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  Isabel Messore

  • 2026年08月28日 15:06

  Hi Kelsey Durban, 

   

  The SEC's RXP taxonomy expects a non-empty value for the concept rxp:AlternativeReportingRegime in the Required Context of your Form SD (Resource Extraction Payments) filing. This concept captures whether your company is relying on an Alternative Reporting Regime for its resource extraction payment disclosures.

   

  If the tag is absent, the SEC simply defaults to assuming "Not Relying on Alternative Reporting Regime" — which is why it's a warning, not a blocking error. You can file with it as-is.

   

  Option 1 — Ignore the warning (simplest)
  - Since this is a warning only (not an error), it will not prevent your filing from being accepted
  - If your company is indeed not relying on an alternative reporting regime, the default assumption the SEC applies is accurate, and no action is required

   

  Option 2 — Add the tag to resolve the warning
  - Add the rxp:AlternativeReportingRegime concept to your XBRL outline — typically in a nonprinting (DEI-style) section
  - Tag it with the appropriate value (e.g., the applicable regime name, or the concept's enumerated value for "not relying")

   

  Note on it being "new":

  This concept likely exists in the RXP 2025/2026 taxonomy but wasn't validated or enforced in prior years — which would explain why it didn't appear in last year's XBRL outline.

   

  If you need help determining the correct value to tag or the specific outline setup, reaching out to your PSM is the best next step, as they have hands-on access to the RXP taxonomy tagging examples.

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