***The following should be considered before building a designed 20-F to the SEC or when utilizing the same document to produce a 20-F and designed ESEF filing. More info on dual filing can be found here, as well as instructions here.

Designed Reporting

Some of the functionality shown for the same document approach are only available with the Designed Reporting add-on for SEC solutions. More info on this can be found here.

Document Type

The Document Type in Workiva needs to be set correctly to properly flag relevant issues in Document Health.

• If the same document is being used for both submissions, the Document type should be set as 20-F as the SEC has stricter rules.
• If a 20-F is set, there are a few Doc Health checks that will NOT be captured for ESEF. A customer can toggle to the ESEF doc type to run doc health check but we recommend changing the doc back to 20-F before submission
     ➤ Document Health checks for ESEF doc types include the following:
            ⁃ Hyperlinks (ESEF now supports external hyperlinks, however,          customers submitting to the German or UK regulars may need to remove external hyperlinks)
            ⁃ Large image sizes - while not a blocker, some customers may want to change their images for lower sized images if they are hitting file size limits (see file size limits under the next bullet)

Document(s) & File Size Limitations

An EDGAR submission can be no larger than 100 MB in size and a single EDGAR file can be no larger than 25 MB.

Regarding the amount of files, you may submit the following:

• One (1) main submission document
• One hundred (100) correspondence
• Ten (10) covers
• Five hundred (500) exhibits
• One (1) EU-1 (NASAA document)

BEST PRACTICE: Since PDF is print quality, and XHTML is web quality, for ESEF submission we suggest setting the document default to Web Quality so that is what is generated in the iXBRL file.

You may then change the image resolution from the Save As > PDF or XHTML to whatever resolution you choose (or uncheck the option to save as whatever resolution the image was initially brought in with).

Image Consideration

There are often more images used in designed reports and filers should be aware of the following items.

➤ Image count: the SEC also limits the amount to five hundred (500) images per filing package, and only support image types JPG or GIF.

➤ Image quality: if your report contains SVG image types, these will be automatically converted to a GIF during EDGARization, but be aware this may create a loss in image fidelity and should be reviewed.

XBRL Considerations

➤ No XBRL can exist on the PDF.

➤ If you have a tagged cover page, then a PDF, and then a tagged document, you will need two separate Workiva documents (i.e. front half, PDF and back half).

➤ Where XBRL is concerned, linking can should also be taken into consideration. For example, if multiple documents are used, but linked together, make sure that the linking is set up for detailed tagging in the 20-F footnotes.

➤ If an entire paragraph is linked between the two documents, XBRL cannot be applied to a single number within that paragraph in the 20-F.

➤ Both taxonomies can be set on a single document, and the user will toggle between the two for each submission. (NOTE: changes made to one taxonomy will not automatically be reflected in the other; XBRL change should be made in each taxonomy).

➤ Text block tags are now required in ESEF, these are the same text block tags that are applied in the 20-F as Level 1 text block tags.

Filing Package Considerations

Timing

When creating a filing package, if you have a 100-page PDF in front of your 20-F, it takes approx. 20-30 minutes to generate this in EDGAR format. You then move forward to the next two options in your filing and go to the Review tab, which takes additional time as well.

TIP: to save time, we recommend that you finalize the review of your documents before you go into creating a test or live filing. This means that they can manage the review beforehand and not go through the EDGAR generation cycle time after time. This also means that if you spot an error, you can amend it prior to generation EDGAR, which takes up most of your time. 

ESEF Dual Filers Considerations

The filing checklists for each submission type vary slightly, so we encourage you to review these articles that walk through each submission

• ESEF Checklist
• SEC Checklist