Adoption of Updated EDGAR Filer Manual, 31192-31194 [2019-13922]

Download as PDF khammond on DSKBBV9HB2PROD with RULES 31192 Federal Register / Vol. 84, No. 126 / Monday, July 1, 2019 / Rules and Regulations (2) To process a transaction requested by the consumer at the same time as a request for the free electronic credit monitoring service; (3) To comply with applicable legal requirements; or (4) To update information already maintained by the nationwide consumer reporting agency for the purpose of providing consumer reports, provided that the nationwide consumer reporting agency uses and discloses the updated information subject to the same restrictions that would apply, under any applicable provision of law or regulation, to the information updated or replaced. (e) Communications surrounding enrollment in electronic credit monitoring service. (1) Once a consumer is in the process of accessing the ability to enroll in the service required under paragraph (a) of this section and only during the enrollment process, any advertising or marketing for products or services, or any communications or instructions that advertise or market any products and services, must be delayed until after the consumer has enrolled in that service. (2) Any communications, instructions, or permitted advertising or marketing shall not interfere with, detract from, contradict, or otherwise undermine the purpose of providing a free electronic credit monitoring service to active duty military consumers that notifies them of any material additions or modifications to their files. (3) Examples of interfering, detracting, inconsistent, and/or undermining communications include: (i) Materials that represent, expressly or by implication, that an active duty military consumer must purchase a paid product or service in order to receive the service required under paragraph (a) of this section; or (ii) Materials that falsely represent, expressly or by implication, that a product or service offered ancillary to receipt of the free electronic credit monitoring service, such as identity theft insurance, is free, or that fail to clearly and prominently disclose that consumers must cancel a service, advertised as free for an initial period of time, to avoid being charged, if such is the case. (f) Other prohibited practices. A nationwide consumer reporting agency shall not ask or require an active duty military consumer to agree to terms or conditions in connection with obtaining a free electronic credit monitoring service, other than those terms or conditions required to comply with applicable legal requirements. VerDate Sep<11>2014 15:54 Jun 28, 2019 Jkt 247001 § 609.4 Timing of electronic credit monitoring notices. The notice required in § 609.3(a) must be provided within 48 hours of any material additions or modifications to a consumer’s file. § 609.5 Additional information to be included in electronic credit monitoring notices. (a) The notice required in § 609.3(a), or the first page within the electronic credit monitoring service to which the notice may direct the consumer, shall include a hyperlink to a summary of the consumer’s rights under the Fair Credit Reporting Act, as prescribed by the Bureau of Consumer Financial Protection under 15 U.S.C. 1681g(c). (b) The nationwide consumer reporting agency shall provide to a consumer, with each file disclosure provided in § 609.3(a), the summary of the consumer’s rights under the Fair Credit Reporting Act, as prescribed by the Bureau of Consumer Financial Protection under 15 U.S.C. 1681g(c). § 609.6 Severability. The provisions of this part are separate and severable from one another. If any provision is stayed, or determined to be invalid, it is the Commission’s intention that the remaining provisions shall continue in effect. By direction of the Commission. April J. Tabor, Acting Secretary. [FR Doc. 2019–13598 Filed 6–28–19; 8:45 am] BILLING CODE 6750–01–P SECURITIES AND EXCHANGE COMMISSION 17 CFR Part 232 [Release Nos. 33–10645; 34–86070; 39– 2526, IC–33504] 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 (‘‘EDGAR Filer Manual’’ or ‘‘Filer Manual’’) and related rules. The EDGAR system was upgraded on June 10, 2019. DATES: Effective July 1, 2019. The incorporation by reference of the EDGAR Filer Manual is approved by the SUMMARY: PO 00000 Frm 00022 Fmt 4700 Sfmt 4700 Director of the Federal Register as of July 1, 2019. FOR FURTHER INFORMATION CONTACT: For questions concerning Form ID, contact EDGAR Filer Support at (202) 551–8900. In the Division of Economic and Risk Analysis, for questions concerning Inline XBRL, inclusion of HTML in EDGAR submissions, or retired taxonomies, contact Mike Willis at (202) 551–6627. In the Office of Municipal Securities, for questions regarding Forms MA, MA–A and MA/A, contact Ahmed A. Abonamah at (202) 551– 3887. In the Division of Trading and Markets, for questions concerning Form ATS–N, contact Michael R. Broderick at (202) 551–5058. In the Division of Investment Management, for questions concerning the rescission of Form N– SAR, contact Heather Fernandez at (202) 551–6708. SUPPLEMENTARY INFORMATION: We are adopting an updated EDGAR Filer Manual, Volumes I and 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 EDGAR Online Forms website. The revisions to the Filer Manual reflect changes within EDGAR Filer Manual, Volume I: ‘‘General Information,’’ (Version 33) and EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing,’’ (Version 51) (June 2019). The updated Filer Manual is incorporated by reference into the Code of Federal Regulations. The Filer Manual contains all the technical specifications for filers to submit filings using the EDGAR system. Filers must comply with the applicable provisions of the Filer Manual in order to assure the timely acceptance and processing of filings made in electronic format.2 Filers should consult the Filer Manual in conjunction with our rules governing mandated electronic filings when preparing documents for electronic submission. The EDGAR System was updated in Release 19.2 and corresponding amendments to the Filer Manual are being made to reflect the changes described below. EDGAR Release 19.2 introduced changes to the EDGAR Filer 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 12, 2018. See Release No. 33– 10615 (March 12, 2019) [84 FR 12073]. 2 See Rule 301 of Regulation S–T (17 CFR 232.301). E:\FR\FM\01JYR1.SGM 01JYR1 khammond on DSKBBV9HB2PROD with RULES Federal Register / Vol. 84, No. 126 / Monday, July 1, 2019 / Rules and Regulations Management Interface that provide a more modernized interface for completing an application for EDGAR access using the Form ID. Volume I of the Filer Manual is being revised to provide filers with instructions to use the more modernized interface to complete and submit Form ID. See Chapter 3 (Becoming an EDGAR Filer) of the EDGAR Filer Manual, Volume I: ‘‘General Information.’’ In Release 33–10618,3 the Commission modernized and simplified certain requirements of Regulation S–K and related rules and forms, and made parallel amendments to several rules and forms applicable to investment companies and investment advisers. As part of those amendments, filers are required to tag in Inline XBRL information on the cover pages of annual reports on Forms 10–K, 20–F and 40–F, quarterly reports on Form 10– Q, and current reports on Form 8–K. EDGAR has been updated to provide filers with the ability to include cover page tags within any Inline XBRL document set for submission form types 10–K, 10–K/A, 10–KT, 10–KT/A, 10–Q, 10–Q/A, 10–QT, 10–QT/A, 8–K, 8–K/A, 8–K12B, 8–K12B/A, 8–K12G3, 8– K12G3/A, 8–K15D5, 8–K15D5/A, 20–F, 20–F/A, 20FR12B, 20FR12B/A, 20FR12G, 20FR12G/A, 40–F, 40–F/A, 40FR12B, 40FR12B/A, 40FR12G, and 40FR12G/A. EDGAR validation has been enhanced to help filers identify any required tags that are missing or incomplete. Please refer to Chapter 5 (Constructing Attached Documents and Document Types), Chapter 6 (Interactive Data), and Appendix E (Automated Conformance Rules for EDGAR Data Fields) of the EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing.’’ In addition, EDGAR has been updated to permit HTML documents that are included in online submissions to include references to modules and segments constructed in either ASCII or HTML format. See Chapter 5 (Constructing Attached Documents and Document Types), Chapter 6 (Interactive Data), and Appendix A (Messages Reported by EDGAR) of the EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing.’’ EDGAR Release 19.2 made changes to how Schedule C of submission form type MA/A and MA–A presents a ‘‘Summary of Schedule C Changes’’ button to display only newly added, edited, or deleted entries. Explanations of the changes are being added to Chapter 8 (Preparing and Transmitting 3 See FAST Act Modernization and Simplification of Regulation S–K, Release 33–10618 (March 20, 2019) [84 FR 12674]. VerDate Sep<11>2014 15:54 Jun 28, 2019 Jkt 247001 Online Submissions) of the EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing.’’ Submission form types ATS–N, ATS– N/MA, ATS–N/UA, ATS–N/CA, ATS– N/OFA, ATS–N–C, and ATS–N–W were updated with revised error messages to indicate that invalid characters are not allowed in free-text fields. Filers should refer to Chapter 5 (Constructing Attached Documents and Document Types) of the EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing’’ for more details on EDGAR acceptable characters. See Chapter 8 (Preparing and Transmitting Online Submissions) of the EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing.’’ In EDGAR Release 19.2, the EDGAR system was updated to support the 2019 IFRS Taxonomy. Also, EDGAR no longer supports the superseded 2017 US–GAAP, 2017EXCH and 2016 CURRENCY Taxonomies.4 In Release 33–10231,5 the Commission rescinded Form N–SAR as of June 1, 2018.6 Following a full year from the rescission of Form N–SAR, this Release removes Volume III and amends Section 301 of Regulation S–T by removing the fourth sentence ‘‘Additional provisions applicable to Form N–SAR filers are set forth in the EDGAR Filer Manual, Volume III: ‘‘N– SAR Supplement,’’ Version 6 (January 2017).’’ In addition, the EDGAR Filer Manual is being updated to inform filers that EDGAR will no longer accept submissions of Form N–SAR and related subtypes. 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 the current revisions. This incorporation by reference was approved by the Director of the Federal Register in accordance with 5 U.S.C. 552(a) and 1 CFR part 51. The updated EDGAR Filer Manual is available for website viewing and printing; the address for the Filer Manual is https://www.sec.gov/info/ edgar/edmanuals.htm. You may also obtain paper copies of the EDGAR Filer Manual from the following address: Public Reference Room, U.S. Securities and Exchange Commission, 100 F Street NE, Washington, DC 20549, on official 31193 business days between the hours of 10 a.m. and 3 p.m. Because the Filer Manual and the corresponding rule and form amendments relate solely to agency procedures or practice, publication for notice and comment is not required under the Administrative Procedure Act (‘‘APA’’).7 It follows that the requirements of the Regulatory Flexibility Act 8 do not apply. The effective date for the updated Filer Manuals and the related rule and form amendments is July 1, 2019. In accordance with the APA,9 we find that there is good cause to establish an effective date less than 30 days after publication of these rules. The Commission believes that establishing an effective date less than 30 days after publication of these rules is necessary to coordinate the effectiveness of the updated Filer Manuals with these system upgrades. Statutory Basis We are adopting the amendments to Regulation S–T under the authority in Sections 6, 7, 8, 10, and 19(a) of the Securities Act of 1933,10 Sections 3, 12, 13, 14, 15, 15B, 23, and 35A of the Securities Exchange Act of 1934,11 Section 319 of the Trust Indenture Act of 1939,12 and Sections 8, 30, 31, and 38 of the Investment Company Act of 1940.13 List of Subjects in 17 CFR Part 232 Incorporation by reference, Reporting and recordkeeping requirements, Securities. Text of the Amendments In accordance with the foregoing, title 17, chapter II of the Code of Federal Regulations is amended as follows: PART 232 REGULATION S–T— GENERAL RULES AND REGULATIONS FOR ELECTRONIC FILINGS 1. The authority citation for part 232 continues to read in part as follows: ■ Authority: 15 U.S.C. 77c, 77f, 77g, 77h, 77j, 77s(a), 77z–3, 77sss(a), 78c(b), 78l, 78m, 78n, 78o(d), 78w(a), 78ll, 80a–6(c), 80a–8, 80a–29, 80a–30, 80a–37, 7201 et seq.; and 18 U.S.C. 1350, unless otherwise noted. * * * * * 2. Section 232.301 is revised to read as follows: ■ 4 Please see https://www.sec.gov/info/edgar/ edgartaxonomies.shtml for a complete list of supported standard taxonomies. 5 See Investment Company Reporting Modernization, Release No. 33–10231 (Oct. 13, 2016) [81 FR 81870]. 6 As an accommodation for certain filers, EDGAR continued acceptance of Form N–SAR and related subtypes through June 30, 2019. See Adoption of EDGAR Filer Manual, Release No. 33–10518 (July 10, 2018) [83 FR 33119]. PO 00000 Frm 00023 Fmt 4700 Sfmt 4700 75 U.S.C. 553(b)(A). U.S.C. 601–612. 9 5 U.S.C. 553(d)(3). 10 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a). 11 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78o–4, 78w, and 78ll. 12 15 U.S.C. 77sss. 13 15 U.S.C. 80a–8, 80a–29, 80a–30, and 80a–37. 85 E:\FR\FM\01JYR1.SGM 01JYR1 31194 § 232.301 Federal Register / Vol. 84, No. 126 / Monday, July 1, 2019 / Rules and Regulations EDGAR Filer Manual. Filers must prepare electronic filings in the manner prescribed by the EDGAR Filer Manual, promulgated by the Commission, which sets forth the technical formatting requirements for electronic submissions. The requirements for becoming an EDGAR Filer and updating company data are set forth in the updated EDGAR Filer Manual, Volume I: ‘‘General Information,’’ Version 33 (June 2019). The requirements for filing on EDGAR are set forth in the updated EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing,’’ Version 51 (June 2019). All of these provisions have been incorporated by reference into the Code of Federal Regulations, which action was approved by the Director of the Federal Register in accordance with 5 U.S.C. 552(a) and 1 CFR part 51. You must comply with these requirements in order for documents to be timely received and accepted. The EDGAR Filer Manual is available for website viewing and printing; the address for the Filer Manual is https://www.sec.gov/info/ edgar/edmanuals.htm. You can obtain paper copies of the EDGAR Filer Manual at the following address: Public Reference Room, U.S. Securities and Exchange Commission, 100 F Street NE, Washington, DC 20549, on official business days between the hours of 10:00 a.m. and 3:00 p.m. You can also inspect the document at the National Archives and Records Administration (NARA). For information on the availability of this material at NARA, call 202–741–6030, or go to: https:// www.archives.gov/federal-register/cfr/ ibr-locations.html. By the Commission. Dated: June 7, 2019 Jill M. Peterson, Assistant Secretary. 9857) that were published in the Federal Register on Monday, May 13, 2019. The final regulations are relating to combinations and separations of qualified business units (QBUs) subject to section 987 and the recognition and deferral of foreign currency gain or loss with respect to a QBU subject to section 987 in connection with certain QBU terminations and certain other transactions involving partnerships. DATES: This correction is effective on July 1, 2019. FOR FURTHER INFORMATION CONTACT: Steven D. Jensen at (202) 317–6938 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final regulations (TD 9857) that are the subject of this correction are issued under section 987 of the Internal Revenue Code. Need for Correction As published May 13, 2019 (84 FR 20790) the final regulations (TD 9857) contain errors that need to be corrected. List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Correction of Publication Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments: PART 1—INCOME TAXES Paragraph 1. The authority citation for part 1 continues to read in part as follows: ■ Authority: 26 U.S.C. 7805 * * * Par. 2. Section 1.987–0 is amended by revising the entries of the table of contents for § 1.987–12(b) and (j) to read as follows: ■ [FR Doc. 2019–13922 Filed 6–28–19; 8:45 am] § 1.987–0 BILLING CODE 8011–01–P * DEPARTMENT OF THE TREASURY § 1.987–12 loss. Internal Revenue Service * 26 CFR Part 1 [TD 9857] RIN 1545–BL11 khammond on DSKBBV9HB2PROD with RULES * Recognition and Deferral of Section 987 Gain or Loss; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendments. AGENCY: This document contains corrections to final regulations (TD SUMMARY: VerDate Sep<11>2014 15:54 Jun 28, 2019 Jkt 247001 Table of contents. * * Deferral of section 987 gain or § 1.987–2 Attribution of items to eligible QBUs; definition of a transfer and related rules. PO 00000 * * Frm 00024 * Fmt 4700 * Sfmt 4700 § 1.987–4 Determination of net unrecognized section 987 gain or loss of a section 987 QBU. * * * * * (f) * * * (2) * * * For purposes of determining the owner functional currency net value of the separated QBUs on the last day of the taxable year preceding the taxable year of separation under paragraphs (d)(1)(B) and (e) of this section, the balance sheets of the separated QBUs on that day will be deemed to reflect the assets and liabilities reflected on the balance sheet of the separating QBU on that day, apportioned between the separated QBUs in a reasonable manner that takes into account the assets and liabilities reflected on the balance sheets of the separated QBUs immediately after the separation. * * * * * * * * Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2019–13615 Filed 6–28–19; 8:45 am] BILLING CODE 4830–01–P OFFICE OF THE DIRECTOR OF NATIONAL INTELLIGENCE * * * * * (b) Gain and loss recognition in connection with a deferral event. * * * * * (j) Applicability date. * * * * * ■ Par. 3. Section 1.987–2 is amended by revising the fifth sentence of paragraph (c)(9)(iii) and revising paragraph (e)(1) to read as follows: * (c) * * * (9) * * * (iii) * * * A separation may also result when a section 987 QBU that is subject to a grouping election under § 1.987–1(b)(2)(ii) changes its functional currency. * * * * * * * * (e) * * * (1) In general. Except as set forth in paragraph (e)(2) of this section, this section is applicable as specified in § 1.987–11. * * * * * ■ Par. 4. Section 1.987–4 is amended by revising the third sentence of paragraph (f)(2) to read as follows: 32 CFR Part 1701 Privacy Act of 1974: System of Records Office of the Director of National Intelligence. ACTION: Final rule. AGENCY: The Office of the Director of National Intelligence (ODNI) exempts a new system of records (Continuous Evaluation System) from the requirements of the Privacy Act to the extent that information in the system is subject to the Privacy Act’s exemption provisions. The ODNI also adds a new SUMMARY: E:\FR\FM\01JYR1.SGM 01JYR1

Agencies

[Federal Register Volume 84, Number 126 (Monday, July 1, 2019)]
[Rules and Regulations]
[Pages 31192-31194]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-13922]


=======================================================================
-----------------------------------------------------------------------

SECURITIES AND EXCHANGE COMMISSION

17 CFR Part 232

[Release Nos. 33-10645; 34-86070; 39-2526, IC-33504]


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 (``EDGAR Filer Manual'' or 
``Filer Manual'') and related rules. The EDGAR system was upgraded on 
June 10, 2019.

DATES: Effective July 1, 2019. The incorporation by reference of the 
EDGAR Filer Manual is approved by the Director of the Federal Register 
as of July 1, 2019.

FOR FURTHER INFORMATION CONTACT: For questions concerning Form ID, 
contact EDGAR Filer Support at (202) 551-8900. In the Division of 
Economic and Risk Analysis, for questions concerning Inline XBRL, 
inclusion of HTML in EDGAR submissions, or retired taxonomies, contact 
Mike Willis at (202) 551-6627. In the Office of Municipal Securities, 
for questions regarding Forms MA, MA-A and MA/A, contact Ahmed A. 
Abonamah at (202) 551-3887. In the Division of Trading and Markets, for 
questions concerning Form ATS-N, contact Michael R. Broderick at (202) 
551-5058. In the Division of Investment Management, for questions 
concerning the rescission of Form N-SAR, contact Heather Fernandez at 
(202) 551-6708.

SUPPLEMENTARY INFORMATION: We are adopting an updated EDGAR Filer 
Manual, Volumes I and 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 EDGAR Online 
Forms website.
---------------------------------------------------------------------------

    \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 12, 2018. See Release No. 33-10615 (March 12, 
2019) [84 FR 12073].
---------------------------------------------------------------------------

    The revisions to the Filer Manual reflect changes within EDGAR 
Filer Manual, Volume I: ``General Information,'' (Version 33) and EDGAR 
Filer Manual, Volume II: ``EDGAR Filing,'' (Version 51) (June 2019). 
The updated Filer Manual is incorporated by reference into the Code of 
Federal Regulations.
    The Filer Manual contains all the technical specifications for 
filers to submit filings using the EDGAR system. Filers must comply 
with the applicable provisions of the Filer Manual in order to assure 
the timely acceptance and processing of filings made in electronic 
format.\2\ Filers should consult the Filer Manual in conjunction with 
our rules governing mandated electronic filings when preparing 
documents for electronic submission.
---------------------------------------------------------------------------

    \2\ See Rule 301 of Regulation S-T (17 CFR 232.301).
---------------------------------------------------------------------------

    The EDGAR System was updated in Release 19.2 and corresponding 
amendments to the Filer Manual are being made to reflect the changes 
described below.
    EDGAR Release 19.2 introduced changes to the EDGAR Filer

[[Page 31193]]

Management Interface that provide a more modernized interface for 
completing an application for EDGAR access using the Form ID. Volume I 
of the Filer Manual is being revised to provide filers with 
instructions to use the more modernized interface to complete and 
submit Form ID. See Chapter 3 (Becoming an EDGAR Filer) of the EDGAR 
Filer Manual, Volume I: ``General Information.''
    In Release 33-10618,\3\ the Commission modernized and simplified 
certain requirements of Regulation S-K and related rules and forms, and 
made parallel amendments to several rules and forms applicable to 
investment companies and investment advisers. As part of those 
amendments, filers are required to tag in Inline XBRL information on 
the cover pages of annual reports on Forms 10-K, 20-F and 40-F, 
quarterly reports on Form 10-Q, and current reports on Form 8-K. EDGAR 
has been updated to provide filers with the ability to include cover 
page tags within any Inline XBRL document set for submission form types 
10-K, 10-K/A, 10-KT, 10-KT/A, 10-Q, 10-Q/A, 10-QT, 10-QT/A, 8-K, 8-K/A, 
8-K12B, 8-K12B/A, 8-K12G3, 8-K12G3/A, 8-K15D5, 8-K15D5/A, 20-F, 20-F/A, 
20FR12B, 20FR12B/A, 20FR12G, 20FR12G/A, 40-F, 40-F/A, 40FR12B, 40FR12B/
A, 40FR12G, and 40FR12G/A. EDGAR validation has been enhanced to help 
filers identify any required tags that are missing or incomplete. 
Please refer to Chapter 5 (Constructing Attached Documents and Document 
Types), Chapter 6 (Interactive Data), and Appendix E (Automated 
Conformance Rules for EDGAR Data Fields) of the EDGAR Filer Manual, 
Volume II: ``EDGAR Filing.''
---------------------------------------------------------------------------

    \3\ See FAST Act Modernization and Simplification of Regulation 
S-K, Release 33-10618 (March 20, 2019) [84 FR 12674].
---------------------------------------------------------------------------

    In addition, EDGAR has been updated to permit HTML documents that 
are included in online submissions to include references to modules and 
segments constructed in either ASCII or HTML format. See Chapter 5 
(Constructing Attached Documents and Document Types), Chapter 6 
(Interactive Data), and Appendix A (Messages Reported by EDGAR) of the 
EDGAR Filer Manual, Volume II: ``EDGAR Filing.''
    EDGAR Release 19.2 made changes to how Schedule C of submission 
form type MA/A and MA-A presents a ``Summary of Schedule C Changes'' 
button to display only newly added, edited, or deleted entries. 
Explanations of the changes are being added to Chapter 8 (Preparing and 
Transmitting Online Submissions) of the EDGAR Filer Manual, Volume II: 
``EDGAR Filing.''
    Submission form types ATS-N, ATS-N/MA, ATS-N/UA, ATS-N/CA, ATS-N/
OFA, ATS-N-C, and ATS-N-W were updated with revised error messages to 
indicate that invalid characters are not allowed in free-text fields. 
Filers should refer to Chapter 5 (Constructing Attached Documents and 
Document Types) of the EDGAR Filer Manual, Volume II: ``EDGAR Filing'' 
for more details on EDGAR acceptable characters. See Chapter 8 
(Preparing and Transmitting Online Submissions) of the EDGAR Filer 
Manual, Volume II: ``EDGAR Filing.''
    In EDGAR Release 19.2, the EDGAR system was updated to support the 
2019 IFRS Taxonomy. Also, EDGAR no longer supports the superseded 2017 
US-GAAP, 2017EXCH and 2016 CURRENCY Taxonomies.\4\
---------------------------------------------------------------------------

    \4\ Please see https://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete list of supported standard 
taxonomies.
---------------------------------------------------------------------------

    In Release 33-10231,\5\ the Commission rescinded Form N-SAR as of 
June 1, 2018.\6\ Following a full year from the rescission of Form N-
SAR, this Release removes Volume III and amends Section 301 of 
Regulation S-T by removing the fourth sentence ``Additional provisions 
applicable to Form N-SAR filers are set forth in the EDGAR Filer 
Manual, Volume III: ``N-SAR Supplement,'' Version 6 (January 2017).'' 
In addition, the EDGAR Filer Manual is being updated to inform filers 
that EDGAR will no longer accept submissions of Form N-SAR and related 
subtypes.
---------------------------------------------------------------------------

    \5\ See Investment Company Reporting Modernization, Release No. 
33-10231 (Oct. 13, 2016) [81 FR 81870].
    \6\ As an accommodation for certain filers, EDGAR continued 
acceptance of Form N-SAR and related subtypes through June 30, 2019. 
See Adoption of EDGAR Filer Manual, Release No. 33-10518 (July 10, 
2018) [83 FR 33119].
---------------------------------------------------------------------------

    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 the current revisions. This 
incorporation by reference was approved by the Director of the Federal 
Register in accordance with 5 U.S.C. 552(a) and 1 CFR part 51.
    The updated EDGAR Filer Manual is available for website viewing and 
printing; the address for the Filer Manual is https://www.sec.gov/info/edgar/edmanuals.htm. You may also obtain paper copies of the EDGAR 
Filer Manual from the following address: Public Reference Room, U.S. 
Securities and Exchange Commission, 100 F Street NE, Washington, DC 
20549, on official business days between the hours of 10 a.m. and 3 
p.m.
    Because the Filer Manual and the corresponding rule and form 
amendments relate solely to agency procedures or practice, publication 
for notice and comment is not required under the Administrative 
Procedure Act (``APA'').\7\ It follows that the requirements of the 
Regulatory Flexibility Act \8\ do not apply.
---------------------------------------------------------------------------

    \7\ 5 U.S.C. 553(b)(A).
    \8\ 5 U.S.C. 601-612.
---------------------------------------------------------------------------

    The effective date for the updated Filer Manuals and the related 
rule and form amendments is July 1, 2019. In accordance with the 
APA,\9\ we find that there is good cause to establish an effective date 
less than 30 days after publication of these rules. The Commission 
believes that establishing an effective date less than 30 days after 
publication of these rules is necessary to coordinate the effectiveness 
of the updated Filer Manuals with these system upgrades.
---------------------------------------------------------------------------

    \9\ 5 U.S.C. 553(d)(3).
---------------------------------------------------------------------------

Statutory Basis

    We are adopting the amendments to Regulation S-T under the 
authority in Sections 6, 7, 8, 10, and 19(a) of the Securities Act of 
1933,\10\ Sections 3, 12, 13, 14, 15, 15B, 23, and 35A of the 
Securities Exchange Act of 1934,\11\ Section 319 of the Trust Indenture 
Act of 1939,\12\ and Sections 8, 30, 31, and 38 of the Investment 
Company Act of 1940.\13\
---------------------------------------------------------------------------

    \10\ 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a).
    \11\ 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78o-4, 78w, and 78ll.
    \12\ 15 U.S.C. 77sss.
    \13\ 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 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. 77c, 77f, 77g, 77h, 77j, 77s(a), 77z-3, 
77sss(a), 78c(b), 78l, 78m, 78n, 78o(d), 78w(a), 78ll, 80a-6(c), 
80a-8, 80a-29, 80a-30, 80a-37, 7201 et seq.; and 18 U.S.C. 1350, 
unless otherwise noted.
* * * * *

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

[[Page 31194]]

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 forth 
the technical formatting requirements for electronic submissions. The 
requirements for becoming an EDGAR Filer and updating company data are 
set forth in the updated EDGAR Filer Manual, Volume I: ``General 
Information,'' Version 33 (June 2019). The requirements for filing on 
EDGAR are set forth in the updated EDGAR Filer Manual, Volume II: 
``EDGAR Filing,'' Version 51 (June 2019). All of these provisions have 
been incorporated by reference into the Code of Federal Regulations, 
which action was approved by the Director of the Federal Register in 
accordance with 5 U.S.C. 552(a) and 1 CFR part 51. You must comply with 
these requirements in order for documents to be timely received and 
accepted. The EDGAR Filer Manual is available for website viewing and 
printing; the address for the Filer Manual is https://www.sec.gov/info/edgar/edmanuals.htm. You can obtain paper copies of the EDGAR Filer 
Manual at the following address: Public Reference Room, U.S. Securities 
and Exchange Commission, 100 F Street NE, Washington, DC 20549, on 
official business days between the hours of 10:00 a.m. and 3:00 p.m. 
You can also inspect the document at the National Archives and Records 
Administration (NARA). For information on the availability of this 
material at NARA, call 202-741-6030, or go to: https://www.archives.gov/federal-register/cfr/ibr-locations.html.

    By the Commission.
    Dated: June 7, 2019
Jill M. Peterson,
Assistant Secretary.
[FR Doc. 2019-13922 Filed 6-28-19; 8:45 am]
 BILLING CODE 8011-01-P
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.