EDGAR Filer Manual

Draft EDGAR Filer Manual (Volume II) EDGAR Filing (Version 65)

Deployment Date: March 20, 2023

This is a DRAFT of the EDGAR® Filer Manual, Volume II: “EDGAR Filing” (Version 65). The Securities and Exchange Commission (“SEC” or “Commission”) has not approved, may approve or disapprove, and may revise any of the changes noted in this document. This draft Volume II of the EDGAR Filer Manual is being provided to the filing community to solicit input and assist filers in preparing for the potential changes to the EDGAR system that are outlined in the draft and which are scheduled to be deployed in EDGAR Release 23.1 on March 20, 2023. The posting of the draft EDGAR Filer Manual does not indicate Commission approval of any proposed changes relating to the EDGAR system as reflected in the draft.

Non-rule based changes that are outlined in the draft Volume II of the EDGAR Filer Manual are scheduled to take effect on March 20, 2023. For rule-based changes, please consult the effective dates of the associated rule. Please refer to www.sec.gov to access SEC final rules.

The final version of the EDGAR Filer Manual will be made available, if approved by the Commission, on or about March 20, 2023, at www.sec.gov.

EDGAR Updates

On March 20, 2023 EDGAR Release 23.1 will introduce the following changes:

• On December 14, 2022, as part of Release 33-11138, the Commission adopted Items 402(x) and 408 of Regulation S-K, and Item 16J of Form 20-F, and required them to be tagged in iXBRL. The ECD taxonomy has been updated to address the new tagging requirements. The Release added Item 601(b)(19), which creates an exhibit for  issuers to file a copy of their insider trading policies and procedures as  new Exhibit 19 for submission types 10-K, 10-KT, 10-K/A and 10-KT/A. Finally, Forms 4 and 5 have been updated to include a new checkbox to allow filers to identify whether the reported transaction was subject to a contract, instruction or written plan intended to meet the conditions of Rule 10b5-1(c).
• Form 144 and 144/A will be included among the submission types that can be submitted, accepted, and disseminated until 10:00P.M. Eastern time. Consequently, if the Form 144 is received on a business day (from 6:00A.M. to 10:00P.M. Eastern time), the filing date will be the date it is submitted. See Chapter 3 (Index to Forms) of the EDGAR Filer Manual, Volume II: “EDGAR Filing."
• EDGAR will be updated to support the 2023 versions of following taxonomies:
  • US-GAAP, SRT (published by FASB)
  • CEF, COUNTRY, CURRENCY, DEI, ECD, EXCH, NAICS, RR, SIC, STPR, VIP (published by SEC).

See https://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete list of supported standard taxonomies.

• EDGAR will update its presentation link validations for the CEF taxonomy to disallow custom parent-child arcs with a CEF element as source or target only for Form N-2, and adds elements “ClassOfStockDomain”, “DebtInstrumentDomainName” and parent-child descendants thereof to the list of standard namespace elements allowed in custom parent-child arcs in role http://xbrl.sec.gov/cef/role/N2. The EDGAR Filer Manual has been revised to address software changes made previously in EDGAR:
   
• On January 3, 2023, EDGAR Release 22.4.1 introduced the following change in addition to those previously described as part of 22.4.1 in the December 2022 EDGAR Filer Manual Volume II (Version 64):
  • A new “Is this a de novo request?” radio button was added to the “Filer Information” page for form type 13F-CTR/A. See Chapter 8 (Preparing and Transmitting Online Submissions) of the EDGAR Filer Manual, Volume II: “EDGAR Filing.”

If you have any questions, please contact Filer Support at (202) 551-8900 (Option 3)