Pursuant to Release 34-10884, the following submission form types will be updated to include co-issuer fields:

• C
• C/A
• C-U
• C-AR
• C-AR/A
• C-TR

If the co-issuer is not an EDGAR filer but is associated with the C, C/A, C-U, C-AR C-AR/A, and C-TR filing, filers may now specify the co-issuer name, address, and legal status. The system will pre-populate this data based on the CIK provided if the co-issuer is an EDGAR filer. For further details, see Chapter 8 (Preparing and Transmitting Online Submissions) of the EDGAR Filer Manual, Volume II: “EDGAR Filing.”

Filer-constructed submissions for 10-K, 10-K/A, 10-KT, 10-KT/A, 10-Q, 10-Q/A, 10-QT, 10-QT/A, 10-12B, 10-12B/A, 10-12G, 10-12G/A, 20-F, 20-F/A, S-1, S-1/A, S-3, S-3/A, S-4, S-4/A, S-11, and S-11/A will be validated to ensure that certain header tag values are provided in the submission. EDGAR will generate an error message and suspend the filing for any of the following missing header tag values:

• voluntaryFilerFlag
• acceleratedFilerStatus
• wellKnownSeasonedIssuerFlag
• shellCompanyFlag

EDGAR will be updated to allow file numbers with a 024-prefix on submission form types F-X and F-X/A. These form types will continue to recognize file numbers with a 333-, 033-, 002-, 005-, 000-, and 001-prefix.

EDGAR will be updated to support the US-GAAP 2021 Taxonomy and SEC Reporting 2021 Taxonomy published by FASB. The following taxonomies published by SEC also will be supported by EDGAR: COUNTRY, CURRENCY, DEI, EXCH, RR, SIC, NAICS and STPR 2021. Visit the SEC’s Standard Taxonomies webpage for a complete list of supported standard taxonomies.

The content of section 6.7.8 of Volume II of the EDGAR Filer Manual has been removed and marked as “Reserved” to simplify the preparation of XBRL submissions and decrease the number of separate file attachments. Section 6.9 of Volume II of the Filer Manual has also been revised. See Chapter 6 (Interactive Data) of the EDGAR Filer Manual, Volume II: “EDGAR Filing.”

New data quality-enhancing checks included by FASB in the US-GAAP 2021 taxonomy will be supported by EDGAR. EDGAR’s DQC Rules Taxonomy (DQCRT) was developed by means of public review in collaboration with market participants through the XBRL US Data Quality Committee (DQC). Filers will be informed by EDGAR of certain quality defects via warning messages, similar to the way EDGAR informs filers when there are inconsistencies between the submission header and the content of cover pages. Instances of incorrect usage occur when filers use a negative value to tag accounts payable or compensation expense, use non-standard values for sets of terms already stipulated in the taxonomy (such as the three levels of the fair value hierarchy), or tag amounts as total liabilities that do not equal the sum of amounts tagged as current liabilities and noncurrent liabilities.

The EDGAR Filer Manual is also being updated to address previous software changes in EDGAR. On February 18, 2021, EDGAR Release 21.0.2 introduced updates to submission form types NPORT-P, NPORT-P/A, NPORT-NP, and NPORT-NP/A by: 1) extending the maximum Maturity Date, Expiration Date, Settlement Date, and Termination Date past the former limit of 2500-12-31; and 2) reducing the maximum count of Identifiers in the XML schema from 100,000 to 100. Also, on January 11, 2021, EDGAR Release 21.0.1 updated submission form types N-MFP2 and N-MFP2/A to allow filers to provide negative values for Item A.16 and select “Exempt Government” and “Government/Agency” as the category of the fund in Item A.10 of the form. EDGAR will continue to allow filers to choose “Treasury” and “Exempt Government” as the category of the fund in Item A.10 of the form. See Appendix A (Messages Reported by EDGAR) of the EDGAR Filer Manual, Volume II: “EDGAR Filing.”

Filer-constructed N-CEN and N-CEN/A submissions were revised to validate that the CIK provided in the “Filer Information” section of the header matches with the CIK listed in the “Information about the Registrant” section. See Appendix A (Messages Reported by EDGAR) of the EDGAR Filer Manual, Volume II: “EDGAR Filing.”

The following documents will be revised and accessible on the SEC’s Current and Draft Technical Specifications webpage:

• EDGAR Form N-MFP2 XML Technical Specification
• EDGAR Form N-PORT XML Technical Specification
• EDGARLink Online XML Technical Specification
• EDGAR Form C XML Technical Specification

For inquiries, call Filer Support at (202) 551-8900 and choose option 3.

GoFiler’s next release (scheduled for Monday, March 22nd) will support the applicable EDGAR changes. Make sure you update your software when the release becomes available.

Sources:

SEC Releases EDGAR 21.1 (sec.gov)

Draft EDGAR Filer Manual (Volume II) EDGAR Filing (Version 57) (sec.gov)