Adoption of Updated EDGAR Filer Manual, 28606-28608 [2024-08091]

Download as PDF 28606 Federal Register / Vol. 89, No. 77 / Friday, April 19, 2024 / Rules and Regulations containing not more than 80 mg of the drug in proposed 1700.14(a)(10)(xxiv).12 The exemption is intended to cover baloxavir marboxil tablets in a dosage of 80 mg or less. The text of the final rule is unchanged from the proposed rule. The final rule makes no other changes to part 1700. potential for affecting the human environment.’’ 16 CFR 1021.5(c)(3). Rules exempting products from poison prevention packaging rules fall within the categorical exclusion, so no environmental assessment or environmental impact statement is required. § 1700.14 Substances requiring special packaging. E. Regulatory Flexibility Act Under the Regulatory Flexibility Act (RFA; 5 U.S.C. 601 et seq.), an agency that engages in rulemaking generally must prepare initial and final regulatory flexibility analyses describing the impact of the rule on small businesses and other small entities. Section 605(b) of the Act provides that an agency is not required to prepare an RFA if the head of an agency certifies that the rule will not have a significant economic impact on a substantial number of small entities. As noted in the preamble to the proposed rule (86 FR 51640 at 51642), the Commission’s Directorate for Economic Analysis prepared a preliminary assessment of the impact of the proposed rule. Based on this assessment, the Commission preliminarily concluded that the proposed rule would not have a significant impact on a substantial number of small businesses or other small entities. We received no comments on this assessment or any additional information. Therefore, we certify that the rule will not have a significant economic impact on a substantial number of small entities. 5 U.S.C. 605(b). H. Preemption The PPPA provides that, generally, when a special packaging standard issued under the PPPA is in effect, ‘‘no State or political subdivision thereof shall have any authority either to establish or continue in effect, with respect to such household substance, any standard for special packaging (and any exemption therefrom and requirement related thereto) which is not identical to the [PPPA] standard.’’ 15 U.S.C. 1476(a). A state or local standard may be excepted from this preemptive effect if (1) the state or local standard provides a significantly higher degree of protection from the risk of injury or illness than the PPPA standard and (2) the state or political subdivision applies to the Commission for an exemption from the PPPA’s preemption clause and the Commission grants the exemption through a process specified at 16 CFR part 1061. 15 U.S.C. 1476(c)(1). In addition, the Federal government, or a State or local government, may establish and continue in effect a nonidentical special packaging requirement that provides a higher degree of protection than the PPPA requirement for a household substance for that government’s own use. 15 U.S.C. 1476(b). Thus, with the exceptions noted above, the final rule exempting baloxavir marboxil tablets in packages containing not more than 80 mg of the drug from special packaging requirements preempts nonidentical state or local special packaging standards for the substance. Alberta E. Mills, Secretary, U.S. Consumer Product Safety Commission. khammond on DSKJM1Z7X2PROD with RULES F. Effective Date The Administrative Procedure Act (APA) generally requires that a substantive rule must be published not less than 30 days before its effective date. 5 U.S.C. 553(d)(1). The NPR proposed an effective date of 30 days after publication of the final rule in the Federal Register. We received no comments on the proposed effective date. Therefore, the effective date for the final rule will be May 20, 2024. G. Environmental Considerations The Commission’s regulations provide a categorical exclusion from any requirement to prepare an environmental assessment or an environmental impact statement the Commission rules ‘‘have little or no 12 The Commission voted 4–1 to publish this final rule. The Record of Commission Action can be viewed here: https://www.cpsc.gov/s3fs-public/ RCA-Draft-Final-Rule-to-Exempt-BaloxavirMarboxil-XOFLUZA-from-Packaging-Requirementsin-PPPA.pdf?VersionId= TR31D0KETbniRXpLZHUqI_9R28VqffJo. VerDate Sep<11>2014 22:15 Apr 18, 2024 Jkt 262001 List of Subjects in 16 CFR Part 1700 Consumer protection, Drugs, Infants and children, Packaging and containers, Poison prevention, Toxic substances. For the reasons given above, the Commission amends 16 CFR part 1700 as follows: PART 1700—[AMENDED] 1. The authority citation for part 1700 continues to read as follows: ■ Authority: 15 U.S.C. 1471–76. Secs. 1700.1 and 1700.14 also issued under 15 U.S.C. 2079(a). 2. Section 1700.14 is amended by adding paragraph (a)(10)(xxiv) to read as follows: ■ PO 00000 Frm 00038 Fmt 4700 Sfmt 4700 (a) * * * (10) * * * (xxiv) Baloxavir marboxil tablets in packages containing not more than 80 mg of the drug. * * * * * [FR Doc. 2024–07651 Filed 4–18–24; 8:45 am] BILLING CODE 6355–01–P SECURITIES AND EXCHANGE COMMISSION 17 CFR Part 232 [Release Nos. 33–11277; 34–99752; 39– 2554; IC–35155] Adoption of Updated EDGAR Filer Manual Securities and Exchange Commission. ACTION: Final rule. AGENCY: The Securities and Exchange Commission (‘‘Commission’’) is adopting amendments to Volume II of the Electronic Data Gathering, Analysis, and Retrieval system Filer Manual (‘‘EDGAR Filer Manual’’ or ‘‘Filer Manual’’) and related rules and forms. EDGAR Release 24.1 will be deployed in the EDGAR system on March 18, 2024. DATES: Effective date: April 19, 2024. The incorporation by reference of the revised Filer Manual is approved by the Director of the Federal Register as of April 19, 2024. FOR FURTHER INFORMATION CONTACT: For questions regarding the amendments to Volume II of the Filer Manual, please contact Rosemary Filou, Deputy Director and Chief Counsel, Laurita Finch, Senior Special Counsel, or Lidian Pereira, Senior Special Counsel, in the EDGAR Business Office at (202) 551– 3900. For questions regarding the Inline eXtensible Business Reporting Language (‘‘Inline XBRL’’) mandate for filing financial statements and schedules required by Form 11–K, please contact the Office of Rulemaking in the Division of Corporation Finance at (202) 551– 3430. For technical questions concerning Inline XBRL, please contact the Office of Structured Disclosure in the Division of Economic and Risk Analysis at (202) 551–5494. For questions regarding the filing of submission form types 17AD–27 and 17AD–27/A in an Inline XBRL format that includes the data elements described in Rule 17Ad-27(b)(1) through SUMMARY: E:\FR\FM\19APR1.SGM 19APR1 Federal Register / Vol. 89, No. 77 / Friday, April 19, 2024 / Rules and Regulations (5), please contact Matthew Lee, Assistant Director, or Seoyeon Park, Counsel to the Director, in the Division of Trading and Markets; at (202) 551– 5710. For questions regarding the extension of Schedules 13D and 13G EDGAR filing hours, please contact Nicholas Panos, Senior Special Counsel, or Valian Afshar, Senior Special Counsel, in the Division of Corporation Finance at (202) 551–3440. For questions regarding the Share Repurchase Disclosure Modernization rule (vacated), please contact Robert Errett, Disclosure Management Office, in the Division of Corporation Finance at (202) 551–3225 or, for questions related to the SHR taxonomy, please contact Jim Yu in the Division of Economic and Risk Analysis, at (202) 551–6845. SUPPLEMENTARY INFORMATION: We are adopting an updated Filer Manual, Volume II: ‘‘EDGAR Filing,’’ Version 69 (March 2024) and amendments to 17 CFR 232.301 (‘‘Rule 301’’). The updated Filer Manual is incorporated by reference into the Code of Federal Regulations. I. Background The Filer Manual contains information needed for filers to make submissions on EDGAR. 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.1 Filers must consult the Filer Manual in conjunction with our rules governing mandated electronic filings when preparing documents for electronic submission. II. EDGAR System Changes and Associated Modifications to Volume II of the Filer Manual EDGAR is being updated in EDGAR Release 24.1, and corresponding amendments to Volume II of the Filer Manual are being made to reflect these changes, as described below.2 khammond on DSKJM1Z7X2PROD with RULES Inline XBRL Mandate for Financial Statements and Schedules Required by Form 11–K On June 2, 2022, the Commission adopted amendments to its rules governing the electronic filing and submission of documents to require the use of Inline eXtensible Business Reporting Language (‘‘Inline XBRL’’) for the filing of the financial statements and accompanying schedules to the financial statements required by Form 1 See Rule 301 of Regulation S–T. Release 24.1 was deployed on [Mar. 18, 2 EDGAR 2024]. VerDate Sep<11>2014 22:15 Apr 18, 2024 Jkt 262001 11–K.3 EDGAR will be updated to allow filers to file submission form types 11– K, 11–KT, 11–K/A, and 11–KT/A in Inline XBRL format. Shortening the Securities Transaction Settlement Cycle In furtherance of the Commission’s rule requiring clearing agencies that provide a central matching service to establish, implement, maintain, and enforce policies and procedures reasonably designed to facilitate straight-matching processing, filers will be able to file submission form types 17AD–27 and 17AD–27/A in an Inline XBRL format that includes the data elements described in Rule 17Ad– 27(b)(1) through (5).4 These form types will allow the filer to request confidential treatment on sections of the document that the filer does not want to be publicly disseminated. Extending Schedules 13D and 13G EDGAR Filing Hours Consistent with the Commission’s amendments to rules that govern beneficial ownership reporting,5 on February 5, 2024, EDGAR underwent software changes to extend the filing ‘‘cut-off’’ times for Schedule 13D, Schedule 13G, and corresponding amendments from 5:30 p.m. Eastern time to 10 p.m. eastern time. In accordance with this software change, the EDGAR Filer Manual will be revised to include references to SC 13D, SC 13G, SC 13D/A, SC 13G/A, SCHEDULE 13D, SCHEDULE 13D/A, SCHEDULE 13G, and SCHEDULE 13G/A as submission types that will have a ‘‘Filing Date’’ identical to the EDGAR ‘‘Received Date’’ even if received after 5:30 p.m. eastern time, and will be disseminated until 10 p.m. eastern time. Share Repurchase Disclosure Modernization References to submission types F–SR and F–SR/A, Exhibit 26 of Form 10–K and 10–Q, and the SHR taxonomy were removed from the EDGAR Filer Manual as a result of the United States Court of Appeals for the Fifth Circuit ruling 6 vacating the Share Repurchase 3 Updating EDGAR Filing Requirements and Form 144 Filings, Release No. 33–11070 (June 2, 2022) [87 FR 35393 (June 10, 2022)]. 4 Shortening the Securities Transaction Settlement Cycle, Release No. 34–96930 (Feb.15, 2023) [88 FR 13872 (Mar. 6, 2023)]. 5 Modernization of Beneficial Ownership Reporting, Release No. 33–11253 (Oct. 10, 2023) [88 FR 76896 (Nov. 7, 2023)]. 6 Chamber of Commerce of the USA v. SEC, 88 F.4th 115 (5th Cir., Dec. 19, 2023). PO 00000 Frm 00039 Fmt 4700 Sfmt 4700 28607 Disclosure Modernization rule.7 Further, the SHR taxonomy has been removed from EDGAR. General functional enhancements to EDGAR Release 24.1 are set forth below. Revision of Filer Manual Volume II, Chapter 6, and Relocation of Technical Content Chapter 6 of the Filer Manual, Interactive Data, will be revised to remove technical and instructional details of XBRL formatting and validation. The information to be removed from Chapter 6 consists of technical specifications and guidance that filers will be able to consult in a new EDGAR XBRL Guide on SEC.gov. The revised Chapter 6 will present XBRL content in a concise fashion and will continue to complement Chapter 3, Index to Forms, by identifying different XBRL formatted documents associated with relevant EDGAR form and submission types. The revised Chapter 6 will also make clear that Interactive Data submissions in EDGAR use the Extensible Business Reporting Language (‘‘XBRL’’) information model and explain the use of taxonomies and instances which comprise this model. Taxonomy Update The EDGAR system will be updated to accept the 2024 versions of the following taxonomies: Æ US–GAAP, SRT (published by FASB) Æ CEF, COUNTRY, CURRENCY, DEI, ECD, EXCH, FFD, FND, NAICS, OEF, RXP, SIC, SNJ, SRO, STPR, VIP (published by SEC) 8 EDGAR will also accept validations based on FASB’s 2024 XBRL US Data Quality Committee Rules Taxonomy (DQCRT). • Updates to Table 7–1 of the Filer Manual The EDGAR Filer Manual reference to 8–K and 1–U Items will be updated in Table 7–1: Information Fields Available on Main Page. On January 29, 2024, EDGAR Release 24.0.1 introduced the following changes, in addition to those noted in the December 2023 Filer Manual update: • The check box labeled ‘‘Attach Inline XBRL Fee Tagging Exhibit’’ on the EDGARLink Online ‘‘Documents’’ tab was renamed to ‘‘Attach Inline XBRL Filing Fee Exhibit’’ for the 72 fee bearing submission types impacted. 7 Share Repurchase Disclosure Modernization, Release No. 34–97424 (May 3, 2023) [88 FR 36002 (June 1, 2023)]. 8 See https://www.sec.gov/edgar/information-forfilers/standard-taxonomies. E:\FR\FM\19APR1.SGM 19APR1 28608 Federal Register / Vol. 89, No. 77 / Friday, April 19, 2024 / Rules and Regulations • Submission type SC 13E1 has been updated to remove the ‘‘Is Fee Table/ Exhibit included?’’ check box from the ‘‘Main’’ tab of the EDGARLink Online interface. As a result, filers are now required to attach an EX–FILING FEES exhibit attachment on a SC 13E1 filing. III. Amendments to Rule 301 of Regulation S–T Along with the adoption of the updated 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 at https://www.sec.gov/edgar/ filerinformation/current-edgar-filermanual. IV. Administrative Law Matters Because the Filer Manual and rule amendments relate solely to agency procedures or practice and do not substantially alter the rights and obligations of non-agency parties, publication for notice and comment is not required under the Administrative Procedure Act (‘‘APA’’).9 It follows that the amendments do not require analysis under requirements of the Regulatory Flexibility Act 10 or a report to Congress under the Small Business Regulatory Enforcement Fairness Act of 1996.11 The effective date for the updated Filer Manual and related rule amendments is April 19, 2024. In accordance with the APA,12 we find that there is good cause to establish an effective date less than 30 days after publication of these rules. The Commission believes that establishing an effective date less than 30 days after publication of these rules is necessary to coordinate the effectiveness of the updated Filer Manual with the related system upgrades. khammond on DSKJM1Z7X2PROD with RULES V. 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 1933,13 Sections 3, 12, 13, 14, 15, 15B, 23, and 35A of the Securities Exchange Act of 1934,14 Section 319 of the Trust Indenture Act of 1939,15 and Sections 8, 30, 31, and 38 95 U.S.C. 553(b)(A). U.S.C. 601 through 612. 11 5 U.S.C. 804(3)(c). 12 5 U.S.C. 553(d)(3). 13 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a). 14 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78o–4, 78w, and 78ll. 15 15 U.S.C. 77sss. 10 5 VerDate Sep<11>2014 22:15 Apr 18, 2024 Jkt 262001 of the Investment Company Act of 1940.16 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 general authority citation for part 232 continues to read as follows: Manual at NARA, visit www.archives.gov/federal-register/cfr/ ibr-locations.html or email fr.inspection@nara.gov. The EDGAR Filer Manual may also be obtained from https://www.sec.gov/edgar/ filerinformation/current-edgar-filermanual. By the Commission. Dated: March 18, 2024. Vanessa A. Countryman, Secretary. [FR Doc. 2024–08091 Filed 4–18–24; 8:45 am] BILLING CODE 8011–01–P ■ SOCIAL SECURITY ADMINISTRATION 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, 80b–4, 80b–6a, 80b–10, 80b– 11, 7201 et seq.; and 18 U.S.C. 1350, unless otherwise noted. 20 CFR Part 416 * * * * * ■ 2. Section 232.301 is revised to read as follows: § 232.301 EDGAR Filer Manual. Filers must prepare electronic filings in the manner prescribed by the EDGAR Filer Manual, promulgated by the Commission, which sets forth the technical formatting requirements for electronic submissions. The requirements for becoming an EDGAR Filer and updating company data are set forth in the EDGAR Filer Manual, Volume I: ‘‘General Information,’’ Version 41 (December 2022). The requirements for filing on EDGAR are set forth in the updated EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing,’’ Version 69 (March 2024). 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 inspection at the Commission and at the National Archives and Records Administration (NARA). The EDGAR Filer Manual is available for website viewing and printing in the Commission’s Public Reference Room, 100 F Street NE, Washington, DC 20549, on official business days between the hours of 10 a.m. and 3 p.m. Operating conditions may limit access to the Commission’s Public Reference Room. For information on the availability of the EDGAR Filer 16 15 PO 00000 U.S.C. 80a–8, 80a–29, 80a–30, and 80a–37. Frm 00040 Fmt 4700 Sfmt 4700 [Docket No. SSA–2023–0015] RIN 0960–AI81 Expand the Definition of a Public Assistance Household Social Security Administration. Final rule. AGENCY: ACTION: We are finalizing our proposed rule to expand the definition of a public assistance (PA) household for purposes of our programs, particularly the Supplemental Security Income (SSI) program, to include the Supplemental Nutrition Assistance Program (SNAP) as an additional means-tested public incomemaintenance (PIM) program. We are also revising the definition of a PA household from a household in which every member receives some kind of PIM payment to a household that has both an SSI applicant or recipient, and at least one other household member who receives one or more of the listed PIM payments (the any other definition). If determined to be living in a PA household, inside in-kind support and maintenance (ISM) would no longer need to be developed. The final rule will decrease the number of SSI applicants and recipients charged with ISM from others within their household. In addition, we expect this rule to decrease the amount of income we would deem to SSI applicants and recipients because we will no longer deem as income from ineligible spouses and parents who live in the same household: the value of the SNAP benefits that they receive; any income that was counted or excluded in figuring the amount of that payment; or any income that was used to determine the amount of SNAP benefits to someone else. These policy changes reduce administrative burden for low-income households and SSA. SUMMARY: E:\FR\FM\19APR1.SGM 19APR1

Agencies

[Federal Register Volume 89, Number 77 (Friday, April 19, 2024)]
[Rules and Regulations]
[Pages 28606-28608]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-08091]


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SECURITIES AND EXCHANGE COMMISSION

17 CFR Part 232

[Release Nos. 33-11277; 34-99752; 39-2554; IC-35155]


Adoption of Updated EDGAR Filer Manual

AGENCY: Securities and Exchange Commission.

ACTION: Final rule.

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SUMMARY: The Securities and Exchange Commission (``Commission'') is 
adopting amendments to Volume II of the Electronic Data Gathering, 
Analysis, and Retrieval system Filer Manual (``EDGAR Filer Manual'' or 
``Filer Manual'') and related rules and forms. EDGAR Release 24.1 will 
be deployed in the EDGAR system on March 18, 2024.

DATES: Effective date: April 19, 2024. The incorporation by reference 
of the revised Filer Manual is approved by the Director of the Federal 
Register as of April 19, 2024.

FOR FURTHER INFORMATION CONTACT: For questions regarding the amendments 
to Volume II of the Filer Manual, please contact Rosemary Filou, Deputy 
Director and Chief Counsel, Laurita Finch, Senior Special Counsel, or 
Lidian Pereira, Senior Special Counsel, in the EDGAR Business Office at 
(202) 551-3900. For questions regarding the Inline eXtensible Business 
Reporting Language (``Inline XBRL'') mandate for filing financial 
statements and schedules required by Form 11-K, please contact the 
Office of Rulemaking in the Division of Corporation Finance at (202) 
551-3430. For technical questions concerning Inline XBRL, please 
contact the Office of Structured Disclosure in the Division of Economic 
and Risk Analysis at (202) 551-5494. For questions regarding the filing 
of submission form types 17AD-27 and 17AD-27/A in an Inline XBRL format 
that includes the data elements described in Rule 17Ad-27(b)(1) through

[[Page 28607]]

(5), please contact Matthew Lee, Assistant Director, or Seoyeon Park, 
Counsel to the Director, in the Division of Trading and Markets; at 
(202) 551-5710. For questions regarding the extension of Schedules 13D 
and 13G EDGAR filing hours, please contact Nicholas Panos, Senior 
Special Counsel, or Valian Afshar, Senior Special Counsel, in the 
Division of Corporation Finance at (202) 551-3440. For questions 
regarding the Share Repurchase Disclosure Modernization rule (vacated), 
please contact Robert Errett, Disclosure Management Office, in the 
Division of Corporation Finance at (202) 551-3225 or, for questions 
related to the SHR taxonomy, please contact Jim Yu in the Division of 
Economic and Risk Analysis, at (202) 551-6845.

SUPPLEMENTARY INFORMATION: We are adopting an updated Filer Manual, 
Volume II: ``EDGAR Filing,'' Version 69 (March 2024) and amendments to 
17 CFR 232.301 (``Rule 301''). The updated Filer Manual is incorporated 
by reference into the Code of Federal Regulations.

I. Background

    The Filer Manual contains information needed for filers to make 
submissions on EDGAR. 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.\1\ Filers must consult 
the Filer Manual in conjunction with our rules governing mandated 
electronic filings when preparing documents for electronic submission.
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    \1\ See Rule 301 of Regulation S-T.
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II. EDGAR System Changes and Associated Modifications to Volume II of 
the Filer Manual

    EDGAR is being updated in EDGAR Release 24.1, and corresponding 
amendments to Volume II of the Filer Manual are being made to reflect 
these changes, as described below.\2\
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    \2\ EDGAR Release 24.1 was deployed on [Mar. 18, 2024].
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Inline XBRL Mandate for Financial Statements and Schedules Required by 
Form 11-K

    On June 2, 2022, the Commission adopted amendments to its rules 
governing the electronic filing and submission of documents to require 
the use of Inline eXtensible Business Reporting Language (``Inline 
XBRL'') for the filing of the financial statements and accompanying 
schedules to the financial statements required by Form 11-K.\3\ EDGAR 
will be updated to allow filers to file submission form types 11-K, 11-
KT, 11-K/A, and 11-KT/A in Inline XBRL format.
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    \3\ Updating EDGAR Filing Requirements and Form 144 Filings, 
Release No. 33-11070 (June 2, 2022) [87 FR 35393 (June 10, 2022)].
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Shortening the Securities Transaction Settlement Cycle

    In furtherance of the Commission's rule requiring clearing agencies 
that provide a central matching service to establish, implement, 
maintain, and enforce policies and procedures reasonably designed to 
facilitate straight-matching processing, filers will be able to file 
submission form types 17AD-27 and 17AD-27/A in an Inline XBRL format 
that includes the data elements described in Rule 17Ad-27(b)(1) through 
(5).\4\ These form types will allow the filer to request confidential 
treatment on sections of the document that the filer does not want to 
be publicly disseminated.
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    \4\ Shortening the Securities Transaction Settlement Cycle, 
Release No. 34-96930 (Feb.15, 2023) [88 FR 13872 (Mar. 6, 2023)].
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Extending Schedules 13D and 13G EDGAR Filing Hours

    Consistent with the Commission's amendments to rules that govern 
beneficial ownership reporting,\5\ on February 5, 2024, EDGAR underwent 
software changes to extend the filing ``cut-off'' times for Schedule 
13D, Schedule 13G, and corresponding amendments from 5:30 p.m. Eastern 
time to 10 p.m. eastern time. In accordance with this software change, 
the EDGAR Filer Manual will be revised to include references to SC 13D, 
SC 13G, SC 13D/A, SC 13G/A, SCHEDULE 13D, SCHEDULE 13D/A, SCHEDULE 13G, 
and SCHEDULE 13G/A as submission types that will have a ``Filing Date'' 
identical to the EDGAR ``Received Date'' even if received after 5:30 
p.m. eastern time, and will be disseminated until 10 p.m. eastern time.
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    \5\ Modernization of Beneficial Ownership Reporting, Release No. 
33-11253 (Oct. 10, 2023) [88 FR 76896 (Nov. 7, 2023)].
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Share Repurchase Disclosure Modernization

    References to submission types F-SR and F-SR/A, Exhibit 26 of Form 
10-K and 10-Q, and the SHR taxonomy were removed from the EDGAR Filer 
Manual as a result of the United States Court of Appeals for the Fifth 
Circuit ruling \6\ vacating the Share Repurchase Disclosure 
Modernization rule.\7\ Further, the SHR taxonomy has been removed from 
EDGAR.
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    \6\ Chamber of Commerce of the USA v. SEC, 88 F.4th 115 (5th 
Cir., Dec. 19, 2023).
    \7\ Share Repurchase Disclosure Modernization, Release No. 34-
97424 (May 3, 2023) [88 FR 36002 (June 1, 2023)].
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    General functional enhancements to EDGAR Release 24.1 are set forth 
below.

Revision of Filer Manual Volume II, Chapter 6, and Relocation of 
Technical Content

    Chapter 6 of the Filer Manual, Interactive Data, will be revised to 
remove technical and instructional details of XBRL formatting and 
validation. The information to be removed from Chapter 6 consists of 
technical specifications and guidance that filers will be able to 
consult in a new EDGAR XBRL Guide on SEC.gov. The revised Chapter 6 
will present XBRL content in a concise fashion and will continue to 
complement Chapter 3, Index to Forms, by identifying different XBRL 
formatted documents associated with relevant EDGAR form and submission 
types. The revised Chapter 6 will also make clear that Interactive Data 
submissions in EDGAR use the Extensible Business Reporting Language 
(``XBRL'') information model and explain the use of taxonomies and 
instances which comprise this model.

Taxonomy Update

    The EDGAR system will be updated to accept the 2024 versions of the 
following taxonomies:

[cir] US-GAAP, SRT (published by FASB)
[cir] CEF, COUNTRY, CURRENCY, DEI, ECD, EXCH, FFD, FND, NAICS, OEF, 
RXP, SIC, SNJ, SRO, STPR, VIP (published by SEC) \8\
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    \8\ See https://www.sec.gov/edgar/information-for-filers/standard-taxonomies.

    EDGAR will also accept validations based on FASB's 2024 XBRL US 
Data Quality Committee Rules Taxonomy (DQCRT).

 Updates to Table 7-1 of the Filer Manual

    The EDGAR Filer Manual reference to 8-K and 1-U Items will be 
updated in Table 7-1: Information Fields Available on Main Page.
    On January 29, 2024, EDGAR Release 24.0.1 introduced the following 
changes, in addition to those noted in the December 2023 Filer Manual 
update:
     The check box labeled ``Attach Inline XBRL Fee Tagging 
Exhibit'' on the EDGARLink Online ``Documents'' tab was renamed to 
``Attach Inline XBRL Filing Fee Exhibit'' for the 72 fee bearing 
submission types impacted.

[[Page 28608]]

     Submission type SC 13E1 has been updated to remove the 
``Is Fee Table/Exhibit included?'' check box from the ``Main'' tab of 
the EDGARLink Online interface. As a result, filers are now required to 
attach an EX-FILING FEES exhibit attachment on a SC 13E1 filing.

III. Amendments to Rule 301 of Regulation S-T

    Along with the adoption of the updated 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 at https://www.sec.gov/edgar/filerinformation/current-edgar-filer-manual.

IV. Administrative Law Matters

    Because the Filer Manual and rule amendments relate solely to 
agency procedures or practice and do not substantially alter the rights 
and obligations of non-agency parties, publication for notice and 
comment is not required under the Administrative Procedure Act 
(``APA'').\9\ It follows that the amendments do not require analysis 
under requirements of the Regulatory Flexibility Act \10\ or a report 
to Congress under the Small Business Regulatory Enforcement Fairness 
Act of 1996.\11\
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    \9\ 5 U.S.C. 553(b)(A).
    \10\ 5 U.S.C. 601 through 612.
    \11\ 5 U.S.C. 804(3)(c).
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    The effective date for the updated Filer Manual and related rule 
amendments is April 19, 2024. In accordance with the APA,\12\ we find 
that there is good cause to establish an effective date less than 30 
days after publication of these rules. The Commission believes that 
establishing an effective date less than 30 days after publication of 
these rules is necessary to coordinate the effectiveness of the updated 
Filer Manual with the related system upgrades.
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    \12\ 5 U.S.C. 553(d)(3).
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V. 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,\13\ Sections 3, 12, 13, 14, 15, 15B, 23, and 35A of the 
Securities Exchange Act of 1934,\14\ Section 319 of the Trust Indenture 
Act of 1939,\15\ and Sections 8, 30, 31, and 38 of the Investment 
Company Act of 1940.\16\
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    \13\ 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a).
    \14\ 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78o-4, 78w, and 78ll.
    \15\ 15 U.S.C. 77sss.
    \16\ 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 general authority citation for part 232 continues to read 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, 80b-4, 80b-6a, 80b-10, 80b-11, 7201 
et seq.; and 18 U.S.C. 1350, unless otherwise noted.
* * * * *

0
2. 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 forth 
the technical formatting requirements for electronic submissions. The 
requirements for becoming an EDGAR Filer and updating company data are 
set forth in the EDGAR Filer Manual, Volume I: ``General Information,'' 
Version 41 (December 2022). The requirements for filing on EDGAR are 
set forth in the updated EDGAR Filer Manual, Volume II: ``EDGAR 
Filing,'' Version 69 (March 2024). 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 inspection at the 
Commission and at the National Archives and Records Administration 
(NARA). The EDGAR Filer Manual is available for website viewing and 
printing in the Commission's Public Reference Room, 100 F Street NE, 
Washington, DC 20549, on official business days between the hours of 10 
a.m. and 3 p.m. Operating conditions may limit access to the 
Commission's Public Reference Room. For information on the availability 
of the EDGAR Filer Manual at NARA, visit www.archives.gov/federal-register/cfr/ibr-locations.html or email [email protected]. The 
EDGAR Filer Manual may also be obtained from https://www.sec.gov/edgar/filerinformation/current-edgar-filer-manual.

    By the Commission.

    Dated: March 18, 2024.
Vanessa A. Countryman,
Secretary.
[FR Doc. 2024-08091 Filed 4-18-24; 8:45 am]
BILLING CODE 8011-01-P
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