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Filer Manual – Volume II
EDGAR Filing
VERSION 13
September 2009
Notice
Use this EDGAR® Filer Manual when making electronic filings with the United States
Securities and Exchange Commission (SEC or "Commission"). See Rule 301 of Regulation S-T.
The EDGAR Filer Manual consists of three volumes. EDGAR Filer Manual (Volume I) General
Information introduces the requirements for becoming an EDGAR Filer and maintaining
EDGAR company information. EDGAR Filer Manual (Volume II) EDGAR Filing illustrates the
process to submit an online filing. EDGAR Filer Manual (Volume III) N-SAR Supplement is a
guide for preparing electronic submissions of Form N-SAR.
For up-to-date information regarding filing-related topics, consult the following
EDGAR websites:
• Information for EDGAR Filers (http://www.sec.gov/info/edgar.shtml)
• EDGAR Gateway to submit filings http://www.portal.edgarfiling.sec.gov)
• EDGAR Company Database (http://www.edgarcompany.sec.gov)
®
®
EDGAR and EDGARLink are registered trademarks of the Securities and Exchange
Commission. EDGARLite™ is a trademark of the Securities and Exchange Commission. All
other product brand names mentioned in this Filer Manual are trademarks or registered
trademarks of their respective holders.
Note: New EDGAR software releases include modifications to the EDGARLink software and
EDGAR submission templates. Please download, install, and use the new EDGARLink
software and submission templates to ensure that submissions will be processed
successfully.
To protect the privacy of our filing community, filers are asked not to include social security
numbers in filings submitted to the Commission.
September 2009
EDGAR Filer Manual (Volume II)
Updates
On September 28, 2009, EDGAR Release 9.17 will introduce the following changes:
•
EDGAR will be upgraded to enforce additional XBRL validation requirements to
improve the quality of XBRL exhibits. This change will enhance the validation
process the EDGAR system uses to confirm compliance with the requirements in
Chapter 6 of the EDGAR Filer Manual, Volume II: “EDGAR Filing”.
•
Minor Form D Changes.
•
Filers will be able to electronically submit the withdrawal of an application for
exemptive or other relief from the federal securities laws as submission types APP
WD and amendments as APP WD/A on the EDGARLink Submission Template # 3.
EDGAR will continue to accept these applications in the paper format.
•
Forms F-6, F-6/A, F-6EF, and F-6 POS will now allow filers to add Subject Company
related information. All banks representing American Depository Receipts should
obtain their own EDGAR access codes and file these forms using their CIK and the
Subject Company’s CIK. These submission types are available on EDGARLink
Submission Template #1 which should be downloaded to ensure that filings are filed
successfully.
September 2009
EDGAR Filer Manual (Volume II)
Table of Contents
1.
INTRODUCTION TO VOLUME II ............................................................................... 1-1
1.1 Organization of this Manual....................................................................................... 1-1
1.1.1 Conventions Used in the Filer Manual .......................................................... 1-2
2.
QUICK GUIDE TO EDGAR FILING ............................................................................ 2-1
2.1 EDGAR Filing Process .............................................................................................. 2-1
2.1.1 Using EDGARLink Templates ...................................................................... 2-2
2.1.2 EDGAR OnlineForms/XML Website............................................................ 2-2
2.1.3 After a Submission is Filed............................................................................ 2-3
2.2 Filing Checklist .......................................................................................................... 2-3
2.3 General Information for Filers ................................................................................... 2-5
2.3.1 Hours of Operation ........................................................................................ 2-5
2.3.2 Introduction to Web Browsers ....................................................................... 2-5
2.3.3 Browser Differences ...................................................................................... 2-5
2.3.4 Accessing EDGAR ........................................................................................ 2-6
2.3.5 Getting Help with EDGAR............................................................................ 2-6
2.4 EDGAR Gateway and Websites................................................................................. 2-7
3.
INDEX TO FORMS .......................................................................................................... 3-1
3.1 Alpha/Numeric ........................................................................................................... 3-2
3.2 Electronic Form Types by Act ................................................................................. 3-17
4.
FILING FEE INFORMATION ....................................................................................... 4-1
4.1 Where to Pay Filing Fees ........................................................................................... 4-1
4.2 How to Send Filing Fees to U.S. Bank....................................................................... 4-1
4.3 Filings that Require Filing Fees ................................................................................. 4-2
4.3.1 1933 Act Filings by Corporations.................................................................. 4-2
4.3.2 1934 Act Filings............................................................................................. 4-3
4.3.3 1933 and 1940 Act Filings by Investment Companies .................................. 4-3
4.4 How to Calculate a Filing Fee.................................................................................... 4-3
4.4.1 1933 Act Filings............................................................................................. 4-3
4.4.2 1934 Act Filings............................................................................................. 4-4
4.4.3 1939 Act Filings............................................................................................. 4-5
4.5 Offsetting Fees ........................................................................................................... 4-5
4.5.1 Offsetting Fees Example................................................................................ 4-5
4.5.2 Example of Fee Calculation for 24F-2NT ..................................................... 4-6
4.6 Common Problems ..................................................................................................... 4-6
5.
CONSTRUCTING ATTACHED DOCUMENTS AND DOCUMENT TYPES ......... 5-1
5.1 Introduction ................................................................................................................ 5-1
5.1.1 File Naming Standards................................................................................... 5-1
5.1.2 Statutory Signatures ....................................................................................... 5-1
5.2 Document Formats ..................................................................................................... 5-2
5.2.1 ASCII Documents.......................................................................................... 5-2
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5.2.2 HTML .......................................................................................................... 5-12
5.2.3 Unofficial PDF............................................................................................. 5-25
5.2.4 Unofficial XBRL ......................................................................................... 5-27
5.3 Preparing or Referencing Module and Segment Documents ................................... 5-35
5.3.1 Module and Segment Naming ..................................................................... 5-37
5.3.2 Types of Modules and Segments ................................................................. 5-37
5.3.3 Maintaining Modules and Segments............................................................ 5-40
5.4 Document Types in EDGAR.................................................................................... 5-44
5.4.1 Non-Public and Confidential ....................................................................... 5-44
5.4.2 Exhibits ........................................................................................................ 5-45
5.5 Common Problems ................................................................................................... 5-45
6.
INTERACTIVE DATA..................................................................................................... 6-1
6.1 XBRL Overview......................................................................................................... 6-2
6.2 Supported Versions of XBRL Standard Taxonomies ................................................ 6-2
6.3 Submission Syntax ..................................................................................................... 6-4
6.3.1 Use EDGARLink Submission Templates 1, 2, and 3 to attach XBRL
Document Types. ........................................................................................... 6-4
6.3.2 XBRL instance, schema, and linkbase documents must be attached to an
EDGAR submission using the EX-100.* or EX-101.* document types. ...... 6-4
6.3.3 XBRL document names must match {base}-{date}[_{suffix}].{extension}. 6-4
6.3.4 An XBRL document must not contain HTML character name references. .. 6-5
6.3.5 The ampersand character must begin a valid XML predefined entity or
numeric character reference........................................................................... 6-5
6.3.6 The URI content of the xlink:href attribute, the xsi:schemaLocation attribute
and the schemaLocation attribute must be relative and contain no forward
slashes, or a recognized external location of a standard taxonomy schema file,
or a “#” followed by a shorthand xpointer..................................................... 6-5
6.3.7 XBRL document names are case sensitive. ................................................... 6-6
6.3.8 A submission must contain exactlyone EX-100.INS or EX-101.INS. .......... 6-6
6.3.9 Filers must use one of the taxonomies as specified on the SEC website as their
standard taxonomy. ........................................................................................ 6-6
6.3.10 A submission must contain at least one company extension schema
EX-100.SCH or EX-101.SCH. ...................................................................... 6-6
6.3.11 Attribute xml:base must not appear in any Interactive Data document......... 6-7
6.4 Semantics of Filings ................................................................................................... 6-7
6.4.1 Since XBRL documents must be contained in an official SEC submission,
EDGAR will suspend any submission that contains only XBRL documents. 6-7
6.4.2 EDGAR may truncate a submission if any rule in this manual is violated.... 6-7
6.4.3 The XBRL instance documents in a submission must be XBRL 2.1 valid. .. 6-7
6.5 Syntax of Instances..................................................................................................... 6-7
6.5.1 The scheme attribute of the xbrli:identifier element must be
http://www.sec.gov/CIK. ............................................................................... 6-7
6.5.2 An xbrli:identifier element must have the CIK of the registrant as its content.
6-7
6.5.3 All xbrli:identifier elements in an instance must have identical content. ...... 6-8
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6.5.4 The xbrli:scenario element must not appear in any xbrli:context.................. 6-8
6.5.5 If an xbrli:segment element appears in a context, then its children must be one
or more xbrldi:explicitMember elements....................................................... 6-8
6.5.6 The content of xbrldi:explicitMember and xbrldi:measure is a QName. ...... 6-8
6.5.7 An instance must not contain duplicate xbrli:context elements..................... 6-8
6.5.8 Every xbrli:context element must appear in at least one contextRef attribute in
the same instance. .......................................................................................... 6-9
6.5.9 If the original HTML/ASCII document represents a reporting period of one
quarter or longer, then the same date must not appear as the content of both an
xbrli:startDate and an xbrli:endDate in an instance....................................... 6-9
6.5.10 If the original HTML/ASCII document represents a reporting period of one
quarter or longer, then the same date must not appear in the content of an
xbrli:startDate and an xbrli:instant in the same instance. .............................. 6-9
6.5.11 Element xbrli:xbrl must not have duplicate child xbrli:unit elements......... 6-10
6.5.12 An instance must not have more than one fact having the same element name,
equal contextRef attributes, and if they are present, equal unitRef attributes
and xml:lang attributes, respectively. .......................................................... 6-10
6.5.13 The default value of the xml:lang attribute on non-numeric facts and on
link:footnote is ‘en-US’. .............................................................................. 6-10
6.5.14 An instance having a fact with non-nil content and the xml:lang attribute not
starting with “en” must also contain a fact using the same element and all
other attributes with an xml:lang attribute that begins with “en”. ............... 6-10
6.5.15 If the un-escaped content of a fact with base type us-types:textBlockItemType
contains the “<” character followed by a QName and whitespace, “/>” or “>”,
then the un-escaped content must contain only a sequence of text and XML
nodes. ........................................................................................................... 6-11
6.5.16 Facts of type “text block” whose un-escaped content contains markup must
satisfy the content model of the BODY tag as defined in 5.2.2................... 6-12
6.5.17 The xbrli:xbrl element must not have any facts with the precision attribute... 612
6.5.18 A fact is defined to have a footnote if it has an id attribute and a
link:footnoteArc to a nonempty link:footnote in the same instance. ........... 6-12
6.5.19 An instance covering a reporting period must contain a Required Context that
is an xbrli:context having xbrli:startDate equal to 00:00:00 on the first day of
the reporting period and xbrli:endDate equal to 24:00:00 on its last day.... 6-12
6.5.20 For each required Document Information element, an instance must contain a
fact with that element and a contextRef attribute referring to its Required
Context......................................................................................................... 6-12
6.5.21 An instance must contain one non-empty fact for each required Entity
Information element, each with a contextRef attribute referring to a Required
Context. The value of an EntityPublicFloat fact in an instance will be 0 for an
entity that has only public debt. ................................................................... 6-13
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
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6.5.24 The official Registrant Name that corresponds to the CIK of the
xbrli:identifier text content must be a case-insensitive prefix of the
dei:EntityRegistrantName fact in the Required Context. ............................ 6-15
6.5.25 Elements with a type attribute equal to or a restriction of
‘us-types:domainItemType’ must not appear as facts in an instance. ......... 6-15
6.5.26 Reserved....................................................................................................... 6-15
6.5.27 A link:footnoteLink element must have no children other than link:loc,
link:footnote, and link:footnoteArc. ............................................................ 6-15
6.5.28 The xlink:role attribute of a link:footnote element must be defined in the
XBRL Specification 2.1............................................................................... 6-15
6.5.29 The xlink:role attribute of a link:loc element must be empty, or defined in the
XBRL Specification 2.1............................................................................... 6-16
6.5.30 The xlink:arcrole attribute of a link:footnoteArc element must be defined in
the XBRL Specification 2.1......................................................................... 6-16
6.5.31 The link:footnoteArc element requires an order attribute............................ 6-16
6.5.32 A link:footnoteLink link:loc xlink:href attribute must start with the sharp sign
“#”. ............................................................................................................... 6-16
6.5.33 Every nonempty link:footnote element must be linked to at least one fact. 6-16
6.5.34 The content of a link:footnote element must satisfy the content model of the
BODY tag as defined in 5.2.2...................................................................... 6-16
6.6 Semantics of Instances ............................................................................................. 6-16
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................................................... 6-16
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........................... 6-17
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............................... 6-17
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. ........................................................ 6-17
6.6.5 The contexts for facts about entities other than the Consolidated Entity must
have xbrli:explicitMember with a dimension attribute equal to
us-gaap:LegalEntityAxis and distinct values............................................... 6-17
6.6.6 Facts in a consolidating instance with a context that names an entity with
subsidiaries, applies collectively to subsidiaries within that subset. ........... 6-19
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............... 6-20
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................................................ 6-20
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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. ......................................................... 6-20
6.6.10 An instance containing facts that are only specific to distinct stock classes in a
statement must distinguish those facts using xbrli:context elements whose
xbrldi:explicitMember elements have a dimension attribute of
dei:StatementClassOfStockAxis. ................................................................. 6-20
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.... 6-20
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. ................................................................ 6-21
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. ............................................................... 6-21
6.6.14 An instance must contain a fact for each amount disclosed parenthetically in
line items that appears on the face of the financial statements of the
corresponding official HTML/ASCII document. ........................................ 6-21
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. ........................................... 6-22
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.. 6-22
6.6.17 An instance must not contain facts that do not appear in the corresponding
official HTML/ASCII document. ................................................................ 6-23
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. . 623
6.6.19 For each significant accounting policy within the accounting policies footnote
of the corresponding official HTML/ASCII document, an instance must
contain a “level (ii)” fact containing the policy as a block of text............... 6-23
6.6.20 An instance must contain each table within each footnote in the corresponding
official HTML/ASCII document as a separate “level (iii)” fact block of text. 624
6.6.21 In the example given in Rule 6.6.16 above, the table would be tagged
separately: .................................................................................................... 6-24
6.6.22 An instance must contain each monetary value, percentage, and number
required to be disclosed by U.S. GAAP, IFRS (if applicable) and Commission
regulations in each footnote in the corresponding official HTML/ASCII
document, as a “level (iv)” fact.................................................................... 6-24
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. .......... 6-25
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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
amounts reported for that line item in the corresponding official HTML/ASCII
document...................................................................................................... 6-25
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 amounts in the corresponding official HTML/ASCII document. 625
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. .................................................................................... 6-25
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................................................................................... 6-26
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. ........................................................................................ 6-26
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,
which in turn takes precedence over the label string, which in turn takes
precedence over link:reference elements. .................................................... 6-26
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. .......................... 6-27
6.6.31 The content of a numeric fact never has a scale factor. ............................... 6-27
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...................................................................................................... 6-27
6.6.33 Do not resolve calculation inconsistencies by inserting digits that do not
appear in the official HTML/ASCII document............................................ 6-28
6.6.34 Do not define or use units that imply a scale factor on a currency.............. 6-28
6.6.35 Each unit must appear with only one implicit scale factor per instance...... 6-29
6.6.36 If a fact whose element type attribute equals ‘us-types:dateString’ or a
restriction of it refers to a specific date, then it must be an ISO 8601 format
date............................................................................................................... 6-29
6.6.37 If a fact whose element type attribute is ‘us-types:durationString’ or a
restriction of it refers to a specific length of time, then it must be an ISO 8601
format duration............................................................................................. 6-30
6.6.38 If a fact whose element type attribute is ‘us-types:periodString’ or a restriction
of it refers to a specific calendar period, then it must be an ISO 8601 format
period. .......................................................................................................... 6-30
6.6.39 Text that is shown in the official HTML/ASCII document at the bottom of a
page or at the bottom of a table preceded by a superscript must appear in the
corresponding instance as the text of a link:footnote element..................... 6-30
6.6.40 Distinct texts that are shown in the official HTML/ASCII document at the
bottom of a page or at the bottom of a table preceded by distinct superscripts
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must appear in the corresponding instance as the text of distinct link:footnote
elements. ...................................................................................................... 6-30
6.7 Syntax of Company Extension Schemas.................................................................. 6-30
6.7.1 The xsd:schema must not have an xsd:include element. ............................. 6-30
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. ........................................................ 6-31
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.......................................................................................................... 6-31
6.7.4 The targetNamespace attribute must match http://{authority}/{versionDate} 631
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................................................... 6-31
6.7.6 The targetNamespace attribute must be a valid URI with a {versionDate} in
ISO 8601 format that identifies the release date of the schema................... 6-31
6.7.7 Element xsd:schema must bind a Recommended Namespace Prefix for the
targetNamespace attribute that does not contain the underscore character. 6-32
6.7.8 Element xsd:schema must not contain any occurrences of “embedded”
linkbases....................................................................................................... 6-32
6.7.9 The roleURI attribute of a link:roleType element must begin with the same
{scheme} and {authority} as the targetNamespace attribute....................... 6-32
6.7.10 A DTS must not contain more than one link:roleType element with equal
values of the roleURI attribute..................................................................... 6-32
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........................................................... 6-32
6.7.12 A link:roleType element must contain a link:definition child element whose
content will communicate the title of the financial statement section, the level
of facts in the instance that a presentation relationship in the base set of that
role would display, and sort alphanumerically into the order that statements
and footnotes appear in the official HTML/ASCII document. .................... 6-33
6.7.13 The arcroleURI attribute of a link:arcroleType element must begin with the
same {scheme} and {authority} parts as the targetNamespace attribute..... 6-35
6.7.14 A DTS must not contain more than one link:arcroleType element with equal
values of the arcroleURI attribute................................................................ 6-35
6.7.15 A link:arcroleType element must have a nonempty link:definition. ........... 6-35
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
It is not necessary to compare the @name attribute to all element declarations in all
standard taxonomy schemas. Only those schemas that are present in the DTS
of a specific instance being validated are relevant....................................... 6-36
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6.7.17 The id attribute of an xsd:element must consist of the Recommended
Namespace Prefix of the element namespace, followed by one underscore,
followed by its name attribute...................................................................... 6-36
6.7.18 The nillable attribute value of an xsd:element must equal ‘true’................. 6-36
6.7.19 The xsd:element substitutionGroup attribute must not be a member of a
substitution group with head ‘xbrli:tuple’.................................................... 6-36
6.7.20 An xsd:element must not have an xbrldt:typedDomainRef attribute........... 6-36
6.7.21 If the abstract attribute of xsd:element is ‘true’, then the xbrli:periodType
attribute must be ‘duration’.......................................................................... 6-36
6.7.22 If the abstract attribute of xsd:element is ‘true’, then the type attribute must be
‘xbrli:stringItemType’.................................................................................. 6-36
6.7.23 The xsd:element substitutionGroup attribute must equal
‘xbrldt:dimensionItem’ if and only if the name attribute ends with ‘Axis’. 6-36
6.7.24 The xsd:element name attribute must ends with ‘Table’ if and only if
substitutionGroup attribute equals ‘xbrldt:hypercubeItem’......................... 6-36
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’. .................................................................................................. 6-36
6.7.26 If xsd:element name attribute ends with ‘LineItems’ then the abstract attribute
must equal ‘true’. ......................................................................................... 6-36
6.7.27 The xsd:element name attribute must end with ‘Domain’ or ‘Member’ if and
only if the type attribute equals ‘us-types:domainItemType’. ..................... 6-36
6.7.28 If xsd:element type attribute equals ‘us-types:domainItemType’ then the
xbrli:periodType attribute must equal ‘duration’......................................... 6-37
6.8 Semantics of Company Extension Schemas ............................................................ 6-37
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................................ 6-37
6.8.2 A schema must contain at least one link:linkbaseRef element for each of the
linkbases that are required for the submission to be valid. .......................... 6-37
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 The name attribute of an xsd:element should consist of capitalized words
corresponding to the standard label, a convention called LC3. ................... 6-39
6.8.6 Do not include company-specific or period-specific information in an
xsd:element name attribute. ......................................................................... 6-40
6.8.7 An xsd:element name attribute should be consistent with its standard label and
follow a style similar style to the convention used in standard taxonomies.6-40
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. ............................................................. 6-41
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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. ....................................................................... 6-41
6.8.10 Do not declare different elements for different values of the same underlying
line item. ...................................................................................................... 6-41
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. ............................................................................................... 6-42
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............................................................................................... 6-42
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’...................................................................................................... 6-42
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 us-types:percentItemType
even though its value is not scaled by 100................................................... 6-42
6.8.15 A ratio of values for which its facts would have different values for the
unitRef attribute and a denominator other than xbrli:shares must be declared
as an xsd:element with a type attribute equal to xbrli:pureItemType.......... 6-43
6.8.16 If facts in an instance are dates, but no xsd:element in a standard taxonomy
with a type attribute equal to ‘xbri:dateItemType’ is appropriate, declare an
xsd:element with a type attribute equal to ‘xbrli:dateItemType’................. 6-43
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’. .................................................... 6-43
6.8.18 If no standard taxonomy schema contains domain member elements specific
enough to distinguish between facts needing distinct values of
‘xbrldi:explicitMember’, then declare an xsd:element with a type attribute
equal to ‘us-types:domainItemType’. .......................................................... 6-43
6.8.19 Do not declare an xsd:element with a type attribute equal to
‘us-types:domainItemType’ as an explicit “total” domain member. ........... 6-44
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.............................................................................. 6-44
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....................................... 6-45
6.8.22 If an xsd:element is declared with a substitutionGroup attribute equal to
‘xbrldt:hypercubeItem’ then an xsd:element with a type attribute equal to
‘us-types:textBlockItemType’ must also be declared, to be used for the fact
that will contain the entire text of that table. ............................................... 6-45
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6.8.23 Define an xsd:element with a type attribute equal to
‘us-types:textBlockItemType’ 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...................................................................... 6-45
6.9 Syntax of all Linkbases ............................................................................................ 6-45
6.9.1 A link:linkbase must be XML Linking Language (XLink) 1.0 valid. ......... 6-45
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. ........................................................................... 6-46
6.9.3 A link:linkbase in a submission must have no ineffectual relationships. .... 6-46
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................ 6-46
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... 646
6.9.6 The text preceding a sharp sign ‘#’ in an xlink:href attribute of link:arcroleRef
must be a standard taxonomy....................................................................... 6-46
6.9.7 All extended link elements in a single linkbase must have the same namespace
and local name. ............................................................................................ 6-46
6.9.8 Relationships that are defined as equivalent in XBRL 2.1 and having the same
value for the use attribute are duplicate relationships.................................. 6-47
6.9.9 The value of the priority attribute must be strictly less than 10................... 6-47
6.10 Syntax of Label Linkbases ....................................................................................... 6-47
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. ................................ 6-47
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. ............................................ 6-47
6.10.3 If an element used in an instance is assigned a label in the DTS whose
xml:lang attribute does not start with ‘en’, then the DTS must also contain a
link:label for the same element and all other attributes with an xml:lang
attribute that starts with ‘en’. ....................................................................... 6-47
6.10.4 The DTS of an instance must have no distinct elements having the same
English standard label. ................................................................................. 6-48
6.10.5 A label linkbase must not have a definition for an element defined in a
standard taxonomy. ...................................................................................... 6-48
6.10.6 The ASCII text of link:label must be a xsd:normalizedString of fewer than
511 characters and no occurrences of ‘<’ unless its xlink:role attribute is
‘http://www.xbrl.org/2003/label/documentation’. ....................................... 6-48
6.10.7 Reserved....................................................................................................... 6-48
6.10.8 The text of link:label must not have leading or trailing XML whitespace. . 6-48
6.11 Semantics of Label Linkbases.................................................................................. 6-48
6.11.1 Assign a label of an element used in an instance the same text as the
corresponding line item in the original HTML/ASCII document. .............. 6-48
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6.11.2 Assign a label of a parenthetical element the same text as the corresponding
text in the original HTML/ASCII document. .............................................. 6-49
6.11.3 If an numeric element is in presentation relationships in a relationship group
with other numeric elements, and its units differ from the other elements and
in the minority, then the suffix of its label must specify those units. .......... 6-49
6.11.4 An xsd:element should be assigned a total label if the element will be
presented with different labels depending on whether it is shown as a line item
or as a summation of other line items. ......................................................... 6-50
6.11.5 An xsd:element with a type attribute equal to ‘xbrli:monetaryItemType’ that
does not have an xbrli:balance attribute must have a definition that
disambiguates its sign. ................................................................................. 6-50
6.11.6 Assign a “negating” label to an xsd:element with an xbrli:balanceType
attribute that is inconsistent with the presentation in the official HTML/ASCII
document...................................................................................................... 6-51
6.11.7 If an xsd:element with an xbrli:periodType attribute equal to ‘instant’ could be
presented as either a beginning or end of period value in a roll forward, assign
period start labels or period end labels. ....................................................... 6-51
6.11.8 Assign an xsd:element different terse or verbose labels if the same element
will appear with different labels depending on the presentation relationships
that have it as a target................................................................................... 6-51
6.11.9 A label linkbase of a standard taxonomy should not be included in the DTS of
an instance.................................................................................................... 6-52
6.12 Syntax of Presentation Linkbases............................................................................. 6-52
6.12.1 The link:presentationArc element requires an order attribute. .................... 6-52
6.12.2 All effective presentation relationships in the same base set with the same
source element must have distinct values of the order attribute. ................. 6-52
6.12.3 An element used in an instance must participate in at least one effective
presentation relationship in the DTS of that instance. ................................. 6-52
6.12.4 If an element used in an instance is the target in the instance DTS of an
effective presentation relationship having a nonempty preferredLabel
attribute, then the element must have an English label with a value of the
xlink:role attribute equal to the preferredLabel attribute............................. 6-53
6.12.5 If element used in an instance is the target in the instance DTS of more than
one effective presentation relationship in a base set with the same source
element, then the presentation relationships must have distinct values of the
preferredLabel attribute. .............................................................................. 6-53
6.13 Semantics of Presentation Linkbases ....................................................................... 6-53
6.13.1 A presentation linkbase of a standard taxonomy should not be included in the
DTS of an instance....................................................................................... 6-53
6.13.2 The element of every fact in an instance must participate in an effective
presentation relationship in a base set whose xlink:role attribute corresponds
to the locations where the fact appears in the original HTML/ASCII
document...................................................................................................... 6-53
6.13.3 Organize the effective presentation relationships in a base set using the
ordering and indentation of the facts in the original HTML/ASCII document.
6-53
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6.13.4 All elements of facts corresponding to parentheticals in the original
HTML/ASCII document must be the targets only of effective presentation
relationships in one base set and all having the same source abstract element.
6-54
6.14 Syntax of Calculation Linkbases.............................................................................. 6-54
6.14.1 Element link:calculationArc requires an order attribute.............................. 6-54
6.14.2 Element link:calculationArc requires a weight attribute value equal to 1 or -1.
6-54
6.14.3 The source and target of an effective calculation relationship must have equal
values of the xblri:periodType attribute....................................................... 6-54
6.14.4 There must be no directed cycles in effective relationships having arc role
http://www.xbrl.org/2003/role/summation-item.......................................... 6-54
6.14.5 If an instance contains non-empty facts for the source and target of an
effective calculation relationship, then at least one effective presentation
relationship that the source and target appear in (because of 6.12.3) must be
either (a) a relationship with each other or (b) two relationships with any other
elements that share a single extended link................................................... 6-54
6.15 Semantics of Calculation Linkbases......................................................................... 6-55
6.15.1 A calculation linkbase of a standard taxonomy should not be included in the
DTS of an instance....................................................................................... 6-55
6.15.2 If the original HTML/ASCII document shows two or more line items along
with their net or total during or at the end of the Required Context period, and
the instance contains corresponding numeric facts, then the DTS of the
instance must have an effective calculation relationship from the total element
to each of the contributing line items........................................................... 6-55
6.15.3 If a footnote in the original HTML/ASCII document contains alternate line
items that sum to the same total amount, then the XBRL instance document
for that footnote must have calculation relationships for the original and
alternate line items in distinct base sets. ...................................................... 6-56
6.15.4 A fact in an instance whose element is the source of an effective calculation
relationship in the instance DTS should not have the same calculation
relationship target in more than one base set. .............................................. 6-56
6.16 Syntax of Definition Linkbases................................................................................ 6-56
6.16.1 Element link:definitionArc requires an order attribute................................ 6-57
6.16.2 The DTS of an instance must contain at most one effective relationship with
an xlink:arcrole attribute equal to
‘http://xbrl.org/int/dim/arcrole/dimension-default’ for each Axis source
element......................................................................................................... 6-57
6.16.3 The target of an effective relationship with an xlink:arcrole attribute equal to
‘http://xbrl.org/int/dim/arcrole/dimension-domain’ or
‘http://xbrl.org/int/arcrole/dimension-default’ must be a Domain or Member.
6-57
6.16.4 The xlink:arcrole attribute ‘http://xbrl.org/int/dim/arcrole/domain-member’
must have no undirected cycles in any Directed Relationship Set as defined in
XBRL Dimensions 1.0................................................................................. 6-57
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6.16.5 The DTS of an instance must contain in each base set, for each source
element, at most one effective relationship with an xlink:arcrole attribute
equal to ‘http://xbrl.org/int/dim/arcrole/all’................................................. 6-57
6.16.6 An effective relationship with an xlink:arcrole attribute equal to
‘http://xbrl.org/int/dim/arcrole/notAll’ must have an xbrldt:closed attribute
equal to ‘false’.............................................................................................. 6-58
6.16.7 An axis of a negative table must appear in a positive table in a definitionLink
having an equal value of xlink:role.............................................................. 6-58
6.16.8 The target of an effective relationship with an xlink:arcrole attribute equal to
‘http://xbrl.org/int/dim/arcrole/notAll’ must not be the target of an effective
arc with an xlink:arcrole attribute equal to ‘http://xbrl.org/int/dim/arcrole/all’
in link:definitionLink elements having equal values of xlink:role. ............ 6-58
6.16.9 If the value of attribute xbrldt:targetRole on an effective definition
relationship is not empty, then that relationship must have at least one
effective consecutive relationship (as defined by the XBRL Dimensions
specification)................................................................................................ 6-58
6.17 Semantics of Definition Linkbases........................................................................... 6-58
6.17.1 A definition linkbase of a standard taxonomy should not be included in the
DTS of an instance....................................................................................... 6-58
6.18 Syntax of Reference Linkbases ................................................................................ 6-59
6.18.1 An element that has a company specific namespace must not have a reference.
6-59
6.18.2 A company extension reference linkbase must not add, remove, or change
references for any element declared in a standard taxonomy schema. ........ 6-59
6.19 Semantics of Reference Linkbases........................................................................... 6-59
6.19.1 A reference linkbase of a standard taxonomy should not be included in the
DTS of an instance....................................................................................... 6-59
6.20 EDGAR Module Processing with XBRL Taxonomy Extensions............................ 6-59
6.21 Segment Functionality Not Supported for XBRL Documents................................. 6-60
6.22 Supported Versions of XBRL Standard Taxonomies .............................................. 6-60
7.
PREPARING AND TRANSMITTING EDGARLINK SUBMISSIONS..................... 7-1
7.1 Introduction ................................................................................................................ 7-1
7.1.1 Using the EDGAR Filing Website................................................................. 7-3
7.1.2 Information on Headers ................................................................................. 7-6
7.2 Installation .................................................................................................................. 7-6
7.2.1 Step 1 - Downloading the EDGARLink Software......................................... 7-6
7.2.2 Step 2 - Installing on Your PC....................................................................... 7-9
7.2.3 Step 3 - Downloading the Submission Templates ....................................... 7-12
7.2.4 Step 4 - Downloading the Fee Rate Table ................................................... 7-16
7.3 Preparing Your EDGARLink Submission ............................................................... 7-17
7.3.1 Submission Templates ................................................................................. 7-17
7.3.2 EDGARLink Submission Preparation Map................................................. 7-22
7.3.3 The EDGARLink Main Page....................................................................... 7-24
7.3.4 The EDGARLink Documents Page ............................................................. 7-35
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7.4
7.5
7.6
7.7
7.8
7.3.5 The EDGARLink Notification Page............................................................ 7-42
7.3.6 The EDGARLink Module/Segment Page.................................................... 7-43
7.3.7 The EDGARLink Series and Classes (Contracts) Information Page........... 7-46
7.3.8 The EDGARLink Fee Offsets Page............................................................. 7-56
7.3.9 The EDGARLink Fee and Offering Information Page................................ 7-58
7.3.10 Combining Form Types in a Single Submission ......................................... 7-65
7.3.11 Module and Segment Submissions .............................................................. 7-68
7.3.12 Correspondence Submissions and Documents ............................................ 7-70
7.3.13 N-SAR Documents ...................................................................................... 7-71
7.3.14 Bulk Filing ................................................................................................... 7-71
Validating Your Submission .................................................................................... 7-72
7.4.1 Field Validation ........................................................................................... 7-72
7.4.2 Document Validation ................................................................................... 7-73
7.4.3 Submission Validation ................................................................................. 7-75
7.4.4 Editing Your Submission............................................................................. 7-76
7.4.5 Submission Errors........................................................................................ 7-77
7.4.6 Document Errors.......................................................................................... 7-77
Saving Your Submission .......................................................................................... 7-77
7.5.1 Signing Submissions Digitally..................................................................... 7-78
Transmissions to EDGAR ........................................................................................ 7-80
7.6.1 Access EDGAR via Point-to-Point Protocol ............................................... 7-80
7.6.2 Transmitting Single Submissions ................................................................ 7-81
7.6.3 Transmitting Modules and Segments........................................................... 7-83
7.6.4 Transmitting Bulk Filings ............................................................................ 7-84
7.6.5 Test Submissions ......................................................................................... 7-84
EDGAR Filing Website Help................................................................................... 7-85
7.7.1 EDGARLink Help ....................................................................................... 7-85
Common Problems ................................................................................................... 7-85
8.
PREPARING AND TRANSMITTING EDGARLITE SUBMISSIONS...................... 8-1
8.1 Purpose ....................................................................................................................... 8-1
8.2 What is Microsoft InfoPath ........................................................................................ 8-1
8.2.1 Minimum InfoPath Requirements.................................................................. 8-1
8.2.2 Getting Help with Installation........................................................................ 8-2
8.3 Downloading and Installing Templates...................................................................... 8-2
8.4 Preparing your EDGARLite Submission ................................................................... 8-6
8.4.1 Retrieving a Partially Completed Filing ...................................................... 8-14
8.5 Saving and Printing Your Filing .............................................................................. 8-14
8.6 Transmitting XML Submissions .............................................................................. 8-15
8.6.1 Transmit XML as a Test Submission........................................................... 8-15
8.6.2 Transmit XML as a Live Submission .......................................................... 8-17
8.6.3 Transmission Status ..................................................................................... 8-18
9.
PREPARING AND TRANSMITTING ONLINE SUBMISSIONS.............................. 9-1
9.1 Online Filing Preparation ........................................................................................... 9-1
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9.2
9.3
9.4
9.5
9.1.1 OnlineForms Data Gathering Model ............................................................. 9-1
Navigating EDGAR ................................................................................................... 9-2
9.2.1 Logging into EDGAR OnlineForms/XML Website...................................... 9-2
9.2.2 EDGAR OnlineForms/XML Menu Options.................................................. 9-5
Creating an Online Section 16 Ownership Submission ............................................. 9-7
9.3.1 Select Ownership Submission Form Type..................................................... 9-8
9.3.2 Assemble Ownership Submission.................................................................. 9-9
File Form D Submission........................................................................................... 9-28
9.4.1 Accessing EDGAR OnlineForms/XML Website for Form D Submissions 9-28
9.4.2 Basic Information for Form D Submission.................................................. 9-28
9.4.3 Completing an Online Form D Submission................................................. 9-33
Common Ownership Problems ................................................................................ 9-55
10. FILER-CONSTRUCTED XFDL/XML SUBMISSIONS ............................................ 10-1
10.1 Filer-Constructed XFDL Technical Specifications.................................................. 10-1
10.2 Filer-Constructed XML Technical Specifications ................................................... 10-1
11. DETERMINING THE STATUS OF YOUR FILING ................................................. 11-1
11.1 Filing Date of Electronically Transmitted Submissions........................................... 11-1
11.2 Receiving E-Mail Status of Filings from the SEC ................................................... 11-1
11.2.1 How EDGAR Uses the Internet for E-Mail................................................. 11-1
11.2.2 How Mail Is Addressed to the Internet Address.......................................... 11-2
11.3 Accessing Submission Information.......................................................................... 11-2
11.4 Return Copy Support................................................................................................ 11-4
11.4.1 Requesting a Return Copy via EDGARLink ............................................... 11-4
11.4.2 Requesting a Return Copy via an Ownership Submission .......................... 11-5
11.4.3 Who Can Access Return Copies .................................................................. 11-5
11.4.4 Retrieve Return Copies ................................................................................ 11-6
11.5 Submission Information ........................................................................................... 11-7
11.5.1 Retrieving Submission Notification............................................................. 11-8
11.5.2 Retrieve Module/Segment Information ..................................................... 11-10
11.5.3 Module Information ................................................................................... 11-11
11.5.4 Segment Information ................................................................................. 11-13
11.6 Getting Help with the Content of Filings or Exemptions/Adjustments ................. 11-14
APPENDIX A. MESSAGES REPORTED BY EDGAR ....................................................... A-1
APPENDIX B. FREQUENTLY ASKED QUESTIONS ........................................................B-1
APPENDIX C. EDGAR SUBMISSION TEMPLATES........................................................ C-1
APPENDIX D. PAPER FORMS ............................................................................................. D-1
APPENDIX E. AUTOMATED CONFORMANCE RULES FOR TEMPLATE FIELDS.E-1
APPENDIX F. GLOSSARY OF COMMONLY USED TERMS, ACRONYMS AND
ABBREVIATIONS............................................................................................................F-1
APPENDIX G. FORM 13F SPECIAL ELECTRONIC FILING INSTRUCTIONS ......... G-1
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PREFACE
Welcome to the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system of the U.S.
Securities and Exchange Commission (SEC). EDGAR provides an electronic filing process for
filers and filing agents submitting documents under the Securities Act of 1933, the Securities
Exchange Act of 1934, the Trust Indenture Act of 1939, and the Investment Company Act of
1940 (collectively, "Acts"). This manual explains how you can file electronically with the SEC.
The SEC accepts electronic submissions through the Internet or direct dial transmissions.
EDGAR will disseminate that information and you may view electronically submitted filings in
the SEC's Public Reference Room in Washington, DC, through commercial dissemination
services, or by using the SEC's Public Website.
Do you need to file through EDGAR?
Whether or not you need to submit filings on EDGAR will depend on the form type(s) you are
required to submit. For those requirements, refer to Regulation S-T, Rule 101 [Mandated
Electronic Submissions and Exceptions].
Rules Governing Forms and Filing Information
EDGAR provides you with an electronic way to submit information to us. It does not change
the content of what you submit. Regulation S-T mandates electronic submissions of filings by
all domestic and foreign registrants. Regulation S-T also provides the general requirements and
procedures for electronic filing. You may find copies of Regulation S-T in the Federal Register
and the Code of Federal Regulations (17 CFR Part 232) in our Public Reference Rooms. You
will also find Regulation S-T under the Division of Corporation Finance area on the SEC's
Public Website under Forms and Associated Regulations, EDGAR.
We have identified the following other laws and releases that affect electronic filing. You may
obtain copies of this material from the SEC’s Public Website.
•
Securities and Exchange Commission Authorization Act of 1987 -- Public Law 100-181
(December 4, 1987). (Section 35A of Securities Exchange Act of 1934.)
EDGAR Filer Manual (Volume II)
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September 2009
Releases
33-9006A
Issued: 05/01/09
Effective: 07/15/09
(xx FR xxxxx)
Interactive Data For Mutual Fund Risk/Return Summary
(Correction)
33-9002A
Issued: 04/01/09
Effective 04/13/09
(74 FR 15666)
Interactive Data to Improve Financial Reporting (Correction)
33-9002
Issued: 01/30/09
Effective: 04/13/09 (74
FR 6776)
Interactive Data to Improve Financial Reporting (adopting
release)
33-9006
Issued: 02/11/09
Effective: 07/15/09. (74
FR 7748)
Interactive Data For Mutual Fund Risk/Return Summary
34-58785
Issued 10/15/2008
Effective 10/18/2008
(73 FR 61678)
Disclosure of Short Sales and Short Positions by Institutional
Investment Managers
33-8891
Issued 02/06/08
Effective 09/15/08
(73 FR 10592)
Electronic Filing and Revision of Form D
33-8876
Issued 12/19/07
Effective 02/04/08
(73 FR 934)
Smaller Reporting Company Regulatory Relief and
Simplification
33-8919
Issued 10/29/08
Effective 01/01/2009
(73 FR 65516)
Mandatory Electronic Submission of Applications for
Orders under the Investment Company Act and Filings
Made Pursuant to Regulation E
33-8823
Issued 07/11/07
Effective 08/20/07
(72 FR 39290)
Extension of the Interactive Data Voluntary Program on the
EDGAR System to Include Mutual Fund Risk/Return Summary
Information
(see effective date section of release for exceptions)
EDGAR Filer Manual (Volume II)
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September 2009
34-55540
Issued 03/27/07
Effective 06/04/07
(72 FR 16934)
Termination of a Foreign Private Issuer’s Registration of a Class
of Securities under Section 12(G) and Duty to File Reports
under Section 13(A) or 15(D) of the Securities Exchange Act of
1934
34-54356
Issued 12/04/06
Effective 01/11/07
(71 FR 74698)
Electronic Filing of Transfer Agent Forms
33-8644
Issued 12/21/05
Effective 12/27/05
(70 FR 76626)
Revisions to Accelerated Filer Definition and Accelerated
Deadlines for Filing Periodic Reports
33-8591
Issued 7/19/05
Effective 12/1/05
(70 FR 44722)
Securities Offering Reform
33-8590
Issued 07/18/05
Rulemaking for EDGAR System
Effective 09/19/2005
Effective 02/06/2006
Effective 6/12/2006
(70 FR 43558)
Technical amendments to Reg S-T Series and class requirements
Additional mandatory electronic filings for investment
companies
33-8587
Issued 7/15/05
Effective 8/22/05
(70 FR 42234)
Use of Form S-8, Form 8-K, and Form 20-F by Shell Companies
34-52029
Issued 7/14/05
Effective 8/22/05
Compliance 4/24/06
(70 FR 42456)
Removal From Listing and Registration of Securities Pursuant to
Section 12(d) of the Securities Exchange Act of 1934
33-8529
Issued 02/03/05
Effective 03/16/05
(70 FR 6556)
XBRL Voluntary Financial Reporting Program on the EDGAR
System
September 2009
xx
EDGAR Filer Manual (Volume II)
33-8518
Issued 12/22/04
Effective 3/08/05
(70 FR 1506)
Asset-Backed Securities
34-50486
Issued 10/04/04
Effective 11/08/04
(69 FR 60287)
Proposed Rule Changes of Self-Regulatory Organizations
33-8400A
Issued 8/04/04
Effective 8/23/04
(69 FR 48370)
Additional Form 8-K Disclosure Requirements and Acceleration
of Filing Date; Correction
33-8410
Issued 4/21/04
Effective 4/26/04
(69 FR 22704)
Mandated Electronic Filing for Form ID
33-8170
34-47069
35-27627
Issued 12/27/02
Mandated Electronic Filing and Website Posting for Forms 3, 4,
and 5
33-8009
Issued 5/14/02
Effective 5/24/02
and 11/4/02
(67 FR 36677)
Mandated EDGAR Filing for Foreign Issuers
33-8007
Issued 9/17/01
(66 FR 49829)
Updated version of the EDGARLink software
33-7999
Issued 7/30/01
(66 FR 42941)
Next stage of EDGAR Modernization
33-7933
Issued 1/16/01
Effective 2/02/01
(66 FR 8764)
Next stage of EDGAR Modernization
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33-7855
Issued 4/24/00
Effective 5/30/00
Rules for the next stage of EDGAR Modernization
Effective 7/10/00
Effective 1/1/01
(65 FR 24788)
Diskette submissions not accepted
Financial Data Schedule requirement removed
33-7789
Issued 1/20/00
Effective 1/24/00
(65 FR 3123)
Adopted updated filing form types in Filer Manual
33-7755
Issued 10/07/99
Effective 10/16/99
(64 FR 56430)
CompuServe discontinued electronic mail service
33-7684
Issued 5/17/99
Effective 6/28/99
(64 FR 27888)
Rules for the first stage of EDGAR modernization adopted
34-40934
Issued 1/12/99
Compliance date 4/1/99
(64 FR 2834)
Electronic filing of Form 13F made mandatory
33-7472
Issued 10/24/97
Effective 1/1/98
(62 FR 58647)
Commission will no longer accept, in paper, filings required to
be submitted electronically, except in a hardship situation
33-7427
Issued 7/1/97
(62 FR 36450)
Minor and technical rule amendments, including the elimination
of transition rules applicable to the phase-in period
33-7122
Issued 12/19/94
(59 FR 67752)
Rules and phase-in schedule made final. Final phase-in lists
published. Minor rule amendments adopted
33-6977
Issued 2/23/93
(58 FR 14628)
Interim rules applicable to electronic filing in general, and
specifically to the Division of Corporation Finance filers
IC-19284
Issued 2/23/93
(58 FR 14848)
Interim rules specific to investment companies
September 2009
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EDGAR Filer Manual (Volume II)
35-25746
Issued 2/23/93
(58 FR 14999)
Interim rules specific to public utility holding companies
33-6980
Issued 2/23/93
(58 FR 15009)
Rules relating to payment of filing fees to the SEC's lockbox in
Pittsburgh, Pennsylvania
EDGAR Filer Manual (Volume II)
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1.
1.1
INTRODUCTION TO VOLUME II
Organization of this Manual
This volume is divided into chapters and appendices. The paragraph and subparagraphs
are numbered for easy reference (e.g., 1.2, 5.6.1).
The chapters of this volume primarily refer to the preparation of EDGAR submissions.
From this point forward, when we reference EDGARLite, we are referencing the custom
templates created for some SEC Forms. From this point forward, when we reference
EDGARLink, we are referencing the EDGARLink submission assembler for EDGAR.
The following outline shows you where to find information in this volume. An index is
also provided at the end of this document.
CHAPTER 1 – Introduction
CHAPTER 2 – Quick Guide to EDGAR Filing
CHAPTER 3 – Index to Forms
CHAPTER 4 – Filing Fee Information
CHAPTER 5 – Constructing Attached Documents and Document Types
CHAPTER 6 – Interactive Data
CHAPTER 7 – Preparing and Transmitting EDGARLink Submissions
CHAPTER 8 – Preparing and Transmitting EDGARLite Submissions
CHAPTER 9 – Preparing and Transmitting Online Submissions
CHAPTER 10 – Filer-Constructed XFDL/XML Submissions
CHAPTER 11 – Determining the Status of your Filing
APPENDICES:
A
Messages Reported by EDGAR
This appendix provides information on acceptance, suspension, and EDGAR error
messages, including all HTML/PDF error messages.
B
Frequently Asked Questions
Answers to some of the questions asked most frequently by EDGAR filers.
C
EDGAR Submission Templates
This appendix provides a list of submission templates and the submission types within
each submission template. It also contains sample submission template information.
D
Paper Forms
Form SE
Form for Submission of Paper Format Exhibits by Electronic Filers
Form TH
Notification of Reliance on Temporary Hardship Exemption
E
Automated Conformance Rules for Template Fields
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EDGAR Filer Manual (Volume II)
EDGAR recognizes specific values for certain fields in each submission template. This
appendix lists the values you must provide in the specified format.
F
Glossary of Commonly Used Terms, Acronyms, and Abbreviations
This glossary contains terms, acronyms, and abbreviations used in the Filer Manual.
1.1.1
Conventions Used in the Filer Manual
As you read in this volume you should notice attributes assigned to certain types of text:
•
Instructions to press a key on a keyboard or click a button on the screen
appear in square brackets and in title case:
◊
◊
•
Titles of check, dialog, and list boxes, fields, functions, options, processes,
queries, reports, pages, tables, and windows appear in title case:
◊
◊
◊
◊
•
The C:\temp directory
Click on the EDGARInstaller.exe icon
Keystroke combinations appear between less-than and greater-than brackets
and in upper case:
◊
◊
•
“Test Filing” radio button
From the “Edit” menu, select “Copy”
“Busy” status
Directories and file names appear bolded:
◊
◊
•
Submission Type list box
Name field
Company Information query
Return Copy check box
Menus, menu options, radio buttons, and statuses appear in title case and have
double quotation marks around them:
◊
◊
◊
•
Press [Enter]
Click [Module/Segment]
<ALT-TAB>
<CTRL-C>
Internet Hyperlinks appear underlined:
◊
Home
EDGAR Filer Manual (Volume II)
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September 2009
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.
All primary and secondary documents must be in certain standard electronic formats to be
accepted by the EDGAR system. The EDGAR system accepts ASCII, HTML, or XML primary
documents. If you include graphics in your HTML document, then you must also include the .jpg
and .gif files that contain your graphics. Two other document formats can be used as unofficial
copies: PDF and XBRL. You must follow all of the rules outlined in this manual with regard to
formatting these documents regardless of the tool you use to prepare and transmit your
submission. Keep in mind that not all document formats are permitted for each tool.
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EDGAR Filer Manual (Volume II)
2.1.1
Using EDGARLink Templates
If you are using EDGARLink templates, once you have all of your documents prepared, you can
assemble your submission. Open the template and after you select the submission type, you will
be required to answer a few questions about the filing. This data will be added to your document
content, and is commonly called the header, or supplemental data.
There are a few questions on the main page of EDGARLink templates that require special
attention. The Live/Test radio buttons designate whether your submission will be considered a
live filing. A test filing allows you to make sure that the submission is correct by checking all of
the assembled documents and applying host processing steps like determining the fee and
checking your security codes. For a test submission, fees will not be deducted, the filing will not
be disseminated, and your filing will not count towards your requirement to file with the SEC.
Test filings are routinely removed from the internal system after a short period, generally six
calendar days.
The Return Copy checkbox allows you to indicate whether you want to receive an exact copy of
your filing after processing is complete. Return copies can be retrieved from some of the
EDGAR Websites. Submission contact information may be used by the Filer Support Branches
or the SEC divisions if there is an issue with your filing. Including this information allows us to
get in touch with you quickly. Using the Notification section of the template, you may add
multiple e-mail addresses where you would like a notification message sent. Using other pages
on the templates, you may add secondary documents, provide fee information, and validate your
filing. You must save your filing to your local computer.
After the filing is assembled, you can transmit it to the host system. There are a number of
mechanisms you can use for transmission when using EDGARLink templates. The most
frequently used is the Internet. A few filers send in submissions via modems using direct dial and
PPP. Some large volume filers transmit via a dedicated telecommunications link. For Internet
and PPP transmissions, you must login to the host system to transmit your filing. To do this you
must be a registered EDGAR filer. If you have not yet registered you will find the details on this
process in Volume I of the Filer Manual.
2.1.2
EDGAR OnlineForms/XML Website
The EDGAR OnlineForms/XML Website tool is an Internet based online application. Filers can
create an Ownership form by entering primary document data and the header data in a single
session. You do not have to worry about the differences between the types of data or how it is
translated into the resulting XML document. You must login to the EDGAR OnlineForms/XML
Website and indicate which form you would like to complete. Answer all of the questions. All
filings assembled on this site are considered live, so please be careful as you enter information.
You will be given a number of chances to review and correct information before you send it to
the host system. Similar to EDGARLink templates, 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.
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September 2009
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
September 2009
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,
2-3
Completion
EDGAR Filer Manual (Volume II)
Step
Activity
Completion
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.
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.
6
Download and/or install the tool you will need
to assemble the submission. (Note you do
not need to perform this step for
OnlineForms.) See Section 7.2 Installation for
EDGARLink and Sections 8.2 What is
Microsoft InfoPath 2003 and 8.3 Downloading
and Installing Templates for EDGARLite.
7
Use the tool to create or assemble the
submission. (Note you do not need to
perform this step for OnlineForms.) See
Sections 7.3 Preparing Your EDGARLink
Submission through 7.5 Saving Your
Submission for EDGARLink; and Sections
8.4 Preparing your EDGARLite Submission
through 8.5 Saving Your Filing, for
EDGARLite.
REMEMBER TO ALWAYS VALIDATE
YOUR SUBMISSION!
OnlineForms
6&7
Access the EDGAR OnlineForms/XML
Website and enter your form data. See
Chapter 8 for details. Transmit after data
entry and verification. Skip to step 11.
8
Transmit a test submission to the EDGAR
system. See Section 7.6.5 Test Submissions
for EDGARLink and Section 8.6 Transmitting
XML Submissions.
9
Review your acceptance/suspense message
or return copy to determine if changes are
required. See Section 11.5, Submission
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September 2009
Step
Activity
Completion
Information for instructions.
2.3
2.3.1
10
Transmit a live submission to the EDGAR
system. Make sure that a live file is created
by having the live button clicked. See Section
7, Transmissions to EDGAR for EDGARLink
and Section 8.Transmitting XML
Submissions.
11
Review your acceptance/suspense message.
If necessary, correct errors and file again.
See Section 11.5, Submission Information for
instructions on reviewing your
acceptance/suspense message.
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
There are two industry standard browsers currently in use today: Netscape Navigator and
Microsoft Internet Explorer (IE). We recommend that you use Netscape version 5.0 or later, or
Internet Explorer version 5.0 or later. The EDGAR Filing Website does not support Netscape
version 6.0. Both browsers comply with Secure Socket Layer (SSL) communications that you
will use to reach the EDGAR Filing Website, and are easy to obtain. Which browser you use is a
personal preference. This section covers some functions that are innate to browsers, how your
browser should be set up, and the differences between Netscape and IE. You should be aware
that there might be subtle differences if you are using IE or other versions of Netscape.
September 2009
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EDGAR Filer Manual (Volume II)
Netscape Menu Bar
Internet Explorer Menu Bar
Figure 2-1: Browser Menu Bars
Both browsers have very similar navigation functions: [Back], [Forward], [Stop], and [Reload]
buttons, Current Address Location fields, as well as buttons for performing other functions such
as printing and saving. The largest difference between the two browsers is button appearances
and where to update the preference settings. For detailed information on your browser, see your
browser’s user manual or help function.
The browser window works similarly to all windows, in that it can be maximized, minimized,
and sized. The default menu bar contains buttons that help you navigate the Internet; however,
these buttons do not necessarily help you navigate EDGAR. For the purposes of logging into
EDGAR, downloading files, submitting filings and company queries, or updating company
information, these buttons do not apply. Some of the functions you can use are Bookmark, to
mark the EDGAR Login page for easy accessibility; Back, to correct, add, or remove criteria
from a query; and Security, to turn on or off your security functions.
2.3.4
Accessing EDGAR
To access EDGAR, you must have EDGAR access codes. New filers and filers who want to file
in another capacity (e.g., filing agent or training agent) must use Form ID to apply for EDGAR
access codes. The Form ID must be filed electronically through the EDGAR Filer Management
Website and an accompanying manually signed and notarized authentication document must be
faxed to the Commission. If we do not receive your fax, we cannot accept your application.
Details of this process are covered in other sections of this manual. Once you have obtained your
access codes, you will be ready to login to EDGAR, download submission templates, transmit
submissions, run company queries, update your company information, or change your password
or CCC (CIK Confirmation Code).
2.3.5
Getting Help with EDGAR
For Procedural and Technical questions, contact Filer Support
You can reach our Filer Support Branches in the Divisions at (202) 551-8900. These offices
respond to general EDGAR questions like how to become a filer, the form ID process, how to
get to the Websites, how to update filer information, filing of forms, and header tags. Filer
Support is available each business day from 9:00 a.m. to 5:30 p.m. Eastern Time.
For general fee information, contact our Fee Account Services Branch in the Office of Financial
Management at (202) 551-8989.
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September 2009
For Substantive questions, contact your Division
For filing content, rule interpretations, filing date adjustments, and hardship exemption requests,
contact the division that reviews the filing, the Division of Corporation Finance or Investment
Management, during normal business hours 9:00 a.m. to 5:30 p.m., Eastern Time.
Division of Corporation Finance:
For help with filings reviewed by the Division of Corporation Finance, contact the Office
of Information Technology in the Division of Corporation Finance at (202) 551-3600.
Division of Trading and Markets
For help with short sale filings, contact the Office of Interpretation and Guidance in the
Division of Trading and Markets inquiry line: (202) 551-5777.
Division of Investment Management:
For help with Form 13-F, call the IM Chief Counsel inquiry line: (202) 551-6865.
For help with Form N-SAR or Form 24F-2, call the N-SAR/24F-2 inquiry line: (202)
551-6703.
For help with investment company filings (except Forms 13-F, N-SAR and 24F-2), call
the IM EDGAR inquiry line: (202) 551-6989.
2.4
•
For questions concerning post-acceptance corrections and withdrawals, first please
read our notice, “IM EDGAR Post-Acceptance Corrections” on the Information for
EDGAR Filers web page (http://www.sec.gov/info/edgar.shtml).
•
For questions concerning series and classes (contracts), first read our notice, “Series
and Class (Contract) Notice and FAQ’s,” on the Information for EDGAR Filers web
page (http://www.sec.gov/info/edgar.shtml).
EDGAR Gateway and Websites
The SEC maintains a number of websites and URLs to support the filing process. As we have
developed more sites and URLs, it has become more complicated for filers to find the correct
location for any single activity. To alleviate this problem, we developed the EDGAR Gateway to
act as an interface between all EDGAR websites and URLs. By choosing the link that describes
what you want to do, you can connect to the correct resource to accomplish your task. You can
reach the EDGAR Gateway by using the following URL:
http://www.portal.edgarfiling.sec.gov
You can use links on this URL to access the websites or URLs. If you only remember one
EDGAR website, this is the one to remember. The other EDGAR websites and/or URLs as well
as their uses are as follows:
URL
Name
https://www.edgarfiling.sec.gov
EDGAR Filing Website
Transmit EDGARLink Templates
Transmit XFDL Filer-Constructed Forms
Updates of Entity Information
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EDGAR Filer Manual (Volume II)
Filing Status and E-mail Notifications
Return Copy Retrieval
Download EDGARLink Application
Download EDGARLink templates and fee rate table
https://www.onlineforms.edgarfiling.sec.gov
EDGAR OnlineForms/XML Website
Prepare and transmit Ownership filings
Prepare and transmit Form D Filings
Transmit XML Filer-Constructed Submissions
Updates of Entity Information
Filing Status and E-mail Notifications
Return Copy Retrieval
Download EDGARLite templates
https://www.filermanagement.edgarfiling.sec.gov/
EDGAR Filer Management Website
Apply for EDGAR Access (New)
Generate Access Codes (New/Replacement)
Update Passphrase
Convert Paper Only Filer to Electronic Filer
EDGAR Access for New Serial Companies
Download the Filer Manual
http://www.edgarcompany.sec.gov
EDGAR Company Database
Public Access to company information
http://www.sec.gov
SEC’s Public Website
Access to filings
Information on Existing Rules
Information on Proposed Rules
Download the Filer Manual
Frequently Asked Questions
Download Filer-Constructed Technical
Specifications
Please note that there may be more than one URL or website to help you with a single task. For
example, there are two URLs where you can change entity data and download the Filer Manual.
Please be very careful in linking to the websites. Some are preceded by https: and you will not be
allowed access to a secure site without this designator. You should use the Favorites feature built
into Internet Explorer to store the URLs for the sites you use frequently.
EDGAR Filer Manual (Volume II)
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September 2009
3.
INDEX TO FORMS
As a filer, you will first need to determine whether you must meet your filing obligation via
EDGAR. The SEC Rules, particularly Regulation S-T, General Rules and Regulations for
Electronic Filings, outline which filings are mandated as electronic. This means that they must be
filed on EDGAR unless there is a case for Temporary or Permanent Hardship. (The rules for
each form and hardship exemptions may differ, so please see the regulation for specific
information.) Once you determine the form you need to file is electronic, then you need to
identify the submission type to use. For each submission type, there are specific tools that you
can use.
As the EDGAR system has evolved using new technologies, tools have been added, changed,
and sometimes updated. There is no longer a single tool for preparing an EDGAR submission.
Your guide to the tools is this index. The first index allows you to lookup EDGAR electronic
submission types easily if all you know is the submission form type. Included in the last two
columns is detailed information about the tools that are used to create and/or assemble the filing.
The second index is easiest to use if you are more comfortable looking up your submission type
by Act.
Before using the indexes, it is important to understand the difference between the Code of
Federal Regulations (CFR) Form/Schedule/Rule column reference and the EDGAR Submission
Type column. The index entries under the CFR Form/Schedule/Rule column refer to the titles of
the actual Form, Schedule or Rule named in the CFR. The Submission Type refers to Form
variations filers use on the electronic filing system to fulfill their filing obligation. For example,
the paper Form 15 is implemented on EDGAR as a number of different submission types
including: 15-12B, 15-12G, and 15-15D. The last three digits represent the sections of the 34 Act
under which the filer is registered.
Using either Index, find the submission type, check that the description of the form matches your
understanding of the purpose of the form, and identify the tool or template that should be used to
create the form. The options in this column are EDGARLink and the corresponding templates,
EDGARLite and the corresponding templates and OnlineForms. There is a section in this manual
describing in detail each of these tools. Chapter 7 PREPARING AND TRANSMITTING
EDGARLINK SUBMISSIONS describes EDGARLink. Chapter 8 PREPARING AND
TRANSMITTING EDGARLITE SUBMISSIONS describes EDGARLite. Chapter 9,
PREPARING AND TRANSMITTING ONLINE SUBMISSIONS, describes online submissions
using the EDGAR OnlineForms/XML Website. The column entitled Filer-Constructed Technical
Specifications should only be used by filers who want to create their submissions without the use
of EDGAR tools. These Technical Specifications are available on the SEC’s Public Website. The
Technical Specifications are delivered separately and are not part of the Filer Manual.
Note: In Section 3.1 for simplicity we include both the initial form and the associated
amendment in the Submission Type column.
September 2009
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EDGAR Filer Manual (Volume II)
3.1
Alpha/Numeric
Submission Type
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
1-E, 1-E/A
Notification under Regulation E by small
business investment companies and business
development companies.
EDGARLink
Template 3
XFDL Technical
Specification
1-E AD, 1-E AD/A
Sales material filed pursuant to Rule 607 under
Regulation E.
EDGARLink
Template 3
XFDL Technical
Specification
2-E, 2-E/A
Report of sales of securities pursuant to Rule
609 under Regulation E.
EDGARLink
Template 3
XFDL Technical
Specification
10-12B, 10-12B/A
Initial general form for registration of a class of
securities pursuant to section 12(b)
EDGARLink
Template 3
XFDL Technical
Specification
10-12G, 10-12G/A
Initial general form for registration of a class of
securities pursuant to section 12(g)
EDGARLink
Template 3
XFDL Technical
Specification
10-D, 10-D/A
Periodic distribution reports by Asset-Backed
issuers pursuant to Rule 13a-17 or 15d-17
EDGARLink
Template 3
XFDL Technical
Specification
10-K, 10-K/A
Annual report pursuant to section 13 and 15(d)
EDGARLink
Template 3
XFDL Technical
Specification
10KSB, 10KSB/A
Optional form for annual and transition reports of EDGARLink
small business issuers under section 13 or 15(d) Template 3
Will no longer be accepted as of March 16, 2009
XFDL Technical
Specification
10-KT, 10-KT/A
Transition report pursuant to Rule 13a-10 or
15d-10
EDGARLink
Template 3
XFDL Technical
Specification
10-Q, 10-Q/A
Quarterly report pursuant to sections 13 or 15(d) EDGARLink
Template 3
XFDL Technical
Specification
10-QT, 10-QT/A
Transition report pursuant to Rule 13a-10 or
15d-10
EDGARLink
Template 3
XFDL Technical
Specification
11-K, 11-K/A
Annual report of employee stock purchase,
savings and similar plans
EDGARLink
Template 3
XFDL Technical
Specification
11-KT, 11-KT/A
Transition report pursuant to rule 13a-10 or 15d10
EDGARLink
Template 3
XFDL Technical
Specification
13F-HR, 13F-HR/A
Initial Quarterly Form 13F Holdings report filed
by institutional managers
EDGARLink
Template 3
XFDL Technical
Specification
13F-NT, 13F-NT/A
Initial Quarterly Form 13F Notice Report filed by
institutional managers
EDGARLink
Template 3
XFDL Technical
Specification
144, 144/A
Filing for proposed sale of securities under Rule
144
EDGARLink
Template 2
XFDL Technical
Specification
15-12B, 15-12B/A
Notice of termination of registration of a class of
securities under Section 12(b)
EDGARLink
Template 3
XFDL Technical
Specification
15-12G, 15-12G/A
Notice of termination of registration of a class of
securities under Section 12(g)
EDGARLink
Template 3
XFDL Technical
Specification
15-15D, 15-15D/A
Notice of suspension of duty to file reports
EDGARLink
XFDL Technical
EDGAR Filer Manual (Volume II)
3-2
September 2009
Submission Type
Description
pursuant to Section 13 and 15(d) of the Act
Tool/
Template
Number
Template 3
FilerConstructed
Form Spec.
Specification
15F-12B, 15F12B/A
Notice of termination of a foreign private issuer’s EDGARLink
registration of a class of securities under Section Template 3
12(b).
XFDL Technical
Specification
15F-12G,
15F12G/A
Notice of termination of a foreign private issuer’s EDGARLink
registration of a class of securities under Section Template 3
12(g).
XFDL Technical
Specification
15F-15D,
15F15D/A
Notice of a foreign private issuer’s suspension of EDGARLink
duty to file reports pursuant to Section 13 and
Template 3
15(d) of the Act
XFDL Technical
Specification
18-12B, 18-12B/A
Form for initial registration of securities of foreign EDGARLink
governments or political subdivisions pursuant to Template 3
section 12(b)
XFDL Technical
Specification
18-12G, 18-12G/A
Form for initial registration of securities of foreign EDGARLink
governments or political subdivisions thereof
Template 3
pursuant to section 12(g)
XFDL Technical
Specification
18-K, 18-K/A
Annual report for foreign governments and
political subdivisions
EDGARLink
Template 3
XFDL Technical
Specification
20-F, 20-F/A
Annual and transition report of foreign private
issuers pursuant to sections 13 or 15(d)
EDGARLink
Template 3
XFDL Technical
Specification
20FR12B,
20FR12B/A
Form for initial registration of a class of
securities of foreign private issuers pursuant to
section 12(b)
EDGARLink
Template 3
XFDL Technical
Specification
20FR12G,
20FR12G/A
Form for initial registration of a class of
securities of foreign private issuers pursuant to
section 12(g)
EDGARLink
Template 3
XFDL Technical
Specification
24F-2NT,
24F-2NT/A
Rule 24F-2 notice filed on Form 24F-2
EDGARLink
Template 1
XFDL Technical
Specification
25, 25/A
Notification filed by issuer to voluntarily withdraw EDGARLink
a class of securities from listing and registration Template 3
on a national securities exchange
XFDL Technical
Specification
25-NSE, 25-NSE/A
Notification filed by national security exchange to Distributed to
report the removal from listing and registration of National
matured, redeemed or retired securities
Securities
Exchanges
only
Distributed to
National
Securities
Exchanges only
3, 3/A
Initial statement of beneficial ownership of
securities
OnlineForms
Ownership XML
Technical
Specification
305B2, 305B2/A
Application for designation of a new trustee
under the Trust Indenture Act
EDGARLink
Template 3
XFDL Technical
Specification
September 2009
3-3
EDGAR Filer Manual (Volume II)
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
4, 4/A
Statement of changes in beneficial ownership of
securities
OnlineForms
Ownership XML
Technical
Specification
40-6B, 40-6B/A
Application under the Investment Company Act
by an employees’ securities company
EDGARLink
Template 3
XFDL Technical
Specification
40-17F1,
40-17F1/A
Initial certificate of accounting of securities and
similar investments in the custody of
management investment companies filed
pursuant to Rule 17f-1 of the Investment
Company Act of 1940 filed on Form N-17F-1
EDGARLink
Template 2
XFDL Technical
Specification
40-17F2,
40-17F2/A
Initial certificate of accounting of securities and
similar investments in the custody of
management investment companies filed
pursuant to Rule 17f-2 of the Investment
Company Act of 1940 filed on Form N-17F-2
EDGARLink
Template 2
XFDL Technical
Specification
40-17G, 40-17G/A
Fidelity bond filed pursuant to Rule 17g1(g)(1) of EDGARLink
the Investment Company Act of 1940
Template 2
XFDL Technical
Specification
40-17GCS,
4017GCS/A
Filings of claim or settlement pursuant to rule
EDGARLink
17g-1(g)(1)(2) or (3) of the Investment Company Template 2
Act of 1940
XFDL Technical
Specification
40-24B2,
40-24B2/A
Filing of sales literature pursuant to Rule 24b2
under the Investment Company Act of 1940
EDGARLink
Template 2
XFDL Technical
Specification
40-33, 40-33/A
Copies of all stockholder derivative actions filed
with a court against an investment company or
an affiliate thereof pursuant to Section 33 of the
Investment Company Act of 1940
EDGARLink
Template 2
XFDL Technical
Specification
40-8B25
Document or report
EDGARLink
Template 2
XFDL Technical
Specification
40-8F-2, 40-8F-2/A
Initial application for deregistration pursuant to
Investment Company Act Rule 0-2
EDGARLink
Template 2
XFDL Technical
Specification
40-APP, 40-APP/A
Applications under the Investment Company Act EDGARLink
other than those reviewed by Office of Insurance Template 3
Products
XFDL Technical
Specification
40-F, 40-F/A
Annual reports filed by certain Canadian issuers
pursuant to Section 15(d) and Rule 15d-4
EDGARLink
Template 3
XFDL 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
Template 3
XFDL 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
Template 3
XFDL Technical
Specification
40-OIP, 40-OIP/A
Applications under the Investment Company Act
reviewed by Office of Insurance Products
EDGARLink
Template 3
XFDL Technical
Specification
Submission Type
EDGAR Filer Manual (Volume II)
3-4
September 2009
Submission Type
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
424A
Prospectus filed pursuant to Rule 424(a)
EDGARLink
Template 3
XFDL Technical
Specification
424B1
Prospectus filed pursuant to Rule 424(b)(1)
EDGARLink
Template 1
XFDL Technical
Specification
424B2
Prospectus filed pursuant to Rule 424(b)(2)
EDGARLink
Template 1
XFDL Technical
Specification
424B3
Prospectus filed pursuant to Rule 424(b)(3)
EDGARLink
Template 1
XFDL Technical
Specification
424B4
Prospectus filed pursuant to Rule 424(b)(4)
EDGARLink
Template 1
XFDL Technical
Specification
424B5
Prospectus filed pursuant to Rule 424(b)(5)
EDGARLink
Template 1
XFDL Technical
Specification
424B7
Prospectus filed pursuant to Rule 424(b)(7)
EDGARLink
Template 1
XFDL Technical
Specification
424B8
Prospectus filed pursuant to Rule 424(b)(8)
EDGARLink
Template 1
XFDL Technical
Specification
425
Filing under Securities Act Rule 425 of certain
EDGARLink
prospectuses and communications in connection Template 2
with business combination transactions
XFDL 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
Template 3
XFDL Technical
Specification
485BPOS
Post-effective amendment filed pursuant to
Securities Act Rule 485(b) (this filing cannot be
submitted as a 1940 Act only filing)
EDGARLink
Template 3
XFDL Technical
Specification
485BXT
Post-effective amendment filed pursuant to Securities EDGARLink
Act Rule 485(b)(1)(iii) to designate a new effective
Template 3
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)
XFDL Technical
Specification
486APOS
Post-effective amendment to filing filed pursuant
to Securities Act Rule 486(a)
EDGARLink
Template 3
XFDL Technical
Specification
486BPOS
Post-effective amendment to filing filed pursuant
to Securities Act Rule 486(b)
EDGARLink
Template 3
XFDL Technical
Specification
487
Pre-effective pricing amendment filed pursuant
to Securities Act Rule 487
EDGARLink
Template 1
XFDL Technical
Specification
497
Definitive materials filed under paragraph (a),
(b), (c), (d), (e) or (f) of Securities Act Rule 497
EDGARLink
Template 3
XFDL Technical
Specification
497AD
Filing by certain investment companies of
EDGARLink
Securities Act Rule 482 advertising in
Template 3
accordance with Securities Act Rule 497 and the
Note to Rule 482(c)
XFDL Technical
Specification
September 2009
3-5
EDGAR Filer Manual (Volume II)
Submission Type
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
497H2
Filings made pursuant to Rule 497(h)(2)
EDGARLink
Template 3
XFDL Technical
Specification
497J
Certification of no change in definitive materials
under paragraph (j) of Securities Act Rule 497
EDGARLink
Template 3
XFDL Technical
Specification
497K
Summary Prospectus for certain open-end
management investment companies filed
pursuant to Securities Act Rule 497(k)
Cannot be used until March 31, 2009.
EDGARLink
Template 3
XFDL Technical
Specification
497K1
Profiles for certain open-end management
investment companies filed pursuant to
Securities Act Rule 497(k)(1)(i)
EDGARLink
Template 3
XFDL Technical
Specification
EDGARLink
Template 3
XFDL Technical
Specification
EDGARLink
Template 3
XFDL Technical
Specification
EDGARLink
Template 3
XFDL Technical
Specification
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.
5, 5/A
Annual statement of changes in beneficial
ownership of securities
OnlineForms
Ownership XML
Technical
Specification
6-K, 6-K/A
Current report of foreign issuer pursuant to
Rules 13a-16 and 15d-16 Amendments
EDGARLink
Template 3
XFDL Technical
Specification
8-A12B, 8-A12B/A
Form for the registration / listing of a class of
securities on a national securities exchange
pursuant to section 12(b)
EDGARLink
Template 3
XFDL Technical
Specification
8-A12G, 8-A12G/A
Form for registration of a class of securities
pursuant to section 12(g)
EDGARLink
Template 3
XFDL Technical
Specification
8-K, 8-K/A
Current report filing
EDGARLink
Template 3
XFDL Technical
Specification
EDGAR Filer Manual (Volume II)
3-6
September 2009
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
Template 3
XFDL 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
Template 3
XFDL Technical
Specification
8-K15D5,
8-K15D5/A
Notification of assumption of duty to report by
successor issue under section 15(d)
EDGARLink
Template 3
XFDL Technical
Specification
ANNLRPT,
ANNLRPT/A
Periodic Development Bank filing, submitted
annually
EDGARLink
Template 2
XFDL Technical
Specification
APP WD,
APP WD/A
Withdrawal of an application for exemptive or
other relief from the federal securities laws
EDGARLink
Template 3
XFDL Technical
Specification
ARS, ARS/A
Annual report to security holders
EDGARLink
Template 3
XFDL Technical
Specification
AW
Withdrawal of amendment to a registration
statement filed under the Securities Act
EDGARLink
Template 3
XFDL Technical
Specification
AW WD
Withdrawal of a request for withdrawal of an
amendment to a registration statement
EDGARLink
Template 1
XFDL Technical
Specification
CB, CB/A
Notification form filed in connection with certain
tender offers, business combinations and rights
offerings, in which the subject company is a
foreign private issuer of which less than 10% of
its securities are held by U.S. persons
EDGARLink
Template 2
XFDL Technical
Specification
CORRESP
A correspondence can be sent as a document
with another submission type or can be sent as
a separate submission.
EDGARLink
Template 4
XFDL Technical
Specification
D, D/A
Official notice of an offering of securities that is
made without registration under the Securities
Act in reliance on an exemption provided by
Regulation D and Section 4(6) under the Act.
Online Forms N/A
DEF 14A
Definitive proxy statements
EDGARLink
Template 2
XFDL Technical
Specification
DEF 14C
Definitive information statements
EDGARLink
Template 2
XFDL Technical
Specification
DEFA14C
Definitive additional information statement
materials including Rule 14(a)(12) material
EDGARLink
Template 2
XFDL Technical
Specification
DEFC14A
Definitive proxy statement in connection with
contested solicitations
EDGARLink
Template 2
XFDL Technical
Specification
DEFC14C
Definitive information statement - contested
solicitations
EDGARLink
Template 2
XFDL Technical
Specification
DEFM14A
Definitive proxy statement relating to a
merger,acquisition, or disposition
EDGARLink
Template 2
XFDL Technical
Specification
September 2009
3-7
EDGAR Filer Manual (Volume II)
Submission Type
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
DEFM14C
Definitive information statement relating to
merger or acquisition
EDGARLink
Template 2
XFDL Technical
Specification
DEFN14A
Definitive proxy statement filed by non
management
EDGARLink
Template 2
XFDL Technical
Specification
DEFR14A
Definitive revised proxy soliciting materials
EDGARLink
Template 2
XFDL Technical
Specification
DEFR14C
Definitive revised information statement
materials
EDGARLink
Template 2
XFDL Technical
Specification
DEL AM
Separately filed delaying amendment under
EDGARLink
Securities Act Rule 473 to delay effectiveness of Template 3
a 1933 Act registration statement
XFDL Technical
Specification
DFAN14A
Definitive additional proxy soliciting materials
filed by non-management including Rule
14(a)(12) material
EDGARLink
Template 2
XFDL Technical
Specification
DFRN14A
Revised definitive proxy statement filed by nonmanagement
EDGARLink
Template 2
XFDL Technical
Specification
DSTRBRPT,
DSTRBRPT/A
Distribution of primary obligations Development
Bank report
EDGARLink
Template 2
XFDL Technical
Specification
F-1, F-1/A
Registration statement for securities of certain
foreign private issuers
EDGARLink
Template 1
XFDL Technical
Specification
F-10, F-10/A
Registration statement for securities of certain
Canadian issuers under the Securities Act of
1933
EDGARLink
Template 1
XFDL Technical
Specification
F-10EF
Auto effective registration statement for
securities of certain Canadian issuers under the
Securities Act of 1933
EDGARLink
Template 1
XFDL Technical
Specification
F-10POS
Post-effective amendment to a F-10EF
registration
EDGARLink
Template 1
XFDL Technical
Specification
F-1MEF
A new registration statement filed under Rule
EDGARLink
462(b) to add securities to a prior related
Template 1
effective registration statement filed on Form F-1
XFDL Technical
Specification
F-3, F-3/A
Registration statement for specified transactions
by certain foreign private issuers
EDGARLink
Template 1
XFDL Technical
Specification
F-3ASR
Automatic shelf registration statement of
securities of well-known seasoned issuers
EDGARLink
Template 1
XFDL Technical
Specification
F-3D
Registration statement for dividend or interest
reinvestment plan securities of foreign private
issuers
EDGARLink
Template 1
XFDL Technical
Specification
F-3DPOS
Post-Effective amendment to a F-3D registration EDGARLink
Template 1
XFDL Technical
Specification
EDGAR Filer Manual (Volume II)
3-8
September 2009
Tool/
Template
Number
FilerConstructed
Form Spec.
F-3MEF
A new registration statement filed under Rule
EDGARLink
462(b) to add securities to a prior related
Template 1
effective registration statement filed on Form F 3
XFDL Technical
Specification
F-4 POS
Post-effective amendment to a F-4EF
registration
EDGARLink
Template 1
XFDL Technical
Specification
F-4, F-4/A
Registration statement for securities issued by
foreign private issuers in certain business
combination transactions
EDGARLink
Template 1
XFDL Technical
Specification
F-4EF
Auto effective registration statement for
securities by certain foreign private issuers in
connection with certain business combination
transactions
EDGARLink
Template 1
XFDL Technical
Specification
F-4MEF
A new registration statement filed under Rule
EDGARLink
462(b) to add securities to a prior related
Template 1
effective registration statement filed on Form F 4
XFDL Technical
Specification
F-6 POS
Post-effective amendment to a F-6EF
registration
EDGARLink
Template 1
XFDL Technical
Specification
F-6, F-6/A
Registration statement for American Depositary
Receipts representing securities of certain
foreign private issuers
EDGARLink
Template 1
XFDL Technical
Specification
F-6EF
Auto effective registration statement for
American Depositary Receipts representing
securities of certain foreign private issuers
EDGARLink
Template 1
XFDL Technical
Specification
F-7 POS
Post-effective amendment to a F-7 registration
EDGARLink
Template 1
XFDL 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
Template 1
XFDL Technical
Specification
F-8 POS
Post-effective amendment to a F-8 registration
EDGARLink
Template 1
XFDL 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
Template 1
XFDL Technical
Specification
F-80, F-80/A
Registration of securities of certain Canadian
EDGARLink
issuers to be issued in exchange offers or a
Template 1
business combination under the Securities Act of
1933
XFDL Technical
Specification
F-80POS
Post-effective amendment to a F-80 registration
EDGARLink
Template 1
XFDL Technical
Specification
F-9 POS
Post-effective amendment to a F-9EF
registration
EDGARLink
Template 1
XFDL Technical
Specification
Submission Type
September 2009
Description
3-9
EDGAR Filer Manual (Volume II)
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
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
Template 1
XFDL Technical
Specification
F-9EF
Auto effective registration of securities of certain
investment grade debt or investment grade
preferred securities of certain Canadian issuers
under the Securities Act of 1933
EDGARLink
Template 1
XFDL Technical
Specification
F-N, F-N/A
Notification of the appointment of an agent for
service by certain foreign institutions
EDGARLink
Template 2
XFDL Technical
Specification
FWP
Filing under Securities Act Rules 163/433 of free EDGARLink
writing prospectuses
Template 2
XFDL Technical
Specification
F-X, F-X/A
For appointment of agent for service of process
by issuers registering securities
EDGARLink
Template 2
XFDL Technical
Specification
N-1, N-1/A
Initial registration statement filed on Form N-1
for open-end management investment
companies.
EDGARLink
Template 1
XFDL Technical
Specification
N-14 8C, N-14
8C/A
Initial registration statement filed on Form N14
by closed-end investment company (business
combinations)
EDGARLink
Template 1
XFDL 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
Template 1
XFDL Technical
Specification
N-14MEF
A new registration statement filed on Form N14
by closed end investment companies filed under
Securities Act Rule 462(b) of up to an additional
20% of securities for an offering that was
registered on Form N-14
EDGARLink
Template 1
XFDL Technical
Specification
N-18F1, N-18F1/A
Initial notification of election pursuant to Rule
18f-1 filed on Form N-18F-1
EDGARLink
Template 2
XFDL Technical
Specification
N-1A, N-1A/A
Initial registration statement filed on Form N1A
for open-end management investment
companies
EDGARLink
Template 1
XFDL Technical
Specification
N-2, N-2/A
Initial filing of a registration statement on Form
N-2 for closed-end investment companies
EDGARLink
Template 1
XFDL 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
Template 2
XFDL Technical
Specification
N-23C3A,
N23C3A/A
Notification of periodic repurchase offer Filed
pursuant to Rule 23c-3(b) only
EDGARLink
Template 2
XFDL Technical
Specification
N-23C3B,
N23C3B/A
Filing pursuant to Rule 23c-3(c) only on Form N- EDGARLink
23C-3
Template 2
XFDL Technical
Specification
Submission Type
EDGAR Filer Manual (Volume II)
3-10
September 2009
Tool/
Template
Number
FilerConstructed
Form Spec.
N-23C3C,
N23C3C/A
Filing pursuant to Rule 23c-3(b) and (c) on Form EDGARLink
N-23C-3
Template 2
XFDL Technical
Specification
N-27D-1,
N-27D-1/A
Accounting for segregated trust accounts on
Form N-27D-1
EDGARLink
Template 2
XFDL Technical
Specification
N-2MEF
A new registration statement on Form N-2 filed
under Securities Act Rule 462(b) by closed-end
investment companies of up to an additional
20% of securities for an offering that was
registered on Form N-2
EDGARLink
Template 1
XFDL Technical
Specification
N-3, N-3/A
Initial registration statement on Form N-3 for
separate accounts (management investment
companies)
EDGARLink
Template 1
XFDL Technical
Specification
N-30B-2
Periodic and interim reports mailed to
investment company shareholders (other than
annual and semi-annual reports mailed to
shareholders pursuant to Rule 30e-1)
EDGARLink
Template 3
XFDL Technical
Specification
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
Template 3
XFDL Technical
Specification
N-4, N-4/A
Initial registration statement on Form N-4 for
separate accounts (unit investment trusts)
EDGARLink
Template 1
XFDL Technical
Specification
N-5, N-5/A
Registration statement for small business
investment companies
EDGARLink
Template 1
XFDL Technical
Specification
N-54A, N-54A/A
Notification of election by business development
companies filed on Form N-54A
EDGARLink
Template 2
XFDL Technical
Specification
N-54C, N-54C/A
Notification of withdrawal by business
development companies filed on Form N-54C
EDGARLink
Template 2
XFDL Technical
Specification
N-6, N-6/A
Registration statement for separate accounts
(unit investment trusts)
EDGARLink
Template 1
XFDL Technical
Specification
N-6F, N-6F/A
Notice of intent by business development
companies to elect to be subject to Sections 55
through 65 of the 1940 Act filed on Form N-6F
EDGARLink
Template 2
XFDL Technical
Specification
N-8A, N-8A/A
Initial notification of registration under section
8(a) filed on Form N-8A
EDGARLink
Template 2
XFDL Technical
Specification
N-8B-2, N-8B-2/A
Initial registration statement for unit investment
trusts filed on Form N-8B-2
EDGARLink
Template 2
XFDL Technical
Specification
N-8B-3, N-8B-3/A
Initial registration statement for periodic payment EDGARLink
plans filed on Form N-8B-3
Template 2
XFDL Technical
Specification
N-8B-4, N-8B-4/A
Initial registration statement for face-amount
certificate companies filed on Form N-8B-4
XFDL Technical
Specification
Submission Type
September 2009
Description
3-11
EDGARLink
Template 2
EDGAR Filer Manual (Volume II)
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
N-8F, N-8F/A
Application for deregistration made on Form N8F
EDGARLink
Template 2
XFDL Technical
Specification
N-CSR, N-CSR/A
Certified annual shareholder report of registered
management investment companies filed on
Form N-CSR
EDGARLink
Template 3
XFDL Technical
Specification
N-CSRS, NCSRS/A
Certified semi-annual shareholder report of
registered management investment companies
filed on Form N-CSR
EDGARLink
Template 3
XFDL Technical
Specification
N-PX, N-PX/A
Annual Report of Proxy Voting Record of
EDGARLink
Registered Management Investment Companies Template 3
filed on Form N-PX
XFDL Technical
Specification
N-Q, N-Q/A
Quarterly Schedule of Portfolio Holdings of
Registered Management Investment Company
filed on Form N-Q
EDGARLink
Template 3
XFDL Technical
Specification
NSAR-A, NSARA/A
Semi-annual report for management companies
filed on Form N-SAR
EDGARLink
Template 3
XFDL Technical
Specification
NSAR-AT,
NSARAT/A
Transitional semi-annual report filed on Form NSAR
EDGARLink
Template 3
XFDL Technical
Specification
NSAR-B, NSARB/A
Annual report for management companies filed
on Form N-SAR
EDGARLink
Template 3
XFDL Technical
Specification
NSAR-BT,
NSARBT/A
Transitional annual report filed on Form NSAR
EDGARLink
Template 3
XFDL Technical
Specification
NSAR-U, NSARU/A
Annual report for unit investment trusts filed on
Form N-SAR
EDGARLink
Template 3
XFDL Technical
Specification
NT 10-K, NT 10K/A
Notice under Rule 12b25 of inability to timely file
all or part of a Form 10-K, 10-KSB, or 10KT
EDGARLink
Template 3
XFDL Technical
Specification
NT 10-D, NT 10D/A
Notice under Rule 12b25 of inability to timely file
all or part of a Form 10-D
EDGARLink
Template 3
XFDL Technical
Specification
NT 10-Q, NT 10Q/A
Notice under Rule 12b25 of inability to timely file
all or part of a form 10-Q or 10-QSB
EDGARLink
Template 3
XFDL Technical
Specification
NT 11-K, NT 11K/A
Notice under Rule 12b25 of inability to timely file
all or part of a form 11-K
EDGARLink
Template 3
XFDL 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
Template 3
XFDL Technical
Specification
NT 20-F, NT 20F/A
Notice under Rule 12b25 of inability to timely file
all or part of an annual report of form 20-F
EDGARLink
Template 3
XFDL 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
Template 3
XFDL Technical
Specification
NT-NSAR,
NTNSAR/A
Notice under Exchange Act Rule 12b-25 of
inability to timely file Form N-SAR
EDGARLink
Template 3
XFDL Technical
Specification
Submission Type
EDGAR Filer Manual (Volume II)
3-12
September 2009
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
POS 8C
Post-effective amendment filed under the 1933
Act only or under both the 1933 and 1940 Acts
pursuant to Section 8(c) of the 1933 Act by
closed-end investment companies (this filing
cannot be submitted as a 1940 Act only filing)
EDGARLink
Template 3
XFDL Technical
Specification
POS AM
Post-effective amendment to a registration
statement that is not immediately effective upon
filing
EDGARLink
Template 1
XFDL Technical
Specification
POS AMI
Post-effective amendment (for filings made
under the 1940 Act only)
EDGARLink
Template 3
XFDL Technical
Specification
POSASR
Post-effective Amendment to an automatic shelf
registration statement on Form S-3ASR or Form
F-3ASR
EDGARLink
Template 1
XFDL Technical
Specification
POS EX
Post-effective amendment filed solely to add
exhibits to a registration statement
EDGARLink
Template 3
XFDL Technical
Specification
POS462B
Post-effective amendment to Securities Act Rule EDGARLink
462(b) registration statement
Template 3
XFDL Technical
Specification
POS462C
Post-effective amendment to a registration
statement filed under Rule 462(c)
EDGARLink
Template 3
XFDL Technical
Specification
PRE 14A
Preliminary proxy statement not related to a
contested matter or merger/acquisition
EDGARLink
Template 2
XFDL Technical
Specification
PRE 14C
Preliminary information statement not related to
a contested matter or merger/acquisition
EDGARLink
Template 2
XFDL Technical
Specification
PREC14A
Preliminary proxy statement in connection with
contested solicitations
EDGARLink
Template 2
XFDL Technical
Specification
PREC14C
Preliminary information statements - contested
solicitations
EDGARLink
Template 2
XFDL Technical
Specification
PREM14A
Preliminary proxy statement relating to a merger, EDGARLink
acquisition, or disposition
Template 2
XFDL Technical
Specification
PREM14C
Preliminary information statements relating to
merger or acquisition
EDGARLink
Template 2
XFDL Technical
Specification
PREN14A
Preliminary proxy statement filed by nonmanagement
EDGARLink
Template 2
XFDL Technical
Specification
PRER14A
Preliminary revised proxy soliciting materials
EDGARLink
Template 2
XFDL Technical
Specification
PRER14C
Preliminary revised information statements
EDGARLink
Template 2
XFDL Technical
Specification
PRRN14A
Revised preliminary proxy statement filed by
non-management
EDGARLink
Template 2
XFDL Technical
Specification
PX14A6G
Notice of exempt solicitation
EDGARLink
Template 2
XFDL Technical
Specification
Submission Type
September 2009
3-13
EDGAR Filer Manual (Volume II)
Tool/
Template
Number
FilerConstructed
Form Spec.
PX14A6N
Notice of exempt solicitation for the purpose of
EDGARLink
determining whether to solicit proxies, consents, Template 2
or authorizations in opposition to a proposed rollup transaction filed pursuant to Rule 14a6(g) of
the Securities Exchange Act of 1934
XFDL Technical
Specification
QRTLYRPT,
QRTLYRPT/A
Periodic Development Bank filing, submitted
quarterly
EDGARLink
Template 2
XFDL Technical
Specification
RW
Registration Withdrawal Request
EDGARLink
Template 3
XFDL Technical
Specification
RW WD
Withdrawal of a Registration Withdrawal
Request
EDGARLink
Template 1
XFDL Technical
Specification
S-1, S-1/A
General form of registration statement for all
companies including face-amount certificate
companies
EDGARLink
Template 1
XFDL Technical
Specification
S-11, S-11/A
Registration statement for securities to be issued EDGARLink
by real estate companies
Template 1
XFDL Technical
Specification
S-11MEF
A new registration statement filed under Rule
462(b) to add securities to a prior related
effective registration statement filed on Form S
11
EDGARLink
Template 1
XFDL Technical
Specification
S-1MEF
A new registration statement filed under Rule
EDGARLink
462(b) to add securities to a prior related
Template 1
effective registration statement filed on Form S 1
XFDL Technical
Specification
S-20, S-20/A
Registration statement for standardized options
EDGARLink
Template 1
XFDL Technical
Specification
S-3, S-3/A
Registration statement for specified transactions
by certain issuers
EDGARLink
Template 1
XFDL Technical
Specification
S-3ASR
Automatic shelf registration statement of
securities of well-known seasoned issuers
EDGARLink
Template 1
XFDL Technical
Specification
S-3D
Automatically effective registration statement for EDGARLink
securities issued pursuant to dividend or interest Template 1
reinvestment plans
XFDL Technical
Specification
S-3DPOS
Post-effective amendment to a S-3D registration
statement
EDGARLink
Template 1
XFDL Technical
Specification
S-3MEF
A new registration statement filed under Rule
EDGARLink
462(b) to add securities to a prior related
Template 1
effective registration statement filed on Form S 3
XFDL Technical
Specification
S-4 POS
Post-effective amendment to a S-4EF
registration statement
EDGARLink
Template 1
XFDL Technical
Specification
S-4, S-4/A
Registration of securities issued in business
combination transactions
EDGARLink
Template 1
XFDL Technical
Specification
Submission Type
Description
EDGAR Filer Manual (Volume II)
3-14
September 2009
Tool/
Template
Number
FilerConstructed
Form Spec.
S-4EF
Auto effective registration statement for securities EDGARLink
issued in connection with the formation of a bank Template 1
or savings and loan holding company in
compliance with General Instruction G
XFDL Technical
Specification
S-4MEF
A new registration statement filed under Rule
EDGARLink
462(b) to add securities to a prior related
Template 1
effective registration statement filed on Form S-4
XFDL Technical
Specification
S-6, S-6/A
Initial registration statement filed on Form S-6 for EDGARLink
unit investment trusts
Template 1
XFDL Technical
Specification
S-8
Initial registration statement for securities to be
offered to employees pursuant to employee
benefit plans
EDGARLink
Template 1
XFDL Technical
Specification
S-8 POS
Post-effective amendment to a S-8 registration
statement
EDGARLink
Template 1
XFDL Technical
Specification
S-B, S-B/A
Registration statement for securities of foreign
governments and subdivisions thereof under the
Securities Act of 1933 (Schedule B)
EDGARLink
Template 1
XFDL Technical
Specification
S-BMEF
A new registration statement filed under Rule
EDGARLink
462(b) to add securities to a prior related
Template 1
effective registration statement filed on Form S-B
XFDL Technical
Specification
SC 13D, SC 13D/A
Schedule filed to report acquisition of beneficial
ownership of 5% or more of a class of equity
securities
EDGARLink
Template 2
XFDL Technical
Specification
SC 13E1, SC
13E1/A
Schedule 13-E1 statement of issuer required by
Rule 13e-1
EDGARLink
Template 2
XFDL Technical
Specification
SC 13E3, SC
13E3/A
Schedule filed to report going private
transactions
EDGARLink
Template 2
XFDL Technical
Specification
SC 13G, SC 13G/A Schedule filed to report acquisition of beneficial
ownership of 5% or more of a class of equity
securities by passive investors and certain
institutions
EDGARLink
Template 2
XFDL Technical
Specification
SC 14D9,
SC 14D9/A
Tender offer solicitation / recommendation
statements filed under Rule 14d-9
EDGARLink
Template 2
XFDL Technical
Specification
SC 14F1, SC
14F1/A
Statement regarding change in majority of
directors pursuant to Rule 14f-1
EDGARLink
Template 2
XFDL Technical
Specification
SC TO-C
Written communication relating to an issuer or
third party tender offer
EDGARLink
Template 2
XFDL Technical
Specification
SC TO-I,
SC TO-I/A
Issuer tender offer statement
EDGARLink
Template 2
XFDL Technical
Specification
SC TO-T,
SC TO-T/A
Third party tender offer statement
EDGARLink
Template 2
XFDL Technical
Specification
Submission Type
September 2009
Description
3-15
EDGAR Filer Manual (Volume II)
Submission Type
Description
Tool/
Template
Number
FilerConstructed
Form Spec.
SC13E4F,
SC13E4F/A
Issuer tender offer statement filed pursuant to
Rule 13(e)(4) by foreign issuers
EDGARLink
Template 2
XFDL Technical
Specification
SC14D1F,
SC14D1F/A
Third party tender offer statement filed pursuant
to Rule 14d-1(b) by foreign issuers
EDGARLink
Template 2
XFDL Technical
Specification
SC14D9C
Written communication by the subject company
relating to a third party tender offer
EDGARLink
Template 2
XFDL Technical
Specification
SC14D9F,
SC14D9F/A
Solicitation/recommendation statement pursuant EDGARLink
to Section 14(d)(4) of the Securities Exchange
Template 2
Act of 1934 and Rules 14d-1(b) and 14e-2(c) by
foreign issuers
XFDL Technical
Specification
SH-ER,
SH-ER/A
Weekly Form SH Entries Report Filed by
Institutional Investment Managers
SH-ER
Information
Table XML
Technical
Specification
EDGARLink
Template 3
XFDL Technical
Specification
SH-NT,
SH-NT/A
Weekly Form SH Notice Report Filed by
Institutional Investment Managers
EDGARLink
Template 3
XFDL Technical
Specification
SP 15D2,
SP 15D2/A
Special Financial Report filed under Rule 15d-2
EDGARLink
Template 3
XFDL Technical
Specification
SUPPL
Voluntary supplemental material filed pursuant
to Section 11(a) of the Securities Act of 1933 by
foreign issuers
EDGARLink
Template 2
XFDL Technical
Specification
T-1, T-2
Note - 'Submission types' T-1 and T-2 are not
used as stand-alone submission types on the
EDGAR system. They are filed as EX-25 to
registration statements.
T-3, T-3/A
Initial application for qualification of trust
indentures
EDGARLink
Template 1
XFDL Technical
Specification
T-6, T-6/A
Application for determination of eligibility of a
foreign person to act as institutional trustee filed
pursuant to Section 310(a)(1) of the Trust
Indenture Act of 1939
EDGARLink
Template 1
XFDL Technical
Specification
TA-1, TA-1/A
Application for registration as a transfer agent
filed pursuant to the Securities Exchange Act of
1934
EDGARLite
TA-1
Template
TA-1 XML
Technical
Specification
TA-2, TA-2/A
Annual report of transfer agent activities filed
EDGARLite
pursuant to the Securities Exchange Act of 1934 TA-2
Template
TA-2 XML
Technical
Specification
EDGAR Filer Manual (Volume II)
3-16
September 2009
Submission Type
TA-W
Description
Notice of withdrawal from registration as transfer EDGARLite
agent filed pursuant to the Securities Exchange TA-W
Act of 1934
Template
UNDER, UNDER/A Initial undertaking to file reports
3.2
Tool/
Template
Number
EDGARLink
Template 3
FilerConstructed
Form Spec.
TA-W XML
Technical
Specification
XFDL Technical
Specification
Electronic Form Types by Act
This index will allow you to use the filing type to identify the EDGAR submission type and
finally the tool or template you can use to either create or assemble the filing. Each of the tools
and templates are covered in detail in separate sections of this document. The final column
should only be used by filers or software developers who construct filings outside of the SEC
supplied tools. EDGARLite templates can be downloaded from the OnlineForms/XML Website.
Versions of the EDGARLink templates and software are found on the EDGAR Filing Website.
Filer-Constructed Technical Specifications are available on the SEC’s Public Website. Please
refer to these sites to determine if your version of the tool, template, or document is correct.
Note:
Tools, templates, and documents will no longer be marked with a version number
relating to a software release. Some tools may be specific to submission types that
remain the same through several releases, instead of being updated with each new
release. Therefore each tool, template and manual will now be marked with its own
version number, specific to that particular item. You can find the most current versions
on the website from which the tools, templates, and manuals are downloaded. Be sure to
verify that you have the current version before filing.
Issuers are advised that filings with the submission types listed below will receive a "Filing
Date" identical to the EDGAR "Received Date" even if received after 5:30 p.m. Eastern time,
which is different than normal filings. In addition these filings will be disseminated until 10:00
p.m. Eastern time. Normally filings received after 5:30 p.m. Eastern time will receive a filing
date of the next business day and will not be disseminated until the next business day.
The following submission types will receive a filing date identical to the EDGAR "Received
Date" and will be disseminated until 10:00 p.m. Eastern time:
3
5
F-3MEF
POS462B
S-3MEF
S-BMEF
3/A
5/A
F-4MEF
S-11MEF
S-4MEF
4
F-1MEF
N-14MEF
S-1MEF
4/A
N-2MEF
You should send any fee payment made for the above registration statements to the
Commission's lockbox. Additionally, you should submit any fee payment certification that you
are making for the above-listed submission types, pursuant to Rule 111(b), using the
"CORRESP" submission type.
September 2009
3-17
EDGAR Filer Manual (Volume II)
Electronic Form Types by Act List of Tables
Table 3-1: Securities Act Submission Types Accepted by EDGAR ......................................... 3-19
Table 3-2: Securities Exchange Act - Proxy Materials and Information Statements Filed
Pursuant to Section 14 Submission Types Accepted by EDGAR ........................... 3-29
Table 3-3: Securities Exchange Act - Registration and Report Submission Types Accepted by
EDGAR.................................................................................................................... 3-32
Table 3-4: Williams Act Filing Submission Types Accepted by EDGAR................................ 3-41
Table 3-5: Investment Company Submission Types Accepted by EDGAR ............................. 3-44
Table 3-6: Development Bank Submission Types Accepted by EDGAR................................. 3-61
Table 3-7: Correspondence Submission Types.......................................................................... 3-61
EDGAR Filer Manual (Volume II)
3-18
September 2009
Table 3-1: Securities Act Submission Types Accepted by EDGAR
CFR Form/
Schedule/
Rule
D
F-1
F-1MEF
F-3
September 2009
Description
Submission
Type
Tool/
Template
Number
FilerConstructed
Form Spec.
Official notice of an offering of
securities that is made without
registration under the Securities Act
in reliance on an exemption
provided by Regulation D and
Section 4(6) under the Act
D
Online Forms
N/A
Amendment
D/A
Online Forms
N/A
Registration statement for securities
of certain foreign private issuers
F-1
EDGARLink
Template 1
XFDL
Technical
Specification
Pre-effective amendment
F-1/A
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to a
registration statement that is not
immediately effective upon filing
POS AM
EDGARLink
Template 1
XFDL
Technical
Specification
A new registration statement filed
under Rule 462(b) to add securities
to a prior related effective
registration statement filed on Form
F-1
F-1MEF
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to
Securities Act Rule 462(b)
registration statement
POS462B
EDGARLink
Template 3
XFDL
Technical
Specification
Registration statement for specified
transactions by certain foreign
private issuers
F-3
EDGARLink
Template 1
XFDL
Technical
Specification
Pre-Effective amendment
F-3/A
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to a
registration statement that is not
immediately effective upon filing
POS AM
EDGARLink
Template 1
XFDL
Technical
Specification
Automatic shelf registration
statement of securities of wellknown seasoned issuers
F-3ASR
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective Amendment to an
automatic shelf registration
statement on Form S-3ASR or
Form F-3ASR
POSASR
EDGARLink
Template 1
XFDL
Technical
Specification
3-19
EDGAR Filer Manual (Volume II)
CFR Form/
Schedule/
Rule
F-3MEF
F-4
F-4MEF
F-6
Description
Submission
Type
Tool/
Template
Number
FilerConstructed
Form Spec.
Registration statement for dividend
or interest reinvestment plan
securities of foreign private issuers
F-3D
EDGARLink
Template 1
XFDL
Technical
Specification
Post-Effective amendment to a
F-3D registration
F-3DPOS
EDGARLink
Template 1
XFDL
Technical
Specification
A new registration statement filed
under Rule 462(b) to add securities
to a prior related effective
registration statement filed on Form
F-3
F-3MEF
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to
Securities Act Rule 462(b)
registration statement
POS462B
EDGARLink
Template 3
XFDL
Technical
Specification
Registration statement for securities
issued by foreign private issuers in
certain business combination
transactions
F-4
EDGARLink
Template 1
XFDL
Technical
Specification
Pre-effective amendment
F-4/A
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to a
registration statement that is not
immediately effective upon filing
POS AM
EDGARLink
Template 1
XFDL
Technical
Specification
Auto effective registration statement
for securities by certain foreign
private issuers in connection with
certain business combination
transactions
F-4EF
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to a
F-4EF registration
F-4 POS
EDGARLink
Template 1
XFDL
Technical
Specification
A new registration statement filed
under Rule 462(b) to add securities
to a prior related effective
registration statement filed on Form
F-4
F-4MEF
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to
Securities Act Rule 462(b)
registration statement
POS462B
EDGARLink
Template 3
XFDL
Technical
Specification
Registration statement for American
Depositary Receipts representing
securities of certain foreign private
issuers
F-6
EDGARLink
Template 1
XFDL
Technical
Specification
EDGAR Filer Manual (Volume II)
3-20
September 2009
CFR Form/
Schedule/
Rule
F-7
F-8
F-9
September 2009
Description
Submission
Type
Tool/
Template
Number
FilerConstructed
Form Spec.
Pre-effective amendment
F-6/A
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to a
registration statement that is not
immediately effective upon filing
POS AM
EDGARLink
Template 1
XFDL
Technical
Specification
Auto effective registration statement
for American Depositary Receipts
representing securities of certain
foreign private issuers
F 6EF
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to a
F-6EF registration
F-6 POS
EDGARLink
Template 1
XFDL
Technical
Specification
Registration statement for securities
of certain Canadian issuers offered
for cash upon the exercise of rights
granted to existing security holders
under the Securities Act of 1933
F-7
EDGARLink
Template 1
XFDL
Technical
Specification
Pre-effective amendment
F-7/A
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to a F-7
registration
F-7 POS
EDGARLink
Template 1
XFDL
Technical
Specification
Registration statement for securities
of certain Canadian issuers to be
issued in exchange offers or a
business combination under the
Securities Act of 1933
F-8
EDGARLink
Template 1
XFDL
Technical
Specification
Pre-effective amendment
F-8/A
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to a F-8
registration
F-8 POS
EDGARLink
Template 1
XFDL
Technical
Specification
Registration of securities of certain
investment grade debt or
investment grade preferred
securities of certain Canadian
issuers under the Securities Act of
1933
F-9
EDGARLink
Template 1
XFDL
Technical
Specification
Pre-effective amendment
F-9/A
EDGARLink
Template 1
XFDL
Technical
Specification
3-21
EDGAR Filer Manual (Volume II)
CFR Form/
Schedule/
Rule
F-10
F-80
S-1
Description
Submission
Type
Tool/
Template
Number
FilerConstructed
Form Spec.
Auto effective registration of
securities of certain investment
grade debt or investment grade
preferred securities of certain
Canadian issuers under the
Securities Act of 1933
F-9EF
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to a
F-9EF registration
F-9 POS
EDGARLink
Template 1
XFDL
Technical
Specification
Registration statement for securities
of certain Canadian issuers under
the Securities Act of 1933
F-10
EDGARLink
Template 1
XFDL
Technical
Specification
Pre-effective amendment
F-10/A
EDGARLink
Template 1
XFDL
Technical
Specification
Auto effective registration statement
for securities of certain Canadian
issuers under the Securities Act of
1933
F-10EF
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to a
F10EF registration
F-10POS
EDGARLink
Template 1
XFDL
Technical
Specification
Registration of securities of certain
Canadian issuers to be issued in
exchange offers or a business
combination under the Securities
Act of 1933
F-80
EDGARLink
Template 1
XFDL
Technical
Specification
Pre-effective amendment
F-80/A
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to a F-80
registration
F-80POS
EDGARLink
Template 1
XFDL
Technical
Specification
General form of registration
statement for all companies
including face-amount certificate
companies
S-1
EDGARLink
Template 1
XFDL
Technical
Specification
Pre-effective amendment
S-1/A
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to a
registration statement that is not
immediately effective upon filing
POS AM
EDGARLink
Template 1
XFDL
Technical
Specification
EDGAR Filer Manual (Volume II)
3-22
September 2009
CFR Form/
Schedule/
Rule
S-1MEF
S-3
S-3MEF
S-4
September 2009
Description
Submission
Type
Tool/
Template
Number
FilerConstructed
Form Spec.
A new registration statement filed
under Rule 462(b) to add securities
to a prior related effective
registration statement filed on Form
S-1
S-1MEF
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to
Securities Act Rule 462(b)
registration statement
POS462B
EDGARLink
Template 3
XFDL
Technical
Specification
Registration statement for specified
transactions by certain issuers
S-3
EDGARLink
Template 1
XFDL
Technical
Specification
Pre-effective amendment
S-3/A
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to a
registration statement that is not
immediately effective upon filing
POS AM
EDGARLink
Template 1
XFDL
Technical
Specification
Automatic shelf registration
statement of securities of
well-known seasoned issuers
S-3ASR
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective Amendment to an
automatic shelf registration
statement on Form S-3ASR or
Form F-3ASR
POSASR
EDGARLink
Template 1
XFDL
Technical
Specification
Automatically effective registration
statement for securities issued
pursuant to dividend or interest
reinvestment plans
S-3D
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to a
S-3D registration statement
S-3DPOS
EDGARLink
Template 1
XFDL
Technical
Specification
A new registration statement filed
under Rule 462(b) to add securities
to a prior related effective registration
statement filed on Form S-3
S-3MEF
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to
Securities Act Rule 462(b)
registration statement
POS462B
EDGARLink
Template 3
XFDL
Technical
Specification
Registration of securities issued in
business combination transactions
S-4
EDGARLink
Template 1
XFDL
Technical
Specification
Pre-effective amendment
S-4/A
EDGARLink
Template 1
XFDL
Technical
Specification
3-23
EDGAR Filer Manual (Volume II)
CFR Form/
Schedule/
Rule
S-4MEF
S-8
S-11
S-11MEF
Description
Submission
Type
Tool/
Template
Number
FilerConstructed
Form Spec.
Post-effective amendment to a
registration statement that is not
immediately effective upon filing
POS AM
EDGARLink
Template 1
XFDL
Technical
Specification
Auto effective registration statement
for securities issued in connection
with the formation of a bank or
savings and loan holding company
in compliance with General
Instruction G
S-4EF
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to a S4EF registration statement
S-4 POS
EDGARLink
Template 1
XFDL
Technical
Specification
A new registration statement filed
under Rule 462(b) to add securities
to a prior related effective
registration statement filed on Form
S-4
S-4MEF
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to
Securities Act Rule 462(b)
registration statement
POS462B
EDGARLink
Template 3
XFDL
Technical
Specification
Initial registration statement for
securities to be offered to
employees pursuant to employee
benefit plans
S-8
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to a S-8
registration statement
S-8 POS
EDGARLink
Template 1
XFDL
Technical
Specification
Registration statement for securities
to be issued by real estate
companies
S-11
EDGARLink
Template 1
XFDL
Technical
Specification
Pre-effective amendment
S-11/A
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to a
registration statement that is not
immediately effective upon filing
POS AM
EDGARLink
Template 1
XFDL
Technical
Specification
A new registration statement filed
under Rule 462(b) to add securities
to a prior related effective
registration statement filed on Form
S-11
S-11MEF
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to
Securities Act Rule 462(b)
registration statement
POS462B
EDGARLink
Template 3
XFDL
Technical
Specification
EDGAR Filer Manual (Volume II)
3-24
September 2009
CFR Form/
Schedule/
Rule
S-20
Description
Submission
Type
Tool/
Template
Number
FilerConstructed
Form Spec.
Registration statement for
standardized options
S-20
EDGARLink
Template 1
XFDL
Technical
Specification
Pre-effective amendment
S-20/A
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to a
registration statement that is not
immediately effective upon filing
POS AM
EDGARLink
Template 1
XFDL
Technical
Specification
Registration statement for securities
of foreign governments and
subdivisions thereof under the
Securities Act of 1933 (Schedule B)
S-B
EDGARLink
Template 1
XFDL
Technical
Specification
Pre-effective amendment
S-B/A
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to a
registration statement that is not
immediately effective upon filing
POS AM
EDGARLink
Template 1
XFDL
Technical
Specification
A new registration statement filed
under Rule 462(b) to add securities
to a prior related effective
registration statement filed on Form
S-B
S-BMEF
EDGARLink
Template 1
XFDL
Technical
Specification
Post-effective amendment to
Securities Act Rule 462(b)
registration statement
POS462B
EDGARLink
Template 3
XFDL
Technical
Specification
POS462B
Post-effective amendment to
Securities Act Rule 462(b)
registration statement
POS462B
EDGARLink
Template 3
XFDL
Technical
Specification
POS462C
Post-effective amendment to a
registration statement filed under
Rule 462(c)
POS462C
EDGARLink
Template 3
XFDL
Technical
Specification
POS AM
Post-effective amendment to a
registration statement that is not
immediately effective upon filing
POS AM
EDGARLink
Template 1
XFDL
Technical
Specification
POS EX
Post-effective amendment filed
solely to add exhibits to a
registration statement
POS EX
EDGARLink
Template 3
XFDL
Technical
Specification
424A
EDGARLink
Template 3
XFDL
Technical
Specification
S-B
S-BMEF
PROSPECTUSES FILED PURSUANT TO RULE 424
Prospectus filed pursuant to Rule
424(a)
September 2009
3-25
EDGAR Filer Manual (Volume II)
CFR Form/
Schedule/
Rule
Description
Submission
Type
Tool/
Template
Number
FilerConstructed
Form Spec.
Prospectus filed pursuant to Rule
424(b)(1)
424B1
EDGARLink
Template 1
XFDL
Technical
Specification
Prospectus filed pursuant to Rule
424(b)(2)
424B2
EDGARLink
Template 1
XFDL
Technical
Specification
Prospectus filed pursuant to Rule
424(b)(3)
424B3
EDGARLink
Template 1
XFDL
Technical
Specification
Prospectus filed pursuant to Rule
424(b)(4)
424B4
EDGARLink
Template 1
XFDL
Technical
Specification
Prospectus filed pursuant to Rule
424(b)(5)
424B5
EDGARLink
Template 1
XFDL
Technical
Specification
Prospectus filed pursuant to Rule
424(b)(7)
424B7
EDGARLink
Template 1
XFDL
Technical
Specification
Prospectus filed pursuant to Rule
424(b)(8)
424B8
EDGARLink
Template 1
XFDL
Technical
Specification
FWP
EDGARLink
Template 2
XFDL
Technical
Specification
FREE WRITING PROSPECTUS
Filing under Securities Act Rules
163/433 of free writing
prospectuses
FILINGS PURSUANT TO THE TRUST INDENTURE ACT
305B2
T-3
T-6
Application for designation of a new
trustee under the Trust Indenture
Act
305B2
EDGARLink
Template 3
XFDL
Technical
Specification
Amendment
305B2/A
EDGARLink
Template 3
XFDL
Technical
Specification
Initial application for qualification of
trust indentures
T-3
EDGARLink
Template 1
XFDL
Technical
Specification
Pre-effective amendment
T-3/A
EDGARLink
Template 1
XFDL
Technical
Specification
Application for determination of
eligibility of a foreign person to act
as institutional trustee filed pursuant
to Section 310(a)(1) of the Trust
T-6
EDGARLink
Template 1
XFDL
Technical
Specification
EDGAR Filer Manual (Volume II)
3-26
September 2009
CFR Form/
Schedule/
Rule
Description
Submission
Type
Tool/
Template
Number
FilerConstructed
Form Spec.
EDGARLink
Template 1
XFDL
Technical
Specification
Indenture Act of 1939
Pre-effective amendment
T-6/A
Note: "Submission types" T-1 and T-2 are not used as stand-alone submission types on the EDGAR
system. They are filed as EX-25 to registration statements.
FILINGS PURSUANT TO RULE 144
144
Filing for proposed sale of
securities under Rule 144
144
EDGARLink
Template 2
XFDL
Technical
Specification
Amendment to Form 144
Note: Form 144 may be filed
electronically on a voluntary basis
if the issuer of the securities is a
public company.
144/A
EDGARLink
Template 2
XFDL
Technical
Specification
Withdrawal of an application for
exemptive or other relief from the
federal securities laws
APP WD
EDGARLink
Template 3
XFDL
Technical
Specification
Amendment to Form APP WD
APP WD/A
EDGARLink
Template 3
XFDL
Technical
Specification
DEL AM
Separately filed delaying
amendment under Securities Act
Rule 473 to delay effectiveness of a
1933 Act registration statement
DEL AM
EDGARLink
Template 3
XFDL
Technical
Specification
UNDER
Initial undertaking to file reports
UNDER
EDGARLink
Template 3
XFDL
Technical
Specification
Amendment
UNDER/A
EDGARLink
Template 3
XFDL
Technical
Specification
SUPPL
Voluntary supplemental material
filed pursuant to Section 11(a) of
the Securities Act of 1933 by
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