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).

• Forms 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 the 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.

• EDGAR will be updated to remove references to previous versions of the DEI taxonomy that are obsolete. See Chapter 6 (Interactive Data) of the “EDGAR Filer Manual, Volume II: “EDGAR Filing.”

• 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).