# Filer Manual – Volume II > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/agency%3Asec%3A9d5f5c8c44257eb7 ## Record - **Collection:** Agency decision - **Document type:** Agency decision ## Text ® Filer Manual – Volume II EDGAR Filing VERSION 16 December 2010 Notice Use this EDGAR® Filer Manual when making electronic filings with the United States Securities and Exchange Commission (SEC or "Commission"). See Rule 301 of Regulation S-T. The EDGAR Filer Manual consists of three volumes. EDGAR Filer Manual (Volume I) General Information introduces the requirements for becoming an EDGAR Filer and maintaining EDGAR company information. EDGAR Filer Manual (Volume II) EDGAR Filing illustrates the process to submit an online filing. EDGAR Filer Manual (Volume III) N-SAR Supplement is a guide for preparing electronic submissions of Form N-SAR. For up-to-date information regarding filing-related topics, consult the following EDGAR websites: Information for EDGAR Filers (http://www.sec.gov/info/edgar.shtml) EDGAR Gateway to submit filings http://www.portal.edgarfiling.sec.gov) EDGAR Company Database (http://www.edgarcompany.sec.gov) ® ® EDGAR and EDGARLink are registered trademarks of the Securities and Exchange Commission. EDGARLite™ is a trademark of the Securities and Exchange Commission. All other product brand names mentioned in this Filer Manual are trademarks or registered trademarks of their respective holders. Note: New EDGAR software releases include modifications to the EDGARLink software and EDGAR submission templates. Please download, install, and use the new EDGARLink software and submission templates to ensure that submissions will be processed successfully. To protect the privacy of our filing community, filers are asked not to include social security numbers in filings submitted to the Commission. December 2010 EDGAR Filer Manual (Volume II) Updates On December 13, 2010, EDGAR Release 10.4 introduced the following changes: New EDGARLink Online Application (EDGARLink Online) has been implemented to allow filers to submit EDGARLink submission form types online, without the use of the offline EDGARLink Tool. EDGARLink Online can be accessed from the EDGAR Filing website, by selecting the “EDGARLink Online Submissions” link. The existing offline EDGARLink Tool and the associated Templates 1-6 will continue to be available. A new chapter, “Preparing and Transmitting EDGARLink Online Submissions”, has been added to the Volume II of the EDGAR Filer Manual to guide filers through the filing process using the new tool. Submission type ABS 15G and its amendment will be available on EDGARLink Online. See Proposing Release No. 33-9148, Disclosure for Asset-Backed Securities Required by Section 943 of the Dodd-Frank Wall Street Reform and Consumer Protection Act. A new 8-K Item 6.10 (Alternative Filings of Asset-Backed Issuers) will be available on EDGARLink Submission Template #3 and EDGARLink Online for submission form types 8-K, and 8-K/A. Item 6.10 requires a PDF attachment to be included as Exhibit 99. Filings containing EX-101.INS XBRL document will have validation changed as follows: o Removed restrictions, so as to now allow domain items to be abstract. o Removed restriction, so as to now allow footnoteArc elements to omit the order attribute. o Relaxed validations for EX-101.INS XBRL documents to allow a DTS that has type declarations in any standard international or US namespace. o Relaxed validations for EX-101.INS documents to allow internationally recommended type and role declarations to be used in its DTS. o Relaxed validations for EX-101.INS XBRL documents whose DTS has arc role declarations to allow the link:footnoteArc element to have an arc role that is either standard or is declared in a standard taxonomy schema. o Added validations for EX-101.INS XBRL documents to require a DTS that has type declarations in any standard international or US namespace to enforce restrictions on combinations of numeric data types and unit of measure declarations according to internationally recommended and US-specific data types registry. December 2010 EDGAR Filer Manual (Volume II) On October 25, 2010, EDGAR Release 10.3.2 introduced the following changes: Two new submission form types (SC 14N, SC 14N-S) and their amendments have been added to EDGARLink Template #2. A new item in Form 8-K (Item 5.08 - Shareholder Director Nominations) has been added to EDGARLink Submission Template #3 for submission form types 8-K, 8-K12B, 8K12G3, 8-K15D5 and their amendments. However, use of the SC 14N, SC 14N-S and Form 8-K Item 5.08 is delayed until further notice. See Order Rel. No. 33-9149 (Order Granting Stay) for more information; see also Rel. No 339151(Notice of stay of effective and compliance dates). EDGAR Filer Manual (Volume II) December 2010 Table of Contents 1. INTRODUCTION TO VOLUME II ............................................................................. 1-1 1.1 Organization of this Manual .............................................................................................. 1-1 1.1.1 Conventions Used in the Filer Manual ............................................................................ 1-2 2. QUICK GUIDE TO EDGAR FILING .......................................................................... 2-1 2.1 EDGAR Filing Process ..................................................................................................... 2-1 2.1.1 Using EDGARLink Templates ........................................................................................ 2-2 2.1.2 Using EDGARLink Online .............................................................................................. 2-2 2.1.3 EDGAR OnlineForms/XML Website.............................................................................. 2-3 2.1.4 After a Submission is Filed .............................................................................................. 2-3 2.2 Filing Checklist ................................................................................................................. 2-4 2.3 General Information for Filers .......................................................................................... 2-6 2.3.1 Hours of Operation .......................................................................................................... 2-6 2.3.2 Introduction to Web Browsers ......................................................................................... 2-6 2.3.3 Browser Differences ........................................................................................................ 2-7 2.3.4 Accessing EDGAR .......................................................................................................... 2-7 2.3.5 Getting Help with EDGAR .............................................................................................. 2-8 2.4 EDGAR Gateway and Websites........................................................................................ 2-9 3. 3.1 3.2 INDEX TO FORMS ........................................................................................................ 3-1 Alpha/Numeric .................................................................................................................. 3-2 Electronic Form Types by Act ........................................................................................ 3-38 4. FILING FEE INFORMATION ..................................................................................... 4-1 4.1 Where to Pay Filing Fees .................................................................................................. 4-1 4.2 How to Send Filing Fees to U.S. Bank.............................................................................. 4-1 4.3 Filings that Require Filing Fees ........................................................................................ 4-2 4.3.1 1933 Act Filings by Corporations .................................................................................... 4-2 4.3.2 1934 Act Filings ............................................................................................................... 4-3 4.3.3 1933 and 1940 Act Filings by Investment Companies .................................................... 4-3 4.4 How to Calculate a Filing Fee ........................................................................................... 4-3 4.4.1 1933 Act Filings ............................................................................................................... 4-3 4.4.2 1934 Act Filings ............................................................................................................... 4-4 4.4.3 1939 Act Filings ............................................................................................................... 4-4 4.5 Offsetting Fees .................................................................................................................. 4-4 4.5.1 Offsetting Fees Example .................................................................................................. 4-5 4.5.2 Example of Fee Calculation for 24F-2NT ....................................................................... 4-5 4.6 Common Problems ............................................................................................................ 4-6 5. CONSTRUCTING ATTACHED DOCUMENTS AND DOCUMENT TYPES ....... 5-1 5.1 Introduction ....................................................................................................................... 5-1 5.1.1 File Naming Standards ..................................................................................................... 5-1 5.1.2 Statutory Signatures ......................................................................................................... 5-1 5.2 Document Formats ............................................................................................................ 5-2 December 2010 i EDGAR Filer Manual (Volume II) 5.2.1 ASCII Documents ............................................................................................................ 5-2 5.2.2 HTML ............................................................................................................................ 5-11 5.2.3 Unofficial PDF ............................................................................................................... 5-24 5.2.4 Unofficial XBRL ........................................................................................................... 5-26 5.3 Preparing or Referencing Module and Segment Documents .......................................... 5-34 5.3.1 Module and Segment Naming ....................................................................................... 5-35 5.3.2 Types of Modules and Segments ................................................................................... 5-35 5.3.3 Maintaining Modules and Segments .............................................................................. 5-38 5.4 Document Types in EDGAR ........................................................................................... 5-42 5.4.1 Non-Public and Confidential ......................................................................................... 5-42 5.4.2 Exhibits .......................................................................................................................... 5-43 5.5 Common Problems .......................................................................................................... 5-43 6. INTERACTIVE DATA .................................................................................................. 6-1 6.1 XBRL Overview................................................................................................................ 6-2 6.2 Supported Versions of XBRL Standard Taxonomies ....................................................... 6-2 6.3 Submission Syntax ............................................................................................................ 6-4 6.3.1 Use EDGARLink Online and EDGARLink 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. ....................................... 6-4 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. .................... 6-5 6.3.5 The ampersand character must begin a valid XML predefined entity or numeric character reference. .......................................................................................................................... 6-5 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. ..................................................................... 6-6 6.3.8 A submission must contain exactly one EX-100.INS or EX-101.INS. ........................... 6-6 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. .................... 6-7 6.5 Syntax of Instances ............................................................................................................ 6-7 6.5.1 The scheme attribute of the xbrli:identifier element must be http://www.sec.gov/CIK. . 6-8 6.5.2 An xbrli:identifier element must have the CIK of the registrant as its content. .............. 6-8 6.5.3 All xbrli:identifier elements in an instance must have identical content. ........................ 6-8 6.5.4 The xbrli:scenario element must not appear in any xbrli:context. ................................... 6-8 EDGAR Filer Manual (Volume II) ii December 2010 6.5.5 If an xbrli:segment element appears in a context, then its children must be one or more xbrldi:explicitMember elements. ..................................................................................... 6-8 6.5.6 The content of xbrldi:explicitMember and xbrldi:measure is a QName. ........................ 6-8 6.5.7 An instance must not contain duplicate xbrli:context elements....................................... 6-8 6.5.8 Every xbrli:context element must appear in at least one contextRef attribute in the same instance. ........................................................................................................................... 6-9 6.5.9 If the 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 6.5.10 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. .................................................................................... 6-9 6.5.11 Element xbrli:xbrl must not have duplicate child xbrli:unit elements. .......................... 6-10 6.5.12 An instance must not have more than one fact having the same element name, equal contextRef attributes, and if they are present, equal unitRef attributes and xml:lang attributes, respectively. .................................................................................................. 6-10 6.5.13 The default value of the xml:lang attribute on non-numeric facts and on link:footnote is „en-US‟. .......................................................................................................................... 6-10 6.5.14 An instance having a fact with non-nil content and the xml:lang attribute not starting with “en” must also contain a fact using the same element and all other attributes with an xml:lang attribute that begins with “en”. ....................................................................... 6-10 6.5.15 If the un-escaped content of a fact with base type us-types:textBlockItemType or a type derived by restriction of the type „escapedItemType‟ in a standard taxonomy schema namespace contains the “” or “>”, then the un-escaped content must contain only a sequence of text and XML nodes. .... 6-11 6.5.16 Facts of type “text block” whose un-escaped content contains markup must satisfy the content model of the BODY tag as defined in 5.2.2. ..................................................... 6-12 6.5.17 The xbrli:xbrl element must not have any facts with the precision attribute. ................ 6-12 6.5.18 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 6.5.19 An instance covering a reporting period must contain a Required Context that is an xbrli:context having xbrli:startDate equal to 00:00:00 on the first day of the reporting period and xbrli:endDate equal to 24:00:00 on its last day. .......................................... 6-12 6.5.20 For each required Document Information element, an instance must contain a fact with that element and a contextRef attribute referring to its Required Context. ................... 6-12 6.5.21 An instance must contain one non-empty fact for each required Entity Information element, each with a contextRef attribute referring to a Required Context. The value of an EntityPublicFloat fact in an instance will be 0 for an entity that has only public debt. 613 6.5.22 All other elements in the dei namespace are optional.................................................... 6-15 6.5.23 The contents of the dei:EntityCentralIndexKey fact in the Required Context must equal the content of the xbrli:identifier element in that context. ............................................. 6-15 6.5.24 The official Registrant Name that corresponds to the CIK of the xbrli:identifier text content must be a case-insensitive prefix of the dei:EntityRegistrantName fact in the Required Context. .......................................................................................................... 6-15 December 2010 iii EDGAR Filer Manual (Volume II) 6.5.25 Elements with a type attribute equal to or a restriction of „domainItemType‟ in a standard taxonomy schema target namespace must not appear as facts in an instance. .............. 6-15 6.5.26 An instance with dei:DocumentType of 10-K, 10-Q, 20-F, or 40-F must have at least one dei:EntityCommonStockSharesOutstanding fact for each class of stock outstanding. . 6-16 6.5.27 A link:footnoteLink element must have no children other than link:loc, link:footnote, and link:footnoteArc. ............................................................................................................ 6-16 6.5.28 The xlink:role attribute of a link:footnote element must be defined in the XBRL Specification 2.1. ........................................................................................................... 6-16 6.5.29 The xlink:role attribute of a link:loc element must be empty, or defined in the XBRL Specification 2.1. ........................................................................................................... 6-16 6.5.30 The xlink:arcrole attribute of a link:footnoteArc element must be defined in the XBRL Specification 2.1. ........................................................................................................... 6-16 6.5.31 Reserved. ........................................................................................................................ 6-16 6.5.32 A link:footnoteLink link:loc xlink:href attribute must start with the sharp sign “#”..... 6-16 6.5.33 Every nonempty link:footnote element must be linked to at least one fact. .................. 6-16 6.5.34 The content of a link:footnote element must satisfy the content model of the BODY tag as defined in 5.2.2. ......................................................................................................... 6-17 6.5.35 If a standard numeric data type registry is in the DTS of an instance, then the value of each „unitRef‟ attribute on each fact of a type in that registry must refer to a unit declaration consistent with the data type of that fact, where consistency is defined by that registry. .......................................................................................................................... 6-17 6.6 Semantics of Instances .................................................................................................... 6-18 6.6.1 In an instance reporting a fiscal year, non-numeric facts containing text about any portion of that or a prior year must have a contextRef attribute to an xbrli:context for the reporting period year. ..................................................................................................... 6-18 6.6.2 In an instance reporting a fiscal year-to-date, the non-numeric facts containing text about any portion of the year-to-date or prior year must have a contextRef attribute to an xbrli:context representing the year-to-date. ................................................................... 6-18 6.6.3 Facts about a registrant must have an xbrli:context element in the default legal entity, except for facts that apply only to a reportable segment or a subsidiary with separate reporting obligations to the Commission. ...................................................................... 6-18 6.6.4 If facts about a Consolidated Entity and one or more of its subsidiaries, each with separate reporting obligations to the Commission, appear in a single instance, it is a consolidating instance. ................................................................................................... 6-19 6.6.5 The contexts for facts about entities other than the Consolidated Entity must have xbrli:explicit Member with a dimension attribute equal to dei:LegalEntityAxis and distinct values................................................................................................................. 6-19 6.6.6 Facts in a consolidating instance with a context that names an entity with subsidiaries, applies collectively to subsidiaries within that subset. .................................................. 6-21 6.6.7 In a consolidating instance, facts that apply only to the parent company and not to any specific subsidiaries must have contexts whose xbrldi:explicitMember elements have a dimension attribute of dei:LegalEntityAxis and value us-gaap:ParentCompanyMember. 621 6.6.8 In a consolidating instance, facts that apply only to eliminations between subsidiaries must have contexts whose xbrldi:explicitMember elements have a dimension attribute of dei:LegalEntityAxis and value us-gaap:ConsolidationEliminationsMember. ............... 6-21 EDGAR Filer Manual (Volume II) iv December 2010 6.6.9 Facts that apply to all classes of stock in a submission must have an xbrli:context element without a dimension attribute equal to us-gaap:StatementClassOfStockAxis. .............. 6-22 6.6.10 An instance containing facts that are only specific to distinct stock classes in a statement must distinguish those facts using xbrli:context elements whose xbrldi:explicitMember elements have a dimension attribute of dei:StatementClassOfStockAxis. .................... 6-22 6.6.11 An instance containing multiple reports about the same entity for the same periods under different reporting assumptions must distinguish the facts in different reports using xbrli:context elements whose xbrldi:explicitMember elements have a dimension attribute of us-gaap:StatementScenarioAxis. ............................................................................... 6-22 6.6.12 An instance must contain a fact for each combination of line item and period that appears on the face of the financial statements of the corresponding official HTML/ASCII document. ....................................................................................................................... 6-22 6.6.13 The facts representing a line item that appears on the face of the financial statements of the corresponding official HTML/ASCII document must use the same element in different periods. ............................................................................................................ 6-23 6.6.14 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 6.6.15 The xsi:nil="true" attribute must be used only to convey a value that is different from both “zero” and different from not reporting the fact at all, or to identify a fact detailed only by a link:footnote. .................................................................................................. 6-23 6.6.16 An instance must contain facts containing each complete footnote and each required schedule (as set forth in Article 12 of Regulation S-X) of the corresponding official HTML/ASCII document, as a single block of text. ....................................................... 6-24 6.6.17 An instance must not contain facts that do not appear in the corresponding official HTML/ASCII document. ............................................................................................... 6-25 6.6.18 Page headers and footers appearing in an official HTML/ASCII document must not appear in any of the facts or link:footnote elements of an instance. .............................. 6-26 6.6.19 For each significant accounting policy within the accounting policies footnote of the corresponding official HTML/ASCII document, an instance must contain a “level 2” fact containing the policy as a block of text. ........................................................................ 6-26 6.6.20 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. .............................. 6-26 6.6.21 Reserved. ........................................................................................................................ 6-26 6.6.22 An instance must contain separately each monetary value, percentage, and number in each footnote in the corresponding official HTML/ASCII document, as a “level 4” fact. 626 6.6.23 An element used in numeric facts representing amounts must have an xbrli:periodType attribute that is the same as the amounts reported. ........................................................ 6-27 6.6.24 If an element used in numeric facts representing amounts in one or more periods has a definition, then the scope of that definition must include the material amounts reported for that line item in the corresponding official HTML/ASCII document. ..................... 6-27 6.6.25 An element must not be used in numeric facts representing amounts of a line item in different periods if it has a definition that explicitly excludes one or more of the material amounts in the corresponding official HTML/ASCII document. .................................. 6-28 December 2010 v EDGAR Filer Manual (Volume II) 6.6.26 When there is a choice among different elements that have definitions consistent with a set of facts in one or more periods, use the element with the narrowest definition. ...... 6-28 6.6.27 If there is a choice among different elements whose type attribute is consistent with a set of facts in one or more periods, use the element with the most specific type attribute. 6-28 6.6.28 When there is a choice among different elements having distinct link:reference elements in a standard taxonomy, use the element with the most specific reference. .................. 6-28 6.6.29 When choosing the most appropriate element for facts in one or more periods, the element‟s xbrli:periodType attribute takes precedence over the type attribute, which takes precedence over the element‟s documentation string if present, which in turn takes precedence over the label string, which in turn takes precedence over link:reference elements. ........................................................................................................................ 6-28 6.6.30 Invert the sign of a numeric fact whose element has an xbrli:balance value that is inconsistent with the reporting concept being reported. ................................................ 6-29 6.6.31 The content of a numeric fact never has a scale factor. ................................................. 6-29 6.6.32 The value of the decimals attribute of a fact must correspond to the accuracy of the corresponding amount as reported in the official HTML/ASCII document. ................. 6-29 6.6.33 Do not resolve calculation inconsistencies by inserting digits that do not appear in the official HTML/ASCII document. .................................................................................. 6-30 6.6.34 Do not define or use units that imply a scale factor on a currency. ............................... 6-30 6.6.35 Each unit must appear with only one implicit scale factor per instance. ....................... 6-31 6.6.36 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 6.6.37 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. ......... 6-32 6.6.38 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. .................... 6-32 6.6.39 Text that is shown in the official HTML/ASCII document at the bottom of a page on the face of the financials preceded by a superscript must appear in the corresponding instance as the text of a link:footnote element. ............................................................................ 6-32 6.6.40 Distinct texts that are shown in the official HTML/ASCII document at the bottom of a page on the face of the financials preceded by distinct superscripts must appear in the corresponding instance as the text of distinct link:footnote elements. .......................... 6-32 6.7 Syntax of Company Extension Schemas ......................................................................... 6-32 6.7.1 The xsd:schema must not have an xsd:include element. ............................................... 6-32 6.7.2 If an xsd:import element has a namespace attribute equal to a standard taxonomy schema, then its schemaLocation attribute must be the standard taxonomy assigned to that namespace. ..................................................................................................................... 6-33 6.7.3 The authority part of an xsd:schema targetNamespace attribute must not equal the authority part of a targetNamespace attribute of any standard taxonomy schema. ....... 6-33 6.7.4 The targetNamespace attribute must match http://{authority}/{versionDate} .............. 6-33 6.7.5 The targetNamespace attribute must be a valid URI with an {authority} that is either a domain name controlled by the publisher of the schema, a domain name controlled by the registrant, or if neither exists, then a mnemonic name for the registrant such as its ticker symbol. ........................................................................................................................... 6-33 6.7.6 The targetNamespace attribute must be a valid URI with a {versionDate} in ISO 8601 format that identifies the release date of the schema. .................................................... 6-33 EDGAR Filer Manual (Volume II) vi December 2010 6.7.7 Element xsd:schema must bind a Recommended Namespace Prefix for the targetNamespace attribute that does not contain the underscore character. .................. 6-34 6.7.8 Element xsd:schema must not contain any occurrences of “embedded” linkbases. ...... 6-34 6.7.9 The roleURI attribute of a link:roleType element must begin with the same {scheme} and {authority} as the targetNamespace attribute. ............................................................... 6-34 6.7.10 A DTS must not contain more than one link:roleType element with equal values of the roleURI attribute. ........................................................................................................... 6-34 6.7.11 A link:roleType declaration with link:usedOn containing link:presentationLink, link:definitionLink or link:calculationLink must also have a link:usedOn for the other two.................................................................................................................................. 6-34 6.7.12 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. ............................................................................................... 6-35 6.7.13 The arcroleURI attribute of a link:arcroleType element must begin with the same {scheme} and {authority} parts as the targetNamespace attribute. ............................... 6-37 6.7.14 A DTS must not contain more than one link:arcroleType element with equal values of the arcroleURI attribute. ...................................................................................................... 6-37 6.7.15 A link:arcroleType element must have a nonempty link:definition. ............................. 6-37 6.7.16 The name attribute of an xsd:element must not equal any xsd:element name attribute in a standard taxonomy schema that appears in the same instance DTS. ............................. 6-37 6.7.17 The id attribute of an xsd:element must consist of the Recommended Namespace Prefix of the element namespace, followed by one underscore, followed by its name attribute. . 637 6.7.18 The nillable attribute value of an xsd:element must equal „true‟................................... 6-37 6.7.19 The xsd:element substitutionGroup attribute must not be a member of a substitution group with head „xbrli:tuple‟. ........................................................................................ 6-37 6.7.20 An xsd:element must not have an xbrldt:typedDomainRef attribute............................. 6-37 6.7.21 If the abstract attribute of xsd:element is „true‟, then the xbrli:periodType attribute must be „duration‟. .................................................................................................................. 6-37 6.7.22 If the abstract attribute of xsd:element is „true‟, then the type attribute must be „xbrli:stringItemType‟.................................................................................................... 6-37 6.7.23 The xsd:element substitutionGroup attribute must equal „xbrldt:dimensionItem‟ if and only if the name attribute ends with „Axis‟. .................................................................. 6-38 6.7.24 The xsd:element name attribute must end with „Table‟ if and only if substitutionGroup attribute equals „xbrldt:hypercubeItem‟. ........................................................................ 6-38 6.7.25 If the xsd:element substitutionGroup attribute is not equal to „xbrldt:dimensionItem‟ or equal to „xbrldt:hypercubeItem‟ then it must equal „xbrli:item‟. .................................. 6-38 6.7.26 If xsd:element name attribute ends with „LineItems‟ then the abstract attribute must equal „true‟. .............................................................................................................................. 6-38 6.7.27 The xsd:element name attribute must end with „Domain‟ or „Member‟ if and only if the type attribute equals or is derived from „domainItemType‟ in a standard taxonomy schema target namespace. .............................................................................................. 6-38 December 2010 vii EDGAR Filer Manual (Volume II) 6.7.28 If xsd:element type attribute equals or is derived from „domainItemType‟ in a standard taxonomy schema target namespace then the xbrli:periodType attribute must equal „duration‟........................................................................................................................ 6-38 6.8 Semantics of Company Extension Schemas ................................................................... 6-38 6.8.1 A schema that changes any xsd:element or type declarations or changes any relationships in its DTS from an earlier version of itself in such a way as to invalidate earlier instances must use only the {versionDate} portion of its targetNamespace attribute to identify the new version. ................................................................................................................... 6-38 6.8.2 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 6.8.3 Do not define link:arcroleType (or link:roleType for a resource-type element) that means the same as arc roles or resource roles that are already defined in the XBRL 2.1 specification or in a standard taxonomy. ....................................................................... 6-39 6.8.4 Wherever possible, registrants should assign a standard and other labels for an element defined in a standard taxonomy schema in preference to declaring a new element in a company schema. ........................................................................................................... 6-40 6.8.5 The name attribute of an xsd:element should consist of capitalized words corresponding to the standard label, a convention called LC3. ............................................................. 6-40 6.8.6 Do not include company-specific or period-specific information in an xsd:element name attribute for elements having other than type „domainItem Type‟. ............................... 6-41 6.8.7 An xsd:element name attribute should be consistent with its standard label and follow a style similar to the convention used in standard taxonomies......................................... 6-41 6.8.8 Declare an xsd:element with an abstract attribute equal to „true‟ if an appropriate abstract element does not exist, and use the presentation linkbase to have facts rendered sequentially. ................................................................................................................... 6-42 6.8.9 Declare an xsd:element with a type attribute equal to „xbrli:monetaryItemType‟ if the standard taxonomy schema contains only monetary type elements that, in the judgment of the registrant, are too broadly defined for a given line item. ......................................... 6-42 6.8.10 Do not declare different elements for different values of the same underlying line item. 642 6.8.11 An xsd:element with a type attribute equal to „xbrli:monetaryItemType‟ must have an xbrli:balance attribute if it appears on a statement of income or balance sheet. ........... 6-43 6.8.12 An xsd:element with a type attribute equal to „xbrli:monetaryItemType‟ has an xbrli:periodType attribute equal to „instant‟ if and only if it represents beginning and end of period balances, as distinct to balances defined over a period of time. ..................... 6-43 6.8.13 An xsd:element with a type attribute equal to „xbrli:monetaryItemType‟ that represents an adjustment must have a xbrli:periodType attribute equal to „duration‟. ................... 6-43 6.8.14 A ratio of values that would have the same unitRef attribute must be declared as an xsd:element with a type attribute equal to or derived from „percentItemType‟ in a standard taxonomy schema target namespace, even though its value is not scaled by 100. ........................................................................................................................................ 6-43 6.8.15 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 EDGAR Filer Manual (Volume II) viii December 2010 6.8.16 If facts in an instance are dates, but no xsd:element in a standard taxonomy with a type attribute equal to „xbrli:dateItemType‟ is appropriate, declare an xsd:element with a type attribute equal to „xbrli:dateItemType‟. ......................................................................... 6-44 6.8.17 If facts in an instance are a mixture of text, date, numbers or other values, and no xsd:element in a standard taxonomy with a type attribute equal to „xbrli:stringItemType‟ is appropriate, then declare an xsd:element with a type attribute equal to „xbrli:stringItemType‟.................................................................................................... 6-44 6.8.18 If no standard taxonomy schema contains domain member elements specific enough to distinguish between facts needing distinct values of „xbrldi:explicitMember‟, then declare an xsd:element with a type attribute equal to or derived from „domainItemType‟ in a standard taxonomy schema target namespace. .............................................................. 6-44 6.8.19 Do not declare an xsd:element with a type attribute equal to or derived from „domainItemType‟ in a standard taxonomy schema target namespace as an explicit “total” domain member. ................................................................................................. 6-45 6.8.20 For value and narrative facts, declare an xsd:element with a substitutionGroup attribute equal to „xbrldt:dimensionItem‟ if a standard taxonomy schema contains no Axis element for a reporting axis appearing in the original HTML/ASCII document. ....................... 6-45 6.8.21 Declare an xsd:element with a substitutionGroup attribute equal to „xbrldt:hypercubeItem‟ if a standard taxonomy schema contains no Table elements appropriate to the reporting axis needed. ....................................................................... 6-46 6.8.22 Reserved. ........................................................................................................................ 6-46 6.8.23 Define an xsd:element with a type attribute equal to „us-types:textBlockItemType‟ or a type 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 6.9 Syntax of all Linkbases ................................................................................................... 6-46 6.9.1 A link:linkbase must be XML Linking Language (XLink) 1.0 valid. ........................... 6-46 6.9.2 An effective relationship exists between a target and source element when there is an element with an xlink:type attribute of 'arc' and a use attribute of “optional" that has a higher value of the priority attribute than any equivalent relationship in its base set. .. 6-47 6.9.3 A link:linkbase in a submission must have no ineffectual relationships. ...................... 6-47 6.9.4 The xlink:role attribute of an element with a type='extended' attribute or a type='resource' attribute must be present and must not be empty. .......................................................... 6-47 6.9.5 The xlink:role attribute of an element with an xlink:type attribute of „resource‟ must be present and must be defined in XBRL 2.1 or a standard taxonomy. ............................. 6-47 6.9.6 The text preceding a sharp sign „#‟ in an xlink:href attribute of link:arcroleRef must be a standard taxonomy. ........................................................................................................ 6-47 6.9.7 All extended link elements in a single linkbase must have the same namespace and local name. .............................................................................................................................. 6-47 6.9.8 Arcs that are defined as equivalent in XBRL 2.1 and having the same value for the use attribute are duplicate relationships. .............................................................................. 6-47 6.9.9 The value of the priority attribute must be strictly less than 10..................................... 6-48 6.10 Syntax of Label Linkbases .............................................................................................. 6-48 6.10.1 An element used in a fact or xbrldi:explicitMember in an instance must have an English standard label in the DTS of that instance. .................................................................... 6-48 December 2010 ix EDGAR Filer Manual (Volume II) 6.10.2 An element used in a fact or xbrldi:explicitMember in an instance must have at most one label for any combination of the xlink:role attribute and the xml:lang attribute in the DTS of that instance. .............................................................................................................. 6-48 6.10.3 If an element used in an instance is assigned a label in the DTS whose xml:lang attribute does not start with „en‟, then the DTS must also contain a link:label for the same element and all other attributes with an xml:lang attribute that starts with „en‟. ........................ 6-48 6.10.4 The DTS of an instance must have no distinct elements having the same English standard label. ............................................................................................................................... 6-48 6.10.5 A label linkbase must not have a definition for an element defined in a standard taxonomy........................................................................................................................ 6-49 6.10.6 The ASCII text of link:label must be a string of fewer than 511 characters with no consecutive XML whitespace characters and no occurrences of „ Internet Hyperlinks appear underlined: Home EDGAR Filer Manual (Volume II) 1-2 December 2010 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/regst.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. 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 December 2010 2-1 EDGAR Filer Manual (Volume II) 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 Templates If you are using EDGARLink templates, once you have all of your documents prepared, you can assemble your submission. Open the template and after you select the submission type, you will be required to answer a few questions about the filing. This data will be added to your document content, and is commonly called the header, or supplemental data. There are a few questions on the main page of EDGARLink templates that require special attention. The Live/Test radio buttons designate whether your submission will be considered a live 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. The Return Copy check box 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 some of the EDGAR Websites. 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 section of the template, you may add multiple e-mail addresses where you would like a notification message sent. Using other pages on the templates, you may add secondary documents, provide fee information, and validate your filing. You must save your filing to your local computer. After the filing is assembled, you can transmit it to the host system. There are a number of mechanisms you can use for transmission when using EDGARLink templates. The most frequently used is the Internet. A few filers send in submissions via modems using direct dial and PPP. Some large volume filers transmit via a dedicated telecommunications link. For Internet and PPP transmissions, you must login to the host system to transmit your filing. To do this you must be a registered EDGAR filer. If you have not yet registered you will find the details on this process in Volume I of the Filer Manual. 2.1.2 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. 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. EDGAR Filer Manual (Volume II) 2-2 December 2010 You must login 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 submissions is correct by checking all of the assembled documents and applying host processing steps like determining the fee and checking yor security codes. For a test submissions, 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. 2.1.3 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 login 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 templates and 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. 2.1.4 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 December 2010 2-3 EDGAR Filer Manual (Volume II) unique number that identifies your submission. The first ten digits are the CIK of the entity that logged in to submit the filing. The next two digits define the current year. The final digits are assigned sequentially by CIK starting with one on the first business day of each year. It is important to use this number when reviewing the status of your filing or consulting with SEC divisions. After transmitting your submission, you may check on its status, review e-mail notifications, and examine your return copy via the Internet using the EDGAR Websites. In addition, if requested, you will receive messages via e-mail. The notification messages, which are identical to those you can retrieve via the Internet, include both the status of the submission and detailed error messages. EDGAR will either accept or suspend your filing. Acceptance means that the filing meets all of the host processing rules and, if live, the filing will be disseminated. Suspended means that the filing contains serious errors that you must correct. You can correct the errors and resubmit the filing. A suspended filing will not be disseminated nor will fees be deducted from your account. When the EDGAR system has completed the processing of your submission, if it is live and public, it will be transmitted electronically to a number of third parties. (There are some individual documents that are considered non-public which will not be immediately disseminated. They may be subsequently disseminated by the SEC if they meet certain criteria.) Dissemination can often occur within seconds of your transmission. Private companies may post your filing on their websites for public use of their subscribers. The filings are also posted on the SEC‟s Public Website. 2.2 Filing Checklist This section is a quick start guide to the filing process. It is not intended to explain all you need to know about filing, but should get you started in the right direction. Although the filing process is different based on the submission type transmitted, the tools used, and the needs of the filer, some general steps need to be followed for most filings. They are listed in checklist form for you in Table 2-1: Filing Checklist, and then described in detail in the following sections. EDGAR Filer Manual (Volume II) 2-4 December 2010 Table 2-1: Filing Checklist Step Activity 1 Check that you have access codes for the EDGAR system. If not, follow procedures in the EDGAR Filer Manual, Volume I, General Information, to obtain codes. 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. 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. No info blank cell 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. Note: If you are using the EDGAR OnlineForms/XML Website, you do not need to create the primary document. No info blank cell 6 Download and/or install the tool you will need to assemble the submission. (Note you do not need to perform this step for OnlineForms or EDGARLink Online.) See Section 7.2 Installation for EDGARLink and Sections 9.2 What is Microsoft InfoPath 2003 and 9.3 Downloading and Installing Templates for EDGARLite. No info blank cell 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 7.3 Preparing Your EDGARLink Submission through 7.5 Saving Your Submission for No info blank cell December 2010 2-5 Completion EDGAR Filer Manual (Volume II) Step Activity Completion EDGARLink; and Sections 9.4 Preparing your EDGARLite Submission through 9.5 Saving Your Filing, for EDGARLite. REMEMBER TO ALWAYS VALIDATE YOUR SUBMISSION! EDGARLink Online 6 & 7 Access the EDGAR Filing Website, and select EDGARLink Online Form Submission. See Chapter 8 for completing an EDGARLink Online Submission. Skip to step 11. No info blank cell OnlineForms 6&7 Access the EDGAR OnlineForms/XML Website and enter your form data. See Chapter 9 for details. Transmit after data entry and verification. Skip to step 11. No info blank cell 8 Transmit a test submission to the EDGAR system. See Section 7.6.5 Test Submissions for EDGARLink and Section 9.6 Transmitting XML Submissions. No info blank cell 9 Review your acceptance/suspense message or return copy to determine if changes are required. See Section 12.5, 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 7, Transmissions to EDGAR for EDGARLink and Section 9.Transmitting XML Submissions. No info blank cell 11 Review your acceptance/suspense message. If necessary, correct errors and file again. See Section 12.5, 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 resubmit on the next business day. 2.3.2 Introduction to Web Browsers The EDGAR system uses web-based technology to make submitting filings easier and faster. Web browsers read code called Hypertext Mark-up Language (HTML). Many people have become familiar with HTML since they have used the Internet. We use a EDGAR Filer Manual (Volume II) 2-6 December 2010 browser as an integral part of EDGAR, providing our interface to the EDGAR Filing Website. 2.3.3 Browser Differences Internet browser for EDGARLink Online: 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. The EDGAR Filing Website does not support Netscape version 6.0. Both browsers comply with Secure Socket Layer (SSL) communications that you will use to reach the EDGAR Filing Website, and are easy to obtain. Which browser you use is a personal preference. This section covers some functions that are innate to browsers, how your browser should be set up, and the differences between Netscape and IE. 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 The 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 largest difference between the browsers is button appearances and where to update the preference settings. For detailed information on your browser, see your browser‟s user manual or help function. The browser window works similarly to all windows, in that it can be maximized, minimized, and sized. The default menu bar contains buttons that help you navigate the Internet; however, these buttons do not necessarily help you navigate EDGAR. For the purposes of logging into EDGAR, downloading files, submitting filings and company queries, or updating company information, these buttons do not apply. Some of the functions you can use are Bookmark, to mark the EDGAR Login page for easy accessibility; Back, to correct, add, or remove criteria from a query; and Security, to turn on or off your security functions. 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 December 2010 2-7 EDGAR Filer Manual (Volume II) for EDGAR access codes. The Form ID must be filed electronically through the EDGAR Filer Management Website and an accompanying manually signed and notarized authentication document must be faxed to the Commission. If we do not receive your fax, we cannot accept your application. Details of this process are covered in other sections of this manual. Once you have obtained your access codes, you will be ready to login 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 24F2), call the IM EDGAR inquiry line: (202) 551-6989. 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). EDGAR Filer Manual (Volume II) 2-8 December 2010 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 Transmit EDGARLink Templates Transmit XFDL Filer-Constructed Forms Prepare and transmit EDGARLink Online Form filings Updates of Entity Information Filing Status and E-mail Notifications Return Copy Retrieval Download EDGARLink Application Download EDGARLink templates and 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 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 December 2010 2-9 EDGAR Filer Manual (Volume II) Download the Filer Manual http://www.edgarcompany.sec.gov EDGAR Company Database Public Access to company information SEC‟s Public Website http://www.sec.gov Access to filings Information on Existing Rules Information on Proposed Rules Download the Filer Manual Frequently Asked Questions Download Filer-Constructed Technical Specifications 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. EDGAR Filer Manual (Volume II) 2-10 December 2010 3. INDEX TO FORMS As a filer, you will first need to determine whether you must meet your filing obligation via EDGAR. The SEC Rules, particularly Regulation S-T, General Rules and Regulations for Electronic Filings, outline which filings are mandated as electronic. This means that they must be filed on EDGAR unless there is a case for Temporary or Permanent Hardship. (The rules for each form and hardship exemptions may differ, so please see the regulation for specific information.) Once you determine the form you need to file is electronic, then you need to identify the submission type to use. For each submission type, there are specific tools that you can use. As the EDGAR system has evolved using new technologies, tools have been added, changed, and sometimes updated. There is no longer a single tool for preparing an EDGAR submission. Your guide to the tools is this index. The first index allows you to lookup EDGAR electronic submission types easily if all you know is the submission form type. Included in the last two columns is detailed information about the tools that are used to create and/or assemble the filing. The second index is easiest to use if you are more comfortable looking up your submission type by Act. Before using the indexes, it is important to understand the difference between the Code of Federal Regulations (CFR) Form/Schedule/Rule column reference and the EDGAR Submission Type column. The index entries under the CFR Form/Schedule/Rule column refer to the titles of the actual Form, Schedule or Rule named in the CFR. The Submission Type refers to Form variations filers use on the electronic filing system to fulfill their filing obligation. For example, the paper Form 15 is implemented on EDGAR as a number of different submission types including: 15-12B, 15-12G, and 15-15D. The last three digits represent the 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 or template that should be used to create the form. The options in this column are EDGARLink and the corresponding templates, 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 SUBMISSIONS describes EDGARLink. Chapter 8 PREPARING AND TRANSMITTING EDGARLINK ONLINE SUBMISSIONS describes EDGARLink Online. Chapter 9, PREPARING AND TRANSMITTING EDGARLITE SUBMISSIONS describes EDGARLite. Chapter 10, 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. December 2010 3-1 EDGAR Filer Manual (Volume II) 3.1 Alpha/Numeric Submission Type 1-E, 1-E/A 1-E AD, 1-E AD/A 2-E, 2-E/A 10-12B, 10-12B/A 10-12G, 10-12G/A 10-D, 10-D/A Description Tool/ Template Number FilerConstructed Form Spec. Notification under Regulation E by small business investment companies and business development companies. EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Sales material filed pursuant to Rule 607 under EDGARLink Regulation E. Template 3 Report of sales of securities pursuant to Rule 609 under Regulation E. Initial general form for registration of a class of securities pursuant to section 12(b) Initial general form for registration of a class of securities pursuant to section 12(g) Periodic distribution reports by Asset-Backed issuers pursuant to Rule 13a-17 or 15d-17 EDGAR Filer Manual (Volume II) 3-2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification December 2010 Submission Type 10-K, 10-K/A 10-KT, 10-KT/A 10-Q, 10-Q/A 10-QT, 10-QT/A 11-K, 11-K/A 11-KT, 11-KT/A Description Tool/ Template Number FilerConstructed Form Spec. Annual report pursuant to section 13 and 15(d) EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Transition report pursuant to Rule 13a-10 or 15d-10 Quarterly report pursuant to sections 13 or 15(d) Transition report pursuant to Rule 13a-10 or 15d-10 Annual report of employee stock purchase, savings and similar plans Transition report pursuant to rule 13a-10 or 15d-10 13F-HR, 13F-HR/A Initial Quarterly Form 13F Holdings report filed by institutional managers December 2010 3-3 EDGAR Filer Manual (Volume II) Submission Type Description Tool/ Template Number FilerConstructed Form Spec. Specification 13F-NT, 13F-NT/A 144, 144/A 15-12B, 15-12B/A 15-12G, 15-12G/A 15-15D, 15-15D/A 15F-12G, 15F12G/A 15F-15D, 15F15D/A Initial Quarterly Form 13F Notice Report filed by institutional managers Filing for proposed sale of securities under Rule 144 Notice of termination of registration of a class of securities under Section 12(b) Notice of termination of registration of a class of securities under Section 12(g) Notice of suspension of duty to file reports pursuant to Section 13 and 15(d) of the Act Notice of termination of a foreign private issuer‟s registration of a class of securities under Section 12(g). Notice of a foreign private issuer‟s suspension of duty to file reports pursuant to Section 13 and 15(d) of the Act EDGAR Filer Manual (Volume II) 3-4 EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML December 2010 Submission Type Description Tool/ Template Number FilerConstructed Form Spec. Technical Specification 18-12B, 18-12B/A 18-12G, 18-12G/A 18-K, 18-K/A 20-F, 20-F/A 20FR12B, 20FR12B/A 20FR12G, 20FR12G/A 24F-2NT, 24F-2NT/A December 2010 Form for initial registration of securities of foreign governments or political subdivisions pursuant to section 12(b) Form for initial registration of securities of foreign governments or political subdivisions thereof pursuant to section 12(g) Annual report for foreign governments and political subdivisions Annual and transition report of foreign private issuers pursuant to sections 13 or 15(d) Form for initial registration of a class of securities of foreign private issuers pursuant to section 12(b) Form for initial registration of a class of securities of foreign private issuers pursuant to section 12(g) Rule 24F-2 notice filed on Form 24F-2 3-5 EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGAR Filer Manual (Volume II) Submission Type Description Tool/ Template Number FilerConstructed Form Spec. EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification 25-NSE, 25-NSE/A Notification filed by national security exchange to report the removal from listing and registration of matured, redeemed or retired securities Distributed to National Securities Exchanges only Distributed to National Securities Exchanges only 3, 3/A Initial statement of beneficial ownership of securities OnlineForms Ownership XML Technical Specification 305B2, 305B2/A Application for designation of a new trustee under the Trust Indenture Act EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification 25, 25/A Notification filed by issuer to voluntarily withdraw a class of securities from listing and registration on a national securities exchange 4, 4/A Statement of changes in beneficial ownership of securities OnlineForms Ownership XML Technical Specification 40-6B, 40-6B/A Application under the Investment Company Act EDGARLink by an employees‟ securities company Template 3 XFDL Technical Specification 40-17F1, 40-17F1/A Initial certificate of accounting of securities and similar investments in the custody of management investment companies filed pursuant to Rule 17f-1 of the Investment Company Act of 1940 filed on Form N-17F-1 EDGAR Filer Manual (Volume II) 3-6 EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification December 2010 Submission Type 40-17F2, 40-17F2/A 40-17G, 40-17G/A 40-17GCS, 4017GCS/A 40-24B2, 40-24B2/A 40-33, 40-33/A 40-8B25 Description Tool/ Template Number FilerConstructed Form Spec. Initial certificate of accounting of securities and similar investments in the custody of management investment companies filed pursuant to Rule 17f-2 of the Investment Company Act of 1940 filed on Form N-17F-2 EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Fidelity bond filed pursuant to Rule 17g1(g)(1) of the Investment Company Act of 1940 EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Filings of claim or settlement pursuant to rule 17g-1(g)(1)(2) or (3) of the Investment Company Act of 1940 Filing of sales literature pursuant to Rule 24b2 under the Investment Company Act of 1940 Copies of all stockholder derivative actions filed EDGARLink with a court against an investment company or Template 2 an affiliate thereof pursuant to Section 33 of the Investment Company Act of 1940 EDGARLink Online XFDL Technical Specification Document or report EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical 40-8F-2, 40-8F-2/A Initial application for deregistration pursuant to Investment Company Act Rule 0-2 December 2010 3-7 EDGARLink Online XML Technical Specification EDGAR Filer Manual (Volume II) Submission Type Description Tool/ Template Number FilerConstructed Form Spec. Specification 40-APP, 40-APP/A 40-F, 40-F/A 40FR12B, 40FR12B/A 40FR12G, 40FR12G/A 40-OIP, 40-OIP/A 424A 424B1 Applications under the Investment Company Act other than those reviewed by Office of Insurance Products Annual reports filed by certain Canadian issuers pursuant to Section 15(d) and Rule 15d-4 Registration of a class of securities of certain Canadian issuers pursuant to Section 12(b) of the 1934 Act Registration of a class of securities of certain Canadian issuers pursuant to Section 12(g) of the 1934 Act Applications under the Investment Company Act reviewed by Office of Insurance Products Prospectus filed pursuant to Rule 424(a) Prospectus filed pursuant to Rule 424(b)(1) EDGAR Filer Manual (Volume II) 3-8 EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink EDGARLink December 2010 Submission Type 424B2 424B3 424B4 424B5 424B7 424B8 425 December 2010 Description Prospectus filed pursuant to Rule 424(b)(2) Prospectus filed pursuant to Rule 424(b)(3) Prospectus filed pursuant to Rule 424(b)(4) Prospectus filed pursuant to Rule 424(b)(5) Prospectus filed pursuant to Rule 424(b)(7) Prospectus filed pursuant to Rule 424(b)(8) Filing under Securities Act Rule 425 of certain prospectuses and communications in connection with business combination 3-9 Tool/ Template Number FilerConstructed Form Spec. Online Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGAR Filer Manual (Volume II) Submission Type 485APOS 485BPOS 485BXT 486APOS 486BPOS 487 497 Description Tool/ Template Number FilerConstructed Form Spec. transactions EDGARLink Online EDGARLink Online XML Technical Specification Post-effective amendment filed pursuant to Securities Act Rule 485(a) (this filing cannot be submitted as a 1940 Act only filing) EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Post-effective amendment filed pursuant to Securities Act Rule 485(b)(1)(iii) to designate a new effective date for a post-effective amendment previously filed pursuant to Securities Act Rule 485(a) (this filing cannot be submitted as a 1940 Act only filing) EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Post-effective amendment to filing filed pursuant to Securities Act Rule 486(a) EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification Post-effective amendment filed pursuant to Securities Act Rule 485(b) (this filing cannot be submitted as a 1940 Act only filing) Post-effective amendment to filing filed pursuant to Securities Act Rule 486(b) Pre-effective pricing amendment filed pursuant to Securities Act Rule 487 Definitive materials filed under paragraph (a), (b), (c), (d), (e) or (f) of Securities Act Rule 497 EDGAR Filer Manual (Volume II) 3-10 December 2010 Submission Type 497AD 497H2 497J 497K 497K1 Description Tool/ Template Number EDGARLink Online EDGARLink Online XML Technical Specification Filing by certain investment companies of Securities Act Rule 482 advertising in accordance with Securities Act Rule 497 and the Note to Rule 482(c) EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Filings made pursuant to Rule 497(h)(2) EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Certification of no change in definitive materials EDGARLink under paragraph (j) of Securities Act Rule 497 Template 3 EDGARLink Online XML Technical Specification Summary Prospectus for certain open-end management investment companies filed pursuant to Securities Act Rule 497(k) Cannot be used until March 31, 2009. EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Profiles for certain open-end management investment companies filed pursuant to Securities Act Rule 497(k)(1)(i) EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification 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 business (5:30 PM EST) on March 30, 2009. December 2010 XFDL Technical Specification EDGARLink Online Will no longer be accepted after close of 497K2 FilerConstructed Form Spec. 3-11 EDGAR Filer Manual (Volume II) Submission Type 497K3A Description Profiles for certain open-end management investment companies filed pursuant to Securities Act Rule 497(k)(1)(iii)(A) Will no longer be accepted after close of business (5:30 PM EST) on March 30, 2009. 497K3B Profiles for certain open-end management investment companies filed pursuant to Securities Act Rule 497(k)(1)(iii)(B) Will no longer be accepted after close of business (5:30 PM EST) on March 30, 2009. Tool/ Template Number FilerConstructed Form Spec. EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification 5, 5/A Annual statement of changes in beneficial ownership of securities OnlineForms Ownership XML Technical Specification 6-K, 6-K/A Current report of foreign issuer pursuant to Rules 13a-16 and 15d-16 Amendments EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification 8-A12B, 8-A12B/A 8-A12G, 8-A12G/A 8-K, 8-K/A Form for the registration / listing of a class of securities on a national securities exchange pursuant to section 12(b) Form for registration of a class of securities pursuant to section 12(g) Current report filing EDGAR Filer Manual (Volume II) 3-12 December 2010 Submission Type 8-K12B, 8-K12B/A 8-K12G3, 8-K12G3/A 8-K15D5, 8-K15D5/A Description Notification that a class of securities of successor issuer is deemed to be registered pursuant to section 12(b) Notification that a class of securities of successor issuer is deemed to be registered pursuant to section 12(g) Notification of assumption of duty to report by successor issue under section 15(d) Tool/ Template Number FilerConstructed Form Spec. EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification ABS 15G, ABS 15G/A Asset-backed securities report pursuant to Section 15G EDGARLink Online EDGARLink Online XML Technical Specification ANNLRPT, ANNLRPT/A Periodic Development Bank filing, submitted annually EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification APP WD, APP WD/A ARS, ARS/A AW December 2010 Withdrawal of an application for exemptive or other relief from the federal securities laws Annual report to security holders Withdrawal of amendment to a registration statement filed under the Securities Act 3-13 EDGAR Filer Manual (Volume II) Submission Type AW WD CB, CB/A CORRESP Description Withdrawal of a request for withdrawal of an amendment to a registration statement Notification form filed in connection with certain tender offers, business combinations and rights offerings, in which the subject company is a foreign private issuer of which less than 10% of its securities are held by U.S. persons Tool/ Template Number FilerConstructed Form Spec. EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification A correspondence can be sent as a document EDGARLink with another submission type or can be sent as Template 4 a separate submission. EDGARLink Online XFDL Technical Specification EDGARLink Online XML Technical Specification D, D/A Official notice of an offering of securities 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 DEF 14A Definitive proxy statements EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink EDGARLink DEF 14C DEFA14C Definitive information statements Definitive additional information statement materials including Rule 14(a)(12) material EDGAR Filer Manual (Volume II) 3-14 December 2010 Submission Type DEFC14A DEFC14C DEFM14A DEFM14C DEFN14A DEFR14A DEFR14C December 2010 Description Definitive proxy statement in connection with contested solicitations Definitive information statement - contested solicitations Definitive proxy statement relating to a merger,acquisition, or disposition Definitive information statement relating to merger or acquisition Definitive proxy statement filed by non management Definitive revised proxy soliciting materials Definitive revised information statement materials 3-15 Tool/ Template Number FilerConstructed Form Spec. Online Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGAR Filer Manual (Volume II) Submission Type DEL AM DFAN14A DFRN14A Description Separately filed delaying amendment under Securities Act Rule 473 to delay effectiveness of a 1933 Act registration statement Definitive additional proxy soliciting materials filed by non-management including Rule 14(a)(12) material Tool/ Template Number EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Revised definitive proxy statement filed by non- EDGARLink management Template 2 EDGARLink Online DSTRBRPT, DSTRBRPT/A F-1, F-1/A F-10, F-10/A Distribution of primary obligations Development EDGARLink Bank report Template 2 Registration statement for securities of certain foreign private issuers Registration statement for securities of certain Canadian issuers under the Securities Act of 1933 EDGAR Filer Manual (Volume II) 3-16 FilerConstructed Form Spec. XFDL Technical Specification EDGARLink Online XML Technical Specification XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification December 2010 Submission Type F-10EF F-10POS F-1MEF F-3, F-3/A F-3ASR F-3DPOS F-3MEF December 2010 Description Auto effective registration statement for securities of certain Canadian issuers under the Securities Act of 1933 Post-effective amendment to a F-10EF registration Tool/ Template Number FilerConstructed Form Spec. EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification A new registration statement filed under Rule EDGARLink 462(b) to add securities to a prior related Template 1 effective registration statement filed on Form F1 EDGARLink Online XFDL Technical Specification Registration statement for specified transactions by certain foreign private issuers EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Automatic shelf registration statement of securities of well-known seasoned issuers Post-Effective amendment to a F-3D registration A new registration statement filed under Rule 462(b) to add securities to a prior related effective registration statement filed on Form F 3 3-17 EDGARLink Online XML Technical Specification EDGAR Filer Manual (Volume II) Submission Type Description Tool/ Template Number FilerConstructed Form Spec. Specification F-4 POS F-4, F-4/A F-4EF F-4MEF F-6 POS F-6, F-6/A F-6EF Post-effective amendment to a F-4EF registration EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Auto effective registration statement for securities by certain foreign private issuers in connection with certain business combination transactions EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification A new registration statement filed under Rule 462(b) to add securities to a prior related effective registration statement filed on Form F 4 EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Post-effective amendment to a F-6EF registration EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Registration statement for securities issued by foreign private issuers in certain business combination transactions Registration statement for American Depositary EDGARLink Receipts representing securities of certain Template 1 foreign private issuers EDGARLink Online XFDL Technical Specification Auto effective registration statement for American Depositary Receipts representing securities of certain foreign private issuers XFDL Technical Specification EDGAR Filer Manual (Volume II) 3-18 EDGARLink Template 1 EDGARLink Online XML Technical Specification December 2010 Submission Type F-7 POS F-7, F-7/A F-8 POS F-8, F-8/A F-80, F-80/A F-80POS December 2010 Description Tool/ Template Number FilerConstructed Form Spec. EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Registration statement for securities of certain Canadian issuers offered for cash upon the exercise of rights granted to existing security holders under the Securities Act of 1933 EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Post-effective amendment to a F-8 registration EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Registration statement for securities of certain Canadian issuers to be issued in exchange offers or a business combination under the Securities Act of 1933 EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Registration of securities of certain Canadian issuers to be issued in exchange offers or a business combination under the Securities Act of 1933 EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Post-effective amendment to a F-80 registration EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Post-effective amendment to a F-7 registration 3-19 EDGAR Filer Manual (Volume II) Submission Type F-9 POS F-9, F-9/A F-9EF F-N, F-N/A FWP F-X, F-X/A N-1, N-1/A Description Tool/ Template Number FilerConstructed Form Spec. EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Registration of securities of certain investment grade debt or investment grade preferred securities of certain Canadian issuers under the Securities Act of 1933 EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Auto effective registration of securities of certain investment grade debt or investment grade preferred securities of certain Canadian issuers under the Securities Act of 1933 EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Notification of the appointment of an agent for service by certain foreign institutions EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Post-effective amendment to a F-9EF registration Filing under Securities Act Rules 163/433 of free writing prospectuses For appointment of agent for service of process EDGARLink by issuers registering securities Template 2 Initial registration statement filed on Form N-1 for open-end management investment companies. EDGAR Filer Manual (Volume II) 3-20 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical December 2010 Submission Type Description Tool/ Template Number FilerConstructed Form Spec. Specification N-14 8C, N-14 8C/A N-14, N-14/A N-14MEF N-18F1, N-18F1/A N-1A, N-1A/A N-2, N-2/A December 2010 Initial registration statement filed on Form N14 by closed-end investment company (business combinations) EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Initial registration statement filed on Form N14 for open-end investment company, including those filed with automatic effectiveness under Rule 488 (business combinations) EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification A new registration statement filed on Form N14 by closed end investment companies filed under Securities Act Rule 462(b) of up to an additional 20% of securities for an offering that was registered on Form N-14 EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Initial notification of election pursuant to Rule 18f-1 filed on Form N-18F-1 EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Initial registration statement filed on Form N1A for open-end management investment companies Initial filing of a registration statement on Form N-2 for closed-end investment companies 3-21 EDGAR Filer Manual (Volume II) Submission Type 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 Description Tool/ Template Number FilerConstructed Form Spec. Notice by closed-end investment companies of intention to call or redeem their own securities under Investment Company Act Rule 23c-2 EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification A new registration statement on Form N-2 filed under Securities Act Rule 462(b) by closed-end investment companies of up to an additional 20% of securities for an offering that was registered on Form N-2 EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Initial registration statement on Form N-3 for separate accounts (management investment companies) EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Notification of periodic repurchase offer Filed pursuant to Rule 23c-3(b) only Filing pursuant to Rule 23c-3(c) only on Form N-23C-3 Filing pursuant to Rule 23c-3(b) and (c) on Form N-23C-3 Accounting for segregated trust accounts on Form N-27D-1 EDGAR Filer Manual (Volume II) 3-22 December 2010 Submission Type Description Tool/ Template Number FilerConstructed Form Spec. Specification N-30B-2 N-30D, N-30D/A 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 December 2010 Periodic and interim reports mailed to investment company shareholders (other than annual and semi-annual reports mailed to shareholders pursuant to Rule 30e-1) EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Initial annual and semi-annual reports mailed to EDGARLink investment company shareholders pursuant to Template 3 Rule 30e-1 (other than those required to be submitted as part of Form NCSR) EDGARLink Online XFDL Technical Specification Initial registration statement on Form N-4 for separate accounts (unit investment trusts) EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 1 XFDL Technical Specification Registration statement for small business investment companies Notification of election by business development companies filed on Form N-54A Notification of withdrawal by business development companies filed on Form N-54C Registration statement for separate accounts (unit investment trusts) 3-23 EDGARLink Online XML Technical Specification EDGAR Filer Manual (Volume II) Submission Type Description Tool/ Template Number EDGARLink Online 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 FilerConstructed Form Spec. EDGARLink Online XML Technical Specification Notice of intent by business development EDGARLink companies to elect to be subject to Sections 55 Template 2 through 65 of the 1940 Act filed on Form N-6F EDGARLink Online XFDL Technical Specification Initial notification of registration under section 8(a) filed on Form N-8A EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Initial registration statement for unit investment trusts filed on Form N-8B-2 Initial registration statement for periodic payment plans filed on Form N-8B-3 Initial registration statement for face-amount certificate companies filed on Form N-8B-4 Application for deregistration made on Form N8F EDGAR Filer Manual (Volume II) 3-24 EDGARLink Online XML Technical Specification December 2010 Submission Type Description Tool/ Template Number FilerConstructed Form Spec. N-CSR, N-CSR/A Certified annual shareholder report of registered management investment companies filed on Form N-CSR EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification N-CSRS, NCSRS/A Certified semi-annual shareholder report of registered management investment companies filed on Form N-CSR N-MFP, N-MFP/A Monthly Schedule of Portfolio Holdings of Money Market Funds N/A N-MFP Technical Specification N-PX, N-PX/A Annual Report of Proxy Voting Record of Registered Management Investment Companies filed on Form N-PX EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification N-Q, N-Q/A NSAR-A, NSARA/A NSAR-AT, NSARAT/A NSAR-B, NSARB/A December 2010 Quarterly Schedule of Portfolio Holdings of Registered Management Investment Company filed on Form N-Q Semi-annual report for management companies filed on Form N-SAR Transitional semi-annual report filed on Form N-SAR Annual report for management companies filed on Form N-SAR 3-25 EDGAR Filer Manual (Volume II) Submission Type NSAR-BT, NSARBT/A NSAR-U, NSARU/A NT 10-K, NT 10K/A NT 10-D, NT 10D/A NT 10-Q, NT 10Q/A NT 11-K, NT 11K/A Description Transitional annual report filed on Form NSAR Annual report for unit investment trusts filed on Form N-SAR Notice under Rule 12b25 of inability to timely file all or part of a Form 10-K, 10-KSB, or 10KT Notice under Rule 12b25 of inability to timely file all or part of a Form 10-D Notice under Rule 12b25 of inability to timely file all or part of a form 10-Q or 10-QSB Notice under Rule 12b25 of inability to timely file all or part of a form 11-K EDGAR Filer Manual (Volume II) 3-26 Tool/ Template Number FilerConstructed Form Spec. EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification December 2010 Submission Type NT 15D2, NT 15D2/A NT 20-F, NT 20F/A NT-NCSR, NTNCSR/A NT-NSAR, NTNSAR/A POS 8C POS AM December 2010 Description Tool/ Template Number FilerConstructed Form Spec. Notice under Rule 12b25 of inability to timely file a special report pursuant to section 15d-2 EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Post-effective amendment filed under the 1933 Act only or under both the 1933 and 1940 Acts pursuant to Section 8(c) of the 1933 Act by closed-end investment companies (this filing cannot be submitted as a 1940 Act only filing) EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Post-effective amendment to a registration statement that is not immediately effective upon filing EDGARLink Template 1 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Notice under Rule 12b25 of inability to timely file all or part of an annual report of form 20-F Notice under Exchange Act Rule 12b-25 of inability to timely file Form N-CSR (annual or semi-annual report) Notice under Exchange Act Rule 12b-25 of inability to timely file Form N-SAR 3-27 EDGAR Filer Manual (Volume II) Submission Type POS AMI POSASR POS EX POS462B POS462C PRE 14A PRE 14C Description Post-effective amendment (for filings made under the 1940 Act only) Tool/ Template Number FilerConstructed Form Spec. EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Post-effective Amendment to an automatic EDGARLink shelf registration statement on Form S-3ASR or Template 1 Form F-3ASR EDGARLink Online XFDL Technical Specification Post-effective amendment filed solely to add exhibits to a registration statement EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 3 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Template 2 XFDL Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification Post-effective amendment to Securities Act Rule 462(b) registration statement Post-effective amendment to a registration statement filed under Rule 462(c) Preliminary proxy statement not related to a contested matter or merger/acquisition Preliminary information statement not related to EDGARLink a contested matter or merger/acquisition Template 2 EDGARLink Online EDGAR Filer Manual (Volume II) 3-28 EDGARLink Online XML Technical Specification XFDL Technical Specification EDGARLink Online XML Technical December 2010 Submission Type Description Tool/ Template Number FilerConstructed Form Spec. Specification PREC14A PREC14C PREM14A PREM14C PREN14A PRER14A PRER14C December 2010 Preliminary proxy statement in connection with contested solicitations Preliminary information statements - contested solicitations Preliminary proxy statement relating to a merger, acquisition, or disposition Preliminary information statements relating to merger or acquisition Preliminary proxy statement filed by nonmanagement Preliminary revised proxy soliciting materials Preliminary revised information sta [Text truncated at 120,000 characters. The full text is on the page linked above.] --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Asec%3A9d5f5c8c44257eb7. Public record. Not legal advice.