Updates to XBRL filing exhibits
Hello filers!
We wanted to let you know of a recent change made to our XBRL generation process on 8-K filings.
TL;DR - this change may omit either or both EX-101.CAL and EX-101.DEF on specific filings (8-Ks that contain cover page tagging), but there’s no need for concern and you can file without issue.
Why and what's changed?
Historically, all iXBRL filings included a total of five linkbase and schema documents attached as exhibits labelled EX-101. However, beginning mid-2019 with the implementation of cover paging tagging under the FAST Act, there are now situations where XBRL is only used for Document and Entity Information (DEI) data.
An empty linkbase would be common with 8-K filings with only cover page tagging where calculation relationships would not exist or be applicable and no extensions are present for entity or share information. Therefore the calculation linkbase (EX-101.CAL) and definition linkbase (EX-101.DEF) would both be empty on an 8-K filing without financial statements included.
Since an empty linkbase is unnecessary and does not add any additional value to a filing, by removing them, it decreases regulatory complexity for reviewing and is generally a welcomed approach by the SEC. As a result, we have made an update to our XBRL generations for 8-K submission to no longer include linkbase files that are empty.
Filers of 8-Ks that only contain cover page tagging info will no longer see the EX-101.CAL and/or EX-101.DEF in your filing. While this scenario would be expected in certain 8-K filings, you can rest assured that the Workiva platform will continue to validate your filings to detect any unexpected missing files.
Should you have any questions on this change, please let us know here in the Community, or reach out to Customer Support 24/7. Thanks so much!
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Hi Mike -- I just created the filing (actual copied it using the new functionality) for an upcoming 8-K. It generated 4 of the 5 XBRL files when I was expecting it to generate 3 based on this post. It no longer generated EX-101.CAL, but did generate EX-101.DEF and the other 3. Any idea why it generated EX-101.DEF?
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Hi Barbara!
Great question, and the good news is we have an answer :)
To confirm, are there any XBRL extensions present in your filing (potentially for entity or share information)? If so, then we'd anticipate the EX-101.DEF to be created. Does that seem to be the case for you?0
No, none of our 25 XBRL tags on this 8-K is a custom tag.
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Thanks for confirming that, Barbara.
Turns out I spoke too soon. In addition to extensions, a DEF file will exist also if hypercubes are found, i.e. axis and members. Is that possibly the case for you?
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Yes, that is the case. We do have two types of securities on our cover (common stock and senior notes) so they have dimensions. However, this is not the case for our subsidiary, Forestar, and when I created their filing and generated XBRL it also produced 4 XBRL files. If it’s not hurting anything to be filing the DEF file, I won’t worry about it. I was just expecting our total to go from 5 to 3 based on recent communications.
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Hi Mike,
I think this information showed up as a blue popup window when we logged into Wdesk at some point, but we were trying to go back to it and were struggling to find it. Is there a repository of those popup announcements within the support section of the site?
Thanks!
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Hi Bryan!
I believe you are referring to what are called "Tours". Currently there's not a customer-facing repository of these pop-ups, but we have been working on a so-called "resource center" where items like previous Tours could be found and looked at again.
I'm happy to share your interest here with that team and keep you updated as things progress there. Let me know what questions you have for me in the meantime. Cheers, and happy Friday!
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