On June 20, 2023, the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system was upgraded to Release 23.2, which supports the 2023 version of the International Financial Reporting Standards (IFRS) taxonomy and now accepts the Open-End Fund (OEF), Resource Extraction Payments (RXP), and Sub-National Jurisdiction (SNJ) taxonomies.

The 2023 version of the IFRS taxonomy reflects the same taxonomy version that the International Accounting Standards Board made available on its website on March 23, 2023. The OEF taxonomy, which includes the elements for tagging the disclosures required by the Commission's rules on Tailored Shareholder Reports for Mutual Funds and Exchange-Traded Funds, will be accepted in the EDGAR system for the first time. The RXP and SNJ taxonomies, which include the elements for tagging the disclosures required by the Commission's rules on Disclosure of Payments by Resource Extraction Issuers, will also be accepted in the EDGAR system for the first time.

The OEF, RXP, and SNJ taxonomies will not be required for filer submissions until December 2023 or later, in accordance with the applicable compliance dates set by the Commission. The public, including any affected filers, is invited to provide feedback on these and other taxonomies for potential changes in connection with future updates. Any such feedback may be sent to StructuredData@sec.gov with the name of the taxonomy as the subject.

Also, as part of the EDGAR system upgrade to Release 23.2, the 2021 versions, including quarterly releases, of the following taxonomies will no longer be accepted in the EDGAR system.

• U.S. Generally Accepted Accounting Principles (GAAP)
• International Financial Reporting Standards (IFRS)
• SEC Reporting Taxonomy (SRT)
• Closed-End Fund (CEF)
• Countries (COUNTRY)
• Currencies (CURRENCY)
• Document and Entity Information (DEI)
• Exchanges (EXCH)
• North American Industry Classification System (NAICS)
• Risk/Return (RR)
• Standard Industrial Classification (SIC)
• State and Province (STPR)

Please see https://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete listing of supported standard taxonomies.

The staff strongly encourages companies to use the most recent version of taxonomy releases for their eXtensible Business Reporting Language (XBRL) filings to take advantage of the most up-to-date tags related to new SEC rules, accounting standards and other improvements.