Adoption of Updated EDGAR Filer Manual, 54806-54808 [2012-21805]

Download as PDF 54806 Federal Register / Vol. 77, No. 173 / Thursday, September 6, 2012 / Rules and Regulations it removes a Jet Route that no longer serves a purpose in the NAS. Jet routes are published in paragraph 2004 of FAA Order 7400.9V, signed August 9, 2011 and effective September 15, 2011, which is incorporated by reference in 14 CFR 71.1. The jet route listed in this document will be removed subsequently from the Order. The FAA has determined that this action qualifies for categorical exclusion under the National Environmental Policy Act in accordance with 311a, FAA Order 1050.1E, ‘‘Environmental Impacts: Policies and Procedures.’’ This airspace action is not expected to cause any potentially significant environmental impacts, and no extraordinary circumstances exist that warrant preparation of an environmental assessment. List of Subjects in 14 CFR Part 71 Airspace, Incorporation by reference, Navigation (air). Adoption of the Amendment In consideration of the foregoing, the Federal Aviation Administration amends 14 CFR part 71 as follows: PART 71—DESIGNATION OF CLASS A, B, C, D, AND E AIRSPACE AREAS; AIR TRAFFIC SERVICE ROUTES; AND REPORTING POINTS 1. The authority citation for part 71 continues to read as follows: ■ Authority: 49 U.S.C. 106(g), 40103, 40113, 40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959– 1963 Comp., p. 389. [Amended] 2. The incorporation by reference in 14 CFR 71.1 of FAA Order 7400.9V, Airspace Designations and Reporting Points, signed August 9, 2011, and effective September 15, 2011, is amended as follows: ■ Paragraph 2004 Jet Routes. * * TKELLEY on DSK3SPTVN1PROD with RULES J–528 * * 17 CFR Part 232 [Release Nos. 33–9353; 34–67747; 39–2485; IC–30185] Adoption of Updated EDGAR Filer Manual Securities and Exchange Commission. ACTION: Final rule. AGENCY: Environmental Review § 71.1 SECURITIES AND EXCHANGE COMMISSION * [Removed] Issued in Washington, DC, on August 22, 2012. Gary A. Norek, Manager, Airspace Policy and ATC Procedures Group. The Securities and Exchange Commission (the Commission) is adopting revisions to the Electronic Data Gathering, Analysis, and Retrieval System (EDGAR) Filer Manual and related rules to reflect updates to the EDGAR system. The revisions are being made primarily to support submission of Confidential Registration Statements; require Form ID authentication documents in PDF format; automate LTID generation for Large Trader registrations; support minor updates to Form D; remove superseded XBRL Taxonomies; remove the OMB expiration date from Form TA–1, TA–2, TA–W, 25–NSE; and request of unused funds. The EDGAR system is scheduled to be upgraded to support this functionality on July 2, 2012. DATES: Effective Date: September 6, 2012. The incorporation by reference of the EDGAR Filer Manual is approved by the Director of the Federal Register as of September 6, 2012. FOR FURTHER INFORMATION CONTACT: In the Division of Corporation Finance, for questions on Confidential Registration Statement, Form ID, and Forms D contact Jeffrey Thomas, Office of Information Technology, at (202) 551– 3600; in the Division of Risk, Strategy, and Financial Innovation for questions concerning XBRL Taxonomies contact Walter Hamscher, at (202) 551–5397; in the Division of Trading and Markets for questions concerning Form 13H contact Richard R. Holley III, at (202) 551–5614, for questions concerning Form TA contact Kenneth Riitho, at (202) 551– 5592; and in the Office of Information Technology, contact Rick Heroux, at (202) 551–8800. SUPPLEMENTARY INFORMATION: We are adopting an updated EDGAR Filer Manual, Volume I and 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 SUMMARY: [FR Doc. 2012–21842 Filed 9–5–12; 8:45 am] 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]. BILLING CODE 4910–13–P VerDate Mar<15>2010 16:13 Sep 05, 2012 Jkt 226001 PO 00000 Frm 00020 Fmt 4700 Sfmt 4700 requirements for filing using EDGARLink Online and the Online Forms/XML Web site. We also are making conforming changes to Rules 10 2 and 101 3 of Regulation S–T 4 relating to the Form ID authentication process. The revisions to the Filer Manual reflect changes within Volume I entitled EDGAR Filer Manual, Volume I: ‘‘General Information,’’ Version 13 (July 2012) and Volume II entitled EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing,’’ Version 20 (July 2012). 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.5 Filers may consult the Filer Manual in conjunction with our rules governing mandated electronic filing when preparing documents for electronic submission.6 The EDGAR system will be upgraded to Release 12.1 on July 2, 2012 and will introduce the following changes: EDGAR will be updated to support submission of confidential draft registration statements for companies that qualify either under the JOBS Act or the Division of Corporate Finance’s foreign private issuer policy. Draft registration statements and amendments must be submitted using submission form types DRS and DRS/A. These confidential submission types can be accessed from the EDGAR Filing Web site, by selecting the ‘‘Draft Reg. Statement’’ link. New filers may select the ‘‘Access Codes will be used to submit draft registration’’ option on the Form ID application to indicate that they are submitting an application for EDGAR access to file Draft Registration Statements. If the filers already have an assigned EDGAR Central Index Key (CIK), then they must use the existing CIK. EDGAR and Regulation S–T will require the authenticating document for Form ID submissions to be submitted in We implemented the most recent update to the Filer Manual on March 30, 2012. See Release No. 33– 9303 (March 26, 2012) [77 FR 19077]. 2 17 CFR 232.10. 3 17 CFR 232.101. 4 17 CFR Part 232. 5 See Rule 301 of Regulation S–T (17 CFR 232.301). 6 See Release No. 33–9303 (March 26, 2012) [77 FR 19077] in which we implemented EDGAR Release 12.0. For additional history of Filer Manual rules, please see the cites therein. E:\FR\FM\06SER1.SGM 06SER1 TKELLEY on DSK3SPTVN1PROD with RULES Federal Register / Vol. 77, No. 173 / Thursday, September 6, 2012 / Rules and Regulations electronic format as a Portable Document Format (PDF) attachment. Filers would no longer be permitted to fax the Form ID authentication documents for new requests to apply for EDGAR access, update passphrase, convert paper only filer to electronic filer, and access for new serial companies.7 EDGAR will assign a unique Large Trader identification (‘‘LTID’’) number to any person or entity that files a new Form 13H initial filing. The acceptance email notification that EDGAR sends to the filer will include the assigned LTID number. On future 13H–A and 13H–Q filings, the system will pre-populate the previously assigned LTID number which will be unalterable by the registrant. In addition, Form 13H’s Taxpayer Identification Number field will accept a nine-digit Social Security Number if a filer does not have a ten-digit Taxpayer Identification Number without requiring the filer to use a placeholder digit. For Item 1(a), if filers indicate Investment Adviser as their business, they can further indicate their type of advisory business to involve ‘‘Registered Investment Companies’’ and/or ‘‘Hedge Funds or other Funds not registered under the Investment Company Act.’’ This field, which currently allows only one of these two options to be selected, will now allow both options to be selected. Finally, the OMB Number and the Paperwork Reduction Act Disclosures on the Instructions page of Form 13H will be updated. EDGAR will no longer support US GAAP Taxonomy 1.0, US Financial Reporting Taxonomy Framework (USFRTF) 2005, US GAAP Taxonomy 2009, US Schedule of Investments (SOI) Taxonomy 2008, Risk Return Taxonomy 2008, and Risk Return Taxonomy 2006. Form D screens and instructions will be updated for Item 6 to replace the reference to ‘‘Securities Act Section 4(6)’’ with ‘‘Securities Act Section 4(5)’’ as per Release No. 33–9287. The OMB expiration date will no longer be displayed on the Forms TA– 1, TA–2, TA–W, and 25–NSE. These forms will continue to display other OMB Approval information. In addition, Forms 3, 4, and 5 will no longer refer to Public Utility Holding Company Act (PUHCA). Filers will be able to view their account balance along with the date and amount of their most recent deposit. 7 In addition to changing the Filer Manual provisions, we also are amending Rule 10(b)(2) [17 CFR 232.10(b)(2)] and Rule 101(a)(1)(ix) [17 CFR 232.101(a)(1)(ix)] of Regulation S–T to eliminate references to faxing the required authentication document. VerDate Mar<15>2010 16:13 Sep 05, 2012 Jkt 226001 Filers will also able to view their account activity statement for the previous twelve months. Additionally, filers will be able to request the return of unused funds. These options will be available on the ‘Retrieve/Edit Company and Submission Data’ functionality of the EDGAR Filing Web site. The deployment of EDGAR Release 12.0.1, originally planned for July 9, 2012 to implement an online version of Form N–SAR, is being delayed until the fourth quarter of this calendar year. The specific deployment date will be announced on the Commission’s public Web site’s ‘‘Information for EDGAR Filers’’ page (https://www.sec.gov/info/ edgar.shtml). Filers should continue to use the EDGAR Filer Manual, Volume III: N–SAR Supplement to file their N– SAR submissions. When the online version of Form N–SAR is deployed, EDGAR Filer Manual, Volume III: N– SAR Supplement will be retired. Instructions to file the online version of Form N–SAR addressed in Chapter 9 of EDGAR Filer Manual, Volume II: EDGAR Filing should then be followed. Along with the adoption of the Filer Manual, we are amending Rule 301 of Regulation S–T to provide for the incorporation by reference into the Code of Federal Regulations of today’s revisions. This incorporation by reference was approved by the Director of the Federal Register in accordance with 5 U.S.C. 552(a) and 1 CFR Part 51. You may obtain paper copies of the updated Filer Manual at the following address: Public Reference Room, U.S. Securities and Exchange Commission, 100 F Street NE., Room 1543, Washington DC 20549, on official business days between the hours of 10:00 a.m. and 3:00 p.m. We will post electronic format copies on the Commission’s Web site; the address for the Filer Manual is https://www.sec.gov/ info/edgar.shtml. Since the Filer Manual and the corresponding rule changes relate solely to agency procedures or practice, publication for notice and comment is not required under the Administrative Procedure Act (APA).8 It follows that the requirements of the Regulatory Flexibility Act 9 do not apply. The effective date for the updated Filer Manual and the rule amendments is September 6, 2012. In accordance with the APA,10 we find that there is good cause to establish an effective date less than 30 days after publication of these rules. The EDGAR system upgrade to Release 12.1 is scheduled to become available on July 2, 2012. The Commission believes that establishing an effective date less than 30 days after publication of these rules is necessary to coordinate the effectiveness of the updated Filer Manual with the system upgrade. 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 1933,11 Sections 3, 12, 13, 14, 15, 23, and 35A of the Securities Exchange Act of 1934,12 Section 319 of the Trust Indenture Act of 1939,13 and Sections 8, 30, 31, and 38 of the Investment Company Act of 1940.14 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. 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. * * * * * 2. Section 232.10 is amended by revising paragraph (b)(2), to read as follows: ■ § 232.10 U.S.C. 553(b). U.S.C. 601–612. 10 5 U.S.C. 553(d)(3). * * * * (b) * * * (2) File, by uploading as a Portable Document Format (PDF) attachment to the Form ID filing, a notarized document, manually signed by the applicant over the applicant’s typed signature, that includes the information required to be included in the Form ID filing and confirms the authenticity of the Form ID filing. * * * * * ■ 3. Section 232.101 is amended by revising paragraph (a)(1)(ix), to read as follows: 11 15 Frm 00021 Fmt 4700 U.S.C. 77f, 77g, 77h, 77j, and 77s(a). U.S.C. 78c, 78l, 78m, 78n, 78o, 78w, and 78ll. 95 PO 00000 Application of part 232. * 12 15 85 54807 13 15 14 15 Sfmt 4700 E:\FR\FM\06SER1.SGM U.S.C. 77sss. U.S.C. 80a–8, 80a–29, 80a–30, and 80a–37. 06SER1 54808 Federal Register / Vol. 77, No. 173 / Thursday, September 6, 2012 / Rules and Regulations § 232.101 Mandated electronic submissions and exceptions. (a) * * * (1) * * * (ix) Form ID (§§ 239.63, 249.446, 269.7 and 274.402 of this chapter); the Form ID authenticating document required by Rule 10(b) of Regulation S– T (§ 232.10(b)) also shall be filed in electronic format as an uploaded Portable Document Format (PDF) attachment to the Form ID filing. Other related correspondence and supplemental information submitted after the Form ID filing shall not be submitted in electronic format; * * * * * 4. Section 232.301 is revised to read as follows: Dated: August 29, 2012. Elizabeth M. Murphy, Secretary. DEPARTMENT OF THE TREASURY Internal Revenue Service [FR Doc. 2012–21805 Filed 9–5–12; 8:45 am] [TD 9598] RIN 1545–BK98 DEPARTMENT OF HOMELAND SECURITY Integrated Hedging Transactions of Qualifying Debt Customs and Border Protection AGENCY: 19 CFR Part 4 Vessels in Foreign and Domestic Trades CFR Correction ■ TKELLEY on DSK3SPTVN1PROD with RULES § 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 13 (July 2012). The requirements for filing on EDGAR are set forth in the updated EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing,’’ Version 20 (July 2012). All of these provisions have been incorporated by reference into the Code of Federal Regulations, which action was approved by the Director of the Federal Register in accordance with 5 U.S.C. 552(a) and 1 CFR Part 51. You must comply with these requirements in order for documents to be timely received and accepted. You can obtain paper copies of the EDGAR Filer Manual from the following address: Public Reference Room, U.S. Securities and Exchange Commission, 100 F Street NE., Room 1543, Washington, DC 20549, on official business days between the hours of 10:00 a.m. and 3:00 p.m. Electronic copies are available on the Commission’s Web site. The address for the Filer Manual is https://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:https://www.archives.gov/ federal_register/code_of_ federal_regulations/ibr_ locations.html. In Title 19 of the Code of Federal Regulations, Parts 1 to 99, revised as of April 1, 2012, on page 14, in § 4.7, paragraph (b)(4) introductory text is corrected to read as follows; § 4.7 Inward foreign manifest; production on demand; contents and form; advance electronic filing of cargo declaration. * * * * * (b) * * * (4) Carriers of bulk cargo as specified in paragraph (b)(4)(i) of this section and carriers of break bulk cargo to the extent provided in paragraph (b)(4)(ii) of this section are exempt, with respect only to the bulk or break bulk cargo being transported, from the requirement set forth in paragraph (b)(2) of this section that an electronic cargo declaration be received by CBP 24 hours before such cargo is laden aboard the vessel at the foreign port. With respect to exempted carriers of bulk or break bulk cargo operating voyages to the United States, CBP must receive the electronic cargo declaration covering the bulk or break bulk cargo they are transporting 24 hours prior to the vessel’s arrival in the United States (see § 4.30(n)). However, for any containerized or non-qualifying break bulk cargo these exempted carriers will be transporting, CBP must receive the electronic cargo declaration 24 hours in advance of loading. * * * * * [FR Doc. 2012–21999 Filed 9–5–12; 8:45 am] BILLING CODE 1505–01–D By the Commission. VerDate Mar<15>2010 16:13 Sep 05, 2012 Jkt 226001 26 CFR Part 1 BILLING CODE 8011–01–P PO 00000 Frm 00022 Fmt 4700 Sfmt 4700 Internal Revenue Service (IRS), Treasury. ACTION: Temporary and final regulations. This document contains temporary regulations that address certain integrated transactions that involve a foreign currency denominated debt instrument and multiple associated hedging transactions. The regulations provide that if a taxpayer has identified multiple hedges as being part of a qualified hedging transaction, and the taxpayer has terminated at least one but less than all of the hedges (including a portion of one or more of the hedges), the taxpayer must treat the remaining hedges as having been sold for fair market value on the date of disposition of the terminated hedge. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register. DATES: Effective Date. These regulations are effective on September 6, 2012. Applicability Date. These regulations apply to leg-outs within the meaning of § 1.988–5(a)(6)(ii) which occur on or after September 6, 2012. FOR FURTHER INFORMATION CONTACT: Sheila Ramaswamy, at (202) 622–3870 (not a toll-free number). SUPPLEMENTARY INFORMATION: SUMMARY: Background Section 1.988–5 provides detailed rules that permit the integration of a qualifying debt instrument with a § 1.988–5(a) hedge. The effect of integration under the regulations is to create a synthetic debt instrument. Generally, if a taxpayer enters into a qualified hedging transaction and meets the requirements of the regulations, no exchange gain or loss is recognized on the debt instrument or the hedge for the period that it is part of a qualified hedging transaction (provided that the synthetic debt instrument is not denominated in a nonfunctional currency). See § 1.988–5(a)(9). A qualified hedging transaction is an integrated economic transaction E:\FR\FM\06SER1.SGM 06SER1

Agencies

[Federal Register Volume 77, Number 173 (Thursday, September 6, 2012)]
[Rules and Regulations]
[Pages 54806-54808]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-21805]


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SECURITIES AND EXCHANGE COMMISSION

17 CFR Part 232

[Release Nos. 33-9353; 34-67747; 39-2485; IC-30185]


Adoption of Updated EDGAR Filer Manual

AGENCY: Securities and Exchange Commission.

ACTION: Final rule.

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SUMMARY: The Securities and Exchange Commission (the Commission) is 
adopting revisions to the Electronic Data Gathering, Analysis, and 
Retrieval System (EDGAR) Filer Manual and related rules to reflect 
updates to the EDGAR system. The revisions are being made primarily to 
support submission of Confidential Registration Statements; require 
Form ID authentication documents in PDF format; automate LTID 
generation for Large Trader registrations; support minor updates to 
Form D; remove superseded XBRL Taxonomies; remove the OMB expiration 
date from Form TA-1, TA-2, TA-W, 25-NSE; and request of unused funds. 
The EDGAR system is scheduled to be upgraded to support this 
functionality on July 2, 2012.

DATES: Effective Date: September 6, 2012. The incorporation by 
reference of the EDGAR Filer Manual is approved by the Director of the 
Federal Register as of September 6, 2012.

FOR FURTHER INFORMATION CONTACT: In the Division of Corporation 
Finance, for questions on Confidential Registration Statement, Form ID, 
and Forms D contact Jeffrey Thomas, Office of Information Technology, 
at (202) 551-3600; in the Division of Risk, Strategy, and Financial 
Innovation for questions concerning XBRL Taxonomies contact Walter 
Hamscher, at (202) 551-5397; in the Division of Trading and Markets for 
questions concerning Form 13H contact Richard R. Holley III, at (202) 
551-5614, for questions concerning Form TA contact Kenneth Riitho, at 
(202) 551-5592; and in the Office of Information Technology, contact 
Rick Heroux, at (202) 551-8800.

SUPPLEMENTARY INFORMATION: We are adopting an updated EDGAR Filer 
Manual, Volume I and 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 
Web site. We also are making conforming changes to Rules 10 \2\ and 101 
\3\ of Regulation S-T \4\ relating to the Form ID authentication 
process.
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    \1\ We originally adopted the Filer Manual on April 1, 1993, 
with an effective date of April 26, 1993. Release No. 33-6986 (April 
1, 1993) [58 FR 18638]. We implemented the most recent update to the 
Filer Manual on March 30, 2012. See Release No. 33-9303 (March 26, 
2012) [77 FR 19077].
    \2\ 17 CFR 232.10.
    \3\ 17 CFR 232.101.
    \4\ 17 CFR Part 232.
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    The revisions to the Filer Manual reflect changes within Volume I 
entitled EDGAR Filer Manual, Volume I: ``General Information,'' Version 
13 (July 2012) and Volume II entitled EDGAR Filer Manual, Volume II: 
``EDGAR Filing,'' Version 20 (July 2012). 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.\5\ Filers may consult the Filer Manual in conjunction with our 
rules governing mandated electronic filing when preparing documents for 
electronic submission.\6\
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    \5\ See Rule 301 of Regulation S-T (17 CFR 232.301).
    \6\ See Release No. 33-9303 (March 26, 2012) [77 FR 19077] in 
which we implemented EDGAR Release 12.0. For additional history of 
Filer Manual rules, please see the cites therein.
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    The EDGAR system will be upgraded to Release 12.1 on July 2, 2012 
and will introduce the following changes: EDGAR will be updated to 
support submission of confidential draft registration statements for 
companies that qualify either under the JOBS Act or the Division of 
Corporate Finance's foreign private issuer policy. Draft registration 
statements and amendments must be submitted using submission form types 
DRS and DRS/A. These confidential submission types can be accessed from 
the EDGAR Filing Web site, by selecting the ``Draft Reg. Statement'' 
link. New filers may select the ``Access Codes will be used to submit 
draft registration'' option on the Form ID application to indicate that 
they are submitting an application for EDGAR access to file Draft 
Registration Statements. If the filers already have an assigned EDGAR 
Central Index Key (CIK), then they must use the existing CIK.
    EDGAR and Regulation S-T will require the authenticating document 
for Form ID submissions to be submitted in

[[Page 54807]]

electronic format as a Portable Document Format (PDF) attachment. 
Filers would no longer be permitted to fax the Form ID authentication 
documents for new requests to apply for EDGAR access, update 
passphrase, convert paper only filer to electronic filer, and access 
for new serial companies.\7\
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    \7\ In addition to changing the Filer Manual provisions, we also 
are amending Rule 10(b)(2) [17 CFR 232.10(b)(2)] and Rule 
101(a)(1)(ix) [17 CFR 232.101(a)(1)(ix)] of Regulation S-T to 
eliminate references to faxing the required authentication document.
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    EDGAR will assign a unique Large Trader identification (``LTID'') 
number to any person or entity that files a new Form 13H initial 
filing. The acceptance email notification that EDGAR sends to the filer 
will include the assigned LTID number. On future 13H-A and 13H-Q 
filings, the system will pre-populate the previously assigned LTID 
number which will be unalterable by the registrant.
    In addition, Form 13H's Taxpayer Identification Number field will 
accept a nine-digit Social Security Number if a filer does not have a 
ten-digit Taxpayer Identification Number without requiring the filer to 
use a placeholder digit. For Item 1(a), if filers indicate Investment 
Adviser as their business, they can further indicate their type of 
advisory business to involve ``Registered Investment Companies'' and/or 
``Hedge Funds or other Funds not registered under the Investment 
Company Act.'' This field, which currently allows only one of these two 
options to be selected, will now allow both options to be selected. 
Finally, the OMB Number and the Paperwork Reduction Act Disclosures on 
the Instructions page of Form 13H will be updated.
    EDGAR will no longer support US GAAP Taxonomy 1.0, US Financial 
Reporting Taxonomy Framework (USFRTF) 2005, US GAAP Taxonomy 2009, US 
Schedule of Investments (SOI) Taxonomy 2008, Risk Return Taxonomy 2008, 
and Risk Return Taxonomy 2006.
    Form D screens and instructions will be updated for Item 6 to 
replace the reference to ``Securities Act Section 4(6)'' with 
``Securities Act Section 4(5)'' as per Release No. 33-9287.
    The OMB expiration date will no longer be displayed on the Forms 
TA-1, TA-2, TA-W, and 25-NSE. These forms will continue to display 
other OMB Approval information. In addition, Forms 3, 4, and 5 will no 
longer refer to Public Utility Holding Company Act (PUHCA).
    Filers will be able to view their account balance along with the 
date and amount of their most recent deposit. Filers will also able to 
view their account activity statement for the previous twelve months. 
Additionally, filers will be able to request the return of unused 
funds. These options will be available on the `Retrieve/Edit Company 
and Submission Data' functionality of the EDGAR Filing Web site.
    The deployment of EDGAR Release 12.0.1, originally planned for July 
9, 2012 to implement an online version of Form N-SAR, is being delayed 
until the fourth quarter of this calendar year. The specific deployment 
date will be announced on the Commission's public Web site's 
``Information for EDGAR Filers'' page (https://www.sec.gov/info/edgar.shtml). Filers should continue to use the EDGAR Filer Manual, 
Volume III: N-SAR Supplement to file their N-SAR submissions. When the 
online version of Form N-SAR is deployed, EDGAR Filer Manual, Volume 
III: N-SAR Supplement will be retired. Instructions to file the online 
version of Form N-SAR addressed in Chapter 9 of EDGAR Filer Manual, 
Volume II: EDGAR Filing should then be followed.
    Along with the adoption of the Filer Manual, we are amending Rule 
301 of Regulation S-T to provide for the incorporation by reference 
into the Code of Federal Regulations of today's revisions. This 
incorporation by reference was approved by the Director of the Federal 
Register in accordance with 5 U.S.C. 552(a) and 1 CFR Part 51.
    You may obtain paper copies of the updated Filer Manual at the 
following address: Public Reference Room, U.S. Securities and Exchange 
Commission, 100 F Street NE., Room 1543, Washington DC 20549, on 
official business days between the hours of 10:00 a.m. and 3:00 p.m. We 
will post electronic format copies on the Commission's Web site; the 
address for the Filer Manual is https://www.sec.gov/info/edgar.shtml.
    Since the Filer Manual and the corresponding rule changes relate 
solely to agency procedures or practice, publication for notice and 
comment is not required under the Administrative Procedure Act 
(APA).\8\ It follows that the requirements of the Regulatory 
Flexibility Act \9\ do not apply.
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    \8\ 5 U.S.C. 553(b).
    \9\ 5 U.S.C. 601-612.
---------------------------------------------------------------------------

    The effective date for the updated Filer Manual and the rule 
amendments is September 6, 2012. In accordance with the APA,\10\ we 
find that there is good cause to establish an effective date less than 
30 days after publication of these rules. The EDGAR system upgrade to 
Release 12.1 is scheduled to become available on July 2, 2012. The 
Commission believes that establishing an effective date less than 30 
days after publication of these rules is necessary to coordinate the 
effectiveness of the updated Filer Manual with the system upgrade.
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    \10\ 5 U.S.C. 553(d)(3).
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Statutory Basis

    We are adopting the amendments to Regulation S-T under Sections 6, 
7, 8, 10, and 19(a) of the Securities Act of 1933,\11\ Sections 3, 12, 
13, 14, 15, 23, and 35A of the Securities Exchange Act of 1934,\12\ 
Section 319 of the Trust Indenture Act of 1939,\13\ and Sections 8, 30, 
31, and 38 of the Investment Company Act of 1940.\14\
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    \11\ 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a).
    \12\ 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78w, and 78ll.
    \13\ 15 U.S.C. 77sss.
    \14\ 15 U.S.C. 80a-8, 80a-29, 80a-30, and 80a-37.
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List of Subjects in 17 CFR Part 232

    Incorporation by reference, Reporting and recordkeeping 
requirements, Securities.

Text of the 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

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 232.10 is amended by revising paragraph (b)(2), to read as 
follows:


Sec.  232.10  Application of part 232.

* * * * *
    (b) * * *
    (2) File, by uploading as a Portable Document Format (PDF) 
attachment to the Form ID filing, a notarized document, manually signed 
by the applicant over the applicant's typed signature, that includes 
the information required to be included in the Form ID filing and 
confirms the authenticity of the Form ID filing.
* * * * *

0
3. Section 232.101 is amended by revising paragraph (a)(1)(ix), to read 
as follows:

[[Page 54808]]

Sec.  232.101  Mandated electronic submissions and exceptions.

    (a) * * *
    (1) * * *
    (ix) Form ID (Sec. Sec.  239.63, 249.446, 269.7 and 274.402 of this 
chapter); the Form ID authenticating document required by Rule 10(b) of 
Regulation S-T (Sec.  232.10(b)) also shall be filed in electronic 
format as an uploaded Portable Document Format (PDF) attachment to the 
Form ID filing. Other related correspondence and supplemental 
information submitted after the Form ID filing shall not be submitted 
in electronic format;
* * * * *

0
4. 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 13 (July 2012). The requirements for filing on 
EDGAR are set forth in the updated EDGAR Filer Manual, Volume II: 
``EDGAR Filing,'' Version 20 (July 2012). All of these provisions have 
been incorporated by reference into the Code of Federal Regulations, 
which action was approved by the Director of the Federal Register in 
accordance with 5 U.S.C. 552(a) and 1 CFR Part 51. You must comply with 
these requirements in order for documents to be timely received and 
accepted. You can obtain paper copies of the EDGAR Filer Manual from 
the following address: Public Reference Room, U.S. Securities and 
Exchange Commission, 100 F Street NE., Room 1543, Washington, DC 20549, 
on official business days between the hours of 10:00 a.m. and 3:00 p.m. 
Electronic copies are available on the Commission's Web site. The 
address for the Filer Manual is https://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:https://www.archives.gov/federal_register/code_of_federal_regulations/ibr_locations.html.

    By the Commission.

    Dated: August 29, 2012.
Elizabeth M. Murphy,
Secretary.
[FR Doc. 2012-21805 Filed 9-5-12; 8:45 am]
BILLING CODE 8011-01-P
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