United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2016_register executive 2018-02-14 article Part II Rules and Regulations D09002ee1c7f32ec7 D09002ee1c7f32ff1 United States Securities and Exchange Commission originator org United States Government Agency or Subagency The Securities and Exchange Commission is adopting new rules and forms as well as amendments to its rules and forms to modernize the reporting and disclosure of information by registered investment companies. The Commission is adopting new Form N-PORT, which will require certain registered investment companies to report information about their monthly portfolio holdings to the Commission in a structured data format. In addition, the Commission is adopting amendments to Regulation S-X, which will require standardized, enhanced disclosure about derivatives in investment company financial statements, as well as other amendments. The Commission is adopting new Form N-CEN, which will require registered investment companies, other than face-amount certificate companies, to annually report certain census-type information to the Commission in a structured data format. The Commission is adopting amendments to Forms N-1A, N-3, and N-CSR to require certain disclosures regarding securities lending activities. Finally, the Commission is rescinding current Forms N-Q and N-SAR and amending certain other rules and forms. Collectively, these amendments will, among other things, improve the information that the Commission receives from investment companies and assist the Commission, in its role as primary regulator of investment companies, to better fulfill its mission of protecting investors, maintaining fair, orderly and efficient markets, and facilitating capital formation. Investors and other potential users can also utilize this information to help investors make more informed investment decisions. 81 FR 81870 https://www.govinfo.gov/app/details/FR-2016-11-18/2016-25349 2016-25349 fr18no16-10 RIN 3235-AL42 8011-01-P Release Nos. 33-10231 34-79095 IC-32314 File No. S7-08-15 https://www.govinfo.gov/app/details/FR-2016-11-18/2016-25349 https://www.govinfo.gov/content/pkg/FR-2016-11-18/html/2016-25349.htm https://www.govinfo.gov/content/pkg/FR-2016-11-18/pdf/2016-25349.pdf Administrative Practice and Procedure Organization and Functions (Government Agencies) Accounting Investment Companies Reporting and Recordkeeping Requirements Securities Incorporation by Reference 212 p. 81870 82081 81 FR 81870 Title 17 Part 200 17 CFR Part 200 Title 17 Part 210 17 CFR Part 210 Title 17 Part 232 17 CFR Part 232 Title 17 Part 239 17 CFR Part 239 Title 17 Part 240 17 CFR Part 240 Title 17 Part 249 17 CFR Part 249 Title 17 Part 270 17 CFR Part 270 Title 17 Part 274 17 CFR Part 274 RIN 3235-AL42 Investment Company Reporting Modernization; Federal Register Vol. 81, Issue RULE 2016-25349 II SECURITIES AND EXCHANGE COMMISSION 2017-01-17 Release Nos. 33-10231 34-79095 IC-32314 File No. S7-08-15 8011-01-P 2016-25349 Final rule.

The Securities and Exchange Commission is adopting new rules and forms as well as amendments to its rules and forms to modernize the reporting and disclosure of information by registered investment companies. The Commission is adopting new Form N-PORT, which will require certain registered investment companies to report information about their monthly portfolio holdings to the Commission in a structured data format. In addition, the Commission is adopting amendments to Regulation S-X, which will require standardized, enhanced disclosure about derivatives in investment company financial statements, as well as other amendments. The Commission is adopting new Form N-CEN, which will require registered investment companies, other than face-amount certificate companies, to annually report certain census-type information to the Commission in a structured data format. The Commission is adopting amendments to Forms N-1A, N-3, and N-CSR to require certain disclosures regarding securities lending activities. Finally, the Commission is rescinding current Forms N-Q and N-SAR and amending certain other rules and forms. Collectively, these amendments will, among other things, improve the information that the Commission receives from investment companies and assist the Commission, in its role as primary regulator of investment companies, to better fulfill its mission of protecting investors, maintaining fair, orderly and efficient markets, and facilitating capital formation. Investors and other potential users can also utilize this information to help investors make more informed investment decisions.

Effective Dates: This rule is effective January 17, 2017, except for the following: Daniel K. Chang, Senior Counsel, J. Matthew DeLesDernier, Senior Counsel, Jacob D. Krawitz, Senior Counsel, Andrea Ottomanelli Magovern, Senior Counsel, Naseem Nixon, Senior Counsel, Michael C. Pawluk, Senior Special Counsel, or Sara Cortes, Assistant Director, at (202) 551-6792, Investment Company Rulemaking Office, Matt Giordano, Chief Accountant, or Kristy Von Ohlen, Assistant Chief Accountant, Chief Accountant's Office, at (202) 551-6918, Division of Investment Management, Securities and Exchange Commission, 100 F Street, NE., Washington, DC 20549-8549. Administrative Practice and Procedure Organization and Functions (Government Agencies) Accounting Investment Companies Reporting and Recordkeeping Requirements Securities Incorporation by Reference Investment Company Reporting Modernization , http://media.morningstar.com/uk/MEDIA/Research_Paper/Morningstar_Report_Measuring_Tracking_Efficiency_in_ETFs_February_2013.pdf http://onlinelibrary.wiley.com/doi/10.1111/jofi.12245/pdf http://www.adviserinfo.sec.gov http://www.cftc.gov/PressRoom/PressReleases/pr6758-13 http://www.cftc.gov/ucm/groups/public/@newsroom/documents/file/sdrr_qa.pdf http://www.ici.org/pdf/per07-03.pdf http://www.ici.org/research/stats http://www.iso.org/iso/catalogue_detail.htm?csnumber=44799 http://www.omg.org/spec/FIGI/1.0/Beta1/ http://www.sec.gov http://www.sec.gov/comments/s7-08-15/s70815.shtml http://www.sec.gov/comments/s7-33-11/s73311.shtml http://www.sec.gov/dera/staff-papers/white-papers/derivatives12-2015.pdf http://www.sec.gov/divisions/investment/guidance/im-guidance-2013-11.pdf http://www.sec.gov/divisions/investment/imannouncements/notice-form-13f-im.htm http://www.sec.gov/divisions/investment/securities-lending-open-closed-end-investment-companies.htm http://www.sec.gov/news/openmeetings/2009/roundtable-transcript-092909.pdf http://www.sec.gov/News/PressRelease/Detail/PressRelease/1365171485332 http://www.sec.gov/rules/final/2011/ia-3308-formpf.pdf http://www.sifma.org/comment-letters/2014/sifma-submits-comments-to-fsoc-encouraging-us-regulators-to-adopt-and-use-the-legal-entity-identifiers http://www.sifma.org/Services/Standard-Forms-and-Documentation/MRA,-GMRA,-MSLA-and-MSFTAs/MSLA_Master-Securities-Loan-Agreement- http://www.treasury.gov/initiatives/fsoc/rulemaking/Documents/Notice%20Seeking%20Comment%20on%20Asset%20Management%20Products%20and%20Activities.pdf https://www.gmeiutility.org/frequentlyAskedQuestions.jsp https://www.ici.org/pdf/2016_factbook.pdf https://www.ici.org/pdf/ppr_15_aps_etfs.pdf https://www.ici.org/research/stats/etf/etfs_04_16 https://www.sba.gov/content/sbic-program-overview https://www.sec.gov/info/edgar/edgarfm-vol2-v27.pdf https://www.sec.gov/rules/icreleases.shtml https://www.sec.gov/spotlight/xbrl/mutual-funds.shtml Vol. 81, no. 223 Office of the Federal Register, National Archives and Records Administration 2016-11-18 continuing daily deposited born digital 1471 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2016-11-18 P0b002ee1986804d6 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr18no16 https://www.govinfo.gov/app/details/FR-2016-11-18 https://www.govinfo.gov/content/pkg/FR-2016-11-18/pdf/FR-2016-11-18.pdf https://www.govinfo.gov/content/pkg/FR-2016-11-18/xml/FR-2016-11-18.xml fdlp 81641 83105 DGPO 2018-02-14 2024-06-01 FR-2016-11-18 machine generated eng FR FR-2016-11-18 81 223