On September 21, 2020, EDGAR Release 20.3 was released by the Securities and Exchange Commission. This release includes new submission types for variable contracts and new exhibits for Forms N-3, N-4, and N-6. EDGAR will now also allow filers to redline changed content in inline XBRL submissions.
More details on the changes are available below:
New Forms
EDGAR was updated to support the following new submission types:
- 497VPI: Initial summary prospectus for variable contracts filed pursuant to Securities Act Rule 497(k)
- 497VPU: Updating summary prospectus for variable contracts filed pursuant to Securities Act Rule 497(k)
- N-VP: Notice Document for Certain Variable Contracts
- N-VP/A: Amendment to Notice Document for Certain Variable Contracts
- N-VPFS: Financial Statements for Certain Variable Contracts
- N-VPFS/A: Amendment to Financial Statements for Certain Variable Contracts
New Exhibits
New exhibits have been added for Forms N-3, N-4, and N-6. Filers may attach these new exhibits in official HTML or ASCII format (and unofficially in PDF).
Rescinded Forms
The following forms will no longer be accepted by EDGAR because they were rescinded by the SEC.
- N-1
- N-1/A
- N-27E-1
- N-27E-1/A
- N-27F-1
- N-27F-1/A
Redlining
EDGAR will now allow filers to “mark changed material” by redlining changed content in inline XBRL submissions for the following submission form types: 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, 8-K, 8-K/A, 8-K12B, 8-K12B/A, 8-K12G3, 8-K12G3/A, 8-K15D5, 8-K15D5/A, 20-F, 20-F/A, 20FR12B, 20FR12B/A, 20FR12G, 20FR12G/A, 40-F, 40-F/A, 40FR12B, 40FR12B/A, 40FR12G, 40FR12G/A, 6-K, 6-K/A, SP 15D2, SP 15D2/A, POS AM, POS EX, POSASR, 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, 485BPOS, 497, 485APOS, 485BXT, N-1A, N-1A/A.
Updates to N-CEN
Forms N-CEN and N-CEN/A have been updated with the following changes:
- Added new sub-item “k. Rule 6c-11 (17 CFR 270.6c-11)” to Item C.7
- Updated the static “Instruction” in Item E.2
Taxonomy Support
EDGAR no longer allows the IFRS-2018 taxonomy, DEI-2018 taxonomy, and Risk Return Taxonomy 2018 linkbases (presentation, calculation, and definition links).
Version 5.5a 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 5.5a, please refer to the software release notes.
Sources:
Announcement: EDGAR Release 20.3 (www.sec.gov)