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modules or segments (complete documents) can be submitted in PDF format. You may want to
submit your PDF documents before submitting the rest of your filing because of large filing
transmission issues. Through the use of modules/segments, EDGAR can assemble these large
documents into the filing at the Host, without delaying the receipt of the entire filing.
As with any other kind of Type 2 module or segment submission filed with EDGAR, you may
include a complete PDF document as an attachment to a module or segment submission.
A master submission may reference the PDF module or segment in a normal Type 2 fashion by
using the Attached Documents List page of EDGARLink Online submissions.
5.2.3.4 ASCII/SGML Functionality Not Supported Within PDF Documents
EDGAR will NOT support any ASCII/SGML tags within the PDF document text. These
documents will not be properly processed by EDGAR and may be removed.
5.2.3.5 Exception for PDF as Official Document
Normally, PDF documents submitted to EDGAR are unofficial copies of an official document
(in ASCII/SGML text or HTML format). However, the following exceptions apply:
•
The PDF authentication documents that accompany the applications for EDGAR access,
update passphrase, convert paper only filer to electronic filer, and access for new serial
companies are considered official documents.
•
An official PDF document is considered acceptable for the following submission form
types and their variants: 13H, 17HACON, 17HQCON, 40-33, 497AD, 40-17G, 40-
17GCS, 40-24B2, MA, MA-I, NRSRO-UPD, NRSRO-CE, NRSRO-FR, NRSRO-
WCLS, NRSRO-WREG, SBSE, SBSE-A, SBSE-BD, and X-17A-5. EDGAR also allows
ASCII and HTML as the primary document for submission form types 40-33, 40-33/A,
497AD, 40-17G, 40-17G/A, 40-17GCS, 40-17GCS/A, 40-24B2, 40-24B2/A, SBSE,
SBSE/A, SBSE-A, SBSE-A/A, SBSE-BD, SBSE-BD/A, X-17A-5, X-17A-5/A,
17HACON, 17HACON/A, 17HQCON, and 17HQCON/A.
•
An official PDF document is considered acceptable for the following exhibits of
submission form types DOS, 1-A, 1-K, 1-SA, 1-U and their variants:
o EX1A-13 TST WTRS
o EX1K-13 TST WTRS
o EX1SA-13 TST WTRS
o EX1U-13 TST WTRS
In addition, official documents for these exhibits are accepted in HTML and ASCII
formats.
•
An official PDF document is considered acceptable for the following Regulation
Crowdfunding submission form types: C, C/A, C-AR, C-AR/A, C-TR, CFPORTAL,
CFPORTAL/A, and CFPORTAL-W. In addition, official documents for these submission
form types are accepted in HTML and ASCII formats.
Your submission, including all attached documents, must not exceed 200 MB, with the exception
as noted in Section 7.3.2, “EDGARLink Online Submission Preparation Map.” If your PDF file
is large, you may need to break it into increments and submit multiple filings, each containing a
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part of the PDF file. Please clearly label each PDF document with “Part x of y” at the top of the
document to ensure all portions of the PDF can be correctly reassembled; for example, Part 1 of
4, Part 2 of 4, etc.
In addition to the EDGAR Support Restrictions stated in Section 5.2.3.2 above, PDF documents
that qualify as official copies cannot be empty or image-only files. They must be text searchable.
This means scanned images that have not been parsed for character recognition will not be
accepted and EDGAR will suspend those filings.
5.2.4 Unofficial XBRL
The following instructions provide guidance on the preparation, submission, and validation of
EDGAR-acceptable electronic filings with attached eXtensible Business Reporting Language
(XBRL) documents. EDGARLite and OnlineForms do not support this unofficial document
format. For additional clarification and/or information, contact Filer Support at (202) 551-8900.
5.2.4.1 Overview
For the past several years, the Commission has been evaluating the expanded use of interactive
data tagging as a tool to improve the timeliness and accessibility of the information contained in
filings with the Commission. The Commission’s Interactive Data initiative has been exploring
the use of one such interactive data format, eXtensible Business Reporting Language (XBRL),
for the electronic exchange of business and financial information, and for the expected benefits
to investors and other market participants who analyze and compare this data.
Use of XBRL is increasing around the world as a mechanism for electronic exchange of financial
and business information. This is why the Securities and Exchange Commission (SEC) decided
to implement a voluntary program to assess the usefulness of data tagging in general and XBRL
in particular. XBRL is an XML-based language that is being developed by an international
consortium. It provides a standard approach that filers can use to prepare, publish, exchange, and
analyze business reports and statements.
The XBRL portion of a submission is comprised of two major components:
1. One or more instance documents, which contain actual data and facts.
2. One or more taxonomies which are comprised of:
a. One or more schema documents, which contain the declaration of a set of
elements that can be used in the instance document, and
b. Linkbase files, which identify additional information about the elements in a
schema document or establish relationships between the elements in the schema
documents. There are five types of linkbases that can be associated with a
schema: Label, Definition, Reference, Presentation, and Calculation.
Note: Although the Reference Linkbase file is a valid attachment type, at the
moment it is not used.
Taxonomies typically fall into one of two categories: standard base taxonomies or company
extension taxonomies. For a full listing of available taxonomies, refer to the SEC’s website
Information for EDGAR Filers webpage at http://www.sec.gov/info/edgar.shtml.
Filers may use company extension taxonomies in conjunction with the base taxonomies
described above as part of the voluntary filing program. Company extension taxonomies are
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taxonomies that declare concepts and define relationships not included in the standard taxonomy
but are required to express the reporting needs of the individual filer. These taxonomies function
to supplement the standard taxonomy but may reference elements and constructs in the standard
taxonomy.
Filers submitting company-specific extensions should include, at a minimum, label and
presentation linkbases for each company-specific taxonomy schema. Since rendering is usually
based on the label and presentation linkbases, the filer should ensure that every element declared
in a taxonomy schema of a company extension appears in the corresponding label and
presentation linkbases.
Filers are also expected to submit calculation linkbases as a part of their company extensions to
provide rudimentary arithmetic validation. Filers should include only linkbase types that are
defined in the XBRL 2.1 specification as a part of their extended taxonomies.
Filers submitting company-specific taxonomy schemas should create a unique targetNamespace
name when a unique taxonomy document is intended. Filers should declare targetNamespaces
using the format based on the Financial Reporting Taxonomy Architecture (FRTA) 1.0 standard
as described below:
Target NameSpace name should be structured as follows:
<scheme>://<authority><path>
The restrictions on the structure are as follows:
•
The scheme MUST be http.
•
The authority issuing the taxonomy MUST control the authority name. For example,
www.xbrl.org, www.abccorp.com, or xbrl.abccorp.com.
•
The path may contain the following components but MUST include at least the
tickerSymbol and the versionDate. For example:
/{reportingType}/{industry}/{tickerSymbol/}/{versionDate}
Component
Definition
Reporting Type
The report type of the company extension taxonomy.
industry
The industry scope of the taxonomy.
tickerSymbol
The ticker symbol of the filer.
cusipNumber
The CUSIP of the filer.
sicCode
The SIC code of the filer.
versionDate
The release date of the taxonomy in ISO8601 format, YYYY-MM-DD. For
example, 2004-10-19.
Namespace names are not to be confused with external references even though they may appear
to have very similar formats. However, since they function very differently, restrictions that are
placed on external references do not apply to namespace names. An external reference describes
the exact location of a particular file with the intent of accessing the contents of that file. A
namespace name, on the other hand, is a name that identifies elements that belong to a particular
markup vocabulary. Since a particular instance document is expected to reference multiple
vocabularies, namespace names provide a convention by which each vocabulary is uniquely
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identified. This avoids problems of recognition and collision of similarly named elements from
different vocabularies appearing in XBRL documents.
File names of taxonomy schemas and corresponding linkbases must follow the file naming rules.
For example, the XBRL file name must not exceed 32 characters and must have an extension of
*.xsd or *.xml. The recommended XBRL file-naming format is described below:
Schema files: {TickerSymbol}-{date}.xsd
Linkbase files: {TickerSymbol}-{date}_(linkbase).xml
Where linkbase uses the following abbreviations:
Linkbase
Abbreviation
Calculation Linkbase
cal
Definition Linkbase
def
Label Linkbase
lab
Presentation Linkbase
pre
Reference Linkbase
ref
Examples
abccorp-20041130_cal.xml
abccorp-20041201_ref.xml
abccorp-20041012.xsd
Schema documents should have an .xsd file name suffix and linkbases should have an .xml file
name suffix. All attached linkbases must be in English and stored as separate files using the
model provided in the standard.
Filers are strongly encouraged to use the FRTA 1.0 and Financial Reporting Instance Standards
(FRIS) 1.0 in the design and creation of their XBRL documents for the voluntary program. These
documents provide additional guidance and restrictions beyond the XBRL specification on best
practices for creating taxonomies and instance documents. However, non-compliance with
FRTA and FRIS will NOT cause XBRL documents to fail XBRL validation.
5.2.4.2 About the EDGAR XBRL “Voluntary” Program
During the initial “voluntary” period that began with EDGAR Release 8.10, the SEC will support
unofficial XBRL document attachments to official EDGAR submissions. EDGARLink Online
provides built-in support for the attachment of XBRL documents and is the SEC’s recommended
tools for assembling EDGAR submissions. Filers that use EDGARLink Online may attach
unofficial XBRL documents to any submission form type except for CORRESP and BULK
submissions. An XBRL document (the instance document and any accompanying company-
specific extensions) must have a document type of EX-100 and can be either an attachment to the
official submission or submitted subsequent to the official submission with a reference to the
official document with which it is associated. For investment companies submitting under the
voluntary program, only document type EX-100 may be used. A filer using one of the standard
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taxonomies, XML 1.1, XLINK 1.0, XBRL 2.1, or XBRL Dimensions 1.0 schema versions, must
not attach these files in EDGARLink Online, as they will be supplied by the EDGAR system.
During validation, all XBRL documents within a submission will be checked for conformance to
the XBRL 2.1 standard. If any XBRL document in the submission fails validation, EDGAR will
remove all XBRL documents from the submission and the filer will receive a generic XBRL
warning in their notification message. An XBRL validation failure will not suspend the
submission.
In order to increase the likelihood that XBRL documents within an EDGAR submission pass
validation, filers are encouraged to validate their XBRL documents for compliance with the
XBRL 2.1 Technical Specification prior to submission. This validation can be performed by a
number of software products and will increase the likelihood that the XBRL documents within a
submission pass the EDGAR validation. Filers are also advised to transmit their submission as a
Test to review its results prior to transmission of the equivalent Live version.
Filers may submit submissions with attached XBRL documents to the EDGAR Filing Website
3
.
The EDGAR submission, including all attached documents, must not exceed 200 MB, with the
exception as noted in Section 7.3.2, “EDGARLink Online Submission Preparation Map.” Please
note that the EDGARLink Online submissions size calculation includes the size of the mimed
documents. (Refer to Section 7.3.2, “EDGARLink Online Submission Preparation Map” for
details.)
5.2.4.3 EDGAR Support Restrictions for XBRL
Similar to the restrictions that EDGAR imposes on its HTML, XML, and PDF support, EDGAR
also enforces several restrictions on the XBRL standard. The following restrictions are enforced
for all unofficial XBRL documents that are included in an EDGAR submission:
•
XBRL documents are considered unofficial by the SEC and may be removed before
dissemination. All official information must also be included in primary document
attachments (in ASCII/SGML or HTML format) to an EDGAR submission.
•
No Active Content (Actions, embedded JavaScript, etc.) is allowed.
•
No External References (Destinations, Hyperlinks, etc.) are allowed except reference to
the approved XBRL taxonomies on the SEC’s Information for EDGAR Filers webpage
and core XBRL files listed in Section 5.2.4.7, “Supported Versions of XBRL Standard
Taxonomies” of this manual.
o At this time, external references will be permitted only for the core XBRL files listed
in Section 5.2.4.7 of this manual and for the standard taxonomies listed on our
website. Accordingly, when referring to these core files, the xlink:href and
schemaLocation attributes should be provided using the full absolute path to these
files. These documents should not be submitted with a submission that contains the
XBRL documents as they will reside in EDGAR for validation purposes.
o All other references to XBRL documents (i.e. company extension taxonomies) must
use the relative path form to identify the file. In these relative path forms, the base
Uniform Resource Identifier (URI) is defined to be the submission package that
3
The EDGAR OnlineForms/XML Website does not support the attachment of XBRL documents at the time.
Documents you may be interested
Documents you may be interested
