DRAFT EDGAR Filer Manual (Volume II)

Securities and Exchange Commission sent this bulletin at 11/01/2011 09:19 AM EDT

DRAFT EDGAR Filer Manual (Volume II)

The draft Filer Manual, posted before Commission approval of potential regulatory changes in this release, is provided as a service to our filing community to assist filers, agents, and software developers prepare for potential changes the staff anticipates.

You may download the DRAFT EDGAR Filing Manual (Volume II) EDGAR Filing (Version 18) by clicking the link below. To assist filers in the identification of the draft changes, we have provided a redlined version of Volume II.       

On November 21, 2011, EDGAR Release 11.3 will introduce the following changes:

  • Submission form types 10-KT, 10-KT/A, 10-QT, 10-QT/A and POS AM will be added to the list of form types recognized for Interactive Data. 
     
  • The link:roleType:definition text is clarified to require {Type} to be equal to 'Disclosure', 'Document', 'Schedule' or 'Statement'.        
     
  • Filings containing the EX-101 XBRL documents will undergo the following additional validations: 
    • EX-101.INS document included with submission form type POS AM can have the element dei:DocumentType with content equal to F-1, F-3, F-4, F-9, F-10, S-1, S-3, S-4, S-11, POS AM or 'Other'. 
       
    • EX-101.INS documents will require all elements used to have US English standard labels.
       
    • EX-101.INS documents will require all non-English non-empty (after trimming XML whitespace) facts to have corresponding US English variants.

On December 12, 2011, the following changes will be introduced: 

  • EX-101.INS documents will require four digit xs:gYear values.     
       
  • For EX-101.SCH documents, the xsd:complexType, or xsd:simpleType name attribute in UTF-8 must be less than 200 bytes of UTF-8 text. The content for targetnamespace, roleURI or arcroleURI attribute in UTF-8 must not exceed 255 bytes in length. For EX-101.INS documents, the local name part of the content for xbrli:measure:element must be less than 200 bytes of text.        
     
  • EX-101.INS will allow distinct values for all outstanding common share classes instead of requiring a single value for dei:EntityCommonStockSharesOutstanding of annual financial statements.