Draft EDGAR Filer Manual (Volume II) EDGAR Filing (Version 32)

Implementation Date: June 15, 2015

This draft Filer Manual, posted before Commission approval of potential regulatory changes in this release, is provided as a service to our filing community to assist filers, agents, and software developers in their preparation of responses to potential changes the staff anticipates. Since this is a draft manual, the SEC retains the right to change any part of the manual before the new system release is made final. In addition, the final EDGAR Filer Manual (Volume II) (Version 32) is subject to Commission approval and may be revised before approval or not approved at all. Similarly, the posting of the draft manual does not indicate Commission approval of any pending proposed changes relating to the potential changes reflected in the draft manual. The changes outlined in this draft manual, if approved, are scheduled to take effect on June 15, 2015 for non-rule based changes or on the Rule Effective date for SEC Rules. See SEC Final Rules posted on the SEC's Public Website for information on the Rule Effective date. The final version of the manual will be made available, if approved by the Commission, on or about June 15, 2015, on the SEC's Public Website.

Changes to the Draft EDGAR Filer Manual (Volume II) EDGAR Filing (Version 32) are being made to update the filer manual to reflect changes scheduled to be implemented on June 15, 2015.

EDGAR Updates

EDGAR Release 15.2 will introduce the following changes:

• EDGAR will be updated to add new submission form types N-CR and N-CR/A to EDGARLink Online. These new submission form types can be accessed by selecting the 'EDGARLink Online Form Submission' link on the EDGAR Filing Website. Additionally, filers can construct XML submissions for these submission form types by following the "EDGARLink Online XML Technical Specification" document available on the SEC's Public Website (http://www.sec.gov/info/edgar.shtml). See Final Rule Release No. 33-9616 for effective and compliance dates.
• Submission form types ABS-15G and ABS-15G/A will be updated based on final Rule 15Ga-2. See Final Rule Release No. 34-72936 for effective and compliance dates.
• The OMB expiration date will no longer be displayed on submission form types 13-H, 13H-A, 13H-Q, 13H-I, 13H-T, and 13H-R.
• EDGAR will no longer provide support for the US-GAAP-2013 and EXCH-2013 taxonomies. Please see http://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete listing of supported standard taxonomies.
• Documentation only corrections were made to Chapter 3, "Index to Forms," of the "EDGAR Filer Manual, Volume II: EDGAR Filing," which include adding submission types 8-K12B and 8-K12B/A to Table 3-3, "Securities Exchange Act - Registration and Report Submission Types Accepted by EDGAR."
• Documentation only changes were made to "EDGAR Filer Manual, Volume II: EDGAR Filing" for Section 508 compliance.

• Download the DRAFT EDGAR Filer Manual (Volume II) - EDGAR Filing (Version 32)

http://www.sec.gov/info/edgar/edmanuals-vol2-32_d.htm