Adoption of Updated EDGAR Filer Manual, 35280-35282 [2014-14417]

Download as PDF 35280 Federal Register / Vol. 79, No. 119 / Friday, June 20, 2014 / Rules and Regulations a ‘‘significant rule’’ under DOT Regulatory Policies and Procedures (44 FR 11034; February 26, 1979); and (3) does not warrant preparation of a regulatory evaluation as the anticipated impact is so minimal. Since this is a routine matter that only affects air traffic procedures and air navigation, it is certified this rule, when promulgated, does not have a significant economic impact on a substantial number of small entities under the criteria of the Regulatory Flexibility Act. The FAA’s authority to issue rules regarding aviation safety is found in Title 49 of the U.S. Code. Subtitle 1, Section 106 discusses the authority of the FAA Administrator. Subtitle VII, Aviation Programs, describes in more detail the scope of the agency’s authority. This rulemaking is promulgated under the authority described in Subtitle VII, Part A, Subpart I, Section 40103. Under that section, the FAA is charged with prescribing regulations to assign the use of airspace necessary to ensure the safety of aircraft and the efficient use of airspace. This regulation is within the scope of that authority as it modifies controlled airspace at Roberts Field, Redmond, OR. Environmental Review The FAA has determined that this action qualifies for categorical exclusion under the National Environmental Policy Act in accordance with FAA Order 1050.1E, Environmental Impacts: Policies and Procedures, paragraph 311a. 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 14 CFR Part 71 continues to read as follows: ehiers on DSK2VPTVN1PROD with RULES ■ Authority: 49 U.S.C. 106(g), 40103, 40113, 40120; E. O. 10854, 24 FR 9565, 3 CFR, 1959– 1963 Comp., p. 389. § 71.1 Airspace Designations and Reporting Points, dated August 7, 2013, and effective September 15, 2013 is amended as follows: Paragraph 6002 Class E airspace Designated as Surface Areas. * * * ANM OR E2 * * Redmond, OR [Modified] Redmond, Roberts Field, OR (Lat. 44°15′14″ N., long. 121°09′00″ W.) That airspace within a 5.1 mile radius of Roberts Field. This Class E airspace is effective during the specific dates and times established in advance by a Notice to Airmen. The effective date and time will thereafter be continuously published in the Airport/Facility Directory. Paragraph 6004 Class E Airspace Areas Designated as an Extension to a Class D or Class E Surface Area. * * * ANM OR E4 * * Redmond, OR [Modified] Redmond, Roberts Field, OR (Lat. 44°15′15″ N., long. 121°09′00″ W.) That airspace extending upward from the surface within 1 mile each side of the 122° bearing of Roberts Field extending from the 5.1-mile radius to 13.5 miles southeast of the airport. This Class E airspace is effective during the specific dates and times established by a Notice to Airmen. The effective date and time will thereafter be continuously published in the Airport/ Facility Directory. Paragraph 6005 Class E airspace areas extending upward from 700 feet or more above the surface of the earth. * * * ANM OR E5 * * Redmond, OR [Modified] Redmond, Roberts Field, OR (Lat. 44°15′15″ N., long. 121°09′00″ W.) That airspace extending upward from 700 feet above the surface within a 7.6-mile radius of Roberts Field, and within 3 miles either side of the 87° degree bearing of Roberts Field extending from the 7.6-mile radius to 11.5 miles northeast of the airport, and within 3.5 miles either side of the 122° bearing of the airport extending from the 7.6mile radius to 15 miles southeast of the airport. Issued in Seattle, Washington, on June 11, 2014. Johanna Forkner, Manager (A), Operations Support Group, Western Service Center. [FR Doc. 2014–14354 Filed 6–19–14; 8:45 am] BILLING CODE 4910–13–P [Amended] 14:32 Jun 19, 2014 Jkt 232001 17 CFR Part 232 [Release Nos. 33–9600; 34–72394; 39–2497; IC–31081] Adoption of Updated EDGAR Filer Manual Securities and Exchange Commission. ACTION: Final rule. AGENCY: 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 the US GAAP 2014 Taxonomy, validate the filings containing EX–101 XBRL documents, update the Public Validation Criteria validation in EX–101.INS documents, change the ABS Asset Class value ‘‘Corporate Debt’’ for ABS–15G and ABS–15G/A to ‘‘Debt Securities,’’ disseminate unofficial PDF copies of COVER and CORRESP attachments to EDGARLink Online submissions at the discretion of the SEC, update the Frequently Asked Questions (FAQ) screens, and revise the N–SAR system requirements. The EDGAR system is scheduled to be upgraded to support this functionality on June 16, 2014. DATES: Effective Date: June 20, 2014. The incorporation by reference of the EDGAR Filer Manual is approved by the Director of the Federal Register as of June 20, 2014. FOR FURTHER INFORMATION CONTACT: In the Division of Corporation Finance, for questions concerning dissemination of unofficial PDF copies of COVER and CORRESP attachments to EDGARLink Online submissions contact Heather Mackintosh at (202) 551–3600; in the Division of Economic and Risk Analysis, for questions concerning taxonomies update and XBRL contact Walter Hamscher at (202) 551–5397; and in the Office of Information Technology, contact Vanessa Anderson at (202) 551– 8800. SUPPLEMENTARY INFORMATION: We are adopting an updated EDGAR Filer Manual, Volume I, Volume II, and Volume III. 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: 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]. 2. The incorporation by reference in 14 CFR 71.1 of FAA Order 7400.9X, ■ VerDate Mar<15>2010 SECURITIES AND EXCHANGE COMMISSION PO 00000 Frm 00002 Fmt 4700 Sfmt 4700 E:\FR\FM\20JNR1.SGM 20JNR1 Federal Register / Vol. 79, No. 119 / Friday, June 20, 2014 / Rules and Regulations ehiers on DSK2VPTVN1PROD with RULES requirements for filing using EDGARLink Online and the Online Forms/XML Web site. The revisions to the Filer Manual reflect changes within Volume I entitled EDGAR Filer Manual, Volume I: ‘‘General Information,’’ Version 17 (June 2014), Volume II entitled EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing,’’ Version 27 (June 2014), and Volume III entitled EDGAR Filer Manual, Volume III: ‘‘N–SAR Supplement,’’ Version 3 (June 2014). 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 may consult the Filer Manual in conjunction with our rules governing mandated electronic filing when preparing documents for electronic submission.3 The EDGAR system will be upgraded to Release 14.1 on June 16, 2014 and will introduce the following changes: EDGAR will be updated to support the US GAAP 2014 Taxonomy. In addition, EDGAR will no longer provide support for the US GAAP 2012 Taxonomy and the US 2011 DEI Taxonomy. Please see https://www.sec.gov/info/edgar/ edgartaxonomies.shtml for a complete listing of supported standard taxonomies. Filings containing the EX–101 XBRL documents will be validated to ensure that: • EX–101 exhibits do not contain custom elements with a fractionItemType declaration. • EX–101 exhibits with numerical elements do not have a value and decimal attribute combination that would cause non-zero digits to be truncated to zero. • EX–101 exhibits with non-numeric elements do not have label roles, such as ‘‘negated,’’ ‘‘zero,’’ and ‘‘positive’’ that imply they are numeric. • EX–101 exhibits do not contain an element declaration for which xbrli:periodType is instant and its base type is non-numeric. • EX–101.INS XBRL documents do not contain contexts that include the xbrli:forever context element. We implemented the most recent update to the Filer Manual on March 3, 2014. See Release No. 33–9554 (March 10, 2014) [79 FR 13216]. 2 See Rule 301 of Regulation S–T (17 CFR 232.301). 3 See Release No. 33–9554 in which we implemented EDGAR Release 14.0. For additional history of Filer Manual rules, please see the cites therein. VerDate Mar<15>2010 14:32 Jun 19, 2014 Jkt 232001 The Public Validation Criteria validation [fs-0509-Start-And-EndDates-Not-Distinct-Inconsistent-WithDocument-Type] has been updated to allow individual context durations in EX–101.INS documents that are equal to or greater than 24 hours. The ABS Asset Class value ‘‘Corporate Debt’’ for ABS–15G and ABS–15G/A submission form types will be changed to ‘‘Debt Securities.’’ This change will not impact previous ABS–15G and ABS–15G/A submissions where filers selected ‘‘Corporate Debt’’ as the ABS Asset Class value. Unofficial PDF copies of COVER and CORRESP attachments to EDGARLink Online submissions will now be disseminated at the discretion of the SEC. The Frequently Asked Questions (FAQ) screens of the EDGAR Filing Web site and the EDGAR Filer Management Web site have been updated to include a new ‘‘EDGAR Quick Reference Guides’’ hyperlink. On clicking this hyperlink, filers are presented with a list of hyperlinks to the Quick Reference Guides in the lower pane of the window. Section 2.1 of the ‘‘EDGAR Filer Manual, Volume III: N–SAR Supplement’’ has been revised to update the following N–SAR system requirements. (Note: The procedure for filing Form N–SAR, the Semi-Annual Report for Registered Investment Companies has not changed.) • The N–SAR PC application (Version 6.1.a) is supported by 16-bit and 32-bit Windows-based Operating Systems. • The references to modem and the Netscape browser have been deleted. The Internet browsers recommended for transmitting N–SAR submissions include Internet Explorer 7.0 through 8.0, and Firefox 17.0 or later. 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. PO 00000 Frm 00003 Fmt 4700 Sfmt 4700 35281 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).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 rule amendments is June 20, 2014. 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 EDGAR system upgrade to Release 14.1 is scheduled to become available on June 16, 2014. 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 1933,7 Sections 3, 12, 13, 14, 15, 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 Amendment In accordance with the foregoing, Title 17, Chapter II of the Code of Federal Regulations is amended as follows: PART 232—REGULATION S–T— GENERAL RULES AND REGULATIONS FOR ELECTRONIC FILINGS 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 232.301 is revised to read as follows: ■ 45 U.S.C. 553(b). 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, 78w, and 78ll. 9 15 U.S.C. 77sss. 10 15 U.S.C. 80a–8, 80a–29, 80a–30, and 80a–37. 55 E:\FR\FM\20JNR1.SGM 20JNR1 35282 Federal Register / Vol. 79, No. 119 / Friday, June 20, 2014 / Rules and Regulations § 232.301 EDGAR Filer Manual. By the Commission. Dated: June 16, 2014. Kevin M. O’Neill, Deputy Secretary. [FR Doc. 2014–14417 Filed 6–19–14; 8:45 am] BILLING CODE 8011–01–P DEPARTMENT OF STATE 22 CFR Part 34 ehiers on DSK2VPTVN1PROD with RULES [Public Notice 8771] RIN 1400–AD60 Debt Collection Department of State. Final rule. AGENCY: ACTION: VerDate Mar<15>2010 14:32 Jun 19, 2014 Jkt 232001 The Department of State (hereinafter, ‘‘State’’ or ‘‘the Department’’) is amending its debt collection regulations to permit debt notices to be sent by electronic mail to certain debtors and to reflect a change in federal law, which authorizes the offset of Federal non-tax payments to collect delinquent federal debt without regard to the amount of time the debt has been delinquent. DATES: This rule will become effective on June 20, 2014. FOR FURTHER INFORMATION CONTACT: Elizabeth Amory, Office of the Legal Adviser, United States Department of State (843)746–0558, AmoryEA@ state.gov. SUPPLEMENTARY INFORMATION: SUMMARY: 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 17 (June 2014). The requirements for filing on EDGAR are set forth in the updated EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing,’’ Version 27 (June 2014). Additional provisions applicable to Form N–SAR filers are set forth in the EDGAR Filer Manual, Volume III: ‘‘N–SAR Supplement,’’ Version 3 (June 2014). 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. I. Background This rule amends State’s debt collection regulations found at 22 CFR part 34 to permit debt notices to be sent by electronic mail and to reflect the 2008 amendment to 31 U.S.C. 3716(e), which authorizes the offset of Federal non-tax payments to collect delinquent federal debt without regard to the amount of time the debt has been delinquent. State’s regulations at 22 CFR 34.8(a) and 34.13 currently require that debt collection notices be hand-delivered or sent by first class mail. In some situations, sending debt notices by email is a more effective and efficient means of ensuring actual receipt of the notice by the debtor in a timely manner. For example, for a debtor who is a current State employee and, therefore, has been assigned a State email account, the delivery of a notification via that email account will allow the debtor to receive the notice more quickly, reliably, and conveniently than if it were sent by first class mail. This is especially true for employees serving overseas for whom it takes longer to receive first class mail. With modernization of State’s information systems, State is able to verify the delivery of notices sent to its own email addresses, rather than first class mail. Notice by email may also be a more effective and efficient means of notifying a debtor who is a State contractor or a vendor who uses email regularly to communicate with State (e.g., when submitting invoices). In these situations, it is in the interest of both parties for State to have the ability to utilize email for purposes of debt collection notification. 22 CFR 34.10(7) currently refers to the ten-year limitation on the offset of Federal nontax debts in order to collect delinquent Federal debts, which was PO 00000 Frm 00004 Fmt 4700 Sfmt 4700 eliminated by Section 14219 of the Food, Conservation and Energy Act of 2008, Public Law 110–234. This statute amended 31 U.S.C. 3716(e) to provide that no limitation on the period within which an offset may be initiated or taken, pursuant to that section, shall be effective. This proscription is mandatory; therefore, State must amend its regulations to remove the 10-year cutoff. Regulatory Analysis Administrative Procedure Act: This rulemaking is exempt from the noticeand-comment provisions of the Administrative Procedure Act (APA) under the ‘‘good cause’’ exemption of 5 U.S.C. 553(b)(3)(B). The Department finds that, given the Congressional mandate to eliminate the limitation on the period within which an offset may be initiated or taken, notice and public comment on this rulemaking are unnecessary. Further, the rules affecting the method by which the Department provides debt collection notice to its employees relate solely to agency procedure and practice (5 U.S.C. 553(b)(3)(A)). This rule is effective upon publication, pursuant to 5 U.S.C. 553(d)(3). Regulatory Flexibility Act: The Department, in accordance with the Regulatory Flexibility Act (5 U.S.C. 601 et seq.), has reviewed this regulation and, by approving it, certifies that this final rule will not have a significant economic impact on a substantial number of small entities. Unfunded Mandated Reform Act of 1995: This rule will not result in the expenditure by State, local and tribal governments, in the aggregate, or by the private sector, of $100 million or more in any one year and it will not significantly or uniquely affect small governments. Therefore, no actions were deemed necessary under the provisions of the Unfunded Mandates Reform Act of 1995. Small Business Regulatory Enforcement Act of 1996: This rule is not a major rule as defined by the Small Business Regulatory Enforcement Act of 1996 in 5 U.S.C. 804. Executive Orders 12866 and 13563: The Department does not consider this rule to be a ‘‘significant regulatory action’’ under Executive Order 12866, section 3(f), Regulatory Planning and Review. In addition, the Department is exempt from Executive Order 12866 except to the extent that it is promulgating regulations in conjunction with or interrelated to a domestic agency that are significant regulatory actions. The Department has nevertheless reviewed the regulation to E:\FR\FM\20JNR1.SGM 20JNR1

Agencies

[Federal Register Volume 79, Number 119 (Friday, June 20, 2014)]
[Rules and Regulations]
[Pages 35280-35282]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-14417]


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SECURITIES AND EXCHANGE COMMISSION

17 CFR Part 232

[Release Nos. 33-9600; 34-72394; 39-2497; IC-31081]


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 to reflect 
updates to the EDGAR system. The revisions are being made primarily to 
support the US GAAP 2014 Taxonomy, validate the filings containing EX-
101 XBRL documents, update the Public Validation Criteria validation in 
EX-101.INS documents, change the ABS Asset Class value ``Corporate 
Debt'' for ABS-15G and ABS-15G/A to ``Debt Securities,'' disseminate 
unofficial PDF copies of COVER and CORRESP attachments to EDGARLink 
Online submissions at the discretion of the SEC, update the Frequently 
Asked Questions (FAQ) screens, and revise the N-SAR system 
requirements. The EDGAR system is scheduled to be upgraded to support 
this functionality on June 16, 2014.

DATES: Effective Date: June 20, 2014. The incorporation by reference of 
the EDGAR Filer Manual is approved by the Director of the Federal 
Register as of June 20, 2014.

FOR FURTHER INFORMATION CONTACT: In the Division of Corporation 
Finance, for questions concerning dissemination of unofficial PDF 
copies of COVER and CORRESP attachments to EDGARLink Online submissions 
contact Heather Mackintosh at (202) 551-3600; in the Division of 
Economic and Risk Analysis, for questions concerning taxonomies update 
and XBRL contact Walter Hamscher at (202) 551-5397; and in the Office 
of Information Technology, contact Vanessa Anderson at (202) 551-8800.

SUPPLEMENTARY INFORMATION: We are adopting an updated EDGAR Filer 
Manual, Volume I, Volume II, and Volume III. 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

[[Page 35281]]

requirements for filing using EDGARLink Online and the Online Forms/XML 
Web site.
---------------------------------------------------------------------------

    \1\ We originally adopted the Filer Manual on April 1, 1993, 
with an effective date of April 26, 1993. Release No. 33-6986 (April 
1, 1993) [58 FR 18638]. We implemented the most recent update to the 
Filer Manual on March 3, 2014. See Release No. 33-9554 (March 10, 
2014) [79 FR 13216].
---------------------------------------------------------------------------

    The revisions to the Filer Manual reflect changes within Volume I 
entitled EDGAR Filer Manual, Volume I: ``General Information,'' Version 
17 (June 2014), Volume II entitled EDGAR Filer Manual, Volume II: 
``EDGAR Filing,'' Version 27 (June 2014), and Volume III entitled EDGAR 
Filer Manual, Volume III: ``N-SAR Supplement,'' Version 3 (June 2014). 
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 may consult the Filer Manual in conjunction with our 
rules governing mandated electronic filing when preparing documents for 
electronic submission.\3\
---------------------------------------------------------------------------

    \2\ See Rule 301 of Regulation S-T (17 CFR 232.301).
    \3\ See Release No. 33-9554 in which we implemented EDGAR 
Release 14.0. For additional history of Filer Manual rules, please 
see the cites therein.
---------------------------------------------------------------------------

    The EDGAR system will be upgraded to Release 14.1 on June 16, 2014 
and will introduce the following changes: EDGAR will be updated to 
support the US GAAP 2014 Taxonomy. In addition, EDGAR will no longer 
provide support for the US GAAP 2012 Taxonomy and the US 2011 DEI 
Taxonomy. Please see https://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete listing of supported standard 
taxonomies.
    Filings containing the EX-101 XBRL documents will be validated to 
ensure that:
     EX-101 exhibits do not contain custom elements with a 
fractionItemType declaration.
     EX-101 exhibits with numerical elements do not have a 
value and decimal attribute combination that would cause non-zero 
digits to be truncated to zero.
     EX-101 exhibits with non-numeric elements do not have 
label roles, such as ``negated,'' ``zero,'' and ``positive'' that imply 
they are numeric.
     EX-101 exhibits do not contain an element declaration for 
which xbrli:periodType is instant and its base type is non-numeric.
     EX-101.INS XBRL documents do not contain contexts that 
include the xbrli:forever context element.
    The Public Validation Criteria validation [fs-0509-Start-And-End-
Dates-Not-Distinct-Inconsistent-With-Document-Type] has been updated to 
allow individual context durations in EX-101.INS documents that are 
equal to or greater than 24 hours.
    The ABS Asset Class value ``Corporate Debt'' for ABS-15G and ABS-
15G/A submission form types will be changed to ``Debt Securities.'' 
This change will not impact previous ABS-15G and ABS-15G/A submissions 
where filers selected ``Corporate Debt'' as the ABS Asset Class value.
    Unofficial PDF copies of COVER and CORRESP attachments to EDGARLink 
Online submissions will now be disseminated at the discretion of the 
SEC.
    The Frequently Asked Questions (FAQ) screens of the EDGAR Filing 
Web site and the EDGAR Filer Management Web site have been updated to 
include a new ``EDGAR Quick Reference Guides'' hyperlink. On clicking 
this hyperlink, filers are presented with a list of hyperlinks to the 
Quick Reference Guides in the lower pane of the window.
    Section 2.1 of the ``EDGAR Filer Manual, Volume III: N-SAR 
Supplement'' has been revised to update the following N-SAR system 
requirements. (Note: The procedure for filing Form N-SAR, the Semi-
Annual Report for Registered Investment Companies has not changed.)
     The N-SAR PC application (Version 6.1.a) is supported by 
16-bit and 32-bit Windows-based Operating Systems.
     The references to modem and the Netscape browser have been 
deleted. The Internet browsers recommended for transmitting N-SAR 
submissions include Internet Explorer 7.0 through 8.0, and Firefox 17.0 
or later.
    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).\4\ It follows that the requirements of the Regulatory 
Flexibility Act \5\ do not apply.
---------------------------------------------------------------------------

    \4\ 5 U.S.C. 553(b).
    \5\ 5 U.S.C. 601-612.
---------------------------------------------------------------------------

    The effective date for the updated Filer Manual and the rule 
amendments is June 20, 2014. 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 EDGAR system upgrade to 
Release 14.1 is scheduled to become available on June 16, 2014. 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.
---------------------------------------------------------------------------

    \6\ 5 U.S.C. 553(d)(3).
---------------------------------------------------------------------------

Statutory Basis

    We are adopting the amendments to Regulation S-T under Sections 6, 
7, 8, 10, and 19(a) of the Securities Act of 1933,\7\ Sections 3, 12, 
13, 14, 15, 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\
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    \7\ 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a).
    \8\ 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78w, and 78ll.
    \9\ 15 U.S.C. 77sss.
    \10\ 15 U.S.C. 80a-8, 80a-29, 80a-30, and 80a-37.
---------------------------------------------------------------------------

List of Subjects in 17 CFR Part 232

    Incorporation by reference, Reporting and recordkeeping 
requirements, Securities.

Text of the Amendment

    In accordance with the foregoing, Title 17, Chapter II of the Code 
of Federal Regulations is amended as follows:

PART 232--REGULATION S-T--GENERAL RULES AND REGULATIONS FOR 
ELECTRONIC FILINGS

0
1. The authority citation for Part 232 continues to read in part as 
follows:

    Authority: 15 U.S.C. 77f, 77g, 77h, 77j, 77s(a), 77z-3, 
77sss(a), 78c(b), 78l, 78m, 78n, 78o(d), 78w(a), 78ll, 80a-6(c), 
80a-8, 80a-29, 80a-30, 80a-37, and 7201 et seq.; and 18 U.S.C. 1350.
* * * * *

0
2. Section 232.301 is revised to read as follows:

[[Page 35282]]

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 17 (June 2014). The requirements for filing on 
EDGAR are set forth in the updated EDGAR Filer Manual, Volume II: 
``EDGAR Filing,'' Version 27 (June 2014). Additional provisions 
applicable to Form N-SAR filers are set forth in the EDGAR Filer 
Manual, Volume III: ``N-SAR Supplement,'' Version 3 (June 2014). 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: June 16, 2014.
Kevin M. O'Neill,
Deputy Secretary.
[FR Doc. 2014-14417 Filed 6-19-14; 8:45 am]
BILLING CODE 8011-01-P
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