Draft EDGAR Filer Manual (Volume II) EDGAR Filing (Version 50)

Implementation Date: March 2019

This draft Filer Manual, posted before Commission approval of potential regulatory changes in this release, is provided as a service to our filing community to assist filers, agents, and software developers in their preparation of responses to potential changes the staff anticipates. Since this is a draft manual, the SEC retains the right to change any part of the manual before the new system release is made final. In addition, the final EDGAR Filer Manual (Volume II) (Version 50) is subject to Commission approval and may be revised before approval or not approved at all. Similarly, the posting of the draft manual does not indicate Commission approval of any pending proposed changes relating to the potential changes reflected in the draft manual. The changes outlined in this draft manual, if approved, are scheduled to take effect on March 11, 2019 for non-rule based changes or on the rule effective date for changes related to SEC rules. See SEC Final Rules posted on the SEC's Public Website for information on the rule effective date. The final version of the manual will be made available, if approved by the Commission, on or about March 11, 2019, on the SEC's Public Website.

EDGAR Updates

On March 11, 2019, the following changes will be made to the EDGAR Filer Manual as part of EDGAR Release 19.1:

  • In Release 33-10514, adopted June 28, 2018, the Commission revised the requirements surrounding Inline XBRL (iXBRL):
    • The list of submissions that allow the primary document to be in iXBRL format is expanded to include submission form types S-1, S-1/A, S-1MEF, S-3, S-3/A, S-3ASR, S-3D, S-3DPOS, S-3MEF, S-4, S-4/A, S-4EF, S-4MEF, S-4 POS, S-11, S-11/A, S-11MEF, F-1, F-1/A, F-1MEF, F-3, F-3/A, F-3ASR, F-3D, F-3DPOS, F-3MEF, F-4, F-4/A, F-4EF, F-4MEF, F-4 POS, F-10, F-10/A, F-10EF, F-10POS, 485APOS, 485BPOS, 485BXT, 497, N-1A, and N-1A/A.
    • Tagged content can appear in more than one iXBRL formatted attachment on a single submission.
    • EX-100 Voluntary XBRL attachments will no longer be allowed for EDGAR submissions.
    • Edits to Section 6.13 of the “EDGAR Filer Manual, Volume II: EDGAR Filing” will relax certain rendering requirements and related validations for mutual fund prospectus risk/return summaries that are formatted with Inline XBRL. Filers will not be required to reproduce the layout, ordering, and formatting of each Filing Summary using custom linkbases and text blocks with “embedded” tables. Validation errors that would otherwise be produced related to the display of numbers in bar charts and other rendering-related requirements will be relaxed. Submissions without Inline XBRL remain unaffected by these simplifications.

    See Chapter 5 (Maintenance of Company Data), Chapter 6 (Interactive Data), and Appendix E (Automated Conformance Rules for EDGAR Data Fields) of the "EDGAR Filer Manual, Volume II: EDGAR Filing."

  • In Release 33-10591 adopted December 19, 2018, the Commission amended Item 2 of submission form types DOS, DOS/A, 1-A, 1-A/A, and 1-A POS. See Chapter 8 (Preparing and Transmitting Online Submissions) of the "EDGAR Filer Manual, Volume II: EDGAR Filing."
  • The Schedule B tab in submission form types MA-A and MA/A will be displayed when Schedule B information is present from the most recent MA, MA-A, and MA/A filings, regardless of how a filer responded to the “Does applicant have any indirect owners to be reported on Schedule B?” field on Schedule A for the initial MA filing. See Chapter 8 (Preparing and Transmitting Online Submissions) of the "EDGAR Filer Manual, Volume II: EDGAR Filing."
  • EDGAR will be updated to support the US GAAP 2019, 2019 Exchange, 2019 Currency, and SRT 2019 taxonomies. Please see https://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete list of supported standard taxonomies.

Release 19.1 will also introduce changes to the following Technical Specifications:

  • The N-PORT schema will be updated with the following changes:
    • Added Item B.2.f
    • Revised Items B.8 and C.7
    • Updated valid values for the <ITEM_CATEGORY_TYPE> element for Part E

    For more information, see the updated "EDGAR Form N-PORT XML Technical Specification" document available on the SEC's Public Website (https://www.sec.gov/info/edgar/tech-specs).

  • The schema for submission form types ABS-EE and ABS-EE/A will be updated to allow “98-Other” as a valid value for the following RMBS asset data types:
    • Item 1(e)(7) OBLGR_INCM_VRFCTN_LVL_CODE_TYPE
    • Item 1(e)(11) OBLGR_EMPLOY_VRFCTN_CODE_TYPE
    • Item 1(e)(13) OBLGR_ASSET_VRFCTN_CODE_TYPE

    For more information, see the updated "EDGAR ABS XML Technical Specification" document available on the SEC's Public Website (https://www.sec.gov/info/edgar/tech-specs).

EDGAR Release 19.1 will also implement a number of other changes that do not impact the EDGAR Filer Manual, which are detailed in the Release Notes.