Return Copy

This EDGAR release removes the ability to access return copies of submissions even if a return copy is requested. The option to request a return copy is still available on EDGARLink Online. However, filers will no longer be able to access the return copy from the EDGAR website. The SEC encourages filers to save a copy of their submission prior to transmitting a TEST or LIVE filing.

If you are using GoFiler to submit your filings to EDGAR, note that GoFiler automatically saves a copy of the XML submission that is sent to the EDGAR system whenever you perform a LIVE or TEST filing. This saved XML file is an exact copy of what the EDGAR system receives.

Amendment Period Validation

A number of amendment forms will now issue a warning when filed if the period tag within the amendment does not match the period tag of their LIVE and accepted original filing or amendment filing. The submission will still go through. This change affects the following form types:

• 8-K/A, 8-K12B/A, 8-K12G3/A, 8-K15D5/A
• 20-F/A, NT 20-F/A

Progess Bar

EDGAR was updated to show submission progress once an action is submitted. The progress indicator helps prevent a filer from submitting more than one copy of a submission. This update is for the following locations: Filer Web, Online Forms Management, EDGARLink Online, or EDGAR Filer Management.

XBRL Validation

The EDGAR system will now notify filers if their submissions have the following possible tagging issues:

• If certain US-GAAP and IFRS numeric reporting items are tagged incorrectly as negative;
• If a filing uses deprecated tags in a submission; and
• If a filing contains custom Axis tags for purposes already served by certain existing standard taxonomy axes.

These tagging issues will produce EDGAR warnings but will not suspend a filing. Additionally, Section 6.7.12 of the EDGAR Filer Manual, Volume II was updated to be in line with the phrasing of other Interactive Data validation descriptions. This section tests whether 17 CFR § 232.405 (d)(1) through (d)(4) are followed by the XBRL report file and issues a warning to the filer when the requisite ordering is not followed.

XBRL Taxonomies

EDGAR no long supports the IFRS-2016 taxonomy.

N-PORT Forms

The following changes, among others, were made to the N-PORT forms:

• Filers can now provide “N/A” for the following items:
  • Date Items C.9.a and C.10.e
  • Item C.2.b at both the holding and reference instrument level, and allow Item C.2.c (exchange rate) to be skipped if “N/A” is the response to Item C.2.b
  • Items C.2.c and C.2.d at the reference instrument level
  • Items C.5.a and C.5.b at both the holding and reference instrument level
• Validation for CUSIPs and ISINs has been revised, and filers can now provide “N/A” for these fields.
• Filers can now report up to 1,000 reference instruments for convertible debt under Item C.9.f.iii.
• Filers can now report up to 100 counterparties and their LEIs for Item C.11.b.i.
• The ticker field size has been increased to 40 characters and ticker space prohibitions have been removed throughout the form.
• “Other” is now an option for Items C.11.f.i.1 and C.11.f.i.2.
• An ISO code field has been added to Item C.11.c.v at the holding and reference instrument levels.
• The data format for decimal fields has been changed from Decimal (36,12) to Decimal (24).
• EDGAR will prevent the dissemination of submission form type NPORT-P and its variants if there is a period date of August 31, 2019 or earlier.

Form N-CEN

The following changes were made to the N-CEN forms:

• On the web-based form editor, the save button for Part E: Additional Questions for Exchange-Traded Funds and Exchange-Traded Managed Funds has been renamed and now says “Save & Close This Fund.”
• The data format for decimal fields has been changed from Decimal (36,12) to Decimal (24).

Version 4.24a of the GoFiler family addresses these changes to EDGAR. If you need to update your version of GoFiler, use the Check for Updates function within your software. For a full list of improvements that were made for Version 4.23a, read our release notes.

Sources:

EDGAR Filer Manuals (Volume I-III) (www.sec.gov)