# Filer Manual – Volume II > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/agency%3Asec%3Ae1d23b9cdb83fb90 ## Record - **Collection:** Agency decision - **Document type:** Agency decision ## Text Filer Manual – Volume II EDGAR Filing VERSION 39 December 2016 Notice Use this EDGAR® Filer Manual when making electronic filings with the United States Securities and Exchange Commission (SEC or “Commission”). See Rule 301 of Regulation S-T. The EDGAR Filer Manual consists of three volumes. EDGAR Filer Manual (Volume I) General Information introduces the requirements for becoming an EDGAR Filer and maintaining EDGAR company information. EDGAR Filer Manual (Volume II) EDGAR Filing illustrates the process to submit an online filing. EDGAR Filer Manual (Volume III) N-SAR Supplement is a guide for preparing electronic submissions of Form N-SAR. For up-to-date information regarding filing-related topics, consult the following EDGAR websites: • Information for EDGAR Filers (http://www.sec.gov/info/edgar.shtml) • EDGAR Gateway to submit filings (http://www.portal.edgarfiling.sec.gov) • EDGAR Company Database (http://www.edgarcompany.sec.gov) EDGAR® and EDGARLink® are registered trademarks of the Securities and Exchange Commission. EDGARLite™ is a trademark of the Securities and Exchange Commission. All other product brand names mentioned in this Filer Manual are trademarks or registered trademarks of their respective holders. To protect the privacy of our filing community, filers are asked not to include social security numbers in filings submitted to the Commission. December 2016 EDGAR Filer Manual (Volume II) Updates On December 12, 2016, EDGAR Release 16.4 will introduce the following changes: • Filers will be able to submit the Municipal Advisor submission form types MA, MA-A, MA/A, MA-I, MA-I/A, and MA-W in filer-constructed XML format from the EDGAR Filing Website. For more information, see the “EDGAR Form MA XML Technical Specification” document available on the SEC's Public Website (https://www.sec.gov/info/edgar/tech-specs). • Filers will be able to provide up to 200 owners instead of 50 owners for Schedules A-1, A-2, B-1, and B-2 within MA, MA-A, and MA/A submissions (note: Schedules A-1, A2, B-1, and B-2 are amended via Schedule C for MA-A and MA/A submissions). • EDGAR will be upgraded to allow an entity with any Standard Industrial Classification (SIC) code value or no value (NULL) to request the creation of ABS Issuing Entities. • EDGAR will be updated to allow duplicate submissions for ABS-EE. • EDGARLink Online will be updated for ABS-EE and ABS-EE/A submissions such that non-existent CIKs will be flagged as errors during header data entry instead of after the submission has been sent and processed by EDGAR. • The ABS-EE Asset Data schema will be updated to introduce the following Asset Class Item with date format MM/YYYY: o RMBS ABS Asset Class: Item 1(c)(13)(vi), Most Senior Lien Origination Date In addition, the ABS-EE Asset Data schema will be updated to change the following Asset Class Item from an integer value to a percentage value: o CMBS ABS Asset Class: Item 2(c)(28)(iv), ARM Margin Number For more information, see the updated "EDGAR ABS XML Technical Specification" document available on the SEC's Public Website (https://www.sec.gov/info/edgar/techspecs). • EDGAR will transform word expressions for numbers, dates, and word or symbol expressions for QNames and nil expressions into their respective XML representations in Inline XBRL submissions. Filers will be able to provide typed dimensions in XBRL submissions. In addition, the following HTML tags will be usable in traditional XBRL documents: , , , and . • All ASCII character validations will be removed for broker-dealer entity name fields on submission form types 17HACON, 17HACON/A, 17HQCON, and 17HQCON/A. Broker-dealers now will be able to submit the aforementioned filings, irrespective of the ASCII characters in the broker-dealer entity name. • Filers will be able to shift the order of the uploaded documents, and simultaneously select/deselect all uploaded documents on the “Attach Documents List” screen for the Regulation A submission form types DOS, DOS/A, 1-A, 1-A/A, 1-A POS, 1-K, and 1K/A. December 2016 EDGAR Filer Manual (Volume II) On October 31, 2016, EDGAR Release 16.3.3 introduced the following changes: • The ABS-EE CMBS Asset Class Item 2(e)(17), "Payment Status Loan Code" associated types were updated to include the value “0” for loan payment status of “Current”. For more information, see section 4.3.20 of the updated “EDGAR ABS XML Technical Specification” document available on the SEC’s Public Website (https://www.sec.gov/info/edgar/tech-specs). • The maximum allowable submission size for form types ABS-EE and ABS-EE/A was increased to 600 MB. • EDGAR was updated to remove the timeliness rule check, and to no longer verify if the submission form types NT 10-K, NTN 10K, NT 10-Q, NTN 10Q, NT 15D2, NTN15D2, NT 10-D, NTN 10D, NT 20-F, and NTN 20F were submitted before the filing deadline. EDGAR Filer Manual (Volume II) December 2016 Table of Contents 1. INTRODUCTION TO VOLUME II................................................................................ 1-1 1.1 1.1.1 Organization of this Manual ......................................................................................................... 1-1 Conventions Used in the Filer Manual ......................................................................................... 1-2 2. QUICK GUIDE TO EDGAR FILING ............................................................................ 2-1 2.1 2.1.1 2.1.2 2.1.3 2.2 2.3 2.3.1 2.3.2 2.3.3 2.3.4 2.3.5 2.4 EDGAR Filing Process ................................................................................................................. 2-1 Using EDGARLink Online ........................................................................................................... 2-2 EDGAR OnlineForms/XML Website........................................................................................... 2-3 After a Submission is Filed ........................................................................................................... 2-3 Filing Checklist ............................................................................................................................. 2-3 General Information for Filers ...................................................................................................... 2-5 Hours of Operation ....................................................................................................................... 2-5 Introduction to Web Browsers ...................................................................................................... 2-5 Browser Differences ..................................................................................................................... 2-5 Accessing EDGAR ....................................................................................................................... 2-7 Getting Help with EDGAR ........................................................................................................... 2-7 EDGAR Gateway and Websites ................................................................................................... 2-8 3. INDEX TO FORMS .......................................................................................................... 3-1 3.1 3.2 Alpha/Numeric.............................................................................................................................. 3-2 Electronic Form Types by Act .................................................................................................... 3-31 4. FILING FEE INFORMATION ........................................................................................ 4-1 4.1 4.2 4.3 4.4 4.5 4.5.1 4.5.2 4.5.3 4.6 4.6.1 4.6.2 4.6.3 4.7 4.7.1 4.7.2 4.8 Where to Pay Filing Fees .............................................................................................................. 4-1 How to Send Filing Fees to U.S. Bank ......................................................................................... 4-1 How to View Fee Account Information........................................................................................ 4-2 How to Request a Return of Unused Funds .................................................................................. 4-2 Filings that Require Filing Fees .................................................................................................... 4-3 1933 Act Filings by Corporations ................................................................................................. 4-3 1934 Act Filings............................................................................................................................ 4-4 1933 and 1940 Act Filings by Investment Companies ................................................................. 4-4 How to Calculate a Filing Fee ...................................................................................................... 4-4 1933 Act Filings............................................................................................................................ 4-4 1934 Act Filings............................................................................................................................ 4-5 1939 Act Filings............................................................................................................................ 4-5 Offsetting Fees .............................................................................................................................. 4-5 Offsetting Fees Example ............................................................................................................... 4-5 Example of Fee Calculation for 24F-2NT .................................................................................... 4-6 Common Problems ....................................................................................................................... 4-7 5. CONSTRUCTING ATTACHED DOCUMENTS AND DOCUMENT TYPES .......... 5-1 5.1 5.1.1 5.1.2 Introduction ................................................................................................................................... 5-1 File Naming Standards.................................................................................................................. 5-1 Statutory Signatures ...................................................................................................................... 5-1 December 2016 i EDGAR Filer Manual (Volume II) 5.2 5.2.1 5.2.2 5.2.3 5.2.4 5.2.5 5.3 5.3.1 5.3.2 5.3.3 5.4 5.4.1 5.4.2 Document Formats ........................................................................................................................ 5-2 ASCII Documents ......................................................................................................................... 5-2 HTML ......................................................................................................................................... 5-12 Unofficial PDF ............................................................................................................................ 5-24 Unofficial XBRL ........................................................................................................................ 5-27 Inline XBRL Documents ............................................................................................................ 5-34 Preparing or Referencing Module and Segment Documents ...................................................... 5-41 Module and Segment Naming .................................................................................................... 5-42 Types of Modules and Segments ................................................................................................ 5-43 Maintaining Modules and Segments ........................................................................................... 5-45 Document Types in EDGAR ...................................................................................................... 5-49 Non-Public and Confidential ...................................................................................................... 5-49 Exhibits ....................................................................................................................................... 5-50 6. INTERACTIVE DATA ..................................................................................................... 6-1 6.1 XBRL Overview ........................................................................................................................... 6-2 6.2 Supported Versions of XBRL Standard Taxonomies ................................................................... 6-3 6.3 Submission Syntax ........................................................................................................................ 6-5 6.3.1 Use EDGARLink Online Submission Templates 1, 2, and 3 to attach XBRL Document Types. 6-5 6.3.2 XBRL instance, schema, and linkbase documents must be attached to an EDGAR submission using the EX-100.*, EX-101.*, EX-99.SDR K.*, or EX-99.SDR L.* document types............................... 6-5 6.3.3 XBRL document names must match {base}-{date}[_{suffix}].{extension}. .............................. 6-6 6.3.4 An XBRL document must not contain HTML character name references. .................................. 6-6 6.3.5 The ampersand character must begin a valid XML predefined entity or numeric character reference. ...................................................................................................................................................... 6-6 6.3.6 The URI content of the xlink:href attribute, the xsi:schemaLocation attribute and the schemaLocation attribute must be relative and contain no forward slashes, or a recognized external location of a standard taxonomy schema file, or a “#” followed by a shorthand xpointer......................................... 6-7 6.3.7 XBRL document names are case sensitive. .................................................................................. 6-7 6.3.8 A submission must contain exactly one EX-100.INS, EX-101.INS, or EX-99.SDR K.INS. ....... 6-7 6.3.9 Filers must use one of the taxonomies as specified on the SEC website as their standard taxonomy. ..................................................................................................................................................... 6-7 6.3.10 A submission must contain at least one company extension schema EX-100.SCH, EX-101.SCH, or EX-99.SDR K.SCH. ................................................................................................................................ 6-7 6.3.11 Attribute xml:base must not appear in any Interactive Data document. ....................................... 6-7 6.4 Interactive Data Filing Syntax ...................................................................................................... 6-8 6.4.1 Reserved........................................................................................................................................ 6-8 6.4.2 EDGAR may delete all XBRL attachments from a submission if any of them contains a syntax error. ...................................................................................................................................................... 6-8 6.4.3 The XBRL instance documents in a submission must be XBRL 2.1 valid. ................................. 6-8 6.5 Syntax of Instances ....................................................................................................................... 6-8 6.5.1 The scheme attribute of the xbrli:identifier element must be http://www.sec.gov/CIK. .............. 6-8 6.5.2 An xbrli:identifier element must have the CIK of the registrant as its content except in attachment EX-99.SDR L.INS when it contains the financial report of an entity without a CIK. ................................. 6-8 6.5.3 All xbrli:identifier elements in an instance must have identical content. ..................................... 6-8 EDGAR Filer Manual (Volume II) ii December 2016 6.5.4 6.5.5 6.5.6 6.5.7 6.5.8 The xbrli:scenario element must not appear in any xbrli:context. ................................................ 6-8 Reserved........................................................................................................................................ 6-9 Reserved........................................................................................................................................ 6-9 An instance must not contain duplicate xbrli:context elements. ................................................... 6-9 Every xbrli:context element must appear in at least one contextRef attribute in the same instance.. ...................................................................................................................................................... 6-9 6.5.9 If the duration of a context is more than 24 hours, then its endDate datetime value must be greater than the startDate datetime of any other context by 24 hours or less. .......................................................... 6-9 6.5.10 Reserved...................................................................................................................................... 6-10 6.5.11 Element xbrli:xbrl must not have duplicate child xbrli:unit elements. ....................................... 6-10 6.5.12 An instance must not have more than one fact having the same element name, equal contextRef attributes, and if they are present, equal unitRef attributes and xml:lang attributes, respectively, unless their fact values are the same. ............................................................................................................................. 6-10 6.5.13 The default value of the xml:lang attribute on non-numeric facts and on link:footnote is ‘en-US’. . .................................................................................................................................................... 6-10 6.5.14 An instance having a fact with non-nil content and the xml:lang attribute not equal to “en-US” must also contain a fact using the same element and all other attributes with an xml:lang attribute equal to “en-US”. .................................................................................................................................................... 6-10 6.5.15 If the un-escaped content of a fact with base type us-types:textBlockItemType or a type equal to or derived by restriction of the type ‘escapedItemType’ in a standard taxonomy schema namespace contains the “” or “>”, then the un-escaped content must contain only a sequence of text and XML nodes............................................................................... 6-10 6.5.16 Facts of type “text block” whose un-escaped content contains xml elements must satisfy a content model derived from the BODY tag as defined in 5.2.2. ............................................................................. 6-12 6.5.17 The xbrli:xbrl element must not have any facts with the precision attribute. ............................. 6-12 6.5.18 Reserved...................................................................................................................................... 6-12 6.5.19 An instance covering a reporting period must contain a Required Context that is an xbrli:context having xbrli:startDate equal to 00:00:00 on the first day of the reporting period and xbrli:endDate equal to 24:00:00 on its last day............................................................................................................................... 6-12 6.5.20 For each required Document Information element, an instance must contain a fact with that element and a contextRef attribute referring to its Required Context. ....................................................... 6-13 6.5.21 An instance must contain one non-empty fact for each required Entity Information element, each with a contextRef attribute referring to a Required Context. The value of an EntityPublicFloat fact in an instance will be 0 for an entity that has only public debt. .......................................................................... 6-14 6.5.22 All other elements in the dei namespace are optional................................................................. 6-15 6.5.23 The contents of the dei:EntityCentralIndexKey fact in the Required Context must equal the content of the xbrli:identifier element in that context. ............................................................................... 6-15 6.5.24 The official Registrant Name that corresponds to the CIK of the xbrli:identifier text content must be a case-insensitive prefix of the dei:EntityRegistrantName fact in the Required Context, unless the xbrli:identifier value is 0000000000. ......................................................................................................... 6-15 6.5.25 Elements with a type attribute equal to or a restriction of ‘domainItemType’ in a standard taxonomy schema target namespace must not appear as facts in an instance. ........................................... 6-15 December 2016 iii EDGAR Filer Manual (Volume II) 6.5.26 An instance with dei:DocumentType of 10-K, 10-Q, 20-F, 10-KT, 10-QT, or 40-F must have at least one non-empty dei:EntityCommonStockSharesOutstanding fact for each class of stock or other units of ownership outstanding. .......................................................................................................................... 6-15 6.5.27 A link:footnoteLink element must have no children other than link:loc, link:footnote, and link:footnoteArc. ........................................................................................................................................ 6-16 6.5.28 The xlink:role attribute of a link:footnote element must be defined in the XBRL Specification 2.1. .................................................................................................................................................... 6-16 6.5.29 The xlink:role attribute of a link:loc element must be empty, or defined in the XBRL Specification 2.1. ........................................................................................................................................ 6-16 6.5.30 The xlink:arcrole attribute of a link:footnoteArc element must be defined in the XBRL Specification 2.1 or a standard taxonomy schema. .................................................................................... 6-16 6.5.31 Reserved...................................................................................................................................... 6-16 6.5.32 A link:footnoteLink link:loc xlink:href attribute must start with the sharp sign “#”. ................. 6-16 6.5.33 Every nonempty link:footnote element must be linked to at least one fact. ............................... 6-16 6.5.34 The content of a link:footnote element must satisfy a content model derived from the BODY tag as defined in 5.2.2. ..................................................................................................................................... 6-16 6.5.35 If element “UTR” in a standard namespace is declared in the DTS of an instance, then the value of each ‘unitRef’ attribute on each fact of a type in that registry must refer to a unit declaration consistent with the data type of that fact, where consistency is defined by that registry. ........................................... 6-17 6.5.36 The local name part of the content of xbrli:measure in UTF-8 must not exceed 200 bytes in length. .................................................................................................................................................... 6-17 6.5.37 The decimals attribute value must not cause non-zero digits in the fact value to be interpreted as zero. .................................................................................................................................................... 6-17 6.5.38 Do not use element xbrli:forever in contexts. ............................................................................. 6-18 6.6 Contents of Instance Data ........................................................................................................... 6-18 6.6.1 In an instance reporting a fiscal year, non-numeric facts containing text about any portion of that or a prior year must have a contextRef attribute to an xbrli:context for the reporting period year. ........... 6-18 6.6.2 In an instance reporting a fiscal year-to-date, the non-numeric facts containing text about any portion of the year-to-date or prior year must have a contextRef attribute to an xbrli:context representing the year-to-date. .......................................................................................................................................... 6-18 6.6.3 Facts about a registrant must have an xbrli:context element in the default legal entity, except for facts that apply only to a reportable segment or a subsidiary with separate reporting obligations to the Commission................................................................................................................................................ 6-18 6.6.4 If facts about a Consolidated Entity and one or more of its subsidiaries, each with separate reporting obligations to the Commission, appear in a single instance, it is a consolidating instance. ....... 6-19 6.6.5 The contexts for facts about entities other than the Consolidated Entity must have xbrli:explicit Member with a dimension attribute equal to dei:LegalEntityAxis and distinct values. ............................ 6-19 6.6.6 Facts in a consolidating instance with a context that names an entity with subsidiaries, applies collectively to subsidiaries within that subset. ........................................................................................... 6-20 6.6.7 In a consolidating instance, facts that apply only to the parent company and not to any specific subsidiaries must have contexts whose xbrldi:explicitMember elements have a dimension attribute of dei:LegalEntityAxis and value us-gaap:ParentCompanyMember. ........................................................... 6-21 EDGAR Filer Manual (Volume II) iv December 2016 6.6.8 In a consolidating instance, facts that apply only to eliminations between subsidiaries must have contexts whose xbrldi:explicitMember elements have a dimension attribute of dei:LegalEntityAxis and value us-gaap:ConsolidationEliminationsMember. .................................................................................. 6-21 6.6.9 Facts that apply to all classes of stock in a submission must have an xbrli:context element without a dimension attribute equal to us-gaap:StatementClassOfStockAxis......................................................... 6-21 6.6.10 An instance containing facts that are only specific to distinct stock classes in a statement must distinguish those facts using xbrli:context elements whose xbrldi:explicitMember elements have a dimension attribute of us-gaap:StatementClassOfStockAxis. ................................................................... 6-21 6.6.11 An instance containing multiple reports about the same entity for the same periods under different reporting assumptions must distinguish the facts in different reports using xbrli:context elements whose xbrldi:explicitMember elements have a dimension attribute of us-gaap:StatementScenarioAxis. ............ 6-22 6.6.12 An instance must contain a fact for each combination of line item and period that appears on the face of the financial statements of the corresponding official HTML/ASCII document. .......................... 6-22 6.6.13 The facts representing a line item that appears on the face of the financial statements of the corresponding official HTML/ASCII document must use the same element in different periods. ............ 6-22 6.6.14 An instance must contain a fact for each amount disclosed parenthetically in line items that appear on the face of the financial statements of the corresponding official HTML/ASCII document. .... 6-23 6.6.15 The xsi:nil="true" attribute must be used only to convey a value that is different from both “zero” and different from not reporting the fact at all, or to identify a fact detailed only by a link:footnote........ 6-23 6.6.16 An instance must contain facts containing each complete footnote and each required schedule (as set forth in Article 12 of Regulation S-X) of the corresponding official HTML/ASCII document, as a single block of text................................................................................................................................................ 6-24 6.6.17 An instance must not contain facts that do not appear in the corresponding official HTML/ASCII document. ................................................................................................................................................... 6-25 6.6.18 Page headers and footers appearing in an official HTML/ASCII document must not appear in any of the facts or link:footnote elements of an instance. ................................................................................. 6-25 6.6.19 For each significant accounting policy within the accounting policies footnote of the corresponding official HTML/ASCII document, an instance must contain a fact containing the policy as a block of text, if the document type requires “level 2” tagging. .................................................................. 6-25 6.6.20 An instance must contain each table within each footnote in the corresponding official HTML/ASCII document as a separate fact block of text, if the document type requires “level 3” tagging. .... .................................................................................................................................................... 6-25 6.6.21 Reserved...................................................................................................................................... 6-25 6.6.22 An instance must contain separately each monetary value, percentage, and number in each footnote in the corresponding official HTML/ASCII document, as a fact, if the document type requires “level 4” tagging......................................................................................................................................... 6-25 6.6.23 An element used in numeric facts representing amounts must have an xbrli:periodType attribute that is the same as the amounts reported. ................................................................................................... 6-26 6.6.24 If an element used in numeric facts representing amounts in one or more periods has a definition, then the scope of that definition must include the material amounts reported for that line item in the corresponding official HTML/ASCII document. ....................................................................................... 6-27 6.6.25 An element must not be used in numeric facts representing amounts of a line item in different periods if it has a definition that explicitly excludes one or more of the material amounts in the corresponding official HTML/ASCII document. ....................................................................................... 6-27 December 2016 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. ............................................ 6-27 6.6.27 If there is a choice among different elements whose type attribute is consistent with a set of facts in one or more periods, use the element with the most specific type attribute. .......................................... 6-27 6.6.28 When there is a choice among different elements having distinct link:reference elements in a standard taxonomy, use the element with the most specific reference....................................................... 6-28 6.6.29 When choosing the most appropriate element for facts in one or more periods, the element’s xbrli:periodType attribute takes precedence over the type attribute, which takes precedence over the element’s documentation string if present, which in turn takes precedence over the label string, which in turn takes precedence over link:reference elements. .................................................................................. 6-28 6.6.30 Invert the sign of a numeric fact whose element has an xbrli:balance value that is inconsistent with the reporting concept being reported. ................................................................................................. 6-28 6.6.31 The content of a numeric fact never has a scale factor. .............................................................. 6-28 6.6.32 The value of the decimals attribute of a fact must correspond to the accuracy of the corresponding amount as reported in the official HTML/ASCII document. ..................................................................... 6-29 6.6.33 Do not resolve calculation inconsistencies by inserting digits that do not appear in the official HTML/ASCII document. ........................................................................................................................... 6-29 6.6.34 Do not define or use units that imply a scale factor on a currency. ............................................ 6-30 6.6.35 Each unit must appear with only one implicit power-of-ten scale factor per instance. .............. 6-30 6.6.36 If a fact whose element type attribute equals ‘us-types:dateStringItemType’ or a restriction of it refers to a specific date, then its value must be a valid XML Schema date. .............................................. 6-31 6.6.37 If a fact whose element type attribute is ‘us-types:durationStringItemType’ or a restriction of it refers to a specific length of time, then its value must be a valid XML Schema duration. ........................ 6-31 6.6.38 Reserved...................................................................................................................................... 6-31 6.6.39 Text that is shown in the official HTML/ASCII document at the bottom of a page on the face of the financials preceded by a superscript must appear in the corresponding instance as the text of a link:footnote element.................................................................................................................................. 6-31 6.6.40 Distinct texts that are shown in the official HTML/ASCII document at the bottom of a page on the face of the financials preceded by distinct superscripts must appear in the corresponding instance as the text of distinct link:footnote elements. ....................................................................................................... 6-31 6.7 Syntax of Company Extension Schemas .................................................................................... 6-31 6.7.1 The xsd:schema must not have an xsd:include element.............................................................. 6-31 6.7.2 If an xsd:import element has a namespace attribute equal to a standard taxonomy schema, then its schemaLocation attribute must be the standard taxonomy assigned to that namespace. ........................... 6-32 6.7.3 The authority part of an xsd:schema targetNamespace attribute must not equal the authority part of a targetNamespace attribute of any standard taxonomy schema............................................................ 6-32 6.7.4 The targetNamespace attribute must match http://{authority}/{versionDate}. .......................... 6-32 6.7.5 The targetNamespace attribute must be a valid URI with an {authority} that is either a domain name controlled by the publisher of the schema, a domain name controlled by the registrant, or if neither exists, then a mnemonic name for the registrant such as its ticker symbol. ............................................... 6-32 6.7.6 The targetNamespace attribute must be a valid URI with a {versionDate} that identifies the release date of the schema. ......................................................................................................................... 6-32 6.7.7 Element xsd:schema must bind a Recommended Namespace Prefix for the targetNamespace attribute that does not contain the underscore character. ........................................................................... 6-33 EDGAR Filer Manual (Volume II) vi December 2016 6.7.8 Element xsd:schema must not contain any occurrences of “embedded” linkbases. ................... 6-33 6.7.9 The roleURI attribute of a link:roleType element must begin with the same {scheme} and {authority} as the targetNamespace attribute............................................................................................. 6-33 6.7.10 A DTS must not contain more than one link:roleType element with equal values of the roleURI attribute. .................................................................................................................................................... 6-33 6.7.11 A link:roleType declaration with link:usedOn containing link:presentationLink, link:definitionLink or link:calculationLink must also have a link:usedOn for the other two. ................... 6-33 6.7.12 A link:roleType element must contain a link:definition child element whose content will communicate the title of the section, the level of facts in the instance that a presentation relationship in the base set of that role would display, and sort alphanumerically into the order that sections appear in the official HTML/ASCII document. ............................................................................................................... 6-34 6.7.13 The arcroleURI attribute of a link:arcroleType element must begin with the same {scheme} and {authority} parts as the targetNamespace attribute. ................................................................................... 6-36 6.7.14 A DTS must not contain more than one link:arcroleType element with equal values of the arcroleURI attribute.................................................................................................................................... 6-36 6.7.15 A link:arcroleType element must have a nonempty link:definition............................................ 6-36 6.7.16 The name attribute of an xsd:element must not equal any xsd:element name attribute in a standard taxonomy schema that appears in the same instance DTS. ........................................................................ 6-36 6.7.17 The id attribute of an xsd:element must consist of the Recommended Namespace Prefix of the element namespace, followed by one underscore, followed only by its name attribute. ........................... 6-36 6.7.18 The nillable attribute value of an xsd:element must equal ‘true’. ............................................... 6-37 6.7.19 The xsd:element substitutionGroup attribute must not be a member of a substitution group with head ‘xbrli:tuple’. ....................................................................................................................................... 6-37 6.7.20 An xsd:element must not have an xbrldt:typedDomainRef attribute. ......................................... 6-37 6.7.21 If the abstract attribute of xsd:element is ‘true’, then the xbrli:periodType attribute must be ‘duration’. ................................................................................................................................................... 6-37 6.7.22 Reserved...................................................................................................................................... 6-37 6.7.23 The xsd:element substitutionGroup attribute must equal ‘xbrldt:dimensionItem’ if and only if the name attribute ends with ‘Axis’. ................................................................................................................ 6-37 6.7.24 The xsd:element name attribute must end with ‘Table’ if and only if substitutionGroup attribute equals ‘xbrldt:hypercubeItem’. .................................................................................................................. 6-37 6.7.25 If the xsd:element substitutionGroup attribute is not equal to ‘xbrldt:dimensionItem’ or equal to ‘xbrldt:hypercubeItem’ then it must equal ‘xbrli:item’. ............................................................................. 6-37 6.7.26 If xsd:element name attribute ends with ‘LineItems’ then the abstract attribute must equal ‘true’. .. .................................................................................................................................................... 6-37 6.7.27 The xsd:element name attribute must end with ‘Domain’ or ‘Member’ if and only if the type attribute equals or is derived from ‘domainItemType’ in a standard taxonomy schema target namespace. ..... .................................................................................................................................................... 6-37 6.7.28 If xsd:element type attribute equals or is derived from ‘domainItemType’ in a standard taxonomy schema target namespace then the xbrli:periodType attribute must equal ‘duration’. ............................... 6-37 6.7.29 The content of an xsd:element, xsd:complexType, or xsd:simpleType name attribute in UTF-8 must not exceed 200 bytes in length. ......................................................................................................... 6-37 6.7.30 The content of a targetnamespace, roleURI or arcroleURI attribute in UTF-8 must not exceed 255 bytes in length. ........................................................................................................................................... 6-38 December 2016 vii EDGAR Filer Manual (Volume II) 6.7.31 The xsd:element type must not be equal to or derived from xbrli:fractionItemType. ................ 6-38 6.7.32 An element declaration having a non-numeric base type, abstract not 'true', and not derived from domainItemType must have the value 'duration' for xbrli:periodType. ..................................................... 6-38 6.8 Content of Schemas .................................................................................................................... 6-38 6.8.1 A schema that changes any xsd:element or type declarations or changes any relationships in its DTS from an earlier version of itself in such a way as to invalidate earlier instances must use only the {versionDate} portion of its targetNamespace attribute to identify the new version. ................................ 6-38 6.8.2 Reserved...................................................................................................................................... 6-38 6.8.3 Do not define link:arcroleType (or link:roleType for a resource-type element) that means the same as arc roles or resource roles that are already defined in the XBRL 2.1 specification or in a standard taxonomy. ................................................................................................................................................... 6-38 6.8.4 Wherever possible, registrants should assign a standard and other labels for an element defined in a standard taxonomy schema in preference to declaring a new element in a company schema. ............... 6-39 6.8.5 Reserved...................................................................................................................................... 6-39 6.8.6 Do not include company-specific or period-specific information in an xsd:element name attribute for elements having other than type ‘domainItem Type’. .......................................................................... 6-39 6.8.7 Reserved...................................................................................................................................... 6-39 6.8.8 Declare an xsd:element with an abstract attribute equal to ‘true’ if an appropriate abstract element does not exist, and use the presentation linkbase to have facts rendered sequentially. .............................. 6-39 6.8.9 Declare an xsd:element with a type attribute equal to ‘xbrli:monetaryItemType’ if the standard taxonomy schema contains only monetary type elements that, in the judgment of the registrant, are too broadly defined for a given line item. ........................................................................................................ 6-40 6.8.10 Do not declare different elements for different values of the same underlying line item. .......... 6-40 6.8.11 An xsd:element with a type attribute equal to ‘xbrli:monetaryItemType’ must have an xbrli:balance attribute if it appears on a statement of income or balance sheet. ........................................ 6-40 6.8.12 An xsd:element with a type attribute equal to ‘xbrli:monetaryItemType’ has an xbrli:periodType attribute equal to ‘instant’ if and only if it represents beginning and end of period balances, as distinct to balances defined over a period of time. ...................................................................................................... 6-41 6.8.13 An xsd:element with a type attribute equal to ‘xbrli:monetaryItemType’ that represents an adjustment must have a xbrli:periodType attribute equal to ‘duration’. .................................................... 6-41 6.8.14 A ratio of values that would have the same unitRef attribute must be declared as an xsd:element with a type attribute equal to or derived from ‘percentItemType’ in a standard taxonomy schema target namespace, even though its value is not scaled by 100. ............................................................................. 6-41 6.8.15 A ratio of values for which its facts would have an ISO 4217 currency in the numerator and a different ISO 4217 currency in the denominator must be declared as an xsd:element with a type equal to or derived from xbrli:pureItemType. .............................................................................................................. 6-41 6.8.16 If facts in an instance are dates, but no xsd:element in a standard taxonomy with a type attribute equal to ‘xbrli:dateItemType’ is appropriate, declare an xsd:element with a type attribute equal to ‘xbrli:dateItemType’. ................................................................................................................................. 6-42 6.8.17 If facts in an instance are a mixture of text, date, numbers or other values, and no xsd:element in a standard taxonomy with a type attribute equal to ‘xbrli:stringItemType’ is appropriate, then declare an xsd:element with a type attribute equal to ‘xbrli:stringItemType’. ............................................................ 6-42 6.8.18 If no standard taxonomy schema contains domain member elements specific enough to distinguish between facts needing distinct values of ‘xbrldi:explicitMember’, then declare an xsd:element EDGAR Filer Manual (Volume II) viii December 2016 with a type attribute equal to or derived from ‘domainItemType’ in a standard taxonomy schema target namespace. ................................................................................................................................................. 6-43 6.8.19 Do not declare an xsd:element with a type attribute equal to or derived from ‘domainItemType’ in a standard taxonomy schema target namespace as an explicit “total” domain member. ........................... 6-43 6.8.20 For value and narrative facts, declare an xsd:element with a substitutionGroup attribute equal to ‘xbrldt:dimensionItem’ if a standard taxonomy schema contains no Axis element for a reporting axis appearing in the original HTML/ASCII document. ................................................................................... 6-43 6.8.21 Declare an xsd:element with a substitutionGroup attribute equal to ‘xbrldt:hypercubeItem’ if a standard taxonomy schema contains no Table elements appropriate to the reporting axis needed. .......... 6-44 6.8.22 Reserved...................................................................................................................................... 6-44 6.8.23 Define an xsd:element with a type attribute equal to ‘us-types:textBlockItemType’ or a type equal to or derived by restriction from the type ‘escapedItemType’ in a standard taxonomy schema namespace if the standard taxonomy schema contains only text block type elements that, in the judgment of the registrant, are too broadly defined for a footnote or table. ......................................................................... 6-44 6.9 Syntax of all Linkbases ............................................................................................................... 6-44 6.9.1 A link:linkbase must be XML Linking Language (XLink) 1.0 valid. ........................................ 6-44 6.9.2 An effective relationship exists between a target and source element when there is an element with an xlink:type attribute of 'arc' and a use attribute of “optional” that has a higher value of the priority attribute than any equivalent relationship in its base set. ........................................................................... 6-45 6.9.3 A link:linkbase in a submission must have no ineffectual relationships..................................... 6-45 6.9.4 The xlink:role attribute of an element with a type='extended' attribute or a type='resource' attribute must be present and must not be empty. ...................................................................................... 6-45 6.9.5 The xlink:role attribute of an element with an xlink:type attribute of ‘resource’ must be present and must be defined in XBRL 2.1 or a standard taxonomy. ...................................................................... 6-45 6.9.6 The text preceding a sharp sign ‘#’ in an xlink:href attribute of link:arcroleRef must be a standard taxonomy. ................................................................................................................................................... 6-45 6.9.7 All extended link elements in a single linkbase must have the same namespace and local name. .... .................................................................................................................................................... 6-46 6.9.8 Arcs that are defined as equivalent in XBRL 2.1 and having the same value for the use attribute are duplicate relationships. ......................................................................................................................... 6-46 6.9.9 The value of the priority attribute must be strictly less than 10. ................................................. 6-46 6.10 Syntax of Label Linkbases .......................................................................................................... 6-46 6.10.1 An element used in a fact or xbrldi:explicitMember in an instance must have an English standard label in the DTS of that instance. ............................................................................................................... 6-46 6.10.2 An element used in a fact or xbrldi:explicitMember in an instance must have at most one label for any combination of the xlink:role attribute and the xml:lang attribute in the DTS of that instance. ......... 6-46 6.10.3 If an element used in an instance is assigned a label in the DTS whose xml:lang attribute is not “en-US”, then the DTS must also contain a link:label for the same element and all other attributes with an xml:lang attribute equal to “en-US”. .......................................................................................................... 6-47 6.10.4 The DTS of an instance must have no distinct elements having the same English standard label (xml:lang attribute equal to “en-US”). ....................................................................................................... 6-47 6.10.5 A label linkbase must not have a definition for an element defined in a standard taxonomy. .... 6-47 December 2016 ix EDGAR Filer Manual (Volume II) 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 ‘ o • Internet Hyperlinks appear underlined and italicized: o http://www.portal.edgarfiling.sec.gov EDGAR Filer Manual (Volume II) 1-2 December 2016 2. 2.1 QUICK GUIDE TO EDGAR FILING EDGAR Filing Process This section is designed for the novice filer to explain the filing process and some of the terms that we will use throughout this manual. If you are familiar with EDGAR, then proceed to the index to find your submission type. A filer must use the EDGAR system when they have a filing obligation that requires an electronic form. They can also choose to use an electronic form for certain form types that may also be prepared in paper format. Increasingly, fewer forms are permitted via paper filing. All rules regarding which forms must be submitted electronically are found in Regulation S-T, General Rules and Regulations for Electronic Filings. A copy of this rule is available on the SEC’s Public Website at http://www.sec.gov/about/forms/regs-t.pdf. The EDGAR system is comprised of a number of large computers that receive filings submitted by entities. An entity is one that files with the SEC. Entities may be unique companies that make Securities Act filings or individuals who make filings like Form 3 or 4. There are thousands of filings submitted to the EDGAR system each day. The system processes the filings according to rules defined by the SEC. Finally, if the documents are public, it transmits them to parties outside the SEC. Since there is a single internal SEC system processing these filings, filers must follow certain rules in preparing their filings so that they can be processed correctly. Once you know the Code of Federal Regulations (CFR) Form Type/Schedule/Rule that you must submit electronically as determined by the SEC Rules, you must determine the electronic submission type. On the EDGAR system, the submission is the envelope for all of the content you are sending in a single transmission. The submission type may tell the SEC and others viewing the filing something about the filing itself. For example, a Form 15 can have submission types of 15-12B, 15-12G, and 15-15D. The different submission types are used by filers who have a filing obligation under different sections of the act. For example, the 15-12B filer would have registered a class of securities under Section 12(b). EDGAR filings may consist of a number of documents, both primary and secondary. The primary document is the document that contains the information required by the SEC for the CFR Form Type/Schedule/Rule being submitted. Examples of the primary document include documents like the 10-Q, 8-K, S-1, N-8A, or POS AMI. Many times filers want or need to supplement their primary document with other documents. These are called secondary documents. Secondary documents most commonly include cover letters or correspondence, although correspondence documents may be sent in as primary documents in a correspondence submission type. Sometimes filings can also include exhibits which have a number and/or letter designator, whose content is defined by the SEC. These exhibits can include things like a company charter, power of attorney, or underwriting agreements. December 2016 2-1 EDGAR Filer Manual (Volume II) All primary and secondary documents must be in certain standard electronic formats to be accepted by the EDGAR system. The EDGAR system accepts ASCII, HTML, XML and, in some cases, XBRL or PDF primary documents. If you include graphics in your HTML document, then you must also include the .jpg and .gif files that contain your graphics. Two other document formats can be used as unofficial copies: PDF 1 and, in some cases, XBRL. You must follow all of the rules outlined in this manual with regard to formatting these documents regardless of the tool you use to prepare and transmit your submission. Keep in mind that not all document formats are permitted for each tool. 2.1.1 Using EDGARLink Online EDGARLink Online is an internet based online application. Filers can create a submission by entering header data and attaching filing documents in a single session. You must log in to the EDGAR Filing Website and indicate which form you would like to complete. Once you have all of your documents prepared, you can assemble your EDGARLink Online submission. Select the submission form type that you would like to file and you will be presented with questions and fields that need to be completed. This data will be added to your submission content and is commonly called the header or supplemental data. EDGARLink Online allows you to indicate whether the submission should be considered a live or test filing. A TEST filing allows you to make sure that the submission is correct by checking all of the assembled documents and applying host processing steps like determining the fee and checking your security codes. For a test submission, fees will not be deducted, the filing will not be disseminated, and your filing will not count towards your requirement to file with the SEC. Test filings are routinely removed from the internal system after a short period, generally six calendar days. EDGARLink Online allows you to indicate whether you want to receive an exact copy of your filing after processing is complete. Return copies can be retrieved from the EDGAR Filing Website and the EDGAR OnlineForms/XML Website. Submission contact information may be used by the Filer Support Branches or the SEC divisions or offices if there is an issue with your filing. Including this information allows us to get in touch with you quickly. Using the Notification Information page of the submission, you may add multiple e-mail addresses where you would like a notification message sent. Using other pages of the submissions, you may add secondary documents and provide fee information. You may save your filing to your local computer. As a final step, you must transmit the submission in the same Internet session. 1 When certain specific criteria are met, a PDF attachment may qualify as an official document. Please refer to Section 5.2.3 – Unofficial PDF for more information. EDGAR Filer Manual (Volume II) 2-2 December 2016 2.1.2 EDGAR OnlineForms/XML Website The EDGAR OnlineForms/XML Website tool is an Internet based online application. Filers can create an Ownership form by entering primary document data and the header data in a single session. You do not have to worry about the differences between the types of data or how it is translated into the resulting XML document. You must log in to the EDGAR OnlineForms/XML Website and indicate which form you would like to complete. Answer all of the questions. All filings assembled on this site are considered live, so please be careful as you enter information. You will be given a number of chances to review and correct information before you send it to the host system. Similar to EDGARLink Online submissions, you may include a number of e-mail addresses for filing notifications. You may also request a return copy which provides you with an exact copy of the submission after it has been processed. You can save the document locally, you will not be able to retrieve the document to make corrections. As a final step, you must transmit the submission in the same Internet session. 2.1.3 After a Submission is Filed No matter what tool you use to transmit your submission, the EDGAR system will provide you with an accession number after transmission. The accession number is a unique number that identifies your submission. The first ten digits are the CIK of the entity that logged in to submit the filing. The next two digits define the current year. The final digits are assigned sequentially by CIK starting with one on the first business day of each year. It is important to use this number when reviewing the status of your filing or consulting with SEC divisions. After transmitting your submission, you may check on its status, review e-mail notifications, and examine your return copy via the Internet using the EDGAR websites. In addition, if requested, you will receive messages via e-mail. The notification messages, which are identical to those you can retrieve via the Internet, include both the status of the submission and detailed error messages. EDGAR will either accept or suspend your filing. Acceptance means that the filing meets all of the host processing rules and, if live, the filing will be disseminated. Suspended means that the filing contains serious errors that you must correct. You can correct the errors and resubmit the filing. A suspended filing will not be disseminated nor will fees be deducted from your account. When the EDGAR system has completed the processing of your submission, if it is live and public, it will be transmitted electronically to a number of third parties. (There are some individual documents that are considered non-public which will not be immediately disseminated. They may be subsequently disseminated by the SEC if they meet certain criteria.) Dissemination can often occur within seconds of your transmission. Private companies may post your filing on their websites for public use of their subscribers. The filings are also posted on the SEC’s Public Website. 2.2 Filing Checklist This section is a quick start guide to the filing process. It is not intended to explain all you need to know about filing, but should get you started in the right direction. Although the filing process is different based on the submission type transmitted, the tools used, and the needs of the filer, some general steps need to be followed for most filings. They are listed in checklist form for you in Table 2-1: Filing Checklist, and then described in detail in the following sections. Table 2-1: Filing Checklist December 2016 2-3 EDGAR Filer Manual (Volume II) Step Activity 1 Check that you have access codes for the EDGAR system. If not, follow procedures in the EDGAR Filer Manual, Volume I, General Information, to obtain codes. 2 Review your company data on EDGAR to determine that it is up-to-date. If you are an Investment Company with existing series and classes (contracts), review your series and class information to insure that names, status and ticker symbols are up-to-date before you submit a filing. New series and classes (contracts) are to be added via a filing. Details are in the EDGAR Filer Manual, Volume I, General Information. Note: This data is used in creating header data in some filings and filing data in other types of filings. It is your responsibility to keep your company information current. 3 Determine the submission type you need to file and then find it in the indexes in Chapter 3, “Index to Forms.” This chapter will help you identify the website that should be used to prepare and submit your filing. 4 If your filing requires a fee, ensure that the funds are available in your account. See Chapter 4, “Filing Fee Information.” 5 Create documents that will be attached to the submission. See Chapter 5, “Constructing Attached Documents and Document Types.” Note: If you are using the EDGAR OnlineForms/XML Website, you do not need to create the primary document. EDGARLite 6 If you are using EDGARLite to assemble your submission, download and/or install the tool that you will need to assemble the submission. (Note you do not need to perform this step for OnlineForms or EDGARLink Online.) See Sections 8.2 “What is Microsoft InfoPath” and 8.3, “Downloading and Installing Templates.” EDGARLite 7 Use the tool to create or assemble the submission. (Note you do not need to perform this step for OnlineForms or EDGARLink Online.) See Sections 8.4, “Preparing your EDGARLite Submission” through 8.5, “Saving and Printing Your Filing.” Completion REMEMBER TO ALWAYS VALIDATE YOUR SUBMISSION! EDGAR Filing Website 6 & 7 Access the EDGAR Filing Website and select the form type that you want to submit. See Chapter 7 for completing an EDGARLink Online Submission or Section 9.2 in Chapter 9 for completing an Online Form using the EDGAR Filing Website. Skip to step 8. EDGAR OnlineForms/ XML Website 6&7 Access the EDGAR OnlineForms/XML Website and enter your form data. See Chapter 9 for details. Transmit after data entry and verification. Skip to step 10. 8 Transmit a test submission to the EDGAR system. For EDGARLink Online submissions, see Section 7.6.4, “Test Submissions;” for XML submissions, see Section 8.6.1, “Transmit XML as a Test Submission.” EDGAR Filer Manual (Volume II) 2-4 December 2016 Step Activity Completion 9 Review your acceptance/suspense message or return copy to determine if changes are required. See Section 11.5, “Submission Information” for instructions. 10 Transmit a live submission to the EDGAR system. Make sure that a live file is created by having the live button clicked. For more details, refer to Section 7.6, “Transmissions to EDGAR” or Section 8.6.2, “Transmit XML as a Live Submission.” 11 Review your acceptance/suspense message or return copy. If necessary, correct errors and file again. See Section 11.5, “Submission Information” for instructions on reviewing your acceptance/suspense message. 2.3 2.3.1 General Information for Filers Hours of Operation EDGAR accepts filings and changes to company information each business day, Monday through Friday, from 6:00 A.M. to 10:00 P.M., Eastern Time. Transmissions started but not completed by 10:00 P.M. Eastern Time may be canceled, and you may have to re-submit on the next business day. 2.3.2 Introduction to Web Browsers The EDGAR system uses web-based technology to make submitting filings easier and faster. Web browsers read code called Hypertext Mark-up Language (HTML). Many people have become familiar with HTML since they have used the Internet. We use a browser as an integral part of EDGAR, providing our interface to the EDGAR Filing Website. 2.3.3 Browser Differences Internet Explorer (IE) version 8.0 and Firefox version 24.x browsers comply with Secure Socket Layer (SSL) communications that you will use to reach the EDGAR websites. Which browser you use is a personal preference. This section covers some functions that are innate to browsers and how your browser should be set up. You should be aware that there might be subtle differences if you are using IE or Firefox. Firefox Menu Bar Internet Explorer Menu Bar Figure 2-1: Browser Menu Bars Browsers have very similar navigation functions: [Back], [Forward], [Stop], and [Reload] buttons, Current Address Location fields, as well as buttons for performing other functions such as printing and saving. December 2016 2-5 EDGAR Filer Manual (Volume II) The biggest differences between the browsers are visual elements, such as buttons, menu options, and the location of preference settings. In addition, browsers behave differently in how they save or download files. If you don't set up your preferences in Firefox to prompt you for the location, Firefox will automatically download the files to a default location. To change default Firefox download/save settings, select “Options” from the “Tools” menu. In the Options dialog box, click the [General] tab. Under “Downloads,” select the “Always ask me where to save files” radio button and click [OK]. Choosing this setting prompts you for a location each time you save or download a file. For detailed information on your browser, see your browser's user manual or help function. The browser window works similarly to all windows, in that it can be maximized, minimized, and sized. The default menu bar contains buttons that help you navigate the Internet; however, these buttons do not necessarily help you navigate EDGAR. For the purposes of logging into EDGAR, downloading files, submitting filings and company queries, or updating company information, these buttons do not apply. Some of the functions you can use are Bookmark, to mark the EDGAR Login page for easy accessibility; Back, to correct, add, or remove criteria from a query; and Security, to turn on or off your security functions. Internet Explorer 8.0 and Firefox 24.x are the supported browsers for the EDGAR Filing Website, EDGAR Filer Management, and EDGAR OnlineForms Management websites. If you use an IE version greater than 8, you can change the browser and/or document mode settings to 8.0. Please refer to Microsoft Internet Explorer documentation for information on document mode settings and backward compatibility. We recommend that you do not use multiple browser windows or tabs when working on EDGAR. Otherwise, information from one window may impact information on other window(s) causing EDGAR applications to potentially function incorrectly. If you want to use multiple windows when working on EDGAR, you must select “New Session” (for IE) or “New Private Window” (for Firefox) from the “File” menu depending on your browser choice. This creates a new browser session that will not share information with the existing session. EDGAR Filer Manual (Volume II) 2-6 December 2016 2.3.4 Accessing EDGAR To access EDGAR, you must have EDGAR access codes. New filers and filers who want to file in another capacity (e.g., filing agent or training agent) must use Form ID to apply for EDGAR access codes. The Form ID application must be filed electronically through the EDGAR Filer Management Website and include a notarized authentication document in PDF format. If you do not attach the required notarized authentication document as a PDF to Form ID, we cannot accept your application. Details of this process are covered in Volume I of this manual. Once you have obtained your access codes, you will be ready to log in to EDGAR, download submission templates, transmit submissions, run company queries, update your company information, or change your password or CCC (CIK Confirmation Code). 2.3.5 Getting Help with EDGAR For Procedural and Technical questions, contact Filer Support You can reach our Filer Support Branches in the Divisions at (202) 551-8900. These offices respond to general EDGAR questions like how to become a filer, the form ID process, how to get to the websites, how to update filer information, filing of forms, and header tags. Filer Support is available each business day from 9:00 A.M. to 5:30 P.M. Eastern Time. The exception will be that the Corporation Finance Filer Support office will be closed from 9:00 A.M. to 10:00 A.M. on the last Wednesday of each month. For general fee information, contact our Fee Account Services Branch in the Office of Financial Management at (202) 551-8900. For Substantive questions, contact your Division or Office For filing content, rule interpretations, filing date adjustments, and hardship exemption requests, contact the division or office that reviews the filing, the Division of Corporation Finance or Investment Management, during normal business hours 9:00 A.M. to 5:30 P.M., Eastern Time. The exception will be that the Corporation Finance Filer Support office will be closed from 9:00 A.M. to 10:00 A.M. on the last Wednesday of each month. Division of Corporation Finance: For help with filings reviewed by the Division of Corporation Finance, contact the Office of Information Technology in the Division of Corporation Finance at (202) 551-3600. Division of Trading and Markets: For help with short sale filings, contact the Office of Interpretation and Guidance in the Division of Trading and Markets inquiry line: (202) 551-5777. Division of Investment Management: For help with Form 13F, call the IM Chief Counsel inquiry line: (202) 551-6865. For help with Form N-SAR or Form 24F-2, call the N-SAR/24F-2 inquiry line: (202) 551-6703. For help with investment company filings (except Forms 13F, N-SAR and 24F-2), call the IM EDGAR inquiry line: (202) 551-6989. December 2016 2-7 EDGAR Filer Manual (Volume II) o For questions concerning post-acceptance corrections and withdrawals, first please read our notice, “IM EDGAR Post-Acceptance Corrections” on the Information for EDGAR Filers web page (http://www.sec.gov/info/edgar.shtml). o For questions concerning series and classes (contracts), first read our notice, “Series and Class (Contract) Notice and FAQ’s,” on the Information for EDGAR Filers web page (http://www.sec.gov/info/edgar.shtml). Office of Municipal Securities: For help with the municipal advisor registration forms (Forms MA, MA-I, MA-NR, and MA-W), contact the Office of Municipal Securities at (202) 551-5680. Office of Credit Ratings For help with Form NRSRO and reports filed pursuant to Rule 17g-3 under the Exchange Act, contact the Office of Credit Ratings by e-mail at NRSROsubmissions@sec.gov or by phone at (212) 336-9080. 2.4 EDGAR Gateway and Websites The SEC maintains a number of websites and URLs to support the filing process. As we have developed more sites and URLs, it has become more complicated for filers to find the correct location for any single activity. To alleviate this problem, we developed the EDGAR Gateway to act as an interface between all EDGAR websites and URLs. By choosing the link that describes what you want to do, you can connect to the correct resource to accomplish your task. You can reach the EDGAR Gateway by using the following URL: http://www.portal.edgarfiling.sec.gov You can use links on this URL to access the websites or URLs. If you only remember one EDGAR website, this is the one to remember. The other EDGAR websites and/or URLs as well as their uses are as follows: URL Name https://www.edgarfiling.sec.gov Prepare and transmit EDGARLink Online Form filings Prepare and transmit Regulation A Forms, Regulation Crowdfunding Forms, Form 13H, Form 13F, Form SDR, Security-based Swap Entity Form filings, Form X-17A-5 Part III, Form 17-H, and Municipal Advisor Form filings Transmit XML Filer-Constructed Submissions Updates of Entity Information Filing Status and E-mail Notifications Return Copy Retrieval View the Fee Rate Table EDGAR Filing Website EDGAR Filer Manual (Volume II) 2-8 December 2016 URL Name https://www.onlineforms.edgarfiling.sec.gov Prepare and transmit Ownership filings Prepare and transmit Form D Filings Transmit XML Filer-Constructed Submissions Updates of Entity Information Filing Status and E-mail Notifications Return Copy Retrieval Download EDGARLite templates EDGAR OnlineForms/XML Website https://www.filermanagement.edgarfiling.sec.gov Apply for EDGAR Access (New) Generate Access Codes (New/Replacement) Update Passphrase Convert Paper Only Filer to Electronic Filer EDGAR Access for New Serial Companies Download the Filer Manual EDGAR Filer Management Website http://www.edgarcompany.sec.gov Public Access to company information EDGAR Company Database http://www.sec.gov Access to filings Information on Existing Rules Information on Proposed Rules Download the Filer Manual Frequently Asked Questions Download Filer-Constructed Technical Specifications SEC’s Public Website Please note that there may be more than one URL or website to help you with a single task. For example, there are two URLs where you can change entity data and download the Filer Manual. Please be very careful in linking to the websites. Some are preceded by https: and you will not be allowed access to a secure site without this designator. You should use the Favorites feature built into Internet Explorer to store the URLs for the sites you use frequently. December 2016 2-9 EDGAR Filer Manual (Volume II) 3. INDEX TO FORMS As a filer, you will first need to determine whether you must meet your filing obligation via EDGAR. The SEC Rules, particularly Regulation S-T, General Rules and Regulations for Electronic Filings, outline which filings are mandated as electronic. This means that they must be filed on EDGAR unless there is a case for Temporary or Permanent Hardship. (The rules for each form and hardship exemptions may differ, so please see the regulation for specific information.) Once you determine the form you need to file is electronic, then you need to identify the submission type to use. For each submission type, there are specific tools that you can use. As the EDGAR system has evolved using new technologies, tools have been added, changed, and sometimes updated. There is no longer a single tool for preparing an EDGAR submission. Your guide to the tools is this index. The first index allows you to lookup EDGAR electronic submission types easily if all you know is the submission form type. Included in the last two columns is detailed information about the tools that are used to create and/or assemble the filing. The second index is easiest to use if you are more comfortable looking up your submission type by Act. Before using the indexes, it is important to understand the difference between the Code of Federal Regulations (CFR) Form/Schedule/Rule column reference and the EDGAR Submission Type column. The index entries under the CFR Form/Schedule/Rule column refer to the titles of the actual Form, Schedule or Rule named in the CFR. The Submission Type refers to Form variations filers use on the electronic filing system to fulfill their filing obligation. For example, the paper Form 15 is implemented on EDGAR as a number of different submission types including: 15-12B, 15-12G, and 15-15D. The last three digits represent the section of the 34 Act under which the filer is obligated to file periodic reports. Using either Index, find the submission type, check that the description of the form matches your understanding of the purpose of the form, and identify the tool that should be used to create the form. The options in this column are EDGARLink Online, EDGARLite and the corresponding templates, and OnlineForms. There is a section in this manual describing in detail each of these tools. Chapter 7, “Preparing and Transmitting EDGARLink Online Submissions,” describes EDGARLink Online. Chapter 8, “Preparing and Transmitting EDGARLite Submissions,” describes EDGARLite. Chapter 9, “Preparing and Transmitting Online Submissions,” describes online submissions using the EDGAR OnlineForms/XML Website and EDGAR Filing Website. The column entitled Filer-Constructed Technical Specifications should only be used by filers who want to create their submissions without the use of EDGAR tools. These Technical Specifications are available on the SEC’s Public Website. The Technical Specifications are delivered separately and are not part of the Filer Manual. Note: In Section 3.1, “Alpha/Numeric” for simplicity we include both the initial form and the associated amendment in the Submission Type column. December 2016 3-1 EDGAR Filer Manual (Volume II) 3.1 Alpha/Numeric Submission Type Description Tool/ Template Number FilerConstructed Form Spec. 1-A, 1-A/A Offering statement under Regulation A EDGAR Filing Website EDGAR REG A XML Technical Specification 1-A POS Post-qualification amendment to a 1-A offering statement EDGAR Filing Website EDGAR REG A XML Technical Specification 1-A-W, 1-A-W/A Withdrawal of offering statement under Regulation A EDGARLink Online EDGARLink Online XML Technical Specification 1-E, 1-E/A Notification under Regulation E by small business investment companies and business development companies. EDGARLink Online EDGARLink Online XML Technical Specification 1-E AD, 1-E AD/A Sales material filed pursuant to Rule 607 under Regulation E. EDGARLink Online EDGARLink Online XML Technical Specification 1-K, 1-K/A Annual Report Pursuant to Regulation A EDGAR Filing Website EDGAR REG A XML Technical Specification 1-SA, 1-SA/A Semiannual Report Pursuant to Regulation A EDGARLink Online EDGARLink Online XML Technical Specification 1-U, 1-U/A Current Report pursuant to Regulation A EDGARLink Online EDGARLink Online XML Technical Specification 1-Z, 1-Z/A Exit Report under Regulation A EDGAR Filing Website EDGAR REG A XML Technical Specification 1-Z-W, 1-Z-W/A Withdrawal of Exit Report under Regulation A EDGARLink Online EDGARLink Online XML Technical Specification EDGAR Filer Manual (Volume II) 3-2 December 2016 Submission Type Description Tool/ Template Number FilerConstructed Form Spec. 253G1 Reflects information previously omitted from the offering circular in reliance on Rule 253(b) EDGARLink Online EDGARLink Online XML Technical Specification 253G2 Reflects information that constitutes a substantive EDGARLink change from or addition to the information set forth in Online the last offering circular EDGARLink Online XML Technical Specification 253G3 Reflects information covered in both 253G1 and 253G2 EDGARLink Online EDGARLink Online XML Technical Specification 253G4 Reflects information covered in 253G1, 253G2 or 253G3 that is not being timely filed EDGARLink Online EDGARLink Online XML Technical Specification 2-E, 2-E/A Report of sales of securities pursuant to Rule 609 under Regulation E. EDGARLink Online EDGARLink Online XML Technical Specification 10-12B, 10-12B/A Initial general form for registration of a class of securities pursuant to Section 12(b) EDGARLink Online EDGARLink Online XML Technical Specification 10-12G, 10-12G/A Initial general form for registration of a class of securities pursuant to Section 12(g) EDGARLink Online EDGARLink Online XML Technical Specification 10-D, 10-D/A Periodic distribution reports by asset-backed issuers pursuant to Rule 13a-17 or 15d-17 EDGARLink Online EDGARLink Online XML Technical Specification 10-K, 10-K/A Annual report pursuant to Section 13 and 15(d) EDGARLink Online EDGARLink Online XML Technical Specification 10-KT, 10-KT/A Transition report pursuant to Rule 13a-10 or 15d-10 EDGARLink Online EDGARLink Online XML Technical Specification 10-Q, 10-Q/A Quarterly report pursuant to Section 13 or 15(d) EDGARLink Online EDGARLink Online XML Technical Specification December 2016 3-3 EDGAR Filer Manual (Volume II) Submission Type Description Tool/ Template Number FilerConstructed Form Spec. 10-QT, 10-QT/A Transition report pursuant to Rule 13a-10 or 15d-10 EDGARLink Online EDGARLink Online XML Technical Specification 11-K, 11-K/A Annual report of employee stock purchase, savings and similar plans EDGARLink Online EDGARLink Online XML Technical Specification 11-KT, 11-KT/A Transition report pursuant to rule 13a-10 or 15d-10 EDGARLink Online EDGARLink Online XML Technical Specification 13F-HR, 13F-HR/A Initial Quarterly Form 13F Holdings Report filed by institutional managers EDGAR Filing Website Online Forms EDGAR Form 13F XML Technical Specification EDGAR Form 13F XML Technical Specification Initial Quarterly Form 13F Combination Report filed by institutional managers 13F-NT, 13F-NT/A Initial Quarterly Form 13F Notice Report filed by institutional managers EDGAR Filing Website Online Forms 13H, 13H-Q, 13H-A, 13H-I, 13H-R, 13H-T Large Trader Registration Information Required of Large Traders Pursuant to the Securities Exchange Act of 1934 and Rule 13h-1 Thereunder. Initial Filing (13H), Amended Filing (13H-Q), Annual Filing (13HA), Inactive Status (13H-I), Reactivated Status (13HR), and Termination Filing (13H-T) EDGAR N/A Filing Website Online Forms 144, 144/A Filing for proposed sale of securities under Rule 144 EDGARLink Online EDGARLink Online XML Technical Specification 15-12B, 15-12B/A Notice of termination of registration of a class of securities under Section 12(b) EDGARLink Online EDGARLink Online XML Technical Specification 15-12G, 15-12G/A Notice of termination of registration of a class of securities under Section 12(g) EDGARLink Online EDGARLink Online XML Technical Specification EDGAR Filer Manual (Volume II) 3-4 December 2016 Submission Type Description Tool/ Template Number FilerConstructed Form Spec. 15-15D, 15-15D/A Notice of suspension of duty to file reports pursuant to Section 13 and 15(d) of the Act EDGARLink Online EDGARLink Online XML Technical Specification 15F-12G, 15F-12G/A Notice of termination of a foreign private issuer’s registration of a class of securities under Section 12(g). EDGARLink Online EDGARLink Online XML Technical Specification 15F-15D, 15F-15D/A Notice of a foreign private issuer’s suspension of duty to file reports pursuant to Section 13 and 15(d) of the Act EDGARLink Online EDGARLink Online XML Technical Specification 17HACON, 17HACON/A Confidential broker dealer annual 17-H report EDGAR Filing Website Online Forms EDGAR Form 17-H XML Technical Specification 17HQCON, 17HQCON/A Confidential broker dealer quarterly 17-H report EDGAR Filing Website Online Forms EDGAR Form 17-H XML Technical Specification 18-12B, 18-12B/A Form for initial registration of securities of foreign governments or political subdivisions pursuant to Section 12(b) EDGARLink Online EDGARLink Online XML Technical Specification 18-12G, 18-12G/A Form for initial registration of securities of foreign governments or political subdivisions thereof pursuant to Section 12(g) EDGARLink Online EDGARLink Online XML Technical Specification 18-K, 18-K/A Annual report for foreign governments and political subdivisions EDGARLink Online EDGARLink Online XML Technical Specification 20-F, 20-F/A Annual and transition report of foreign private issuers EDGARLink pursuant to Section 13 or 15(d) Online EDGARLink Online XML Technical Specification 20FR12B, 20FR12B/A Form for initial registration of a class of securities of foreign private issuers pursuant to Section 12(b) EDGARLink Online XML Technical Specification December 2016 3-5 EDGARLink Online EDGAR Filer Manual (Volume II) Description Tool/ Template Number FilerConstructed Form Spec. 20FR12G, 20FR12G/A Form for initial registration of a class of securities of foreign private issuers pursuant to Section 12(g) EDGARLink Online EDGARLink Online XML Technical Specification 24F-2NT, 24F-2NT/A Rule 24F-2 notice filed on Form 24F-2 EDGARLink Online EDGARLink Online XML Technical Specification 25, 25/A Notification filed by issuer to voluntarily withdraw a class of securities from listing and registration on a national securities exchange EDGARLink Online EDGARLink Online XML Technical Specification 25-NSE, 25-NSE/A Notification filed by national security exchange to report the removal from listing and registration of matured, redeemed or retired securities Distributed to National Securities Exchanges only Distributed to National Securities Exchanges only 3, 3/A Initial statement of beneficial ownership of securities OnlineForms EDGAR Ownership XML Technical Specification 305B2, 305B2/A Application for designation of a new trustee under the Trust Indenture Act EDGARLink Online EDGARLink Online XML Technical Specification 4, 4/A Statement of changes in beneficial ownership of securities OnlineForms EDGAR Ownership XML Technical Specification 40-6B, 40-6B/A Application under the Investment Company Act by an EDGARLink employees’ securities company Online EDGARLink Online XML Technical Specification 40-17F1, 40-17F1/A Initial certificate of accounting of securities and EDGARLink similar investments in the custody of management Online investment companies filed pursuant to Rule 17f-1 of the Investment Company Act of 1940 filed on Form N-17F-1 EDGARLink Online XML Technical Specification 40-17F2, 40-17F2/A Initial certificate of accounting of securities and EDGARLink similar investments in the custody of management Online investment companies filed pursuant to Rule 17f-2 of the Investment Company Act of 1940 filed on Form N-17F-2 EDGARLink Online XML Technical Specification Submission Type EDGAR Filer Manual (Volume II) 3-6 December 2016 Submission Type Description Tool/ Template Number FilerConstructed Form Spec. 40-17G, 40-17G/A Fidelity bond filed pursuant to Rule 17g1(g)(1) of the Investment Company Act of 1940 EDGARLink Online EDGARLink Online XML Technical Specification 40-17GCS, 4017GCS/A Filings of claim or settlement pursuant to rule 17g1(g)(1)(2) or (3) of the Investment Company Act of 1940 EDGARLink Online EDGARLink Online XML Technical Specification 40-24B2, 40-24B2/A Filing of sales literature pursuant to Rule 24b2 under the Investment Company Act of 1940 EDGARLink Online EDGARLink Online XML Technical Specification 40-33, 40-33/A Copies of all stockholder derivative actions filed with EDGARLink a court against an investment company or an affiliate Online thereof pursuant to Section 33 of the Investment Company Act of 1940 EDGARLink Online XML Technical Specification 40-8B25 Document or report EDGARLink Online EDGARLink Online XML Technical Specification 40-8F-2, 40-8F-2/A Initial application for de-registration pursuant to Investment Company Act Rule 0-2 EDGARLink Online EDGARLink Online XML Technical Specification 40-APP, 40-APP/A Applications under the Investment Company Act other than those reviewed by Office of Insurance Products EDGARLink Online EDGARLink Online XML Technical Specification 40-F, 40-F/A Annual reports filed by certain Canadian issuers pursuant to Section 15(d) and Rule 15d-4 EDGARLink Online EDGARLink Online XML Technical Specification 40FR12B, 40FR12B/A Registration of a class of securities of certain Canadian issuers pursuant to Section 12(b) of the 1934 Act EDGARLink Online EDGARLink Online XML Technical Specification 40FR12G, 40FR12G/A Registration of a class of securities of certain Canadian issuers pursuant to Section 12(g) of the 1934 Act EDGARLink Online EDGARLink Online XML Technical Specification 40-OIP, 40-OIP/A Applications under the Investment Company Act reviewed by Office of Insurance Products EDGARLink Online EDGARLink Online XML Technical Specification December 2016 3-7 EDGAR Filer Manual (Volume II) Submission Type Description Tool/ Template Number FilerConstructed Form Spec. 424A Prospectus filed pursuant to Rule 424(a) EDGARLink Online EDGARLink Online XML Technical Specification 424B1 Prospectus filed pursuant to Rule 424(b)(1) EDGARLink Online EDGARLink Online XML Technical Specification 424B2 Prospectus filed pursuant to Rule 424(b)(2) EDGARLink Online EDGARLink Online XML Technical Specification 424B3 Prospectus filed pursuant to Rule 424(b)(3) EDGARLink Online EDGARLink Online XML Technical Specification 424B4 Prospectus filed pursuant to Rule 424(b)(4) EDGARLink Online EDGARLink Online XML Technical Specification 424B5 Prospectus filed pursuant to Rule 424(b)(5) EDGARLink Online EDGARLink Online XML Technical Specification 424B7 Prospectus filed pursuant to Rule 424(b)(7) EDGARLink Online EDGARLink Online XML Technical Specification 424B8 Prospectus filed pursuant to Rule 424(b)(8) EDGARLink Online EDGARLink Online XML Technical Specification 424H, 424H/A Preliminary Prospectus filed pursuant to Rule 424(h) EDGARLink Online EDGARLink Online XML Technical Specification 425 Filing under Securities Act Rule 425 of certain prospectuses and communications in connection with business combination transactions EDGARLink Online EDGARLink Online XML Technical Specification 485APOS Post-effective amendment filed pursuant to Securities Act Rule 485(a) (this filing cannot be submitted as a 1940 Act only filing) EDGARLink Online EDGARLink Online XML Technical Specification EDGAR Filer Manual (Volume II) 3-8 December 2016 Submission Type Description Tool/ Template Number FilerConstructed Form Spec. 485BPOS Post-effective amendment filed pursuant to Securities Act Rule 485(b) (this filing cannot be submitted as a 1940 Act only filing) EDGARLink Online EDGARLink Online XML Technical Specification 485BXT Post-effective amendment filed pursuant to Securities Act Rule 485(b)(1)(iii) to designate a new effective date for a post-effective amendment previously filed pursuant to Securities Act Rule 485(a) (this filing cannot be submitted as a 1940 Act only filing) EDGARLink Online EDGARLink Online XML Technical Specification 486APOS Post-effective amendment to filing filed pursuant to Securities Act Rule 486(a) EDGARLink Online EDGARLink Online XML Technical Specification 486BPOS Post-effective amendment to filing filed pursuant to Securities Act Rule 486(b) EDGARLink Online EDGARLink Online XML Technical Specification 487 Pre-effective pricing amendment filed pursuant to Securities Act Rule 487 EDGARLink Online EDGARLink Online XML Technical Specification 497 Definitive materials filed under paragraph (a), (b), (c), EDGARLink (d), (e) or (f) of Securities Act Rule 497 Online EDGARLink Online XML Technical Specification 497AD Filing by certain investment companies of Securities Act Rule 482 advertising in accordance with Securities Act Rule 497 EDGARLink Online EDGARLink Online XML Technical Specification 497H2 Filings made pursuant to Rule 497(h)(2) EDGARLink Online EDGARLink Online XML Technical Specification 497J Certification of no change in definitive materials under paragraph (j) of Securities Act Rule 497 EDGARLink Online EDGARLink Online XML Technical Specification 497K Summary Prospectus for certain open-end EDGARLink management investment companies filed pursuant to Online Securities Act Rule 497(k) EDGARLink Online XML Technical Specification Cannot be used until March 31, 2009. December 2016 3-9 EDGAR Filer Manual (Volume II) Tool/ Template Number FilerConstructed Form Spec. EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification EDGARLink Online EDGARLink Online XML Technical Specification 5, 5/A Annual statement of changes in beneficial ownership OnlineForms of securities EDGAR Ownership XML Technical Specification 6-K, 6-K/A Current report of foreign issuer pursuant to Rules 13a-16 and 15d-16 Amendments EDGARLink Online EDGARLink Online XML Technical Specification 8-A12B, 8-A12B/A Form for the registration / listing of a class of EDGARLink securities on a national securities exchange pursuant Online to Section 12(b) EDGARLink Online XML Technical Specification Submission Type 497K1 Description Profiles for certain open-end management investment companies filed pursuant to Securities Act Rule 497(k)(1)(i) Will no longer be accepted after close of business, (5:30 PM EST) on March 30, 2009. 497K2 Profiles for certain open-end management investment companies filed pursuant to Securities Act Rule 497(k)(1)(ii) Will no longer be accepted after close of business, (5:30 PM EST) on March 30, 2009. 497K3A Profiles for certain open-end management investment companies filed pursuant to Securities Act Rule 497(k)(1)(iii)(A) Will no longer be accepted after close of business (5:30 PM EST) on March 30, 2009. 497K3B Profiles for certain open-end management investment companies filed pursuant to Securities Act Rule 497(k)(1)(iii)(B) Will no longer be accepted after close of business (5:30 PM EST) on March 30, 2009. 8-A12G, 8-A12G/A Form for registration of a class of securities pursuant to Section 12(g) EDGARLink Online EDGARLink Online XML Technical Specification 8-K, 8-K/A EDGARLink Online EDGARLink Online XML Technical Specification Current report filing EDGAR Filer Manual (Volume II) 3-10 December 2016 Submission Type Description Tool/ Template Number FilerConstructed Form Spec. 8-K12B, 8-K12B/A Notification that a class of securities of successor issuer is deemed to be registered pursuant to Section 12(b) EDGARLink Online EDGARLink Online XML Technical Specification 8-K12G3, 8-K12G3/A Notification that a class of securities of successor issuer is deemed to be registered pursuant to Section 12(g) EDGARLink Online EDGARLink Online XML Technical Specification 8-K15D5, 8-K15D5/A Notification of assumption of duty to report by successor issue under Section 15(d) EDGARLink Online EDGARLink Online XML Technical Specification ABS-15G, Asset-backed securities report pursuant to Section 15G EDGARLink Online EDGARLink Online XML Technical Specification Form for Submission of Electronic Exhibits in assetbacked securities offerings EDGARLink Online EDGARLink Online XML Technical Specification, ABS-15G/A ABS-EE, ABS-EE/A EDGAR ABS XML Technical Specification ANNLRPT, ANNLRPT/A Periodic Development Bank filing, submitted annually EDGARLink Online EDGARLink Online XML Technical Specification APP WD, APP WD/A Withdrawal of an application for exemptive or other relief from the federal securities laws EDGARLink Online EDGARLink Online XML Technical Specification ARS, ARS/A Annual report to security holders EDGARLink Online EDGARLink Online XML Technical Specification AW Withdrawal of amendment to a registration statement EDGARLink filed under the Securities Act Online EDGARLink Online XML Technical Specification AW WD Withdrawal of a request for withdrawal of an amendment to a registration statement EDGARLink Online XML Technical Specification December 2016 3-11 EDGARLink Online EDGAR Filer Manual (Volume II) Submission Type Description Tool/ Template Number FilerConstructed Form Spec. C, C/A Offering Statement EDGAR Filing Website EDGAR Form C XML Technical Specification C-W Offering Statement Withdrawal EDGAR Filing Website EDGAR Form C XML Technical Specification C/A-W Amendment to Offering Statement Withdrawal EDGAR Filing Website EDGAR Form C XML Technical Specification C-U Progress Update EDGAR Filing Website EDGAR Form C XML Technical Specification C-U-W Progress Update Withdrawal EDGAR Filing Website EDGAR Form C XML Technical Specification C-AR, C-AR/A Annual Report EDGAR Filing Website EDGAR Form C XML Technical Specification C-AR-W Annual Report Withdrawal EDGAR Filing Website EDGAR Form C XML Technical Specification C-AR/A-W Amendment to Annual Report Withdrawal EDGAR Filing Website EDGAR Form C XML Technical Specification C-TR Termination of Reporting EDGAR Filing Website EDGAR Form C XML Technical Specification C-TR-W Termination of Reporting Withdrawal EDGAR Filing Website EDGAR Form C XML Technical Specification CB, CB/A Notification form filed in connection with certain EDGARLink tender offers, business combinations and rights Online offerings, in which the subject company is a foreign private issuer of which less than 10% of its securities are held by U.S. persons EDGAR Filer Manual (Volume II) 3-12 EDGARLink Online XML Technical Specification December 2016 Submission Type Description Tool/ Template Number FilerConstructed Form Spec. CFPORTAL, CFPORTAL/A Application for registration of funding portal EDGAR Filing Website EDGAR Form CFPORTAL XML Technical Specification CFPORTAL-W Withdrawal of the funding portal’s registration EDGAR Filing Website EDGAR Form CFPORTAL XML Technical Specification CORRESP A correspondence can be sent as a document with another submission type or can be sent as a separate submission. EDGARLink Online EDGARLink Online XML Technical Specification D, D/A Official notice of an offering of securities that is made Online Forms without registration under the Securities Act in reliance on an exemption provided by Regulation D and Section 4(a)(5) under the Act. EDGAR Form D XML Technical Specification DEF 14A Definitive proxy statements EDGARLink Online EDGARLink Online XML Technical Specification DEF 14C Definitive information statements EDGARLink Online EDGARLink Online XML Technical Specification DEFA14C Definitive additional information statement materials including Rule 14(a)(12) material EDGARLink Online EDGARLink Online XML Technical Specification DEFC14A Definitive proxy statement in connection with contested solicitations EDGARLink Online EDGARLink Online XML Technical Specification DEFC14C Definitive information statement - contested solicitations EDGARLink Online EDGARLink Online XML Technical Specification DEFM14A Definitive proxy statement relating to a merger, acquisition, or disposition EDGARLink Online EDGARLink Online XML Technical Specification December 2016 3-13 EDGAR Filer Manual (Volume II) Description Tool/ Template Number FilerConstructed Form Spec. DEFM14C Definitive information statement relating to merger or acquisition EDGARLink Online EDGARLink Online XML Technical Specification DEFN14A Definitive proxy statement filed by non-management EDGARLink Online EDGARLink Online XML Technical Specification DEFR14A Definitive revised proxy soliciting materials EDGARLink Online EDGARLink Online XML Technical Specification DEFR14C Definitive revised information statement materials EDGARLink Online EDGARLink Online XML Technical Specification DEL AM Separately filed delaying amendment under Securities Act Rule 473 to delay effectiveness of a 1933 Act registration statement EDGARLink Online EDGARLink Online XML Technical Specification DFAN14A Definitive additional proxy soliciting materials filed by non-management including Rule 14(a)(12) material EDGARLink Online EDGARLink Online XML Technical Specification DFRN14A Revised definitive proxy statement filed by nonmanagement EDGARLink Online EDGARLink Online XML Technical Specification DOS, DOS/A Non-public draft offering statement under Regulation A EDGAR Filing Website N/A DOSLTR Draft Offering Statement Letter EDGARLink Online N/A DRS, DRS/A Draft registration statement submitted by Emerging Growth Company under Securities Act Section 6(e) or by Foreign Private Issuer under Division of Corporation Finance policy EDGARLink Online N/A DRSLTR Correspondence Related to Draft Registration Statement EDGARLink Online N/A DSTRBRPT, DSTRBRPT/A Distribution of primary obligations Development Bank EDGARLink report Online Submission Type EDGAR Filer Manual (Volume II) 3-14 EDGARLink Online XML Technical Specification December 2016 Submission Type Description Tool/ Template Number FilerConstructed Form Spec. F-1, F-1/A Registration statement for securities of certain foreign private issuers EDGARLink Online EDGARLink Online XML Technical Specification F-10, F-10/A Registration statement for securities of certain Canadian issuers under the Securities Act of 1933 EDGARLink Online EDGARLink Online XML Technical Specification F-10EF Auto effective registration statement for securities of certain Canadian issuers under the Securities Act of 1933 EDGARLink Online EDGARLink Online XML Technical Specification F-10POS Post-effective amendment to a F-10EF registration EDGARLink Online EDGARLink Online XML Technical Specification F-1MEF A new registration statement filed under Rule 462(b) to add securities to a prior related effective registration statement filed on Form F-1 EDGARLink Online EDGARLink Online XML Technical Specification F-3, F-3/A Registration statement for specified transactions by certain foreign private issuers EDGARLink Online EDGARLink Online XML Technical Specification F-3ASR Automatic shelf registration statement of securities of EDGARLink well-known seasoned issuers Online EDGARLink Online XML Technical Specification F-3DPOS Post-Effective amendment to a F-3D registration EDGARLink Online EDGARLink Online XML Technical Specification F-3MEF A new registration statement filed under Rule 462(b) to add securities to a prior related effective registration statement filed on Form F 3 EDGARLink Online EDGARLink Online XML Technical Specification F-4 POS Post-effective amendment to a F-4EF registration EDGARLink Online EDGARLink Online XML Technical Specification F-4, F-4/A Registration statement for securities issued by foreign private issuers in certain business combination transactions EDGARLink Online EDGARLink Online XML Technical Specification December 2016 3-15 EDGAR Filer Manual (Volume II) Submission Type Description Tool/ Template Number FilerConstructed Form Spec. F-4EF Auto effective registration statement for securities by certain foreign private issuers in connection with certain business combination transactions EDGARLink Online EDGARLink Online XML Technical Specification F-4MEF A new registration statement filed under Rule 462(b) to add securities to a prior related effective registration statement filed on Form F 4 EDGARLink Online EDGARLink Online XML Technical Specification F-6 POS Post-effective amendment to a F-6EF registration EDGARLink Online EDGARLink Online XML Technical Specification F-6, F-6/A Registration statement for American Depositary Receipts representing securities of certain foreign private issuers EDGARLink Online EDGARLink Online XML Technical Specification F-6EF Auto effective registration statement for American Depositary Receipts representing securities of certain foreign private issuers EDGARLink Online EDGARLink Online XML Technical Specification F-7 POS Post-effective amendment to a F-7 registration EDGARLink Online EDGARLink Online XML Technical Specification F-7, F-7/A Registration statement for securities of certain Canadian issuers offered for cash upon the exercise of rights granted to existing security holders under the Securities Act of 1933 EDGARLink Online EDGARLink Online XML Technical Specification F-8 POS Post-effective amendment to a F-8 registration EDGARLink Online EDGARLink Online XML Technical Specification F-8, F-8/A Registration statement for securities of certain Canadian issuers to be issued in exchange offers or a business combination under the Securities Act of 1933 EDGARLink Online EDGARLink Online XML Technical Specification F-80, F-80/A Registration of securities of certain Canadian issuers EDGARLink to be issued in exchange offers or a business Online combination under the Securities Act of 1933 EDGARLink Online XML Technical Specification F-80POS Post-effective amendment to a F-80 registration EDGARLink Online XML Technical Specification EDGAR Filer Manual (Volume II) 3-16 EDGARLink Online December 2016 Submission Type Description Tool/ Template Number FilerConstructed Form Spec. F-9 POS Post-effective amendment to a F-9EF registration EDGARLink Online EDGARLink Online XML Technical Specification F-9, F-9/A Registration of securities of certain investment grade debt or investment grade preferred securities of certain Canadian issuers under the Securities Act of 1933 EDGARLink Online EDGARLink Online XML Technical Specification F-9EF Auto effective registration of securities of certain EDGARLink investment grade debt or investment grade preferred Online securities of certain Canadian issuers under the Securities Act of 1933 EDGARLink Online XML Technical Specification F-N, F-N/A Notification of the appointment of an agent for service by certain foreign institutions EDGARLink Online EDGARLink Online XML Technical Specification FWP Filing under Securities Act Rules 163/433 of free writing prospectuses EDGARLink Online EDGARLink Online XML Technical Specification F-X, F-X/A For appointment of agent for service of process by issuers registering securities EDGARLink Online EDGARLink Online XML Technical Specification IRANNOTICE Notice of disclosure filed in Exchange Act quarterly and annual reports pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Exchange Act EDGARLink Online EDGARLink Online XML Technical Specification MA, MA-A, MA/A Municipal Advisor registration required pursuant to Section 15B(a)(2) of the Securities Exchange Act of 1934 and the Rules Thereunder. Application for Municipal Advisor Registration (MA), Annual Update of Municipal Advisor Registration (MA-A), and Amendment of a Prior Application for Registration (MA/A) EDGAR Filing Website Online Forms EDGAR Form MA XML Technical Specification MA-I, MA-I/A Information Regarding Natural Persons Who Engage EDGAR in Municipal Advisory Activities, and Amendment of a Filing Previously Submitted Form MA-I Website Online Forms EDGAR Form MA XML Technical Specification MA-W Notice of Withdrawal from Registration as a Municipal Advisor EDGAR Form MA XML Technical Specification December 2016 3-17 EDGAR Filing Website Online Forms EDGAR Filer Manual (Volume II) Submission Type Description Tool/ Template Number FilerConstructed Form Spec. N-1, N-1/A Initial registration statement filed on Form N-1 for open-end management investment companies EDGARLink Online EDGARLink Online XML Technical Specification N-14 8C, N-14 8C/A Initial registration statement filed on Form N14 by closed-end investment company (business combinations) EDGARLink Online EDGARLink Online XML Technical Specification N-14, N-14/A Initial registration statement filed on Form N14 for open-end investment company, including those filed with automatic effectiveness under Rule 488 (business combinations) EDGARLink Online EDGARLink Online XML Technical Specification N-14MEF A new registration statement filed on Form N14 by EDGARLink closed end investment companies filed under Online Securities Act Rule 462(b) of up to an additional 20% of securities for an offering that was registered on Form N-14 EDGARLink Online XML Technical Specification N-18F1, N-18F1/A Initial notification of election pursuant to Rule 18f-1 filed on Form N-18F-1 EDGARLink Online EDGARLink Online XML Technical Specification N-1A, N-1A/A Initial registration statement filed on Form N1A for open-end management investment companies EDGARLink Online EDGARLink Online XML Technical Specification N-2, N-2/A Initial filing of a registration statement on Form N-2 for closed-end investment companies EDGARLink Online EDGARLink Online XML Technical Specification N-23C-2, N-23C-2/A Notice by closed-end investment companies of intention to call or redeem their own securities under Investment Company Act Rule 23c-2 EDGARLink Online EDGARLink Online XML Technical Specification N-23C3A, N23C3A/A Notification of periodic repurchase offer Filed pursuant to Rule 23c-3(b) only EDGARLink Online EDGARLink Online XML Technical Specification N-23C3B, N23C3B/A Filing pursuant to Rule 23c-3(c) only on Form N-23C-3 EDGARLink Online EDGARLink Online XML Technical Specification N-23C3C, N23C3C/A Filing pursuant to Rule 23c-3(b) and (c) on Form N-23C-3 EDGARLink Online EDGARLink Online XML Technical Specification EDGAR Filer Manual (Volume II) 3-18 December 2016 Tool/ Template Number FilerConstructed Form Spec. N-27D-1, N-27D-1/A Accounting for segregated trust accounts on Form N- EDGARLink 27D-1 Online EDGARLink Online XML Technical Specification N-2MEF A new registration statement on Form N-2 filed under EDGARLink Securities Act Rule 462(b) by closed-end investment Online companies of up to an additional 20% of securities for an offering that was registered on Form N-2 EDGARLink Online XML Technical Specification N-3, N-3/A Initial registration statement on Form N-3 for separate accounts (management investment companies) EDGARLink Online EDGARLink Online XML Technical Specification N-30B-2 Periodic and interim reports mailed to investment company shareholders (other than annual and semiannual reports mailed to shareholders pursuant to Rule 30e-1) EDGARLink Online EDGARLink Online XML Technical Specification N-30D, N-30D/A Initial annual and semi-annual reports mailed to investment company shareholders pursuant to Rule 30e-1 (other than those required to be submitted as part of Form NCSR.) EDGARLink Online EDGARLink Online XML Technical Specification N-4, N-4/A Initial registration statement on Form N-4 for separate accounts (unit investment trusts) EDGARLink Online EDGARLink Online XML Technical Specification N-5, N-5/A Registration statement for small business investment EDGARLink companies Online EDGARLink Online XML Technical Specification N-54A, N-54A/A Notification of election by business development companies filed on Form N-54A EDGARLink Online EDGARLink Online XML Technical Specification N-54C, N-54C/A Notification of withdrawal by business development companies filed on Form N-54C EDGARLink Online EDGARLink Online XML Technical Specification N-6, N-6/A Registration statement for separate accounts (unit investment trusts) EDGARLink Online EDGARLink Online XML Technical Specification N-6F, N-6F/A Notice of intent by business development companies EDGARLink to elect to be subject to Sections 55 through 65 of Online the 1940 Act filed on Form N-6F EDGARLink Online XML Technical Specification Submission Type December 2016 Description 3-19 EDGAR Filer Manual (Volume II) Description Tool/ Template Number FilerConstructed Form Spec. N-8A, N-8A/A Initial notification of registration under Section 8(a) filed on Form N-8A EDGARLink Online EDGARLink Online XML Technical Specification N-8B-2, N-8B-2/A Initial registration statement for unit investment trusts EDGARLink filed on Form N-8B-2 Online EDGARLink Online XML Technical Specification N-8B-3, N-8B-3/A Initial registration statement for periodic payment plans filed on Form N-8B-3 EDGARLink Online EDGARLink Online XML Technical Specification N-8B-4, N-8B-4/A Initial registration statement for face-amount certificate companies filed on Form N-8B-4 EDGARLink Online EDGARLink Online XML Technical Specification N-8F, N-8F/A Application for deregistration made on Form N-8F EDGARLink Online EDGARLink Online XML Technical Specification N-CR, N-CR/A Current Report of Money Market Fund Material Events EDGARLink Online EDGARLink Online XML Technical Specification N-CSR, N-CSR/A Certified annual shareholder report of registered EDGARLink management investment companies filed on Form N- Online CSR EDGARLink Online XML Technical Specification N-CSRS, N-CSRS/A Certified semi-annual shareholder report of registered management investment companies filed on Form N-CSR EDGARLink Online EDGARLink Online XML Technical Specification N-MFP, N-MFP/A Monthly Schedule of Portfolio Holdings of Money Market Funds N/A EDGAR Form N-MFP XML Technical Specification N-MFP1, N-MFP1/A Monthly Schedule of Portfolio Holdings of Money Market Funds on Form N-MFP N/A EDGAR Form NMFP1 XML Technical Specification Submission Type EDGAR Filer Manual (Volume II) 3-20 December 2016 Submission Type Description Tool/ Template Number FilerConstructed Form Spec. N-MFP2, N-MFP2/A Monthly Schedule of Portfolio Holdings of Money Market Funds on Form N-MFP N/A EDGAR Form NMFP2 XML Technical Specification N-PX, N-PX/A Annual Report of Proxy Voting Record of Registered Management Investment Companies filed on Form N-PX EDGARLink Online EDGARLink Online XML Technical Specification N-PX-CR, N-PX-CR/A Annual Form N-PX Combination Report filed by institutional managers EDGARLink Online EDGARLink Online XML Technical Specification N-PX-FM, N-PX-FM/A Annual Report of Proxy Voting Record of Registered Management Investment Companies that includes proxy votes institutional managers EDGARLink Online EDGARLink Online XML Technical Specification N-PX-NT, N-PX-NT/A Annual Form N-PX Notice filed by institutional managers EDGARLink Online EDGARLink Online XML Technical Specification N-PX-VR, N-PX-VR/A Annual Form N-PX Voting Report filed by institutional EDGARLink managers Online EDGARLink Online XML Technical Specification N-Q, N-Q/A Quarterly Schedule of Portfolio Holdings of Registered Management Investment Company filed on Form N-Q EDGARLink Online EDGARLink Online XML Technical Specification NRSRO-UPD Form NRSRO – Update of Registration for Nationally EDGARLink Recognized Statistical Rating Organizations Online EDGARLink Online XML Technical Specification NRSRO-CE, NRSRO-CE/A Form NRSRO – Annual Certification for Nationally Recognized Statistical Rating Organizations EDGARLink Online EDGARLink Online XML Technical Specification NRSRO-FR, NRSRO-FR/A Annual Financial/Other Reports for Nationally Recognized Statistical Rating Organizations, as required by Rule 17g-3 (Non-Public) EDGARLink Online EDGARLink Online XML Technical Specification NRSRO-WCLS Form NRSRO – Withdrawal from Credit Rating Class EDGARLink for Nationally Recognized Statistical Rating Online Organizations EDGARLink Online XML Technical Specification December 2016 3-21 EDGAR Filer Manual (Volume II) Submission Type Description Tool/ Template Number FilerConstructed Form Spec. NRSRO-WREG Form NRSRO – Withdrawal from Registration as Nationally Recognized Statistical Rating Organization EDGARLink Online EDGARLink Online XML Technical Specification NSAR-A, NSAR-A/A Semi-annual report for management companies filed on Form N-SAR EDGARLink Online EDGARLink Online XML Technical Specification NSAR-AT, NSAR-AT/A Transitional semi-annual report filed on Form N-SAR EDGARLink Online EDGARLink Online XML Technical Specification NSAR-B, NSAR-B/A Annual report for management companies filed on Form N-SAR EDGARLink Online EDGARLink Online XML Technical Specification NSAR-BT, NSAR-BT/A Transitional annual report filed on Form N-SAR EDGARLink Online EDGARLink Online XML Technical Specification NSAR-U, NSAR-U/A Annual report for unit investment trusts filed on Form N-SAR EDGARLink Online EDGARLink Online XML Technical Specification NT 10-K, NT 10-K/A Notice under Rule 12b25 of inability to timely file all or part of a Form 10-K, 10-KSB, or 10-KT EDGARLink Online EDGARLink Online XML Technical Specification NT 10-D, NT 10-D/A Notice under Rule 12b25 of inability to timely file all or part of a Form 10-D EDGARLink Online EDGARLink Online XML Technical Specification NT 10-Q, NT 10-Q/A Notice under Rule 12b25 of inability to timely file all or part of a form 10-Q or 10-QSB EDGARLink Online EDGARLink Online XML Technical Specification NT 11-K, NT 11-K/A Notice under Rule 12b25 of inability to timely file all or part of a form 11-K EDGARLink Online EDGARLink Online XML Technical Specification NT 15D2, NT 15D2/A Notice under Rule 12b25 of inability to timely file a special report pursuant to Section 15d-2 EDGARLink Online EDGARLink Online XML Technical Specification EDGAR Filer Manual (Volume II) 3-22 December 2016 Description Tool/ Template Number FilerConstructed Form Spec. NT 20-F, NT 20-F/A Notice under Rule 12b25 of inability to timely file all or part of an annual report of form 20-F EDGARLink Online EDGARLink Online XML Technical Specification NT-NCSR, NTNCSR/A Notice under Exchange Act Rule 12b-25 of inability to timely file Form N-CSR (annual or semi-annual report) EDGARLink Online EDGARLink Online XML Technical Specification NT-NSAR, NTNSAR/A Notice under Exchange Act Rule 12b-25 of inability to timely file Form N-SAR EDGARL [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%3Ae1d23b9cdb83fb90. Public record. Not legal advice.