How Do I...Prepare an Inline XBRL filing fee exhibit

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Below are the two ways for filers to prepare an Inline XBRL filing fee exhibit (EX-FILING FEES) to submit to EDGAR for processing.

Filer-Constructed Filing Fee Exhibits

Filers can construct their structured filing fee-related information outside of EDGAR in accordance with the EDGAR Filer Manual Chapter 4 (PDF, 0.3 mb) and applicable technical specifications as, for example, filers do with respect to Inline XBRL financial statement information. Refer to the EDGAR XBRL Guide (Chapter 4) and EDGAR Technical Specifications for more information.

Fee Exhibit Preparation Tool (FEPT)

The FEPT allows filers to enter filing fee-related disclosures into a web-based graphical user interface to generate an Inline XBRL-tagged filing fee exhibit based on user input. The FEPT is located on the EDGARLink Online interface under the “Documents” tab. Refer to the EDGAR Filing Fee Interface Courtesy Guide (PDF, 1.2 mb) for more information. 

The FEPT is provided only as an aid to help filers calculate, disclose, and construct structured filing fee-related information and produce a filing fee exhibit in a format acceptable for submission as an EDGAR attachment (i.e., EX-FILING FEES). Filers that choose to use the FEPT to produce a filing fee exhibit continue to be fully responsible for properly calculating and paying all required fees and accurately representing all required information in their Commission filings. The Commission assumes no responsibility for and disclaims all liability associated with the filer’s use of the FEPT and information provided by the FEPT. The FEPT is not a rule, regulation, requirement, or statement of the Commission. The SEC staff, however, believes that many filers will find the FEPT and the related Filing Fee Interface Guide helpful even if they choose not to use the FEPT. All filers could use the FEPT and the Filing Fee Interface Guide for insights to help construct their structured filing fee-related information outside of EDGAR. Filers are ultimately responsible for all calculations, data, and information submitted with any filing.  

Filing Fee Exhibit Warnings & Errors

Certain warnings on filing fee exhibits are likely to be unfamiliar to filers who have previous experience with Inline XBRL filings. In many cases, warnings are likely to be provided to filers as a reminder to review the information and data that they entered in the filing fee exhibit when the exhibit is first submitted as a TEST filing. Filers are responsible for ensuring the accuracy of the information entered. It is possible accurate information may generate a warning in certain cases. In such cases, filers should reassess their entries to ensure accuracy prior to submitting a live filing. Entries that result in an error must be resolved prior to submitting a live filing otherwise EDGAR will not accept the filing. 

Filers that use the Commission-provided FEPT option to construct structured filing fee-related information within EDGAR generally will receive validation and resulting error and warning messages before they submit both test and live filings.

Filers that construct this structured information outside of EDGAR, however, will receive validation and resulting error and warning messages after they submit both test and live filings.  

Filers can now voluntarily file fee data in Inline XBRL format/submission of structured fee exhibits. Filers should take advantage of this time to understand before these next important dates:

• July 31, 2024—Large Accelerated Filers required to submit fee data in Inline XBRL format.
• July 31, 2025—Compliance by all filers required, including certain investment companies that file registrations on Forms N-2 and N-14.