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Inline XBRL Requirements in Draft EDGAR Filer Manual (Volume II) EDGAR Filing (Version 49)

Nov. 26, 2018

On November 19, 2018, a draft EDGAR Filer Manual (Volume II) EDGAR Filing (Version 49) and was posted for public review. 

In Release 33-10514, the Commission adopted certain Inline XBRL requirements.  Among other changes in the draft EDGAR Filer Manual, the following Inline XBRL requirements will be made as part of EDGAR Release 18.4 – Phase 2 on January 28, 2019:

  • The list of submissions that allow the primary document to be in iXBRL format now 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, 485BPOS, and 497.
  • 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 submission form types 485BPOS and 497 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.”


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