On September 18th, 2023, the SEC updated its EDGAR System to Release 23.3. This release includes the new SHR XBRL taxonomy, the new XML version of Form N-CR, and other important changes.
The following changes have been introduced:
Appendix C to Vol. II of the EDGAR Filer Manual will be truncated, with the removed content posted at sec.gov as a new webpage titled “How Do I Understand EDGARLink Online Submission Types?” The wording displayed on EDGAR for Item E.3.e of Form N-CEN will be corrected to match the legal form.
The wording will be corrected on the online application for Form N-CEN, on prior disseminated filings rendered on sec.gov, and in relevant portions of the Filer Manual. Additionally, Item E.3.a of Form N-CEN will be updated to provide filers space to report a second value, if necessary, for the number of shares needed to form a creation unit.
EDGAR will be updated to make Form N-CR a structured XML filing and to introduce new submission types for Form N-MFP: N-MFP3 and N-MFP3/A. See Release 33-11211, Money Market Fund Reforms; Form PF Reporting Requirements for Large Liquidity Fund Advisers; Technical Amendments to Form N-CSR and Form N-1A, adopted June 12, 2023. This release introduces a pilot phase for filing the revised versions of Forms N-CR and N-MFP with the following features:
Submission types N-CR and N-CR/A may be filed using the new online form available on the EDGAR Filing website (see Chapter 8 of the EDGAR Filer Manual, Volume II) or constructed by filers according to the new "EDGAR Form N-CR XML Technical Specification" document
Until June 11, 2024, new submission type N-MFP3 and the XML version of Form N-CR will be available as test filings only. As with all test filings, testers are strongly encouraged to create and submit fictional data
Starting June 11, 2024, new submission type N-MFP3 and the XML version of Form N-CR will be available as both test and live filings. In addition, Form N-CR filers will no longer be able to file using EDGARLink Online and Form N-MFP filers will no longer be able to submit N-MFP2. N-MFP2/A will continue to be available for amendments to prior filings.
EDGAR will be updated to make the “DocumentPeriodEndDate” data field optional for the following submission types:
DEF 14A, DEF 14C, PRE 14A, PRE 14C, PREM14A, PREM14C
EDGAR will be updated to support a new taxonomy, SHR/2023. This will allow filers to comply with “Share Repurchase Disclosure Modernization” rule. As part of this, EDGAR will accept new Form F-SR (submission types F-SR and F-SR/A) and a new iXBRL exhibit (EX-26). Refer to EDGAR Filer Manual Vol II for additional details.
Version 5.20a for the GoFiler Family of Products supports these changes. We encourage customers to download the latest update to the software.