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2021Q4 XBRL Taxonomies Update

Dec. 21, 2021

On December 20, 2021, the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system was upgraded to Release 21.4 and now supports the 2021Q4 versions of the taxonomies listed below. With this release, the Closed-End Fund taxonomy will be accepted in EDGAR for the first time, and the Document and Entity Information taxonomy has been updated to include elements for tagging auditor information. Refer to the final 2021Q4 taxonomies’ Release Notes for details.

  • Closed-End Fund (CEF)
  • Document and Entity Information (DEI)

In addition to the taxonomies listed above, the 2021Q4 taxonomy package includes the 2021 versions of the other taxonomies that were released during March 2021. No changes were made to those taxonomy files.

  • Countries (COUNTRY)
  • Currencies (CURRENCY)
  • Exchanges (EXCH)
  • North American Industry Classification System (NAICS)
  • Risk-Return (RR)
  • Standard Industrial Classification (SIC)
  • State and Province (STPR)
  • Variable Insurance Product (VIP) - DRAFT

Please see https://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete listing of supported standard taxonomies and to download the 2021Q4 taxonomy package.

The staff strongly encourages companies to use the most recent version of taxonomy releases for their XBRL exhibits to take advantage of the most up-to-date tags related to new accounting standards and other improvements. Filers should consider transitioning to the 2021Q4 taxonomies for the earliest reporting period that ends after December 15, 2021.

For Forms 10-K, 20-F, and 40-F, in order to use the elements for tagging auditor information as required by the Final Rule on Holding Foreign Companies Accountable Act Disclosure, filers are required to use the 2021Q4 version of the DEI taxonomy, which is only compatible with 2021 versions of the other taxonomies. For more information on this requirement, please see section 6.5.54 of the EDGAR Filer Manual (Volume II).

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