XBRL and Inline XBRL

The list of submissions that allow the primary document to be in Inline XBRL format has
been expanded to include the following form types:

• S-1, S-1/A, S-1MEF
• S-3, S-3/A, S-3ASR, S-3D, S-3DPOS, S-3MEF
• S-4, S-4/A, S-4EF, S-4MEF, S-4 POS
• S-11, S-11/A, S-11MEF
• F-1, F-1/A, F-1MEF
• F-3, F-3/A, F-3ASR, F-3D, F-3DPOS, F-3MEF
• F-4, F-4/A, F-4EF, F-4MEF, F-4 POS
• F-10, F-10/A, F-10EF, F-10POS
• 485APOS, 485BPOS
• 485BXT
• 497
• N-1A, N-1A/A

The following additional changes were made to accommodate Inline XBRL:

• Tagged content can now appear in more than one Inline XBRL formatted attachment on a single submission.
• EX-100 Voluntary XBRL attachments are no longer allowed for EDGAR submissions.
• Section 6.13 of the "EDGAR Filer Manual,Volume II: EDGAR Filing" relaxes certain rendering requirements and related validation for mutual fund prospectus risk/return summaries that are formatted in Inline XBRL. Filers are not required to reproduce the layout, ordering, and formatting of each Filing Summary using custom linkbases and text blocks with "embedded" tables. Validation errors that would otherwise be produced related to the display of numbers in bar charts and other rendering-related requirements are relaxed. Note these validation simplifications do not apply to submissions without Inline XBRL.

EDGAR was also updated to support the the US GAAP 2019, 2019 Exchange, 2019 Currency, and SRT
2019 taxonomies for both Inline XBRL and XBRL.

ABS-EE

The schema for form types ABS-EE and ABS-EE/A was updated to allow “98-Other” as a valid value for the following RMBS asset data types:

• Item 1(e)(7) OBLGR_INCM_VRFCTN_LVL_CODE_TYPE
• Item 1(e)(11) OBLGR_EMPLOY_VRFCTN_CODE_TYPE
• Item 1(e)(13) OBLGR_ASSET_VRFCTN_CODE_TYPE

Form N-PORT

Form N-PORT was updated with the following changes:

• Added Item B.2.f.
• Revised Items B.8 and C.7 regarding liquidity information.
• Updated valid values for the <ITEM_CATEGORY_TYPE> element for Part E

Other Changes

• In Release 33-10591 adopted December 19,2018, the Commission amended Item 2 of Form 1-A. Release 19.1 made corresponding changes to submission form types DOS,DOS/A, 1-A, 1-A/A, and 1-A POS.
• The Schedule B tab in submission formtypes MA-A and MA/A is displayed when Schedule B information is presentfrom the most recent MA, MA-A, and MA/A filings, regardless of how afiler responded to the "Does applicant have any indirect owners to bereported on Schedule B?" field on Schedule A for the initial MA filing.
• The integer fields that previously allowed a maximum of five digits on Form N-CEN were increased to eight digits.

Version 4.26a of the GoFiler family will address 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 4.26a, please refer to the software release notes.

Sources:

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