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Filer Manual – Volume II
EDGAR Filing
VERSION 20
July 2012
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 two volumes. EDGAR Filer Manual (Volume I) General
Information introduces the requirements for becoming an EDGAR Filer and maintaining EDGAR
company information. EDGAR Filer Manual (Volume II) EDGAR Filing illustrates the process to
submit an online filing.
For up-to-date information regarding filing-related topics, consult the following
EDGAR websites:
●
Information for EDGAR Filers (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.
July 2012
EDGAR Filer Manual (Volume II)
Updates
On July 2, 2012, EDGAR Release 12.1 will introduce the following changes:
●
Companies that qualify to submit draft registration statements either under the JOBS Act
or the Division of Corporate Finance’s foreign private issuer policy must prepare and
submit their draft registration statements using new submission types DRS and DRS/A.
The submission types can be accessed by selecting the ‘Draft Reg. Statement’ link on the
EDGAR Filing Website. EDGAR will not disseminate the draft registration statements.
●
New filers may select the “Access Codes will be used to submit draft registration” option
on the Form ID application to indicate that they are submitting an application for EDGAR
access to file Draft Registration Statements. If the filers already have an assigned EDGAR
Central Index Key (CIK), then they must use the existing CIK.
●
EDGAR and Regulation S-T will require the authenticating document for Form ID
submissions to be submitted in electronic format as a Portable Document Format (PDF)
attachment. Filers should no longer fax the Form ID authentication documents for the
requests to apply for new EDGAR access, update passphrase, convert paper only filer to
electronic filer, and access for new serial companies.
●
EDGAR will assign a unique eight-digit LTID number to any person or entity that files a
new Form 13H initial filing. The acceptance e-mail notification will include the assigned
LTID number. On future 13H-A and 13H-Q filings, the system will pre-populate the
previously assigned LTID which will be unalterable by the filer.
●
Form 13H Taxpayer Identification Number field will accept a Social Security Number if
filers do not have a Taxpayer Identification Number. Form 13H Item 1(a) will allow filers
to select one or both of the following sub selections if they select “Investment Adviser” as
the business in which they are engaged:
o
to Registered Investment Companies
o
to Hedge Funds or other Funds not registered under the Investment Company Act.
●
The OMB Number and the Paperwork Reduction Act Disclosures on the Instructions page
of Form 13H will be updated.
●
EDGAR will no longer support US GAAP Taxonomy 1.0, US Financial Reporting
Taxonomy Framework (USFRTF) 2005, US GAAP Taxonomy 2009, US Schedule of
Investments (SOI) Taxonomy 2008, Risk Return Taxonomy 2008, and Risk Return
Taxonomy 2006.
●
Form D Item 6 will be updated to replace the reference to “Securities Act Section 4(6)”
with “Securities Act Section 4(5)” as per Rule 33-9287.
●
The OMB expiration date will no longer be displayed on submission form types TA-1,
TA-2, TA-W, and 25-NSE.
July 2012
EDGAR Filer Manual (Volume II)
●
Submission form types 3, 3/A, 4, 4/A, 5, and 5/A will no longer refer to Public Utility
Holding Company Act (PUHCA).
●
Filers will now be able to view their account balance and activity statement, and request a
return of unused funds from the Retrieve/Edit Company and Submission Data screen of
the EDGAR Filing Website.
The deployment of EDGAR Release 12.0.1, originally planned for July 9, 2012 to implement an
online version of Form N-SAR, is being delayed until no sooner than the fourth quarter of this
calendar year. The specific deployment date will be announced on the Commission’s public
website’s “Information for EDGAR Filers” page (http://www.sec.gov/info/edgar.shtml). Filers
should continue to use the EDGAR Filer Manual, Volume III: N-SAR Supplement to file their
N-SAR submissions.
When the online version of Form N-SAR is deployed, the following changes will be made:
●
DOS based application to create Form N-SAR documents will be retired and filings
created by the DOS based application will no longer be accepted. Form N-SAR will only
be able to be filed using the online version of the form available on the EDGAR Filing
Website or constructed by filers according to the EDGAR N-SAR XML Technical
Specification. Submission form types NSAR-A, NSAR-A/A, NSAR-AT, NSAR-AT/A,
NSAR-B, NSAR-B/A, NSAR-BT, NSAR-BT/A, NSAR-U, and NSAR-U/A will be able
to be accessed by selecting the ‘File Form N-SAR’ link on the EDGAR Filing Website.
Filers submitting submission form type NSAR-U should continue to prepare the text
document with the applicable answers and attach it to the NSAR-U submission form type
accessible from the ‘File Form N-SAR’ link on the EDGAR Filing Website.
●
EDGAR Filer Manual, Volume III: N-SAR Supplement will be retired. Instructions to file
the online version of Form N-SAR addressed in Chapter 9 of EDGAR Filer Manual,
Volume II: EDGAR Filing should then be followed.
EDGAR Filer Manual (Volume II)
July 2012
Table of Contents
1.
1.1
1.1.1
INTRODUCTION TO VOLUME II .......................................................................1-1
Organization of this Manual ........................................................................................1-1
Conventions Used in the Filer Manual......................................................................1-2
2.
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
QUICK GUIDE TO EDGAR FILING ....................................................................2-1
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............................................................................................................2-4
General Information for Filers ....................................................................................2-5
Hours of Operation....................................................................................................2-5
Introduction to Web Browsers ..................................................................................2-6
Browser Differences..................................................................................................2-6
Accessing EDGAR....................................................................................................2-7
Getting Help with EDGAR .......................................................................................2-7
EDGAR Gateway and Websites..................................................................................2-8
3.
3.1
3.2
INDEX TO FORMS ..................................................................................................3-1
Alpha/Numeric ............................................................................................................3-2
Electronic Form Types by Act ...................................................................................3-26
4.
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
FILING FEE INFORMATION................................................................................4-1
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...................................................................................4-2
1933 Act Filings by Corporations .............................................................................4-2
1934 Act Filings ........................................................................................................4-3
1933 and 1940 Act Filings by Investment Companies .............................................4-3
How to Calculate a Filing Fee .....................................................................................4-3
1933 Act Filings ........................................................................................................4-3
1934 Act Filings .......................................................................................................4-4
1939 Act Filings ........................................................................................................4-4
Offsetting Fees.............................................................................................................4-4
Offsetting Fees Example ...........................................................................................4-5
Example of Fee Calculation for 24F-2NT.................................................................4-5
Common Problems .....................................................................................................4-6
5.
5.1
5.1.1
5.1.2
CONSTRUCTING ATTACHED DOCUMENTS AND DOCUMENT TYPES..5-1
Introduction .................................................................................................................5-1
File Naming Standards .............................................................................................5-1
Statutory Signatures .................................................................................................5-1
July 2012
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EDGAR Filer Manual (Volume II)
5.2
5.2.1
5.2.2
5.2.3
5.2.4
5.3
5.3.1
5.3.2
5.3.3
5.4
5.4.1
5.4.2
5.5
Document Formats ......................................................................................................5-2
ASCII Documents ....................................................................................................5-2
HTML .....................................................................................................................5-11
Unofficial PDF .........................................................................................................5-24
Unofficial XBRL .....................................................................................................5-27
Preparing or Referencing Module and Segment Documents ....................................5-34
Module and Segment Naming ................................................................................5-35
Types of Modules and Segments ............................................................................5-36
Maintaining Modules and Segments .......................................................................5-38
Document Types in EDGAR .....................................................................................5-43
Non-Public and Confidential ...................................................................................5-43
Exhibits ....................................................................................................................5-43
Common Problems .....................................................................................................5-44
6.
6.1
6.2
6.3
6.3.1
INTERACTIVE DATA ............................................................................................6-1
XBRL Overview .........................................................................................................6-2
Supported Versions of XBRL Standard Taxonomies .................................................6-3
Submission Syntax.......................................................................................................6-4
Use EDGARLink Online Submission Templates 1, 2, and 3 to attach XBRL Document
Types. ........................................................................................................................6-4
6.3.2
XBRL instance, schema, and linkbase documents must be attached to an EDGAR
submission using the EX-100.* or EX-101.* document types. ............................... 6-5
6.3.3
XBRL document names must match {base}-{date}[_{suffix}].{extension}...........6-5
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.....................................................................................................6-6
6.3.7
XBRL document names are case sensitive. ..............................................................6-7
6.3.8
A submission must contain exactly one EX-100.INS or EX-101.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 or
EX-101.SCH. ............................................................................................................6-7
6.3.11 Attribute xml:base must not appear in any Interactive Data document. ...................6-7
6.4
Semantics of Filings ....................................................................................................6-7
6.4.1
Since XBRL documents must be contained in an official SEC submission, EDGAR will
suspend any submission that contains only XBRL documents.................................6-7
6.4.2
EDGAR may truncate a submission if any rule in this manual is violated. ..............6-7
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
EDGAR Filer Manual (Volume II)
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July 2012
6.5.1
6.5.2
6.5.3
6.5.4
6.5.5
6.5.6
6.5.7
6.5.8
6.5.9
6.5.10
6.5.11
6.5.12
6.5.13
6.5.14
6.5.15
6.5.16
6.5.17
6.5.18
6.5.19
6.5.20
6.5.21
July 2012
The scheme attribute of the xbrli:identifier element must be http://www.sec.gov/CIK.
...................................................................................................................................6-8
An xbrli:identifier element must have the CIK of the registrant as its content.........6-8
All xbrli:identifier elements in an instance must have identical content. .................6-8
The xbrli:scenario element must not appear in any xbrli:context. ............................6-8
If an xbrli:segment element appears in a context, then its children must be one or more
xbrldi:explicitMember elements. ..............................................................................6-8
The content of xbrldi:explicitMember and xbrldi:measure is a QName...................6-8
An instance must not contain duplicate xbrli:context elements. ...............................6-9
Every xbrli:context element must appear in at least one contextRef attribute in the same
instance......................................................................................................................6-9
If the original HTML/ASCII document represents a reporting period of one quarter or
longer, then the same date must not appear as the content of both an xbrli:startDate and
an xbrli:endDate in an instance. ................................................................................6-9
If the original HTML/ASCII document represents a reporting period of one quarter or
longer, then the same date must not appear in the content of an xbrli:startDate and an
xbrli:instant in the same instance. ............................................................................6-10
Element xbrli:xbrl must not have duplicate child xbrli:unit elements. ....................6-10
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..............................................................................................6-10
The default value of the xml:lang attribute on non-numeric facts and on link:footnote is
‘en-US’. ....................................................................................................................6-10
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”.........................................................................6-11
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
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
The xbrli:xbrl element must not have any facts with the precision attribute. ..........6-12
A fact is defined to have a footnote if it has an id attribute and a link:footnoteArc to a
nonempty link:footnote in the same instance. ..........................................................6-12
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
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
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
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EDGAR Filer Manual (Volume II)
6.5.22
6.5.23
6.5.24
6.5.25
6.5.26
6.5.27
6.5.28
6.5.29
6.5.30
6.5.31
6.5.32
6.5.33
6.5.34
6.5.35
6.5.36
6.6
6.6.1
6.6.2
6.6.3
6.6.4
All other elements in the dei namespace are optional. .............................................6-15
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
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......................................................................................................6-15
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
An instance with dei:DocumentType of 10-K, 10-Q, 20-F, 10-KT, 10-QT, or 40-F must
have at least one dei:EntityCommonStockSharesOutstanding fact for each class of stock
outstanding. ..............................................................................................................6-16
A link:footnoteLink element must have no children other than link:loc, link:footnote,
and link:footnoteArc. ...............................................................................................6-16
The xlink:role attribute of a link:footnote element must be defined in the XBRL
Specification 2.1.......................................................................................................6-16
The xlink:role attribute of a link:loc element must be empty, or defined in the XBRL
Specification 2.1.......................................................................................................6-16
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
Reserved. ..................................................................................................................6-16
A link:footnoteLink link:loc xlink:href attribute must start with the sharp sign “#”.6-16
Every nonempty link:footnote element must be linked to at least one fact. ............6-16
The content of a link:footnote element must satisfy the content model of the BODY tag
as defined in 5.2.2. ...................................................................................................6-17
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
The local name part of the content of xbrli:measure in UTF-8 must not exceed 200 bytes
in length....................................................................................................................6-18
Semantics of Instances................................................................................................6-18
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
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
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
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
EDGAR Filer Manual (Volume II)
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July 2012
6.6.5
6.6.6
6.6.7
6.6.8
6.6.9
6.6.10
6.6.11
6.6.12
6.6.13
6.6.14
6.6.15
6.6.16
6.6.17
6.6.18
6.6.19
July 2012
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
Facts in a consolidating instance with a context that names an entity with subsidiaries,
applies collectively to subsidiaries within that subset..............................................6-21
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
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
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.
..................................................................................................................................6-22
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. .......6-22
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
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
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. ......................................................................................................6-23
An instance must contain a fact for each amount disclosed parenthetically in line items
that appears on the face of the financial statements of the corresponding official
HTML/ASCII document. .........................................................................................6-23
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
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
An instance must not contain facts that do not appear in the corresponding official
HTML/ASCII document. .........................................................................................6-25
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
For each significant accounting policy within the accounting policies footnote of the
corresponding official HTML/ASCII document, an instance must contain a “level 2”
fact containing the policy as a block of text.............................................................6-25
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EDGAR Filer Manual (Volume II)
6.6.20
6.6.21
6.6.22
6.6.23
6.6.24
6.6.25
6.6.26
6.6.27
6.6.28
6.6.29
6.6.30
6.6.31
6.6.32
6.6.33
6.6.34
6.6.35
6.6.36
6.6.37
6.6.38
6.6.39
An instance must contain each table within each footnote in the corresponding official
HTML/ASCII document as a separate “level 3” fact block of text. ........................6-25
Reserved. ..................................................................................................................6-26
An instance must contain separately each monetary value, percentage, and number in
each footnote in the corresponding official HTML/ASCII document, as a “level 4” fact.
..................................................................................................................................6-26
An element used in numeric facts representing amounts must have an xbrli:periodType
attribute that is the same as the amounts reported....................................................6-26
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
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
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
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
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
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
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
The content of a numeric fact never has a scale factor. ...........................................6-29
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
Do not resolve calculation inconsistencies by inserting digits that do not appear in the
official HTML/ASCII document..............................................................................6-30
Do not define or use units that imply a scale factor on a currency. .........................6-30
Each unit must appear with only one implicit power-of-ten scale factor per instance.
..................................................................................................................................6-30
If a fact whose element type attribute equals ‘us-types:dateString’ or a restriction of it
refers to a specific date, then it must be an ISO 8601 format date...........................6-31
If a fact whose element type attribute is ‘us-types:durationString’ or a restriction of it
refers to a specific length of time, then it must be an ISO 8601 format duration. ...6-31
If a fact whose element type attribute is ‘us-types:periodString’ or a restriction of it
refers to a specific calendar period, then it must be an ISO 8601 format period. ....6-31
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. ........................................................6-32
EDGAR Filer Manual (Volume II)
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July 2012
6.6.40
6.7
6.7.1
6.7.2
6.7.3
6.7.4
6.7.5
6.7.6
6.7.7
6.7.8
6.7.9
6.7.10
6.7.11
6.7.12
6.7.13
6.7.14
6.7.15
6.7.16
6.7.17
6.7.18
6.7.19
July 2012
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......................6-32
Syntax of Company Extension Schemas ....................................................................6-32
The xsd:schema must not have an xsd:include element...........................................6-32
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
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
The targetNamespace attribute must match http://{authority}/{versionDate}. .......6-32
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. ...........................................................................................................6-33
The targetNamespace attribute must be a valid URI with a {versionDate} that identifies
the release date of the schema. .................................................................................6-33
Element xsd:schema must bind a Recommended Namespace Prefix for the
targetNamespace attribute that does not contain the underscore character..............6-33
Element xsd:schema must not contain any occurrences of “embedded” linkbases. 6-33
The roleURI attribute of a link:roleType element must begin with the same {scheme}
and {authority} as the targetNamespace attribute....................................................6-34
A DTS must not contain more than one link:roleType element with equal values of the
roleURI attribute. .....................................................................................................6-34
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............................................................................................................................6-34
A link:roleType element must contain a link:definition child element whose content will
communicate the title of the financial statement 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 statements and footnotes appear in the official
HTML/ASCII document. .........................................................................................6-34
The arcroleURI attribute of a link:arcroleType element must begin with the same
{scheme} and {authority} parts as the targetNamespace attribute. .........................6-36
A DTS must not contain more than one link:arcroleType element with equal values of
the arcroleURI attribute............................................................................................6-36
A link:arcroleType element must have a nonempty link:definition.........................6-37
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. ....................6-37
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.....................................................................................................................6-37
The nillable attribute value of an xsd:element must equal ‘true’. ............................6-37
The xsd:element substitutionGroup attribute must not be a member of a substitution
group with head ‘xbrli:tuple’....................................................................................6-37
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6.7.20
6.7.21
6.7.22
6.7.23
6.7.24
6.7.25
6.7.26
6.7.27
6.7.28
6.7.29
6.7.30
6.8
6.8.1
6.8.2
6.8.3
6.8.4
6.8.5
6.8.6
6.8.7
6.8.8
An xsd:element must not have an xbrldt:typedDomainRef attribute. ......................6-37
If the abstract attribute of xsd:element is ‘true’, then the xbrli:periodType attribute must
be ‘duration’. ............................................................................................................6-37
Reserved. ..................................................................................................................6-37
The xsd:element substitutionGroup attribute must equal ‘xbrldt:dimensionItem’ if and
only if the name attribute ends with ‘Axis’..............................................................6-37
The xsd:element name attribute must end with ‘Table’ if and only if substitutionGroup
attribute equals ‘xbrldt:hypercubeItem’. ..................................................................6-37
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
If xsd:element name attribute ends with ‘LineItems’ then the abstract attribute must
equal ‘true’. ..............................................................................................................6-37
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
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’. .................................................................................................................6-38
The content of an xsd:element, xsd:complexType, or xsd:simpleType name attribute in
UTF-8 must not exceed 200 bytes in length. ...........................................................6-38
The content of a targetnamespace, roleURI or arcroleURI attribute in UTF-8 must not
exceed 255 bytes in length. ......................................................................................6-38
Semantics of Company Extension Schemas...............................................................6-38
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
A schema must contain at least one link:linkbaseRef element for each of the linkbases
that are required for the submission to be valid. ......................................................6-39
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...................................................................6-40
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. .....................................................................................................6-40
The name attribute of an xsd:element should consist of capitalized words corresponding
to the standard label, a convention called LC3. .......................................................6-41
Do not include company-specific or period-specific information in an xsd:element name
attribute for elements having other than type ‘domainItem Type’...........................6-41
An xsd:element name attribute should be consistent with its standard label and follow a
style similar to the convention used in standard taxonomies. ..................................6-42
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...............................................................................................................6-42
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6.8.9
6.8.10
6.8.11
6.8.12
6.8.13
6.8.14
6.8.15
6.8.16
6.8.17
6.8.18
6.8.19
6.8.20
6.8.21
6.8.22
6.8.23
July 2012
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. ...............................6-42
Do not declare different elements for different values of the same underlying line item.
..................................................................................................................................6-43
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.......6-43
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. ........6-43
An xsd:element with a type attribute equal to ‘xbrli:monetaryItemType’ that represents
an adjustment must have a xbrli:periodType attribute equal to ‘duration’. .............6-44
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............................................................................................................................6-44
A ratio of values for which its facts would have different values for the unitRef attribute
and a denominator other than xbrli:shares must be declared as an xsd:element with a
type attribute equal to xbrli:pureItemType...............................................................6-44
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’. ...........................................................6-44
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’. ...............................................................................6-45
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...................................................6-45
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. ...........................................................................................6-46
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.....6-46
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. .................................................................6-46
Reserved. ..................................................................................................................6-46
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. ......................................................................................................6-46
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EDGAR Filer Manual (Volume II)
6.9
6.9.1
6.9.2
6.9.3
6.9.4
6.9.5
6.9.6
6.9.7
6.9.8
6.9.9
6.10
6.10.1
6.10.2
6.10.3
6.10.4
6.10.5
6.10.6
6.10.7
6.10.8
6.11
6.11.1
6.11.2
6.11.3
Syntax of all Linkbases...............................................................................................6-46
A link:linkbase must be XML Linking Language (XLink) 1.0 valid. ....................6-47
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.
..................................................................................................................................6-47
A link:linkbase in a submission must have no ineffectual relationships..................6-47
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............................6-47
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.........................6-47
The text preceding a sharp sign ‘#’ in an xlink:href attribute of link:arcroleRef must be a
standard taxonomy. ..................................................................................................6-48
All extended link elements in a single linkbase must have the same namespace and local
name. ........................................................................................................................6-48
Arcs that are defined as equivalent in XBRL 2.1 and having the same value for the use
attribute are duplicate relationships..........................................................................6-48
The value of the priority attribute must be strictly less than 10. ..............................6-48
Syntax of Label Linkbases..........................................................................................6-48
An element used in a fact or xbrldi:explicitMember in an instance must have an English
standard label in the DTS of that instance................................................................6-48
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. ................................................................................................6-48
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”...................................6-49
The DTS of an instance must have no distinct elements having the same English
standard label (xml:lang attribute equal to “en-US”)...............................................6-49
A label linkbase must not have a definition for an element defined in a standard
taxonomy..................................................................................................................6-49
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’. .................................6-49
Reserved. .................................................................................................................6-49
The text of link:label must not have leading or trailing XML whitespace. .............6-49
Semantics of Label Linkbases ....................................................................................6-49
Assign a label of an element used in an instance the same text as the corresponding line
item in the original HTML/ASCII document...........................................................6-49
Assign a label of an element in a parenthetical disclosure the same text as the
corresponding text in the original HTML/ASCII document. ...................................6-50
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. ........................................................6-51
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6.11.4
6.11.5
6.11.6
6.11.7
6.11.8
6.11.9
6.12
6.12.1
6.12.2
6.12.3
6.12.4
6.12.5
6.13
6.13.1
6.13.2
6.13.3
6.13.4
6.14
6.14.1
6.14.2
6.14.3
6.14.4
July 2012
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. ........................................................................................................6-51
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. 6-51
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. ............6-52
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. ...............................................................................6-52
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.
..................................................................................................................................6-52
A label linkbase of a standard taxonomy should not be included in the DTS of an
instance.....................................................................................................................6-53
Syntax of Presentation Linkbases...............................................................................6-53
The link:presentationArc element requires an order attribute..................................6-53
All effective presentation relationships in the same base set with the same source
element must have distinct values of the order attribute. .........................................6-53
An element used in an instance must participate in at least one effective presentation
relationship in the DTS of that instance. ..................................................................6-53
Reserved. ..................................................................................................................6-54
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
presentation relationships must have distinct values of the preferredLabel attribute.
..................................................................................................................................6-54
Semantics of Presentation Linkbases..........................................................................6-54
A presentation linkbase of a standard taxonomy should not be included in the DTS of an
instance.....................................................................................................................6-54
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.........................................6-54
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
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......................................................6-55
Syntax of Calculation Linkbases ................................................................................6-55
Element link:calculationArc requires an order attribute. .........................................6-55
Element link:calculationArc requires a weight attribute value equal to 1 or -1.......6-55
The source and target of an effective calculation relationship must have equal values of
the xbrli:periodType attribute...................................................................................6-55
There must be no directed cycles in effective relationships having arc role
http://www.xbrl.org/2003/role/summation-item. .....................................................6-55
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6.14.5
6.15
6.15.1
6.15.2
6.15.3
6.15.4
6.16
6.16.1
6.16.2
6.16.3
6.16.4
6.16.5
6.16.6
6.16.7
6.16.8
6.16.9
6.17
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. ...................................................................................................................6-55
Semantics of Calculation Linkbases...........................................................................6-55
A calculation linkbase of a standard taxonomy should not be included in the DTS of an
instance.....................................................................................................................6-56
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. ........................................................................................................................6-56
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............................................................................................................................6-57
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.......................................................................................................6-57
Syntax of Definition Linkbases ..................................................................................6-57
Element link:definitionArc requires an order attribute. ...........................................6-57
Reserved. ..................................................................................................................6-58
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. .....6-58
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.......................6-58
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
‘http://xbrl.org/int/dim/arcrole/all’. ..........................................................................6-58
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’........................................................................................................................6-58
An axis of a negative table must appear in a positive table in a definitionLink having an
equal value of xlink:role...........................................................................................6-59
The target of an effective relationship with an xlink:arcrole attribute equal to
‘http://xbrl.org/int/dim/arcrole/notAll’ must not be the target of an effective arc with an
xlink:arcrole attribute equal to ‘http://xbrl.org/int/dim/arcrole/all’ in link:definitionLink
elements having equal values of xlink:role. .............................................................6-59
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)...............................................6-59
Semantics of Definition Linkbases.............................................................................6-59
EDGAR Filer Manual (Volume II)
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6.17.1
A definition linkbase of a standard taxonomy should not be included in the DTS of an
instance.....................................................................................................................6-59
6.18
Syntax of Reference Linkbases ..................................................................................6-59
6.18.1 An element that has a company specific namespace must not have a reference. ....6-60
6.18.2 A company extension reference linkbase must not add, remove, or change references for
any element declared in a standard taxonomy schema. ...........................................6-60
6.19
Semantics of Reference Linkbases .............................................................................6-60
6.19.1 A reference linkbase of a standard taxonomy should not be included in the DTS of an
instance.....................................................................................................................6-60
6.20
EDGAR Module Processing with XBRL Taxonomy Extensions .............................6-60
6.21
Segment Functionality Not Supported for XBRL Documents ..................................6-61
6.22
Supported Versions of XBRL Standard Taxonomies ................................................6-61
7.
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
7.3.6
7.3.7
7.3.8
7.3.9
7.3.10
7.3.11
7.3.12
7.3.13
7.4
7.4.1
7.4.2
7.4.3
7.4.4
7.4.5
7.4.6
7.5
7.6
July 2012
PREPARING AND TRANSMITTING EDGARLINK ONLINE SUBMISSIONS
.....................................................................................................................................7-1
Introduction .................................................................................................................7-1
Using the EDGAR Filing Website ...........................................................................7-2
Information on Headers ............................................................................................7-6
Creating an EDGARLink Online Submission ............................................................7-6
Accessing the EDGARLink Online Submission ......................................................7-6
Viewing the Fee Rate ...............................................................................................7-9
Preparing Your EDGARLink Online Submission ......................................................7-9
Submission ...............................................................................................................7-9
EDGARLink Online Submission Preparation Map ................................................7-12
The EDGARLink Online Main Page ......................................................................7-15
The EDGARLink Online Attached Documents List Page ......................................7-28
The EDGARLink Online Notification Information Page .......................................7-35
The EDGARLink Online Module/Segment Page ...................................................7-36
The EDGARLink Online Series/Classes (Contracts) Information Page .................7-39
The EDGARLink Online Fee Offset Information Page ..........................................7-49
The EDGARLink Online Offerings & Fees Page ...................................................7-51
Combining Form Types in a Single Submission .....................................................7-58
Module and Segment Submissions .........................................................................7-61
Correspondence Submissions and Documents ........................................................7-63
Bulk Filing ...............................................................................................................7-64
Validating Your Submission ......................................................................................7-65
Field Validation .......................................................................................................7-65
Document Validation ..............................................................................................7-66
Submission Validation ...........................................................................................7-67
Editing Your Submission ........................................................................................7-68
Submission Errors ...................................................................................................7-69
Document Errors .....................................................................................................7-69
Saving Your Submission ...........................................................................................7-69
Transmissions to EDGAR .........................................................................................7-69
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EDGAR Filer Manual (Volume II)
7.6.1
7.6.2
7.6.3
7.6.4
7.7
7.7.1
7.8
Transmitting Single Submissions ............................................................................7-69
Transmitting Modules and Segments ......................................................................7-70
Transmitting Bulk Filings .......................................................................................7-70
Test Submissions .....................................................................................................7-71
EDGAR Filing Website Help ....................................................................................7-71
EDGARLink Online Help .......................................................................................7-71
Common Problems ....................................................................................................7-72
8.
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
PREPARING AND TRANSMITTING EDGARLITE SUBMISSIONS..............8-1
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 ..................................................................8-13
Saving and Printing Your Filing ................................................................................8-13
Transmitting XML Submissions ................................................................................8-14
Transmit XML as a Test Submission ......................................................................8-15
Transmit XML as a Live Submission .....................................................................8-16
Transmission Status .................................................................................................8-17
9.
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
PREPARING AND TRANSMITTING ONLINE SUBMISSIONS ......................9-1
EDGAR OnlineForms/XML Website – Online Filing Preparation ............................9-1
OnlineForms Data Gathering Model.........................................................................9-1
Navigating EDGAR – Logging into EDGAR OnlineForms/XML Website.............9-2
EDGAR OnlineForms/XML Menu Options .............................................................9-5
Creating an Online Section 16 Ownership Submission ............................................9-7
File Form D Submission ..........................................................................................9-28
Basic Information for Form D Submission ..............................................................9-28
Completing an Online Form D Submission .............................................................9-33
Common Ownership Problems ................................................................................9-55
EDGAR Filing Website..............................................................................................9-56
Navigating EDGAR – Logging into EDGAR Filing Website .................................9-56
General Information on Online Forms .....................................................................9-57
File Form 13H Submission ......................................................................................9-58
Completing a Form 13H Submission .......................................................................9-59
File Form N-SAR .....................................................................................................9-74
Completing a Form N-SAR Submission..................................................................9-78
10.
10.1
FILER-CONSTRUCTED XML SUBMISSIONS ................................................10-1
Filer-Constructed XML Technical Specifications .....................................................10-1
11.
11.1
11.2
DETERMINING THE STATUS OF YOUR FILING .........................................11-1
Filing Date of Electronically Transmitted Submissions ............................................11-1
Receiving E-Mail Status of Filings from the SEC .....................................................11-1
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11.2.1 How EDGAR Uses the Internet for E-Mail ............................................................11-1
11.2.2 How Mail Is Addressed to the Internet Address .....................................................11-2
11.3
Accessing Submission Information ...........................................................................11-2
11.4
Return Copy Support .................................................................................................11-4
11.4.1 Requesting a Return Copy via EDGARLink Online ...............................................11-4
11.4.2 Requesting a Return Copy via an Ownership Submission ......................................11-5
11.4.3 Who Can Access Return Copies .............................................................................11-5
11.4.4 Retrieve Return Copies ...........................................................................................11-6
11.5
Submission Information .............................................................................................11-7
11.5.1 Retrieving Submission Notification ........................................................................11-8
11.5.2 Retrieve Module/Segment Information ..................................................................11-10
11.5.3 Module Information ...............................................................................................11-10
11.5.4 Segment Information ..............................................................................................11-13
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
APPENDIX G. FORM 13F SPECIAL ELECTRONIC FILING INSTRUCTIONS ... G-1
July 2012
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EDGAR Filer Manual (Volume II)
PREFACE
Welcome to the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system of the U.S.
Securities and Exchange Commission (SEC). EDGAR provides an electronic filing process for
filers and filing agents submitting documents under the Securities Act of 1933, the Securities
Exchange Act of 1934, the Trust Indenture Act of 1939, and the Investment Company Act of
1940 (collectively, “Acts”). This manual explains how you can file electronically with the SEC.
The SEC accepts electronic submissions through the Internet. EDGAR will disseminate that
information and you may view electronically submitted filings 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 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.)
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EDGAR Filer Manual (Volume II)
Releases
33-9287
Issued: 11/21/2011
Effective: 02/27/2012
(76 FR 81793)
Net Worth Standard for Accredited Investors
33-9273
Issued: 11/04/2011
Effective: 11/21/2011
(76 FR 71872)
Rescission of Outdated Rules and Forms, and Amendments to
Correct References
34-64976
Issued: 07/27/2011
Effective: 10/03/2011
(76 FR 46960)
Large Trader Reporting
33-9286
Issued: 12/21/2011
Effective: 01/27/2012
(76 FR 81762)
Mine Safety Disclosure
33-9175A
Issued: 08/25/2011
Effective: 09/01/2011
(76 FR 54374)
Disclosure for Asset-Backed Securities Required by Section 943 of
the Dodd-Frank Wall Street Reform and Consumer Protection Act
(Correction)
33-9175
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
July 2012
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EDGAR Filer Manual (Volume II)
33-9089A
Issued: 02/23/2010
Effective: 02/28/2010
(75 FR 9100)
Proxy Disclosure and Solicitation Enhancements; Correction
33-9089
Issued: 12/16/09
Effective: 02/28/2010
(74 FR 68334)
Proxy Disclosure Enhancements
33-9006A
Issued: 05/01/09
Effective: 07/15/09
(74 FR 21255)
Interactive Data For Mutual Fund Risk/Return Summary
(Correction)
33-9002A
Issued: 04/01/09
Effective 04/13/09
(74 FR 15666)
Interactive Data to Improve Financial Reporting (Correction)
33-9002
Issued: 01/30/09
Effective: 04/13/09
(74 FR 6776)
Interactive Data to Improve Financial Reporting (adopting release)
33-9006
Issued: 02/11/09
Effective: 07/15/09
(74 FR 7748)
Interactive Data For Mutual Fund Risk/Return Summary
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 02/06/08
Effective 09/15/08
(73 FR 10592)
Electronic Filing and Revision of Form D
33-8876
Issued 12/19/07
Effective 02/04/08
(73 FR 934)
Smaller Reporting Company Regulatory Relief and Simplification
(see effective date section of release for exceptions)
EDGAR Filer Manual (Volume II)
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July 2012
33-8919
Issued 10/29/08
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 07/11/07
Effective 08/20/07
(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 03/27/07
Effective 06/04/07
(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 12/04/06
Effective 01/11/07
(71 FR 74698)
Electronic Filing of Transfer Agent Forms
33-8644
Issued 12/21/05
Effective 12/27/05
(70 FR 76626)
Revisions to Accelerated Filer Definition and Accelerated
Deadlines for Filing Periodic Reports
33-8591
Issued 7/19/05
Effective 12/1/05
(70 FR 44722)
Securities Offering Reform
33-8590
Issued 07/18/05
Effective 09/19/2005
Effective 02/06/2006
Effective 6/12/2006
(70 FR 43558)
Rulemaking for EDGAR System
33-8587
Issued 7/15/05
Effective 8/22/05
(70 FR 42234)
Use of Form S-8, Form 8-K, and Form 20-F by Shell Companies
July 2012
Technical amendments to Reg S-T Series and class requirements
Additional mandatory electronic filings for investment companies
xix
EDGAR Filer Manual (Volume II)
34-52029
Issued 7/14/05
Effective 8/22/05
Compliance 4/24/06
(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 02/03/05
Effective 03/16/05
(70 FR 6556)
XBRL Voluntary Financial Reporting Program on the EDGAR
System
33-8518
Issued 12/22/04
Effective 3/08/05
(70 FR 1506)
Asset-Backed Securities
34-50486
Issued 10/04/04
Effective 11/08/04
(69 FR 60287)
Proposed Rule Changes of Self-Regulatory Organizations
33-8400A
Issued 8/04/04
Effective 8/23/04
(69 FR 48370)
Additional Form 8-K Disclosure Requirements and Acceleration of
Filing Date; Correction
33-8410
Issued 4/21/04
Effective 4/26/04
(69 FR 22704)
Mandated Electronic Filing for Form ID
33-8170
34-47069
35-27627
Issued 12/27/02
Mandated Electronic Filing and Website Posting for Forms 3, 4, and
5
33-8009
Issued 5/14/02
Effective 5/24/02
and 11/4/02
(67 FR 36677)
Mandated EDGAR Filing for Foreign Issuers
EDGAR Filer Manual (Volume II)
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July 2012
33-8007
Issued 9/17/01
(66 FR 49829)
Updated version of the EDGARLink software
33-7999
Issued 7/30/01
(66 FR 42941)
Next stage of EDGAR Modernization
33-7933
Issued 1/16/01
Effective 2/02/01
(66 FR 8764)
Next stage of EDGAR Modernization
33-7855
Issued 4/24/00
Effective 5/30/00
Effective 7/10/00
Effective 1/1/01
(65 FR 24788)
Rules for the next stage of EDGAR Modernization
33-7789
Issued 1/20/00
Effective 1/24/00
(65 FR 3123)
Adopted updated filing form types in Filer Manual
33-7755
Issued 10/07/99
Effective 10/16/99
(64 FR 56430)
CompuServe discontinued electronic mail service
33-7684
Issued 5/17/99
Effective 6/28/99
(64 FR 27888)
Rules for the first stage of EDGAR modernization adopted
34-40934
Issued 1/12/99
Compliance date 4/1/99
(64 FR 2834)
Electronic filing of Form 13F made mandatory
33-7472
Issued 10/24/97
Effective 1/1/98
(62 FR 58647)
Commission will no longer accept, in paper, filings required to be
submitted electronically, except in a hardship situation
July 2012
Diskette submissions not accepted
Financial Data Schedule requirement removed
xxi
EDGAR Filer Manual (Volume II)
33-7427
Issued 7/1/97
(62 FR 36450)
Minor and technical rule amendments, including the elimination of
transition rules applicable to the phase-in period
33-7122
Issued 12/19/94
(59 FR 67752)
Rules and phase-in schedule made final. Final phase-in lists
published. Minor rule amendments adopted
33-6977
Issued 2/23/93
(58 FR 14628)
Interim rules applicable to electronic filing in general, and
specifically to the Division of Corporation Finance filers
IC-19284
Issued 2/23/93
(58 FR 14848)
Interim rules specific to investment companies
35-25746
Issued 2/23/93
(58 FR 14999)
Interim rules specific to public utility holding companies
33-6980
Issued 2/23/93
(58 FR 15009)
Rules relating to payment of filing fees to the SEC's lockbox in
Pittsburgh, Pennsylvania
EDGAR Filer Manual (Volume II)
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July 2012
1.
INTRODUCTION TO VOLUME II
1.1
Organization of this Manual
This volume is divided into chapters and appendices. The paragraph 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.
G
Form 13F Special Electronic Filing Instructions
This glossary contains instructions specifically for preparing electronic filings of reports on Form
13F sent to the SEC on EDGAR submission types 13F-HR and 13F-NT.
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 bolded:
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:
o
Home
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2.
QUICK GUIDE TO EDGAR FILING
2.1
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, or XML 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*and 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 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.
*.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.
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EDGAR Filer Manual (Volume II)
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
Step
Activity
Completion
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.
No info blank cell
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.
No info blank cell
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.
No info blank cell
4
If your filing requires a fee, ensure that the funds are
available in your account. See Chapter 4, FILING FEE
INFORMATION.
No info blank cell
5
Create documents that will be attached to the
submission. See Chapter 5, CONSTRUCTING
ATTACHED DOCUMENTS AND DOCUMENT TYPES.
No info blank cell
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 2003, and 8.3, Downloading and Installing
Templates.
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No info blank cell
July 2012
Step
Activity
Completion
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.
No info blank cell
REMEMBER TO ALWAYS VALIDATE YOUR
SUBMISSION!
EDGARLink
Online 6 & 7
Access the EDGAR Filing Website, and select
EDGARLink Online Form Submission. See Chapter 7 for
completing an EDGARLink Online Submission. Skip to
step 11.
No info blank cell
OnlineForms Access the EDGAR OnlineForms/XML Website and
6&7
enter your form data. See Chapter 9 for details. Transmit
after data entry and verification. Skip to step 11.
No info blank cell
8
Transmit a test submission to the EDGAR system. See
Section 8.6, Transmitting XML Submissions.
No info blank cell
9
Review your acceptance/suspense message or return
copy to determine if changes are required. See Section
11.5, Submission Information for instructions.
No info blank cell
10
Transmit a live submission to the EDGAR system. Make
sure that a live file is created by having the live button
clicked. See Section 8.6 Transmitting XML Submissions.
No info blank cell
11
Review your acceptance/suspense message. If
necessary, correct errors and file again. See Section
11.5, Submission Information for instructions on
reviewing your acceptance/suspense message.
No info blank cell
2.3
General Information for Filers
2.3.1
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.
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EDGAR Filer Manual (Volume II)
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 browsers that are supported for EDGAR Filing Website are: Internet Explorer 7.0 or 8.0,
or Firefox 3.5 or greater. For other EDGAR websites, we recommend that you use Netscape
version 5.0 or later, or Internet Explorer version 5.0 or later.
Note: The EDGAR Filing Website does not support Netscape version 6.0.
These browsers comply with Secure Socket Layer (SSL) communications that you will use to
reach the EDGAR Filing Website. 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 other versions of
Netscape.
Firefox Menu Bar
Netscape Menu Bar
Internet Explorer Menu Bar
Figure 2-1: Browser Menu Bars
Browsers have very similar navigation functions: [Back], [Forward], [Stop], and [Reload]
buttons, Current Address Location fields, as well as buttons for performing other functions such
as printing and saving. The biggest difference between the browsers is visual: 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,
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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.
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.
For general fee information, contact our Fee Account Services Branch in the Office of Financial
Management at (202) 551-8989.
For Substantive questions, contact your Division
For filing content, rule interpretations, filing date adjustments, and hardship exemption requests,
contact the division 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.
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 13-F, 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 13-F, N-SAR and 24F-2), call
the IM EDGAR inquiry line: (202) 551-6989.
July 2012
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EDGAR Filer Manual (Volume II)
●
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).
●
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).
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
EDGAR Filing Website
Prepare and transmit EDGARLink Online Form
filings
Prepare and transmit Form 13H and Form N-SAR
filings
Updates of Entity Information
Filing Status and E-mail Notifications
Return Copy Retrieval
View the Fee Rate Table
https://www.onlineforms.edgarfiling.sec.gov
EDGAR OnlineForms/XML Website
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 Filer Manual (Volume II)
2-8
July 2012
https://www.filermanagement.edgarfiling.sec.gov
EDGAR Filer Management Website
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
http://www.edgarcompany.sec.gov
EDGAR Company Database
Public Access to company information
http://www.sec.gov
SEC’s Public Website
Access to filings
Information on Existing Rules
Information on Proposed Rules
Download the Filer Manual
Frequently Asked Questions
Download Filer-Constructed Technical
Specifications
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.
July 2012
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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: 1512B, 15-12G, and 15-15D. The last three digits represent the sections of the 34 Act under which
the filer is registered.
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. 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 for simplicity we include both the initial form and the associated
amendment in the Submission Type column.
July 2012
3-1
EDGAR Filer Manual (Volume II)
3.1
Alpha/Numeric
Tool/
FilerTemplate Constructed
Number
Form Spec.
1-E, 1-E/A
Notification under Regulation E by small business
EDGARLink EDGARLink
investment companies and business development
Online
Online XML
companies.
Technical
Specification
1-E AD, 1-E AD/A Sales material filed pursuant to Rule 607 under
EDGARLink EDGARLink
Regulation E.
Online
Online XML
Technical
Specification
2-E, 2-E/A
Report of sales of securities pursuant to Rule 609 under EDGARLink EDGARLink
Regulation E.
Online
Online XML
Technical
Specification
10-12B, 10-12B/A Initial general form for registration of a class of securities EDGARLink EDGARLink
pursuant to section 12(b)
Online
Online XML
Technical
Specification
10-12G, 10-12G/A Initial general form for registration of a class of securities EDGARLink EDGARLink
pursuant to section 12(g)
Online
Online XML
Technical
Specification
10-D, 10-D/A
Periodic distribution reports by Asset-Backed issuers
EDGARLink EDGARLink
pursuant to Rule 13a-17 or 15d-17
Online
Online XML
Technical
Specification
10-K, 10-K/A
Annual report pursuant to section 13 and 15(d)
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
10-KT, 10-KT/A
Transition report pursuant to Rule 13a-10 or 15d-10
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
10-Q, 10-Q/A
Quarterly report pursuant to sections 13 or 15(d)
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
10-QT, 10-QT/A
Transition report pursuant to Rule 13a-10 or 15d-10
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Submission Type
EDGAR Filer Manual (Volume II)
Description
3-2
July 2012
Tool/
FilerTemplate Constructed
Number
Form Spec.
11-K, 11-K/A
Annual report of employee stock purchase, savings and EDGARLink EDGARLink
similar plans
Online
Online XML
Technical
Specification
11-KT, 11-KT/A
Transition report pursuant to rule 13a-10 or
EDGARLink EDGARLink
15d-10
Online
Online XML
Technical
Specification
13F-HR, 13F-HR/A Initial Quarterly Form 13F Holdings report filed by
EDGARLink EDGARLink
Online
Online XML
institutional managers
Technical
Specification
13F-NT, 13F-NT/A Initial Quarterly Form 13F Notice Report filed by
EDGARLink EDGARLink
institutional managers
Online
Online XML
Technical
Specification
13H, 13H-Q,
Large Trader Registration Information Required of Large EDGAR
N/A
13H-A, 13H-I,
Traders Pursuant to the Securities Exchange Act of
Filing
13H-R, 13H-T
1934 and Rule 13h-1 Thereunder. Initial Filing (13H),
Website
Amended Filing (13H-Q), Annual Filing (13H-A), Inactive Online Forms
Status (13H-I), Reactivated Status (13H-R), and
Termination Filing (13H-T)
144, 144/A
Filing for proposed sale of securities under Rule 144
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
15-12B, 15-12B/A Notice of termination of registration of a class of
EDGARLink EDGARLink
securities under Section 12(b)
Online
Online XML
Technical
Specification
15-12G, 15-12G/A Notice of termination of registration of a class of
EDGARLink EDGARLink
Online
Online XML
securities under Section 12(g)
Technical
Specification
15-15D, 15-15D/A Notice of suspension of duty to file reports pursuant to EDGARLink EDGARLink
Section 13 and 15(d) of the Act
Online
Online XML
Technical
Specification
15F-12G,
Notice of termination of a foreign private issuer’s
EDGARLink EDGARLink
15F12G/A
registration of a class of securities under Section 12(g). Online
Online XML
Technical
Specification
Submission Type
July 2012
Description
3-3
EDGAR Filer Manual (Volume II)
Tool/
FilerTemplate Constructed
Number
Form Spec.
15F-15D,
Notice of a foreign private issuer’s suspension of duty to EDGARLink EDGARLink
15F15D/A
file reports pursuant to Section 13 and 15(d) of the Act Online
Online XML
Technical
Specification
18-12B, 18-12B/A Form for initial registration of securities of foreign
EDGARLink EDGARLink
governments or political subdivisions pursuant to
Online
Online XML
section 12(b)
Technical
Specification
18-12G, 18-12G/A Form for initial registration of securities of foreign
EDGARLink EDGARLink
Online XML
governments or political subdivisions thereof pursuant to Online
Technical
section 12(g)
Specification
18-K, 18-K/A
Annual report for foreign governments and political
EDGARLink EDGARLink
subdivisions
Online
Online XML
Technical
Specification
20-F, 20-F/A
Annual and transition report of foreign private issuers
EDGARLink EDGARLink
pursuant to sections 13 or 15(d)
Online
Online XML
Technical
Specification
20FR12B,
Form for initial registration of a class of securities of
EDGARLink EDGARLink
20FR12B/A
foreign private issuers pursuant to section 12(b)
Online
Online XML
Technical
Specification
20FR12G,
Form for initial registration of a class of securities of
EDGARLink EDGARLink
20FR12G/A
foreign private issuers pursuant to section 12(g)
Online
Online XML
Technical
Specification
24F-2NT,
Rule 24F-2 notice filed on Form 24F-2
EDGARLink EDGARLink
24F-2NT/A
Online
Online XML
Technical
Specification
25, 25/A
Notification filed by issuer to voluntarily withdraw a class EDGARLink EDGARLink
of securities from listing and registration on a national Online
Online XML
securities exchange
Technical
Specification
25-NSE, 25-NSE/A Notification filed by national security exchange to report Distributed to Distributed to
the removal from listing and registration of matured,
National
National
redeemed or retired securities
Securities
Securities
Exchanges Exchanges
only
only
Submission Type
EDGAR Filer Manual (Volume II)
Description
3-4
July 2012
Tool/
FilerTemplate Constructed
Number
Form Spec.
3, 3/A
Initial statement of beneficial ownership of securities
OnlineForms Ownership
XML
Technical
Specification
305B2, 305B2/A
Application for designation of a new trustee under the EDGARLink EDGARLink
Trust Indenture Act
Online
Online XML
Technical
Specification
4, 4/A
Statement of changes in beneficial ownership of
OnlineForms Ownership
securities
XML
Technical
Specification
40-6B, 40-6B/A
Application under the Investment Company Act by an EDGARLink EDGARLink
employees’ securities company
Online
Online XML
Technical
Specification
40-17F1,
Initial certificate of accounting of securities and similar EDGARLink EDGARLink
investments in the custody of management investment Online
Online XML
40-17F1/A
companies filed pursuant to Rule 17f-1 of the
Technical
Investment Company Act of 1940 filed on Form N-17F-1
Specification
40-17F2,
Initial certificate of accounting of securities and similar EDGARLink EDGARLink
investments in the custody of management investment Online
Online XML
40-17F2/A
companies filed pursuant to Rule 17f-2 of the
Technical
Investment Company Act of 1940 filed on Form N-17F-2
Specification
40-17G, 40-17G/A Fidelity bond filed pursuant to Rule 17g1(g)(1) of the
EDGARLink EDGARLink
Investment Company Act of 1940
Online
Online XML
Technical
Specification
40-17GCS,
Filings of claim or settlement pursuant to rule 17gEDGARLink EDGARLink
4017GCS/A
1(g)(1)(2) or (3) of the Investment Company Act of 1940 Online
Online XML
Technical
Specification
40-24B2,
Filing of sales literature pursuant to Rule 24b2 under the EDGARLink EDGARLink
Investment Company Act of 1940
Online
Online XML
40-24B2/A
Technical
Specification
40-33, 40-33/A
Copies of all stockholder derivative actions filed with a EDGARLink EDGARLink
court against an investment company or an affiliate
Online
Online XML
thereof pursuant to Section 33 of the Investment
Technical
Company Act of 1940
Specification
40-8B25
Document or report
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Submission Type
July 2012
Description
3-5
EDGAR Filer Manual (Volume II)
Tool/
FilerTemplate Constructed
Number
Form Spec.
40-8F-2, 40-8F-2/A Initial application for de-registration pursuant to
EDGARLink EDGARLink
Investment Company Act Rule 0-2
Online
Online XML
Technical
Specification
40-APP, 40-APP/A Applications under the Investment Company Act other EDGARLink EDGARLink
than those reviewed by Office of Insurance Products
Online
Online XML
Technical
Specification
40-F, 40-F/A
Annual reports filed by certain Canadian issuers
EDGARLink EDGARLink
Online
Online XML
pursuant to Section 15(d) and Rule 15d-4
Technical
Specification
40FR12B,
Registration of a class of securities of certain Canadian EDGARLink EDGARLink
40FR12B/A
issuers pursuant to Section 12(b) of the 1934 Act
Online
Online XML
Technical
Specification
40FR12G,
Registration of a class of securities of certain Canadian EDGARLink EDGARLink
40FR12G/A
issuers pursuant to Section 12(g) of the 1934 Act
Online
Online XML
Technical
Specification
40-OIP, 40-OIP/A Applications under the Investment Company Act
EDGARLink EDGARLink
reviewed by Office of Insurance Products
Online
Online XML
Technical
Specification
424A
Prospectus filed pursuant to Rule 424(a)
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
424B1
Prospectus filed pursuant to Rule 424(b)(1)
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
424B2
Prospectus filed pursuant to Rule 424(b)(2)
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
424B3
Prospectus filed pursuant to Rule 424(b)(3)
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
424B4
Prospectus filed pursuant to Rule 424(b)(4)
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Submission Type
EDGAR Filer Manual (Volume II)
Description
3-6
July 2012
Submission Type
424B5
424B7
424B8
425
485APOS
485BPOS
485BXT
486APOS
486BPOS
487
July 2012
Tool/
FilerTemplate Constructed
Number
Form Spec.
Prospectus filed pursuant to Rule 424(b)(5)
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Prospectus filed pursuant to Rule 424(b)(7)
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Prospectus filed pursuant to Rule 424(b)(8)
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Filing under Securities Act Rule 425 of certain
EDGARLink EDGARLink
prospectuses and communications in connection with Online
Online XML
business combination transactions
Technical
Specification
Post-effective amendment filed pursuant to Securities EDGARLink EDGARLink
Act Rule 485(a) (this filing cannot be submitted as a
Online
Online XML
1940 Act only filing)
Technical
Specification
Post-effective amendment filed pursuant to Securities EDGARLink EDGARLink
Act Rule 485(b) (this filing cannot be submitted as a
Online
Online XML
1940 Act only filing)
Technical
Specification
Post-effective amendment filed pursuant to Securities EDGARLink EDGARLink
Act Rule 485(b)(1)(iii) to designate a new effective date Online
Online XML
for a post-effective amendment previously filed pursuant
Technical
to Securities Act Rule 485(a) (this filing cannot be
Specification
submitted as a 1940 Act only filing)
Post-effective amendment to filing filed pursuant to
EDGARLink EDGARLink
Securities Act Rule 486(a)
Online
Online XML
Technical
Specification
Post-effective amendment to filing filed pursuant to
EDGARLink EDGARLink
Securities Act Rule 486(b)
Online
Online XML
Technical
Specification
Pre-effective pricing amendment filed pursuant to
EDGARLink EDGARLink
Securities Act Rule 487
Online
Online XML
Technical
Specification
Description
3-7
EDGAR Filer Manual (Volume II)
Submission Type
497
497AD
497H2
497J
497K
497K1
497K2
Tool/
FilerTemplate Constructed
Number
Form Spec.
Definitive materials filed under paragraph (a), (b), (c),
EDGARLink EDGARLink
(d), (e) or (f) of Securities Act Rule 497
Online
Online XML
Technical
Specification
Filing by certain investment companies of Securities Act EDGARLink EDGARLink
Rule 482 advertising in accordance with Securities Act Online
Online XML
Rule 497
Technical
Specification
Filings made pursuant to Rule 497(h)(2)
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Certification of no change in definitive materials under EDGARLink EDGARLink
paragraph (j) of Securities Act Rule 497
Online
Online XML
Technical
Specification
Summary Prospectus for certain open-end management EDGARLink EDGARLink
investment companies filed pursuant to Securities Act Online
Online XML
Rule 497(k)
Technical
Specification
Cannot be used until March 31, 2009.
Description
Profiles for certain open-end management investment
companies filed pursuant to Securities Act Rule
497(k)(1)(i)
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Will no longer be accepted after close of business, (5:30
PM EST) on March 30, 2009.
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
497K3A
business, (5:30 PM EST) on March 30, 2009.
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
497K3B
business (5:30 PM EST) on March 30, 2009.
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
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
business (5:30 PM EST) on March 30, 2009.
EDGAR Filer Manual (Volume II)
3-8
July 2012
Tool/
FilerTemplate Constructed
Number
Form Spec.
5, 5/A
Annual statement of changes in beneficial ownership of OnlineForms Ownership
securities
XML
Technical
Specification
6-K, 6-K/A
Current report of foreign issuer pursuant to Rules 13a- EDGARLink EDGARLink
16 and 15d-16 Amendments
Online
Online XML
Technical
Specification
8-A12B, 8-A12B/A Form for the registration / listing of a class of securities EDGARLink EDGARLink
Online XML
on a national securities exchange pursuant to section Online
Technical
12(b)
Specification
8-A12G, 8-A12G/A Form for registration of a class of securities pursuant to EDGARLink EDGARLink
section 12(g)
Online
Online XML
Technical
Specification
8-K, 8-K/A
Current report filing
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
8-K12B, 8-K12B/A Notification that a class of securities of successor issuer EDGARLink EDGARLink
is deemed to be registered pursuant to section 12(b)
Online
Online XML
Technical
Specification
8-K12G3,
Notification that a class of securities of successor issuer EDGARLink EDGARLink
8-K12G3/A
is deemed to be registered pursuant to section 12(g)
Online
Online XML
Technical
Specification
8-K15D5,
Notification of assumption of duty to report by successor EDGARLink EDGARLink
8-K15D5/A
issue under section 15(d)
Online
Online XML
Technical
Specification
ABS-15G,
Asset-backed securities report pursuant to Section 15G EDGARLink EDGARLink
Online
Online XML
ABS-15G/A
Technical
Specification
ANNLRPT,
Periodic Development Bank filing, submitted annually EDGARLink EDGARLink
ANNLRPT/A
Online
Online XML
Technical
Specification
APP WD,
Withdrawal of an application for exemptive or other relief EDGARLink EDGARLink
from the federal securities laws
Online
Online XML
APP WD/A
Technical
Specification
Submission Type
July 2012
Description
3-9
EDGAR Filer Manual (Volume II)
Submission Type
ARS, ARS/A
AW
AW WD
CB, CB/A
CORRESP
D, D/A
DEF 14A
DEF 14C
DEFA14C
DEFC14A
Tool/
FilerTemplate Constructed
Number
Form Spec.
Annual report to security holders
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Withdrawal of amendment to a registration statement
EDGARLink EDGARLink
filed under the Securities Act
Online
Online XML
Technical
Specification
Withdrawal of a request for withdrawal of an amendment EDGARLink EDGARLink
Online
Online XML
to a registration statement
Technical
Specification
Notification form filed in connection with certain tender EDGARLink EDGARLink
offers, business combinations and rights offerings, in
Online
Online XML
which the subject company is a foreign private issuer of
Technical
which less than 10% of its securities are held by U.S.
Specification
persons
A correspondence can be sent as a document with
EDGARLink EDGARLink
another submission type or can be sent as a separate Online
Online XML
submission.
Technical
Specification
Official notice of an offering of securities that is made
Online Forms N/A
without registration under the Securities Act in reliance
on an exemption provided by Regulation D and Section
4(6) under the Act.
Definitive proxy statements
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Definitive information statements
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Definitive additional information statement materials
EDGARLink EDGARLink
including Rule 14(a)(12) material
Online
Online XML
Technical
Specification
Definitive proxy statement in connection with contested EDGARLink EDGARLink
solicitations
Online
Online XML
Technical
Specification
EDGAR Filer Manual (Volume II)
Description
3-10
July 2012
Submission Type
DEFC14C
DEFM14A
DEFM14C
DEFN14A
DEFR14A
DEFR14C
DEL AM
DFAN14A
DFRN14A
DRS, DRS/A
DSTRBRPT,
DSTRBRPT/A
July 2012
Tool/
FilerTemplate Constructed
Number
Form Spec.
Definitive information statement - contested solicitations EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Definitive proxy statement relating to a merger,
EDGARLink EDGARLink
acquisition, or disposition
Online
Online XML
Technical
Specification
Definitive information statement relating to merger or
EDGARLink EDGARLink
Online
Online XML
acquisition
Technical
Specification
Definitive proxy statement filed by non management
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Definitive revised proxy soliciting materials
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Definitive revised information statement materials
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Separately filed delaying amendment under Securities EDGARLink EDGARLink
Act Rule 473 to delay effectiveness of a 1933 Act
Online
Online XML
registration statement
Technical
Specification
Definitive additional proxy soliciting materials filed by
EDGARLink EDGARLink
non-management including Rule 14(a)(12) material
Online
Online XML
Technical
Specification
Revised definitive proxy statement filed by nonEDGARLink EDGARLink
management
Online
Online XML
Technical
Specification
Draft Registration Statement for JOBS Act Filers and
EDGARLink N/A
Foreign Private Issuers
Online
Distribution of primary obligations Development Bank
EDGARLink EDGARLink
report
Online
Online XML
Technical
Specification
Description
3-11
EDGAR Filer Manual (Volume II)
Submission Type
F-1, F-1/A
F-10, F-10/A
F-10EF
F-10POS
F-1MEF
F-3, F-3/A
F-3ASR
F-3DPOS
F-3MEF
F-4 POS
F-4, F-4/A
Tool/
FilerTemplate Constructed
Number
Form Spec.
Registration statement for securities of certain foreign EDGARLink EDGARLink
private issuers
Online
Online XML
Technical
Specification
Registration statement for securities of certain Canadian EDGARLink EDGARLink
issuers under the Securities Act of 1933
Online
Online XML
Technical
Specification
Auto effective registration statement for securities of
EDGARLink EDGARLink
Online
Online XML
certain Canadian issuers under the Securities Act of
Technical
1933
Specification
Post-effective amendment to a F-10EF registration
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
A new registration statement filed under Rule 462(b) to EDGARLink EDGARLink
add securities to a prior related effective registration
Online
Online XML
statement filed on Form F-1
Technical
Specification
Registration statement for specified transactions by
EDGARLink EDGARLink
certain foreign private issuers
Online
Online XML
Technical
Specification
Automatic shelf registration statement of securities of
EDGARLink EDGARLink
well-known seasoned issuers
Online
Online XML
Technical
Specification
Post-Effective amendment to a F-3D registration
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
A new registration statement filed under Rule 462(b) to EDGARLink EDGARLink
add securities to a prior related effective registration
Online
Online XML
statement filed on Form F 3
Technical
Specification
Post-effective amendment to a F-4EF registration
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Registration statement for securities issued by foreign EDGARLink EDGARLink
private issuers in certain business combination
Online
Online XML
transactions
Technical
Specification
EDGAR Filer Manual (Volume II)
Description
3-12
July 2012
Submission Type
F-4EF
F-4MEF
F-6 POS
F-6, F-6/A
F-6EF
F-7 POS
F-7, F-7/A
F-8 POS
F-8, F-8/A
F-80, F-80/A
F-80POS
July 2012
Tool/
FilerTemplate Constructed
Number
Form Spec.
Auto effective registration statement for securities by
EDGARLink EDGARLink
certain foreign private issuers in connection with certain Online
Online XML
business combination transactions
Technical
Specification
A new registration statement filed under Rule 462(b) to EDGARLink EDGARLink
add securities to a prior related effective registration
Online
Online XML
statement filed on Form F 4
Technical
Specification
Post-effective amendment to a F-6EF registration
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Registration statement for American Depositary
EDGARLink EDGARLink
Receipts representing securities of certain foreign
Online
Online XML
private issuers
Technical
Specification
Auto effective registration statement for American
EDGARLink EDGARLink
Depositary Receipts representing securities of certain Online
Online XML
foreign private issuers
Technical
Specification
Post-effective amendment to a F-7 registration
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Registration statement for securities of certain Canadian EDGARLink EDGARLink
issuers offered for cash upon the exercise of rights
Online
Online XML
granted to existing security holders under the Securities
Technical
Act of 1933
Specification
Post-effective amendment to a F-8 registration
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Registration statement for securities of certain Canadian EDGARLink EDGARLink
issuers to be issued in exchange offers or a business
Online
Online XML
combination under the Securities Act of 1933
Technical
Specification
Registration of securities of certain Canadian issuers to EDGARLink EDGARLink
be issued in exchange offers or a business combination Online
Online XML
under the Securities Act of 1933
Technical
Specification
Post-effective amendment to a F-80 registration
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Description
3-13
EDGAR Filer Manual (Volume II)
Tool/
FilerTemplate Constructed
Number
Form Spec.
F-9 POS
Post-effective amendment to a F-9EF registration
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
F-9, F-9/A
Registration of securities of certain investment grade
EDGARLink EDGARLink
debt or investment grade preferred securities of certain Online
Online XML
Canadian issuers under the Securities Act of 1933
Technical
Specification
F-9EF
Auto effective registration of securities of certain
EDGARLink EDGARLink
Online
Online XML
investment grade debt or investment grade preferred
Technical
securities of certain Canadian issuers under the
Specification
Securities Act of 1933
F-N, F-N/A
Notification of the appointment of an agent for service by EDGARLink EDGARLink
certain foreign institutions
Online
Online XML
Technical
Specification
FWP
Filing under Securities Act Rules 163/433 of free writing EDGARLink EDGARLink
prospectuses
Online
Online XML
Technical
Specification
F-X, F-X/A
For appointment of agent for service of process by
EDGARLink EDGARLink
issuers registering securities
Online
Online XML
Technical
Specification
N-1, N-1/A
Initial registration statement filed on Form N-1 for open- EDGARLink EDGARLink
end management investment companies.
Online
Online XML
Technical
Specification
N-14 8C,
Initial registration statement filed on Form N14 by
EDGARLink EDGARLink
N-14 8C/A
closed-end investment company (business
Online
Online XML
combinations)
Technical
Specification
N-14, N-14/A
Initial registration statement filed on Form N14 for open- EDGARLink EDGARLink
end investment company, including those filed with
Online
Online XML
automatic effectiveness under Rule 488 (business
Technical
combinations)
Specification
N-14MEF
A new registration statement filed on Form N14 by
EDGARLink EDGARLink
closed end investment companies filed under Securities Online
Online XML
Act Rule 462(b) of up to an additional 20% of securities
Technical
for an offering that was registered on Form N-14
Specification
N-18F1, N-18F1/A Initial notification of election pursuant to Rule 18f-1 filed EDGARLink EDGARLink
on Form N-18F-1
Online
Online XML
Technical
Specification
Submission Type
EDGAR Filer Manual (Volume II)
Description
3-14
July 2012
Submission Type
N-1A, N-1A/A
N-2, N-2/A
N-23C-2,
N-23C-2/A
N-23C3A,
N23C3A/A
N-23C3B,
N23C3B/A
N-23C3C,
N23C3C/A
N-27D-1,
N-27D-1/A
N-2MEF
N-3, N-3/A
N-30B-2
N-30D, N-30D/A
July 2012
Tool/
FilerTemplate Constructed
Number
Form Spec.
Initial registration statement filed on Form N1A for open- EDGARLink EDGARLink
end management investment companies
Online
Online XML
Technical
Specification
Initial filing of a registration statement on Form N-2 for EDGARLink EDGARLink
closed-end investment companies
Online
Online XML
Technical
Specification
Notice by closed-end investment companies of intention EDGARLink EDGARLink
Online XML
to call or redeem their own securities under Investment Online
Technical
Company Act Rule 23c-2
Specification
Notification of periodic repurchase offer Filed pursuant EDGARLink EDGARLink
to Rule 23c-3(b) only
Online
Online XML
Technical
Specification
Filing pursuant to Rule 23c-3(c) only on Form N-23C-3 EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Filing pursuant to Rule 23c-3(b) and (c) on Form N-23C- EDGARLink EDGARLink
3
Online
Online XML
Technical
Specification
Accounting for segregated trust accounts on Form NEDGARLink EDGARLink
27D-1
Online
Online XML
Technical
Specification
A new registration statement on Form N-2 filed under
EDGARLink EDGARLink
Securities Act Rule 462(b) by closed-end investment
Online
Online XML
companies of up to an additional 20% of securities for
Technical
an offering that was registered on Form N-2
Specification
Initial registration statement on Form N-3 for separate EDGARLink EDGARLink
accounts (management investment companies)
Online
Online XML
Technical
Specification
Periodic and interim reports mailed to investment
EDGARLink EDGARLink
company shareholders (other than annual and semiOnline
Online XML
annual reports mailed to shareholders pursuant to Rule
Technical
30e-1)
Specification
Initial annual and semi-annual reports mailed to
EDGARLink EDGARLink
investment company shareholders pursuant to Rule
Online
Online XML
30e-1 (other than those required to be submitted as part
Technical
of Form NCSR.)
Specification
Description
3-15
EDGAR Filer Manual (Volume II)
Submission Type
N-4, N-4/A
N-5, N-5/A
N-54A, N-54A/A
N-54C, N-54C/A
N-6, N-6/A
N-6F, N-6F/A
N-8A, N-8A/A
N-8B-2, N-8B-2/A
N-8B-3, N-8B-3/A
N-8B-4, N-8B-4/A
N-8F, N-8F/A
Tool/
FilerTemplate Constructed
Number
Form Spec.
Initial registration statement on Form N-4 for separate EDGARLink EDGARLink
accounts (unit investment trusts)
Online
Online XML
Technical
Specification
Registration statement for small business investment
EDGARLink EDGARLink
companies
Online
Online XML
Technical
Specification
Notification of election by business development
EDGARLink EDGARLink
Online
Online XML
companies filed on Form N-54A
Technical
Specification
Notification of withdrawal by business development
EDGARLink EDGARLink
companies filed on Form N-54C
Online
Online XML
Technical
Specification
Registration statement for separate accounts (unit
EDGARLink EDGARLink
investment trusts)
Online
Online XML
Technical
Specification
Notice of intent by business development companies to EDGARLink EDGARLink
elect to be subject to Sections 55 through 65 of the 1940 Online
Online XML
Act filed on Form N-6F
Technical
Specification
Initial notification of registration under section 8(a) filed EDGARLink EDGARLink
on Form N-8A
Online
Online XML
Technical
Specification
Initial registration statement for unit investment trusts
EDGARLink EDGARLink
filed on Form N-8B-2
Online
Online XML
Technical
Specification
Initial registration statement for periodic payment plans EDGARLink EDGARLink
filed on Form N-8B-3
Online
Online XML
Technical
Specification
Initial registration statement for face-amount certificate EDGARLink EDGARLink
companies filed on Form N-8B-4
Online
Online XML
Technical
Specification
Application for deregistration made on Form N-8F
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
EDGAR Filer Manual (Volume II)
Description
3-16
July 2012
Submission Type
N-CSR, N-CSR/A
N-CSRS,
N-CSRS/A
N-MFP, N-MFP/A
N-PX, N-PX/A
N-PX-CR,
N-PX-CR/A
N-PX-FM,
N-PX-FM/A
N-PX-NT,
N-PX-NT/A
N-PX-VR,
N-PX-VR/A
N-Q, N-Q/A
NSAR-A,
NSAR-A/A
NSAR-AT,
NSAR-AT/A
July 2012
Tool/
FilerTemplate Constructed
Number
Form Spec.
Certified annual shareholder report of registered
EDGARLink EDGARLink
management investment companies filed on Form NOnline
Online XML
CSR
Technical
Specification
Certified semi-annual shareholder report of registered EDGARLink EDGARLink
management investment companies filed on Form NOnline
Online XML
CSR
Technical
Specification
Monthly Schedule of Portfolio Holdings of Money Market N/A
N-MFP
Funds
Technical
Specification
Description
Annual Report of Proxy Voting Record of Registered
Management Investment Companies filed on Form NPX
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Annual Form N-PX Combination Report filed by
EDGARLink EDGARLink
institutional managers
Online
Online XML
Technical
Specification
Annual Report of Proxy Voting Record of Registered
EDGARLink EDGARLink
Management Investment Companies that includes
Online
Online XML
proxy votes institutional managers
Technical
Specification
Annual Form N-PX Notice filed by institutional managers EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Annual Form N-PX Voting Report filed by institutional
EDGARLink EDGARLink
managers
Online
Online XML
Technical
Specification
Quarterly Schedule of Portfolio Holdings of Registered EDGARLink EDGARLink
Management Investment Company filed on Form N-Q Online
Online XML
Technical
Specification
Semi-annual report for management companies filed on EDGAR
EDGAR
Form N-SAR
Filing
N-SAR XML
Website
Technical
Online Forms Specification
Transitional semi-annual report filed on Form N-SAR
EDGAR
EDGAR
Filing
N-SAR XML
Website
Technical
Online Forms Specification
3-17
EDGAR Filer Manual (Volume II)
Tool/
FilerTemplate Constructed
Number
Form Spec.
NSAR-B,
Annual report for management companies filed on Form EDGAR
EDGAR
NSAR-B/A
N-SAR
Filing
N-SAR XML
Website
Technical
Online Forms Specification
NSAR-BT,
Transitional annual report filed on Form N-SAR
EDGAR
EDGAR
Filing
NSAR-BT/A
N-SAR XML
Website
Technical
Online Forms Specification
NSAR-U,
Annual report for unit investment trusts filed on Form N- EDGAR
EDGAR
NSAR-U/A
N-SAR XML
SAR
Filing
Technical
Website
Online Forms Specification
NT 10-K,
Notice under Rule 12b25 of inability to timely file all or EDGARLink EDGARLink
NT 10-K/A
part of a Form 10-K, 10-KSB, or 10-KT
Online
Online XML
Technical
Specification
NT 10-D,
Notice under Rule 12b25 of inability to timely file all or EDGARLink EDGARLink
NT 10-D/A
part of a Form 10-D
Online
Online XML
Technical
Specification
NT 10-Q,
Notice under Rule 12b25 of inability to timely file all or EDGARLink EDGARLink
NT 10-Q/A
part of a form 10-Q or 10-QSB
Online
Online XML
Technical
Specification
NT 11-K,
Notice under Rule 12b25 of inability to timely file all or EDGARLink EDGARLink
NT 11-K/A
part of a form 11-K
Online
Online XML
Technical
Specification
NT 15D2,
Notice under Rule 12b25 of inability to timely file a
EDGARLink EDGARLink
NT 15D2/A
special report pursuant to section 15d-2
Online
Online XML
Technical
Specification
NT 20-F, NT 20-F/A Notice under Rule 12b25 of inability to timely file all or EDGARLink EDGARLink
part of an annual report of form 20-F
Online
Online XML
Technical
Specification
NT-NCSR,
Notice under Exchange Act Rule 12b-25 of inability to EDGARLink EDGARLink
NTNCSR/A
timely file Form N-CSR (annual or semi-annual report) Online
Online XML
Technical
Specification
NT-NSAR,
Notice under Exchange Act Rule 12b-25 of inability to EDGARLink EDGARLink
NTNSAR/A
timely file Form N-SAR
Online
Online XML
Technical
Specification
Submission Type
EDGAR Filer Manual (Volume II)
Description
3-18
July 2012
Submission Type
POS 8C
POS AM
Tool/
Template
Number
Post-effective amendment filed under the 1933 Act only EDGARLink
or under both the 1933 and 1940 Acts pursuant to
Online
Section 8(c) of the 1933 Act by closed-end investment
companies (this filing cannot be submitted as a 1940 Act
only filing)
Post-effective amendment to a registration statement
EDGARLink
that is not immediately effective upon filing
Online
Description
POS AMI
Post-effective amendment (for filings made under the
1940 Act only)
EDGARLink
Online
POSASR
Post-effective Amendment to an automatic shelf
registration statement on Form S-3ASR or Form F3ASR
EDGARLink
Online
POS EX
Post-effective amendment filed solely to add exhibits to EDGARLink
a registration statement
Online
POS462B
Post-effective amendment to Securities Act Rule 462(b) EDGARLink
registration statement
Online
POS462C
Post-effective amendment to a registration statement
filed under Rule 462(c)
EDGARLink
Online
PRE 14A
Preliminary proxy statement not related to a contested
matter or merger/acquisition
EDGARLink
Online
PRE 14C
Preliminary information statement not related to a
contested matter or merger/acquisition
EDGARLink
Online
PREC14A
Preliminary proxy statement in connection with
contested solicitations
EDGARLink
Online
July 2012
3-19
FilerConstructed
Form Spec.
EDGARLink
Online XML
Technical
Specification
EDGARLink
Online XML
Technical
Specification
EDGARLink
Online XML
Technical
Specification
EDGARLink
Online XML
Technical
Specification
EDGARLink
Online XML
Technical
Specification
EDGARLink
Online XML
Technical
Specification
EDGARLink
Online XML
Technical
Specification
EDGARLink
Online XML
Technical
Specification
EDGARLink
Online XML
Technical
Specification
EDGARLink
Online XML
Technical
Specification
EDGAR Filer Manual (Volume II)
Submission Type
PREC14C
PREM14A
PREM14C
PREN14A
PRER14A
PRER14C
PRRN14A
PX14A6G
PX14A6N
RTLYRPT,
QRTLYRPT/A
Tool/
FilerTemplate Constructed
Number
Form Spec.
Preliminary information statements - contested
EDGARLink EDGARLink
solicitations
Online
Online XML
Technical
Specification
Preliminary proxy statement relating to a merger,
EDGARLink EDGARLink
acquisition, or disposition
Online
Online XML
Technical
Specification
Preliminary information statements relating to merger or EDGARLink EDGARLink
Online
Online XML
acquisition
Technical
Specification
Preliminary proxy statement filed by non-management EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Preliminary revised proxy soliciting materials
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Preliminary revised information statements
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Revised preliminary proxy statement filed by nonEDGARLink EDGARLink
management
Online
Online XML
Technical
Specification
Notice of exempt solicitation
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Notice of exempt solicitation for the purpose of
EDGARLink EDGARLink
determining whether to solicit proxies, consents, or
Online
Online XML
authorizations in opposition to a proposed roll-up
Technical
transaction filed pursuant to Rule 14a6(g) of the
Specification
Securities Exchange Act of 1934
Periodic Development Bank filing, submitted quarterly EDGARLink EDGARLink
Online
Online XML
Technical
Specification
EDGAR Filer Manual (Volume II)
Description
3-20
July 2012
Submission Type
RW
RW WD
S-1, S-1/A
S-11, S-11/A
S-11MEF
S-1MEF
S-20, S-20/A
S-3, S-3/A
S-3ASR
S-3D
S-3DPOS
July 2012
Tool/
FilerTemplate Constructed
Number
Form Spec.
Registration Withdrawal Request
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Withdrawal of a Registration Withdrawal Request
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
General form of registration statement for all companies EDGARLink EDGARLink
Online
Online XML
including face-amount certificate companies
Technical
Specification
Registration statement for securities to be issued by real EDGARLink EDGARLink
estate companies
Online
Online XML
Technical
Specification
A new registration statement filed under Rule 462(b) to EDGARLink EDGARLink
add securities to a prior related effective registration
Online
Online XML
statement filed on Form S 11
Technical
Specification
A new registration statement filed under Rule 462(b) to EDGARLink EDGARLink
add securities to a prior related effective registration
Online
Online XML
statement filed on Form S 1
Technical
Specification
Registration statement for standardized options
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Registration statement for specified transactions by
EDGARLink EDGARLink
certain issuers
Online
Online XML
Technical
Specification
Automatic shelf registration statement of securities of
EDGARLink EDGARLink
well-known seasoned issuers
Online
Online XML
Technical
Specification
Automatically effective registration statement for
EDGARLink EDGARLink
securities issued pursuant to dividend or interest
Online
Online XML
reinvestment plans
Technical
Specification
Post-effective amendment to a S-3D registration
EDGARLink EDGARLink
statement
Online
Online XML
Technical
Specification
Description
3-21
EDGAR Filer Manual (Volume II)
Tool/
FilerTemplate Constructed
Number
Form Spec.
S-3MEF
A new registration statement filed under Rule 462(b) to EDGARLink EDGARLink
add securities to a prior related effective registration
Online
Online XML
statement filed on Form S 3
Technical
Specification
S-4 POS
Post-effective amendment to a S-4EF registration
EDGARLink EDGARLink
statement
Online
Online XML
Technical
Specification
S-4, S-4/A
Registration of securities issued in business
EDGARLink EDGARLink
Online
Online XML
combination transactions
Technical
Specification
S-4EF
Auto effective registration statement for securities
EDGARLink EDGARLink
issued in connection with the formation of a bank or
Online
Online XML
savings and loan holding company in compliance with
Technical
General Instruction G
Specification
S-4MEF
A new registration statement filed under Rule 462(b) to EDGARLink EDGARLink
add securities to a prior related effective registration
Online
Online XML
statement filed on Form S-4
Technical
Specification
S-6, S-6/A
Initial registration statement filed on Form S-6 for unit
EDGARLink EDGARLink
investment trusts
Online
Online XML
Technical
Specification
S-8
Initial registration statement for securities to be offered EDGARLink EDGARLink
to employees pursuant to employee benefit plans
Online
Online XML
Technical
Specification
S-8 POS
Post-effective amendment to a S-8 registration
EDGARLink EDGARLink
statement
Online
Online XML
Technical
Specification
S-B, S-B/A
Registration statement for securities of foreign
EDGARLink EDGARLink
governments and subdivisions thereof under the
Online
Online XML
Securities Act of 1933 (Schedule B)
Technical
Specification
S-BMEF
A new registration statement filed under Rule 462(b) to EDGARLink EDGARLink
add securities to a prior related effective registration
Online
Online XML
statement filed on Form S-B
Technical
Specification
SC 13D, SC 13D/A Schedule filed to report acquisition of beneficial
EDGARLink EDGARLink
ownership of 5% or more of a class of equity securities Online
Online XML
Technical
Specification
Submission Type
EDGAR Filer Manual (Volume II)
Description
3-22
July 2012
Tool/
FilerTemplate Constructed
Number
Form Spec.
SC 13E1,
Schedule 13-E1 statement of issuer required by Rule
EDGARLink EDGARLink
SC 13E1/A
13e-1
Online
Online XML
Technical
Specification
SC 13E3,
Schedule filed to report going private transactions
EDGARLink EDGARLink
SC 13E3/A
Online
Online XML
Technical
Specification
SC 13G, SC 13G/A Schedule filed to report acquisition of beneficial
EDGARLink EDGARLink
Online XML
ownership of 5% or more of a class of equity securities Online
Technical
by passive investors and certain institutions
Specification
SC 14D9,
Tender offer solicitation / recommendation statements EDGARLink EDGARLink
SC 14D9/A
filed under Rule 14d-9
Online
Online XML
Technical
Specification
SC 14F1,
Statement regarding change in majority of directors
EDGARLink EDGARLink
SC 14F1/A
pursuant to Rule 14f-1
Online
Online XML
Technical
Specification
SC 14N, SC 14N/A Information filed by certain nominating shareholders
EDGARLink EDGARLink
(pursuant to Section 240 14n-1)
Online
Online XML
Technical
Specification
SC 14N-S,
Solicitation in connection with the formation or
EDGARLink EDGARLink
SC 14N-S/A
attempted formation of a Rule 14a-11 nominating
Online
Online XML
shareholder group or solicitation in connection with a
Technical
Rule 14a-11 nomination
Specification
SC TO-C
Written communication relating to an issuer or third
EDGARLink EDGARLink
party tender offer
Online
Online XML
Technical
Specification
SC TO-I,
Issuer tender offer statement
EDGARLink EDGARLink
SC TO-I/A
Online
Online XML
Technical
Specification
SC TO-T,
Third party tender offer statement
EDGARLink EDGARLink
SC TO-T/A
Online
Online XML
Technical
Specification
SC13E4F,
Issuer tender offer statement filed pursuant to Rule
EDGARLink EDGARLink
SC13E4F/A
13(e)(4) by foreign issuers
Online
Online XML
Technical
Specification
Submission Type
July 2012
Description
3-23
EDGAR Filer Manual (Volume II)
Submission Type
SC14D1F,
SC14D1F/A
SC14D9C
SC14D9F,
SC14D9F/A
SH-ER,
SH-ER/A
SH-NT,
SH-NT/A
SP 15D2,
SP 15D2/A
SUPPL
T-1, T-2
T-3, T-3/A
T-6, T-6/A
TA-1, TA-1/A
Tool/
FilerTemplate Constructed
Number
Form Spec.
Third party tender offer statement filed pursuant to Rule EDGARLink EDGARLink
14d-1(b) by foreign issuers
Online
Online XML
Technical
Specification
Written communication by the subject company relating EDGARLink EDGARLink
to a third party tender offer
Online
Online XML
Technical
Specification
Solicitation/recommendation statement pursuant to
EDGARLink EDGARLink
Online XML
Section 14(d)(4) of the Securities Exchange Act of 1934 Online
Technical
and Rules 14d-1(b) and 14e-2(c) by foreign issuers
Specification
Weekly Form SH Entries Report Filed by Institutional
EDGARLink SH-ER
Investment Managers
Online
Information
Table XML
Technical
Specification
Weekly Form SH Notice Report Filed by Institutional
EDGARLink EDGARLink
Investment Managers
Online
Online XML
Technical
Specification
Special Financial Report filed under Rule 15d-2
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Voluntary supplemental material filed pursuant to
EDGARLink EDGARLink
Section 11(a) of the Securities Act of 1933 by foreign
Online
Online XML
issuers
Technical
Specification
No
info
blank
cell
No info blank cell
Note - 'Submission types' T-1 and T-2 are not used as
stand-alone submission types on the EDGAR system.
They are filed as EX-25 to registration statements.
Initial application for qualification of trust indentures
EDGARLink EDGARLink
Online
Online XML
Technical
Specification
Application for determination of eligibility of a foreign
EDGARLink EDGARLink
person to act as institutional trustee filed pursuant to
Online
Online XML
Section 310(a)(1) of the Trust Indenture Act of 1939
Technical
Specification
Application for registration as a transfer agent filed
EDGARLite TA-1 XML
pursuant to the Securities Exchange Act of 1934
TA-1
Technical
Template
Specification
EDGAR Filer Manual (Volume II)
Description
3-24
July 2012
Submission Type
TA-2, TA-2/A
TA-W
July 2012
Tool/
Template
Number
Annual report of transfer agent activities filed pursuant EDGARLite
to the Securities Exchange Act of 1934
TA-2
Template
Notice of withdrawal from registration as transfer agent EDGARLite
filed pursuant to the Securities Exchange Act of 1934
TA-W
Template
Description
3-25
FilerConstructed
Form Spec.
TA-2 XML
Technical
Specification
TA-W XML
Technical
Specification
EDGAR Filer Manual (Volume II)
3.2
Electronic Form Types by Act
This index will allow you to use the filing type to identify the EDGAR submission type and
finally the tool or template you can use to either create or assemble the filing. Each of the tools
and templates are covered in detail in separate sections of this document. The final column should
only be used by filers or software developers who construct filings outside of the SEC supplied
tools. EDGARLite templates can be downloaded from the OnlineForms/XML Website. FilerConstructed Technical Specifications are available on the SEC’s Public Website. Please refer to
these sites to determine if your version of the tool, template, or document is correct.
Note: Tools, templates, and documents will no longer be marked with a version number relating
to a software release. Some tools may be specific to submission types that remain the same
through several releases, instead of being updated with each new release. Therefore each
tool, template and manual will now be marked with its own version number, specific to
that particular item. You can find the most current versions on the website from which the
tools, templates, and manuals are downloaded. Be sure to verify that you have the current
version before filing.
Issuers are advised that filings with the submission types listed below will receive a “Filing Date”
identical to the EDGAR “Received Date” even if received after 5:30 p.m. Eastern time, which is
different than normal filings. In addition these filings will be disseminated until 10:00 p.m.
Eastern time. Normally filings received after 5:30 p.m. Eastern time will receive a filing date of
the next business day and will not be disseminated until the next business day.
The following submission types will receive a filing date identical to the EDGAR “Received
Date” and will be disseminated until 10:00 p.m. Eastern time:
3
5/A
N-2MEF
S-4MEF
3/A
F-1MEF
POS462B
S-BMEF
4
F-3MEF
S-11MEF
4/A
F-4MEF
S-1MEF
5
N-14MEF
S-3MEF
You should send any fee payment made for the above registration statements to the Commission's
lockbox. Additionally, you should submit any fee payment certification that you are making for
the above-listed submission types, pursuant to Rule 111(b), using the “CORRESP” submission
type.
EDGAR Filer Manual (Volume II)
3-26
July 2012
Electronic Form Types by Act
List of Tables
Table 3-1: Securities Act Submission Types Accepted by EDGAR........................... ...........3-28
Table 3-2: Securities Exchange Act - Proxy Materials and Information Statements Filed
Pursuant to Section 14 Submission Types Accepted by EDGAR............................... ...........3-41
Table 3-3: Securities Exchange Act - Registration and Report Submission Types Accepted by
EDGAR........................................................................................................................ ...........3-45
Table 3-4: Williams Act Filing Submission Types Accepted by EDGAR.................. ...........3-56
Table 3-5: Investment Company Submission Types Accepted by EDGAR............... ...........3-62
Table 3-6: Development Bank Submission Types Accepted by EDGAR................... ...........3-84
Table 3-7: Correspondence Submission Types............................................................ ...........3-85
July 2012
3-27
EDGAR Filer Manual (Volume II)
Table 3-1: Securities Act Submission Types Accepted by EDGAR
CFR Form/
Schedule/
Rule
D
DRS
F-1
F-1MEF
F-3
FilerSubmission Tool/ Template
Constructed
Type
Number
Form Spec.
Description
Official notice of an offering of securities D
that is made without registration under
the Securities Act in reliance on an
exemption provided by Regulation D and
Section 4(6) under the Act
Online Forms
N/A
Amendment
D/A
Online Forms
N/A
New Draft Registration Statement for
JOBS Act Filers and Foreign Private
Issuers
DRS
EDGARLink
Online
N/A
Amended Draft Registration Statement
DRS/A
EDGARLink
Online
N/A
Registration statement for securities of
certain foreign private issuers
F-1
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
Pre-effective amendment
F-1/A
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
Post-effective amendment to a
registration statement that is not
immediately effective upon filing
POS AM
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
A new registration statement filed under F-1MEF
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
Post-effective amendment to Securities POS462B
Act Rule 462(b) registration statement
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
Registration statement for specified
transactions by certain foreign private
issuers
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
EDGAR Filer Manual (Volume II)
3-28
F-3
July 2012
CFR Form/
Schedule/
Rule
FilerSubmission Tool/ Template
Constructed
Type
Number
Form Spec.
Description
Pre-Effective amendment
F-3/A
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
Post-effective amendment to a
registration statement that is not
immediately effective upon filing
POS AM
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
Automatic shelf registration statement of F-3ASR
securities of well-known seasoned
issuers
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
Post-effective Amendment to an
POSASR
automatic shelf registration statement on
Form S-3ASR or Form F-3ASR
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
Registration statement for dividend or
interest reinvestment plan securities of
foreign private issuers
F-3D
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
Post-Effective amendment to a
F-3DPOS
EDGARLink
Online
EDGARLink
Online XML
Technical
Specification
A new registration statement filed under F-3MEF
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
Post-effective amendment to Securities POS462B
Act Rule 462(b) registration statement
EDGARLink
Online
EDGARLink
Online
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