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December 2017, Issue 8 |
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The Filer Report includes current news, updates and announcements to assist Filers during the filing submission process. We welcome registrant input and encourage Filers to submit questions, feedback or suggestions for future newsletter issues to TheFilerReport@sec.gov
~ The Filer Support Teams
In This Issue!
- Form 10-D/ABS-EE Combined Submissions and Notice of Compliance Date
- Notice Regarding SEC- Themed Phishing Campaign
- Registration Fee Estimator 1.2
- XBRL
Taxonomy Update, October 2, 2017
- Release 17.3
- Release 17.4
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- Quick Links -
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Disclaimer: The Filer Support Teams have provided this information as a service to Filers. It is neither a legal interpretation nor a statement of SEC Policy. If you have questions concerning the meaning or application of a particular law or rule, please consult with an attorney who specializes in securities law.
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Form 10-D/ABS-EE Combined
Submissions and Notice of Compliance Date
On
March 1, 2017, the Commission adopted rules requiring registrants that file registration
statements and reports subject to the exhibit requirements under Item 601 of
Regulation S-K, or that file Forms F-10 or 20-F, to include a hyperlink to each
exhibit listed in the exhibit index of these filings. The Commission however deferred
setting a compliance date with respect to any Form 10-D that will require
hyperlinks to any exhibits filed with Form ABS-EE until the Commission
announced that technical programming changes to allow issuers to include Form
10-D and Form ABS-EE in a single submission had been completed.
Those
programming changes for asset-backed securities issuers have been completed in
EDGAR Release 17.4. In addition, the Commission has published a notice of a
compliance date of June 1, 2018 for the hyperlinks rules with respect to any
Form 10-D that will require hyperlinks to any exhibits filed with Form ABS-EE.
This
notice of compliance date is available at https://www.sec.gov/rules/other/2017/33-10446.pdf.
Notice Regarding SEC- Themed Phishing Campaign
The SEC is aware of recent reports of an SEC-themed phishing campaign that has targeted numerous public and private sector entities, including some EDGAR filers. The emails sometimes contain a malicious attachment purportedly containing information about changes in EDGAR filings. Clicking on the attachment(s) results in an attempt to install malicious code designed to obtain unauthorized access to the recipient’s computer and/or network.
Please be advised that the SEC has not sent email notifications to filers that any changes have been made. If the SEC makes changes in how filings are made on EDGAR, it will announce those changes on its website SEC.gov. While the SEC has occasionally informed EDGAR Filers of significant changes to the way they interact with EDGAR by sending a notice via email, those notices will not contain attachments.
For more information, please click here:
Notice Regarding SEC- Themed Phishing Campaign
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Registration Fee Estimator 1.2
The
Office of Financial Management (OFM) Filing Fees Branch is pleased to announce
the release of the Registration Fee Estimator 1.2. This release includes all
effective fee-bearing form types, with over 70 new form types added, as well as
additional form validations and the ability to export calculation results into
CSV and Excel formats.
The
Filing Fees Branch reminds users that the tool should not be relied upon as an
official SEC calculation or verification of filing fees. Filers will remain
responsible for paying all required fees and accurately including all required
information in their filings.
We
encourage you to try version 1.2 of the Registration Fee Estimator.
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On
October 2, 2017, the EDGAR system was upgraded to Release 17.3.1 and now
supports the 2017 IFRS taxonomy. The 2017 IFRS taxonomy reflects the same
taxonomy that the IASB made available on its website on March 9, 2017.
For
more information, please click here:
XBRL
Taxonomy Update, October 2, 2017
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Release 17.3
On September 11, 2017, EDGAR Release 17.3 introduced the
following changes:
- Form N-CEN will be
introduced in a pilot phase with the following features:
◦ Registered investment companies will be able to submit Form N-CEN using the following submission form types:
• N-CEN: Annual Report for Registered Investment Companies
• N-CEN/A: Amendment to Annual Report for Registered Companies
- Form N-PORT will be introduced in a pilot phase with the following features:
◦ Filers will be able to submit Form N-PORT using the following submission form types:
• NPORT-P: Monthly
Portfolio Investments Report on Form N-PORT (Public)
• NPORT-P/A: Amendment to
Monthly Portfolio Investments Report on Form N-PORT (Public)
• NPORT-NP: Monthly
Portfolio Investments Report on Form N-PORT (Non-Public)
• NPORT-NP/A: Amendment to
Monthly Portfolio Investments Report on Form N-PORT (Non-Public)
• NPORT-EX: Portfolio
Holdings Exhibit to Form N-PORT
• NPORT-EX/A: Amendment to
Portfolio Holdings Exhibit to Form N-PORT
- In Release 33-10332 (82 FR 17545) adopted March 31, 2017, the Commission made rule and form changes to effectuate inflation adjustments and other technical amendments required under Titles I & III of the JOBS Act. Among the technical changes was the revision to Commission forms so that registrants can designate whether they are an Emerging Growth Company and whether they have elected not to use the extended transition period for complying with any new or revised financial accounting standards.
- The "Balance Information" screen of the EDGAR Filing Website will be updated with the following text:
"A negative balance amount indicates that money is owed to the SEC and the account is past due. For more information on making filing fee payments, see https://www.sec.gov/paymentoptions."
- The "Account Activity Statement" screen of the EDGAR Filing Website will be updated with the following text:
"A negative ending balance amount indicates that money is owed to the SEC and the account is past due. For more information on making filing fee payments, see https://www.sec.gov/paymentoptions."
- For more details of the changes introduced, click here.
Release 17.4
On December 11, 2017, EDGAR Release 17.4 introduced the following changes:
- EDGAR will be updated to allow (but not require) Asset Backed Securities filers to jointly submit Form 10-D and Form ABS-EE filings in a combined, single submission (a “Combined 10-D/ABS-EE”) so that Form 10-D can contain hyperlinks to the Form ABS-EE exhibits that are incorporated by reference into the Form 10-D filing.
- Filers may construct XML submissions for a Combined 10-D/ABS-EE submission by following the "EDGARLink Online XML Technical Specification" document available on the SEC's Public Website (https://www.sec.gov/info/edgar/tech-specs). See Chapter 7 (Preparing and Transmitting EDGARLink Online Submissions) and Appendix E (Automated Conformance Rules for EDGAR Data Fields) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”
- EDGAR will be updated to add the following new submission form type to EDGARLink Online:
◦ CERT: Certification by an exchange approving securities for listing
◦ The new CERT submission form type
will be accessible by selecting the 'EDGARLink Online Form Submission' link on
the EDGAR Filing Website
- EDGAR will be updated to add the following new submission form types to EDGARLink Online:
◦ N-LIQUID: Current Report Open-End Management Investment Company Liquidity
◦ N-LIQUID/A: Amendment to a Current Report Open-End Management Investment Company Liquidity
- The new N-LIQUID and N-LIQUID/A submission form types will be accessible by selecting the 'EDGARLink Online Form Submission' link on the EDGAR Filing Website. Additionally, filers may construct XML submissions for these submission form types by following the "EDGARLink Online XML Technical Specification" document available on the SEC's Public Website (https://www.sec.gov/info/edgar/tech-specs). See Chapter 3 (Index to Forms) and Appendix C (EDGAR Submission Types) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”
- For an N-CEN/A submission created by loading data from a previously accepted N-CEN or N-CEN/A filing for the same period-end, a filer must re-attach all attachments filed with the previous submission in addition to making the intended changes in the data on the form. Filers should also confirm that information in the Signature section is accurate. See Chapter 8 (Preparing and Transmitting Online Submissions) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”
- For more details of the changes introduced, click here.
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