Posted on Wednesday, December 21, 2022

The Securities and Exchange Commission (SEC) published a final rule for Enhanced Reporting of Proxy Votes by Registered Management Investment Companies; Reporting of Executive Compensation Votes by Institutional Investment Managers. This rule adopts amendments to Form N-PX and requires Form N-PX to be prepared in a custom XML schema.

XBRL US had submitted a comment letter arguing that Form N-PX should be prepared in XBRL-CSV which we believe would have the benefit of requiring smaller file sizes and would allow issuers and data users to leverage tools and processes already used for XBRL. The rule is effective July 1, 2024.

Upcoming XBRL US Events

Digitizing Environmental Social Governance (ESG) Disclosures
Thursday, February 2, 2023

Solutions to Common Issues in XBRL Preparation
Tuesday, February 7, 2023