections to such
amendments.
13 17 CFR 232.201(a).
14 See Release No. 33–8981 (Oct. 29, 2008) [73 FR
65516].
15 15 U.S.C. 80a–1 et seq.
2 17
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B. Rule 202—Continuing Hardship
Exemption
We are correcting a typographical
error in the introductory text of
paragraph (a) 16 of Rule 202 and
correcting paragraphs (a)(2) 17 and
(b)(2) 18 of Rule 202 by adding words
and punctuation inadvertently omitted.
C. Rule 405—Interactive Data File
Submissions and Postings
We are correcting cross-references in
preliminary note 1 to, paragraph (a) 19
of, and the note following, Rule 405.
D. Forms F–9 and F–10—Securities Act
Registration Statements
We are correcting typographical errors
in the amendatory language for Forms
F–9 and F–10 and correcting
typographical errors and crossreferences in paragraph (101) of Part II—
Information not Required to be
Delivered to Offerrees or Purchasers of
both forms.
E. Form 20–F—Exchange Act Annual
Report and Registration Statement
We are correcting cross-references in
paragraph 101 of the Instructions as to
Exhibits of Form 20–F.
F. Form 40–F
We are correcting an erroneous new
paragraph number and typographical
error in the amendatory language related
to Form 40–F and correcting the
paragraph number of, and crossreferences and a typographical error in,
the new paragraph added to General
Instruction B of the form. We
inadvertently designated the new
paragraph with the number of an
existing paragraph. We are correcting
that error by designating the new
paragraph as paragraph (15) of General
Instruction B.
G. Form 6–K
We are correcting a typographical
error in the amendatory language related
to adding a new last paragraph to
General Instruction C of Form 6–K and
correcting cross-references and
typographical errors within, and the
designation of the last subparagraph of,
the new paragraph. We are designating
the last subparagraph of the new
paragraph as ‘‘(c).’’
II. Correction of Publication
Accordingly, we correct the rules in
Release No. 33–9002 (January 30, 2009)
as published in the Federal Register on
■
[Corrected]
1. On page 6813, in the second
column, in the fourteenth line of the
introductory text of paragraph (a) of
§ 232.201, ‘‘chapter), or an Interactive
Data File’’ is corrected to read ‘‘chapter),
an application for an order under any
section of the Investment Company Act
(15 U.S.C. 80a–1 et seq.), or an
Interactive Data File’’.
■
§ 232.202
[Corrected]
2. On page 6813, in the third column,
in the seventeenth line of the
introductory text of paragraph (a) of
§ 232.202, ‘‘of’’ is corrected to read ‘‘or’’.
■ 3. On page 6813, in the third column,
in the tenth line of paragraph (a)(2) of
§ 232.202, ‘‘filing or submission date,’’
is corrected to read ‘‘filing, submission,
or posting date,’’.
■ 4. On page 6813, in the third column,
in the first line of paragraph (b)(2) of
§ 232.202, ‘‘expense to’’ is corrected to
read ‘‘expense involved to’’.
■
§ 232.405
[Corrected]
5. On page 6814, in the third column,
the last seventeen lines of Preliminary
Note 1 to § 232.405 are corrected to read
as follows:
■
‘‘(§ 229.601(b)(101) of this chapter),
paragraph (101) of Part II—Information not
Required to be Delivered to Offerees or
Purchasers of both Form F–9 (§ 239.39 of this
chapter) and Form F–10 (§ 239.40 of this
chapter), paragraph 101 of the Instructions as
to Exhibits of Form 20–F (§ 249.220f of this
chapter), paragraph B.(15) of the General
Instructions to Form 40–F (§ 249.240f of this
chapter) and paragraph C.(6) of the General
Instructions to Form 6–K (§ 249.306 of this
chapter) specify when electronic filers are
required or permitted to submit or post an
Interactive Data File (§ 232.11), as further
described in the Note to § 232.405.’’
6. On page 6814, in the third column,
the introductory text of paragraph (a)(2)
of § 232.405 is corrected to read as
follows:
■
‘‘(2) Be submitted only by an electronic
filer either required or permitted to submit an
Interactive Data File as specified by Item
601(b)(101) of Regulation S–K, paragraph
(101) of Part II—Information not Required to
be Delivered to Offerees or Purchasers of
either Form F–9 or Form F–10, paragraph 101
of the Instructions as to Exhibits of Form 20–
F, paragraph B.(15) of the General
Instructions to Form 40–F or paragraph C.(6)
of the General Instructions to Form 6–K, as
applicable, as an exhibit to:’’
7. Beginning on page 6814 in the third
column and continuing on page 6815 in
the first column, paragraph (a)(3) of
§ 232.405 is corrected to read as follows:
CFR 202(a).
CFR 202(a)(2).
18 17 CFR 202(b)(2).
19 17 CFR 405(a).
17 17
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§ 232.201
■
16 17
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Doc. E9–2334 as follows:
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15667
‘‘(3) Be submitted in accordance with the
EDGAR Filer Manual and, as applicable,
either Item 601(b)(101) of Regulation S–K,
paragraph (101) of Part II—Information not
Required to be Delivered to Offerees or
Purchasers of either Form F–9 or Form F–10,
paragraph 101 of the Instructions as to
Exhibits of Form 20–F, paragraph B.(15) of
the General Instructions to Form 40–F or
paragraph C.(6) of the General Instructions to
Form 6–K; and’’
8. On page 6815, in the first column,
paragraph (a)(4) of § 232.405 is corrected
to read as follows:
■
‘‘(4) Be posted on the electronic filer’s
corporate Web site, if any, in accordance
with, as applicable, either Item 601(b)(101) of
Regulation S–K, paragraph (101) of Part II—
Information not Required to be Delivered to
Offerees or Purchasers of either Form F–9 or
Form F–10, paragraph 101 of the Instructions
as to Exhibits of Form 20–F, paragraph B.(15)
of the General Instructions to Form 40–F or
paragraph C.(6) of the General Instructions to
Form 6–K.’’
9. On page 6816, in the first column,
the Note to § 232.405 is corrected to
read as follows:
■
‘‘Note to § 232.405: Item 601(b)(101) of
Regulation S–K specifies the circumstances
under which an Interactive Data File must be
submitted as an exhibit and be posted to the
issuer’s corporate Web site, if any, and the
circumstances under which it is permitted to
be submitted as an exhibit, with respect to
Forms S–1 (§ 239.11 of this chapter), S–3
(§ 239.13 of this chapter), S–4 (§ 239.25 of
this chapter), S–11 (§ 239.18 of this chapter),
F–1 (§ 239.31 of this chapter), F–3 (§ 239.33
of this chapter), F–4 (§ 239.34 of this
chapter), 10–K (§ 249.310 of this chapter),
10–Q (§ 249.308a of this chapter) and 8–K
(§ 249.308 of this chapter). Paragraph (101) of
Part II—Information not Required to be
Delivered to Offerees or Purchasers of both
Form F–9 and Form F–10 specifies the
circumstances under which an Interactive
Data File must be submitted as an exhibit and
be posted to the issuer’s corporate Web site,
if any, and the circumstances under which it
is permitted to be submitted as an exhibit,
with respect to Form F–9 and Form F–10,
respectively. Paragraph 101 of the
Instructions as to Exhibits of Form 20–F
specifies the circumstances under which an
Interactive Data File must be submitted as an
exhibit and be posted to the issuer’s
corporate Web site, if any, and the
circumstances under which it is permitted to
be submitted as an exhibit, with respect to
Form 20–F. Paragraph B.(15) of the General
Instructions to Form 40–F and Paragraph
C.(6) of the General Instructions to Form 6–
K specify the circumstances under which an
Interactive Data File must be submitted as an
exhibit and be posted to the issuer’s
corporate Web site, if any, and the
circumstances under which it is permitted to
be submitted as an exhibit, with respect to
Form 40–F and Form 6–K, respectively. Item
601(b)(101) of Regulation S–K, paragraph
(101) of Part II—Information not Required to
be Delivered to Offerees or Purchasers of both
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Federal Register / Vol. 74, No. 65 / Tuesday, April 7, 2009 / Rules and Regulations
Form F–9 and Form F–10, paragraph 101 of
the Instructions as to Exhibits of Form 20–
F, paragraph B.(15) of the General
Instructions to Form 40–F and paragraph
C.(6) of the General Instructions to Form 6–
K all prohibit submission of an Interactive
Data File by an issuer that prepares its
financial statements in accordance with
Article 6 of Regulation S–X (17 CFR 210.6–
01 et seq.)’’.
§ 239.39
[Corrected]
10. On page 6817, in the third column,
the amendatory language for
amendment 21 is corrected to read as
follows:
■
‘‘21. Amend Form F–9 (referenced in
§ 239.39) by reserving paragraphs (8) through
(100) and adding paragraph (101) at the end
of ‘‘Part II—Information not Required to be
Delivered to Offerees or Purchasers’’ to read
as follows:’’.
11. Beginning on page 6817, in the
third column and continuing on page
6818 in the first column, paragraph
(101) of Part II—Information not
Required To Be Delivered to Offerees or
Purchasers of Form F–9, correct
paragraphs (101)(a), introductory text,
(101)(a)(ii), (101)(a)(iii), and (101)(b)(ii)
to read as follows:
■
‘‘(101) * * *
(a) Required to be submitted and posted.
Required to be submitted to the Commission
and posted on the registrant’s corporate Web
site, if any, in the manner provided by Rule
405 of Regulation S–T (§ 232.405 of this
chapter) if the Registrant does not prepare its
financial statements in accordance with
Article 6 of Regulation S–X (17 CFR 210.6–
01 et seq.) and is described in subparagraph
(a)(i), (ii), or (iii) of this paragraph (101),
except that an Interactive Data File: first is
required for a periodic report on Form 10–
Q (§ 249.308a of this chapter), Form 20–F
(§ 249.220f of this chapter) or Form 40–F
(§ 249.240f of this chapter), as applicable;
and is required for a registration statement
under the Securities Act only if the
registration statement contains a price or
price range:
*
*
*
*
*
(ii) A large accelerated filer not specified
in subparagraph (a)(i) of this paragraph (101)
that prepares its financial statements in
accordance with generally accepted
accounting principles as used in the United
States and the filing contains financial
statements of the registrant for a fiscal period
that ends on or after June 15, 2010; or
(iii) A filer not specified in subparagraph
(a)(i) or (a)(ii) of this paragraph (101) that
prepares its financial statements in
accordance with either generally accepted
accounting principles as used in the United
States or International Financial Reporting
Standards as issued by the International
Accounting Standards Board, and the filing
contains financial statements of the registrant
for a fiscal period that ends on or after June
15, 2011.
(b) * * *
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(ii) Interactive Data File is not required to
be submitted to the Commission under
subparagraph (a) of this paragraph (101).’’
paragraph 101 of the Instructions as to
Exhibits of Form 20–F are corrected to
read as follows:
§ 239.40
‘‘(ii) A large accelerated filer not specified
in subparagraph (a)(i) of this paragraph 101
that prepares its financial statements in
accordance with generally accepted
accounting principles as used in the United
States and the filing contains financial
statements of the registrant for a fiscal period
that ends on or after June 15, 2010; or
(iii) A filer not specified in subparagraph
(a)(i) or (a)(ii) of this paragraph 101 that
prepares its financial statements in
accordance with either generally accepted
accounting principles as used in the United
States or International Financial Reporting
Standards as issued by the International
Accounting Standards Board, and the filing
contains financial statements of the registrant
for a fiscal period that ends on or after June
15, 2011.’’
[Corrected]
12. On page 6818, in the first column,
the amendatory language for
amendment 22 is corrected to read as
follows:
■
22. ‘‘Amend Form F–10 (referenced in
§ 239.40) by reserving paragraphs (8) through
(100) and adding paragraph (101) at the end
of ‘‘Part II—Information not Required to be
Delivered to Offerees or Purchasers’’ to read
as follows:’’.
13. On page 6818, beginning in the
second column and continuing on to the
third column, paragraph (101) of Part
II—Information not Required To Be
Delivered to Offerees or Purchasers of
Form F–10, correct paragraphs (101)(a),
introductory text, (101)(a)(ii),
(101)(a)(iii), and (101)(b)(ii) to read as
follows:
■
‘‘(101) * * *
(a) Required to be submitted and posted.
Required to be submitted to the Commission
and posted on the registrant’s corporate Web
site, if any, in the manner provided by Rule
405 of Regulation S–T (§ 232.405 of this
chapter) if the Registrant does not prepare its
financial statements in accordance with
Article 6 of Regulation S–X (17 CFR 210.6–
01 et seq.) and is described in subparagraph
(a)(i), (ii), or (iii) of this paragraph (101),
except that an Interactive Data File: first is
required for a periodic report on Form 10–
Q (§ 249.308a of this chapter), Form 20–F
(§ 249.220f of this chapter) or Form 40–F
(§ 249.240f of this chapter), as applicable;
and is required for a registration statement
under the Securities Act only if the
registration statement contains a price or
price range:
*
*
*
*
*
(ii) A large accelerated filer not specified
in subparagraph (a)(i) of this paragraph (101)
that prepares its financial statements in
accordance with generally accepted
accounting principles as used in the United
States and the filing contains financial
statements of the registrant for a fiscal period
that ends on or after June 15, 2010; or
(iii) A filer not specified in subparagraph
(a)(i) or (a)(ii) of this paragraph (101) that
prepares its financial statements in
accordance with either generally accepted
accounting principles as used in the United
States or International Financial Reporting
Standards as issued by the International
Accounting Standards Board, and the filing
contains financial statements of the registrant
for a fiscal period that ends on or after June
15, 2011.
(b) * * *
(ii) Interactive Data File is not required to
be submitted to the Commission under
subparagraph (a) of this paragraph (101).’’
§ 249.220f
[Corrected]
14. On page 6819, in the third column,
paragraphs (a)(ii) and (a)(iii) of
■
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15. On page 6820, in the first column,
paragraph (b)(ii) of paragraph 101 of the
Instructions as to Exhibits of Form 20–
F is corrected to read as follows:
■
‘‘(ii) Interactive Data File is not required to
be submitted to the Commission under
subparagraph (a) of this paragraph 101.’’
§ 249.240f
[Corrected]
16. On page 6820, in the first column,
in the first line of amendment 31.b,
‘‘Add paragraph B.(7)’’ is corrected to
read ‘‘Adding paragraph B.(15)’’.
■ 17. On page 6820, in the first column,
in the first line under the heading
General Instruction B., ‘‘(7)’’ is corrected
to read ‘‘(15)’’.
■ 18. On page 6820, in the first column,
in the ninth line of the introductory text
of newly corrected paragraph B.(15)(a)
of the General Instructions of Form 40–
F, ‘‘registrant is does’’ is corrected to
read ‘‘registrant does’’.
■ 19. On page 6820, in the second
column, paragraphs (a)(ii) and (a)(iii) of
newly corrected paragraph B.(15) of the
General Instructions of Form 40–F are
corrected to read as follows:
■
‘‘(ii) A large accelerated filer not specified
in subparagraph (a)(i) of this paragraph (15)
that prepares its financial statements in
accordance with generally accepted
accounting principles as used in the United
States and the filing contains financial
statements of the registrant for a fiscal period
that ends on or after June 15, 2010; or
(iii) A filer not specified in subparagraph
(a)(i) or (a)(ii) of this paragraph (15) that
prepares its financial statements in
accordance with either generally accepted
accounting principles as used in the United
States or International Financial Reporting
Standards as issued by the International
Accounting Standards Board, and the filing
contains financial statements of the registrant
for a fiscal period that ends on or after June
15, 2011.’’
20. On page 6820, in the second
column, paragraph (b)(ii) of newly
■
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corrected paragraph B.(15) of the
General Instructions of Form 40–F is
corrected to read as follows:
‘‘(ii) Interactive Data File is not required to
be submitted to the Commission under
subparagraph (a) of this paragraph (15).’’
§ 249.306
[Corrected]
21. On page 6820, in the second
column, the amendatory language for
amendment 32, is corrected to read as
follows:
■
22. Beginning on page 6820 in the
third column and continuing on page
6821 in the first and second columns,
correct paragraphs (6)(a), introductory
text, (6)(a)(ii), (6)(a)(iii), and (6)(b)(ii) to
General Instruction C of Form 6–K to
read as follows:
■
‘‘(6) * * *
(a) Required to be submitted and posted.
Required to be submitted to the Commission
and posted on the registrant’s corporate Web
site, if any, in the manner provided by Rule
405 of Regulation S–T (§ 232.405 of this
chapter) and, as submitted, listed as exhibit
101, if the registrant does not prepare its
financial statements in accordance with
Article 6 of Regulation S–X (17 CFR 210.6–
01 et seq.) and is described in subparagraph
(a)(i), (ii), or (iii) of this paragraph (6), except
that an Interactive Data File: first is required
for a periodic report on Form 10–Q
(§ 249.308a of this chapter), Form 20–F
(§ 249.220f of this chapter) or Form 40–F
(§ 249.240f of this chapter), as applicable;
and is required for a Form 6–K (§ 249.306 of
this chapter) only when the Form 6–K
contains either of the following: audited
annual financial statements that are a revised
version of financial statements that
previously were filed with the Commission
that have been revised pursuant to applicable
accounting standards to reflect the effects of
certain subsequent events, including a
discontinued operation, a change in
reportable segments or a change in
accounting principle; or current interim
financial statements included pursuant to the
nine-month updating requirement of Item
8.A.5 of Form 20–F, and, in either such case,
the Interactive Data File would be required
only as to such revised financial statements
or current interim financial statements
regardless of whether the Form 6–K contains
other financial statements:
*
*
*
*
(ii) A large accelerated filer not specified
in subparagraph (a)(i) of this paragraph (6)
that prepares its financial statements in
accordance with generally accepted
accounting principles as used in the United
States and the filing contains financial
statements of the registrant for a fiscal period
that ends on or after June 15, 2010; or
(iii) A filer not specified in subparagraph
(a)(i) or (ii) of this paragraph (6) that prepares
its financial statements in accordance with
either generally accepted accounting
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23. On page 6821, second column,
paragraph ‘‘(iii)’’ designation is
corrected to read paragraph ‘‘(c)’’.
■
‘‘32. Amend Form 6–K (referenced in
§ 249.306) by revising paragraph (5) and
adding paragraph (6) to General Instruction C
to read as follows:’’.
*
principles as used in the United States or
International Financial Reporting Standards
as issued by the International Accounting
Standards Board, and the filing contains
financial statements of the registrant for a
fiscal period that ends on or after June 15,
2011.
(b) * * *
(ii) Interactive Data File is not required to
be submitted to the Commission under
subparagraph (a)(i) of this paragraph (6).’’
Dated: April 1, 2009.
Elizabeth M. Murphy,
Secretary.
[FR Doc. E9–7778 Filed 4–6–09; 8:45 am]
BILLING CODE 8010–01–P
DEPARTMENT OF COMMERCE
National Oceanic and Atmospheric
Administration
50 CFR Part 635
[Docket No. 080404529–81598–02]
RIN 0648–AW61
Atlantic Highly Migratory Species;
Atlantic Swordfish Quotas
AGENCY: National Marine Fisheries
Service (NMFS), National Oceanic and
Atmospheric Administration (NOAA),
Commerce.
ACTION: Final rule.
SUMMARY: This final rule would adjust
the North and South Atlantic swordfish
quotas for the 2008 fishing year (January
1, 2008, through December 31, 2008) to
account for 2007 underharvests, to the
extent allowable, and transfer 18.8
metric tons (mt) dressed weight (dw) to
Canada per the 2006 International
Commission for the Conservation of
Atlantic Tunas (ICCAT)
recommendations 06–02 and 06–03. The
North Atlantic 2008 directed baseline
quotas plus the 2007 underharvest
would be divided equally between the
semiannual periods of January through
June, and July through December. The
adjustment of the swordfish quotas, to
account for underharvests is
administrative in nature and does not
require a change to regulatory text.
DATES: This rule is effective on May 7,
2009.
ADDRESSES: For copies of the supporting
documents, including the proposed rule
(73 FR 68398, November 18, 2008); the
2007 Environmental Assessment (EA),
Regulatory Impact Review (RIR), and
Final Regulatory Flexibility Analysis
(FRFA); and the 2006 Consolidated
PO 00000
Frm 00035
Fmt 4700
Sfmt 4700
15669
Atlantic Highly Migratory Species
(HMS) Fishery Management Plan (FMP),
please write to Highly Migratory Species
Management Division, 1315 East–West
Highway, Silver Spring, MD 20910, visit
the HMS website at https://
www.nmfs.noaa.gov/sfa/hms/, or
contact LeAnn Southward Hogan.
FOR FURTHER INFORMATION CONTACT:
LeAnn Southward Hogan or Karyl
Brewster–Geisz by phone: 301–713–
2347 or by fax: 301–713–1917.
SUPPLEMENTARY INFORMATION: The U.S.
Atlantic swordfish fishery is managed
under the 2006 Consolidated HMS FMP.
Implementing regulations at 50 CFR part
635 are issued under the authority of the
Magnuson–Stevens Fishery
Conservation and Management Act
(Magnuson–Stevens Act), 16 U.S.C.
1801 et seq., and the Atlantic Tunas
Convention Act (ATCA), 16 U.S.C. 971
et seq. Regulations issued under the
authority of ATCA carry out the
recommendations of ICCAT as
necessary and appropriate.
NMFS published a proposed rule on
November 18, 2008 (73 FR 68398),
announcing the proposed adjustment of
the 2008 North and South Atlantic
swordfish baseline quotas for the 2008
fishing year to account for 2007
underharvests per 50 CFR 635.27(c) and
ICCAT recommendations, and to
conduct the annual reserve transfer of
18.8 metric ton (mt) dressed weight (dw)
to Canada. The proposed rule also
proposed modifications to the vessel
chartering regulations. On December 11,
2008, NMFS published a notice (73 FR
75382) extending the public comment
period until January 16, 2009, to give
the public more time and opportunities
to comment on the proposed rule.
Information regarding the proposed rule
can be found in the preamble of the
proposed rule and are not repeated here.
1. Swordfish Quota
a. North Atlantic
The final rule adjusts the total
available quota for the 2008 fishing year
to account for the 2007 underharvests to
the maximum extent allowable,
consistent with ICCAT recommendation
06–02. The 2008 North Atlantic
swordfish baseline quota is 2,937.6 mt
dw. The total North Atlantic swordfish
underharvest for 2007 was 3,220.1 mt
dw, which exceeds the maximum
carryover cap of 1,468.8 mt dw.
Therefore, NMFS is carrying forward the
maximum allowable capped amount
during the defined management period
(2007–2008) per ICCAT
recommendation 06–02. Thus, the
baseline quota plus the underharvest
carryover maximum of 1,468.8 mt dw
E:\FR\FM\07APR1.SGM
07APR1
]]>Agencies
[Federal Register Volume 74, Number 65 (Tuesday, April 7, 2009)]
[Rules and Regulations]
[Pages 15666-15669]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-7778]
=======================================================================
-----------------------------------------------------------------------
SECURITIES AND EXCHANGE COMMISSION
17 CFR Parts 232, 239 and 249
[Release Nos. 33-9002A; 34-59324A; 39-2461A; IC-28609A; File No. S7-11-
08]
RIN 3235-AJ71
Interactive Data To Improve Financial Reporting
AGENCY: Securities and Exchange Commission.
ACTION: Final rule; correction.
-----------------------------------------------------------------------
SUMMARY: We are making technical corrections to rules adopted in
Release No. 33-9002 (January 30, 2009), which were published in the
Federal Register on February 10, 2009 (74 FR 6776). The rules relate to
requiring specified public companies and foreign private issuers to
provide financial statement information to the Commission and on their
corporate Web sites in interactive data format using the eXtensible
Business Reporting Language (XBRL).
DATES: Effective Date: April 13, 2009.
FOR FURTHER INFORMATION CONTACT: Mark W. Green, Senior Special Counsel
(Regulatory Policy), Division of Corporation Finance at (202) 551-3430;
or Jeffrey W. Naumann, Assistant Director, Office of Interactive
Disclosure at (202) 551-5352, U.S. Securities and Exchange Commission,
100 F Street, NE., Washington, DC 20549-3628.
SUPPLEMENTARY INFORMATION: We are correcting Rules 201,\1\ 202 \2\ and
405 \3\ of Regulation S-T \4\ and Forms F-9 \5\ and F-10 \6\ under the
Securities Act of 1933 (Securities Act) \7\ and Forms 20-F,\8\ 40-F \9\
and 6-K \10\ under the Securities Exchange Act of 1934 (Exchange Act)
\11\ as published.\12\
---------------------------------------------------------------------------
\1\ 17 CFR 232.201.
\2\ 17 CFR 232.202.
\3\ 17 CFR 232.405.
\4\ 17 CFR 232.10 et seq.
\5\ 17 CFR 239.39.
\6\ 17 CFR 239.40.
\7\ 15 U.S.C. 77a et seq.
\8\ 17 CFR 249.220f.
\9\ 17 CFR 249.240f.
\10\ 17 CFR 249.306.
\11\ 15 U.S.C. 78a et seq.
\12\ The corrections we are making in this release do not affect
the amendments we adopted in Release No. 33-9006 (Feb. 11, 2009) [74
FR 7748] even though some of the amendments restated text that we
now are correcting. We anticipate, however, that we will make
conforming corrections to such amendments.
---------------------------------------------------------------------------
I. Discussion of Corrections
A. Rule 201--Temporary Hardship Exemption
In the introductory text of paragraph (a) \13\ of Rule 201, we
inadvertently omitted language that became part of the text effective
January 1, 2009 \14\ and serves to exclude from temporary hardship
exemption availability an application for an order under any section of
the Investment Company Act.\15\ We are correcting that omission.
---------------------------------------------------------------------------
\13\ 17 CFR 232.201(a).
\14\ See Release No. 33-8981 (Oct. 29, 2008) [73 FR 65516].
\15\ 15 U.S.C. 80a-1 et seq.
---------------------------------------------------------------------------
[[Page 15667]]
B. Rule 202--Continuing Hardship Exemption
We are correcting a typographical error in the introductory text of
paragraph (a) \16\ of Rule 202 and correcting paragraphs (a)(2) \17\
and (b)(2) \18\ of Rule 202 by adding words and punctuation
inadvertently omitted.
---------------------------------------------------------------------------
\16\ 17 CFR 202(a).
\17\ 17 CFR 202(a)(2).
\18\ 17 CFR 202(b)(2).
---------------------------------------------------------------------------
C. Rule 405--Interactive Data File Submissions and Postings
We are correcting cross-references in preliminary note 1 to,
paragraph (a) \19\ of, and the note following, Rule 405.
---------------------------------------------------------------------------
\19\ 17 CFR 405(a).
---------------------------------------------------------------------------
D. Forms F-9 and F-10--Securities Act Registration Statements
We are correcting typographical errors in the amendatory language
for Forms F-9 and F-10 and correcting typographical errors and cross-
references in paragraph (101) of Part II--Information not Required to
be Delivered to Offerrees or Purchasers of both forms.
E. Form 20-F--Exchange Act Annual Report and Registration Statement
We are correcting cross-references in paragraph 101 of the
Instructions as to Exhibits of Form 20-F.
F. Form 40-F
We are correcting an erroneous new paragraph number and
typographical error in the amendatory language related to Form 40-F and
correcting the paragraph number of, and cross-references and a
typographical error in, the new paragraph added to General Instruction
B of the form. We inadvertently designated the new paragraph with the
number of an existing paragraph. We are correcting that error by
designating the new paragraph as paragraph (15) of General Instruction
B.
G. Form 6-K
We are correcting a typographical error in the amendatory language
related to adding a new last paragraph to General Instruction C of Form
6-K and correcting cross-references and typographical errors within,
and the designation of the last subparagraph of, the new paragraph. We
are designating the last subparagraph of the new paragraph as ``(c).''
II. Correction of Publication
0
Accordingly, we correct the rules in Release No. 33-9002 (January 30,
2009) as published in the Federal Register on February 10, 2009 (74 FR
6776) in FR Doc. E9-2334 as follows:
Sec. 232.201 [Corrected]
0
1. On page 6813, in the second column, in the fourteenth line of the
introductory text of paragraph (a) of Sec. 232.201, ``chapter), or an
Interactive Data File'' is corrected to read ``chapter), an application
for an order under any section of the Investment Company Act (15 U.S.C.
80a-1 et seq.), or an Interactive Data File''.
Sec. 232.202 [Corrected]
0
2. On page 6813, in the third column, in the seventeenth line of the
introductory text of paragraph (a) of Sec. 232.202, ``of'' is
corrected to read ``or''.
0
3. On page 6813, in the third column, in the tenth line of paragraph
(a)(2) of Sec. 232.202, ``filing or submission date,'' is corrected to
read ``filing, submission, or posting date,''.
0
4. On page 6813, in the third column, in the first line of paragraph
(b)(2) of Sec. 232.202, ``expense to'' is corrected to read ``expense
involved to''.
Sec. 232.405 [Corrected]
0
5. On page 6814, in the third column, the last seventeen lines of
Preliminary Note 1 to Sec. 232.405 are corrected to read as follows:
``(Sec. 229.601(b)(101) of this chapter), paragraph (101) of
Part II--Information not Required to be Delivered to Offerees or
Purchasers of both Form F-9 (Sec. 239.39 of this chapter) and Form
F-10 (Sec. 239.40 of this chapter), paragraph 101 of the
Instructions as to Exhibits of Form 20-F (Sec. 249.220f of this
chapter), paragraph B.(15) of the General Instructions to Form 40-F
(Sec. 249.240f of this chapter) and paragraph C.(6) of the General
Instructions to Form 6-K (Sec. 249.306 of this chapter) specify
when electronic filers are required or permitted to submit or post
an Interactive Data File (Sec. 232.11), as further described in the
Note to Sec. 232.405.''
0
6. On page 6814, in the third column, the introductory text of
paragraph (a)(2) of Sec. 232.405 is corrected to read as follows:
``(2) Be submitted only by an electronic filer either required
or permitted to submit an Interactive Data File as specified by Item
601(b)(101) of Regulation S-K, paragraph (101) of Part II--
Information not Required to be Delivered to Offerees or Purchasers
of either Form F-9 or Form F-10, paragraph 101 of the Instructions
as to Exhibits of Form 20-F, paragraph B.(15) of the General
Instructions to Form 40-F or paragraph C.(6) of the General
Instructions to Form 6-K, as applicable, as an exhibit to:''
0
7. Beginning on page 6814 in the third column and continuing on page
6815 in the first column, paragraph (a)(3) of Sec. 232.405 is
corrected to read as follows:
``(3) Be submitted in accordance with the EDGAR Filer Manual
and, as applicable, either Item 601(b)(101) of Regulation S-K,
paragraph (101) of Part II--Information not Required to be Delivered
to Offerees or Purchasers of either Form F-9 or Form F-10, paragraph
101 of the Instructions as to Exhibits of Form 20-F, paragraph
B.(15) of the General Instructions to Form 40-F or paragraph C.(6)
of the General Instructions to Form 6-K; and''
0
8. On page 6815, in the first column, paragraph (a)(4) of Sec. 232.405
is corrected to read as follows:
``(4) Be posted on the electronic filer's corporate Web site, if
any, in accordance with, as applicable, either Item 601(b)(101) of
Regulation S-K, paragraph (101) of Part II--Information not Required
to be Delivered to Offerees or Purchasers of either Form F-9 or Form
F-10, paragraph 101 of the Instructions as to Exhibits of Form 20-F,
paragraph B.(15) of the General Instructions to Form 40-F or
paragraph C.(6) of the General Instructions to Form 6-K.''
0
9. On page 6816, in the first column, the Note to Sec. 232.405 is
corrected to read as follows:
``Note to Sec. 232.405: Item 601(b)(101) of Regulation S-K
specifies the circumstances under which an Interactive Data File
must be submitted as an exhibit and be posted to the issuer's
corporate Web site, if any, and the circumstances under which it is
permitted to be submitted as an exhibit, with respect to Forms S-1
(Sec. 239.11 of this chapter), S-3 (Sec. 239.13 of this chapter),
S-4 (Sec. 239.25 of this chapter), S-11 (Sec. 239.18 of this
chapter), F-1 (Sec. 239.31 of this chapter), F-3 (Sec. 239.33 of
this chapter), F-4 (Sec. 239.34 of this chapter), 10-K (Sec.
249.310 of this chapter), 10-Q (Sec. 249.308a of this chapter) and
8-K (Sec. 249.308 of this chapter). Paragraph (101) of Part II--
Information not Required to be Delivered to Offerees or Purchasers
of both Form F-9 and Form F-10 specifies the circumstances under
which an Interactive Data File must be submitted as an exhibit and
be posted to the issuer's corporate Web site, if any, and the
circumstances under which it is permitted to be submitted as an
exhibit, with respect to Form F-9 and Form F-10, respectively.
Paragraph 101 of the Instructions as to Exhibits of Form 20-F
specifies the circumstances under which an Interactive Data File
must be submitted as an exhibit and be posted to the issuer's
corporate Web site, if any, and the circumstances under which it is
permitted to be submitted as an exhibit, with respect to Form 20-F.
Paragraph B.(15) of the General Instructions to Form 40-F and
Paragraph C.(6) of the General Instructions to Form 6-K specify the
circumstances under which an Interactive Data File must be submitted
as an exhibit and be posted to the issuer's corporate Web site, if
any, and the circumstances under which it is permitted to be
submitted as an exhibit, with respect to Form 40-F and Form 6-K,
respectively. Item 601(b)(101) of Regulation S-K, paragraph (101) of
Part II--Information not Required to be Delivered to Offerees or
Purchasers of both
[[Page 15668]]
Form F-9 and Form F-10, paragraph 101 of the Instructions as to
Exhibits of Form 20-F, paragraph B.(15) of the General Instructions
to Form 40-F and paragraph C.(6) of the General Instructions to Form
6-K all prohibit submission of an Interactive Data File by an issuer
that prepares its financial statements in accordance with Article 6
of Regulation S-X (17 CFR 210.6-01 et seq.)''.
Sec. 239.39 [Corrected]
0
10. On page 6817, in the third column, the amendatory language for
amendment 21 is corrected to read as follows:
``21. Amend Form F-9 (referenced in Sec. 239.39) by reserving
paragraphs (8) through (100) and adding paragraph (101) at the end
of ``Part II--Information not Required to be Delivered to Offerees
or Purchasers'' to read as follows:''.
0
11. Beginning on page 6817, in the third column and continuing on page
6818 in the first column, paragraph (101) of Part II--Information not
Required To Be Delivered to Offerees or Purchasers of Form F-9, correct
paragraphs (101)(a), introductory text, (101)(a)(ii), (101)(a)(iii),
and (101)(b)(ii) to read as follows:
``(101) * * *
(a) Required to be submitted and posted. Required to be
submitted to the Commission and posted on the registrant's corporate
Web site, if any, in the manner provided by Rule 405 of Regulation
S-T (Sec. 232.405 of this chapter) if the Registrant does not
prepare its financial statements in accordance with Article 6 of
Regulation S-X (17 CFR 210.6-01 et seq.) and is described in
subparagraph (a)(i), (ii), or (iii) of this paragraph (101), except
that an Interactive Data File: first is required for a periodic
report on Form 10-Q (Sec. 249.308a of this chapter), Form 20-F
(Sec. 249.220f of this chapter) or Form 40-F (Sec. 249.240f of
this chapter), as applicable; and is required for a registration
statement under the Securities Act only if the registration
statement contains a price or price range:
* * * * *
(ii) A large accelerated filer not specified in subparagraph
(a)(i) of this paragraph (101) that prepares its financial
statements in accordance with generally accepted accounting
principles as used in the United States and the filing contains
financial statements of the registrant for a fiscal period that ends
on or after June 15, 2010; or
(iii) A filer not specified in subparagraph (a)(i) or (a)(ii) of
this paragraph (101) that prepares its financial statements in
accordance with either generally accepted accounting principles as
used in the United States or International Financial Reporting
Standards as issued by the International Accounting Standards Board,
and the filing contains financial statements of the registrant for a
fiscal period that ends on or after June 15, 2011.
(b) * * *
(ii) Interactive Data File is not required to be submitted to
the Commission under subparagraph (a) of this paragraph (101).''
Sec. 239.40 [Corrected]
0
12. On page 6818, in the first column, the amendatory language for
amendment 22 is corrected to read as follows:
22. ``Amend Form F-10 (referenced in Sec. 239.40) by reserving
paragraphs (8) through (100) and adding paragraph (101) at the end
of ``Part II--Information not Required to be Delivered to Offerees
or Purchasers'' to read as follows:''.
0
13. On page 6818, beginning in the second column and continuing on to
the third column, paragraph (101) of Part II--Information not Required
To Be Delivered to Offerees or Purchasers of Form F-10, correct
paragraphs (101)(a), introductory text, (101)(a)(ii), (101)(a)(iii),
and (101)(b)(ii) to read as follows:
``(101) * * *
(a) Required to be submitted and posted. Required to be
submitted to the Commission and posted on the registrant's corporate
Web site, if any, in the manner provided by Rule 405 of Regulation
S-T (Sec. 232.405 of this chapter) if the Registrant does not
prepare its financial statements in accordance with Article 6 of
Regulation S-X (17 CFR 210.6-01 et seq.) and is described in
subparagraph (a)(i), (ii), or (iii) of this paragraph (101), except
that an Interactive Data File: first is required for a periodic
report on Form 10-Q (Sec. 249.308a of this chapter), Form 20-F
(Sec. 249.220f of this chapter) or Form 40-F (Sec. 249.240f of
this chapter), as applicable; and is required for a registration
statement under the Securities Act only if the registration
statement contains a price or price range:
* * * * *
(ii) A large accelerated filer not specified in subparagraph
(a)(i) of this paragraph (101) that prepares its financial
statements in accordance with generally accepted accounting
principles as used in the United States and the filing contains
financial statements of the registrant for a fiscal period that ends
on or after June 15, 2010; or
(iii) A filer not specified in subparagraph (a)(i) or (a)(ii) of
this paragraph (101) that prepares its financial statements in
accordance with either generally accepted accounting principles as
used in the United States or International Financial Reporting
Standards as issued by the International Accounting Standards Board,
and the filing contains financial statements of the registrant for a
fiscal period that ends on or after June 15, 2011.
(b) * * *
(ii) Interactive Data File is not required to be submitted to
the Commission under subparagraph (a) of this paragraph (101).''
Sec. 249.220f [Corrected]
0
14. On page 6819, in the third column, paragraphs (a)(ii) and (a)(iii)
of paragraph 101 of the Instructions as to Exhibits of Form 20-F are
corrected to read as follows:
``(ii) A large accelerated filer not specified in subparagraph
(a)(i) of this paragraph 101 that prepares its financial statements
in accordance with generally accepted accounting principles as used
in the United States and the filing contains financial statements of
the registrant for a fiscal period that ends on or after June 15,
2010; or
(iii) A filer not specified in subparagraph (a)(i) or (a)(ii) of
this paragraph 101 that prepares its financial statements in
accordance with either generally accepted accounting principles as
used in the United States or International Financial Reporting
Standards as issued by the International Accounting Standards Board,
and the filing contains financial statements of the registrant for a
fiscal period that ends on or after June 15, 2011.''
0
15. On page 6820, in the first column, paragraph (b)(ii) of paragraph
101 of the Instructions as to Exhibits of Form 20-F is corrected to
read as follows:
``(ii) Interactive Data File is not required to be submitted to
the Commission under subparagraph (a) of this paragraph 101.''
Sec. 249.240f [Corrected]
0
16. On page 6820, in the first column, in the first line of amendment
31.b, ``Add paragraph B.(7)'' is corrected to read ``Adding paragraph
B.(15)''.
0
17. On page 6820, in the first column, in the first line under the
heading General Instruction B., ``(7)'' is corrected to read ``(15)''.
0
18. On page 6820, in the first column, in the ninth line of the
introductory text of newly corrected paragraph B.(15)(a) of the General
Instructions of Form 40-F, ``registrant is does'' is corrected to read
``registrant does''.
0
19. On page 6820, in the second column, paragraphs (a)(ii) and (a)(iii)
of newly corrected paragraph B.(15) of the General Instructions of Form
40-F are corrected to read as follows:
``(ii) A large accelerated filer not specified in subparagraph
(a)(i) of this paragraph (15) that prepares its financial statements
in accordance with generally accepted accounting principles as used
in the United States and the filing contains financial statements of
the registrant for a fiscal period that ends on or after June 15,
2010; or
(iii) A filer not specified in subparagraph (a)(i) or (a)(ii) of
this paragraph (15) that prepares its financial statements in
accordance with either generally accepted accounting principles as
used in the United States or International Financial Reporting
Standards as issued by the International Accounting Standards Board,
and the filing contains financial statements of the registrant for a
fiscal period that ends on or after June 15, 2011.''
0
20. On page 6820, in the second column, paragraph (b)(ii) of newly
[[Page 15669]]
corrected paragraph B.(15) of the General Instructions of Form 40-F is
corrected to read as follows:
``(ii) Interactive Data File is not required to be submitted to
the Commission under subparagraph (a) of this paragraph (15).''
Sec. 249.306 [Corrected]
0
21. On page 6820, in the second column, the amendatory language for
amendment 32, is corrected to read as follows:
``32. Amend Form 6-K (referenced in Sec. 249.306) by revising
paragraph (5) and adding paragraph (6) to General Instruction C to
read as follows:''.
0
22. Beginning on page 6820 in the third column and continuing on page
6821 in the first and second columns, correct paragraphs (6)(a),
introductory text, (6)(a)(ii), (6)(a)(iii), and (6)(b)(ii) to General
Instruction C of Form 6-K to read as follows:
``(6) * * *
(a) Required to be submitted and posted. Required to be
submitted to the Commission and posted on the registrant's corporate
Web site, if any, in the manner provided by Rule 405 of Regulation
S-T (Sec. 232.405 of this chapter) and, as submitted, listed as
exhibit 101, if the registrant does not prepare its financial
statements in accordance with Article 6 of Regulation S-X (17 CFR
210.6-01 et seq.) and is described in subparagraph (a)(i), (ii), or
(iii) of this paragraph (6), except that an Interactive Data File:
first is required for a periodic report on Form 10-Q (Sec. 249.308a
of this chapter), Form 20-F (Sec. 249.220f of this chapter) or Form
40-F (Sec. 249.240f of this chapter), as applicable; and is
required for a Form 6-K (Sec. 249.306 of this chapter) only when
the Form 6-K contains either of the following: audited annual
financial statements that are a revised version of financial
statements that previously were filed with the Commission that have
been revised pursuant to applicable accounting standards to reflect
the effects of certain subsequent events, including a discontinued
operation, a change in reportable segments or a change in accounting
principle; or current interim financial statements included pursuant
to the nine-month updating requirement of Item 8.A.5 of Form 20-F,
and, in either such case, the Interactive Data File would be
required only as to such revised financial statements or current
interim financial statements regardless of whether the Form 6-K
contains other financial statements:
* * * * *
(ii) A large accelerated filer not specified in subparagraph
(a)(i) of this paragraph (6) that prepares its financial statements
in accordance with generally accepted accounting principles as used
in the United States and the filing contains financial statements of
the registrant for a fiscal period that ends on or after June 15,
2010; or
(iii) A filer not specified in subparagraph (a)(i) or (ii) of
this paragraph (6) that prepares its financial statements in
accordance with either generally accepted accounting principles as
used in the United States or International Financial Reporting
Standards as issued by the International Accounting Standards Board,
and the filing contains financial statements of the registrant for a
fiscal period that ends on or after June 15, 2011.
(b) * * *
(ii) Interactive Data File is not required to be submitted to
the Commission under subparagraph (a)(i) of this paragraph (6).''
0
23. On page 6821, second column, paragraph ``(iii)'' designation is
corrected to read paragraph ``(c)''.
Dated: April 1, 2009.
Elizabeth M. Murphy,
Secretary.
[FR Doc. E9-7778 Filed 4-6-09; 8:45 am]
BILLING CODE 8010-01-P
