Filing with the Filing Fee Disclosure (FFD) Taxonomy
Beginning July 31, 2024 (based on a transition period by filer type), filings with offerings are required to tag their filing fee exhibits in Inline XBRL leveraging the Filing Fees Disclosure (FFD) taxonomy. Certain filings may include only the filing fee exhibit with XBRL, while other filings may include the filing fee exhibit and other XBRL reporting requirements. If your filing profile includes XBRL from other taxonomies, the FFD taxonomy is also available within other reporting taxonomies such as US-GAAP and IFRS. Learn more about profiles in Manage XBRL profiles.
Note: When filing using the FFD taxonomy, the profile should only include documents with XBRL or there may be issues when filing.
Filing fee exhibits with XBRL can be created in the Workiva platform or through the SEC's Fee Exhibit Preparation Tool (FEPT) tool. To file an exhibit prepared through the FEPT tool with Workiva, download the file from the SEC's tool and upload the file during the Collect step of the filing process. Links to the FEPT, SEC documentation for the FEPT, and to EDGAR Login are available on the Collect step.
Due to the transition period for this rule, filers can file their fee information with XBRL or continue to include it in form information. The Workiva filing experience will detect any XBRL-tagged fee exhibits in your filing to determine whether fee information is still required to be included in the form information step.
Create a filing with offerings (with iXBRL)
To create a filing with offerings that includes XBRL:
- 1
- Set the document Type to the appropriate form type in Document Properties.
- 2
- Select the appropriate form for Filing Type when you start the filing. Learn more about creating a filing in Start a filing.
- 3
- Ensure the appropriate exhibit is Added (if created within the Workiva Platform) or Uploaded (if utilizing the SEC’s FEPT tool) during the Collect Step.
- The Workiva platform will automatically label the exhibit “EX-FILING FEES” if iXBRL tagging is detected.
- 4
- On the Form Information tab, complete the Filer Information sub-step and form-specific sub-step then click Next.
- 5
- On the Offerings & Fees sub-step, if XBRL is appropriately included in the filing, the Offerings & Fees sub-step will only allow for inputs related to third party payor information.
- 7
- Click Next to finish and go to the Notify step.
Create a filing with offerings (without iXBRL)
To create a filing with offerings that does not require XBRL:
- 1
- Set the document Type to the appropriate form type in Document Properties.
- 2
- Select the appropriate form for Filing Type when you start the filing.
- 3
- Complete all required information in the Collect and Label tabs.
- 4
- On the Form Information tab, complete the required Filer Information and form-specific steps then click Next. For more information about form-specific steps, see Enter form information.
- 5
- If iXBRL is not detected, the Offerings & Fees information fields will allow data input.
- a. In the Offerings section, enter the information for your offering. Some fields may not be required based on offering type. Click + Add to finish adding the offering. You can add more offerings by repeating this step.
- b. In the Offsets section, select the checkbox to Include Fee Offsets if necessary. Enter information for Fee Offsets, then click + Add to finish adding the fee offset. You can add more fee offsets by repeating this step.
- c. Enter the necessary Fee Paid information.
- 6
- Click Next to finish and go to the Notify step.