# Filer Manual – Volume II > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/agency%3Asec%3A037cd044c3b6e570 ## Record - **Collection:** Agency decision - **Document type:** Agency decision ## Text Filer Manual – Volume II EDGAR Filing VERSION 54 September 2020 Notice Use this EDGAR® Filer Manual when making electronic filings with the SEC. See Rule 301 of Regulation S-T. The EDGAR Filer Manual consists of two volumes. EDGAR Filer Manual (Volume I) General Information introduces the requirements for becoming an EDGAR Filer and maintaining EDGAR company information. EDGAR Filer Manual (Volume II) EDGAR Filing illustrates the process to submit an online filing. For up-to-date information regarding filing-related topics, consult the following EDGAR websites:  Information for EDGAR Filers (https://www.sec.gov/info/edgar.shtml)  EDGAR Gateway to submit filings (https://www.portal.edgarfiling.sec.gov)  EDGAR Company Database (https://www.edgarcompany.sec.gov) EDGAR® and EDGARLink® are registered trademarks of the Securities and Exchange Commission. All other product brand names mentioned in this Filer Manual are trademarks or registered trademarks of their respective holders. To protect the privacy of our filing community, please do not include social security numbers in filings submitted to the Commission. September 2020 EDGAR Filer Manual (Volume II) Updates On September 21, 2020, the following changes will be made to the EDGAR Filer Manual as part of EDGAR Release 20.3:  EDGAR will be updated to add the following new submission form types, as contemplated by Commission Release 33-10765, adopted March 11, 2020: o 497VPI: Initial summary prospectus for variable contracts filed pursuant to Securities Act Rule 497(k) o 497VPU: Updating summary prospectus for variable contracts filed pursuant to Securities Act Rule 497(k) o N-VP: Notice Document for Certain Variable Contracts o N-VP/A: Amendment to Notice Document for Certain Variable Contracts o N-VPFS: Financial Statements for Certain Variable Contracts o N-VPFS/A: Amendment to Financial Statements for Certain Variable Contracts The new submission form types will be accessible by selecting the “EDGARLink Online Form Submission” link on the EDGAR Filing Website. Additionally, filers may construct XML submissions for these submission form types by following the “EDGARLink Online XML Technical Specification” document available on https://www.sec.gov/edgar/filer-information/current-edgar-technical-specifications. See Chapter 3 (Index to Forms) and Appendix C (EDGAR Submission Types) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”  As part of Commission Release 33-10765, new exhibits for Forms N-3, N-4, and N-6 will be made available on EDGARLink Online. Filers will have the option to attach these new exhibits in official HTML or ASCII format (and unofficially in PDF format) on Forms N3, N-4, and N-6. See Appendix E (Automated Conformance Rules for EDGAR Data Fields) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”  After September 21, 2020, EDGAR will no longer accept the following form types due to the Commission’s rescission of the following form types: N-1, N-1/A, N-27E-1, N-27E1/A, N-27F-1, and N-27F-1/A.  Submission form types N-CEN and N-CEN/A will be updated to include the following changes: o Add new sub-item “k. Rule 6c-11 (17 CFR 270.6c-11)” to Item C.7 o Update the static “Instruction” in Item E.2 For more information, see the “EDGAR Form N-CEN XML Technical Specification” document available on https://www.sec.gov/edgar/filer-information/current-edgartechnical-specifications. September 2020 i EDGAR Filer Manual (Volume II)  EDGAR will be updated to allow filers to “mark changed material” by redlining changed content in inline XBRL submissions for the following submission form types: 10-K, 10-K/A, 10-KT, 10-KT/A, 10-Q, 10-Q/A, 10-QT, 10-QT/A, 10-12B, 10-12B/A, 10-12G, 10-12G/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, 40F/A, 40FR12B, 40FR12B/A, 40FR12G, 40FR12G/A, 6-K, 6-K/A, SP 15D2, SP 15D2/A, POS AM, POS EX, POSASR, S-1, S-1/A, S-1MEF, S-3, S-3/A, S-3ASR, S-3D, S3DPOS, S-3MEF, S-4, S-4/A, S-4EF, S-4MEF, S-4 POS, S-11, S-11/A, S-11MEF, F-1, F-1/A, F-1MEF, F-3, F-3/A, F-3ASR, F-3D, F-3DPOS, F-3MEF, F-4, F-4/A, F-4EF, F4MEF, F-4 POS, F-10, F-10/A, F-10EF, F-10POS, 485BPOS, 497, 485APOS, 485BXT, N-1A, N-1A/A  EDGAR will disallow the IFRS-2018 taxonomy, DEI-2018 taxonomy, and Risk Return taxonomy 2018 linkbases (presentation, calculation, and definition links). Please see https://www.sec.gov/info/edgar/edgartaxonomies.shtml for the complete list of supported standard taxonomies. EDGAR Filer Manual (Volume II) ii September 2020 Table of Contents 1. INTRODUCTION TO VOLUME II................................................................................ 1-1 1.1 1.1.1 Organization of this Manual ......................................................................................................... 1-1 Conventions Used in the Filer Manual ......................................................................................... 1-2 2. QUICK GUIDE TO EDGAR FILING ............................................................................ 2-1 2.1 2.1.1 2.1.2 2.1.3 2.2 2.3 2.3.1 2.3.2 2.3.3 2.3.4 2.4 EDGAR Filing Process ................................................................................................................. 2-1 Using EDGARLink Online ........................................................................................................... 2-2 EDGAR Online Forms Website.................................................................................................... 2-3 After a Submission is Filed ........................................................................................................... 2-3 Filing Checklist ............................................................................................................................. 2-3 General Information for Filers ...................................................................................................... 2-5 Hours of Operation ....................................................................................................................... 2-5 Introduction to Web Browsers ...................................................................................................... 2-5 Accessing EDGAR ....................................................................................................................... 2-7 Getting Help with EDGAR ........................................................................................................... 2-7 EDGAR Gateway and Websites ................................................................................................... 2-8 3. INDEX TO FORMS .......................................................................................................... 3-1 3.1 3.2 Alpha/Numeric.............................................................................................................................. 3-2 Electronic Form Types by Act .................................................................................................... 3-32 4. FILING FEE INFORMATION ........................................................................................ 4-1 4.1 4.2 4.3 4.4 4.5 4.5.1 4.5.2 4.5.3 4.6 4.6.1 4.6.2 4.6.3 4.7 4.7.1 4.7.2 4.8 Where to Pay Filing Fees .............................................................................................................. 4-1 How to Send Filing Fees to U.S. Bank ......................................................................................... 4-1 How to View Fee Account Information ........................................................................................ 4-2 How to Request a Return of Unused Funds .................................................................................. 4-2 Filings that Require Filing Fees .................................................................................................... 4-3 1933 Act Filings by Corporations ................................................................................................. 4-3 1934 Act Filings............................................................................................................................ 4-4 1933 and 1940 Act Filings by Investment Companies ................................................................. 4-4 How to Calculate a Filing Fee ...................................................................................................... 4-4 1933 Act Filings............................................................................................................................ 4-4 1934 Act Filings............................................................................................................................ 4-5 1939 Act Filings............................................................................................................................ 4-5 Offsetting Fees .............................................................................................................................. 4-5 Offsetting Fees Example ............................................................................................................... 4-5 Example of Fee Calculation for 24F-2NT .................................................................................... 4-6 Common Problems ....................................................................................................................... 4-7 5. CONSTRUCTING ATTACHED DOCUMENTS AND DOCUMENT TYPES .......... 5-1 5.1 5.1.1 5.1.2 5.2 Introduction ................................................................................................................................... 5-1 File Naming Standards .................................................................................................................. 5-1 Statutory Signatures ...................................................................................................................... 5-1 Document Formats ........................................................................................................................ 5-2 September 2020 iii EDGAR Filer Manual (Volume II) 5.2.1 5.2.2 5.2.3 5.2.4 5.2.5 5.3 5.3.1 5.3.2 5.3.3 5.4 5.4.1 5.4.2 ASCII Documents ......................................................................................................................... 5-2 HTML ......................................................................................................................................... 5-12 PDF ............................................................................................................................................. 5-25 Reserved...................................................................................................................................... 5-28 Inline XBRL Documents ............................................................................................................ 5-28 Preparing or Referencing Module and Segment Documents ...................................................... 5-38 Module and Segment Naming .................................................................................................... 5-39 Types of Modules and Segments ................................................................................................ 5-39 Maintaining Modules and Segments ........................................................................................... 5-42 Document Types in EDGAR ...................................................................................................... 5-45 Non-Public and Confidential ...................................................................................................... 5-45 Exhibits ....................................................................................................................................... 5-46 6. INTERACTIVE DATA ..................................................................................................... 6-1 6.1 XBRL Overview ........................................................................................................................... 6-2 6.2 Supported Versions of XBRL Standard Taxonomies ................................................................... 6-3 6.3 Submission Syntax ........................................................................................................................ 6-5 6.3.1 Use EDGARLink Online Submission Templates to attach XBRL Documents............................ 6-5 6.3.2 XBRL attachments to an EDGAR submission. ............................................................................ 6-5 6.3.3 XBRL document names. ............................................................................................................... 6-6 6.3.4 An XBRL document must not contain HTML character name references. .................................. 6-6 6.3.5 The ampersand character .............................................................................................................. 6-7 6.3.6 Restrictions on URI content .......................................................................................................... 6-7 6.3.7 XBRL document names are case sensitive. .................................................................................. 6-7 6.3.8 A submission must contain exactly one EX-101.INS or EX-99.SDR K.INS. .............................. 6-7 6.3.9 Filers must use one of the standard taxonomies. .......................................................................... 6-7 6.3.10 A submission must contain at least one company extension schema. .......................................... 6-7 6.3.11 Attribute xml:base must not appear in any Interactive Data document. ....................................... 6-8 6.4 Interactive Data Filing Syntax ...................................................................................................... 6-8 6.4.1 Reserved........................................................................................................................................ 6-8 6.4.2 EDGAR deletes all XBRL attachments from a submission that does not contain an Inline XBRL document if any of the XBRL attachments contains a syntax error. ............................................................ 6-8 6.4.3 The XBRL instance documents in a submission must be XBRL 2.1 valid. ................................. 6-8 6.5 Syntax of Instances ....................................................................................................................... 6-8 6.5.1 The scheme attribute of the xbrli:identifier element must be http://www.sec.gov/CIK. .............. 6-8 6.5.2 An xbrli:identifier element contains the CIK of the registrant, with one exception ..................... 6-8 6.5.3 All xbrli:identifier elements in an instance must have identical content. ..................................... 6-9 6.5.4 The xbrli:scenario element must not appear in any xbrli:context. ................................................ 6-9 6.5.5 Reserved........................................................................................................................................ 6-9 6.5.6 Reserved........................................................................................................................................ 6-9 6.5.7 An instance must not contain duplicate xbrli:context elements. ................................................... 6-9 6.5.8 Every xbrli:context element must appear in at least one contextRef attribute. ............................. 6-9 6.5.9 Pairs of contexts must not overlap by 24 hours or less. ................................................................ 6-9 6.5.10 Reserved...................................................................................................................................... 6-10 6.5.11 Element xbrli:xbrl must not have duplicate child xbrli:unit elements. ....................................... 6-10 EDGAR Filer Manual (Volume II) iv September 2020 6.5.12 6.5.13 6.5.14 6.5.15 6.5.16 6.5.17 6.5.18 6.5.19 6.5.20 6.5.21 6.5.22 6.5.23 6.5.24 6.5.25 6.5.26 6.5.27 6.5.28 6.5.29 6.5.30 6.5.31 6.5.32 6.5.33 6.5.34 6.5.35 6.5.36 6.5.37 6.5.38 6.5.39 6.5.40 6.5.41 6.5.42 6.5.43 6.5.44 6.5.45 6.5.46 6.5.47 6.5.48 6.5.49 6.5.50 6.5.51 6.5.52 6.5.53 6.6 6.6.1 Fact duplication........................................................................................................................... 6-10 Attribute xml:lang defaults to ‘en-US’. ...................................................................................... 6-10 Non-US English content may appear but it must be translated into US English. ....................... 6-11 Block text content containing a left angle bracket must be well formed XML. ......................... 6-11 Tag restrictions in 5.2.2 apply to block text XML content ......................................................... 6-12 The xbrli:xbrl element must not have any facts with the precision attribute. ............................. 6-12 Reserved...................................................................................................................................... 6-12 Required contexts ....................................................................................................................... 6-12 The required contexts must contain all required document information facts. ........................... 6-13 The required contexts must contain all required entity information facts................................... 6-14 Reserved...................................................................................................................................... 6-16 The Entity CIK in the required context. ...................................................................................... 6-16 The Registrant Name in the required context. ............................................................................ 6-16 Domain item type elements are not facts. ................................................................................... 6-16 Common Stock Shares Outstanding facts. .................................................................................. 6-16 A footnoteLink element must have no children other than loc, footnote, and footnoteArc. ....... 6-17 The role attribute of a footnote element must be defined in XBRL 2.1. ..................................... 6-17 The role attribute of a loc element must be empty, or defined in XBRL 2.1. ............................. 6-17 The arcrole of a footnoteArc element must be defined in XBRL 2.1 or a standard taxonomy... 6-17 Reserved...................................................................................................................................... 6-17 A link:footnoteLink link:loc xlink:href attribute must start with the sharp sign “#”. ................. 6-17 Every nonempty link:footnote element must be linked to at least one fact. ............................... 6-17 Tag restrictions in 5.2.2 apply to footnote content. .................................................................... 6-18 Unit type registry restrictions apply. ........................................................................................... 6-18 The local name in xbrli:measure in UTF-8 must not exceed 200 bytes...................................... 6-19 The decimals attribute value must not cause non-zero digits to be interpreted as zero. ............. 6-19 Do not use element xbrli:forever in contexts. ............................................................................. 6-19 The dimension of xbrli:typedMember must be defined in a standard taxonomy........................ 6-19 Submission header element values and entity fact values should be consistent. ........................ 6-19 Each series ID in the header should be a member of LegalEntityAxis in a context. .................. 6-21 Instances should not use elements declared "deprecated" in any standard namespace............... 6-22 Numeric elements that should not have negative values. ........................................................... 6-22 Custom axis elements should not duplicate standard taxonomy axis elements. ......................... 6-22 Cover page facts.......................................................................................................................... 6-23 Registered securities cover page information ............................................................................. 6-24 Company identification cover page elements ............................................................................. 6-27 Cover page principal office address elements............................................................................. 6-27 Cover page elements and submission types ................................................................................ 6-29 Form 20-F cover page elements .................................................................................................. 6-30 Business contact addresses ......................................................................................................... 6-31 Form 8-K cover page and name changes .................................................................................... 6-32 Former address cover page elements .......................................................................................... 6-32 Contents of Instance Data ........................................................................................................... 6-33 Fiscal year contexts for non-numeric facts. ................................................................................ 6-33 September 2020 v EDGAR Filer Manual (Volume II) 6.6.2 6.6.3 6.6.4 6.6.5 6.6.6 6.6.7 6.6.8 6.6.9 6.6.10 6.6.11 6.6.12 6.6.13 6.6.14 6.6.15 6.6.16 6.6.17 6.6.18 6.6.19 6.6.20 6.6.21 6.6.22 6.6.23 6.6.24 6.6.25 6.6.26 6.6.27 6.6.28 6.6.29 6.6.30 6.6.31 6.6.32 6.6.33 6.6.34 6.6.35 6.6.36 6.6.37 6.6.38 6.6.39 6.6.40 6.7 6.7.1 6.7.2 6.7.3 6.7.4 Fiscal year-to-date contexts for non-numeric facts. .................................................................... 6-33 Contexts for the primary registrant. ............................................................................................ 6-33 Consolidating entities and subsidiaries. ...................................................................................... 6-34 Consolidated entities. .................................................................................................................. 6-34 Contexts for subsidiaries in a consolidating instance. ................................................................ 6-35 Contexts for a consolidating instance. ........................................................................................ 6-36 Contexts for consolidating eliminations. .................................................................................... 6-36 Contexts for all classes of stock. ................................................................................................. 6-36 Contexts for a single class of stock. ............................................................................................ 6-37 Contexts for different reporting assumptions.............................................................................. 6-37 Facts on the face of financial statements. ................................................................................... 6-37 Reserved...................................................................................................................................... 6-37 Facts for parenthetical disclosures on the face of financial statements. ..................................... 6-37 Nil facts. ...................................................................................................................................... 6-38 Financial statement notes and schedules. .................................................................................... 6-38 No extra facts. ............................................................................................................................. 6-39 No page headers and footer facts. ............................................................................................... 6-39 Level 2 (Policy) Tagging ............................................................................................................ 6-40 Level 3 (Table) Tagging ............................................................................................................. 6-40 Reserved...................................................................................................................................... 6-40 Level 4 (Detail) Tagging ............................................................................................................. 6-40 Period types................................................................................................................................. 6-41 Alignment of numeric facts and element definitions .................................................................. 6-41 Numeric element definitions. ...................................................................................................... 6-41 Selecting elements based on definitions. .................................................................................... 6-41 Selecting elements based on data types. ..................................................................................... 6-42 Selecting elements based on authoritative references. ................................................................ 6-42 Precedence when selecting elements. ......................................................................................... 6-42 Selecting signs based on the balance attribute. ........................................................................... 6-42 The content of a numeric fact never has a scale factor. .............................................................. 6-43 Selecting the decimals attribute. ................................................................................................. 6-43 Do not insert digits that do not appear in the official HTML/ASCII document. ........................ 6-44 Do not define or use units that imply a scale factor on a currency. ............................................ 6-44 Each unit must appear with only one implicit power-of-ten scale factor per instance. .............. 6-44 The Date String item type. .......................................................................................................... 6-45 The Duration String item type. ................................................................................................... 6-45 Reserved...................................................................................................................................... 6-45 Page level footnotes of the face financials. ................................................................................. 6-45 Distinct page level footnote facts. ............................................................................................... 6-46 Syntax of Company Extension Schemas .................................................................................... 6-46 The xsd:schema must not have an xsd:include element.............................................................. 6-46 Standard taxonomy schema locations. ........................................................................................ 6-46 Custom taxonomy namespace authority parts. ........................................................................... 6-46 The targetNamespace attribute must match http://{authority}/{versionDate}. .......................... 6-46 EDGAR Filer Manual (Volume II) vi September 2020 6.7.5 6.7.6 6.7.7 6.7.8 6.7.9 6.7.10 6.7.11 6.7.12 6.7.13 6.7.14 6.7.15 6.7.16 6.7.17 6.7.18 6.7.19 6.7.20 6.7.21 6.7.22 6.7.23 6.7.24 6.7.25 6.7.26 6.7.27 6.7.28 6.7.29 6.7.30 6.7.31 6.7.32 6.8 6.8.1 6.8.2 6.8.3 6.8.4 6.8.5 6.8.6 6.8.7 6.8.8 6.8.9 6.8.10 6.8.11 6.8.12 6.8.13 6.8.14 6.8.15 Authority parts of custom taxonomy namespaces. ..................................................................... 6-46 Restrictions on custom taxonomy namespaces. .......................................................................... 6-47 Recommended custom schema namespace prefix. ..................................................................... 6-47 Element xsd:schema must not contain any occurrences of “embedded” linkbases. ................... 6-47 Restrictions on the roleURI attribute. ......................................................................................... 6-47 Unique roleURI attribute values. ................................................................................................ 6-48 Restrictions on the roleType usedOn element. ........................................................................... 6-48 Content of the roleType definition element. ............................................................................... 6-48 Restrictions on the arcroleURI attribute. .................................................................................... 6-51 Unique arcroleURI attribute values. ........................................................................................... 6-51 A link:arcroleType element must have a nonempty link:definition. ........................................... 6-51 Unique element names. ............................................................................................................... 6-51 Restrictions on the element id attribute....................................................................................... 6-51 The nillable attribute value of an xsd:element must equal ‘true’. ............................................... 6-51 No tuple type elements................................................................................................................ 6-51 An xsd:element must not have an xbrldt:typedDomainRef attribute. ......................................... 6-52 Restrictions on abstract elements. ............................................................................................... 6-52 Reserved...................................................................................................................................... 6-52 Restriction on dimension item element names. .......................................................................... 6-52 Restriction on hypercube item element names. .......................................................................... 6-52 Restriction on substitutionGroup attribute. ................................................................................. 6-52 If an element name ends with ‘LineItems’ then the abstract attribute must be ‘true’. ................ 6-52 Restriction on domain item type element names. ....................................................................... 6-52 Restriction on domain item type periodType attribute. .............................................................. 6-52 Restriction on element name length. ........................................................................................... 6-52 Restriction on URI length. .......................................................................................................... 6-52 The xsd:element type must not be equal to or derived from xbrli:fractionItemType. ................ 6-53 Declarations requiring period type 'duration'. ............................................................................. 6-53 Content of Schemas .................................................................................................................... 6-53 Changes in declarations from period to period. .......................................................................... 6-53 Reserved...................................................................................................................................... 6-53 No duplicative custom role and arc role type declarations. ........................................................ 6-53 No duplicative custom element declarations. ............................................................................. 6-54 Reserved...................................................................................................................................... 6-54 Use company- and period-specific names only for domain members. ....................................... 6-54 Reserved...................................................................................................................................... 6-54 Custom abstract elements. .......................................................................................................... 6-54 Custom monetary elements. ........................................................................................................ 6-54 Do not declare different elements for different values of the same underlying line item. .......... 6-55 Custom elements requiring a balance attribute. .......................................................................... 6-55 Custom monetary elements requiring period type 'instant'. ........................................................ 6-56 Custom monetary elements requiring period type 'duration'. ..................................................... 6-56 Custom percent item type elements. ........................................................................................... 6-56 Custom pure item type elements. ................................................................................................ 6-56 September 2020 vii EDGAR Filer Manual (Volume II) 6.8.16 6.8.17 6.8.18 6.8.19 6.8.20 6.8.21 6.8.22 6.8.23 6.9 6.9.1 6.9.2 6.9.3 6.9.4 6.9.5 6.9.6 6.9.7 6.9.8 6.9.9 6.10 6.10.1 6.10.2 6.10.3 6.10.4 6.10.5 6.10.6 6.10.7 6.10.8 6.10.9 6.11 6.11.1 6.11.2 6.11.3 6.11.4 6.11.5 6.11.6 6.11.7 6.11.8 6.11.9 6.12 6.12.1 6.12.2 6.12.3 6.12.4 6.12.5 Custom date item type elements. ................................................................................................ 6-56 Custom string item type elements. .............................................................................................. 6-57 Custom domain item type elements. ........................................................................................... 6-57 Do not declare 'total' domain member elements. ........................................................................ 6-57 Custom axis elements. ................................................................................................................ 6-57 Custom table elements. ............................................................................................................... 6-58 Reserved...................................................................................................................................... 6-58 Custom text block item type elements. ....................................................................................... 6-58 Syntax of all Linkbases ............................................................................................................... 6-58 A link:linkbase must be XML Linking Language (XLink) 1.0 valid. ........................................ 6-58 Effective relationships. ............................................................................................................... 6-59 A link:linkbase in a submission must have no ineffectual relationships. ................................... 6-59 Extended link role attributes. ...................................................................................................... 6-59 Restrictions on resource role attributes. ...................................................................................... 6-59 Restrictions on arcroleRef attributes. .......................................................................................... 6-59 All extended link elements in a linkbase must have the same namespace and local name. ....... 6-60 Duplicate relationships, defined.................................................................................................. 6-60 The value of the priority attribute must be strictly less than 10. ................................................. 6-60 Syntax of Label Linkbases .......................................................................................................... 6-60 Elements requiring English standard labels. ............................................................................... 6-60 Role and language attributes of a label define a label not to be duplicated. ............................... 6-60 US English labels are required. ................................................................................................... 6-61 Standard labels are unique. ......................................................................................................... 6-61 A label linkbase must not have a definition for an element defined in a standard taxonomy. .... 6-61 Restrictions on label lengths. ...................................................................................................... 6-61 Reserved...................................................................................................................................... 6-61 The text of link:label must not have leading or trailing XML whitespace. ................................ 6-61 Do not use numeric label roles on non-numeric elements. ......................................................... 6-62 Content of Label Linkbases ........................................................................................................ 6-62 Line item element labels. ............................................................................................................ 6-62 Parenthetical item element labels................................................................................................ 6-63 When a numeric element label requires a unit designation......................................................... 6-63 Labels for numeric totals. ........................................................................................................... 6-64 Monetary elements without a balance attribute. ......................................................................... 6-64 Monetary element negating labels. ............................................................................................. 6-64 Numeric element period start and end labels. ............................................................................. 6-65 Terse and verbose labels. ............................................................................................................ 6-65 A label linkbase of a standard taxonomy should not be included in the DTS of an instance. .... 6-66 Syntax of Presentation Linkbases ............................................................................................... 6-66 The link:presentationArc element requires an order attribute..................................................... 6-66 Presentation child order restrictions. ........................................................................................... 6-66 Every element in an instance must be presented. ........................................................................ 6-66 Reserved...................................................................................................................................... 6-66 When distinct preferredLabel attribute values are required. ....................................................... 6-66 EDGAR Filer Manual (Volume II) viii September 2020 6.12.6 6.12.7 6.12.8 6.12.9 6.13 6.13.1 6.13.2 6.13.3 6.13.4 6.14 6.14.1 6.14.2 6.14.3 6.14.4 6.14.5 6.15 6.15.1 6.15.2 6.15.3 6.15.4 6.16 6.16.1 6.16.2 6.16.3 6.16.4 6.16.5 6.16.6 6.16.7 6.16.8 6.16.9 6.17 6.17.1 6.18 6.18.1 6.18.2 6.19 6.19.1 6.20 6.21 6.22 6.23 6.24 6.24.1 6.24.2 Each effective presentation relationship base set should have only one root element. ............... 6-67 Do not use preferredLabel roles for instant elements on duration elements. .............................. 6-67 Each axis element should be the parent of some domain element. ............................................. 6-67 Presentation relationships for units. ............................................................................................ 6-67 Content of Presentation Linkbases.............................................................................................. 6-67 Reserved...................................................................................................................................... 6-67 Present facts according to their locations in the original HTML/ASCII document. ................... 6-67 Order and indent facts according to their positions in the original HTML/ASCII document. .... 6-68 Presentation groups for parenthetical facts. ................................................................................ 6-68 Syntax of Calculation Linkbases ................................................................................................ 6-68 Element link:calculationArc requires an order attribute. ............................................................ 6-69 Element link:calculationArc requires a weight attribute value equal to 1 or -1. ......................... 6-69 The source and target of a calculation relationship must have the same period type. ................ 6-69 No directed cycles in calculation relationships. .......................................................................... 6-69 Facts in a calculation must appear together in at least one presentation group. ......................... 6-69 Content of Calculation Linkbases ............................................................................................... 6-69 Reserved...................................................................................................................................... 6-69 When calculation relationships are required. .............................................................................. 6-69 Alternate calculations for a single fact. ....................................................................................... 6-70 Each element source and target pair should only appear in one calculation relationship. .......... 6-70 Syntax of Definition Linkbases .................................................................................................. 6-71 Element link:definitionArc requires an order attribute. .............................................................. 6-71 Reserved...................................................................................................................................... 6-71 Definition relationships requiring a domainItemType target. ..................................................... 6-71 Restrictions on cycles in definition relationships. ...................................................................... 6-71 Restriction on dimension element relationships. ........................................................................ 6-72 Restriction on the "closed" attribute. .......................................................................................... 6-72 Restriction on negative tables and axes. ..................................................................................... 6-72 The target of an effective relationship with an xlink:arcrole attribute equal to .......................... 6-72 Restriction on target roles. .......................................................................................................... 6-72 Content of Definition Linkbases ................................................................................................. 6-72 Reserved...................................................................................................................................... 6-72 Syntax of Reference Linkbases ................................................................................................... 6-72 An element that has a company specific namespace must not have a reference. ....................... 6-73 Standard elements must have no additional reference elements. ................................................ 6-73 Content of Reference Linkbases ................................................................................................. 6-73 A reference linkbase of a standard taxonomy should not be in the DTS of an instance. ............ 6-73 EDGAR Module Processing with XBRL Taxonomy Extensions............................................... 6-73 Segment Functionality Not Supported for XBRL Documents ................................................... 6-74 Supported Versions of XBRL Standard Taxonomies ................................................................. 6-74 Reserved...................................................................................................................................... 6-74 Rendering Interactive Data ......................................................................................................... 6-74 Presentation Groups .................................................................................................................... 6-74 Context Selection ........................................................................................................................ 6-75 September 2020 ix EDGAR Filer Manual (Volume II) 6.24.3 6.24.4 6.24.5 6.24.6 6.24.7 6.24.8 6.24.9 6.24.10 6.24.11 6.24.12 6.24.13 6.24.14 6.24.15 6.24.16 6.24.17 6.24.18 6.24.19 6.24.20 6.24.21 6.24.22 6.25 6.25.1 6.25.2 6.26 6.26.1 6.26.2 6.26.3 6.26.4 6.26.5 6.26.6 6.26.7 6.26.8 6.26.9 Unit Selection ............................................................................................................................. 6-75 The Primary Axis ........................................................................................................................ 6-75 Fact Selection .............................................................................................................................. 6-75 Layout as Columns and Rows..................................................................................................... 6-75 Member Ordering ....................................................................................................................... 6-77 Merged Columns ......................................................................................................................... 6-77 Period Start labels ....................................................................................................................... 6-78 Column Headings and Promotion........................................................................................... 6-79 Row Headings and Promotion ................................................................................................ 6-79 Footnotes and Merging ........................................................................................................... 6-79 Flow Through Suppression on Statements ............................................................................. 6-80 Cash Flow Statements ............................................................................................................ 6-80 Statements of Changes in Shareholder Equity........................................................................ 6-80 Layout Qualifiers .................................................................................................................... 6-81 Uncategorized Facts ............................................................................................................... 6-81 Numeric Formatting ............................................................................................................... 6-82 Non-numeric Formatting ........................................................................................................ 6-82 The Filing Summary ............................................................................................................... 6-83 Multiple Instances .................................................................................................................. 6-83 Workbook Output ................................................................................................................... 6-84 Rendering of Mutual Fund Risk/Return Summary Interactive Data .......................................... 6-84 Embedding Commands ............................................................................................................... 6-84 Bar Charts ................................................................................................................................... 6-85 Syntax related to rendering ......................................................................................................... 6-85 Each axis that is presented requires at least one child element. .................................................. 6-86 Period start and end preferred labels should be separated by duration elements. ....................... 6-86 Changes in Equity presentation requires both instant and duration type facts............................ 6-86 Text blocks containing embedding commands. .......................................................................... 6-86 Restrictions on rows and columns of embedding commands. .................................................... 6-87 Completeness of axes in an embedding command. .................................................................... 6-87 A Bar Chart should select at least one Annual Return fact. ........................................................ 6-87 A Bar Chart must select no more than twenty Annual Return facts. .......................................... 6-87 The {Elements} token implies "column primary" embedding. .................................................. 6-88 7. PREPARING AND TRANSMITTING EDGARLINK ONLINE SUBMISSIONS .... 7-1 7.1 7.1.1 7.1.2 7.2 7.2.1 7.2.2 7.3 7.3.1 7.3.2 7.3.3 Introduction ................................................................................................................................... 7-1 Using the EDGAR Filing Website ................................................................................................ 7-2 Information on Headers ................................................................................................................ 7-9 Creating an EDGARLink Online Submission .............................................................................. 7-9 Accessing the EDGARLink Online Submission .......................................................................... 7-9 Viewing the Fee Rate .................................................................................................................. 7-12 Preparing Your EDGARLink Online Submission ...................................................................... 7-13 Submission .................................................................................................................................. 7-13 EDGARLink Online Submission Preparation Map .................................................................... 7-16 The EDGARLink Online Main Page .......................................................................................... 7-19 EDGAR Filer Manual (Volume II) x September 2020 7.3.4 7.3.5 7.3.6 7.3.7 7.3.8 7.3.9 7.3.10 7.3.11 7.3.12 7.3.13 7.3.14 7.4 7.4.1 7.4.2 7.4.3 7.4.4 7.4.5 7.4.6 7.5 7.6 7.6.1 7.6.2 7.6.3 7.6.4 7.7 7.7.1 7.7.2 7.8 7.8.1 7.9 The EDGARLink Online Attached Documents List Page .......................................................... 7-39 The EDGARLink Online Notification Information Page ........................................................... 7-47 The EDGARLink Online Module/Segment Page ....................................................................... 7-49 The EDGARLink Online Series/Classes (Contracts) Information Page ..................................... 7-52 The EDGARLink Online Fee Offset Information Page .............................................................. 7-62 The EDGARLink Online Offerings & Fees Page ....................................................................... 7-63 Combining Form Types in a Single Submission ........................................................................ 7-69 Module and Segment Submissions ............................................................................................. 7-75 Correspondence Submissions and Documents ........................................................................... 7-77 Bulk Filing .................................................................................................................................. 7-77 CERT Submissions ..................................................................................................................... 7-79 Validating Your Submission ....................................................................................................... 7-79 Field Validation .......................................................................................................................... 7-79 Document Validation .................................................................................................................. 7-80 Submission Validation ................................................................................................................ 7-82 Editing Your Submission ............................................................................................................ 7-83 Submission Errors ....................................................................................................................... 7-84 Document Errors ......................................................................................................................... 7-84 Saving Your Submission............................................................................................................. 7-84 Transmissions to EDGAR........................................................................................................... 7-84 Transmitting Single Submissions ............................................................................................... 7-84 Transmitting Modules and Segments .......................................................................................... 7-85 Transmitting Bulk Filings ........................................................................................................... 7-85 Test Submissions ........................................................................................................................ 7-86 Disseminating Draft Submissions ............................................................................................... 7-86 Disseminating Draft Registration Statements ............................................................................. 7-86 Disseminating Draft Offering Statements ................................................................................... 7-87 EDGAR Filing Website Help ..................................................................................................... 7-88 EDGARLink Online Help........................................................................................................... 7-88 Common Problems ..................................................................................................................... 7-89 8. PREPARING AND TRANSMITTING ONLINE SUBMISSIONS .............................. 8-1 8.1 8.1.1 8.1.2 8.1.3 8.1.4 8.1.5 8.1.6 8.1.7 8.1.8 8.2 8.2.1 8.2.2 8.2.3 EDGAR Online Forms Website – Online Filing Preparation ....................................................... 8-1 Online Forms Data Gathering Model............................................................................................ 8-2 Navigating EDGAR – Logging into EDGAR Online Forms Website ......................................... 8-3 EDGAR Online Forms Menu Options .......................................................................................... 8-5 Creating an Online Section 16 Ownership Submission ................................................................ 8-8 File Form D Submission ............................................................................................................. 8-27 Basic Information for Form D Submission ................................................................................. 8-27 Completing an Online Form D Submission ................................................................................ 8-31 Common Ownership Problems ................................................................................................... 8-52 EDGAR Filing Website .............................................................................................................. 8-53 Navigating EDGAR – Logging into EDGAR Filing Website .................................................... 8-53 General Information on Online Forms ........................................................................................ 8-55 File Regulation A Forms ............................................................................................................. 8-57 September 2020 xi EDGAR Filer Manual (Volume II) 8.2.4 8.2.5 8.2.6 8.2.7 8.2.8 8.2.9 8.2.10 8.2.11 8.2.12 8.2.13 8.2.14 8.2.15 8.2.16 8.2.17 8.2.18 8.2.19 8.2.20 8.2.21 8.2.22 8.2.23 8.2.24 8.2.25 8.2.26 8.2.27 8.2.28 Completing a Regulation A Submission ..................................................................................... 8-59 File Form C ................................................................................................................................. 8-98 Completing a Form C Submission ............................................................................................ 8-100 File Form Funding Portal .......................................................................................................... 8-118 Completing a Form Funding Portal Submission ....................................................................... 8-119 File Form 13H Submission ....................................................................................................... 8-137 Completing a Form 13H Submission ........................................................................................ 8-138 File Form 13F ........................................................................................................................... 8-152 Completing a Form 13F Submission ........................................................................................ 8-152 File Municipal Advisor Forms .................................................................................................. 8-162 Completing a Municipal Advisor Form Submission ................................................................ 8-162 File Form SDR .......................................................................................................................... 8-202 Completing a Form SDR Submission ....................................................................................... 8-204 File SBS Entity Forms .............................................................................................................. 8-220 Completing an SBS Entity Submission .................................................................................... 8-220 File Form X-17A-5 Part III ....................................................................................................... 8-250 Completing a Form X-17A-5 Part III Submission .................................................................... 8-250 File Form 17-H ......................................................................................................................... 8-259 Completing a Form 17-H Submission ...................................................................................... 8-259 Transfer Agent Forms ............................................................................................................... 8-270 Completing a Tranfer Agent Form ........................................................................................... 8-273 Form N-CEN............................................................................................................................. 8-299 Completing a Form N-CEN ...................................................................................................... 8-303 Form ATS-N ............................................................................................................................. 8-355 Completing Form ATS-N ......................................................................................................... 8-359 9. FILER-CONSTRUCTED XML SUBMISSIONS........................................................... 9-1 9.1 9.2 9.2.1 9.2.2 9.2.3 Filer-Constructed XML Technical Specifications ........................................................................ 9-1 Transmitting XML Submissions ................................................................................................... 9-2 Transmit XML as a Test Submission ............................................................................................ 9-2 Transmit XML as a Live Submission ........................................................................................... 9-3 Transmission Status ...................................................................................................................... 9-5 10. DETERMINING THE STATUS OF YOUR FILING ............................................. 10-1 10.1 10.2 10.2.1 10.2.2 10.3 10.4 10.5 10.5.1 10.5.2 10.5.3 10.5.4 Filing Date of Electronically Transmitted Submissions ............................................................. 10-1 Receiving E-Mail Status of Filings from the SEC ...................................................................... 10-1 How EDGAR Uses the Internet for E-Mail ................................................................................ 10-1 How Mail Is Addressed to the Internet Address ......................................................................... 10-2 Accessing Submission Information ............................................................................................ 10-2 Return Copy Support .................................................................................................................. 10-3 Submission Information .............................................................................................................. 10-3 Retrieving Submission Notification ............................................................................................ 10-4 Retrieve Module/Segment Information ...................................................................................... 10-6 Module Information .................................................................................................................... 10-6 Segment Information .................................................................................................................. 10-9 EDGAR Filer Manual (Volume II) xii September 2020 10.6 Getting Help with the Content of Filings or Exemptions/Adjustments .................................... 10-10 APPENDIX A. MESSAGES REPORTED BY EDGAR ....................................................... A-1 APPENDIX B. FREQUENTLY ASKED QUESTIONS ....................................................... B-1 APPENDIX C. EDGAR SUBMISSION TYPES ................................................................... C-1 APPENDIX D. PAPER FORMS ............................................................................................. D-1 APPENDIX E. AUTOMATED CONFORMANCE RULES FOR EDGAR DATA FIELDS ..................................................................................................................................................... E-1 APPENDIX F. GLOSSARY OF COMMONLY USED TERMS, ACRONYMS AND ABBREVIATIONS ....................................................................................................................F-1 September 2020 xiii EDGAR Filer Manual (Volume II) PREFACE Welcome to the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system of the U.S. Securities and Exchange Commission (SEC). EDGAR provides an electronic filing process for filers and filing agents submitting documents under the Securities Act of 1933, the Securities Exchange Act of 1934, the Trust Indenture Act of 1939, and the Investment Company Act of 1940 (collectively, “Acts”). This manual explains how you can file electronically with the SEC. The SEC accepts electronic submissions through the Internet. EDGAR will disseminate that information and you may view electronically submitted filings through commercial dissemination services by using the SEC’s Public Website (https://www.sec.gov/edgar/searchedgar/companysearch.html). Filings are also available for Web site 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 10:00 a.m. and 3:00 p.m. Do you need to file through EDGAR? Whether or not you need to submit filings on EDGAR will depend on the form type(s) you are required to submit. For those requirements, refer to Regulation S-T, Rule 101 [Mandated Electronic Submissions and Exceptions]. Rules Governing Forms and Filing Information EDGAR provides you with an electronic way to submit information to us. It does not change the content of what you submit. Regulation S-T mandates electronic submissions of filings by all domestic and foreign registrants. Regulation S-T also provides the general requirements and procedures for electronic filing. You can find Regulation S-T in the Code of Federal Regulations (17 CFR Part 232). You will also find Regulation S-T under the Division of Corporation Finance area on the SEC’s Public Website (https://www.sec.gov/divisions/corpfin/ecfrlinks.shtml). Regulation S-T is also available for Web site 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 10:00 a.m. and 3:00 p.m. We have identified the following other laws and releases that affect electronic filing. You may obtain copies of this material from the SEC’s Public Website.  Securities and Exchange Commission Authorization Act of 1987 – Public Law 100-181 (December 4, 1987). (Section 35A of Securities Exchange Act of 1934.) September 2020 xv EDGAR Filer Manual (Volume II) Releases Release No. and Details 33-10765 Issued: 03/11/2020 Effective: 07/01/2020 (85 FR 25964) Title 34-84858 Issued: 12/19/2018 Effective: 04/22/2019 (84 FR 4906) Applications by Security-Based Swap Dealers or Major Security-Based Swap Participants for Statutorily Disqualified Associated Persons to Effect or be Involved in Effecting Security-Based Swaps 33-10570 Issued: 10/31/2018 Effective: 02/25/2019 Compliance: 01/01/2021 (83 FR 66344) Modernization of Property Disclosures for Mining Registrants 33-10618 Issued: 03/20/2019 Effective: 05/02/2019 (84 FR 12674) FAST Act Modernization and Simplification of Regulation SK IC-33384 Issued: 02/27/2019 Effective: 03/06/2019 (84 FR 7980) Amendments to the Timing Requirements for Filing Reports on Form N-PORT 33-10591 Issued:12/19/2018 Effective: Date of publication in the Federal Register Amendments to Regulation A 33-10534 Issued: 08/17/2018 Effective: 11/05/2018 (83 FR 50148) Disclosure Update and Simplification 34-83663 Issued: 07/18/2018 Effective: 10/09/2018 (83 FR 38768) Regulation of NMS Stock Alternative Trading Systems EDGAR Filer Manual (Volume II) Updated Disclosure Requirements and Summary Prospectus for Variable Annuity and Variable Life Insurance Contracts xvi September 2020 Release No. and Details Title 33-10514 Issued: 06/28/2018 Effective: 09/17/2018 (83 FR 40846) Inline XBRL Filing of Tagged Data 33-10486 Issued: 04/25/2018 Effective: 05/14/2018 Amendments to Forms and Schedules to Remove Provision of Certain Personally Identifiable Information 33-10332 Issued: 03/31/2017 Effective: 04/12/2017 Inflation Adjustments and Other Technical Amendments under Titles I and III of the JOBS Act (Technical Amendments; Interpretation) 33-10322 Issued: 03/01/2017 Effective: 09/01/2017 (82 FR 14130) Exhibit Hyperlinks and HTML Format 33-10238 Issued: 10/26/2016 Effective: 05/22/2017 (81 FR 83494) Exemptions to Facilitate Intrastate and Regional Securities Offerings 33-10233 Issued: 10/13/2016 Effective: 01/17/2017 Compliance: see section III.M. of Release (81 FR 82142) Investment Company Liquidity Risk Management Programs IC-31828 Issued: 09/16/2015 Effective: 10/26/2015 Compliance: 10/14/2016 (80 FR 58123) Removal of Certain References to Credit Ratings and Amendment to the Issuer Diversification Requirement in the Money Market Fund Rule 34-75611 Issued: 8/5/2015 Effective: 10/13/2015 (80 FR 48963) Registration Process for Security-Based Swap Dealers and Major Security-Based Swap Participants September 2020 xvii EDGAR Filer Manual (Volume II) Release No. and Details Title 33-9974 Issued: 10/30/2015 Effective: 01/29/2016 Effective: 05/16/2016 (80 FR 71387) Crowdfunding 33-9638A Issued: 11/10/2014 Effective: 11/24/2014 (79 FR 66607) Asset-Backed Securities Disclosure and Registration (Correction) 33-9616 Issued: 07/23/2014 Effective: 10/14/2014 Compliance: see section III.N. of Release (79 FR 47736) Money Market Fund Reform; Amendments to Form PF 34-72936 Issued: 08/27/2014 Effective: 11/14/2014 (79 FR 55077) Nationally Recognized Statistical Rating Organizations 33-9741 Issued: 03/25/2015 Effective: 06/19/2015 (80 FR 21805) Amendments to Regulation A 34-74246 Issued: 02/11/2015 Effective: 05/18/2015 Compliance: 03/18/2016 (80 FR 14437) Security-Based Swap Data Repository Registration, Duties, and Core Principles 33-9638 Issued: 09/04/2014 Effective: 11/24/2014 (79 FR 57183) Asset-Backed Securities Disclosure and Registration 34-70462 Issued: 09/20/2013 Effective: 01/13/2014 Compliance: 07/01/2014 (78 FR 67467) Registration of Municipal Advisors EDGAR Filer Manual (Volume II) Form Funding Portal Final Rules and Forms xviii September 2020 Release No. and Details Title 33-9415 Issued: 07/10/2013 Effective: 09/23/2013 (78 FR 44771) Eliminating the Prohibition Against General Solicitation and General Advertising in Rule 506 and Rule 144A Offerings 33-9414 Issued: 07/10/2013 Effective: 09/23/2013 (78 FR 44729) Disqualification of Felons and Other “Bad Actors” from Rule 506 Offerings 34-67716 Issued: 08/22/2012 Effective: 11/13/2012 (77 FR 56274) Conflict Minerals 33-9287 Issued: 11/21/2011 Effective: 02/27/2012 (76 FR 81793) Net Worth Standard for Accredited Investors 33-9273 Issued: 11/04/2011 Effective: 11/21/2011 (76 FR 71872) Rescission of Outdated Rules and Forms, and Amendments to Correct References 34-64976 Issued: 07/27/2011 Effective: 10/03/2011 (76 FR 46960) Large Trader Reporting 33-9286 Issued: 12/21/2011 Effective: 01/27/2012 (76 FR 81762) Mine Safety Disclosure 33-9175A Issued: 08/25/2011 Effective: 09/01/2011 (76 FR 54374) Disclosure for Asset-Backed Securities Required by Section 943 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Correction) 33-9245 Issued: 07/27/2011 Effective: 09/02/2011 (76 FR 46603) Security Ratings September 2020 xix EDGAR Filer Manual (Volume II) Release No. and Details Title 33-9175 Issued: 01/20/2011 Effective: 03/28/2011 (76 FR 4489) Disclosure for Asset-Backed Securities Required by Section 943 of the Dodd-Frank Wall Street Reform and Consumer Protection Act IC-29384 Issued: 08/25/2010 Effective: 11/15/2010 (75 FR 56668) Facilitating Shareholder Director Nominations IC-29132 Issued: 02/23/2010 Effective: 05/05/2010 (75 FR 10060) Money Market Fund Reform 33-9089A Issued: 02/23/2010 Effective: 02/28/2010 (75 FR 9100) Proxy Disclosure and Solicitation Enhancements; Correction 33-9089 Issued: 12/16/2009 Effective: 02/28/2010 (74 FR 68334) Proxy Disclosure Enhancements 33-9006A Issued: 05/01/2009 Effective: 07/15/2009 (74 FR 21255) Interactive Data For Mutual Fund Risk/Return Summary (Correction) 33-9002A Issued: 04/01/2009 Effective 04/13/2009 (74 FR 15666) Interactive Data to Improve Financial Reporting (Correction) 33-9002 Issued: 01/30/2009 Effective: 04/13/2009 (74 FR 6776) Interactive Data to Improve Financial Reporting (adopting release) 33-9006 Issued: 02/11/2009 Effective: 07/15/2009 (74 FR 7748) Interactive Data For Mutual Fund Risk/Return Summary EDGAR Filer Manual (Volume II) xx September 2020 Release No. and Details Title 33-8998 Issued: 01/13/2009 Effective: 03/31/2009 (74 FR 4546) Enhanced Disclosure and New Prospectus Delivery Option for Registered Open-End Management Investment Companies 34-58785 Issued: 10/15/2008 Effective: 10/18/2008 (73 FR 61678) Disclosure of Short Sales and Short Positions by Institutional Investment Managers 33-8891 Issued: 02/06/2008 Effective: 09/15/2008 (73 FR 10592) Electronic Filing and Revision of Form D 33-8876 Issued: 12/19/2007 Effective: 02/04/2008 (73 FR 934) Smaller Reporting Company Regulatory Relief and Simplification 33-8919 Issued: 10/29/2008 Effective: 01/01/2009 (73 FR 65516) Mandatory Electronic Submission of Applications for Orders under the Investment Company Act and Filings Made Pursuant to Regulation E 33-8823 Issued: 07/11/2007 Effective: 08/20/2007 (72 FR 39290) Extension of the Interactive Data Voluntary Program on the EDGAR System to Include Mutual Fund Risk/Return Summary Information 34-55540 Issued: 03/27/2007 Effective: 06/04/2007 (72 FR 16934) Termination of a Foreign Private Issuer’s Registration of a Class of Securities under Section 12(G) and Duty to File Reports under Section 13(A) or 15(D) of the Securities Exchange Act of 1934 34-54356 Issued: 12/04/2006 Effective: 01/11/2007 (71 FR 74698) Electronic Filing of Transfer Agent Forms 33-8644 Issued: 12/21/2005 Effective: 12/27/2005 (70 FR 76626) Revisions to Accelerated Filer Definition and Accelerated Deadlines for Filing Periodic Reports September 2020 (see effective date section of release for exceptions) xxi EDGAR Filer Manual (Volume II) Release No. and Details Title 33-8591 Issued: 7/19/2005 Effective: 12/1/2005 (70 FR 44722) Securities Offering Reform 33-8590 Issued: 07/18/2005 Effective: 09/19/2005 Effective: 02/06/2006 Effective: 6/12/2006 (70 FR 43558) Rulemaking for EDGAR System 33-8587 Issued: 7/15/2005 Effective: 8/22/2005 (70 FR 42234) Use of Form S-8, Form 8-K, and Form 20-F by Shell Companies 34-52029 Issued: 7/14/2005 Effective: 8/22/2005 Compliance: 4/24/2006 (70 FR 42456) Removal From Listing and Registration of Securities Pursuant to Section 12(d) of the Securities Exchange Act of 1934 33-8529 Issued: 02/03/2005 Effective: 03/16/2005 (70 FR 6556) XBRL Voluntary Financial Reporting Program on the EDGAR System 33-8518 Issued: 12/22/2004 Effective: 3/08/2005 (70 FR 1506) Asset-Backed Securities 34-50486 Issued: 10/04/2004 Effective: 11/08/2004 (69 FR 60287) Proposed Rule Changes of Self-Regulatory Organizations 33-8400A Issued: 8/04/2004 Effective: 8/23/2004 (69 FR 48370) Additional Form 8-K Disclosure Requirements and Acceleration of Filing Date; Correction EDGAR Filer Manual (Volume II) Technical amendments to Reg S-T Series and class requirements Additional mandatory electronic filings for investment companies xxii September 2020 Release No. and Details Title 33-8410 Issued: 4/21/2004 Effective: 4/26/2004 (69 FR 22704) Mandated Electronic Filing for Form ID 33-8170 34-47069 35-27627 Issued: 12/27/2002 Mandated Electronic Filing and Website Posting for Forms 3, 4, and 5 33-8009 Issued: 5/14/2002 Effective: 5/24/2002 and 11/4/2002 (67 FR 36677) Mandated EDGAR Filing for Foreign Issuers 33-8007 Issued: 9/17/2001 (66 FR 49829) Updated version of the EDGARLink software 33-7999 Issued: 7/30/2001 (66 FR 42941) Next stage of EDGAR Modernization 33-7933 Issued: 1/16/2001 Effective: 2/02/2001 (66 FR 8764) Next stage of EDGAR Modernization 33-7855 Issued: 4/24/2000 Effective: 5/30/2000 Effective: 7/10/2000 Effective: 1/1/2001 (65 FR 24788) Rules for the next stage of EDGAR Modernization 33-7789 Issued: 1/20/2000 Effective: 1/24/2000 (65 FR 3123) Adopted updated filing form types in Filer Manual 33-7755 Issued: 10/07/1999 Effective: 10/16/1999 (64 FR 56430) CompuServe discontinued electronic mail service September 2020 Diskette submissions not accepted Financial Data Schedule requirement removed xxiii EDGAR Filer Manual (Volume II) Release No. and Details Title 33-7684 Issued: 5/17/1999 Effective: 6/28/1999 (64 FR 27888) Rules for the first stage of EDGAR modernization adopted 34-40934 Issued: 1/12/1999 Compliance date: 4/1/1999 (64 FR 2834) Electronic filing of Form 13F made mandatory 33-7472 Issued: 10/24/1997 Effective: 1/1/1998 (62 FR 58647) Commission will no longer accept, in paper, filings required to be submitted electronically, except in a hardship situation 33-7427 Issued: 7/1/1997 (62 FR 36450) Minor and technical rule amendments, including the elimination of transition rules applicable to the phase-in period 33-7122 Issued: 12/19/1994 (59 FR 67752) Rules and phase-in schedule made final. Final phase-in lists published. Minor rule amendments adopted 33-6977 Issued: 2/23/1993 (58 FR 14628) Interim rules applicable to electronic filing in general, and specifically to the Division of Corporation Finance filers IC-19284 Issued: 2/23/1993 (58 FR 14848) Interim rules specific to investment companies 35-25746 Issued: 2/23/1993 (58 FR 14999) Interim rules specific to public utility holding companies 33-6980 Issued: 2/23/1993 (58 FR 15009) Rules relating to payment of filing fees to the SEC’s lockbox in Pittsburgh, Pennsylvania EDGAR Filer Manual (Volume II) xxiv September 2020 1. INTRODUCTION TO VOLUME II 1.1 Organization of this Manual This volume is divided into chapters and appendices. The paragraphs and subparagraphs are numbered for easy reference (e.g., 1.2, 5.6.1). The chapters of this volume primarily refer to the preparation of EDGAR submissions. When we reference EDGARLink Online, we are referencing the online application used to assemble EDGAR submissions online through EDGAR Filing Website. The following outline shows you where to find information in this volume. An index is also provided at the end of this document. CHAPTER 1 – Introduction CHAPTER 2 – Quick Guide to EDGAR Filing CHAPTER 3 – Index to Forms CHAPTER 4 – Filing Fee Information CHAPTER 5 – Constructing Attached Documents and Document Types CHAPTER 6 – Interactive Data CHAPTER 7 – Preparing and Transmitting EDGARLink Online Submissions CHAPTER 8 – Preparing and Transmitting Online Submissions CHAPTER 9 – Filer-Constructed XML Submissions CHAPTER 10 – Determining the Status of your Filing APPENDICES: A Messages Reported by EDGAR This appendix provides information on acceptance, suspension, and EDGAR error messages, including all HTML/PDF error messages. B Frequently Asked Questions Answers to some of the questions asked most frequently by EDGAR filers. C EDGAR Submission Types This appendix provides a list of submission templates and the submission types within each submission template. It also contains sample submission template information. D Paper Forms Form SE Form for Submission of Paper Format Exhibits by Electronic Filers Form TH Notification of Reliance on Temporary Hardship Exemption E Automated Conformance Rules for EDGAR Data Fields EDGAR recognizes specific values for certain fields in each submission template. This appendix lists the values you must provide in the specified format. September 2020 1-1 EDGAR Filer Manual (Volume II) F Glossary of Commonly Used Terms, Acronyms, and Abbreviations This glossary contains terms, acronyms, and abbreviations used in the Filer Manual. 1.1.1 Conventions Used in the Filer Manual As you read in this volume you should notice attributes assigned to certain types of text:  Instructions to press a key on a keyboard or click a button or tab on the screen appear in square brackets and in title case: o Press [Enter] o Click [Module/Segment]  Titles of check, dialog, and list boxes, fields, functions, options, processes, queries, reports, pages, tables, and windows appear in title case: o Submission Type list box o Name field o Company Information query o Return Copy check box  Menus, menu options, radio buttons, and statuses appear in title case and have double quotation marks around them: o “Test Filing” radio button o From the “Edit” menu, select “Copy” o “Busy” status  Directories and file names appear in bold text: o The C:\temp directory o r10q-630.txt (the file saved in ASCII)  Keystroke combinations appear between less-than and greater-than brackets and in upper case: o o  Internet Hyperlinks appear underlined and italicized: o https://www.portal.edgarfiling.sec.gov EDGAR Filer Manual (Volume II) 1-2 September 2020 2. 2.1 QUICK GUIDE TO EDGAR FILING EDGAR Filing Process This section is designed for the novice filer to explain the filing process and some of the terms that we will use throughout this manual. If you are familiar with EDGAR, then proceed to the index to find your submission type. A filer must use the EDGAR system when they have a filing obligation that requires an electronic form. They can also choose to use an electronic form for certain form types that may also be prepared in paper format. Increasingly, fewer forms are permitted via paper filing. All rules regarding which forms must be submitted electronically are found in Regulation S-T, General Rules and Regulations for Electronic Filings. A copy of this rule is available on the SEC’s Public Website at https://www.sec.gov/divisions/corpfin/ecfrlinks.shtml. The EDGAR system is comprised of a number of large computers that receive filings submitted by entities. An entity is one that files with the SEC. Entities may be unique companies that make Securities Act filings or individuals who make filings like Form 3 or 4. There are thousands of filings submitted to the EDGAR system each day. The system processes the filings according to rules defined by the SEC. Finally, if the documents are public, it transmits them to parties outside the SEC. Since there is a single internal SEC system processing these filings, filers must follow certain rules in preparing their filings so that they can be processed correctly. Once you know the Code of Federal Regulations (CFR) Form Type/Schedule/Rule that you must submit electronically as determined by the SEC Rules, you must determine the electronic submission type. On the EDGAR system, the submission is the envelope for all of the content you are sending in a single transmission. The submission type may tell the SEC and others viewing the filing something about the filing itself. For example, a Form 15 can have submission types of 15-12B, 15-12G, and 15-15D. The different submission types are used by filers who have a filing obligation under different sections of the act. For example, the 15-12B filer would have registered a class of securities under Section 12(b). EDGAR filings may consist of a number of documents, both primary and secondary. The primary document is the document that contains the information required by the SEC for the CFR Form Type/Schedule/Rule being submitted. Examples of the primary document include documents like the 10-Q, 8-K, S-1, N-8A, or POS AMI. Many times filers want or need to supplement their primary document with other documents. These are called secondary documents. Secondary documents most commonly include cover letters or correspondence, although correspondence documents may be sent in as primary documents in a correspondence submission type. Sometimes filings can also include exhibits which have a number and/or letter designator, whose content is defined by the SEC. These exhibits can include things like a company charter, power of attorney, or underwriting agreements. September 2020 2-1 EDGAR Filer Manual (Volume II) All primary and secondary documents must be in certain standard electronic formats to be accepted by the EDGAR system. The EDGAR system accepts ASCII, HTML, XML and, in some cases, XBRL or PDF primary documents. If you include graphics in your HTML document, then you must also include the .jpg and .gif files that contain your graphics. Two other document formats can be used as unofficial copies: PDF1 and, in some cases, XBRL. You must follow all of the rules outlined in this manual with regard to formatting these documents regardless of the tool you use to prepare and transmit your submission. 2.1.1 Using EDGARLink Online EDGARLink Online is an internet based online application. Filers can create a submission by entering header data and attaching filing documents in a single session. You must log in to the EDGAR Filing Website and indicate which form you would like to complete. Once you have all of your documents prepared, you can assemble your EDGARLink Online submission. Select the submission form type that you would like to file and you will be presented with questions and fields that need to be completed. This data will be added to your submission content and is commonly called the header or supplemental data. EDGARLink Online allows you to indicate whether the submission should be considered a live or test filing. A TEST filing allows you to make sure that the submission is correct by checking all of the assembled documents and applying EDGAR processing steps like determining the fee and checking your security codes. For a test submission, fees will not be deducted, the filing will not be disseminated, and your filing will not be considered an official filing. EDGARLink Online allows you to indicate whether you want to receive an exact copy of your filing after processing is complete. Submission contact information may be used by the Filer Support Branches or the SEC divisions or offices if there is an issue with your filing. Including this information allows us to get in touch with you quickly. Using the Notification Information page of the submission, you may add multiple e-mail addresses where you would like a notification message sent. Using other pages of the submissions, you may add secondary documents and provide fee information. You may save your filing to your local computer. As a final step, you must transmit the submission in the same Internet session. PDFs will qualify as an “official” document if they comply with specified criteria. Please refer to Section 5.2.3 – PDF for more information. 1 EDGAR Filer Manual (Volume II) 2-2 September 2020 2.1.2 EDGAR Online Forms Website The EDGAR Online Forms Website tool is an Internet based online application. Filers can create an Ownership form by entering primary document data and the header data in a single session. You must log in to the EDGAR Online Forms Website and indicate which form you would like to complete. Answer all of the questions. All filings assembled on this site are considered live, so please be careful as you enter information. You will be able to review and correct information before you send it to the EDGAR system. Similar to EDGARLink Online submissions, you may include e-mail addresses for filing notifications. As a final step, you must transmit the submission in the same Internet session. 2.1.3 After a Submission is Filed After you transmit your submission, the EDGAR system will provide you with an accession number. The accession number is a unique number that identifies your submission, which consists of (in sequential order):  ten digits, which are the CIK of the entity that logged in to submit the filing.  two digits, which define the current year.  final set of digits, which are assigned sequentially to the login CIK starting with one on the first business day of each year. It is important to use this number when reviewing the status of your filing or consulting with SEC divisions. After transmitting your submission, you may check on its status, and review e-mail notifications. In addition, if requested, you will receive messages via e-mail. The notification messages, which are identical to those you can retrieve via the Internet, include both the status of the submission and detailed error messages. EDGAR will either accept or suspend your filing. Acceptance means that the filing meets all of the EDGAR processing rules and, if live, the filing will be disseminated. Suspended means that the filing contains serious errors that you must correct. You can correct the errors and resubmit the filing. A suspended filing will not be disseminated nor will fees be deducted from your account. When the EDGAR system has completed the processing of your submission, if it is live and public, it will be transmitted electronically to a number of third parties. (Certain non-public documents will not be immediately disseminated but may be subsequently disseminated if they meet certain criteria.) Dissemination can often occur within seconds of your transmission. Private companies may post your filing on their websites for public use of their subscribers. The filings are also posted on the SEC’s Public Website. 2.2 Filing Checklist Please consult the following filing checklist in Table 2-1 to assist you with your filing. The checklist does not address all aspects of filing. Please consult the more detailed sections of the Filer Manual for specific guidance. September 2020 2-3 EDGAR Filer Manual (Volume II) Table 2-1: Filing Checklist Step Activity 1 Check that you have access codes for the EDGAR system. If not, follow procedures in the EDGAR Filer Manual, Volume I, General Information, to obtain codes. 2 Review your company data on EDGAR to determine that it is up-to-date. If you are an Investment Company with existing series and classes (contracts), review your series and class information to insure that names, status and ticker symbols are up-to-date before you submit a filing. New series and classes (contracts) are to be added via a filing. Details are in the EDGAR Filer Manual, Volume I, General Information. Completion Note: This data is used in creating header data in some filings and filing data in other types of filings. It is your responsibility to keep your company information current. 3 Determine the submission type you need to file and then find it in the indexes in Chapter 3, “Index to Forms.” This chapter will help you identify the website that should be used to prepare and submit your filing. 4 If your filing requires a fee, ensure that the funds are available in your account. See Chapter 4, “Filing Fee Information.” 5 Create documents that will be attached to the submission. See Chapter 5, “Constructing Attached Documents and Document Types.” Note: If you are using the EDGAR Online Forms Website, you do not need to create the primary document. EDGAR Filing Website 6 & 7 Access the EDGAR Filing Website and select the form type that you want to submit. See Chapter 7 for completing an EDGARLink Online Submission or Section 8.2 in Chapter 8 for completing an Online Form using the EDGAR Filing Website. Skip to step 8. EDGAR Online Forms Website 6 & 7 Access the EDGAR Online Forms Website and enter your form data. See Chapter 8 for details. Transmit after data entry and verification. Skip to step 10. 8 Transmit a test submission to the EDGAR system. For EDGARLink Online submissions, see Section 7.6.4, “Test Submissions;” for XML submissions, see Section 9.2.1, “Transmit XML as a Test Submission.” 9 Review your acceptance/suspense message to determine if changes are required. See Section 10.5, “Submission Information” for instructions. 10 Transmit a live submission to the EDGAR system. Make sure that a live file is created by having the live button clicked. For more details, refer to Section 7.6, “Transmissions to EDGAR” or Section 9.2.2, “Transmit XML as a Live Submission.” EDGAR Filer Manual (Volume II) 2-4 September 2020 Step Completion Review your acceptance/suspense message. If necessary, correct errors and file again. See Section 10.5, “Submission Information” for instructions on reviewing your acceptance/suspense message. 11 2.3 2.3.1 Activity General Information for Filers Hours of Operation EDGAR accepts filings and changes to company information each business day, Monday through Friday, from 6:00 A.M. to 10:00 P.M., Eastern Time. Transmissions started but not completed by 10:00 P.M. Eastern Time may be canceled, and you may have to re-submit on the next business day. 2.3.2 Introduction to Web Browsers The EDGAR system uses web-based technology to make submitting filings easier and faster. Web browsers read code called Hypertext Mark-up Language (HTML). Many people have become familiar with HTML since they have used the Internet. We use a browser as an integral part of EDGAR, providing our interface to the EDGAR Filing Website. 2.3.2.1 Browser Differences Internet Explorer (IE) and Google Chrome browsers (current versions) may be used to reach the EDGAR websites. Which browser you use is a personal preference. This section covers some functions that are innate to browsers and how your browser should be set up. You should be aware that there might be subtle differences if you are using IE or Google Chrome. Google Chrome Menu Bar Internet Explorer Menu Bar Figure 2-1: Browser Menu Bars Browsers have very similar navigation functions: [Back], [Forward], [Stop], and [Reload] buttons, Current Address Location fields, as well as buttons for performing other functions such as printing and saving. The biggest differences between the browsers are visual elements, such as buttons, menu options, and the location of preference settings. In addition, browsers behave differently in how they save or download files. To change default Google Chrome download/save settings, select “Settings” from the icon at the top right corner of the browser with the “Customize and control Google Chrome” help message; this will cause the “Settings” tab to open in the same browser window. In the “Settings” tab, click [Show advanced settings]. Under “Downloads,” select the “Ask where to save each file before downloading” check box. Choosing this setting prompts you for a location each time you September 2020 2-5 EDGAR Filer Manual (Volume II) save or download a file. For detailed information on your browser, see your browser's user manual or help function. The browser window works similarly to all windows, in that it can be maximized, minimized, and sized. The default menu bar contains buttons that help you navigate the Internet; however, these buttons do not necessarily help you navigate EDGAR. For the purposes of logging into EDGAR, downloading files, submitting filings and company queries, or updating company information, these buttons do not apply. Some of the functions you can use are Bookmark, to mark the EDGAR Login page for easy accessibility; Back, to correct, add, or remove criteria from a query; and Security, to turn on or off your security functions. IE and Google Chrome are the supported browsers for the EDGAR Filing Website, EDGAR Filer Management, and EDGAR Online Forms Management websites. We recommend that you do not use multiple browser windows or tabs when working on EDGAR. Otherwise, information from one window may impact information on other window(s) causing EDGAR applications to potentially function incorrectly. If you want to use multiple windows when working on EDGAR, you must select “New Session” (for IE) from the “File” menu. This creates a new browser session that will not share information with the existing session. EDGAR Filer Manual (Volume II) 2-6 September 2020 2.3.3 Accessing EDGAR To access EDGAR, you must have EDGAR access codes. New filers and filers who want to file in another capacity (e.g., filing agent or training agent) must use Form ID to apply for EDGAR access codes. The Form ID application must be filed electronically through the EDGAR Filer Management Website and include a notarized authentication document in PDF format. If you do not attach the required notarized authentication document as a PDF to Form ID, we cannot accept your application. Details of this process are covered in Volume I. Once you have obtained your access codes, you will be ready to log in to EDGAR, transmit submissions, run company queries, update your company information, or change your password or CCC (CIK Confirmation Code). 2.3.4 Getting Help with EDGAR For Procedural and Technical questions, contact Filer Support You can reach our Filer Support Branches in the Divisions at (202) 551-8900. The staff responds to general EDGAR questions like how to become a filer, the Form ID process, how to get to the websites, how to update filer information, filing of forms, and header tags. Filer Support is available each business day from 9:00 A.M. to 5:30 P.M. Eastern Time. Filer Support voicemail will be available during off hours. For general fee information, contact our Fee Account Services Branch in the Office of Financial Management at (202) 551-8900. For Substantive questions, contact your Division or Office For filing content, rule interpretations, filing date adjustments, and hardship exemption requests, contact the division or office that reviews the filing during normal business hours 9:00 A.M. to 5:30 P.M., Eastern Time. Division of Corporation Finance: For help with filings reviewed by the Division of Corporation Finance, contact the Division of Corporation Finance at (202) 551-3600. Division of Trading and Markets: For help with short sale filings, contact the Office of Interpretation and Guidance in the Division of Trading and Markets inquiry line: (202) 551-5777. For help with Form ATS-N filings, contact the Office of Market Supervision, in the Division of Trading and Markets, inquiry line: (202) 551-5777. Division of Investment Management: For help with filings reviewed by the Division of Investment Management, see below. For Form 13F, call the IM Chief Counsel inquiry line: (202) 551-6825. For N-CEN or Form 24F-2, call the N-CEN/24F-2 inquiry line: (202) 551-6703. For investment company filings (except Forms 13F, N-CEN and 24F-2), call the IM EDGAR inquiry line: (202) 551-6989. September 2020 2-7 EDGAR Filer Manual (Volume II) For questions concerning post-acceptance corrections and withdrawals, first please read our notice, “IM EDGAR Post-Acceptance Corrections” under “Investment Management” on the Guidance for Filers web page (https://www.sec.gov/info/edgar/guidance). For questions concerning series and classes (contracts), first read our notice, “Series and Class (Contract) Notice and FAQ’s” under “Investment Management” on the Guidance for Filers web page (https://www.sec.gov/info/edgar/guidance). Office of Municipal Securities: For help with the municipal advisor registration forms (Forms MA, MA-I, MA-NR, and MA-W), contact the Office of Municipal Securities at (202) 551-5680. Office of Credit Ratings For help with Form NRSRO and reports filed pursuant to Rule 17g-3 under the Exchange Act, contact the Office of Credit Ratings by e-mail at NRSROsubmissions@sec.gov or by phone at (212) 336-9080. 2.4 EDGAR Gateway and Websites The SEC maintains a number of websites and URLs to support the filing process. As we have developed more sites and URLs, it has become more complicated for filers to find the correct location for any single activity. To alleviate this problem, we developed the EDGAR Gateway to act as an interface between all EDGAR websites and URLs. By choosing the link that describes what you want to do, you can connect to the correct resource to accomplish your task. You can reach the EDGAR Gateway by using the following URL: https://www.portal.edgarfiling.sec.gov You can use links on this URL to access the websites or URLs. If you only remember one EDGAR website, this is the one to remember. The other EDGAR websites and/or URLs as well as their uses are as follows: URL Name https://www.edgarfiling.sec.gov Prepare and transmit EDGARLink Online Form filings Prepare and transmit Regulation A Forms, Regulation Crowdfunding Forms, Form 13H, Form 13F, Form SDR, Security-based Swap Entity Form filings, Form X-17A-5 Part III, Form 17-H, and Municipal Advisor Form filings Transmit XML Filer-Constructed Submissions Updates of Entity Information Filing Status and E-mail Notifications View the Fee Rate Table EDGAR Filing Website EDGAR Filer Manual (Volume II) 2-8 September 2020 URL Name https://www.onlineforms.edgarfiling.sec.gov Prepare and transmit Ownership filings Prepare and transmit Form D Filings Transmit XML Filer-Constructed Submissions Updates of Entity Information Filing Status and E-mail Notifications EDGAR Online Forms Website https://www.filermanagement.edgarfiling.sec.gov Apply for EDGAR Access (New) Generate Access Codes (New/Replacement) Update Passphrase Convert Paper Only Filer to Electronic Filer EDGAR Access for New Serial Companies Download the Filer Manual EDGAR Filer Management Website https://www.edgarcompany.sec.gov Public Access to company information EDGAR Company Database https://www.sec.gov Access to filings Information on Existing Rules Information on Proposed Rules Download the Filer Manual Frequently Asked Questions Download Filer-Constructed Technical Specifications SEC’s Public Website Please note that there may be more than one URL or website to help you with a single task. For example, there are two URLs where you can change entity data and download the Filer Manual. Please be very careful in linking to the websites. Some are preceded by https: and you will not be allowed access to a secure site without this designator. You should use the Favorites feature built into Internet Explorer to store the URLs for the sites you use frequently. September 2020 2-9 EDGAR Filer Manual (Volume II) 3. INDEX TO FORMS As a filer, you will first need to determine whether you must meet your filing obligation via EDGAR. The SEC Rules, particularly Regulation S-T, General Rules and Regulations for Electronic Filings, outline which filings are mandated as electronic. This means that they must be filed on EDGAR unless there is a case for Temporary or Continuing Hardship. (The rules for each form and hardship exemptions may differ, so please see the regulation for specific information.) Once you determine the form you need to file is electronic, then you need to identify the submission type to use. For each submission type, there are specific tools that you can use. As the EDGAR system has evolved using new technologies, tools have been added, changed, and sometimes updated. There is no longer a single tool for preparing an EDGAR submission. Your guide to the tools is this index. The first index allows you to lookup EDGAR electronic submission types easily if all you know is the submission form type. Included in the last two columns is detailed information about the tools that are used to create and/or assemble the filing. The second index is easiest to use if you are more comfortable looking up your submission type by Act. Before using the indexes, it is important to understand the difference between the Code of Federal Regulations (CFR) Form/Schedule/Rule column reference and the EDGAR Submission Type column. The index entries under the CFR Form/Schedule/Rule column refer to the titles of the actual Form, Schedule or Rule named in the CFR. The Submission Type refers to Form variations filers use on the electronic filing system to fulfill their filing obligation. For example, the paper Form 15 is implemented on EDGAR as a number of different submission types including: 15-12B, 15-12G, and 15-15D. The last three digits represent the section of the 34 Act under which the filer is obligated to file periodic reports. Using either Index, find the submission type, check that the description of the form matches your understanding of the purpose of the form, and identify the tool that should be used to create the form. The options in this column are EDGARLink Online, and Online Forms. There is a section in this manual describing in detail each of these tools. Chapter 7, “Preparing and Transmitting EDGARLink Online Submissions,” describes EDGARLink Online. Chapter 8, “Preparing and Transmitting Online Submissions,” describes online submissions using the EDGAR Online Forms Website and EDGAR Filing Website. The column entitled Filer-Constructed Technical Specifications should only be used by filers who want to create their submissions without the use of EDGAR tools. These Technical Specifications are available on the SEC’s Public Website. The Technical Specifications are delivered separately and are not part of the Filer Manual. Note: In Section 3.1, “Alpha/Numeric” for simplicity we include both the initial form and the associated amendment in the Submission Type column. September 2020 3-1 EDGAR Filer Manual (Volume II) 3.1 Alpha/Numeric Submission Type Description Tool/ Template Number FilerConstructed Form Spec. 1-A, 1-A/A Offering statement under Regulation A EDGAR Filing Website EDGAR REG A XML Technical Specification 1-A POS Post-qualification amendment to a 1-A offering statement EDGAR Filing Website EDGAR REG A XML Technical Specification 1-A-W, 1-A-W/A Withdrawal of offering statement under Regulation A EDGARLink Online EDGARLink Online XML Technical Specification 1-E, 1-E/A Notification under Regulation E by small business investment companies and business development companies. EDGARLink Online EDGARLink Online XML Technical Specification 1-E AD, 1-E AD/A Sales material filed pursuant to Rule 607 under Regulation E. EDGARLink Online EDGARLink Online XML Technical Specification 1-K, 1-K/A Annual Report Pursuant to Regulation A EDGAR Filing Website EDGAR REG A XML Technical Specification 1-SA, 1-SA/A Semiannual Report Pursuant to Regulation A EDGARLink Online EDGARLink Online XML Technical Specification 1-U, 1-U/A Current Report pursuant to Regulation A EDGARLink Online EDGARLink Online XML Technical Specification 1-Z, 1-Z/A Exit Report under Regulation A EDGAR Filing Website EDGAR REG A XML Technical Specification 1-Z-W, 1-Z-W/A Withdrawal of Exit Report under Regulation A EDGARLink Online EDGARLink Online XML Technical Specification EDGAR Filer Manual (Volume II) 3-2 September 2020 Submission Type Description Tool/ Template Number FilerConstructed Form Spec. 253G1 Reflects information previously omitted from the offering circular in reliance on Rule 253(b) EDGARLink Online EDGARLink Online XML Technical Specification 253G2 Reflects information that constitutes a substantive EDGARLink change from or addition to the information set forth in Online the last offering circular EDGARLink Online XML Technical Specification 253G3 Reflects information covered in both 253G1 and 253G2 EDGARLink Online EDGARLink Online XML Technical Specification 253G4 Reflects information covered in 253G1, 253G2 or 253G3 that is not being timely filed EDGARLink Online EDGARLink Online XML Technical Specification 2-E, 2-E/A Report of sales of securities pursuant to Rule 609 under Regulation E. EDGARLink Online EDGARLink Online XML Technical Specification 10-12B, 10-12B/A Initial general form for registration of a class of securities pursuant to Section 12(b) EDGARLink Online EDGARLink Online XML Technical Specification 10-12G, 10-12G/A Initial general form for registration of a class of securities pursuant to Section 12(g) EDGARLink Online EDGARLink Online XML Technical Specification 10-D, 10-D/A Periodic distribution reports by asset-backed issuers pursuant to Rule 13a-17 or 15d-17 EDGARLink Online EDGARLink Online XML Technical Specification 10-K, 10-K/A Annual report pursuant to Section 13 and 15(d) EDGARLink Online EDGARLink Online XML Technical Specification 10-KT, 10-KT/A Transition report pursuant to Rule 13a-10 or 15d-10 EDGARLink Online EDGARLink Online XML Technical Specification 10-Q, 10-Q/A Quarterly report pursuant to Section 13 or 15(d) EDGARLink Online EDGARLink Online XML Technical Specification September 2020 3-3 EDGAR Filer Manual (Volume II) Submission Type Description Tool/ Template Number FilerConstructed Form Spec. 10-QT, 10-QT/A Transition report pursuant to Rule 13a-10 or 15d-10 EDGARLink Online EDGARLink Online XML Technical Specification 11-K, 11-K/A Annual report of employee stock purchase, savings and similar plans EDGARLink Online EDGARLink Online XML Technical Specification 11-KT, 11-KT/A Transition report pursuant to rule 13a-10 or 15d-10 EDGARLink Online EDGARLink Online XML Technical Specification 13F-HR, 13F-HR/A Initial Quarterly Form 13F Holdings Report filed by institutional managers EDGAR Filing Website Online Forms EDGAR Form 13F XML Technical Specification EDGAR Form 13F XML Technical Specification 13F-NT, 13F-NT/A Initial Quarterly Form 13F Notice Report filed by institutional managers EDGAR Filing Website Online Forms 13H, 13H-Q, 13H-A, 13H-I, 13H-R, 13H-T Large Trader Registration Information Required of Large Traders Pursuant to the Securities Exchange Act of 1934 and Rule 13h-1 Thereunder. Initial Filing (13H), Amended Filing (13H-Q), Annual Filing (13HA), Inactive Status (13H-I), Reactivated Status (13HR), and Termination Filing (13H-T) EDGAR N/A Filing Website Online Forms 144, 144/A Filing for proposed sale of securities under Rule 144 EDGARLink Online EDGARLink Online XML Technical Specification 15-12B, 15-12B/A Notice of termination of registration of a class of securities under Section 12(b) EDGARLink Online EDGARLink Online XML Technical Specification 15-12G, 15-12G/A Notice of termination of registration of a class of securities under Section 12(g) EDGARLink Online EDGARLink Online XML Technical Specification 15-15D, 15-15D/A Notice of suspension of duty to file reports pursuant to Section 13 and 15(d) of the Act EDGARLink Online EDGARLink Online XML Technical Specification EDGAR Filer Manual (Volume II) 3-4 September 2020 Tool/ Template Number FilerConstructed Form Spec. 15F-12B, 15F-12B/A Notice of termination by a Foreign Private Issuer of a EDGARLink class of equity securities under Section 12(b) Online EDGARLink Online XML Technical Specification 15F-12G, 15F-12G/A Notice of termination of a foreign private issuer’s registration of a class of securities under Section 12(g). EDGARLink Online EDGARLink Online XML Technical Specification 15F-15D, 15F-15D/A Notice of a foreign private issuer’s suspension of duty to file reports pursuant to Section 13 and 15(d) of the Act EDGARLink Online EDGARLink Online XML Technical Specification 17HACON, 17HACON/A Confidential broker dealer annual 17-H report EDGAR Filing Website Online Forms EDGAR Form 17-H XML Technical Specification 17HQCON, 17HQCON/A Confidential broker dealer quarterly 17-H report EDGAR Filing Website Online Forms EDGAR Form 17-H XML Technical Specification 18-12B, 18-12B/A Form for initial registration of securities of foreign governments or political subdivisions pursuant to Section 12(b) EDGARLink Online EDGARLink Online XML Technical Specification 18-12G, 18-12G/A Form for initial registration of securities of foreign governments or political subdivisions thereof pursuant to Section 12(g) EDGARLink Online EDGARLink Online XML Technical Specification 18-K, 18-K/A Annual report for foreign governments and political subdivisions EDGARLink Online EDGARLink Online XML Technical Specification 20-F, 20-F/A Annual and transition report of foreign private issuers EDGARLink pursuant to Section 13 or 15(d) Online EDGARLink Online XML Technical Specification 20FR12B, 20FR12B/A Form for initial registration of a class of securities of foreign private issuers pursuant to Section 12(b) EDGARLink Online XML Technical Specification Submission Type September 2020 Description 3-5 EDGARLink Online EDGAR Filer Manual (Volume II) Description Tool/ Template Number FilerConstructed Form Spec. 20FR12G, 20FR12G/A Form for initial registration of a class of securities of foreign private issuers pursuant to Section 12(g) EDGARLink Online EDGARLink Online XML Technical Specification 24F-2NT, 24F-2NT/A Rule 24F-2 notice filed on Form 24F-2 EDGARLink Online EDGARLink Online XML Technical Specification 25, 25/A Notification filed by issuer to voluntarily withdraw a class of securities from listing and registration on a national securities exchange EDGARLink Online EDGARLink Online XML Technical Specification 25-NSE, 25-NSE/A Notification filed by national security exchange to report the removal from listing and registration of matured, redeemed or retired securities Distributed to National Securities Exchanges only Distributed to National Securities Exchanges only 3, 3/A Initial statement of beneficial ownership of securities Online Forms EDGAR Ownership XML Technical Specification 305B2, 305B2/A Application for designation of a new trustee under the Trust Indenture Act EDGARLink Online 4, 4/A Statement of changes in beneficial ownership of securities Online Forms EDGAR Ownership XML Technical Specification 40-6B, 40-6B/A Application under the Investment Company Act by an EDGARLink employees’ securities company Online EDGARLink Online XML Technical Specification 40-17F1, 40-17F1/A Initial certificate of accounting of securities and EDGARLink similar investments in the custody of management Online investment companies filed pursuant to Rule 17f-1 of the Investment Company Act of 1940 filed on Form N-17F-1 EDGARLink Online XML Technical Specification 40-17F2, 40-17F2/A Initial certificate of accounting of securities and EDGARLink similar investments in the custody of management Online investment companies filed pursuant to Rule 17f-2 of the Investment Company Act of 1940 filed on Form N-17F-2 EDGARLink Online XML Technical Specification Submission Type EDGAR Filer Manual (Volume II) 3-6 EDGARLink Online XML Technical Specification September 2020 Submission Type Description Tool/ Template Number FilerConstructed Form Spec. 40-17G, 40-17G/A Fidelity bond filed pursuant to Rule 17g1(g)(1) of the Investment Company Act of 1940 EDGARLink Online EDGARLink Online XML Technical Specification 40-17GCS, 4017GCS/A Filings of claim or settlement pursuant to rule 17g1(g)(1)(2) or (3) of the Investment Company Act of 1940 EDGARLink Online EDGARLink Online XML Technical Specification 40-24B2, 40-24B2/A Filing of sales literature pursuant to Rule 24b2 under the Investment Company Act of 1940 EDGARLink Online EDGARLink Online XML Technical Specification 40-33, 40-33/A Copies of all stockholder derivative actions filed with EDGARLink a court against an investment company or an affiliate Online thereof pursuant to Section 33 of the Investment Company Act of 1940 EDGARLink Online XML Technical Specification 40-8B25 Document or report EDGARLink Online EDGARLink Online XML Technical Specification 40-8F-2, 40-8F-2/A Initial application for de-registration pursuant to Investment Company Act Rule 0-2 EDGARLink Online EDGARLink Online XML Technical Specification 40-APP, 40-APP/A Applications under the Investment Company Act other than those reviewed by Office of Insurance Products EDGARLink Online EDGARLink Online XML Technical Specification 40-F, 40-F/A Annual reports filed by certain Canadian issuers pursuant to Section 15(d) and Rule 15d-4 EDGARLink Online EDGARLink Online XML Technical Specification 40FR12B, 40FR12B/A Registration of a class of securities of certain Canadian issuers pursuant to Section 12(b) of the 1934 Act EDGARLink Online EDGARLink Online XML Technical Specification 40FR12G, 40FR12G/A Registration of a class of securities of certain Canadian issuers pursuant to Section 12(g) of the 1934 Act EDGARLink Online EDGARLink Online XML Technical Specification 40-OIP, 40-OIP/A Applications under the Investment Company Act reviewed by Office of Insurance Products EDGARLink Online EDGARLink Online XML Technical Specification September 2020 3-7 EDGAR Filer Manual (Volume II) Submission Type Description Tool/ Template Number FilerConstructed Form Spec. 424A Prospectus filed pursuant to Rule 424(a) EDGARLink Online EDGARLink Online XML Technical Specification 424B1 Prospectus filed pursuant to Rule 424(b)(1) EDGARLink Online EDGARLink Online XML Technical Specification 424B2 Prospectus filed pursuant to Rule 424(b)(2) EDGARLink Online EDGARLink Online XML Technical Specification 424B3 Prospectus filed pursuant to Rule 424(b)(3) EDGARLink Online EDGARLink Online XML Technical Specification 424B4 Prospectus filed pursuant to Rule 424(b)(4) EDGARLink Online EDGARLink Online XML Technical Specification 424B5 Prospectus filed pursuant to Rule 424(b)(5) EDGARLink Online EDGARLink Online XML Technical Specification 424B7 Prospectus filed pursuant to Rule 424(b)(7) EDGARLink Online EDGARLink Online XML Technical Specification 424B8 Prospectus filed pursuant to Rule 424(b)(8) EDGARLink Online EDGARLink Online XML Technical Specification 424H, 424H/A Preliminary Prospectus filed pursuant to Rule 424(h) EDGARLink Online EDGARLink Online XML Technical Specification 425 Filing under Securities Act Rule 425 of certain prospectuses and communications in connection with business combination transactions EDGARLink Online EDGARLink Online XML Technical Specification 485APOS Post-effective amendment filed pursuant to Securities Act Rule 485(a) (this filing cannot be submitted as a 1940 Act only filing) EDGARLink Online EDGARLink Online XML Technical Specification EDGAR Filer Manual (Volume II) 3-8 September 2020 Submission Type Description Tool/ Template Number FilerConstructed Form Spec. 485BPOS Post-effective amendment filed pursuant to Securities Act Rule 485(b) (this filing cannot be submitted as a 1940 Act only filing) EDGARLink Online EDGARLink Online XML Technical Specification 485BXT Post-effective amendment filed pursuant to Securities Act Rule 485(b)(1)(iii) to designate a new effective date for a post-effective amendment previously filed pursuant to Securities Act Rule 485(a) (this filing cannot be submitted as a 1940 Act only filing) EDGARLink Online EDGARLink Online XML Technical Specification 486APOS Post-effective amendment to filing filed pursuant to Securities Act Rule 486(a) (this filing cannot be submitted as a 1940 Act only filing) EDGARLink Online EDGARLink Online XML Technical Specification 486BPOS Post-effective amendment to filing filed pursuant to Securities Act Rule 486(b) (this filing cannot be submitted as a 1940 Act only filing) EDGARLink Online EDGARLink Online XML Technical Specification 486 [Text truncated at 120,000 characters. The full text is on the page linked above.] --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Asec%3A037cd044c3b6e570. Public record. Not legal advice.