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Federal Register / Vol. 86, No. 192 / Thursday, October 7, 2021 / Rules and Regulations edgartaxonomies.shtml for a complete list of supported standard Taxonomies in EDGAR.11
EDGAR will no longer use the description Taiwan, Province of China for Taiwan and will only use the term Taiwan without a following modifier, in compliance with the U.S.
Governments Geopolitical Entities, Names, and Codes Standard. The state/
country list of values for all XML
Schemas will be updated to reflect this change.
EDGAR will be updated to accept the SBSEC Certification form immediately after receiving the SBSE
registration forms SBSE, SBSEA and SBSEBD.
EDGAR Release 21.3 will also make general functional updates that do not require changes to the Filer Manual. In particular:
The EDGAR Filer Management, EDGAR Filing, and EDGAR Online Forms Management websites will be updated to eliminate support for Internet Explorer and add support for Microsoft Edge, in accord with the SECs move to Edge generally.
The three websites will also be revised to include a general privacy notice, similar to the more detailed privacy notice that will be included in Form ID discussed in Section II.12 The general privacy notice will link to the Privacy Act Notice available at SEC.gov and to guidance for filers regarding how to remove personally identifiable information PII inadvertently included in EDGAR filings.13
IV. Amendments to Rule 301 of Regulation ST
Along with the adoption of the updated Filer Manual, we are amending Rule 301 of Regulation ST to provide for the incorporation by reference into the Code of Federal Regulations of the current revisions. This incorporation by reference was approved by the Director of the Federal Register in accordance with 5 U.S.C. 552a and 1 CFR part 51.
The updated EDGAR Filer Manual is available at https www.sec.gov/edgar/
filer-information/current-edgar-filermanual. Typically, the EDGAR Filer Manual is also available for website viewing and printing in the
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11 Currently,
taxonomies supported by EDGAR
include USGAAP 2021, USGAAP 2020, SRT 2020, IFRS 2021, IFRS 2020, and IFRS 2019.
12 See supra note 3 and accompanying text. These websites currently contain an EDGAR Privacy Notice, but that notice has been superseded by the SECs Privacy Act Notice available at www.sec.gov/
privacy.htm.
13 See the SECs Privacy Act Notice available at www.sec.gov/privacy.htm; Correct, withdraw, or delete a filing available at https www.sec.gov/
edgar/filer-information/how-do-ilist_ref_3.

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Commissions Public Reference Room, 100 F Street NE, Room 1580, Washington, DC 20549, on official business days between the hours of 10
a.m. and 3 p.m. Operating conditions may limit access to the Commissions Public Reference Room.
V. Administrative Law Matters Because the Filer Manual, and form and rule amendments, relate solely to agency procedures or practice and do not substantially alter the rights and obligations of non-agency parties, publication for notice and comment is not required under the Administrative Procedure Act APA.14 It follows that the amendments do not require analysis under requirements of the Regulatory Flexibility Act 15 or a report to Congress under the Small Business Regulatory Fairness Act.16
The effective date for the updated Filer Manual and related rule amendments is October 7, 2021. In accordance with the APA,17 we find that there is good cause to establish an effective date less than 30 days after publication of these rules. The Commission believes that establishing an effective date less than 30 days after publication of these rules is necessary to coordinate the effectiveness of the updated Filer Manual with the related system upgrades.
VI. Statutory Basis We are adopting the amendments to Regulation ST and Form ID under the authority in Sections 6, 7, 8, 10, and 19a of the Securities Act of 1933,18
Sections 3, 12, 13, 14, 15, 15B, 23, and 35A of the Securities Exchange Act of 1934,19 Section 319 of the Trust Indenture Act of 1939,20 and Sections 8, 30, 31, and 38 of the Investment Company Act of 1940.21
List of Subjects 17 CFR Part 232
Incorporation by reference, Reporting and recordkeeping requirements, Securities.
17 CFR Part 239
Reporting and recordkeeping requirements, Securities.
14 5

U.S.C. 553bA.
U.S.C. 601 through 612.
16 5 U.S.C. 8043C.
17 5 U.S.C. 553d3.
18 15 U.S.C. 77f, 77g, 77h, 77j, and 77sa.
19 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78o4, 78w, and 78ll.
20 15 U.S.C. 77sss.
21 15 U.S.C. 80a8, 80a29, 80a30, and 80a37.
15 5

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Text of the Amendments In accordance with the foregoing, title 17, chapter II of the Code of Federal Regulations is amended as follows:
PART 232REGULATION ST
GENERAL RULES AND REGULATIONS
FOR ELECTRONIC FILINGS
1. The general authority citation for part 232 continues to read as follows:

Authority: 15 U.S.C. 77c, 77f, 77g, 77h, 77j, 77sa, 77z3, 77sssa, 78cb, 78l, 78m, 78n, 78od, 78wa, 78ll, 80a6c, 80a8, 80a29, 80a30, 80a37, 7201 et seq.; and 18 U.S.C.
1350, unless otherwise noted.

2. Section 232.301 is revised to read as follows:

232.301

EDGAR Filer Manual.

Filers must prepare electronic filings in the manner prescribed by the EDGAR
Filer Manual, promulgated by the Commission, which sets forth the technical formatting requirements for electronic submissions. The requirements for becoming an EDGAR
Filer and updating company data are set forth in the updated EDGAR Filer Manual, Volume I: General Information, Version 39 September 2021. The requirements for filing on EDGAR are set forth in the updated EDGAR Filer Manual, Volume II:
EDGAR Filing, Version 59 September 2021. All of these provisions have been incorporated by reference into the Code of Federal Regulations, which action was approved by the Director of the Federal Register in accordance with 5
U.S.C. 552a and 1 CFR part 51. You must comply with these requirements in order for documents to be timely received and accepted. The EDGAR
Filer Manual is available at https
www.sec.gov/edgar/filer-information/
current-edgar-filer-manual. Typically, the EDGAR Filer Manual is also available for website viewing and printing in the Commissions Public Reference Room, 100 F Street NE, Washington, DC 20549, on official business days between the hours of 10
a.m. and 3 p.m. Operating conditions may limit access to the Commissions Public Reference Room. You can also inspect the document at the National Archives and Records Administration NARA. For information on the availability of this material at NARA, email fedreg.legal@nara.gov, or go to:
https www.archives.gov/federalregister/cfr/ibr-locations.html.

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