Announcement

EDGAR Release 24.1

March 18, 2024

On March 18, 2024, EDGAR Release 24.1 will introduce the following changes:

  • Chapter 6 of the EDGAR Filer Manual, Interactive Data, will be revised to remove technical and instructional details of XBRL formatting and validation. The information to be removed from Chapter 6 consists of technical specifications and guidance that filers will be able to consult in a new EDGAR XBRL Guide on SEC.gov. The revised Chapter 6 will present XBRL content in a concise fashion and will continue to complement Chapter 3, Index to Forms, by identifying different XBRL formatted documents associated with relevant EDGAR form and submission types. The revised Chapter 6 will also make clear that Interactive Data submissions in EDGAR use the Extensible Business Reporting Language (“XBRL”) information model and explain the use of taxonomies and instances which comprise this model. Guide available at https://www.sec.gov/files/edgar/xbrl-guide.pdf.
  • EDGAR will allow filers to file submission form types 11-K, 11-KT, 11-K/A, and 11-KT/A in Inline XBRL format. See Release 33-11070, Updating EDGAR Filing Requirements and Form 144 Filings, adopted, June 2, 2022. See also, EFM Vol. II, Chapter 6.
  • Filers will be able to file submission form types 17AD-27 and  17AD-27/A in an Inline XBRL format that includes the data elements described in Rule 17Ad-27(b)(1) through (5). These form types will allow the filer to request confidential treatment on sections of the document that the filer does not want to be publicly disseminated. See Release 34-96930, Shortening the Securities Transaction Settlement Cycle, adopted February 15, 2023. See also, EFM Vol. II, Chapter 5.2.5.
  • EDGAR will accept the 2024 versions of the following taxonomies:
  • EDGAR will accept validations based on FASB’s 2024 XBRL US Data Quality Committee Rules Taxonomy (DQCRT).
  • References to submission types F-SR and F-SR/A, Exhibit 26 of Form 10-K and 10-Q, and the SHR taxonomy were removed from the EDGAR Filer Manual as a result of the United States Court of Appeals for the Fifth Circuit ruling[1] vacating the Share Repurchase Disclosure Modernization rule. Further, the SHR taxonomy has been removed from EDGAR.
  • The EDGAR Filer Manual will be revised to include references to SC 13D, SC 13G, SC 13D/A, SC 13G/A, SCHEDULE 13D, SCHEDULE 13D/A, SCHEDULE 13G, and SCHEDULE 13G/A as submission types that will have a “Filing Date” identical to the EDGAR “Received Date” even if received after 5:30 p.m. Eastern Time, and will be disseminated until 10:00 p.m. Eastern Time. See EFM Vol. II, Chapter 3.
  • The EDGAR Filer Manual reference to 8-K and 1-U Items will be updated in Table 7-1: Information Fields Available on Main Page.” See EFM Vol. II, Chapter 7.

On February 5, 2024, EDGAR Release 24.0.2 introduced the following changes:

  • The filing “cut-off” times were extended for Schedule 13D, Schedule 13G, and corresponding amendments, from 5:30 p.m. to 10:00 p.m. Eastern Time. These filings will have a “Filing Date” identical to the EDGAR “Received Date” even if received after 5:30 p.m. Eastern Time, and will be disseminated until 10:00 p.m. Eastern Time.

On January 29, 2024, EDGAR Release 24.0.1 introduced the following change:

  • The check box labeled “Attach Inline XBRL Fee Tagging Exhibit” on the EDGARLink Online “Documents” tab has been renamed to “Attach Inline XBRL Filing Fee Exhibit” for the 72 fee bearing submission types impacted. See EFM Vol. II, Chapters 4 and 7.
  • Submission type SC 13E1 has been updated to remove the “Is Fee Table/Exhibit included?” check box from the “Main” tab of the EDGARLink Online interface. As a result, filers are now required to attach an EX-FILING FEES exhibit attachment on a SC 13E1 filing.

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

Modified: March 18, 2024
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