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!