Xbrl Cover Page Tagging Requirements

The information contained in this sheet is based on the EDGAR Filer Manual. Termination of the 2005 XBRL Voluntary Program 53 4.

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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.

Xbrl cover page tagging requirements. Form 6-K is excluded from this mandate This includes Forms 8-K that are not filing with Exhibit 101. Accordingly registrants required to file a Cover Page Interactive Data File on Exhibit 104 should submit the standard EX-101 file set including iXBRL cover tagging elements. Tag cover pages with iXBRL Cover page XBRL requirements.

Elimination of the Website Posting Requirements51 3. It only deals with accurate conversion of accounts into XBRL. How should registrants comply with the cover page tagging requirements where the company name as it appears.

The cover page tagging requirements vary by forms and concepts. While the effective date of the FAST Act was May 2 2019 the new tagging requirements follow the same timeline as the Inline XBRL iXBRL requirement. These new CDIs provide guidance regarding compliance with the SECs recently adopted Inline XBRL requirements particularly with respect to the phase-in of the new requirements the tagging of data on the cover page of a filing the identification of Interactive Data Files in the exhibit index of a subject filing and the application of the new requirements to situations not addressed directly in the initial adoption of those requirements.

Once a filer is mandated to comply with inline XBRL requirements the cover page of all Forms 10-K 10-Q 20-F 40-F and 8-K filed by the company must be tagged in inline XBRL. Inline XBRL combines the traditional human-readable HTML information with the computer-readable XBRL tagged data. 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.

The following forms are subject to the cover page tagging requirements when submitted using Inline XBRL. 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. On March 20 2019 the SEC adopted final rule amendments in connection with the FAST Act which have expanded the scope of XBRL tagging requirements to the cover page of Forms 8-K 10-Q 10-K 20-F and 40-F annual reports using Inline XBRL.

New CDI Question 10107 provides guidance regarding the Inline XBRL cover page tagging requirements for a company that files a Form 8-K earlier on the. Although the new iXBRL tagging requirements. For companies subject to the Inline XBRL requirements all Forms 8-K not only those that contain financial statements are subject to the new Inline XBRL requirement.

The cover page tagging will be phased-in beginning in JulyAugust 2019. Registrants subject to Inline XBRL requirements are required to tag all of the information on the cover page of Form 10-K Form 10-Q Form 8-K Form 20-F and Form 40-F using Inline XBRL including the company name. Cover Page Interactive Data File as Exhibit 104 and does not include any other exhibit.

It does not cover the process and requirements for submission of filings to HMRC Companies House or other agencies. 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. For guidance around exhibit updates see the Compliance and Disclosure Interpretations - 10101 10104.

Filers do not need to begin tagging the cover page of their 10-Ks 8-Ks 20-Fs and 40-Fs until they become subject to iXBRL requirements per their iXBRL filing date. XBRL date for 8-Ks. With Inline XBRL the XBRL tags will be embedded directly into the cover page document.

For large accelerated filers US-GAAP this refers to fiscal periods ending after June 15 2019. Accordingly registrants required to file a Cover Page Interactive Data File on Exhibit 104 should submit the standard EX-101 file set including iXBRL cover tagging elements. IXBRL Cover Page 10-K - 10-KA 10-KT 10-KTA 10-Q - 10-QA 10-QT 10-QTA 8-K - 8-KA 8-K12B 8-K12BA 8-K12G3 8-K12G3A 8-K15D5 8-K15D5A 20-F - 20-FA 40-F - 40-FA.

Inline XBRL Requirements 20 2. For operating companies previously not required to have financials tagged in iXBRL the cover. 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.

Here is a quick reminder of the timelines. Registrants subject to Inline XBRL requirements are required to tag all of the information on the cover page of Form 10-K Form 10-Q Form 8-K Form 20-F and Form 40-F using Inline XBRL including the company name. That is covered in guidance published by those organisations.

IXBRL cover page tagging Registrants will be required to tag all cover page data in Inline XBRL. The SEC rule requires that the cover page tagging must use the Inline XBRL format. Inline XBRL In June 2018 the SEC adopted amendments to the XBRL requirements that require the use of.

The FRC taxonomies and other supporting information are published on the FRC website at.

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