Definition of terms used in part 232.
Unless otherwise specifically provided, the terms used in Regulation S-T (part 232 of this chapter
) have the same meanings as in the federal securities laws and the rules, regulations and forms promulgated thereunder. In addition, the following definitions of terms apply specifically to electronic format
documents and shall apply wherever they appear in laws, rules, regulations and forms governing such documents, unless the context otherwise specifies:
Animated graphics. The term animated graphics means text or images that do not remain static but that may move when viewed in a browser.
The term ASCII document
means an electronic text document with contents limited to American Standard Code for Information Interchange (ASCII) characters and that is tagged with Standard Generalized Mark Up Language (SGML) tags in the format required for ASCII/SGML documents by the EDGAR Filer Manual
Business development company.
The term business development company
has the meaning set forth in section 2(a)(48) of
the Investment Company Act
Direct transmission. The term direct transmission means the transmission of one or more electronic submissions via a telephonic communication session.
The term disruptive code
means any active content or other executable code
, or any program or set of electronic computer instructions inserted into a computer, operating system, or program that replicates itself or that actually or potentially modifies or in any way alters, damages, destroys or disrupts the file content or the operation of any computer, computer file, computer database, computer system, computer network or software, and as otherwise set forth in the EDGAR Filer Manual
The term EDGAR
(Electronic Data Gathering, Analysis, and Retrieval) means the computer system for the receipt, acceptance, review and dissemination of documents submitted in electronic format
EDGAR Filer Manual.
The term EDGAR Filer Manual
means the current version of the manual prepared by the Commission setting out the technical format requirements for an electronic submission
See Rule 301 of Regulation S-T (§ 232.301
The term electronic filer
means a person
or an entity that submits filings electronically pursuant to Rules 100 and 101 of Regulation S-T (§§ 232.100
The term electronic filing
means one or more electronic documents filed under the federal securities laws that are transmitted or delivered to the Commission in electronic format
The term electronic format
means the computerized format of a document prepared in accordance with the EDGAR Filer Manual
The term electronic submission
means any document, such as a filing, correspondence, or modular submission
, or any discrete set of documents, transmitted or delivered to the Commission in electronic format
Exchange Act. The term Exchange Act means the Securities Exchange Act of 1934.
The term executable code
means instructions to a computer to carry out operations that use features beyond the viewer's, reader's, or Internet browser's native ability to interpret and display HTML, PDF, and static graphic files. Such code may be in binary (machine language) or in script form. Executable code
includes disruptive code
The term header information
means information designated by the EDGAR Filer Manual
to precede the text of each electronic submission
and document submitted therewith via EDGAR
that identifies characteristics of the submission and documents in order to facilitate electronic processing by the EDGAR
The term HTML document
means an electronic text document tagged with HyperText Markup Language tags in the format required by the EDGAR Filer Manual
Hypertext links or hyperlinks. The term hypertext links or hyperlinks means the representation of an Internet address in a form that an Internet browser application can recognize as an Internet address.
Interactive Data File.
The term Interactive Data File
means the machine-readable computer code that presents information in eXtensible Business Reporting Language (XBRL) electronic format
pursuant to § 232.405
Investment Company Act. The term Investment Company Act means the Investment Company Act of 1940.
The term modular submission
means an electronic submission
that contains one or more documents, or portions of a document, submitted for storage in the non-public EDGAR
data storage area for purposes of subsequent inclusion in one or more electronic filings pursuant to Rule 501(a) of Regulation S-T (§ 232.501(a)
The term official filing
means any filing that is received and accepted by the Commission, regardless of filing medium and exclusive of header information
, tags and any other technical information required in an electronic filing
; except that electronic identification of investment company type and inclusion of identifiers for series and class (or contract, in the case of separate accounts of insurance companies) as required by rule 313 of Regulation S-T (§ 232.313
) are deemed part of the official filing
The term original,
when used or implied in the securities laws, rules, regulations or forms, includes the writing itself or any counterpart intended to have the same effect by a person
executing or issuing it. If data are stored in a computer or similar device, any printout or other output readable by sight, shown to reflect the data accurately, is an original
Paper format. The term paper format means a paper document.
The term Promptly
means as soon as reasonably practicable under the facts and circumstances at the time. An amendment to the Interactive Data File
made by the later of 24 hours or 9:30 a.m. Eastern Standard Time or Eastern Daylight Saving Time, whichever is currently in effect, on the next business day after the electronic filer
becomes aware of the need for such amendment shall be deemed to be “promptly” made.
The term registrant
means an issuer of securities for which a Securities Act
registration statement is required to be filed and/or an issuer of securities with respect to which an Exchange Act
registration statement or report is required to be filed and/or an investment company required to file an Investment Company Act
registration statement or report.
Securities Act. The term Securities Act means the Securities Act of 1933.
The term segmented filing
means an electronic format
document assembled from segments previously submitted to the non-public EDGAR
data storage for one-time inclusion in an electronic filing
pursuant to Rule 501(b) of Regulation S-T (§ 232.501(b)
The term tag
means an identifier that highlights specific information to EDGAR
that is in the format required by the EDGAR Filer Manual
Third party filer.
The term third party filer
means any person
or entity that files documents with the Commission with respect to another entity.
Trust Indenture Act. The term Trust Indenture Act means the Trust Indenture Act of 1939.
Unofficial PDF copy.
The term unofficial PDF copy
means an optional copy of an electronic document
that may be included in an EDGAR
submission tagged as a Portable Document Format document in the format required by the EDGAR Filer Manual
and submitted in accordance with Rule 104 of Regulation S-T (§ 232.104
The term XBRL-Related Documents
means documents related to presenting information in eXtensible Business Reporting Language that are part of a voluntary submission in electronic format
in accordance with § 232.401
[58 FR 14670, Mar. 18, 1993, as amended at 62 FR 36456
, July 8, 1997; 64 FR 27894
, May 21, 1999; 65 FR 24800
, Apr. 27, 2000; 70 FR 6571
, Feb. 8, 2005; 70 FR 43569
, July 27, 2005; 74 FR 6813
, Feb. 10, 2009; 74 FR 7774
, Feb. 19, 2009; 76 FR 71876
, Nov. 21, 2011]