Cover Page Inline Xbrl

We are adopting amendments to require the use of the Inline eXtensible Business Reporting Language XBRL format for the submission of operating company financial statement information and fund riskreturn summary information. The revised rules also require that registrants tag certain cover page information on their Forms 10-K 10-Q and 8-K in InLine XBRL iXBRL which is a form of machine-readable computer code and amend Item 601b of Regulation S-K to add a new Exhibit 104 Cover Page Interactive Data File to capture any cover page information that is not embedded in a filings cover page.


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Form 8-K Cover Page iXBRL Inline XBRL requirement Before June 2019 8-K SEC filings did not require XBRL unless they included restated financials that were previously filed in XBRL.

Cover page inline xbrl. And because the recent EDGAR Filer Manual makes clear that a registrant meets its obligation under Exhibit 104 by providing the cover page interactive data file using an Inline XBRL. The revised rules also require that registrants tag certain cover page information on their Forms 10-K 10-Q and 8-K in InLine XBRL iXBRL which is. How should registrants subject to Inline XBRL requirements identify the Interactive Data Files in the exhibit index of an applicable filing.

Public companies that fall into the SECs accelerated filer designation should attend this second webinar for a deep dive into Inline XBRL cover page tagging. Cover Page Tagging Issues Question 10103 confirms that once a registrant is subject to Inline XBRL requirements all Form 8-K filings must comply with the cover page data tagging requirements not just those Form 8-K filings that include financial statements for which XBRL data is otherwise required. 104 Cover Page Interactive Data File formatted as Inline XBRL and contained in Exhibit 101 We also remind large accelerated filers that the recent instructions to Item 601b101 of Regulation S-K were amended to require that for interactive data files the Exhibit Index must include the word Inline within the title description for any XBRL-related exhibits.

Inline XBRL is a format that allows registrants making filings with the SEC to embed XBRL data directly into an HTML-based document. The SEC now requires that cover pages of many form types be tagged using Inline XBRL even if the rest of the filing does not require tagging. The new CDIs relating to Inline XBRL include the following.

Note that certain updates made to the cover pages are required to be implemented without regard to Inline XBRL or a registrants phase in date. Cover Page Inline XBRL Requirements for Accelerated Filers to Kick In June 15. The new interpretations are numbered as Questions 10101 through 10109 at this link.

As a result many corporate filers filing agents and law firms who outsourced their XBRL tagging but prepared HTML filings themselves prepared these filings in-house using traditional HTML filing software. Question 10101 In the Exhibit Index Interactive Data Files required under Rule 405 of Reg S-T should be identified as exhibit 101 and any Cover Page Interactive Data File required under Rule 406 should be identified as exhibit 104. The SEC now requires that cover pages of many form types be tagged using Inline XBRL even if the rest of the filing does not require tagging.

Corp Fin has posted some new CDIs on Inline XBRL summarized below. For operating companies previously not required to have financials tagged in iXBRL the cover. In addition the exhibit index should include the word Inline within the title.

The cover pages for Form 10-K Form 20-F and Form 40-F were revised to include a field for the trading. 101 Interactive Data Files formatted as Inline XBRL. For example a current event report Form 8-K must include a tagged cover page even if it does not include any financials or other tagged content.

Inline XBRL Question 10101. With Inline XBRL the XBRL tags will be embedded directly into the cover page document. Registrants subject to Inline XBRL requirements should identify any Interactive Data File required under Rule 405 of Regulation S-T as exhibit 101 in the exhibit index and any Cover Page Interactive Data File.

Tagging The Cover Page. Starting with their first 10-Q filed for a fiscal period ending on or after June 15 accelerated filers will be required to submit interactive data using Inline XBRL. Tagging The Cover Page.

The cover page tagging requirements vary by forms and concepts. For example a current event report Form 8-K must include a tagged cover page even if it does not include any financials or other tagged content. Registrants tag certain cover page information on Forms 10-K 10-Q and 8-K in InLine XBRL a.

Inline XBRL Cover Page Disclosure US GAAP FAST Act Modernization and Simplification of Regulation S-K File No. Under the Inline XBRL requirements adopted by the SEC in 2018 operating companies must use Inline XBRL for financial statement information as well as certain information on the cover page of a filing. Securities and Exchange Commission.

IC-33426 Fact Sheet The SEC has adopted rules that require registrants to tag data on the cover pages of Form 10-K Form 10-Q Form 8-K Form 20-F and Form 40-F using Inline XBRL. Securities Exchange Commission SEC Regulation S-K final rules req. Included in this transition are requirements adopted by the SEC in March 2019 as part of the FAST.

On August 20 2019 the SEC staff published new interpretations in the form of Compliance and Disclosure Interpretations regarding Inline XBRL which affirmed the guidance we previously posted about the new exhibit 104 cover page tagging requirements. Click the form types below to see cover page tagging requirements updated for 2020 DEI. Some concept requirements may have dependencies on other concepts.

Interactive Data Files ie those related to financial and other information not including the tagged cover page data for the report or registration statement should be identified as Exhibit 101 in the exhibit indexQuestion 10101 The Cover Page Interactive Data File should be identified as Exhibit 104. The result is when reading the traditional cover page a reader can click on a tagged item to see the XBRL information and likewise a consumer of the XBRL data can easily locate the source of the information in the traditional cover page. Cover page XBRL requirements.

Pursuant to Rule 12b2 - of the Securities Exchange Act of 1934the Exchange Act an accelerated filer is an issuer. Learn the details on how to begin tagging the cover pages of their 10-K 10-Q 20-F 40-F and 8-K submissions starting with their first fiscal period after June 30 2020. 104 Cover Page Interactive Data File formatted as Inline XBRL and contained in Exhibit 101.

See our previous post that provides answers to. Inline XBRL Filing of Tagged Data.


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