SEC Releases Updated Draft EDGAR Filer Manual (Volumes I, II and III) | Practical Law

SEC Releases Updated Draft EDGAR Filer Manual (Volumes I, II and III) | Practical Law

The SEC staff released updated drafts of Volumes I, II and III of the EDGAR Filer Manual to reflect changes scheduled to be implemented on September 14, 2015.

SEC Releases Updated Draft EDGAR Filer Manual (Volumes I, II and III)

Practical Law Legal Update w-000-5252 (Approx. 4 pages)

SEC Releases Updated Draft EDGAR Filer Manual (Volumes I, II and III)

by Practical Law Corporate & Securities
Published on 17 Aug 2015 • USA (National/Federal)
The SEC staff released updated drafts of Volumes I, II and III of the EDGAR Filer Manual to reflect changes scheduled to be implemented on September 14, 2015.
On August 14, 2015, the SEC staff released updated drafts of Volume I, Volume II and Volume III of its EDGAR Filer Manual, which outlines the procedures for submitting documents to the SEC in electronic format. The SEC staff also released updated drafts of its EDGARLink Online XML Specification and EDGAR Form SDR - XML Technical Specification. If approved by the SEC, the revised Manual will introduce the following changes:
  • The following submission form types for security-based swap data repositories will be added to EDGAR:
    • Form SDR-CCO – Annual Compliance Report and Annual Financial Report.
    • Form SDR-CCO/A – Amendment to Annual Compliance Report and Annual Financial Report.
  • New exhibit EX-36 (Depositor Certification for shelf offerings of asset-backed securities) will be available on EDGARLink Online for submission form types SF-3, SF-3/A, 8-K and 8-K/A.
  • EDGAR will be updated to include certain eXtensible Business Reporting Language (XBRL) document types for submission form types SDR, SDR/A, SDR-A and SDR-W.
  • Filers will be able to submit SDR Exhibit K and Exhibit L in XBRL format for submission form types SDR, SDR/A, SDR-A and SDR-W.
  • XBRL file attachments will be considered valid if they contain multiple identically tagged XBRL facts.
  • Documentation updates to Chapter 2 of the "EDGAR Filer Manual, Volume I: General Information" relating to Form NRSRO.
  • Formatting changes to "EDGAR Filer Manual, Volume I: General Information" for compliance with Section 508 of the US Rehabilitation Act.
  • Revisions to address previous updates to Regulation A submission form types DOS, DOS/A, 1-A, 1-A/A and 1-A POS to prevent a filer from entering a response in Item 6(d) when the "None" option has been selected on Item 6.
If the drafts are approved by the SEC, the changes to EDGAR will be implemented on September 14, 2015.
To learn more about filing documents with the SEC, see Practice Note, Filing Documents with the SEC.