EDGAR Release

Release 22.4

(December 19, 2022)

Release 22.4: On December 19, 2022, EDGAR Release 22.4 introduced the following changes:

Appendices A and E to Vol. II of the EDGAR Filer Manual will be truncated, with the removed content posted at www.sec.gov as new webpages titled "Messages Reported by EDGAR" and "Automated Conformance Rules for EDGAR Data Fields."
EDGAR will be updated to convert Form N-PX to an online form. See Release 34-93169, Enhanced Reporting of Proxy Votes by Registered Management Investment Companies; Reporting of Executive Compensation Votes by Institutional Investment Managers. This release introduces a Pilot phase for filing Form N-PX in a structured format with the following features:
EDGAR will be updated to allow filers to submit submission types N-PX and N-PX/A in a structured XML format.
Submission types N-PX and N-PX/A may be accessed by selecting the new "File Form N-PX" link from the left navigation pane on the EDGAR Filing Website, under "Online Forms".
EDGAR will be updated to include the following two new form types. These two forms may be accessed by selecting the "File Form N-PX Confidential Treatment Request" link from the left navigation pane on the EDGAR Filing Website, under "Online Forms":
N-PX CTR: Form N-PX Confidential Treatment Request
N-PX CTR/A: Amendment to a Form N-PX Confidential Treatment Request (including a de novo request, if any)
Submission types N-PX, N-PX/A, N-PX CTR and N-PX CTR/A may be filed using the new online version available on the EDGAR Filing Website or constructed by filers according to the new "EDGAR Form N-PX XML Technical Specification" document available on https://www.sec.gov/edgar/filer-information/current-edgar-technical-specifications.
Filers will only be allowed to submit TEST filings of the online version of submission types N-PX, N-PX/A, N-PX CTR, and N-PX CTR/A from December 19, 2022 to June 30, 2024. As with all TEST filings, testers are strongly encouraged to create and submit fictional data. Filers can continue submitting both LIVE and TEST filings of submission types N-PX and N-PX/A using the EDGARLink Online interface or as EDGARLink Online filer-constructed submissions until June 30, 2024.
Filers will be prevented from submitting N-PX-FM, N-PX-FM/A, N-PX-NT, N-PX-NT/A, N-PX-VR, N-PX-VR/A, N-PX-CR, and N-PX-CR/A form types using the EDGARLink Online interface or as EDGARLink Online filer-constructed submissions beginning December 19, 2022.
Beginning July 1, 2024, form types N-PX, N-PX/A, N-PX CTR and N-PX CTR/A created in a structured format will be accepted as LIVE and TEST online submissions.
 See Chapter 3 (Index to Forms), Chapter 7 (Preparing and Transmitting EDGARLink Online Submissions), Chapter 8 (Preparing and Transmitting Online Submissions), Appendix A (Messages Reported by EDGAR), Appendix C (EDGAR Submission Types), and Appendix E (Automated Conformance Rules for EDGAR Data Fields) of the EDGAR Filer Manual, Volume II: "EDGAR Filing."
In Release 33-11070, the Commission adopted amendments to its rules governing the electronic filing and submission of documents to require filers beginning January 11, 2023 to electronically submit their "glossy" annual reports to shareholder. Filers will have the option to submit the "glossy" in Form ARS as a primary filing in PDF or in the Form ARS and Form 6-K as exhibit type EX-99 in PDF as an official filing format.
The RMBS and CMBS schemas on submission form types ABS-EE and ABS-EE/A will be updated to included new values for ARM_INDX_CODE_TYPE, ORG_INDX_CODE_TYPE, and POST_MOD_ARM_INDX_CODE_TYPE to allow filers to reference changes to loans as part of the transition from LIBOR benchmaked rates. For more information, see the updated "EDGAR ABS XML Technical Specification" document available on the SEC's Public Website (https://www.sec.gov/info/edgar/tech-specs).
EDGAR will be updated to support the 2022Q4 versions of the Executive Compensation Disclosure (ECD) and DEI Taxonomies. See https://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete list of supported standard taxonomies. The new and updated taxonomies will support filers to provide information required by Release 34-95607 (Pay Versus Performance) and Release 33-11126 (Listing Standards for Recovery of Erroneously Awarded Compensation). Inline XBRL tag validations were modified for certain submission types as described in Chapter 6 (Interactive Data) of the "EDGAR Filer Manual, Volume II: EDGAR Filing."
EDGAR will allow Exhibit EX-97 as an optional attachment to 10-K, 10-K/A, 10-KT, 10-KT/A, 20-F, 20-F/A, 40-F, 40-F/A, N-CSR, and N-CSR/A. The exhibit EX-97 will permit ASCII and HTML document formats. The new exhibit will allow filers to attach their Policy Related to Recovery for Erroneously Awarded Compensation when the policies are adopted, as contemplated by Release 33-11126.

 

Please refer to the Release Notes for more information regarding the changes made to EDGAR.