on July 15, 2024 at 7:18 pm

on July 3, 2024 at 2:40 pm

on July 1, 2024 at 5:44 pm

On July 1, 2024, EDGAR Release 24.2 will introduce the following changes: EDGARLink Online Updates The "EDGARLink Online XML Technical Specifications" document will be updated to remove submission types F-SR and F-SR/A, along with their descriptions, from Table 1-3. Section 3.4.6 has been updated to remove elements of the submission types F-SR and F-SR/A, along with the types of the fields in the Co Reg schema. xsd and eis_Common.xsd schemas have been updated to remove F-SR and F-SR/A submission types. The "EDGARLink Online XML Technical Specifications" document will be updated to add EX-99 to the DOCUMENT_TYPE table. The "EDGARLink Online XML Technical Specifications" document will be updated to add sample JSON and Inline XBRL files for the test cases documented in the "EDGAR Filing Fee Test Cases for Filers" guide and included in the "EDGARLink Online Sample files" folder within the EDGARLink Online Technical Specifications zip file. These samples serve as examples to assist filers in preparation of their own filing fee exhibits. Filing fee exhibits may be constructed in a structured Inline XBRL format via an Online Tool, the Fee Exhibit Preparation Tool (FEPT), or filer-constructed Inline XBRL fee exhibits. For more information, please refer to the EDGAR Filing Fee Interface Guide and the EDGAR XBRL Guide. EDGAR Filing Website Updates EDGAR will allow filers to submit forms to apply for registration with the Commission as a security-based swap execution facility (Form SBSEF) under 17 CFR 242.803, to amend an application prior to full registration (Form SBSEF/A), to request to withdraw a pending application for registration (Form SBSEF-W), and to request to vacate an effective registration (Form SBSEF-V). Filers will be able to file Form SBSEF and certain of its related exhibits in custom XML, Inline XBRL, and PDF formats as provided in the Regulation SE adopting release. See Security-Based Swap Execution and Registration and Regulation of Security-Based Swap Execution Facilities, Release No. 34-98845 (Nov. 2, 2023). See also, Chapters 5.2.5 and 8.2.38-39 of the EDGAR Filer Manual, Volume II. Forms SBSEF, SBSEF/A, SBSEF-W, and SBSEF-V may be filed using the new online form available on the EDGAR Filing website (see Chapter 8 of the EDGAR Filer Manual, Volume II) or constructed by filers according to the new "EDGAR Form SBSEF Technical Specification" document available on https://www.sec.gov/edgar/filer-information/current-edgar-technical-specifications. EDGAR will be updated to allow filers to attach any report, opinion, or appraisal required to be filed as an exhibit under Item 1607 of Regulation S-K as exhibit EX-98 to EDGAR submission variants of Forms S-1, S-4, F-1, F-4, and Schedules TO, 14A, and 14C. See Special Purpose Acquisition Companies, Shell Companies, and Projections, Release No. 33-11265 (Jan. 24, 2024). XBRL Updates EDGAR was updated to enable filers to use the 2024 IFRS Taxonomy in EDGAR filings. In addition, the US GAAP/2022 , SRT-2022, IFRS-2022 Taxonomies have been removed from EDGAR. Please see https://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete list of supported standard Taxonomies.

on July 1, 2024 at 10:56 am

on June 6, 2024 at 5:51 pm

Filers may consult updated information from SEC staff regarding technical and structured data aspects of the Filing Fee Disclosure and Payment Methods Modernization rule on the EDGAR Filing Fees webpage. Resources include Filing Fee Modernization—Topics of Frequent Inquiry, Form, Schedule, and Statement Instructions, the EDGAR Filing Fee Interface Courtesy Guide (Filing Fee Interface Guide), the EDGAR Fee Exhibit Preparation Tool (FEPT), the EDGAR XBRL Guide & Technical Specifications (XBRL Guide), and certain test cases.  If filers still have questions after reviewing the available resources, filers may contact Filer Technical Support at (202) 551-8900 Option 3, or for legal questions, filers may call the appropriate office or division as follows: •    Division of Corporation Finance – (202) 551-3430 •    Division of Investment Management – (202) 551-6792 Filers are strongly encouraged to review these resources prior to contacting the SEC with additional questions.

on March 18, 2024 at 12:25 pm

On March 18, 2024, EDGAR Release 24.1 will introduce the following changes: Chapter 6 of the EDGAR Filer Manual, Interactive Data, will be revised to remove technical and instructional details of XBRL formatting and validation. The information to be removed from Chapter 6 consists of technical specifications and guidance that filers will be able to consult in a new EDGAR XBRL Guide on SEC.gov. The revised Chapter 6 will present XBRL content in a concise fashion and will continue to complement Chapter 3, Index to Forms, by identifying different XBRL formatted documents associated with relevant EDGAR form and submission types. The revised Chapter 6 will also make clear that Interactive Data submissions in EDGAR use the Extensible Business Reporting Language (“XBRL”) information model and explain the use of taxonomies and instances which comprise this model. Guide available at https://www.sec.gov/files/edgar/xbrl-guide.pdf. EDGAR will allow filers to file submission form types 11-K, 11-KT, 11-K/A, and 11-KT/A in Inline XBRL format. See Release 33-11070, Updating EDGAR Filing Requirements and Form 144 Filings, adopted, June 2, 2022. See also, EFM Vol. II, Chapter 6. Filers will be able to file submission form types 17AD-27 and  17AD-27/A in an Inline XBRL format that includes the data elements described in Rule 17Ad-27(b)(1) through (5). These form types will allow the filer to request confidential treatment on sections of the document that the filer does not want to be publicly disseminated. See Release 34-96930, Shortening the Securities Transaction Settlement Cycle, adopted February 15, 2023. See also, EFM Vol. II, Chapter 5.2.5. EDGAR will accept the 2024 versions of the following taxonomies: US-GAAP,  SRT (published by FASB) CEF, COUNTRY, CURRENCY, DEI, ECD, EXCH, FFD, FND, NAICS, OEF, RXP, SIC, SNJ, SRO, STPR, VIP (published by SEC) See https://www.sec.gov/edgar/information-for-filers/standard-taxonomies for a complete list of supported standard taxonomies. EDGAR will accept validations based on FASB’s 2024 XBRL US Data Quality Committee Rules Taxonomy (DQCRT). References to submission types F-SR and F-SR/A, Exhibit 26 of Form 10-K and 10-Q, and the SHR taxonomy were removed from the EDGAR Filer Manual as a result of the United States Court of Appeals for the Fifth Circuit ruling[1] vacating the Share Repurchase Disclosure Modernization rule. Further, the SHR taxonomy has been removed from EDGAR. The EDGAR Filer Manual will be revised to include references to SC 13D, SC 13G, SC 13D/A, SC 13G/A, SCHEDULE 13D, SCHEDULE 13D/A, SCHEDULE 13G, and SCHEDULE 13G/A as submission types that will have a “Filing Date” identical to the EDGAR “Received Date” even if received after 5:30 p.m. Eastern Time, and will be disseminated until 10:00 p.m. Eastern Time. See EFM Vol. II, Chapter 3. The EDGAR Filer Manual reference to 8-K and 1-U Items will be updated in Table 7-1: Information Fields Available on Main Page.” See EFM Vol. II, Chapter 7. On February 5, 2024, EDGAR Release 24.0.2 introduced the following changes: The filing “cut-off” times were extended for Schedule 13D, Schedule 13G, and corresponding amendments, from 5:30 p.m. to 10:00 p.m. Eastern Time. These filings will have a “Filing Date” identical to the EDGAR “Received Date” even if received after 5:30 p.m. Eastern Time, and will be disseminated until 10:00 p.m. Eastern Time. On January 29, 2024, EDGAR Release 24.0.1 introduced the following change: The check box labeled “Attach Inline XBRL Fee Tagging Exhibit” on the EDGARLink Online “Documents” tab has been renamed to “Attach Inline XBRL Filing Fee Exhibit” for the 72 fee bearing submission types impacted. See EFM Vol. II, Chapters 4 and 7. Submission type SC 13E1 has been updated to remove the “Is Fee Table/Exhibit included?” check box from the “Main” tab of the EDGARLink Online interface. As a result, filers are now required to attach an EX-FILING FEES exhibit attachment on a SC 13E1 filing. If you have any questions, please contact Filer Support at (202) 551-8900 (Option 3)

on February 20, 2024 at 5:39 pm

Filers are reminded to confirm that internal links in their EDGAR filings are working properly prior to submitting the filings on EDGAR. In addition, filers should check whether existing filings have broken internal links and fix any such links. It is permissible for electronic filers to include links to different sections within a single HTML document, for example, in exhibits filed pursuant to Item 601 of Regulation S–K. Filers should be aware, however, that incorrect internal links will result in errors surrounding those links when the filings are disseminated.

on February 15, 2024 at 2:58 pm

New How Do I guidance regarding how to prepare and submit Inline XBRL filing fee exhibits (EX-FILING FEES) on EDGAR, in accord with the SEC’s Filing Fee Disclosure and Payment Methods Modernization rule, adopted October 13, 2021, is now available. Filers using the Fee Exhibit Preparation Tool (FEPT) to prepare an Inline XBRL filing fee exhibit as part of EDGAR Link Online (ELO) should use the EDGAR Filing Fee Interface Guide (PDF, 1.2 mb). Filers using XBRL should use the EDGAR XBRL Guide (Filing Fee Extract) (PDF, 0.5 mb). Filers are reminded of the following important dates: January 31, 2024—Filers permitted to voluntarily file fee data in Inline XBRL format. July 31, 2024—Large Accelerated Filers required to submit fee data in Inline XBRL format. July 31, 2025—Compliance by all filers required, including certain investment companies that file registrations on Forms N-2 and N-14.

on February 5, 2024 at 2:18 pm

On February 5, 2024, EDGAR Release 24.0.2 will introduce the following changes: The filing "cut-off" times will be extended for Schedule 13D, Schedule 13G, and corresponding amendments, from 5:30 p.m. to 10:00 p.m. Eastern Time. These filings will have a "Filing Date" identical to the EDGAR "Received Date" even if received after 5:30 p.m. Eastern Time, and will be disseminated until 10:00 p.m. Eastern Time. The "Form N-MFP3 Technical Specifications" document will be updated to correct the maximum occurrences of "scheduleOfPortfolioSecuritiesInfo" in Part C to 99,999 instead of the current 9,999. Additionally, the Form N-MFP3 schema will be updated to correct the maximum occurrences of "dispositionOfPortfolioSecurities" in Part D to 1 instead of 9,999. The "Form N-PX Technical Specifications" package will be updated to correct the maximum occurrences of "proxyTable" to 500,000 instead of 250,000; State and Country codes have been added; and State and Country fields have been changed to one "stateOrCountry" field.