On December 14, 2020, EDGAR Release 20.4 will introduce the following changes:

The new submission form types will be accessible by selecting the “EDGARLink Online Form Submission” link on the EDGAR Filing Website. Additionally, filers will be able to construct XML submissions for these submission form types by following the “EDGARLink Online XML Technical Specification” document available at sec.gov (https://www.sec.gov/edgar/filer-information/current-edgar-technical-specifications).

In Release 33-10771 (effective August 1, 2021), the Commission adopted amendments to modernize our approach to securities fee registration payment by requiring closed-end investment companies that operate as “interval funds” to pay securities registration fees using the same method as mutual funds and exchange-traded funds. Accordingly, EDGAR will be updated with the following changes:

See Chapter 3 (Index to Forms), Chapter 4 (Filing Fee Information), Chapter 7 (Preparing and Transmitting EDGARLink Online Submissions), Appendix A (Messages Reported by EDGAR), and Appendix C (EDGAR Submission Types) of the EDGAR Filer Manual, Volume II: “EDGAR Filing.”

EDGAR will add ‘ADD EXHB’ on form types DOS, DOS/A, 1-A, 1-A/A, 1-A POS, 1-K, 1-K/A, 1-SA, 1-SA/A, 1-U, and 1-U/A. The ‘ADD EXHB’ exhibit will replace the ‘EX1A-15 ADD EXHB’, ‘EX1K-15 ADD EXHB’, ‘EX1SA-15 ADD EXHB’, and ‘EX1U-15 ADD EXHB’ exhibits respectively. To accomplish the renaming of ‘ADD EXHB’, EDGAR will remove the following exhibits on Regulation A form types DOS, DOS/A, 1-A, 1-A/A, 1-A POS, 1-K, 1-K/A, 1-SA, 1-SA/A, 1-U, and 1-U/A:

See Appendix E (Automated Conformance Rules for EDGAR Data Fields) of the EDGAR Filer Manual, Volume II: “EDGAR Filing.” The “EDGARLink Online XML Technical Specification” document will be updated and available on sec.gov (https:/www.sec.gov/edgar/filer-information/current-edgar-technical-specifications). Additionally, the “EDGAR Reg A XML Technical Specification” document will be updated and available on sec.gov (https://www.sec.gov/edgar/filer-information/current-edgar-technical-specifications).

• In Release 33-10771 (effective August 1, 2020), the Commission adopted rules to modify the registration, communications, and offering processes for business development companies (“BDCs”) and other closed-end investment companies.

  Accordingly, EDGAR will be updated with the following changes:

  • Implement the following new submission form types in EDGAR to allow eligible BDCs or closed-end funds investment companies to file automatic shelf registration statements (ASRs) and corresponding post-effective amendments (POSASRs):
    • N-2ASR: Automatic shelf registration statement on Form N-2 for well-known seasoned issuers
    • N-2 POSASR: Post-effective amendment to an automatic shelf registration statement on Form N-2 for well-known seasoned issuers
  • Include the following new header data elements on the “Main” tab of submission form types N-2, N-2/A, N-2MEF, POS 8C, 486APOS, 486BPOS, and 486BXT:
    • Is Filer a New Registrant?
    • Is Filer a Well-Known Seasoned Issuer?
    • Filed Pursuant to General Instruction A.2?
  • Include the following new header data element on the “Main” tab on submission form types N-2, N-2/A, N-14 8C, N-14 8C/A, N-2MEF, and N-14MEF:
    • Is Fund 24F-2 Eligible?
  • Allow filers to itemize share class information on submission form types 24F-2NT and 24F-2NT/A, when the Investment Company Type is “N-2.”
• Effective April 27, 2020, in accordance with Release 34-88365, issuers are required to include a check box on the cover page of their Forms 10-K, 20-F, and 40-F annual reports to disclose whether they have obtained an internal control over financial reporting (“ICFR”) auditor attestation under Section 404(b) of the Sarbanes-Oxley Act. EDGAR XBRL validation will be updated to require the ICFR auditor attestation flag “IcfrAuditorAttestationFlag” on submission form types 10-K, 10-K/A, 10-KT, 10-KT/A, 20-F, 20-F/A, 40-F, and 40-F/A in accordance with Release 34-88365. This flag is a part of the XBRL DEI-2020 Taxonomy. See Chapter 6 (Interactive Data) of the EDGAR Filer Manual, Volume II: “EDGAR Filing.”
• Effective January 4, 2021, in accordance with Release 33-10762, EDGAR will update Regulation A form types to permit filers to identify subsidiaries that provide guarantees. Filers will have the option to attach new exhibits in official HTML or ASCII format (and unofficially in PDF format) on submission form types DOS, DOS/A, 1-A, 1-A/A, 1-A POS, 1-K, 1-K/A, 1-SA, 1-SA/A, 1-U, and 1-U/A. The new exhibits to be added are:
  • ‘EX1A-17 GNTR/ISSR’ on form types DOS, DOS/A, 1-A, 1-A/A, and 1-A POS
  • ‘EX1K-17 GNTR/ISSR’ on form types 1-K and 1-K/A
  • ‘EX1SA-17 GNTR/ISSR’ on form types 1-SA and 1-SA/A
  • ‘EX1U-17 GNTR/ISSR’ on form types 1-U and 1-U/A
  • ‘EX1A-15 ADD EXHB’ from DOS, DOS/A, 1-A, 1-A/A, and 1-A POS form types
  • ‘EX1K-15 ADD EXHB’ from 1-K and 1-K/A form types
  • ‘EX1SA-15 ADD EXHB’ from 1-SA and 1-SA/A form types
  • ‘EX1U-15 ADD EXHB’ from 1-U and 1-U/A form types

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