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Filer Manual – Volume II
EDGAR Filing
VERSION 37
June 2016
Notice
Use this EDGAR® Filer Manual when making electronic filings with the United States
Securities and Exchange Commission (SEC or “Commission”). See Rule 301 of Regulation S-T.
The EDGAR Filer Manual consists of three 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. EDGAR Filer Manual (Volume III) N-SAR Supplement is a
guide for preparing electronic submissions of Form N-SAR.
For up-to-date information regarding filing-related topics, consult the following EDGAR
websites:
•
Information for EDGAR Filers (http://www.sec.gov/info/edgar.shtml)
•
EDGAR Gateway to submit filings (http://www.portal.edgarfiling.sec.gov)
•
EDGAR Company Database (http://www.edgarcompany.sec.gov)
EDGAR® and EDGARLink® are registered trademarks of the Securities and Exchange
Commission. EDGARLite™ is a trademark 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, filers are asked not to include social security
numbers in filings submitted to the Commission.
June 2016
EDGAR Filer Manual (Volume II)
Updates
On June 13, 2016, EDGAR Release 16.2 will introduce the following changes:
•
EDGAR will be updated to allow registrants whose Standard Industrial Classification
(SIC) code is not 6189 (asset-backed securities) to file the following asset-backed
securities related submission form types:
o SF-1, SF-1/A, SF-3, SF-3/A, SF-3MEF, 424H, 424H/A, ABS-EE, ABS-EE/A, 8-K,
8-K/A, 10-D, and 10-D/A.
The following fields will now be required for all filers submitting form types 10-D and
10-D/A and providing Item 6 or attaching an EX-36 on submission form types 8-K and
8-K/A, irrespective of the filer’s SIC code:
o Sponsor CIK
o Depositor CIK
o ABS Asset Class
•
EDGAR will no longer provide support for the US-GAAP-2014, EXCH-2014,
COUNTRY-2012, and CURRENCY-2012 taxonomies. Please see
http://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete listing of supported
standard taxonomies.
•
Pursuant to a Commission exemptive order issued on June 13, 2016, certain filers will be
able to use Inline XBRL in their Related Official Filing for a limited period of time until
March of the year 2020, provided that the structured information satisfies all other
submission requirements and the conditions specified in the order are met. Inline XBRL
is a file format permitting both HTML and Interactive Data tags. Instructions for
formatting and attaching Inline XBRL documents to EDGAR submissions are described
in a new subsection 5.2.5 of EDGAR Filer Manual, Volume II.
June 2016
EDGAR Filer Manual (Volume II)
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
2.3.5
2.4
EDGAR Filing Process ................................................................................................................. 2-1
Using EDGARLink Online ........................................................................................................... 2-2
EDGAR OnlineForms/XML 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
Browser Differences ..................................................................................................................... 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 .................................................................................................... 3-31
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
Introduction ................................................................................................................................... 5-1
File Naming Standards.................................................................................................................. 5-1
Statutory Signatures ...................................................................................................................... 5-1
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5.2
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
Document Formats ........................................................................................................................ 5-2
ASCII Documents ......................................................................................................................... 5-2
HTML ......................................................................................................................................... 5-12
Unofficial PDF ............................................................................................................................ 5-24
Unofficial XBRL ........................................................................................................................ 5-27
Inline XBRL Documents ............................................................................................................ 5-34
Preparing or Referencing Module and Segment Documents ...................................................... 5-40
Module and Segment Naming .................................................................................................... 5-41
Types of Modules and Segments ................................................................................................ 5-42
Maintaining Modules and Segments ........................................................................................... 5-44
Document Types in EDGAR ...................................................................................................... 5-48
Non-Public and Confidential ...................................................................................................... 5-48
Exhibits ....................................................................................................................................... 5-49
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 1, 2, and 3 to attach XBRL Document Types. 6-5
6.3.2 XBRL instance, schema, and linkbase documents must be attached to an EDGAR submission
using the EX-100.*, EX-101.*, EX-99.SDR K.*, or EX-99.SDR L.* document types. ........................... 6-5
6.3.3 XBRL document names must match {base}-{date}[_{suffix}].{extension}. .............................. 6-6
6.3.4 An XBRL document must not contain HTML character name references. .................................. 6-6
6.3.5 The ampersand character must begin a valid XML predefined entity or numeric character
reference..................................................................................................................................................... 6-6
6.3.6 The URI content of the xlink:href attribute, the xsi:schemaLocation attribute and the
schemaLocation attribute must be relative and contain no forward slashes, or a recognized external
location of a standard taxonomy schema file, or a “#” followed by a shorthand xpointer. ....................... 6-7
6.3.7 XBRL document names are case sensitive. .................................................................................. 6-7
6.3.8 A submission must contain exactly one EX-100.INS, EX-101.INS, or EX-99.SDR K.INS. ....... 6-7
6.3.9 Filers must use one of the taxonomies as specified on the SEC website as their standard
taxonomy. .................................................................................................................................................. 6-7
6.3.10
A submission must contain at least one company extension schema EX-100.SCH, EX101.SCH, or EX-99.SDR K.SCH. ............................................................................................................. 6-7
6.3.11
Attribute xml:base must not appear in any Interactive Data document.................................... 6-7
6.4
Interactive Data Filing Syntax ...................................................................................................... 6-8
6.4.1 Reserved........................................................................................................................................ 6-8
6.4.2 EDGAR may delete all XBRL attachments from a submission if any of them 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 must have the CIK of the registrant as its content except in attachment
EX-99.SDR L.INS when it contains the financial report of an entity without a CIK. ............................... 6-8
6.5.3 All xbrli:identifier elements in an instance must have identical content. ..................................... 6-8
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6.5.4 The xbrli:scenario element must not appear in any xbrli:context. ................................................ 6-8
6.5.5 If an xbrli:segment element appears in a context, then its children must be one or more
xbrldi:explicitMember elements. ............................................................................................................... 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 in the same instance..
...................................................................................................................................................... 6-9
6.5.9 If the duration of a context is more than 24 hours, then its endDate datetime value must be greater
than the startDate datetime of any other context 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
6.5.12
An instance must not have more than one fact having the same element name, equal
contextRef attributes, and if they are present, equal unitRef attributes and xml:lang attributes,
respectively, unless their fact values are the same. .................................................................................. 6-10
6.5.13
The default value of the xml:lang attribute on non-numeric facts and on link:footnote is ‘enUS’.
................................................................................................................................................ 6-10
6.5.14
An instance having a fact with non-nil content and the xml:lang attribute not equal to “en-US”
must also contain a fact using the same element and all other attributes with an xml:lang attribute equal to
“en-US”. ................................................................................................................................................ 6-10
6.5.15
If the un-escaped content of a fact with base type us-types:textBlockItemType or a type equal
to or derived by restriction of the type ‘escapedItemType’ in a standard taxonomy schema namespace
contains the “<” character followed by a QName and whitespace, “/>” or “>”, then the un-escaped
content must contain only a sequence of text and XML nodes................................................................ 6-11
6.5.16
Facts of type “text block” whose un-escaped content contains markup must satisfy the content
model of the BODY tag as defined in 5.2.2. ............................................................................................ 6-12
6.5.17
The xbrli:xbrl element must not have any facts with the precision attribute. ......................... 6-12
6.5.18
Reserved. ................................................................................................................................ 6-12
6.5.19
An instance covering a reporting period must contain a Required Context that is an
xbrli:context having xbrli:startDate equal to 00:00:00 on the first day of the reporting period and
xbrli:endDate equal to 24:00:00 on its last day........................................................................................ 6-12
6.5.20
For each required Document Information element, an instance must contain a fact with that
element and a contextRef attribute referring to its Required Context...................................................... 6-13
6.5.21
An instance must contain one non-empty fact for each required Entity Information element,
each with a contextRef attribute referring to a Required Context. The value of an EntityPublicFloat fact in
an instance will be 0 for an entity that has only public debt. ................................................................... 6-14
6.5.22
All other elements in the dei namespace are optional. ........................................................... 6-15
6.5.23
The contents of the dei:EntityCentralIndexKey fact in the Required Context must equal the
content of the xbrli:identifier element in that context. ............................................................................. 6-15
6.5.24
The official Registrant Name that corresponds to the CIK of the xbrli:identifier text content
must be a case-insensitive prefix of the dei:EntityRegistrantName fact in the Required Context, unless the
xbrli:identifier value is 0000000000. ....................................................................................................... 6-15
6.5.25
Elements with a type attribute equal to or a restriction of ‘domainItemType’ in a standard
taxonomy schema target namespace must not appear as facts in an instance. ......................................... 6-15
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EDGAR Filer Manual (Volume II)
6.5.26
An instance with dei:DocumentType of 10-K, 10-Q, 20-F, 10-KT, 10-QT, or 40-F must have
at least one non-empty dei:EntityCommonStockSharesOutstanding fact for each class of stock or other
units of ownership outstanding. ............................................................................................................... 6-15
6.5.27
A link:footnoteLink element must have no children other than link:loc, link:footnote, and
link:footnoteArc. ...................................................................................................................................... 6-16
6.5.28
The xlink:role attribute of a link:footnote element must be defined in the XBRL Specification
2.1.
................................................................................................................................................ 6-16
6.5.29
The xlink:role attribute of a link:loc element must be empty, or defined in the XBRL
Specification 2.1. ..................................................................................................................................... 6-16
6.5.30
The xlink:arcrole attribute of a link:footnoteArc element must be defined in the XBRL
Specification 2.1 or a standard taxonomy schema. .................................................................................. 6-16
6.5.31
Reserved. ................................................................................................................................ 6-16
6.5.32
A link:footnoteLink link:loc xlink:href attribute must start with the sharp sign “#”.............. 6-16
6.5.33
Every nonempty link:footnote element must be linked to at least one fact. ........................... 6-16
6.5.34
The content of a link:footnote element must satisfy the content model of the BODY tag as
defined in 5.2.2. ....................................................................................................................................... 6-16
6.5.35
If element “UTR” in a standard namespace is declared in the DTS of an instance, then the
value of each ‘unitRef’ attribute on each fact of a type in that registry must refer to a unit declaration
consistent with the data type of that fact, where consistency is defined by that registry. ........................ 6-17
6.5.36
The local name part of the content of xbrli:measure in UTF-8 must not exceed 200 bytes in
length.
................................................................................................................................................ 6-17
6.5.37
The decimals attribute value must not cause non-zero digits in the fact value to be interpreted
as zero. ................................................................................................................................................ 6-17
6.5.38
Do not use element xbrli:forever in contexts.......................................................................... 6-18
6.6
Contents of Instance Data ........................................................................................................... 6-18
6.6.1 In an instance reporting a fiscal year, non-numeric facts containing text about any portion of that
or a prior year must have a contextRef attribute to an xbrli:context for the reporting period year.......... 6-18
6.6.2 In an instance reporting a fiscal year-to-date, the non-numeric facts containing text about any
portion of the year-to-date or prior year must have a contextRef attribute to an xbrli:context representing
the year-to-date. ....................................................................................................................................... 6-18
6.6.3 Facts about a registrant must have an xbrli:context element in the default legal entity, except for
facts that apply only to a reportable segment or a subsidiary with separate reporting obligations to the
Commission. ............................................................................................................................................ 6-18
6.6.4 If facts about a Consolidated Entity and one or more of its subsidiaries, each with separate
reporting obligations to the Commission, appear in a single instance, it is a consolidating instance. ..... 6-19
6.6.5 The contexts for facts about entities other than the Consolidated Entity must have xbrli:explicit
Member with a dimension attribute equal to dei:LegalEntityAxis and distinct values........................... 6-19
6.6.6 Facts in a consolidating instance with a context that names an entity with subsidiaries, applies
collectively to subsidiaries within that subset. ......................................................................................... 6-20
6.6.7 In a consolidating instance, facts that apply only to the parent company and not to any specific
subsidiaries must have contexts whose xbrldi:explicitMember elements have a dimension attribute of
dei:LegalEntityAxis and value us-gaap:ParentCompanyMember. ......................................................... 6-21
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6.6.8 In a consolidating instance, facts that apply only to eliminations between subsidiaries must have
contexts whose xbrldi:explicitMember elements have a dimension attribute of dei:LegalEntityAxis and
value us-gaap:ConsolidationEliminationsMember. ................................................................................ 6-21
6.6.9 Facts that apply to all classes of stock in a submission must have an xbrli:context element without
a dimension attribute equal to us-gaap:StatementClassOfStockAxis. ..................................................... 6-21
6.6.10
An instance containing facts that are only specific to distinct stock classes in a statement must
distinguish those facts using xbrli:context elements whose xbrldi:explicitMember elements have a
dimension attribute of us-gaap:StatementClassOfStockAxis. ................................................................ 6-21
6.6.11
An instance containing multiple reports about the same entity for the same periods under
different reporting assumptions must distinguish the facts in different reports using xbrli:context elements
whose xbrldi:explicitMember elements have a dimension attribute of us-gaap:StatementScenarioAxis.......
................................................................................................................................................ 6-22
6.6.12
An instance must contain a fact for each combination of line item and period that appears on
the face of the financial statements of the corresponding official HTML/ASCII document. .................. 6-22
6.6.13
The facts representing a line item that appears on the face of the financial statements of the
corresponding official HTML/ASCII document must use the same element in different periods. ......... 6-22
6.6.14
An instance must contain a fact for each amount disclosed parenthetically in line items that
appear on the face of the financial statements of the corresponding official HTML/ASCII document. . 6-23
6.6.15
The xsi:nil="true" attribute must be used only to convey a value that is different from both
“zero” and different from not reporting the fact at all, or to identify a fact detailed only by a link:footnote.
................................................................................................................................................ 6-23
6.6.16
An instance must contain facts containing each complete footnote and each required schedule
(as set forth in Article 12 of Regulation S-X) of the corresponding official HTML/ASCII document, as a
single block of text. .................................................................................................................................. 6-24
6.6.17
An instance must not contain facts that do not appear in the corresponding official
HTML/ASCII document. ......................................................................................................................... 6-25
6.6.18
Page headers and footers appearing in an official HTML/ASCII document must not appear in
any of the facts or link:footnote elements of an instance. ........................................................................ 6-25
6.6.19
For each significant accounting policy within the accounting policies footnote of the
corresponding official HTML/ASCII document, an instance must contain a fact containing the policy as a
block of text, if the document type requires “level 2” tagging. ............................................................... 6-25
6.6.20
An instance must contain each table within each footnote in the corresponding official
HTML/ASCII document as a separate fact block of text, if the document type requires “level 3” tagging. ..
................................................................................................................................................ 6-25
6.6.21
Reserved ................................................................................................................................. 6-25
6.6.22
An instance must contain separately each monetary value, percentage, and number in each
footnote in the corresponding official HTML/ASCII document, as a fact, if the document type requires
“level 4” tagging. ..................................................................................................................................... 6-25
6.6.23
An element used in numeric facts representing amounts must have an xbrli:periodType
attribute that is the same as the amounts reported.................................................................................... 6-26
6.6.24
If an element used in numeric facts representing amounts in one or more periods has a
definition, then the scope of that definition must include the material amounts reported for that line item
in the corresponding official HTML/ASCII document. ........................................................................... 6-27
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EDGAR Filer Manual (Volume II)
6.6.25
An element must not be used in numeric facts representing amounts of a line item in different
periods if it has a definition that explicitly excludes one or more of the material amounts in the
corresponding official HTML/ASCII document...................................................................................... 6-27
6.6.26
When there is a choice among different elements that have definitions consistent with a set of
facts in one or more periods, use the element with the narrowest definition. .......................................... 6-27
6.6.27
If there is a choice among different elements whose type attribute is consistent with a set of
facts in one or more periods, use the element with the most specific type attribute. ............................... 6-27
6.6.28
When there is a choice among different elements having distinct link:reference elements in a
standard taxonomy, use the element with the most specific reference. ................................................... 6-28
6.6.29
When choosing the most appropriate element for facts in one or more periods, the element’s
xbrli:periodType attribute takes precedence over the type attribute, which takes precedence over the
element’s documentation string if present, which in turn takes precedence over the label string, which in
turn takes precedence over link:reference elements................................................................................. 6-28
6.6.30
Invert the sign of a numeric fact whose element has an xbrli:balance value that is inconsistent
with the reporting concept being reported. .............................................................................................. 6-28
6.6.31
The content of a numeric fact never has a scale factor. .......................................................... 6-28
6.6.32
The value of the decimals attribute of a fact must correspond to the accuracy of the
corresponding amount as reported in the official HTML/ASCII document. ........................................... 6-29
6.6.33
Do not resolve calculation inconsistencies by inserting digits that do not appear in the official
HTML/ASCII document. ......................................................................................................................... 6-29
6.6.34
Do not define or use units that imply a scale factor on a currency. ........................................ 6-30
6.6.35
Each unit must appear with only one implicit power-of-ten scale factor per instance. .......... 6-30
6.6.36
If a fact whose element type attribute equals ‘us-types:dateStringItemType’ or a restriction of it
refers to a specific date, then its value must be a valid XML Schema date. ............................................ 6-31
6.6.37
If a fact whose element type attribute is ‘us-types:durationStringItemType’ or a restriction of it
refers to a specific length of time, then its value must be a valid XML Schema duration....................... 6-31
6.6.38
Reserved. ................................................................................................................................ 6-31
6.6.39
Text that is shown in the official HTML/ASCII document at the bottom of a page on the face
of the financials preceded by a superscript must appear in the corresponding instance as the text of a
link:footnote element. .............................................................................................................................. 6-31
6.6.40
Distinct texts that are shown in the official HTML/ASCII document at the bottom of a page on
the face of the financials preceded by distinct superscripts must appear in the corresponding instance as
the text of distinct link:footnote elements. ............................................................................................... 6-31
6.7
Syntax of Company Extension Schemas .................................................................................... 6-31
6.7.1 The xsd:schema must not have an xsd:include element.............................................................. 6-31
6.7.2 If an xsd:import element has a namespace attribute equal to a standard taxonomy schema, then its
schemaLocation attribute must be the standard taxonomy assigned to that namespace. ......................... 6-32
6.7.3 The authority part of an xsd:schema targetNamespace attribute must not equal the authority part
of a targetNamespace attribute of any standard taxonomy schema. ........................................................ 6-32
6.7.4 The targetNamespace attribute must match http://{authority}/{versionDate}. .......................... 6-32
6.7.5 The targetNamespace attribute must be a valid URI with an {authority} that is either a domain
name controlled by the publisher of the schema, a domain name controlled by the registrant, or if neither
exists, then a mnemonic name for the registrant such as its ticker symbol.............................................. 6-32
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6.7.6 The targetNamespace attribute must be a valid URI with a {versionDate} that identifies the
release date of the schema........................................................................................................................ 6-32
6.7.7 Element xsd:schema must bind a Recommended Namespace Prefix for the targetNamespace
attribute that does not contain the underscore character. ......................................................................... 6-33
6.7.8 Element xsd:schema must not contain any occurrences of “embedded” linkbases. ................... 6-33
6.7.9 The roleURI attribute of a link:roleType element must begin with the same {scheme} and
{authority} as the targetNamespace attribute. ......................................................................................... 6-33
6.7.10
A DTS must not contain more than one link:roleType element with equal values of the
roleURI attribute. ..................................................................................................................................... 6-33
6.7.11
A link:roleType declaration with link:usedOn containing link:presentationLink,
link:definitionLink or link:calculationLink must also have a link:usedOn for the other two. ................. 6-33
6.7.12
A link:roleType element must contain a link:definition child element whose content will
communicate the title of the section, the level of facts in the instance that a presentation relationship in the
base set of that role would display, and sort alphanumerically into the order that sections appear in the
official HTML/ASCII document. ............................................................................................................ 6-34
6.7.13
The arcroleURI attribute of a link:arcroleType element must begin with the same {scheme}
and {authority} parts as the targetNamespace attribute. .......................................................................... 6-36
6.7.14
A DTS must not contain more than one link:arcroleType element with equal values of the
arcroleURI attribute. ................................................................................................................................ 6-36
6.7.15
A link:arcroleType element must have a nonempty link:definition. ...................................... 6-36
6.7.16
The name attribute of an xsd:element must not equal any xsd:element name attribute in a
standard taxonomy schema that appears in the same instance DTS. ....................................................... 6-36
6.7.17
The id attribute of an xsd:element must consist of the Recommended Namespace Prefix of the
element namespace, followed by one underscore, followed only by its name attribute. ......................... 6-36
6.7.18
The nillable attribute value of an xsd:element must equal ‘true’. .......................................... 6-37
6.7.19
The xsd:element substitutionGroup attribute must not be a member of a substitution group with
head ‘xbrli:tuple’...................................................................................................................................... 6-37
6.7.20
An xsd:element must not have an xbrldt:typedDomainRef attribute. .................................... 6-37
6.7.21
If the abstract attribute of xsd:element is ‘true’, then the xbrli:periodType attribute must be
‘duration’. ................................................................................................................................................ 6-37
6.7.22
Reserved. ................................................................................................................................ 6-37
6.7.23
The xsd:element substitutionGroup attribute must equal ‘xbrldt:dimensionItem’ if and only if
the name attribute ends with ‘Axis’. ........................................................................................................ 6-37
6.7.24
The xsd:element name attribute must end with ‘Table’ if and only if substitutionGroup
attribute equals ‘xbrldt:hypercubeItem’. .................................................................................................. 6-37
6.7.25
If the xsd:element substitutionGroup attribute is not equal to ‘xbrldt:dimensionItem’ or equal
to ‘xbrldt:hypercubeItem’ then it must equal ‘xbrli:item’. ...................................................................... 6-37
6.7.26
If xsd:element name attribute ends with ‘LineItems’ then the abstract attribute must equal
‘true’.
................................................................................................................................................ 6-37
6.7.27
The xsd:element name attribute must end with ‘Domain’ or ‘Member’ if and only if the type
attribute equals or is derived from ‘domainItemType’ in a standard taxonomy schema target namespace. ..
................................................................................................................................................ 6-37
6.7.28
If xsd:element type attribute equals or is derived from ‘domainItemType’ in a standard
taxonomy schema target namespace then the xbrli:periodType attribute must equal ‘duration’............. 6-37
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6.7.29
The content of an xsd:element, xsd:complexType, or xsd:simpleType name attribute in UTF-8
must not exceed 200 bytes in length. ....................................................................................................... 6-37
6.7.30
The content of a targetnamespace, roleURI or arcroleURI attribute in UTF-8 must not exceed
255 bytes in length. .................................................................................................................................. 6-38
6.7.31
The xsd:element type must not be equal to or derived from xbrli:fractionItemType. ............ 6-38
6.7.32
An element declaration having a non-numeric base type, abstract not 'true', and not derived
from domainItemType must have the value 'duration' for xbrli:periodType. .......................................... 6-38
6.8
Content of Schemas .................................................................................................................... 6-38
6.8.1 A schema that changes any xsd:element or type declarations or changes any relationships in its
DTS from an earlier version of itself in such a way as to invalidate earlier instances must use only the
{versionDate} portion of its targetNamespace attribute to identify the new version. ............................. 6-38
6.8.2 Reserved...................................................................................................................................... 6-38
6.8.3 Do not define link:arcroleType (or link:roleType for a resource-type element) that means the
same as arc roles or resource roles that are already defined in the XBRL 2.1 specification or in a standard
taxonomy. ................................................................................................................................................ 6-38
6.8.4 Wherever possible, registrants should assign a standard and other labels for an element defined in
a standard taxonomy schema in preference to declaring a new element in a company schema. ............. 6-39
6.8.5 Reserved...................................................................................................................................... 6-39
6.8.6 Do not include company-specific or period-specific information in an xsd:element name attribute
for elements having other than type ‘domainItem Type’. ........................................................................ 6-39
6.8.7 Reserved...................................................................................................................................... 6-39
6.8.8 Declare an xsd:element with an abstract attribute equal to ‘true’ if an appropriate abstract element
does not exist, and use the presentation linkbase to have facts rendered sequentially............................. 6-39
6.8.9 Declare an xsd:element with a type attribute equal to ‘xbrli:monetaryItemType’ if the standard
taxonomy schema contains only monetary type elements that, in the judgment of the registrant, are too
broadly defined for a given line item. ...................................................................................................... 6-40
6.8.10
Do not declare different elements for different values of the same underlying line item. ..... 6-40
6.8.11
An xsd:element with a type attribute equal to ‘xbrli:monetaryItemType’ must have an
xbrli:balance attribute if it appears on a statement of income or balance sheet. ...................................... 6-40
6.8.12
An xsd:element with a type attribute equal to ‘xbrli:monetaryItemType’ has an
xbrli:periodType attribute equal to ‘instant’ if and only if it represents beginning and end of period
balances, as distinct to balances defined over a period of time................................................................ 6-41
6.8.13
An xsd:element with a type attribute equal to ‘xbrli:monetaryItemType’ that represents an
adjustment must have a xbrli:periodType attribute equal to ‘duration’. .................................................. 6-41
6.8.14
A ratio of values that would have the same unitRef attribute must be declared as an
xsd:element with a type attribute equal to or derived from ‘percentItemType’ in a standard taxonomy
schema target namespace, even though its value is not scaled by 100. ................................................... 6-41
6.8.15
A ratio of values for which its facts would have an ISO 4217 currency in the numerator and a
different ISO 4217 currency in the denominator must be declared as an xsd:element with a type equal to
or derived from xbrli:pureItemType. ....................................................................................................... 6-41
6.8.16
If facts in an instance are dates, but no xsd:element in a standard taxonomy with a type
attribute equal to ‘xbrli:dateItemType’ is appropriate, declare an xsd:element with a type attribute equal to
‘xbrli:dateItemType’. ............................................................................................................................... 6-42
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6.8.17
If facts in an instance are a mixture of text, date, numbers or other values, and no xsd:element
in a standard taxonomy with a type attribute equal to ‘xbrli:stringItemType’ is appropriate, then declare
an xsd:element with a type attribute equal to ‘xbrli:stringItemType’. ..................................................... 6-42
6.8.18
If no standard taxonomy schema contains domain member elements specific enough to
distinguish between facts needing distinct values of ‘xbrldi:explicitMember’, then declare an xsd:element
with a type attribute equal to or derived from ‘domainItemType’ in a standard taxonomy schema target
namespace. ............................................................................................................................................... 6-43
6.8.19
Do not declare an xsd:element with a type attribute equal to or derived from
‘domainItemType’ in a standard taxonomy schema target namespace as an explicit “total” domain
member. ................................................................................................................................................ 6-43
6.8.20
For value and narrative facts, declare an xsd:element with a substitutionGroup attribute equal
to ‘xbrldt:dimensionItem’ if a standard taxonomy schema contains no Axis element for a reporting axis
appearing in the original HTML/ASCII document. ................................................................................. 6-43
6.8.21
Declare an xsd:element with a substitutionGroup attribute equal to ‘xbrldt:hypercubeItem’ if a
standard taxonomy schema contains no Table elements appropriate to the reporting axis needed. ........ 6-44
6.8.22
Reserved. ................................................................................................................................ 6-44
6.8.23
Define an xsd:element with a type attribute equal to ‘us-types:textBlockItemType’ or a type
equal to or derived by restriction from the type ‘escapedItemType’ in a standard taxonomy schema
namespace if the standard taxonomy schema contains only text block type elements that, in the judgment
of the registrant, are too broadly defined for a footnote or table. ............................................................ 6-44
6.9
Syntax of all Linkbases ............................................................................................................... 6-44
6.9.1 A link:linkbase must be XML Linking Language (XLink) 1.0 valid. ........................................ 6-44
6.9.2 An effective relationship exists between a target and source element when there is an element
with an xlink:type attribute of 'arc' and a use attribute of “optional” that has a higher value of the priority
attribute than any equivalent relationship in its base set. ......................................................................... 6-45
6.9.3 A link:linkbase in a submission must have no ineffectual relationships..................................... 6-45
6.9.4 The xlink:role attribute of an element with a type='extended' attribute or a type='resource'
attribute must be present and must not be empty. .................................................................................... 6-45
6.9.5 The xlink:role attribute of an element with an xlink:type attribute of ‘resource’ must be present
and must be defined in XBRL 2.1 or a standard taxonomy. .................................................................... 6-45
6.9.6 The text preceding a sharp sign ‘#’ in an xlink:href attribute of link:arcroleRef must be a standard
taxonomy. ................................................................................................................................................ 6-45
6.9.7 All extended link elements in a single linkbase must have the same namespace and local name. ....
.................................................................................................................................................... 6-46
6.9.8 Arcs that are defined as equivalent in XBRL 2.1 and having the same value for the use attribute
are duplicate relationships........................................................................................................................ 6-46
6.9.9 The value of the priority attribute must be strictly less than 10. ................................................. 6-46
6.10
Syntax of Label Linkbases .......................................................................................................... 6-46
6.10.1
An element used in a fact or xbrldi:explicitMember in an instance must have an English
standard label in the DTS of that instance. .............................................................................................. 6-46
6.10.2
An element used in a fact or xbrldi:explicitMember in an instance must have at most one label
for any combination of the xlink:role attribute and the xml:lang attribute in the DTS of that instance. . 6-46
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6.10.3
If an element used in an instance is assigned a label in the DTS whose xml:lang attribute is not
“en-US”, then the DTS must also contain a link:label for the same element and all other attributes with an
xml:lang attribute equal to “en-US”......................................................................................................... 6-47
6.10.4
The DTS of an instance must have no distinct elements having the same English standard label
(xml:lang attribute equal to “en-US”). ..................................................................................................... 6-47
6.10.5
A label linkbase must not have a definition for an element defined in a standard taxonomy.6-47
6.10.6
The ASCII text of link:label must be a string of fewer than 511 characters with no consecutive
XML whitespace characters and no occurrences of ‘<’ unless its xlink:role attribute is
‘http://www.xbrl.org/2003/label/documentation’. ................................................................................... 6-47
6.10.7
Reserved. ................................................................................................................................ 6-47
6.10.8
The text of link:label must not have leading or trailing XML whitespace. ............................ 6-47
6.10.9
Non-numeric elements must not have labels whose xlink:role value implies they apply to
numeric values. ........................................................................................................................................ 6-48
6.11
Content of Label Linkbases ........................................................................................................ 6-48
6.11.1
Assign a label of an element used in an instance the same text as the corresponding line item in
the original HTML/ASCII document. ...................................................................................................... 6-48
6.11.2
Assign a label of an element in a parenthetical disclosure the same text as the corresponding
text in the original HTML/ASCII document............................................................................................ 6-49
6.11.3
If an numeric element is in presentation relationships in a relationship group with other
numeric elements, and its units differ from the other elements and in the minority, then the suffix of its
label must specify those units. ................................................................................................................. 6-49
6.11.4
An xsd:element should be assigned a total label if the element will be presented with different
labels depending on whether it is shown as a line item or as a summation of other line items. .............. 6-50
6.11.5
An xsd:element with a type attribute equal to ‘xbrli:monetaryItemType’ that does not have an
xbrli:balance attribute must have a definition that disambiguates its sign. .............................................. 6-50
6.11.6
Assign a “negating” label to an xsd:element with an xbrli:balanceType attribute that is
inconsistent with the presentation in the official HTML/ASCII document. ............................................ 6-50
6.11.7
If an xsd:element with an xbrli:periodType attribute equal to ‘instant’ could be presented as
either a beginning or end of period value in a roll forward, assign period start labels or period end labels...
................................................................................................................................................ 6-51
6.11.8
Assign an xsd:element different terse or verbose labels if the same element will appear with
different labels depending on the presentation relationships that have it as a target. .............................. 6-51
6.11.9
A label linkbase of a standard taxonomy should not be included in the DTS of an instance. 6-52
6.12
Syntax of Presentation Linkbases ............................................................................................... 6-52
6.12.1
The link:presentationArc element requires an order attribute. ............................................... 6-52
6.12.2
All effective presentation relationships in the same base set with the same source element must
have distinct values of the order attribute. ............................................................................................... 6-52
6.12.3
An element used in an instance must participate in at least one effective presentation
relationship in the DTS of that instance. .................................................................................................. 6-52
6.12.4
Reserved. ................................................................................................................................ 6-52
6.12.5
If an element used in an instance is the target in the instance DTS of more than one effective
presentation relationship in a base set with the same source element, then the relationships must have
distinct values of the preferredLabel attribute. ........................................................................................ 6-52
6.12.6
Each effective presentation relationship base set should have only one root element. ......... 6-53
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6.12.7
An effective presentation relationship whose target is an xsd:element with an xbrli:periodType
attribute equal to ‘duration’ should not have a preferredLabel attribute value that is a role for elements
with xbrli:periodType attribute equal to ‘instant’. ................................................................................... 6-53
6.12.8
Each axis element in an effective presentation relationship base set should be the source of at
least one effective presentation relationship in the same base set whose target is a domainItemType
element. ................................................................................................................................................ 6-53
6.12.9
A base set having one effective presentation relationship whose target has the same local name
as the unitRef attribute value of a fact of a source or target element in the same base set should provide an
ordering for all such unitRef attribute values........................................................................................... 6-53
6.13
Content of Presentation Linkbases.............................................................................................. 6-53
6.13.1
A presentation linkbase of a standard taxonomy should not be included in the DTS of an
instance. ................................................................................................................................................ 6-53
6.13.2
The element of every fact in an instance must participate in an effective presentation
relationship in a base set whose xlink:role attribute corresponds to the locations where the fact appears in
the original HTML/ASCII document. ...................................................................................................... 6-53
6.13.3
Organize the effective presentation relationships in a base set using the ordering and
indentation of the facts in the original HTML/ASCII document. ............................................................ 6-54
6.13.4
All elements of facts corresponding to parentheticals in the original HTML/ASCII document
must be the targets only of effective presentation relationships in one base set and all having the same
source abstract element. ........................................................................................................................... 6-54
6.14
Syntax of Calculation Linkbases ................................................................................................ 6-54
6.14.1
Element link:calculationArc requires an order attribute. ........................................................ 6-54
6.14.2
Element link:calculationArc requires a weight attribute value equal to 1 or -1. .................... 6-54
6.14.3
The source and target of an effective calculation relationship must have equal values of the
xbrli:periodType attribute. ....................................................................................................................... 6-54
6.14.4
There must be no directed cycles in effective relationships having arc role
http://www.xbrl.org/2003/role/summation-item. ..................................................................................... 6-54
6.14.5
If an instance contains non-empty facts for the source and target of an effective calculation
relationship, then at least one effective presentation relationship that the source and target appear in
(because of 6.12.3) must be either (a) a relationship with each other or (b) two relationships with any
other elements that share a single extended link role............................................................................... 6-54
6.15
Content of Calculation Linkbases ............................................................................................... 6-55
6.15.1
A calculation linkbase of a standard taxonomy should not be included in the DTS of an
instance. ................................................................................................................................................ 6-55
6.15.2
If the original HTML/ASCII document shows two or more line items along with their net or
total during or at the end of the Required Context period, and the instance contains corresponding
numeric facts, then the DTS of the instance must have an effective calculation relationship from the total
element to each of the contributing line items. ........................................................................................ 6-55
6.15.3
If a footnote in the original HTML/ASCII document contains alternate line items that sum to
the same total amount, then the XBRL instance document for that footnote must have calculation
relationships for the original and alternate line items in distinct base sets. ............................................. 6-56
6.15.4
A fact in an instance whose element is the source of an effective calculation relationship in the
instance DTS should not have the same calculation relationship target in more than one base set. ........ 6-56
6.16
Syntax of Definition Linkbases .................................................................................................. 6-56
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6.16.1
Element link:definitionArc requires an order attribute. .......................................................... 6-56
6.16.2
Reserved. ................................................................................................................................ 6-57
6.16.3
The target of an effective relationship with an xlink:arcrole attribute equal to
‘http://xbrl.org/int/dim/arcrole/dimension-domain’ or ‘http://xbrl.org/int/dim/arcrole/dimension-default’
must be a domain member. ...................................................................................................................... 6-57
6.16.4
The xlink:arcrole attributes ‘http://xbrl.org/int/dim/arcrole/domain-member’ and
‘http://xbrl.org/int/dim/arcrole/dimension-domain’ must have no undirected cycles in any Directed
Relationship Set as defined in XBRL Dimensions 1.0. ........................................................................... 6-57
6.16.5
The DTS of an instance must contain in each base set, for each source element, at most one
effective relationship with an xlink:arcrole attribute equal to ................................................................. 6-57
6.16.6
An effective relationship with an xlink:arcrole attribute equal to
‘http://xbrl.org/int/dim/arcrole/notAll’ must have an xbrldt:closed attribute equal to ‘false’. ................ 6-57
6.16.7
An axis of a negative table must appear in a positive table in a definitionLink having an equal
value of xlink:role. ................................................................................................................................... 6-57
6.16.8
The target of an effective relationship with an xlink:arcrole attribute equal to ...................... 6-58
6.16.9
If the value of attribute xbrldt:targetRole on an effective definition relationship is not empty,
then that relationship must have at least one effective consecutive relationship (as defined by the XBRL
Dimensions specification). ....................................................................................................................... 6-58
6.17
Content of Definition Linkbases ................................................................................................. 6-58
6.17.1
A definition linkbase of a standard taxonomy should not be included in the DTS of an instance.
................................................................................................................................................ 6-58
6.18
Syntax of Reference Linkbases ................................................................................................... 6-58
6.18.1
An element that has a company specific namespace must not have a reference. ................... 6-58
6.18.2
A company extension reference linkbase must not add, remove, or change references for any
element declared in a standard taxonomy schema. .................................................................................. 6-59
6.19
Content of Reference Linkbases ................................................................................................. 6-59
6.19.1
A reference linkbase of a standard taxonomy should not be included in the DTS of an instance.
................................................................................................................................................ 6-59
6.20
EDGAR Module Processing with XBRL Taxonomy Extensions............................................... 6-59
6.21
Segment Functionality Not Supported for XBRL Documents ................................................... 6-59
6.22
Supported Versions of XBRL Standard Taxonomies ................................................................. 6-60
6.23
Reserved...................................................................................................................................... 6-60
6.24
Rendering Interactive Data ......................................................................................................... 6-60
6.24.1
Presentation Groups................................................................................................................ 6-60
6.24.2
Context Selection.................................................................................................................... 6-60
6.24.3
Unit Selection ......................................................................................................................... 6-61
6.24.4
The Primary Axis ................................................................................................................... 6-61
6.24.5
Fact Selection ......................................................................................................................... 6-61
6.24.6
Layout as Columns and Rows ................................................................................................ 6-61
6.24.7
Member Ordering ................................................................................................................... 6-62
6.24.8
Merged Columns .................................................................................................................... 6-63
6.24.9
Period Start labels ................................................................................................................... 6-63
6.24.10 Column Headings and Promotion........................................................................................... 6-64
6.24.11 Row Headings and Promotion ................................................................................................ 6-64
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6.24.12 Footnotes and Merging ........................................................................................................... 6-65
6.24.13 Flow Through Suppression on Statements ............................................................................. 6-65
6.24.14 Cash Flow Statements ............................................................................................................ 6-65
6.24.15 Statements of Changes in Shareholder Equity........................................................................ 6-65
6.24.16 Layout Qualifiers .................................................................................................................... 6-66
6.24.17 Uncategorized Facts ............................................................................................................... 6-67
6.24.18 Numeric Formatting ............................................................................................................... 6-67
6.24.19 Non-numeric Formatting ........................................................................................................ 6-67
6.24.20 The Filing Summary ............................................................................................................... 6-68
6.24.21 Multiple Instances .................................................................................................................. 6-68
6.24.22 Workbook Output ................................................................................................................... 6-69
6.25
Rendering of Mutual Fund Risk/Return Summary Interactive Data .......................................... 6-69
6.25.1
Embedding Commands........................................................................................................... 6-69
6.25.2
Bar Charts ............................................................................................................................... 6-70
6.26
Syntax related to rendering ......................................................................................................... 6-70
6.26.1
An effective presentation relationship base set that has an Axis element without its default
member as a descendant should display at least one fact having a non-defaulted member on that axis. 6-71
6.26.2
Facts presented in an effective presentation relationship base set using period start or period
end preferred labels should contain alternating instant and duration facts. ............................................. 6-71
6.26.3
A statement of changes in equity should contain at least one duration-type fact with starting
and ending date-times matching instant facts at those date times............................................................ 6-71
6.26.4
Facts of type “text block” having text content containing an embedding command must have
valid embedding command syntax........................................................................................................... 6-71
6.26.5
An embedding command must have at least one row iterator and one column iterator, either
explicit or defaulted. ................................................................................................................................ 6-72
6.26.6
An embedding command and the effective presentation relationship base set designated by its
role URI should together provide an ordering of row axes and column axes for all facts it displays. .... 6-72
6.26.7
A Bar Chart should select at least one Annual Return fact. ................................................... 6-72
6.26.8
A Bar Chart must select no more than twenty Annual Return facts. ...................................... 6-72
6.26.9
An embedding command should not have both “{Elements}” in the definition text of its URI,
and an iterator with direction token “column” and axis token “primary”. ............................................... 6-72
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
7.3.4
7.3.5
Introduction ................................................................................................................................... 7-1
Using the EDGAR Filing Website ................................................................................................ 7-2
Information on Headers ................................................................................................................ 7-7
Creating an EDGARLink Online Submission .............................................................................. 7-8
Accessing the EDGARLink Online Submission .......................................................................... 7-8
Viewing the Fee Rate .................................................................................................................. 7-11
Preparing Your EDGARLink Online Submission ...................................................................... 7-11
Submission .................................................................................................................................. 7-11
EDGARLink Online Submission Preparation Map .................................................................... 7-14
The EDGARLink Online Main Page .......................................................................................... 7-17
The EDGARLink Online Attached Documents List Page .......................................................... 7-34
The EDGARLink Online Notification Information Page ........................................................... 7-42
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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 Module/Segment Page ....................................................................... 7-43
The EDGARLink Online Series/Classes (Contracts) Information Page..................................... 7-46
The EDGARLink Online Fee Offset Information Page.............................................................. 7-56
The EDGARLink Online Offerings & Fees Page ....................................................................... 7-57
Combining Form Types in a Single Submission .................................................................... 7-64
Module and Segment Submissions ......................................................................................... 7-68
Correspondence Submissions and Documents ....................................................................... 7-69
N-SAR Documents ................................................................................................................. 7-70
Bulk Filing .............................................................................................................................. 7-70
Validating Your Submission ....................................................................................................... 7-71
Field Validation .......................................................................................................................... 7-72
Document Validation .................................................................................................................. 7-72
Submission Validation ................................................................................................................ 7-74
Editing Your Submission ............................................................................................................ 7-75
Submission Errors ....................................................................................................................... 7-76
Document Errors ......................................................................................................................... 7-76
Saving Your Submission............................................................................................................. 7-76
Transmissions to EDGAR........................................................................................................... 7-76
Transmitting Single Submissions ............................................................................................... 7-76
Transmitting Modules and Segments.......................................................................................... 7-77
Transmitting Bulk Filings ........................................................................................................... 7-77
Test Submissions ........................................................................................................................ 7-78
Disseminating Draft Submissions ............................................................................................... 7-78
Disseminating Draft Registration Statements ............................................................................. 7-78
Disseminating Draft Offering Statements ................................................................................... 7-79
EDGAR Filing Website Help ..................................................................................................... 7-80
EDGARLink Online Help........................................................................................................... 7-80
Common Problems ..................................................................................................................... 7-81
8.
PREPARING AND TRANSMITTING EDGARLITE SUBMISSIONS ...................... 8-1
8.1
8.2
8.2.1
8.2.2
8.3
8.4
8.4.1
8.5
8.6
8.6.1
8.6.2
8.6.3
Purpose.......................................................................................................................................... 8-1
What is Microsoft InfoPath........................................................................................................... 8-1
Minimum InfoPath Requirements................................................................................................. 8-1
Getting Help with Installation ....................................................................................................... 8-2
Downloading and Installing Templates ........................................................................................ 8-2
Preparing your EDGARLite Submission ...................................................................................... 8-5
Retrieving a Partially Completed Filing ..................................................................................... 8-12
Saving and Printing Your Filing ................................................................................................. 8-12
Transmitting XML Submissions ................................................................................................. 8-13
Transmit XML as a Test Submission.......................................................................................... 8-14
Transmit XML as a Live Submission ......................................................................................... 8-15
Transmission Status .................................................................................................................... 8-16
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9.
PREPARING AND TRANSMITTING ONLINE SUBMISSIONS .............................. 9-1
9.1
9.1.1
9.1.2
9.1.3
9.1.4
9.1.5
9.1.6
9.1.7
9.1.8
9.2
9.2.1
9.2.2
9.2.3
9.2.4
9.2.5
9.2.6
9.2.7
9.2.8
9.2.9
9.2.10
9.2.11
9.2.12
9.2.13
9.2.14
9.2.15
9.2.16
9.2.17
9.2.18
9.2.19
9.2.20
9.2.21
9.2.22
EDGAR OnlineForms/XML Website – Online Filing Preparation .............................................. 9-1
OnlineForms Data Gathering Model............................................................................................. 9-1
Navigating EDGAR – Logging into EDGAR OnlineForms/XML Website ................................ 9-3
EDGAR OnlineForms/XML Menu Options ................................................................................. 9-5
Creating an Online Section 16 Ownership Submission ................................................................ 9-7
File Form D Submission ............................................................................................................. 9-26
Basic Information for Form D Submission ................................................................................. 9-26
Completing an Online Form D Submission ................................................................................ 9-30
Common Ownership Problems ................................................................................................... 9-51
EDGAR Filing Website .............................................................................................................. 9-52
Navigating EDGAR – Logging into EDGAR Filing Website .................................................... 9-52
General Information on Online Forms ........................................................................................ 9-54
File Regulation A Forms ............................................................................................................. 9-56
Completing a Regulation A Submission ..................................................................................... 9-58
File Form C ................................................................................................................................. 9-96
Completing a Form C Submission .............................................................................................. 9-98
File Form Funding Portal .......................................................................................................... 9-115
Completing a Form Funding Portal Submission ....................................................................... 9-116
File Form 13H Submission ....................................................................................................... 9-134
Completing a Form 13H Submission ................................................................................... 9-135
File Form 13F ....................................................................................................................... 9-149
Completing a Form 13F Submission .................................................................................... 9-149
File Municipal Advisor Forms ............................................................................................. 9-159
Completing a Municipal Advisor Form Submission ............................................................ 9-159
File Form SDR ..................................................................................................................... 9-199
Completing a Form SDR Submission .................................................................................. 9-201
File SBS Entity Forms .......................................................................................................... 9-217
Completing an SBS Entity Submission ................................................................................ 9-217
File Form X-17A-5 Part III .................................................................................................. 9-247
Completing a Form X-17A-5 Part III Submission ............................................................... 9-247
File Form 17-H ..................................................................................................................... 9-256
Completing a Form 17-H Submission .................................................................................. 9-256
10.
FILER-CONSTRUCTED XML SUBMISSIONS..................................................... 10-1
10.1
Filer-Constructed XML Technical Specifications ...................................................................... 10-1
11.
DETERMINING THE STATUS OF YOUR FILING ............................................. 11-1
11.1
11.2
11.2.1
11.2.2
11.3
11.4
11.4.1
Filing Date of Electronically Transmitted Submissions ............................................................. 11-1
Receiving E-Mail Status of Filings from the SEC ...................................................................... 11-1
How EDGAR Uses the Internet for E-Mail............................................................................ 11-1
How Mail Is Addressed to the Internet Address..................................................................... 11-2
Accessing Submission Information ............................................................................................ 11-2
Return Copy Support .................................................................................................................. 11-4
Requesting a Return Copy via EDGARLink Online .............................................................. 11-4
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11.4.2
Requesting a Return Copy via an Ownership Submission ..................................................... 11-4
11.4.3
Who Can Access Return Copies............................................................................................. 11-5
11.4.4
Retrieve Return Copies........................................................................................................... 11-5
11.5
Submission Information .............................................................................................................. 11-7
11.5.1
Retrieving Submission Notification ....................................................................................... 11-7
11.5.2
Retrieve Module/Segment Information .................................................................................. 11-9
11.5.3
Module Information.............................................................................................................. 11-10
11.5.4
Segment Information ............................................................................................................ 11-12
11.6
Getting Help with the Content of Filings or Exemptions/Adjustments .................................... 11-13
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
EDGAR Filer Manual (Volume II)
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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 in the SEC’s Public Reference
Room in Washington, DC, through commercial dissemination services, or by using the SEC’s
Public Website.
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 may find copies of Regulation S-T in the Federal Register
and the Code of Federal Regulations (17 CFR Part 232) in our Public Reference Rooms. You
will also find Regulation S-T under the Division of Corporation Finance area on the SEC’s
Public Website (http://www.sec.gov) under Forms and Associated Regulations, EDGAR.
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.)
June 2016
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EDGAR Filer Manual (Volume II)
Releases
Release No. and Details
Title
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
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
EDGAR Filer Manual (Volume II)
Form Funding Portal
Final Rules and Forms
xviii
June 2016
Release No. and Details
Title
34-70462
Issued: 09/20/2013
Effective: 01/13/2014
Compliance: 07/01/2014
(78 FR 67467)
Registration of Municipal Advisors
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)
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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)
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June 2016
Release No. and Details
Title
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
33-8591
Issued: 7/19/2005
Effective: 12/1/2005
(70 FR 44722)
Securities Offering Reform
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EDGAR Filer Manual (Volume II)
Release No. and Details
Title
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
Technical amendments to Reg S-T Series and class
requirements
Additional mandatory electronic filings for investment
companies
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
33-8410
Issued: 4/21/2004
Effective: 4/26/2004
(69 FR 22704)
Mandated Electronic Filing for Form ID
EDGAR Filer Manual (Volume II)
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June 2016
Release No. and Details
Title
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
33-7684
Issued: 5/17/1999
Effective: 6/28/1999
(64 FR 27888)
Rules for the first stage of EDGAR modernization adopted
June 2016
Diskette submissions not accepted
Financial Data Schedule requirement removed
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EDGAR Filer Manual (Volume II)
Release No. and Details
Title
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
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June 2016
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. From this
point forward, when we reference EDGARLite, we are referencing the custom templates created
for some SEC Forms. 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 EDGARLite Submissions
CHAPTER 9 – Preparing and Transmitting Online Submissions
CHAPTER 10 – Filer-Constructed XML Submissions
CHAPTER 11 – 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
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EDGAR Filer Manual (Volume II)
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.
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 <ALT-TAB>
o <CTRL-C>
•
Internet Hyperlinks appear underlined and italicized:
o http://www.portal.edgarfiling.sec.gov
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June 2016
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 http://www.sec.gov/about/forms/regs-t.pdf.
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.
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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: PDF 1 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. Keep in mind that not all
document formats are permitted for each tool.
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 host 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 count towards your requirement to file with the SEC.
Test filings are routinely removed from the internal system after a short period, generally six
calendar days.
EDGARLink Online allows you to indicate whether you want to receive an exact copy of your
filing after processing is complete. Return copies can be retrieved from the EDGAR Filing
Website and the EDGAR OnlineForms/XML Website. 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.
1
When certain specific criteria are met, a PDF attachment may qualify as an official document. Please refer to
Section 5.2.3 – Unofficial PDF for more information.
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2.1.2
EDGAR OnlineForms/XML Website
The EDGAR OnlineForms/XML 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 do not have to worry about the differences between the types of data or how it is
translated into the resulting XML document. You must log in to the EDGAR OnlineForms/XML
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 given a number of chances to review and correct information before you send it to
the host system. Similar to EDGARLink Online submissions, you may include a number of
e-mail addresses for filing notifications. You may also request a return copy which provides you
with an exact copy of the submission after it has been processed. You can save the document
locally, you will not be able to retrieve the document to make corrections. As a final step, you
must transmit the submission in the same Internet session.
2.1.3
After a Submission is Filed
No matter what tool you use to transmit your submission, the EDGAR system will provide you
with an accession number after transmission. The accession number is a unique number that
identifies your submission. The first ten digits are the CIK of the entity that logged in to submit
the filing. The next two digits define the current year. The final digits are assigned sequentially
by 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, review e-mail notifications, and
examine your return copy via the Internet using the EDGAR websites. 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 host 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. (There are some
individual documents that are considered non-public which will not be immediately
disseminated. They may be subsequently disseminated by the SEC 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
This section is a quick start guide to the filing process. It is not intended to explain all you need
to know about filing, but should get you started in the right direction. Although the filing process
is different based on the submission type transmitted, the tools used, and the needs of the filer,
some general steps need to be followed for most filings. They are listed in checklist form for you
in Table 2-1: Filing Checklist, and then described in detail in the following sections.
Table 2-1: Filing Checklist
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EDGAR Filer Manual (Volume II)
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.
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 OnlineForms/XML Website, you
do not need to create the primary document.
EDGARLite 6
If you are using EDGARLite to assemble your submission, download
and/or install the tool that you will need to assemble the submission.
(Note you do not need to perform this step for OnlineForms or
EDGARLink Online.) See Sections 8.2 “What is Microsoft InfoPath”
and 8.3, “Downloading and Installing Templates.”
EDGARLite 7
Use the tool to create or assemble the submission. (Note you do not
need to perform this step for OnlineForms or EDGARLink Online.)
See Sections 8.4, “Preparing your EDGARLite Submission” through
8.5, “Saving and Printing Your Filing.”
Completion
REMEMBER TO ALWAYS VALIDATE YOUR SUBMISSION!
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 9.2 in Chapter 9 for completing an Online
Form using the EDGAR Filing Website. Skip to step 8.
EDGAR
OnlineForms/
XML Website
6&7
Access the EDGAR OnlineForms/XML Website and enter your form
data. See Chapter 9 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 8.6.1, “Transmit XML as a Test
Submission.”
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Step
Activity
Completion
9
Review your acceptance/suspense message or return copy to
determine if changes are required. See Section 11.5, “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 8.6.2,
“Transmit XML as a Live Submission.”
11
Review your acceptance/suspense message or return copy. If
necessary, correct errors and file again. See Section 11.5,
“Submission Information” for instructions on reviewing your
acceptance/suspense message.
2.3
2.3.1
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.
2.3.3
Browser Differences
Internet Explorer (IE) version 8.0 and Firefox version 24.x browsers comply with Secure Socket
Layer (SSL) communications that you will use 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 Firefox.
Firefox 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.
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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. If you don't set up your preferences in Firefox to prompt you for the location,
Firefox will automatically download the files to a default location.
To change default Firefox download/save settings, select “Options” from the “Tools” menu. In
the Options dialog box, click the [General] tab. Under “Downloads,” select the “Always ask me
where to save files” radio button and click [OK]. Choosing this setting prompts you for a
location each time you 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.
Internet Explorer 8.0 and Firefox 24.x are the supported browsers for the EDGAR Filing
Website, EDGAR Filer Management, and EDGAR OnlineForms Management websites. If you
use an IE version greater than 8, you can change the browser and/or document mode settings to
8.0. Please refer to Microsoft Internet Explorer documentation for information on document
mode settings and backward compatibility.
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) or “New Private
Window” (for Firefox) from the “File” menu depending on your browser choice. This creates a
new browser session that will not share information with the existing session.
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2.3.4
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 of this manual. Once you
have obtained your access codes, you will be ready to log in to EDGAR, download submission
templates, transmit submissions, run company queries, update your company information, or
change your password or CCC (CIK Confirmation Code).
2.3.5
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. These offices
respond 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. The exception
will be that the Corporation Finance Filer Support office will be closed from 9:00 A.M. to 10:00
A.M. on the last Wednesday of each month.
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, the Division of Corporation Finance or
Investment Management, during normal business hours 9:00 A.M. to 5:30 P.M., Eastern Time.
The exception will be that the Corporation Finance Filer Support office will be closed from 9:00
A.M. to 10:00 A.M. on the last Wednesday of each month.
Division of Corporation Finance:
For help with filings reviewed by the Division of Corporation Finance, contact the Office
of Information Technology in 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.
Division of Investment Management:
For help with Form 13F, call the IM Chief Counsel inquiry line: (202) 551-6865.
For help with Form N-SAR or Form 24F-2, call the N-SAR/24F-2 inquiry line:
(202) 551-6703.
For help with investment company filings (except Forms 13F, N-SAR and 24F-2), call
the IM EDGAR inquiry line: (202) 551-6989.
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o For questions concerning post-acceptance corrections and withdrawals, first please
read our notice, “IM EDGAR Post-Acceptance Corrections” on the Information for
EDGAR Filers web page (http://www.sec.gov/info/edgar.shtml).
o For questions concerning series and classes (contracts), first read our notice, “Series
and Class (Contract) Notice and FAQ’s,” on the Information for EDGAR Filers web
page (http://www.sec.gov/info/edgar.shtml).
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:
http://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
Return Copy Retrieval
View the Fee Rate Table
EDGAR Filing Website
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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
Return Copy Retrieval
Download EDGARLite templates
EDGAR OnlineForms/XML 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
http://www.edgarcompany.sec.gov
Public Access to company information
EDGAR Company Database
http://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.
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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 Permanent 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, EDGARLite and the corresponding
templates, and OnlineForms. 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 EDGARLite Submissions,”
describes EDGARLite. Chapter 9, “Preparing and Transmitting Online Submissions,” describes
online submissions using the EDGAR OnlineForms/XML 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.
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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
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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
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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
Initial Quarterly Form 13F Combination Report filed
by institutional managers
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
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Submission Type
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
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
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
EDGARLink
Online XML
Technical
Specification
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
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EDGAR Filer Manual (Volume II)
Submission Type
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
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
OnlineForms
EDGAR
Ownership
XML
Technical
Specification
305B2, 305B2/A
Application for designation of a new trustee under
the Trust Indenture Act
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
4, 4/A
Statement of changes in beneficial ownership of
securities
OnlineForms
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
40-17G, 40-17G/A
Fidelity bond filed pursuant to Rule 17g1(g)(1) of the
Investment Company Act of 1940
EDGARLink
Online XML
Technical
Specification
EDGAR Filer Manual (Volume II)
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EDGARLink
Online
June 2016
Submission Type
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
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
424A
Prospectus filed pursuant to Rule 424(a)
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
June 2016
3-7
EDGAR Filer Manual (Volume II)
Submission Type
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
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
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
EDGAR Filer Manual (Volume II)
3-8
June 2016
Submission Type
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
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)
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
486BPOS
Post-effective amendment to filing filed pursuant to
Securities Act Rule 486(b)
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
487
Pre-effective pricing amendment filed pursuant to
Securities Act Rule 487
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
497
Definitive materials filed under paragraph (a), (b), (c), EDGARLink
(d), (e) or (f) of Securities Act Rule 497
Online
EDGARLink
Online XML
Technical
Specification
497AD
Filing by certain investment companies of Securities
Act Rule 482 advertising in accordance with
Securities Act Rule 497
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
497H2
Filings made pursuant to Rule 497(h)(2)
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
497J
Certification of no change in definitive materials
under paragraph (j) of Securities Act Rule 497
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
497K
Summary Prospectus for certain open-end
EDGARLink
management investment companies filed pursuant to Online
Securities Act Rule 497(k)
EDGARLink
Online XML
Technical
Specification
Cannot be used until March 31, 2009.
497K1
Profiles for certain open-end management
investment companies filed pursuant to Securities
Act Rule 497(k)(1)(i)
Will no longer be accepted after close of business,
(5:30 PM EST) on March 30, 2009.
June 2016
3-9
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
EDGAR Filer Manual (Volume II)
Tool/
Template
Number
FilerConstructed
Form Spec.
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
5, 5/A
Annual statement of changes in beneficial ownership OnlineForms
of securities
EDGAR
Ownership
XML
Technical
Specification
6-K, 6-K/A
Current report of foreign issuer pursuant to Rules
13a-16 and 15d-16 Amendments
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
8-A12B, 8-A12B/A
Form for the registration / listing of a class of
EDGARLink
securities on a national securities exchange pursuant Online
to Section 12(b)
EDGARLink
Online XML
Technical
Specification
Submission Type
497K2
Description
Profiles for certain open-end management
investment companies filed pursuant to Securities
Act Rule 497(k)(1)(ii)
Will no longer be accepted after close of business,
(5:30 PM EST) on March 30, 2009.
497K3A
Profiles for certain open-end management
investment companies filed pursuant to Securities
Act Rule 497(k)(1)(iii)(A)
Will no longer be accepted after close of business
(5:30 PM EST) on March 30, 2009.
497K3B
Profiles for certain open-end management
investment companies filed pursuant to Securities
Act Rule 497(k)(1)(iii)(B)
Will no longer be accepted after close of business
(5:30 PM EST) on March 30, 2009.
8-A12G, 8-A12G/A Form for registration of a class of securities pursuant
to Section 12(g)
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
8-K, 8-K/A
Current report filing
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
8-K12B, 8-K12B/A
Notification that a class of securities of successor
issuer is deemed to be registered pursuant to
Section 12(b)
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
8-K12G3,
8-K12G3/A
Notification that a class of securities of successor
issuer is deemed to be registered pursuant to
Section 12(g)
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
EDGAR Filer Manual (Volume II)
3-10
June 2016
Submission Type
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
8-K15D5,
8-K15D5/A
Notification of assumption of duty to report by
successor issue under Section 15(d)
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
ABS-15G,
Asset-backed securities report pursuant to Section
15G
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
Form for Submission of Electronic Exhibits in assetbacked securities offerings
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification,
ABS-15G/A
ABS-EE,
ABS-EE/A
EDGAR ABS
XML
Technical
Specification
ANNLRPT,
ANNLRPT/A
Periodic Development Bank filing, submitted annually EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
APP WD,
APP WD/A
Withdrawal of an application for exemptive or other
relief from the federal securities laws
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
ARS, ARS/A
Annual report to security holders
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
AW
Withdrawal of amendment to a registration statement EDGARLink
filed under the Securities Act
Online
EDGARLink
Online XML
Technical
Specification
AW WD
Withdrawal of a request for withdrawal of an
amendment to a registration statement
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
C, C/A
Offering Statement
EDGAR
Filing
Website
EDGAR Form
C XML
Technical
Specification
C-W
Offering Statement Withdrawal
EDGAR
Filing
Website
EDGAR Form
C XML
Technical
Specification
June 2016
3-11
EDGAR Filer Manual (Volume II)
Submission Type
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
C/A-W
Amendment to Offering Statement Withdrawal
EDGAR
Filing
Website
EDGAR Form
C XML
Technical
Specification
C-U
Progress Update
EDGAR
Filing
Website
EDGAR Form
C XML
Technical
Specification
C-U-W
Progress Update Withdrawal
EDGAR
Filing
Website
EDGAR Form
C XML
Technical
Specification
C-AR, C-AR/A
Annual Report
EDGAR
Filing
Website
EDGAR Form
C XML
Technical
Specification
C-AR-W
Annual Report Withdrawal
EDGAR
Filing
Website
EDGAR Form
C XML
Technical
Specification
C-AR/A-W
Amendment to Annual Report Withdrawal
EDGAR
Filing
Website
EDGAR Form
C XML
Technical
Specification
C-TR
Termination of Reporting
EDGAR
Filing
Website
EDGAR Form
C XML
Technical
Specification
C-TR-W
Termination of Reporting Withdrawal
EDGAR
Filing
Website
EDGAR Form
C XML
Technical
Specification
CB, CB/A
Notification form filed in connection with certain
EDGARLink
tender offers, business combinations and rights
Online
offerings, in which the subject company is a foreign
private issuer of which less than 10% of its securities
are held by U.S. persons
EDGARLink
Online XML
Technical
Specification
CFPORTAL,
CFPORTAL/A
Application for registration of funding portal
EDGAR Form
CFPORTAL
XML
Technical
Specification
EDGAR Filer Manual (Volume II)
3-12
EDGAR
Filing
Website
June 2016
Submission Type
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
CFPORTAL-W
Withdrawal of the funding portal’s registration
EDGAR
Filing
Website
EDGAR Form
CFPORTAL
XML
Technical
Specification
CORRESP
A correspondence can be sent as a document with
another submission type or can be sent as a
separate submission.
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
D, D/A
Official notice of an offering of securities that is made Online Forms
without registration under the Securities Act in
reliance on an exemption provided by Regulation D
and Section 4(a)(5) under the Act.
EDGAR
Form D XML
Technical
Specification
DEF 14A
Definitive proxy statements
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
DEF 14C
Definitive information statements
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
DEFA14C
Definitive additional information statement materials
including Rule 14(a)(12) material
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
DEFC14A
Definitive proxy statement in connection with
contested solicitations
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
DEFC14C
Definitive information statement - contested
solicitations
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
DEFM14A
Definitive proxy statement relating to a merger,
acquisition, or disposition
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
DEFM14C
Definitive information statement relating to merger or
acquisition
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
DEFN14A
Definitive proxy statement filed by non-management
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
June 2016
3-13
EDGAR Filer Manual (Volume II)
Submission Type
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
DEFR14A
Definitive revised proxy soliciting materials
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
DEFR14C
Definitive revised information statement materials
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
DEL AM
Separately filed delaying amendment under
Securities Act Rule 473 to delay effectiveness of a
1933 Act registration statement
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
DFAN14A
Definitive additional proxy soliciting materials filed by
non-management including Rule 14(a)(12) material
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
DFRN14A
Revised definitive proxy statement filed by nonmanagement
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
DOS, DOS/A
Non-public draft offering statement under Regulation
A
EDGAR
Filing
Website
N/A
DOSLTR
Draft Offering Statement Letter
EDGARLink
Online
N/A
DRS, DRS/A
Draft registration statement submitted by Emerging
Growth Company under Securities Act Section 6(e)
or by Foreign Private Issuer under Division of
Corporation Finance policy
EDGARLink
Online
N/A
DRSLTR
Correspondence Related to Draft Registration
Statement
EDGARLink
Online
N/A
DSTRBRPT,
DSTRBRPT/A
Distribution of primary obligations Development Bank EDGARLink
report
Online
EDGARLink
Online XML
Technical
Specification
F-1, F-1/A
Registration statement for securities of certain
foreign private issuers
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-10, F-10/A
Registration statement for securities of certain
Canadian issuers under the Securities Act of 1933
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
EDGAR Filer Manual (Volume II)
3-14
June 2016
Submission Type
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
F-10EF
Auto effective registration statement for securities of
certain Canadian issuers under the Securities Act of
1933
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-10POS
Post-effective amendment to a F-10EF registration
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-1MEF
A new registration statement filed under Rule 462(b)
to add securities to a prior related effective
registration statement filed on Form F-1
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-3, F-3/A
Registration statement for specified transactions by
certain foreign private issuers
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-3ASR
Automatic shelf registration statement of securities of EDGARLink
well-known seasoned issuers
Online
EDGARLink
Online XML
Technical
Specification
F-3DPOS
Post-Effective amendment to a F-3D registration
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-3MEF
A new registration statement filed under Rule 462(b)
to add securities to a prior related effective
registration statement filed on Form F 3
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-4 POS
Post-effective amendment to a F-4EF registration
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-4, F-4/A
Registration statement for securities issued by
foreign private issuers in certain business
combination transactions
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-4EF
Auto effective registration statement for securities by
certain foreign private issuers in connection with
certain business combination transactions
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-4MEF
A new registration statement filed under Rule 462(b)
to add securities to a prior related effective
registration statement filed on Form F 4
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
June 2016
3-15
EDGAR Filer Manual (Volume II)
Submission Type
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
F-6 POS
Post-effective amendment to a F-6EF registration
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-6, F-6/A
Registration statement for American Depositary
Receipts representing securities of certain foreign
private issuers
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-6EF
Auto effective registration statement for American
Depositary Receipts representing securities of
certain foreign private issuers
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-7 POS
Post-effective amendment to a F-7 registration
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-7, F-7/A
Registration statement for securities of certain
Canadian issuers offered for cash upon the exercise
of rights granted to existing security holders under
the Securities Act of 1933
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-8 POS
Post-effective amendment to a F-8 registration
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-8, F-8/A
Registration statement for securities of certain
Canadian issuers to be issued in exchange offers or
a business combination under the Securities Act of
1933
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-80, F-80/A
Registration of securities of certain Canadian issuers EDGARLink
to be issued in exchange offers or a business
Online
combination under the Securities Act of 1933
EDGARLink
Online XML
Technical
Specification
F-80POS
Post-effective amendment to a F-80 registration
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-9 POS
Post-effective amendment to a F-9EF registration
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-9, F-9/A
Registration of securities of certain investment grade
debt or investment grade preferred securities of
certain Canadian issuers under the Securities Act of
1933
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
EDGAR Filer Manual (Volume II)
3-16
June 2016
Tool/
Template
Number
FilerConstructed
Form Spec.
F-9EF
Auto effective registration of securities of certain
EDGARLink
investment grade debt or investment grade preferred Online
securities of certain Canadian issuers under the
Securities Act of 1933
EDGARLink
Online XML
Technical
Specification
F-N, F-N/A
Notification of the appointment of an agent for
service by certain foreign institutions
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
FWP
Filing under Securities Act Rules 163/433 of free
writing prospectuses
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
F-X, F-X/A
For appointment of agent for service of process by
issuers registering securities
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
IRANNOTICE
Notice of disclosure filed in Exchange Act quarterly
and annual reports pursuant to Section 219 of the
Iran Threat Reduction and Syria Human Rights Act
of 2012 and Section 13(r) of the Exchange Act
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
MA, MA-A, MA/A
Municipal Advisor registration required pursuant to
Section 15B(a)(2) of the Securities Exchange Act of
1934 and the Rules Thereunder. Application for
Municipal Advisor Registration (MA), Annual Update
of Municipal Advisor Registration (MA-A), and
Amendment of a Prior Application for Registration
(MA/A)
EDGAR
N/A
Filing
Website
Online Forms
MA-I, MA-I/A
Information Regarding Natural Persons Who Engage EDGAR
N/A
in Municipal Advisory Activities, and Amendment of a Filing
Previously Submitted Form MA-I
Website
Online Forms
MA-W
Notice of Withdrawal from Registration as a
Municipal Advisor
EDGAR
N/A
Filing
Website
Online Forms
N-1, N-1/A
Initial registration statement filed on Form N-1 for
open-end management investment companies
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
N-14 8C,
N-14 8C/A
Initial registration statement filed on Form N14 by
closed-end investment company (business
combinations)
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
Submission Type
June 2016
Description
3-17
EDGAR Filer Manual (Volume II)
Submission Type
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
N-14, N-14/A
Initial registration statement filed on Form N14 for
open-end investment company, including those filed
with automatic effectiveness under Rule 488
(business combinations)
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
N-14MEF
A new registration statement filed on Form N14 by
EDGARLink
closed end investment companies filed under
Online
Securities Act Rule 462(b) of up to an additional 20%
of securities for an offering that was registered on
Form N-14
EDGARLink
Online XML
Technical
Specification
N-18F1, N-18F1/A
Initial notification of election pursuant to Rule 18f-1
filed on Form N-18F-1
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
N-1A, N-1A/A
Initial registration statement filed on Form N1A for
open-end management investment companies
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
N-2, N-2/A
Initial filing of a registration statement on Form N-2
for closed-end investment companies
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
N-23C-2,
N-23C-2/A
Notice by closed-end investment companies of
intention to call or redeem their own securities under
Investment Company Act Rule 23c-2
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
N-23C3A,
N23C3A/A
Notification of periodic repurchase offer Filed
pursuant to Rule 23c-3(b) only
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
N-23C3B,
N23C3B/A
Filing pursuant to Rule 23c-3(c) only on Form
N-23C-3
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
N-23C3C,
N23C3C/A
Filing pursuant to Rule 23c-3(b) and (c) on Form
N-23C-3
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
N-27D-1,
N-27D-1/A
Accounting for segregated trust accounts on Form N- EDGARLink
27D-1
Online
EDGARLink
Online XML
Technical
Specification
N-2MEF
A new registration statement on Form N-2 filed under EDGARLink
Securities Act Rule 462(b) by closed-end investment Online
companies of up to an additional 20% of securities
for an offering that was registered on Form N-2
EDGARLink
Online XML
Technical
Specification
EDGAR Filer Manual (Volume II)
3-18
June 2016
Submission Type
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
N-3, N-3/A
Initial registration statement on Form N-3 for
separate accounts (management investment
companies)
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
N-30B-2
Periodic and interim reports mailed to investment
company shareholders (other than annual and semiannual reports mailed to shareholders pursuant to
Rule 30e-1)
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
N-30D, N-30D/A
Initial annual and semi-annual reports mailed to
investment company shareholders pursuant to Rule
30e-1 (other than those required to be submitted as
part of Form NCSR.)
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
N-4, N-4/A
Initial registration statement on Form N-4 for
separate accounts (unit investment trusts)
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
N-5, N-5/A
Registration statement for small business investment EDGARLink
companies
Online
EDGARLink
Online XML
Technical
Specification
N-54A, N-54A/A
Notification of election by business development
companies filed on Form N-54A
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
N-54C, N-54C/A
Notification of withdrawal by business development
companies filed on Form N-54C
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
N-6, N-6/A
Registration statement for separate accounts (unit
investment trusts)
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
N-6F, N-6F/A
Notice of intent by business development companies EDGARLink
to elect to be subject to Sections 55 through 65 of
Online
the 1940 Act filed on Form N-6F
EDGARLink
Online XML
Technical
Specification
N-8A, N-8A/A
Initial notification of registration under Section 8(a)
filed on Form N-8A
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
N-8B-2, N-8B-2/A
Initial registration statement for unit investment trusts EDGARLink
filed on Form N-8B-2
Online
EDGARLink
Online XML
Technical
Specification
June 2016
3-19
EDGAR Filer Manual (Volume II)
Submission Type
Description
Tool/
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