The SEC has announced updates to technical specifications related to XBRL and XML that correspond to EDGAR Release 25.3, which will be released October 13, 2025.
XBRL Technical Specifications
In September 2025, the EDGAR XBRL Guide introduced comprehensive technical specifications of XBRL formatting and validation for EDGAR submissions.
The release implements the following significant changes:
- Relax § 10.8.2 to permit use of additional standard elements required in the ECD pay-vs-performance table disclosure
- Revise § 10.8.11 for consistency with similar domain-member arc restrictions
Text Updates and Errata will:
- Correct § 10.4 with reference to calculation-presentation consistency validation referenced as EFM v68 6.14.5
The full guide (PDF, 2.25 mb) is available on the SEC’s website.
Draft XML Technical Specifications
SBS Entity Forms, Version 1.8
On October 13, 2025, EDGAR Release 25.3 will implement the following changes regarding Tables 3.4 and 3.5:
- Address Street 1 and Street 2 Max Lengths values were stated or increased for the designated fields
- Max Occur values were increased for the designated fields
The full specs (ZIP, 2.4 mb) are available on the SEC’s website.
Sources:
Technical Specifications (sec.gov)
EDGAR XBRL Guide (sec.gov)
Form SBS Entity XML Technical Specifications (sec.gov)
