skills/filings-primary-sources/references/modules/M006-edgar-mastery-and-filing-retrieval.md

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<!-- Module: 006 | Title: EDGAR Mastery and Filing Retrieval -->

## PART II - SOURCE INTELLIGENCE AND FILINGS | MODULE 006

# EDGAR Mastery and Filing Retrieval

> Mission. Use SEC filing search, accession numbers, exhibits, XBRL data, and amendment history efficiently.

## Decision output

Objective: Use SEC filing search, accession numbers, exhibits, XBRL data, and amendment history efficiently. The completed work product must be reproducible from evidence, show the downstream financial or decision effect when material, state the strongest contrary case, and define a dated update rule.

## Explicit operating procedure

1. Resolve the issuer CIK and legal registrant before retrieval, especially for dual listings, holding-company structures, renamed issuers, and multiple share classes.

1. Use accession number, form type, filing date, report period, amendment status, and exhibit index as the canonical filing identifiers. Archive the exact filed version used in analysis.

1. Retrieve the complete filing package, not only the rendered main document. Inspect exhibits, material contracts, debt documents, certifications, XBRL facts, and amendments when relevant.

1. Use SEC submissions/company-facts APIs or structured filing data for scalable retrieval, then reconcile machine-extracted values to the actual filing table and footnotes before modeling.

1. Compare current and prior filing text for inserted qualifiers, removed language, definition changes, new risk factors, and changed segment/KPI presentation.

1. Build filing alerts by form and material item so retrieval is systematic, then log the filing-to-model action or explicit no-action conclusion.

## Required evidence and model bridge

- Primary-source set: EDGAR filings, exhibits, prior-period filings, debt documents, ownership forms. Preserve exact document/version, date, period, and source location for every material factual input used in edgar mastery and filing retrieval.

- For each key concept - CIK mapping, accession numbers, amendments, filing packages, exhibits, XBRL - state whether it is a reported fact, analyst calculation, management claim, external estimate, or judgment. Quantitative concepts must retain raw components and units; qualitative concepts must retain the specific evidence and counterevidence.

- Map only economically relevant findings into the model or decision record. Process-control modules such as edgar mastery and filing retrieval may have no direct valuation line; in that case document the downstream error or governance risk the control prevents.

## Metrics and calculation controls

| Metric / concept | Construction | Required validation |
| --- | --- | --- |
| filing completeness | % of required filing components, exhibits, amendments, and referenced documents retrieved and reviewed for the relevant period/event. | filing completeness: Recalculate independently from cited source data; verify definition, period, units, scope, signs, and any reconciliation to reported financial or operating totals. |
| amendment control | Binary/version-control check that the analysis uses the latest amended filing and records superseded accession numbers and changed disclosures. | amendment control: Recalculate independently from cited source data; verify definition, period, units, scope, signs, and any reconciliation to reported financial or operating totals. |
| XBRL-to-filing reconciliation | Difference between machine-readable XBRL facts and the filed financial statements/footnotes after unit, sign, scale, and taxonomy mapping; target zero unexplained difference. | XBRL-to-filing reconciliation: Recalculate independently from cited source data; verify definition, period, units, scope, signs, and any reconciliation to reported financial or operating totals. |



## Worked application

> Case: XBRL revenue differs from the model because one fact is YTD and the other is quarterly.

- Reconstruct the relevant reported fact from primary evidence before interpreting the case. For edgar mastery and filing retrieval, show the raw components rather than only the resulting ratio or narrative.

- Build the causal chain through CIK mapping, accession numbers, amendments, filing packages, then identify which link is directly observed and which link remains an assumption.

- Calculate filing completeness, amendment control, XBRL-to-filing reconciliation from sourced components under the reported/base interpretation and at least one skeptical alternative interpretation.

- Translate the difference between cases into the variable that matters for edgar mastery and filing retrieval: evidence quality, revenue, operating profit/NOPAT, free cash flow, invested capital, financing/dilution, risk, or valuation. Mark non-applicable links instead of inventing them.

- Expert consistency test: automate retrieval but keep human control of periods, dimensions, custom tags, and materiality.

- Precommit the specific future filing, KPI, customer/supplier observation, regulator action, or market input that would materially invalidate the edgar mastery and filing retrieval conclusion.

## Failure tests

- FAIL if CIK mapping cannot be defined and reproduced from the source pack.

- FAIL if the analyst cannot prove the filing form, period, accession, amendment status, and exhibit version used for a material conclusion.

- FAIL if the edgar mastery and filing retrieval conclusion depends on an unstated assumption, unreconciled definition, or evidence that cannot be traced to its source/version.

- FAIL if evidence materially inconsistent with the edgar mastery and filing retrieval conclusion is omitted, reclassified, or dismissed without a documented definition, materiality, causal, timing, and source-quality analysis.

## Completion test

A senior reviewer must be able to reproduce the edgar mastery and filing retrieval conclusion, vary the most sensitive assumption independently, trace the change through the model, understand the strongest opposing case, and identify the next evidence that would force an update. If any link is missing, the module remains open.