On March 22nd, 2021, EDGAR Release 21.1 introduced the following changes:
|•||In accordance with Release 33-10884, submission form types C, C/A, C-U, C-AR, C- AR/A,
and C-TR was updated to include co-issuer fields. Filers can specify the co- issuer name, legal status, and address if the co-issuer
is not an EDGAR filer but associated with the C, C/A, C-U, C-AR C-AR/A, and C-TR filing. Alternatively, if the co-issuer is an
EDGAR filer the system will pre-populate this information based on the CIK provided. See Chapter 8 (Preparing And Transmitting
Online Submissions) of the EDGAR Filer Manual, Volume II: "EDGAR Filing".
|The "EDGAR Form C XML Technical Specification" document was updated and is
available on sec.gov (https://www.sec.gov/edgar/filer-information/current-edgar-technical-specifications).
|•||EDGAR was updated to allow file numbers with a 024-prefix on submission form types
F-X and F-X/A. These form types will continue to accept file numbers with a 333-, 033-, 002-, 005-, 000-, and 001-prefix.
|•||Filer-constructed submissions for 10-K, 10-K/A, 10-KT, 10-KT/A, 10-Q, 10-Q/A, 10-QT,
10-QT/A, 10-12B, 10-12B/A, 10-12G, 10-12G/A, 20-F, 20-F/A, S-1, S-1/A, S-3, S-3/A, S-4, S-4/A, S-11, and S-11/A will be validated
to ensure that the following header tag values are provided in the submission. For any of the following missing header tag values,
EDGAR will generate an error message and suspend the filing:
|For more information, see the updated "EDGARLink Online XML Technical
Specification" document available on sec.gov (https://www.sec.gov/info/edgar/tech-specs).
|•||EDGAR was updated to support the US-GAAP 2021 Taxonomy and SEC Reporting 2021 Taxonomy
published by FASB.
|Additionally, EDGAR was updated to support the following taxonomies published by SEC:
COUNTRY, CURRENCY, DEI, EXCH, RR, SIC, NAICS, and STPR 2021. Please see https://www.sec.gov/info/edgar/edgartaxonomies.shtml for
a complete list of supported standard taxonomies.
|•||To simplify the preparation of XBRL submissions and reduce the number of separate
file attachments, the content of section 6.7.8 of Volume II of the Filer Manual has been deleted and marked as "Reserved."
Relatedly, updates have been made to section 6.9 of Volume II of the Filer Manual. See Chapter 6 (Interactive Data) of the EDGAR
Filer Manual, Volume II: "EDGAR Filing."
|•||EDGAR supports new data quality-enhancing checks included by FASB in the US- GAAP
2021 taxonomy. Its DQC Rules Taxonomy (DQCRT) was developed through public review in collaboration with market participants via
the XBRL US Data Quality Committee (DQC). EDGAR will inform filers of certain quality defects via warning messages, in much the
same way that EDGAR informs filers of inconsistencies between the submission header and the content of cover pages. Examples of
incorrect use are when filers use a negative value to tag accounts payable or compensation expense, use non-standard values for
sets of terms already stipulated in the taxonomy such as the three levels of the fair value hierarchy, and tag amounts as total
liabilities that do not equal the sum of amounts tagged as current liabilities and noncurrent liabilities.
Please refer to the Release Notes
for more information regarding the changes made to EDGAR.