EDGAR Release 24.2

On July 1, 2024, EDGAR Release 24.2 will introduce the following changes:

EDGARLink Online Updates

• The "EDGARLink Online XML Technical Specifications" document will be updated to remove submission types F-SR and F-SR/A, along with their descriptions, from Table 1-3. Section 3.4.6 has been updated to remove elements of the submission types F-SR and F-SR/A, along with the types of the fields in the Co Reg schema. xsd and eis_Common.xsd schemas have been updated to remove F-SR and F-SR/A submission types.
• The "EDGARLink Online XML Technical Specifications" document will be updated to add EX-99 to the DOCUMENT_TYPE table.
• The "EDGARLink Online XML Technical Specifications" document will be updated to add sample JSON and Inline XBRL files for the test cases documented in the "EDGAR Filing Fee Test Cases for Filers" guide and included in the "EDGARLink Online Sample files" folder within the EDGARLink Online Technical Specifications zip file. These samples serve as examples to assist filers in preparation of their own filing fee exhibits. Filing fee exhibits may be constructed in a structured Inline XBRL format via an Online Tool, the Fee Exhibit Preparation Tool (FEPT), or filer-constructed Inline XBRL fee exhibits. For more information, please refer to the EDGAR Filing Fee Interface Guide and the EDGAR XBRL Guide.

EDGAR Filing Website Updates

• EDGAR will allow filers to submit forms to apply for registration with the Commission as a security-based swap execution facility (Form SBSEF) under 17 CFR 242.803, to amend an application prior to full registration (Form SBSEF/A), to request to withdraw a pending application for registration (Form SBSEF-W), and to request to vacate an effective registration (Form SBSEF-V). Filers will be able to file Form SBSEF and certain of its related exhibits in custom XML, Inline XBRL, and PDF formats as provided in the Regulation SE adopting release. See Security-Based Swap Execution and Registration and Regulation of Security-Based Swap Execution Facilities, Release No. 34-98845 (Nov. 2, 2023). See also, Chapters 5.2.5 and 8.2.38-39 of the EDGAR Filer Manual, Volume II.
• Forms SBSEF, SBSEF/A, SBSEF-W, and SBSEF-V 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 SBSEF Technical Specification" document available on https://www.sec.gov/edgar/filer-information/current-edgar-technical-specifications.
• EDGAR will be updated to allow filers to attach any report, opinion, or appraisal required to be filed as an exhibit under Item 1607 of Regulation S-K as exhibit EX-98 to EDGAR submission variants of Forms S-1, S-4, F-1, F-4, and Schedules TO, 14A, and 14C. See Special Purpose Acquisition Companies, Shell Companies, and Projections, Release No. 33-11265 (Jan. 24, 2024).

XBRL Updates

• EDGAR was updated to enable filers to use the 2024 IFRS Taxonomy in EDGAR filings. In addition, the US GAAP/2022 , SRT-2022, IFRS-2022 Taxonomies have been removed from EDGAR. Please see https://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete list of supported standard Taxonomies.