Novaworks Weblog - DERA

SEC Releases Draft 2026Q3 Self-Regulatory Organization (SRO) Taxonomy (Form CA-1)

nospam@example.com (LeAnn Dey) — Tue, 03 Feb 2026 09:45:00 -0500

SEC Announces 2025 Filing Fee Disclosure (FFD) Taxonomy

nospam@example.com (LeAnn Dey) — Wed, 21 Jan 2026 16:45:00 -0500

On December 22, 2025, the EDGAR system was updated with Release 25.4 and now supports the updated Filing Fee Disclosure (FFD) Taxonomy. To view the changes included in this updated version, please see the Updated Filing Fee Disclosure (FFD) Taxonomy available on the SEC’s site. Continue reading "SEC Announces 2025 Filing Fee Disclosure (FFD) Taxonomy"

SEC Releases Draft 2026Q2 Self-Regulatory Organizations Taxonomy (Form 1)

nospam@example.com (LeAnn Dey) — Wed, 14 Jan 2026 16:45:00 -0500

In March 2025, SEC final rules required electronic filing, submission, or posting of certain forms, filings, and other submissions that broker-dealers, national securities exchanges, national securities associations, clearing agencies, security-based swap dealers, and major security-based swap participants make with the SEC. Pursuant to the rule, exchanges now must file Form 1 applications and amendments through the EDGAR system, partially in Inline XBRL, a structured, machine-readable data format. The draft 2026Q2 Self-Regulatory Organizations (SRO) taxonomy includes the new elements needed for exchanges to tag Form 1. Continue reading "SEC Releases Draft 2026Q2 Self-Regulatory Organizations Taxonomy (Form 1)"

SEC Announces 2025 Update to SPAC Taxonomy

nospam@example.com (LeAnn Dey) — Fri, 17 Oct 2025 16:00:00 -0400

On October 14th, the EDGAR system was upgraded to Release 25.3 and now supports the updated Special Purpose Acquisition Company (SPAC) Taxonomy. The updated SPAC Taxonomy is now available on the SEC’s website. For additional information, please visit the Standard Taxonomies webpage for a complete listing of supported standard taxonomies. Continue reading "SEC Announces 2025 Update to SPAC Taxonomy"

SEC Publishes 2026 Draft Taxonomies for Review and Comment

nospam@example.com (LeAnn Dey) — Mon, 22 Sep 2025 17:15:00 -0400

On September 12th, the SEC published draft updates to the upcoming 2026 XBRL taxonomies for public comment. The Draft 2026 Release Notes provide more information related to specific changes in the 2026 update for all XBRL taxonomies currently supported by the EDGAR system. Continue reading "SEC Publishes 2026 Draft Taxonomies for Review and Comment"

SEC Launches New Cross-Border Task Force to Mitigate Fraud

nospam@example.com (LeAnn Dey) — Fri, 12 Sep 2025 15:15:00 -0400

On September 5th, the SEC announced the establishment of the Cross-Border Task Force that aims to further the Division of Enforcement's endeavors to detect and combat cross-border fraud harming U.S. investors. The Division will direct its efforts toward companies, intermediaries, exploitative traders that try to use international borders to hinder and avoid U.S. investor protections. Continue reading "SEC Launches New Cross-Border Task Force to Mitigate Fraud"

SEC Revises Special Purpose Acquisition Company (SPAC) Taxonomy

nospam@example.com (LeAnn Dey) — Thu, 31 Jul 2025 14:00:00 -0400

On July 22, staff in the SEC’s Division of Economic and Risk Analysis issued an amended SPAC taxonomy that will be deployed as part of an upcoming EDGAR Release and will add the Over-allotment Option [Axis] to the dilution source link roles relating to SPAC dilution disclosure. The taxonomy also replaces the Security Class [Axis] (in certain roles relating to sponsor compensation) with Compensation Nature [Axis] (a superset of Security Class [Axis]). This allows filers to declare members needed for tagging non-security types of compensation. Continue reading "SEC Revises Special Purpose Acquisition Company (SPAC) Taxonomy"

SEC Releases Analysis of Public Float Tagging Errors

nospam@example.com (LeAnn Dey) — Mon, 28 Jul 2025 11:15:00 -0400

On July 21, staff in the SEC’s Division of Economic and Risk Analysis published findings related to an analysis of public float tagging errors. Form 10-K cover pages require the disclosure of the aggregate market value of both voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was most recently sold, or the average bid and asked price of such common equity, such as public float, as of the last business day of a filer’s most recently completed second fiscal quarter. Continue reading "SEC Releases Analysis of Public Float Tagging Errors"

Form N-MFP Data Sets Now Available for Download, Monthly Updates Resume

nospam@example.com (LeAnn Dey) — Thu, 17 Jul 2025 12:15:00 -0400

On July 14th, the SEC announced that Form N-MFP Data Sets are now available for filers to download and that monthly updates will resume immediately. The monthly data sets previously were paused to update for Form N-MFP3 submissions. Form N-MFP is used for monthly reports of money market funds that report data pertaining to the fund and its portfolio holdings for the previous month. Continue reading "Form N-MFP Data Sets Now Available for Download, Monthly Updates Resume"

SEC Releases Draft of Order Execution Summary (OES) Data Report, Solicits Feedback

nospam@example.com (LeAnn Dey) — Mon, 30 Jun 2025 14:35:00 -0400

On June 23rd, the SEC's Division of Economic and Risk Analysis adopted amendments to Rule 605 of the Securities Exchange Act, which requires disclosures for order executions in national market system (NMS) stocks. The SEC is releasing the draft report for review and comment. Continue reading "SEC Releases Draft of Order Execution Summary (OES) Data Report, Solicits Feedback "

SEC Publishes Guidance Regarding Incomplete and Inappropriate Tagging for Business Development Companies’ Schedule of Investments

nospam@example.com (LeAnn Dey) — Fri, 27 Jun 2025 11:00:00 -0400

The SEC's Office of Structured Disclosure reminds the financial reporting community that Rule 405(e) of Regulation S-T provides guidance for tagging requirements for financial statement schedules, which includes a fund's Schedule of Investments (SOI), under rules 12-12, 12-13, 12-13A through 13D, and 12-14 of Regulation S-X. Accordingly, a Business Development Company (BDC) is required to tag its SOI in compliance with the tagging requirements in Rule 405(e) of Regulation S-T. Continue reading "SEC Publishes Guidance Regarding Incomplete and Inappropriate Tagging for Business Development Companies’ Schedule of Investments"