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EDGAR XBRL Guide
Prepared by SEC Staff
September 2024
Disclaimer
The Securities and Exchange Commission (“SEC” or “Commission”) staff is making available to the
public this EDGAR Extensible Business Reporting Language (“XBRL”) Guide to assist filers with
preparing submissions on EDGAR using XBRL. This guide should not be relied upon for any other
purpose.
Filers may consult the separate EDGAR XBRL Guide (Filing Fee Extract) for references in connection
with preparing fee-related submissions on EDGAR using XBRL.
The SEC has not approved, may approve or disapprove, and may revise any of the content of this
EDGAR XBRL Guide. SEC staff’s provision of this guide does not indicate Commission approval or
disapproval of any changes relating to the EDGAR system or the rules and regulations related to EDGAR,
including but not limited to the EDGAR Filer Manual. Filers are reminded that they must comply with the
requirements of the EDGAR Filer Manual.
EDGAR® and EDGARLink® are registered trademarks of the Securities and Exchange Commission. All
other product brand names mentioned herein are trademarks or registered trademarks of their respective
holders.
2
Contents
1
FUNDAMENTALS ......................................................................................................... 10
2
XBRL SPECIFICATIONS ............................................................................................ 12
3
INSTANCE VALIDATIONS......................................................................................... 13
3.1
Expected Facts in the Required Context ........................................................................................ 14
3.1.1 Notation and Terminology ............................................................................................................. 14
3.1.2 Required Context validation .......................................................................................................... 15
3.1.3 Central Index Key .......................................................................................................................... 16
3.1.4 Registrant Name ............................................................................................................................ 16
3.1.5 Form or Exhibit Type..................................................................................................................... 17
3.1.6 Amendment Flag and Description ................................................................................................. 19
3.1.7 Document Period End Date ........................................................................................................... 19
3.1.8 Document Fiscal Year and Period Focus ....................................................................................... 20
3.1.9 Current Reporting Status and Interactive Data Current ................................................................. 21
3.1.10
Voluntary Filers, Shell Companies, and Well-known Seasoned Issuers ................................... 21
3.1.11
Small Business, Emerging Growth Company ........................................................................... 23
3.1.12
Current Fiscal Year End Date .................................................................................................... 24
3.1.13
Filer Category (Accelerated / Non-Accelerated) ....................................................................... 25
3.1.14
ICFR Auditor Attestation Flag .................................................................................................. 26
3.1.15
Public Float................................................................................................................................ 27
3.1.16
Auditor Name, Location, and Firm ID ...................................................................................... 27
3.1.17
Investment Company Type........................................................................................................ 29
3.1.18
File Number (Securities Act File Number) ............................................................................... 30
3.1.19
Incorporation State / Country Code ........................................................................................... 30
3.1.20
Tax Identification Number ........................................................................................................ 30
3.1.21
Primary SIC (Standard Industrial Code) Number ..................................................................... 31
3.1.22
Principal Office Address ........................................................................................................... 31
3.1.22.1 Street, City and Zip.................................................................................................................... 31
3.1.22.2 Street Address Lines 2 and 3 ..................................................................................................... 31
3.1.22.3 State or Province and Country ................................................................................................... 32
3.1.22.4 Phone ......................................................................................................................................... 33
3.1.23
Submission Flags ....................................................................................................................... 34
3.1.23.1 Annual Report, Transition Report, Quarterly Report ................................................................ 34
3.1.23.2 Financial Statement Error Correction, Recovery Analysis........................................................ 36
3.1.23.3 Non-US Filer Flags.................................................................................................................... 36
3.1.23.4 Period Start Date........................................................................................................................ 37
3.1.23.5 Bankruptcy Proceedings Flag .................................................................................................... 38
3.1.23.6 Documents Incorporated by Reference ..................................................................................... 38
3.1.23.7 Current Report ........................................................................................................................... 38
3.1.23.8 Material Cybersecurity Incident Disclosure .............................................................................. 39
3.1.24
Closed-end fund registration ..................................................................................................... 40
3.1.24.1 N-2 Registration file numbers ................................................................................................... 40
3
3.1.24.2 N-2 Registration Amendment Numbers .................................................................................... 41
3.1.24.3 N-2 Commencement of Sales .................................................................................................... 42
3.1.24.4 N-2 Rule Flags ........................................................................................................................... 42
3.1.24.5 N-2 Effectiveness Dates ............................................................................................................ 43
3.1.24.6 N-2 Other Flags ......................................................................................................................... 44
3.1.24.7 N-2 Registrant Type Flags......................................................................................................... 45
Expected Facts with Dimensions ................................................................................................... 45
3.2
3.2.1 Business contact ............................................................................................................................. 47
3.2.1.1
Contact Person ........................................................................................................................... 47
3.2.1.2
Street, City and Zip.................................................................................................................... 48
3.2.1.3
State or Province and Country ................................................................................................... 49
3.2.1.4
Phone ......................................................................................................................................... 50
3.2.2 Former address ............................................................................................................................... 51
3.2.2.1
Former Street, City and Zip ....................................................................................................... 51
3.2.2.2
Former State or Province and Country ...................................................................................... 52
3.2.3 Common Stock Shares Outstanding .............................................................................................. 52
3.2.4 Registered Securities...................................................................................................................... 53
3.2.4.1
Security Title ............................................................................................................................. 53
3.2.4.2
Exchanges Axis ......................................................................................................................... 54
3.2.4.3
Security Exchange Name........................................................................................................... 55
3.2.4.4
Trading Symbol / No Trading Symbol ...................................................................................... 56
3.2.4.5
Security Reporting Obligation ................................................................................................... 56
3.2.5 Open-end Fund Series .................................................................................................................... 57
3.2.6 Open-end Fund Shareholder Reports ............................................................................................. 57
3.3
Resource Extraction Payments Disclosure .................................................................................... 58
3.3.1 Alternative Reporting Regime ....................................................................................................... 58
3.3.2 Currency and Total Payments ........................................................................................................ 59
3.3.3 Payments Axis ............................................................................................................................... 59
3.3.4 Boolean, Numeric and String Valued Facts ................................................................................... 59
3.3.5 Member-valued Facts..................................................................................................................... 61
3.3.6 Payment Contexts .......................................................................................................................... 62
3.3.7 Government Aggregate Contexts ................................................................................................... 64
3.3.8 Project Aggregate Contexts ........................................................................................................... 64
4
4.1
4.1.1
4.1.2
4.1.3
4.2
4.3
4.4
4.5
4.5.1
4.5.2
4
FILING FEE EXHIBITS ............................................................................................... 65
Filing Fee Inline XBRL Attachments ............................................................................................ 65
Security Types Based on Rule ....................................................................................................... 66
Offering & Transaction Valuation Rules Applicable for Submission Types ................................ 66
Offset Table & Combined Prospectus Rules Applicable for Submission Types ........................... 68
Submission Table ........................................................................................................................... 70
Fees Summary Table...................................................................................................................... 71
Offering Table................................................................................................................................ 73
Offering Table Rule Flags ............................................................................................................. 73
Rule 457(a) Lines........................................................................................................................... 73
Rule 457(o) Lines .......................................................................................................................... 74
4.5.3
4.5.4
4.5.5
4.5.6
4.5.7
4.5.8
4.5.9
4.5.10
4.6
4.6.1
4.6.2
4.6.3
4.7
4.7.1
4.7.2
4.8
4.8.1
4.8.2
4.8.3
Rule 457(r) Lines ........................................................................................................................... 76
Rule 457(s) Lines ........................................................................................................................... 77
Rule 457(u) Lines .......................................................................................................................... 77
Rule “Other” Lines ........................................................................................................................ 78
Rule 415(a)(6) Lines ...................................................................................................................... 79
Rule 0-11 Lines .............................................................................................................................. 81
Rule 457(f) Lines ........................................................................................................................... 81
General Instructions II.H (Exchange Offers) and II.I (Business Combinations)....................... 83
Offset Table ................................................................................................................................... 83
Offset Table Rule Flags ................................................................................................................. 83
Rule 457(b) or 0-11(a)(2)) Lines ................................................................................................... 83
Rule 457(p) Lines .......................................................................................................................... 84
Combined Prospectus Table .......................................................................................................... 85
Combined Prospectus Table Rule Flags ........................................................................................ 85
Combined Prospectus Lines Specifying Rule 429 ......................................................................... 85
Securities, 424I .............................................................................................................................. 86
Securities, 424I Table Rule Flags .................................................................................................. 86
Submission Type 424I Table Lines ............................................................................................... 86
Submission Type 424I Entries in the Submission Table ............................................................... 87
5
CUSTOM TAXONOMIES ............................................................................................ 87
5.1
5.2
5.3
5.4
5.4.1
5.4.2
5.4.3
5.5
5.5.1
5.5.2
5.6
5.6.1
5.6.2
5.6.3
5.6.4
5.7
5.8
5.8.1
5.9
5.9.1
5.9.2
5.9.3
5.10
5.10.1
5
Custom presentation and label relationships for standard concepts............................................... 87
File attachments for custom relationships...................................................................................... 88
Custom presentation and label relationships.................................................................................. 88
Custom relationships for standard concepts, with dimensions ...................................................... 89
File attachments for custom members ........................................................................................... 89
Dimensional relationships.............................................................................................................. 90
Presentation and label relationships ............................................................................................... 92
Validation of custom relationships ................................................................................................ 92
Validations resulting in Errors ....................................................................................................... 92
Validations resulting in Warnings ................................................................................................. 93
Custom Concept Declarations in General ...................................................................................... 93
Do not duplicate pre-existing concept declarations ....................................................................... 93
Avoid changes in declarations from period to period .................................................................... 93
Custom concept naming................................................................................................................. 94
Custom concept declarations ......................................................................................................... 94
Custom Domain Member Declarations.......................................................................................... 94
Custom Presentation and Label Relationships ............................................................................... 95
Instance type 8K.A example – custom members ........................................................................... 95
Custom Calculation Relationships for Standard Concepts ............................................................ 96
When calculation relationships are required .................................................................................. 97
Avoid calculation relationship redundancy.................................................................................... 98
A single concept may have alternate calculations ......................................................................... 98
Custom Numeric Concepts ............................................................................................................ 99
Do not duplicate numeric concepts ........................................................................................... 99
5.10.2
Monetary concepts..................................................................................................................... 99
5.10.3
Share (unit of ownership) type concepts ................................................................................. 100
5.10.4
Per-share type concepts ........................................................................................................... 100
5.10.5
Pure number type concepts ...................................................................................................... 100
5.10.6
Percent type concepts .............................................................................................................. 100
5.11
Custom Non-Numeric Concepts .................................................................................................. 101
5.11.1
Custom Non-member Abstract concepts ................................................................................. 101
5.11.2
Custom text block type concepts ............................................................................................. 101
5.11.3
Custom dimensional concepts ................................................................................................. 102
5.11.4
Other custom non-numeric types............................................................................................. 102
5.12
Other custom taxonomy components........................................................................................... 102
6
6.1
6.2
6.2.1
6.2.2
6.2.3
6.2.4
6.2.5
6.2.6
6.3
6.3.1
6.3.2
6.3.3
6.3.4
6.4
6.4.1
6.4.2
6.5
6.5.1
6.5.2
6.5.3
6.5.4
6.5.5
6.5.6
6.5.7
6.5.8
6.6
6.6.1
6.6.2
6.6.3
6.6.4
6.7
6.7.1
6
INSTANCE CONTENT ............................................................................................... 103
The Related Official Document ................................................................................................... 103
Entities in Instances ..................................................................................................................... 104
Default legal entities .................................................................................................................... 104
Consolidating entities and subsidiaries ........................................................................................ 104
Consolidated entities. ................................................................................................................... 104
Contexts for subsidiaries in a consolidating instance .................................................................. 106
Contexts for a consolidating instance .......................................................................................... 106
Contexts for consolidating eliminations ...................................................................................... 106
Periods in Instances...................................................................................................................... 107
Period types.................................................................................................................................. 107
Reporting periods for non-numeric facts ..................................................................................... 107
Contexts for different reporting assumptions............................................................................... 107
Nil facts ........................................................................................................................................ 107
Classes of Stock in Instances ....................................................................................................... 108
Contexts for all classes of stock ................................................................................................... 108
Contexts for a single class of stock .............................................................................................. 108
Concept Selection for Instances ................................................................................................... 108
Precedence when selecting elements ........................................................................................... 108
Selecting elements based on authoritative references .................................................................. 109
Selecting elements based on data types ....................................................................................... 109
Selecting signs based on the balance attribute ............................................................................. 109
Monetary element negating labels ............................................................................................... 110
Selecting elements based on documentation labels ..................................................................... 110
Changes in elements from period to period ................................................................................. 110
Terse and verbose labels .............................................................................................................. 111
Units and Decimals in Instances .................................................................................................. 111
The content of a numeric fact never has a scale factor ................................................................ 111
Do not define or use units that imply a scale factor on a currency .............................................. 111
Non-currency units must appear with only one implicit power-of-ten scale factor per instance. 112
Selecting the decimals attribute ................................................................................................... 112
Inline XBRL Facts in Instances ................................................................................................... 113
Present facts according to location and position in related official documents ........................... 113
6.7.2 Line item element labels .............................................................................................................. 114
6.7.3 Labels for numeric totals ............................................................................................................. 115
6.7.4 Numeric element period start/end labels...................................................................................... 115
6.7.5 When a numeric element label requires a unit designation.......................................................... 115
6.7.6 Do not insert digits that do not appear in visible text .................................................................. 116
6.7.7 No extra facts ............................................................................................................................... 116
6.7.8 No page headers and footer facts ................................................................................................. 116
6.8
Concepts and Facts in Financial Statement Instances .................................................................. 116
6.8.1 Level 1 (Statement and Notes) ..................................................................................................... 117
6.8.1.1
Facts on the face of financial statements ................................................................................. 117
6.8.1.2
Custom elements requiring a balance attribute........................................................................ 117
6.8.1.3
Custom monetary elements without a balance attribute .......................................................... 117
6.8.1.4
Distinct page level footnote facts ............................................................................................ 117
6.8.1.5
Facts for parenthetical disclosures on the face of financial statements ................................... 118
6.8.1.6
Parenthetical item element labels ............................................................................................ 118
6.8.1.7
Presentation groups for parenthetical facts .............................................................................. 118
6.8.1.8
Page level footnotes of the face financials .............................................................................. 118
6.8.1.9
Financial statement Note and Schedule Text Blocks .............................................................. 119
6.8.2 Level 2 (Policy) Tagging ............................................................................................................. 119
6.8.3 Level 3 (Table) Tagging .............................................................................................................. 120
6.8.4 Level 4 (Detail) Tagging.............................................................................................................. 120
7
7.1
7.2
7.3
7.3.1
7.3.2
7.3.3
7.3.4
7.4
7.5
7.6
7.7
7.8
7.9
7.10
7.11
7.12
7.13
7.14
7.15
7.16
7.17
7.18
7
INSTANCE RENDERING .......................................................................................... 120
Motivation for Standardized Rendering....................................................................................... 121
Presentation groups ...................................................................................................................... 121
Fact selection ............................................................................................................................... 121
Period Selection ........................................................................................................................... 122
Unit Selection .............................................................................................................................. 122
The Primary Axis ......................................................................................................................... 122
Unselected Facts .......................................................................................................................... 122
Basic Layout using Core and Taxonomy-Defined Dimensions ................................................... 123
Ordering members along a dimension ......................................................................................... 124
Merged columns .......................................................................................................................... 124
Period Start labels ........................................................................................................................ 125
Column Headings and Promotion ................................................................................................ 125
Row Headings and Promotion ..................................................................................................... 126
Footnotes and Merging ................................................................................................................ 126
Flow Through Suppression on Statements................................................................................... 126
Cash Flow Statements .................................................................................................................. 126
Statements of Changes in Shareholder Equity ............................................................................. 127
Layout Qualifiers ......................................................................................................................... 128
Uncategorized Facts ..................................................................................................................... 128
Numeric Formatting ..................................................................................................................... 128
Non-numeric Formatting ............................................................................................................. 129
The Filing Summary .................................................................................................................... 129
7.19
7.20
7.21
7.22
7.22.1
7.22.2
8
Multiple Instances ........................................................................................................................ 130
Workbook Output ........................................................................................................................ 130
Resource Extraction Payment Rendering .................................................................................... 131
Rendering of Mutual Fund Risk/Return Summary Interactive Data ........................................... 131
Embedding Commands............................................................................................................ 131
Bar Charts ................................................................................................................................ 132
VALIDATION DETAILS ON ALL XBRL ATTACHMENTS ............................... 133
8.1
8.2
8.3
8.4
8.5
8.6
8.7
8.8
File names and character encodings............................................................................................. 133
Standard namespace prefixes ....................................................................................................... 133
Standard locations ........................................................................................................................ 134
Compatible Taxonomies .............................................................................................................. 135
Elements....................................................................................................................................... 135
Element attributes ........................................................................................................................ 136
Element attribute values............................................................................................................... 136
Attribute value lengths ................................................................................................................. 136
9
VALIDATION DETAILS ON XBRL INSTANCES ................................................. 137
9.1
9.1.1
9.1.2
9.1.3
9.2
9.3
9.4
9.5
9.6
9.7
9.8
9.9
9.10
9.11
10
10.1
10.2
10.3
10.4
10.5
10.6
10.7
10.7.1
10.7.2
10.7.3
10.7.4
10.7.5
8
XHTML Validations .................................................................................................................... 137
HTML restrictions on Text Block facts ....................................................................................... 138
HTML restrictions on XBRL footnotes ....................................................................................... 138
HTML restrictions on Inline XBRL ............................................................................................ 138
Labels ........................................................................................................................................... 138
Presentation .................................................................................................................................. 139
Footnote Links ............................................................................................................................. 139
Decimals ...................................................................................................................................... 139
Contexts ....................................................................................................................................... 140
Periods ......................................................................................................................................... 140
Units ............................................................................................................................................. 141
Non-US English Facts.................................................................................................................. 141
Duplicate facts ............................................................................................................................. 142
Linkbase References .................................................................................................................... 142
VALIDATION DETAILS ON CUSTOM TAXONOMIES...................................... 143
Custom namespace and role URIs ............................................................................................... 143
Roles ............................................................................................................................................ 143
Concepts....................................................................................................................................... 145
Relationships ................................................................................................................................ 146
Concept types and relationships................................................................................................... 147
Concept labels and roles .............................................................................................................. 148
Rendering validations .................................................................................................................. 149
Each axis that is presented requires at least one child element. .............................................. 149
Matching instant and duration facts......................................................................................... 149
Changes in Equity presentation instant and duration type facts. ............................................. 150
Text blocks containing embedding commands........................................................................ 150
Rows and columns both required. ........................................................................................... 151
10.7.6
Completeness of axes in an embedding command. ................................................................. 151
10.7.7
Bar Chart selected Annual Return facts................................................................................... 151
10.7.8
The {Elements} token implies "column primary" embedding. ............................................... 152
10.8
Namespace-specific Customizations............................................................................................ 152
10.8.1
CEF (Closed-end Fund) Customization .................................................................................. 152
10.8.2
ECD (Executive Compensation Disclosure) Customization ................................................... 153
10.8.3
FFD (Filing Fee Disclosure) Customization............................................................................ 153
10.8.4
OEF (Open-end Fund) Customization ..................................................................................... 153
10.8.5
RXP (Resource Extraction Payments) Customization ............................................................ 153
10.8.6
VIP (Variable Insurance Products) Customization.................................................................. 154
10.8.7
SRO (Self-regulatory Organization) Customization ............................................................... 154
10.8.8
SBS (Security-based Swaps) Customization ........................................................................... 154
10.8.9
CYD (Cybersecurity Disclosure) Customization .................................................................... 155
11
INLINE XBRL RESTRICTIONS ............................................................................... 155
12
TABLES FROM FILER MANUAL VOLUME II CHAPTER 6............................. 155
13
CHANGE LOG ............................................................................................................. 162
Figure 1. Dimension figures color-coding legend ........................................................................ 46
Figure 2. Example showing nine facts with a single taxonomy-defined dimension ................... 46
Figure 3. Example showing different presentation of the same nine facts .................................. 46
Figure 4. Example showing the nine individual facts .................................................................. 46
Figure 5. Custom presentation and label relationships, no dimensions ........................................ 89
Figure 6. Dimensional relationships example 1............................................................................ 90
Figure 7. Dimensional relationships example 2............................................................................ 91
Figure 8. Presentation example ..................................................................................................... 92
Figure 9. Definition relationships with a custom member ............................................................ 95
Figure 10. Examples of custom domain members ....................................................................... 95
Figure 11. Custom presentation and label relationships with a custom member.......................... 96
Figure 12. Standard calculation relationships example ................................................................ 97
Figure 13. Custom calculation relationships with standard concepts. ......................................... 97
Figure 14. Fragment of Regulation S-T Definitions .................................................................. 103
Figure 15. Fragment of Rule S-T 405 ........................................................................................ 116
Introduction
This EDGAR XBRL Guide provides detailed technical specifications of XBRL formatting and validation
for use in connection with making submissions on EDGAR.
For all submissions, filers should refer to and must comply with the requirements in the EDGAR Filer
Manual (“EFM”).
9
Chapter 6, Volume II of the EFM, Interactive Data, contains requirements for Interactive Data
submissions in EDGAR using XBRL. That chapter also explains the use of taxonomies and instances that
comprise the XBRL model. Chapter 3, Volume II of the EFM, Index to Forms, contains a discussion of
different XBRL formatted documents associated with relevant EDGAR form and submission types.
1 Fundamentals
Interactive Data submissions in EDGAR use the Extensible Business Reporting Language (XBRL)
information model. To understand the preparation and processing of Interactive Data in EDGAR it is
important to be familiar with XBRL’s key ideas and terminology, as well as how XBRL differs from other
formats.
Facts and Concepts. XBRL defines computer-readable facts for business reporting. A fact represents a
single numeric item, or an arbitrarily sized section of text (a non-numeric fact). In EDGAR, a fact that
appears in a submission is an assertion being made by a filer to satisfy an SEC disclosure requirement.
Each fact is characterized by a set of core standard dimensions:
•
•
•
•
the period for which the fact is asserted,
the business entity that it is about,
the human language in which the text is written (US English, in EDGAR),
for numeric facts, the unit of measure and number of decimal places that are not significant.
Each fact is an occurrence of a concept that makes it comparable to other facts. For example, “Public
Float” could be an SEC-defined concept for which a fact “10 billion US dollars, with nine digits (zeroes)
not shown” has the same meaning whether it is a fact about entity ABC as of February 14, 2030, or a fact
about entity XYZ as of January 12, 2025. Concepts have a data type and validations that constrain their
possible values. Continuing the example, facts of the Public Float concept value should not be negative
and must be expressed in US Dollars.
Instances and Formats. A set of XBRL facts is called an XBRL instance. An instance is computerreadable data that may be stored or transmitted written out in its original XML-based file format
(“xBRL-XML”) or embedded into HTML documents (“Inline XBRL”). In XBRL formats currently used
in EDGAR, the location of facts within a file has no impact on their meaning. Also, an instance is not
necessarily one EDGAR file attachment; Inline XBRL allows instances to be distributed across, and
embedded into, more than one file attachment within a submission. XBRL defines the facts of an instance
– its information model, not just file formats – and this is a unique defining characteristic of XBRL
specifically intended to support technology changes.
Taxonomies and Dimensions. Another defining characteristic of XBRL is how concepts are defined via
XBRL taxonomies. A taxonomy consists of concepts, along with relationships among concepts and with
other computer-readable data. Relationships can be thought of as arcs in a graph, each with a source (or
parent) concept and target (or child). The type of relationship is called role of the arc, i.e., its arc role.
Some of these relationships describe the various dimensions along which a fact may be characterized. A
fact may have any number of taxonomy-defined dimensions, conventionally called axes, each of which
has a domain of possible values. As a mnemonic for axes and dimensions, it may be helpful to visualize a
physical object such as a book. It has three axes: height, width, and depth. The dimensions of the book
might be seven inches high, five inches wide, and one inch deep. Each of the book’s axes has the same
domain: positive numbers.
Domains may be infinite, like the number of inches, or may have a set of explicit members. For example,
a taxonomy might define a “Country” axis, whose explicit members are countries. In this way, the facts
“ABC Inc’s Bermuda 2025 Revenue is $10m” and “ABC Inc’s Bonaire 2025 revenue is $10m” are
distinct. Their “dimensions” are “country Bermuda” and “country Bonaire”, respectively. For a fact that
does not specify an explicit member of an axis, there may be an unstated default member that represents
10
all members of that axis collectively. The fact “ABC Inc’s 2025 Revenue is $20m” therefore refers to its
global revenue. A taxonomy specifies for every concept what dimensions are required, permitted, or
forbidden for facts of every concept. EDGAR validates each XBRL instance against the relevant
taxonomies to ensure that every fact has all the required dimensions and none of those dimensions are
forbidden.
Modularity and Documentation. EDGAR taxonomies that support specific SEC rule releases are
accompanied by technical documents called taxonomy guides that detail the concepts and other aspects of
how the taxonomy is used. Since their introduction in 2009, new EDGAR taxonomies have been
introduced and have evolved, resulting in differences in naming conventions, organization of files, and
other matters. All EDGAR taxonomies are currently updated at least annually, for the most part via an
EDGAR release occurring in the first quarter of each calendar year and removed from use after two years.
All taxonomies used in an instance must be from the same calendar year but are otherwise technically
independent and can be mixed and matched to suit the regulatory disclosures present in a submission.
This organization of taxonomies is a different approach than EDGAR’s technical guides for online forms.
Meta data. Taxonomies contain several computer-readable relationships other than the dimensiondefining relationships outlined above. A concept in a taxonomy will be annotated with text labels,
authoritative references, data quality validations, simple arithmetic calculations, and ordering and nesting
relationships among concepts that that detail how software should create a tabular presentation of facts
extracted from an instance. These relationships are ideally independent of which SEC Form, EDGAR
Submission Type, or Exhibit the concepts will be used for.
For example, the concept “Entity Filer Category” has an authoritative reference to the Exchange Act
240.12b-2 which contains definitions of the terms. The Entity Filer Category concept also appears in a
presentation link that provides a conventional order of presentation with respect to related concepts such
as “Entity Voluntary Filers” and “Entity Well Known Seasoned Issuers” that may appear on the cover
page of several different Forms in the same relative positions. In XBRL taxonomies, these relationships
are stored in linkbases and may be embedded in XML Schemas; informally, these additional relationships
and annotations are taxonomy metadata. They are often first created, reviewed, and used in various
tabular styles, leaving the details of the technical syntax to software. Many submission types and exhibits
require a filer-constructed custom taxonomy as part of the submission.
Validation. An EDGAR submission with XBRL attachments proceeds through multiple validation steps
prior to acceptance. The validations are defined at several levels:
(a) file format syntax, be that defined by the syntax of XML, XML Schema, XHTML, or XBRL
specifications;
(b) syntax restrictions that are specific to EDGAR – for example, limitation on the XHTML tags that may
appear in Inline XBRL;
(c) semantic consistency of the instance – for example, ABC Inc’s Bonaire 2025 cannot be $10m one
location in an instance and $11m in another;
(d) semantic consistency of the facts and the meta data – for example, if country Barbados is not a
dimension, there can be no fact “ABC Inc’s Barbados Inventory”, and if it is present, Inventory should not
be a negative number; and
(e) submission-, form- and exhibit-specific checks – for example, instance type QF.US should have a
reporting period consistent with the 1st, 2nd or 3rd quarter of the company’s fiscal year.
All levels contribute to data quality although the term is mainly associated with levels (c), (d) and (e).
Generally, the consequences of failed validations are either XBRL Errors, which may cause suspension,
or XBRL Warnings, which do not cause suspension.
11
XBRL Submissions. Disclosure requirements that detail which entities are required to make what
disclosures at what times and under what circumstances are ultimately to be found in the SEC rules and/or
Form instructions. This document covers the steps for making those disclosures, and it details the
relevant validations. In that way this document supplements the EDGAR Filer Manual and XBRL
specifications, while providing a background for each individual Taxonomy Guide. The high-level steps
for an EDGAR submission with XBRL attachments are listed below:
1. Identify the correct Form type, submission type, and exhibits; this determines the instance type
[§ 6.1].
2. The relevant taxonomy entry points for that instance type [§ 6.3].
3. Identify the permitted formats for the instance attachments [§ 6.4]; choose valid mnemonic file
names.
4. Identify the facts that are expected; their absence could result in EDGAR suspending the submission.
5. Identify the facts required for the disclosure, especially those with EDGAR validation warnings.
6. Determine where there will be concepts reported for more than one event, asset class, business
segment or any disaggregation represented in the taxonomy and required in the disclosure.
7. Determine any non-standard (“custom”) concepts needed and their supporting properties.
8. Create the custom taxonomy (if needed) and files for the instance.
9. Validate the instance, interpret errors and warnings, and correct them.
10. Preview the submission as it will be rendered on the SEC.gov web site.
11. Validate the entire submission and all its attachments, usually as a TEST submission.
12. Resolve the errors and warnings, repeat 11 as needed, then submit as a LIVE submission.
2 XBRL Specifications
XBRL International Inc. (XII) defines and updates the technical specifications, primers, test cases, and
other resources for XBRL syntax, via committees and working groups whose draft publications are open
to the public. EDGAR processes XBRL formatted files in submissions to create instances and validates
that they conform to specifications.
New versions of specifications are published at https://specifications.xbrl.org from time to time. EDGAR
does not use all parts nor the latest of all XII specifications. New specifications are not permitted in
EDGAR submissions until finalized. New specifications are permitted only through the periodic EDGAR
release and the filer manual update processes. The specifications currently governing the technical syntax
of all EDGAR instances are:
•
•
•
•
•
•
•
XBRL version 2.1
XBRL Calculations version 1.1
XBRL Dimensions version 1.1
XBRL Extensible Enumerations version 1.0
XBRL Extensible Enumerations version 2.0
XBRL Open Information Model (OIM) 1.0 Common
xBRL-XML Mapping for OIM 1.0
Additionally, the current XII specification governing the Inline XBRL format of instances is:
•
12
Inline XBRL version 1.1
XII publishes widely shared enhancements that do not require new specifications via registries. EDGAR
currently permits use of entries in these registries:
•
•
•
•
XBRL Data Types Registry (DTR), versions 2020-01-21 and 2022-03-31 – all entries
XBRL Unit Types Registry (UTR), versions 2022-07-20 – all entries
Transformation Registries (TR) versions 2015-02-26, 2020-02-12, and 2022 – all entries
XBRL Link Role Registry (LRR) version 2022-09-28 – only those URIs starting
http://www.xbrl.org/lrr/
XII also creates and publishes taxonomies. Currently none of the XII taxonomies are EDGAR standard
taxonomies.
3 Instance Validations
The content of an instance is illustrated here using Form 6-K.
EFM § 3 shows that Form 6-K may be submitted either as submission type 6-K or, if an amendment of a
prior 6-K, submission type 6-K/A. The tables in EFM v68 § 6 (duplicated in this document in section 11
below), show that:
•
Submission types 6-K and 6-K/A are in submission set 6K [§ 6.1.1];
•
Submission set 6K is paired only with entity set FPI and maps to instance type 6K.A [§ 6.1.3];
•
Instance type 6K.A requires entry point dei and may use us-gaap or ifrs and any of the other
entry points on the row labeled ALL [§ 6.3];
•
Instance type 6K.A is not one of the exceptions to the general requirement that the format be
Inline XBRL, so it is an Inline XBRL attachment. [§ 6.4].
The first few lines of the file shown below have a root html element and a namespace prefix ix that
establish it is an Inline XBRL file; see [§ 5.2.5] for more detail. The link:schemaRef attribute
xlink:href means that it uses the dei-sub entry point that contains labels, presentation, and definition
links of the 2024 version of the dei taxonomy:
<html xmlns="http://www.w3.org/1999/xhtml"
xmlns:xlink="http://www.w3.org/1999/xlink"
xmlns:ix="http://www.xbrl.org/2013/inlineXBRL"
xmlns:link="http://www.xbrl.org/2003/linkbase"
xmlns:dei="http://xbrl.sec.gov/dei/2024">
<head><title></title><meta http-equiv="Content-Type" content="text/html"/>
<body style="width: 7in"><div style="display: none">
<ix:header>
<ix:references>
<link:schemaRef xlink:type="simple"
xlink:href="https://xbrl.sec.gov/dei/2024/dei-sub-2024.xsd" />
</ix:references>
…
Regarding the Inline XBRL markup, the preparer of a 6K.A instance needs to know the following data
points:
•
The form type, as distinct from the submission type;
•
The company CIK and its EDGAR conformed name;
•
The month and day of the current fiscal year end;
• For current reports in submission sets 8K and 6K, the date of the earliest event reported;
13
•
In an amending submission (a submission type in submission set AM), whether the content of any
XBRL facts have changed; and
•
If the content of any XBRL facts changed, how.
Each of these data points is represented in an instance as a fact in the same context.
3.1 Expected Facts in the Required Context
Every instance type has some facts that are expected to be present and have specific values in the
instance. Each such fact has a concept from a standard taxonomy as defined in EFM v68 § 6.2.2. The
context of the fact will have:
1. an entity identifier matching the filing CIK, and
2. either
a. no taxonomy-defined dimensions, or
b. a dimension from a standard taxonomy, and
3. either a period whose end date matches the reporting period end, which may be
a. an instant, or
b. a duration matching the quarter or year of the submission reporting period, or
c. a duration of one day.
Conditions 1, 2.a, and either 3b or 3c jointly define the required context. There may be more than one
context that matches all four conditions, in which case 3.c takes precedence over 3.b.
Every instance type has expected facts in a required context. For example, every instance must have a
fact in the required context having concept dei:EntityCentralIndexKey whose value is the 10-digit
CIK matching the CIK described in condition 1. One CIK must be chosen even when there are multiple
co-registrants in the submission.
Other contexts meeting conditions 1.b, 2, and 3 are defined below in relation to certain expected facts.
For example, some expected facts for multi-series filers expect a context with an explicit member of
dei:LegalEntityAxis and otherwise identical to the Required Context.
Expected facts may also be subject to additional conditions:
4. The fact may be required to be either present or absent (attribute xsi:nil = true is normally the
same as being absent).
5. The fact value may be expected to have a value that is consistent with
a. EDGAR’s existing data for a company, or
b. data from the EDGAR submission header, or
c. other facts in the same instance.
6. The fact may be expected outside of element ix:header of an Inline XBRL file [§ 5.2.5.14].
Inline XBRL permits the same concept to appear more than once in the same context, possibly
inside and outside of ix:header; in that case the condition of one occurrence appearing outside
ix:header is sufficient.
Symmetrically, there are also validations for unexpected facts. Facts that are expected for one instance
type may be unexpected (resulting in an XBRL warning or error) or optional (no warning or error is
produced) or for other instance types. These conditions vary by instance type.
3.1.1
Notation and Terminology
This guide describes each fragment of expected content in two tables, a Concepts table and a Validations
table.
The Concepts table shows:
14
•
The concept with its standard namespace prefix (sometimes, an EDGAR header field);
•
A concept # in the style {1}, {2} etc. to be referenced in the Validations table;
•
An XML or XBRL data type, or a POSIX regular expression (regex) of possible string values;
•
A short indication of the concept meaning, which is often apparent from the concept name, along
with any detail notes such as related Inline XBRL transformations (in some tables the cell is
blank because the concept has been defined in a previous Concepts table).
An example Concepts table is shown below.
Concept
#
Type or regex
Meaning
dei:EntityCentralIndexKey
{1}
\d{10}
EDGAR CIK
The Validations table shows:
•
Included submission sets (prefixed by “s: ”) and included instance types (prefixed by “i: ”)
•
Excluded submission sets (prefixed by “s: ”) and excluded instance types (prefixed by “i: ”)
•
c - a code indicating the contexts to which it applies (r: required; a: all; etc.)
•
Check - the condition to be tested
•
f - a footnote indication for special cases, exceptions, or additional detail notes,
•
On failure – the condition raised when the check fails,
•
s - the severity of the violation (E: Error, W: Warning),
•
and (in this version of the guide) a reference to version 68 of the EDGAR Filer Manual (for
example, “§ 6.5.21 X” refers to the code X appearing in the table of section 6.5.21; “§ 6.5.46 []”
refers to a blank cell in the table of section 6.5.46).
An example validations table is shown below.
Incl
i: ALL
Excl
c
r
Check
A {1} fact is present.
f
On failure
{1} Missing
s
E
EFM v68 Ref
§ 6.5.21 X*
The consequences of an XBRL Error may vary depending on the instance type, as discussed in [§ 6.6].
However, an XML syntax error (such as a five-digit number where a ten-digit number is required or an
unknown country code) always results in an XBRL Error. Failed validations of expected facts may be
Errors or Warnings.
XBRL Warnings indicate that facts found in the instance are in some way incomplete, inconsistent with
each other, misleading, ambiguous, or unreliable and this will have undesirable downstream consequences
for users of the data. Filers should avoid XBRL warnings by correcting the data prior to live submission.
Within the validations table, a fact is visible in an Inline XBRL file if it is not located within the
ix:hidden element. If the fact has duplicates, at least one must be located outside of ix:hidden. A fact
is present in a context if it has a non-nil value; a fact is deemed to be absent if it either does not exist or
exists only with a nil value.
Each validations table is followed by notes or special cases from the footnote (f) column.
3.1.2
Required Context validation
There is a check for the existence of a required context applying to all instances:
Concept
15
#
Type or regex
Meaning
The CIK of any one company
in the submission header
The period of the submission
header
The filing date of the
submission
{1}
\d{1,10}
EDGAR CIK
{2}
\d{1,2}-\d{1,2}-\d{4}
Reporting period if present
{3}
\d{1,2}-\d{1,2}-\d{4}
Filing date, which may be
the same or later than the
acceptance date.
Validations:
Incl
Excl c Check
All contexts have an identifier element value
i:ALL
equal to {1}.
There is a context having endDate value
i:ALL
matching either {2} or {3}, and no segment
element.
f On failure s
EFM v68 Ref
Non
Matching
Cik
E § 6.5.3
Required
Context
E § 6.5.19
Notes and special cases: none.
3.1.3
Central Index Key
Concept
#
Type or regex
Meaning
dei:EntityCentralIndexKey
{1}
\d{10}
EDGAR CIK
Validations:
Incl
Excl
i: ALL
c Assertion
r
i: K.SDR,
L.SDR
r
i: K.SDR,
L.SDR
i: ALL
r
A {1} fact is present.
f
A {1} fact with value a full tendigit CIK from among the coregistrants in the submission
header or equal to 0000000000.
A {1} fact with value a full tendigit CIK other than 0000000000
from among the co-registrants in
the submission header.
On failure
{1}
Missing
{1}
Value
{1}
1 Value
s
EFM v68 Ref
E § 6.5.21 X*
E § 6.5.23
E § 6.5.23
Notes and special cases:
1. Instance types K.SDR and L.SDR permit a CIK value of 0000000000 that could not appear in the
submission header. 00000000000 represents an entity that is not an EDGAR registrant.
3.1.4
Registrant Name
Concept
#
Type or regex
Meaning
dei:EntityRegistrantName
{1}
xs:normalizedString
EDGAR registrant conformed name,
with some differences permitted
Validations:
16
Incl
Excl
c Check
i: ALL
r
A {1} fact is present.
i: ALL
r
A value of {1} matches the
EDGAR conformed name
of the company whose CIK
is.
s: FAST
r
i: AF.CA,
AF.FPI,
R33.FPI,
R34.FPI
r
i: AF.CA,
AF.FPI,
r
R33.FPI,
R34.FPI
i:ALL
If {1} facts are present,
then at least one is visible.
If no {1} fact with
xml:lang value en-US
matches, then a matching
{1} fact with a language
not starting with en- is
present.
The matching {1} fact has
xml:lang value en-US.
f
On failure
{1}
Missing
s
EFM v68 Ref
E
§ 6.5.21 X, X*
1, {1}
Submission E
2 Value
3
§ 6.5.24 X
{1} in
Facts Not
Visible
W § 6.5.21 X*, 6.5.45 X
-
E
§ 6.5.24
{1}
Submission
Value
E
§ 6.5.24 X
Notes and special cases:
1. The conformed name must be a case-insensitive prefix of the fact value. For example, conformed name
"SMITH" would match fact text "Smith, John". These differences are ignored:
a. Differences in whitespace or punctuation; hyphen characters (-, -) may either match whitespace or
nothing. For example, "ABC Real-time" will match both "A.B.C. RealTime" and "ABC, Real
Time".
b. Single-character words are ignored; "A. B. SMITH" will match "SMITH A".
c. Text entered between "//", such as "ABC CO /DE/", matches "ABC CO".
d. Matching abbreviations that EDGAR imposes, such as truncating CORPORATION to CORP,
shortening "and" to ampersand "&", and dropping the word "The" at the beginning. For
example, "The Smith and Jones Corporation" matches "SMITH & JONES CORP".
2. When the required context CIK is 00000000000, the name match is waived.
3. The cover pages of certain forms distinguish the "Exact name of Registrant as specified in its
charter" from the "Translation of Registrant’s name into English". If either differs from the
conformed name, then an additional dei:EntityRegistrantName fact with an xml:lang attribute
value not starting with en is expected.
3.1.5
Form or Exhibit Type
Concept
#
dei:DocumentType
{1}
Validations:
17
Type or regex
Meaning
(Up to 20 characters)
Form or Exhibit Type (often differs
from the submission type).
[A-Z0-9]+([/A-Z0-9 \.\]*[A-Z0-9])?|Other
Incl
Excl
c Check
i: ALL
s: FE
r
i: ALL
s: FE,
i: SE.OCX, r
SE.FEX
i: SE.FEX
r
i: SE.OCX
r
i: FE
r
f
A {1} fact is present.
The {1} fact value is among the
Form types permitted for the
submission type as shown in
EFM § 3.
The {1} fact value is
EX-99.SDR.I or EX-99.SDR.J
as shown in EFM § 3.
The {1} fact value is among the
Exhibits C-F, H, K-L, P-S as
shown in EFM § 3.
A {1} fact is absent.
On failure
s
EFM v68 Ref
E
§ 6.5.20 X*
1,
2, {1} Value
3
E
§ 6.5.20
{1} Value
E
§ 6.5.20
{1} Value
E
§ 6.5.20
{1}
Unexpected
W § 6.5.20 []
{1}
Missing
Notes and special cases:
1. For compatibility with earlier EDGAR releases, dei:DocumentType may match the submission type
without a warning, but this usage is discouraged and may soon be deprecated and result in a warning or
error.
2. In some cases, there may be an inferred entity set and inferred submission set based on the combination
of submission type, the value of DocumentType, and the value of submission header field investmentCompanyType, with or without a warning (previously § 6.5.56).
Submission types
485APOS, 485BPOS
485APOS, 485BPOS
485APOS, 485BPOS
485APOS,
485BPOS, 485BXT
POS AM, POS EX
POS AM, POS EX
POS AM, POS EX
POS AM, POS EX
POS AM, POS EX
POS AM, POS EX
POS AM, POS EX
All other cases
Value of
dei:DocumentType
N-3
N-4
N-6
Not N-3, not N-4
and not N-6
Matches POS.*
Matches POS.*
Matches POS.*
Matches POS.*
Matches POS.*
Matches POS.*
Matches POS.*
Value of
investmentCompanyType
S-1 or S-3
N-1A
N-2
N-3
N-4
N-6
(absent)
Inferred
entity sets
V3
V4
V6
Inferred
submission
sets
[§ 6.1]
[§ 6.1]
[§ 6.1]
OEF
[§ 6.1]
W
US
OEF
CEF
V3
V4
V6
US
RD
RD
RD
RD
RD
RD
R33
[§ 6.1]
W
W
W
W
W
W
W
Severity
W
W
W
3. Note that the entity and/or submission set, when inferred from dei:DocumentType, may not be what
the filer intended; this can lead to other warnings or errors; therefore, using the value of the underlying
form type (without /A) for dei:DocumentType is always preferred.
18
3.1.6
Amendment Flag and Description
Concept
#
Type or regex Meaning
Value is true if the content of an instance changed from
a previous submission that this amends, and false
otherwise. This is not the same as the “/A” indicator on
{1} xs:boolean
an EDGAR submission type; it is possible for an “/A”
submission to amend only material that was not XBRL
tagged content.
dei:AmendmentFlag
dei:AmendmentDescription
{2}
xs:string
A description of the changes in the amendment.
Validations:
Incl
i: ALL
i: FE.A
Excl
i: FE.A
c
Check
f
On failure
{1}
Missing
r A {1} fact is present.
{1} Unexpected
r A {1} fact is absent.
If a {1} fact with value true is
{1} {2} Value
r present, then a {2} fact is
Dependency
present.
{1} {2} Value
r If a {1} fact with value false is
Dependency
present, then a {2} fact is absent.
i: ALL
i: ALL
i: ALL
i: FE.A,
RXP.US,
RXP.FPI,
OA.SDR
r
If {2} facts are present, then at
least one is visible.
{2} in Facts
Not Visible
s EFM v68 Ref
W § 6.5.20 R*
W § 6.5.20 []
W § 6.5.20 A
W § 6.5.20 A
W § 6.5.20 A
Notes and special cases: none.
3.1.7
Document Period End Date
Concept
dei:DocumentPeriodEndDate
#
Type or regex Meaning
Many EDGAR submission types have a header field
periodOfReport. For most of these, it represents the end
{1} xs:date
date of a reporting or transition period. For current reports
(8K, 6K submission types) it represents the date of the
earliest event reported.
Validations:
Incl
Excl
s: 8K
s: FAST,
AF.OEF,
HF.OEF
s: FAST,
AF.OEF,
HF.OEF
s: 6K,
i: OA.SDR
s: RD, R33, R34,
R40
19
s: 8K
c Check
f
On failure
r
A {1} fact is present.
1
{1}
Missing
r
A {1} fact is present.
2
{1}
Missing
W § 6.5.20 R
r
If {1} facts are present,
then at least one is
visible.
{1} in
Facts Not
Visible
W § 6.5.45 R
r
A {1} fact is present.
3
r
A {1} fact is present.
4,
5
{1}
Missing
{1}
Missing
s
EFM v68 Ref
W § 6.5.20 R
W § 6.5.20 R*
W
§ 6.5.20 R*,
O*
Incl
s: FAST,
AF.OEF,
HF.OEF, 6K,
R33, R34, R40,
6K, RD, R33,
R34, R40, EBP,
i: OA.SDR
s: ALL
Excl
c Check
If a {1} fact is present,
and the submission
header field
r periodOfReport is
present, then its date
matches the value of
s: FAST,
6K, R33,
R34, R40,
6K, RD,
R33, R34,
r
R40, SE,
EBP
i: AF.OEF,
HF.OEF,
OA.SDR
f
On failure
s
EFM v68 Ref
{1} Value
W
§ 6.5.40 Item
2
{1}
Unexpected
W
§ 6.5.20 [],
O*
{1}.
A {1} fact is absent.
5
Notes and special cases:
1. Use the date of earliest event reported.
2. Use the end of the reporting or transition period.
3. Use the end of the period reported.
4. Use the filing date.
5. Check is waived when the submission type matches POS*
3.1.8
Document Fiscal Year and Period Focus
Concept
#
dei:DocumentFiscalPeriodFocus
{2}
dei:DocumentFiscalYearFocus
{1}
Type or regex
xs:gYear (matches YYYY)
Q1|Q2|Q3|FY
Meaning
Filer’s fiscal year.
Fiscal period of the report.
Validations:
Incl
s: AF
Excl
i: AF.OEF
s: ALL
c Check
r A {1} fact is present.
f
On failure
{1} Missing
s
EFM v68 Ref
W § 6.5.20 R*
{1} {2} Mutual
r
Neither or both of {1}
and {2} facts are
present.
1 Dependency
W § 6.5.20 Op*
W
s: ALL
s: FAST, R33,
R34, EBP
r
A {1} fact is absent.
1 {1} Unexpected
s: AF
i: AF.OEF
r
A {2} fact is present.
{2} Missing
s: ALL
s: FAST, R33,
R34, EBP
r
A {2} fact is absent.
1 {2} Unexpected
Notes and special cases:
1. Waived for submission types matching POS.*.
20
§ 6.5.20 [],
Op*
W § 6.5.20 R*
W
§ 6.5.20 [],
Op*
3.1.9
Current Reporting Status and Interactive Data Current
Both dei:EntityCurrentReportingStatus and dei:EntityInteractiveDataCurrent facts in the
required context are expected for most financial statements and optional for certain FPI instances.
Concept
#
dei:EntityCurrentReportingStatus
dei:EntityInteractiveDataCurrent
{1}
{2}
Type or regex Meaning
Yes|No
Registrant has (1) filed all reports required to be filed by
Section 13 or 15(d) of the Securities Exchange Act of 1934
during the preceding 12 months (or for such shorter period
that registrants were required to file such reports), and (2)
have been subject to such filing requirements for the past
90 days.
Yes|No
The registrant has submitted electronically every Interactive
Data File required to be submitted pursuant to Rule 405 of
Regulation S-T during the preceding 12 months (or for such
shorter period that the registrant was required to submit
such files).
Validations:
Incl
s: AF
Excl
i: AF.OEF
s: AF
i: AF.OEF
c Check
r A {1} fact is present.
If {1} facts are present,
r then at least one is
visible.
s: AF
i: R34.CA,
r
R34.FPI
i: AF.OEF r
s: AF
i: AF.OEF
s: ALL
i: R34.CA,
r
R34.FPI
s: ALL
r
f On failure
{1} Missing
s
EFM v68 Ref
W § 6.5.21 R
{1} in Facts
Not Visible
W § 6.5.21 R
A {1} fact is absent.
{1} Unexpected
W
A {2} fact is present.
If {2} facts are present,
then at least one is
visible.
{2} Missing
A {2} fact is absent.
§ 6.5.21 [],
O*
W § 6.5.21 R
{2} in Facts
Not Visible
W § 6.5.21 R
{2} Unexpected
W
§ 6.5.21 [],
O*
Notes and special cases: none
3.1.10
Voluntary Filers, Shell Companies, and Well-known Seasoned Issuers
Concept
#
Type or regex
Meaning
dei:EntityVoluntaryFilers
{1}
Yes|No
Registrant is “not required to file”.
dei:EntityWellKnownSeasonedIssuer
{2}
Yes|No
Registrant is a well-known
seasoned issuer, as defined in Rule
405 of the Securities Act
dei:EntityShellCompany
{3}
xs:boolean
Registrant is a shell company as
defined in Rule 12b-2 of the
Exchange Act
Validations:
21
Incl
Excl
i: AF.US,
AF.BDC,
AF.FPI
i: AF.US,
AF.FPI
i: AF.US,
AF.BDC,
AF.FPI
s: ALL
i: AF.US,
AF.BDC,
AF.FPI
i: AF.US,
AF.BDC,
AF.FPI
i: AF.US,
AF.BDC,
AF.FPI
s: ALL
i: AF.US,
AF.BDC,
AF.FPI
i: AF.US,
AF.BDC,
AF.FPI
i: AF.US,
AF.BDC,
AF.FPI
c Check
s
EFM v68 Ref
A {1} fact is present.
{1} Missing
W § 6.5.21 R
If {1} facts are present, then at
least one is visible.
If header element
voluntaryFilerFlag has a value,
then it is equivalent to the {1} fact
value.
{1} in Facts
W § 6.5.45 R
{1} Value
W
A {1} fact is absent.
{1}
Unexpected
W § 6.5.21 []
r
A {2} fact is present.
{2} Missing
W § 6.5.21 R
r
If {2} facts are present, then at
least one is visible.
{2} in Facts
Not Visible
W § 6.5.45 R
r
If header element wellKnownSeasonedIssuerFlag has a value,
then it is equivalent to the {2} fact
value.
{2} Value
W
A {2} fact is absent.
{2}
Unexpected
W § 6.5.21 []
r
A {3} fact is present.
{3} Missing
W § 6.5.21 R
r
If {3} facts are present, then at
least one is visible.
{3} in Facts
Not Visible
W § 6.5.45 R
shellCompanyFlag has a value,
then it is equivalent to the {3} fact
{3} Value
W
A {3} fact is absent.
{3}
Unexpected
W § 6.5.21 []
r
r
r
i: AF.US,
AF.BDC, r
AF.FPI
i: AF.US,
AF.BDC, r
AF.FPI
Not Visible
If header element
r
value.
s: ALL
i: AF.US,
AF.BDC, r
AF.FPI
s: ALL
a
At most one of {1} and {2} has the
value Yes or true.
s: ALL
a
At most one of {2} and {3} has the
value Yes or true.
Notes and special cases: none.
22
f On failure
{1} {2}
Exclusive
Values
{2} {3}
Exclusive
Values
§ 6.5.40
Item 3
§ 6.5.40
Item 4
§ 6.5.40
Item 5
W § 6.5.21 WV
W § 6.5.21 WS
3.1.11
Small Business, Emerging Growth Company
Concept
#
dei:EntityEmergingGrowthCompany
{2}
xs:boolean
Indicates a registrant that meets the emerging growth
company criteria.
dei:EntityExTransitionPeriod
{3}
xs:boolean
Indicates an emerging growth company has elected not
to use the extended transition period for complying with
any new or revised financial accounting standards.
dei:EntitySmallBusiness
Type or regex Meaning
Indicates that the company is a Smaller Reporting
{1} xs:boolean
Company (SRC).
Validations:
Incl
i: AF.US,
AF.BDC,
AF.OEF,
QF.US,
R33.US,
R34.US
Excl
i: AF.BDC
i: AF.US,
AF.BDC,
AF.OEF,
QF.US,
R33.US,
R34.US
i: AF.US,
AF.BDC,
QF.US
s: ALL
s: FAST,
i: R33.US,
R33.FPI,
R34
s: ALL
23
c Check
f
On failure
s
EFM v68 Ref
r
1
{1}
Missing
W
§ 6.5.40 R,
R*
{1} Value
W § 6.5.40 SB
{1} Value
W
§ 6.5.40
Item 9
{1} in
Facts Not
Visible
W
§ 6.5.40 R,
§ 6.5.45
r
r
i: AF.US,
AF.BDC,
AF.OEF,
QF.US,
R33.US,
R34.US
A {1} fact is present.
A {1} fact with value true is
absent.
If header element
smallBusinessFlag for the
filer with the CIK of the
required context, then a {1}
fact is present with that fact
value.
1
r
If {1} facts are present, then
at least one is visible.
r
A {1} fact is absent.
1
{1}
Unexpected
W § 6.5.40 []
r
A {2} fact is present.
1
{2}
Missing
W
§ 6.5.40 R,
R*
1
{2}
Submission
Value
W
§ 6.5.40
Item 6
If there is a value for
r
emergingGrowthCompanyFlag in the header for the
filer with the CIK of the
required context, then a {2}
fact is present with that
value.
Incl
Excl
s: FAST
s: ALL
s: FAST,
i: R33.US,
R33.FPI,
R34
s: FAST,
i: R33.US,
R33.FPI,
R34
s: FAST,
R34,
i: R33.US,
R33.FPI,
s: FAST
s: FAST,
R34,
i: R33.US,
R33.FPI
s: ALL
c Check
If {2} facts are present, then
r
at least one is visible.
f
r
1
A {2} fact is absent.
s
{1} in
Facts Not
Visible
EFM v68 Ref
W § 6.5.40 R
{2}
Unexpected
W § 6.5.40 []
If a {2} fact valued true is
a present, then a {3} fact is
present.
{3}
1, {2}
Value
E
2 Dependency
If a {2} fact does not have
a value true, then a {3} fact is
absent.
{3}
§ 6.5.40 ET,
1, {2}
Value
W
ET*
2 Dependency
r
If {3} facts are present, then
at least one is visible.
r
A {3} fact is absent.
§ 6.5.40 ET
§ 6.5.40 ET,
§ 6.5.45
{3}
Unexpected
W
1
{3}
Unexpected
W § 6.5.40 []
1
{3}
Submission
Value
W
If there is a value for
exTransitionPeriodFlag
s: ALL
On failure
in the header for the filer
with the CIK of the required
context, then a {3} fact is
present with that value.
r
§ 6.5.40
Item 7
Notes and special cases:
1. Check is waived when the submission type matches POS.*.
2. Check does not apply to instance type RD.CEF; see 3.1.24.7 below.
3.1.12
Current Fiscal Year End Date
Concept
#
{1}
dei:CurrentFiscalYearEndDate
Type or regex
xs:gMonthDay
(matches --MM-DD)
Meaning
Month and day marking the end of the
company’s fiscal year; it normally does
not change from year to year.
Validations:
Incl
s: AF, QF,
6K,
i: K.SDR,
L.SDR
s: AF
24
Excl
i: AF.OEF,
AF.CEF,
AF.SEF,
QF.SEF
i: AF.OEF,
AF.CEF
c Check
f
r
A {1} fact is present.
1
r
If {1} facts are present, then
at least one is visible.
On failure
s
{1}
W § 6.5.21 R, R*
Missing
{1} in
Facts Not
Visible
W
EFM v68 Ref
§ 6.5.21 R,
§ 6.5.45
Incl
Excl
s: 8K, AF,
QF, 6K,
i: K.SDR,
L.SDR,
EBP
s: AF, QF, RF,
6K, EBP,
i: R34.FPI,
R34.CA,
K.SDR,
L.SDR
s: ALL
c Check
If {1} is present, and there is
a value for fiscalYearEnd
in the header for the filer
r
with the CIK of the required
context, then the {1} fact is
present with that value.
r
s: 8K
r
s: 8K
r
f
On failure
EFM v68 Ref
{1}
2, Submission
§ 6.5.21 [], O*,
W
3 Value
§ 6.5.40 Item 1
{1}
A {1} fact is absent.
If Item 5.03 is indicated in
the header, then {1} is
present.
If Item 5.03 is not indicated
in the header, then {1} is
absent.
s
Unexpected
W § 6.5.21 [], O*
{1}
1, Submission
W § 6.5.21 E503
2 Value
{1}
Unexpected
W § 6.5.21 E503
Notes and special cases:
1. Co-registrants in the header may have different fiscal year ends; only one is relevant to value tests.
2. The header field fiscalYearEnd is in format MM/DD, and in XBRL data type gMonthDay as --MMDD.
3. L.SDR instances with CIK of 0000000000 are exempt from the fiscal year end date value check.
3.1.13
Filer Category (Accelerated / Non-Accelerated)
Concept
#
Type or regex
Meaning
dei:EntityFilerCategory
{1}
(Large
Accelerated|Accelerated|Nonaccelerated) Filer
Accelerated Filer Status.
Note that the possible values
are case-sensitive, have
spaces and a dash.
Validations:
Incl
i: AF.US,
AF.BDC,
QF.US,
AF.FPI,
R33.US,
R34.US
i: AF.US,
AF.BDC,
QF.US,
AF.FPI
25
Excl
c Check
f
On failure
s
EFM v68 Ref
r
A {1} fact is present.
1
{1}
Missing
W
§ 6.5.21 R,
R*
r
If {1} facts are present, then at least
one is visible.
{1} in
Facts Not
Visible
W
§ 6.5.21 R,
§ 6.5.45
Incl
Excl
i: AF.US,
AF.BDC,
QF.US,
AF.FPI,
R33.US,
R34.US
s: ALL
c Check
r
i: AF.US,
AF.BDC,
QF.US,
AF.FPI,
R33.US,
R34.US
r
i: AF.US,
AF.BDC,
QF.US,
AF.FPI,
R33.US,
R34.US
r
i: AF.US,
AF.BDC,
QF.US,
AF.FPI,
R33.US,
R34.US
r
i: AF.US,
AF.BDC,
QF.US,
AF.FPI,
R33.US,
R34.US
r
A {1} fact is absent.
If the value of acceleratedFilerStatus in the header for the
filer with the CIK of the required
context is Large Accelerated
Filer, then a {1} fact value
starting with Large Accelerated
Filer is present.
If the value of acceleratedFilerStatus in the header for the
filer with the CIK of the required
context is Accelerated Filer,
then a {1} fact value starting with
Accelerated Filer is present.
If the value of acceleratedFilerStatus in the header for the
filer with the CIK of the required
context is neither Large
Accelerated Filer nor
Accelerated Filer, then a {1}
fact is present in the required
context with a value that starts with
neither Large Accelerated Filer
nor Accelerated Filer.
If there is no acceleratedFilerStatus in the header for the
filer with the CIK of the required
context, then a {1} fact is absent.
f
On failure
s
EFM v68 Ref
1
{1}
Unexpected
W § 6.5.21 []
{1}
§ 6.5.40
1 Submission W
Item 10
Value
{1}
§ 6.5.40
1 Submission W
Item 11
Value
{1}
§ 6.5.40
1 Submission W
Item 12
Value
1
{1}
Unexpected
W
§ 6.5.40
Item 13
Notes and special cases:
1. Checks waived when the submission type matches POS.*.
3.1.14
ICFR Auditor Attestation Flag
A dei:IcfrAuditorAttestationFlag fact is expected for US and FPI financial statements of
accelerated and large accelerated filers, but optional for Canadian and Non-accelerated filers.
26
Concept
#
Type or regex
dei:EntityFilerCategory
{1}
(Large
Accelerated|Accelerated|Nonaccelerated) Filer
dei:IcfrAuditorAttestationFlag
{2}
xs:boolean
Meaning
Note that the
possible values
have spaces and
a dash.
Validations:
Incl
Excl
i: AF.US,
AF.BDC,
AF.FPI
r
i: AF.US,
AF.BDC,
AF.FPI,
AF.CA
Check
If the value of {1} is “Large
Accelerated Filer” or
“Accelerated Filer”, then a
{2} fact is present.
r
If {2} facts are present, then at
least one is visible.
s: ALL
c
i: AF.US,
AF.BDC,
AF.FPI,
AF.CA
a A {2} fact is absent.
f On failure
s
EFM v68 Ref
{2}
Missing
W § 6.5.21 Ra
{2} in
Facts Not
Visible
W § 6.5.45 Ra
{2}
Unexpected
W § 6.5.21 [], O
Notes and special cases: none.
3.1.15
Public Float
A dei:EntityPublicFloat fact is expected for certain instance types in an instant (not duration) context.
Concept
#
dei:EntityPublicFloat
Type or regex Meaning
A filer having no common shares outstanding will have
{1} xs:decimal
a $0 public float fact, not nil; debt and other tiers of
equity are not measured in the public float.
A context that has period type instant, no taxonomy-defined dimensions, and a date equal to or after the
end date of the period of the required context is called a Subsequent Event (se) context.
Validations:
Incl
i: AF.US,
AF.BDC
Excl
i: AF.US,
AF.BDC
s: ALL
i: AF.US,
AF.BDC
c
Assertion
f
On failure
s
EFM v68 Ref
se A {1} fact is present.
{1} Missing
W § 6.5.21 R
If {1} facts are
se present, then at least
one is visible.
{1} in Facts
Not Visible
W
{1}
Unexpected
W § 6.5.21 []
se A {1} fact is absent.
§ 6.5.21 R,
§ 6.5.45
Notes and special cases: none.
3.1.16
Auditor Name, Location, and Firm ID
Three facts must appear together for annual financial statements for periods ending after 12/31/2020.
27
Concept
#
dei:AuditorName
{1}
Type or regex
[\p{L}\p{N}].* up to 150 characters;
\p{L} matches a single letter and \p{N}
matches any kind of numeric character in
any language.
Meaning
The plain text (not logo
nor signature) name of
the auditor
dei:AuditorLocation
{2}
[\p{L}\p{N}].* up to 150 characters.
City along with either or
both of country, US
state, or Canadian
province
dei:AuditorFirmId
{3}
[1-9]\d* an integer with no leading sign or
The auditor’s Firm ID
as assigned by the US
PCAOB.
zeroes.
Validations:
Incl
i: AF.US,
AF.BDC,
AF.FPI,
AF.CA
Excl
c Check
f
On failure
s
EFM v68 Ref
s: AM
r
A {1} fact is present.
1
{1} Missing
E
§ 6.5.21 H,
§ 6.5.54
r
If {1} facts are present,
then at least one is
visible.
2
{1} in Facts
Not Visible
W
§ 6.5.21 H,
§ 6.5.54
s: ALL
i: AF.US,
AF.BDC,
AF.FPI,
AF.CA
r
A {1} fact is absent.
1
{1}
Unexpected
E
§ 6.5.21 []
i: AF.US,
AF.BDC,
AF.FPI,
AF.CA
s: AM
r
A {2} fact is present.
1
{2} Missing
E
§ 6.5.21 H,
§ 6.5.54
r
If {2} facts are present,
then at least one is
visible.
2
{2} in Facts
Not Visible
W
§ 6.5.21 H,
§ 6.5.54
s: ALL
i: AF.US,
AF.BDC,
AF.FPI,
AF.CA
r
A {2} fact is absent.
1
{2}
Unexpected
E
§ 6.5.21 []
i: AF.US,
AF.BDC,
AF.FPI,
AF.CA
s: AM
r
A {3} fact is present.
1
{3} Missing
E
§ 6.5.21 H
§ 6.5.54
i: AF.US,
AF.BDC,
AF.FPI,
AF.CA
i: AF.US,
AF.BDC,
AF.FPI,
AF.CA
28
Incl
i: AF.US,
AF.BDC,
AF.FPI,
AF.CA
Excl
c Check
i: AF.US,
AF.BDC,
AF.FPI,
AF.CA, EBP
s: ALL
On failure
s
EFM v68 Ref
r
If {3} facts are present,
then at least one is
visible.
2
{3} in Facts
Not Visible
W
§ 6.5.21 H
§ 6.5.54
r
A {3} fact is absent.
1
{3}
Unexpected
E
§ 6.5.21 []
{2} {3}
1, {1}
Mutual
3 Dependency
E
§ 6.5.54
If any of {1}, {2}, or
a {3}, are present, then all
three are present.
s: ALL
f
Notes and special cases:
1.
Absence (or unexpected presence) has severity Error, not Warning as it is for most expected facts.
2.
The code {_} in Facts Not Visible does not mean that auditor information must literally appear
on a cover page. These facts should appear in an Inline XBRL file where they normally appear,
adjacent to the auditors’ opinions.
3. In addition to the primary auditor in the required context, additional auditor names, locations and firm
IDs should be tagged in other contexts distinguished by the relevant reporting period of that audit
opinion, and/or a distinct member of one of the following axes in a standard namespace:
a. ConsolidatedEntitiesAxis for subsidiaries,
b. ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis for investments,
c. LegalEntityAxis for branches,
d. OwnershipAxis for components,
e. CounterpartyNameAxis for all others.
3.1.17
Investment Company Type
Concept
#
Type or regex
dei:EntityInvCompanyType
{1}
N-1A|N-1|N-2|N3|N-4|N-6|S-1 or
S-3|S-6
Meaning
Investment Company Type. Note that
one of the possible values is the literal
token S-1 or S-3, these are not
alternative values.
Validations:
Incl
s: RD
s: ALL
s: RD
Excl
s: RD
c
r
r
r
Check
A {1} fact is present.
A {1} fact is absent.
If header element invCompanyType
for the filer with the CIK of the
required context, then a {1} fact is
present with that fact value.
Notes and special cases:
1. Checks waived for submission types matching POS.*.
29
f
1
1
On failure
{1} Missing
{1} Value
s
W
W
EFM v68 Ref
§ 6.5.40 R*
§ 6.5.40 []
1
{1} Value
W
§ 6.5.40
Item 8
3.1.18
File Number (Securities Act File Number)
Concept
#
Type or regex
dei:EntityFileNumber
{1}
\d{1,3}-\d{1,8}(-.{1,4})?
Meaning
Securities (“33”) Act file
number.
Validations:
Incl
s: FAST
Excl
s: FAST, 6K, EBP
i: R34.FPI, R34.CA
s: ALL
c Assertion
r A {1} fact is present.
r
A {1} fact is absent.
f
On failure
{1} Missing
{1}
Unexpected
s
W
W
EFM v68 Ref
§ 6.5.47 Ri
§ 6.5.47 [], O*
§ 6.5.55 n2sn
Notes and special cases:
•
The regex is less restrictive than that governing file numbers in an EDGAR submission header.
3.1.19
Incorporation State / Country Code
Concept
#
dei:EntityIncorporationStateCountryCode
Type or regex
Meaning
Two-character EDGAR code. US States and Canadian
provinces are represented by their postal code (e.g., WA,
BC); other countries by a code matching [A-Z]\d.
{1} [A-Z][A-Z0-9]
Transformation ixt-sec:edgarprovcountry (EFM §
5.2.5.12) transforms the full names of countries and
Canadian provinces to their EDGAR codes.
Validations:
Incl
s: FAST
Excl
s: FAST
s: FAST,
R33, R34
s: ALL
c Check
r A {1} fact is present.
If {1} facts are present,
r
then at least one is visible.
r
A {1} fact is absent.
f On failure
{1} Missing
{1} in Facts Not
Visible
{1} Unexpected
s
EFM v68 Ref
W § 6.5.47 Ri
W § 6.5.47 Ri
W
§ 6.5.47 [],
O*
Notes and special cases: none.
3.1.20
Tax Identification Number
Concept
dei:EntityTaxIdentificationNumber
#
Type or regex Meaning
Shown on forms as “IRS Employer
{1} \d{2}-\d{7}
ID”.
Validations:
Types
Excl
c Assertion
f On failure
s: FAST i: AF.CA
r
A {1} fact is present.
{1} Missing
s: FAST
r
If {1} facts are present,
then at least one is visible.
{1} in Facts
Not Visible
r
A {1} fact is absent.
{1} Unexpected
s: ALL
s: FAST, R34,
i: AF.CA
Notes and special cases: none.
30
s
EFM v68 Ref
§ 6.5.47 Ri,
W
O
§ 6.5.47 Ri,
W
O
§ 6.5.47 [],
W
O*
3.1.21
Primary SIC (Standard Industrial Code) Number
Concept
#
dei:EntityPrimarySicNumber
{1}
Type or regex
\d{4}
Meaning
SEC-assigned Standard Industrial Code
Validations:
Incl
Excl
AF.CA
s: ALL s: R34, i: AF.CA
c Assertion
If {1} facts are present,
r then at least one is
visible.
r
A {1} fact is absent.
f On failure
s
EFM v68 Ref
{1} in Facts
Not Visible
W § 6.5.47 O
{1} Unexpected
W
§ 6.5.47 [],
O*
Notes and special cases: none
3.1.22
Principal Office Address
The facts expected for the principal office address vary across instance types.
3.1.22.1 Street, City and Zip
Concept
#
dei:EntityAddressAddressLine1
dei:EntityAddressCityOrTown
dei:EntityAddressPostalZipCode
{1}
{2}
{3}
Type or regex
xs:normalizedString
xs:normalizedString
xs:normalizedString
Meaning
The first line of the address, the city or town, and postal or zip code, share identical checks.
Validations:
Incl
Excl
s: FAST
s: FAST
s: ALL
s: FAST
s: FAST, 6K, R34,
R33, EBP
s: FAST
s: ALL
s: FAST
r
A {1} fact is absent.
r
A {2} fact is present.
If {2} facts are present,
then at least one is visible.
r
s: FAST, 6K, R34,
R33, EBP
s: FAST
s: ALL
c Check
r A {1} fact is present.
If {1} facts are present,
r
then at least one is visible.
r
A {2} fact is absent.
r
A {3} fact is present.
If {3} facts are present,
then at least one is visible.
r
s: FAST, 6K, R34,
R33, EBP
r
f On failure
A {3} fact is absent.
{1} Missing
{1} in
Facts Not
Visible
{1}
Unexpected
{2} Missing
{2} in
Facts Not
Visible
{2}
Unexpected
{3} Missing
{3} in
Facts Not
Visible
{3}
Unexpected
Notes and special cases: none.
3.1.22.2 Street Address Lines 2 and 3
Concept
dei:EntityAddressAddressLine1
dei:EntityAddressAddressLine2
dei:EntityAddressAddressLine3
31
#
{1}
{2}
{3}
Type or regex
xs:normalizedString
xs:normalizedString
xs:normalizedString
Meaning
s
EFM v68 Ref
W § 6.5.48 Ri
W § 6.5.48 Ri
§ 6.5.48 [],
O*
W § 6.5.48 Ri
W
W § 6.5.48 Ri
§ 6.5.48 [],
O*
W § 6.5.48 Ri
W
W § 6.5.48 Ri
W
§ 6.5.48 [],
O*
Address line 2 should only appear if the first line does, likewise, address line 3 only if address line 2 does.
This should hold in any context.
Validations:
Incl
Excl
s: ALL
s: FAST,
i: RD.CEF
s: ALL
s: FAST, 6K, R34,
i: RD.CEF, R33.US,
R33.FPI, EBP
s: ALL
s: FAST,
i: RD.CEF
s: ALL
s: FAST, 6K, R34,
i: RD.CEF, R33.US,
R33.FPI, EBP
c Check
If a {2} fact is
a present, then a {1}
fact is present.
If {2} facts are
r present, then at least
one is visible.
r
f
{1} {2}
EFM v68 Ref
§ 6.5.48
W OL1*,
§ 6.5.51 OL1*
{2} in
Facts Not
Visible
W § 6.5.48 O
{2}
Unexpected
W § 6.5.48 []
{2} {3}
Dependency
§ 6.5.48 OL2,
W OL2* § 6.5.51
OL2, OL2*
{3} in
Facts Not
Visible
W § 6.5.48 OL2
{3}
Unexpected
W
1 Dependency
A {2} fact is absent.
If a {3} fact is
a present, then a {2}
fact is also present.
If {3} facts are
r present, then at least
one is visible.
r
On failure
A {3} fact is absent.
s
§ 6.5.48 [],
OL2*
Notes and special cases:
1. Condition OL1 is satisfied if address line 2 is present; address line 1 is already required.
3.1.22.3 State or Province and Country
Concept
dei:EntityAddressStateOrProvince
dei:EntityAddressCountry
#
Type or regex Meaning
Postal state or province. Inline XBRL transformations
{1} [A-Z][A-Z]
that convert state and province names to postal codes
(e.g., TX, ON) shown in EFM § 5.2.5.12.
ISO 3166-1 alpha 2 (IANA) country code. Inline XBRL
{2} [A-Z][A-Z]
transformations convert country names to IANA () codes
(e.g., US, JP) are shown in EFM § 5.2.5.12.
Validations:
Incl
Excl
s: FAST,
i: RD.CEF
i: AF.FPI
s: FAST,
i: RD.CEF
i: AF.FPI
s: FAST,
i: RD.CEF
32
c Check
One or both {1}
r and {2} facts are
present.
If {1} facts are
r present, then at
least one is visible.
A {2} fact is
r
present.
If {2} facts are
r present, then at
least one is visible.
f
Codes
s
{1} {2}
W § 6.5.48 O2
1 Inclusive
EFM v68 Ref
§ 6.5.48 O,
O2
{1} in Facts
Not Visible
W
{2} Missing
W § 6.5.48 Ri
{2} in Facts
Not Visible
W
§ 6.5.48 O2,
Ri
Incl
s: ALL
s: ALL
Excl
s: FAST, R34,
R33, i: RD.CEF,
EBP
s: FAST, 6K, R34,
i: R33.US,
R33.FPI, EBP
c Check
f
Codes
s
EFM v68 Ref
r
A {1} fact is absent.
{1}
Unexpected
W
§ 6.5.48 [],
O*
r
A {2} fact is absent.
{2}
Unexpected
W
§ 6.5.48 [],
O*
s
EFM v68 Ref
Notes and special cases: none.
3.1.22.4 Phone
Concept
dei:CityAreaCode
dei:LocalPhoneNumber
#
{1}
{2}
Type or regex
xs:normalizedString
xs:normalizedString
Meaning
Validations:
Types
i: R34.US,
R34.CA,
R33.US,
R33.FPI,
AF.FPI,
RD.CEF
s: 8K, QF,
i: AF.US,
AF.BDC,
RD.CEF, AF.CA
s: 8K, QF,
i: AF.US,
AF.BDC,
RD.CEF, AF.CA
s: ALL
s: 8K, QF,
i: AF.US,
AF.BDC,
RD.CEF, AF.CA
s: 8K, QF,
i: AF.US,
AF.BDC,
RD.CEF, AF.CA
s: ALL
33
Excl
c Check
f
Neither or
both of {1}
a
and {2} facts
are present.
1, {1} {2}
2 Dependency
r
A {1} fact is
present.
{1} Missing
W § 6.5.48 Ri
i: QF.SEF
r
{1} in
Facts Not
Visible
W § 6.5.48 Ri
s: 8K, QF,
i: AF.US, AF.BDC,
RD.CEF, AF.CA,
R34.US, R34.CA,
R33.US, R33.FPI,
EBP
If {1} facts
are present,
then at least
one is visible.
r
A {1} fact is
absent.
{1}
Unexpected
W
i: QF.SEF
r
A {2} fact is
present.
{2} Missing
W § 6.5.48 Ri
i: QF.SEF
r
{2} in
Facts Not
Visible
W § 6.5.48 Ri
s: 8K, QF,
i: AF.US, AF.BDC,
RD.CEF, AF.CA,
R34.US, R34.CA,
R33.US, R33.FPI,
EBP
If {2} facts
are present,
then at least
one is visible.
r
A {2} fact is
absent.
{2}
Unexpected
W
i: QF.SEF
On failure
§ 6.5.48
Oph*,
W
§ 6.5.51 Oph,
Oph*
§ 6.5.48 [],
Oph*
§ 6.5.48 [],
O*
Notes and special cases:
1. Check is waived when the submission type matches POS*
2. Check applies in all contexts, and appears in both 6.5.48 and 6.5.51 (business address)
3.1.23
Submission Flags
Submission flags are grouped below when they have mutually dependent or exclusive values.
3.1.23.1 Annual Report, Transition Report, Quarterly Report
Concept
dei:DocumentAnnualReport
dei:DocumentTransitionReport
dei:DocumentShellCompanyReport
dei:DocumentShellCompanyEventDate
dei:DocumentQuarterlyReport
#
{1}
{2}
{3}
{4}
{5}
Type or regex Meaning
xs:boolean
xs:boolean
xs:boolean
xs:date
xs:boolean
When certain of the above concepts are expected, only one can have the value true.
Validations:
Incl
i: AF.US,
AF.BDC,
AF.CA
s: TF,
R34.FPI,
R34.CA
Excl
c Check
s: TF
r
A {1} fact valued
true is present.
{1} Value
Missing
W § 6.5.49 Y
s: QF, EBP
r
A {1} fact valued
false is present.
{1} Value
Missing
W
{1} {2}
Value
Dependency
W § 6.5.49 TF3
{1} {3}
Value
Dependency
W § 6.5.49 TF3
{2} {3}
Value
Dependency
W § 6.5.49 TF3
{2} {3}
Value
Dependency
W § 6.5.49 TF3
i: AF.FPI
r
i: AF.FPI
r
i: AF.FPI
r
i: AF.FPI
r
34
If a {1} fact valued
true is present,
then a {2} fact
valued false is
present.
If a {1} fact valued
true is present,
then a {3} fact
valued false is
present.
If a {2} fact valued
true is present,
then a {1} fact
valued false is
present.
If a {2} fact valued
true is present,
then a {3} fact
valued false is
present.
f On failure
s
EFM v68 Ref
§ 6.5.49 N,
N*
Incl
Excl
i: AF.FPI
i: AF.FPI
i: AF.US,
AF.BDC,
AF.CA
s: QF,
i: AF.US,
AF.BDC,
AF.CA
c Check
If a {3} fact valued
true is present,
r then a {1} fact
valued false is
present.
If a {3} fact valued
true is present,
r then a {2} fact
valued false is
present.
If {1} facts are
r present, then at
least one is visible.
r
i: AF.FPI
r
R34.CA
r
s: ALL
s: ALL
s: QF, i: AF.US,
AF.BDC, AF.CA,
AF.FPI, R34.CA,
EBP
s: QF, i: AF.US,
AF.BDC, AF.CA,
AF.FPI, EBP
EFM v68 Ref
{3} {2}
Value
Dependency
W § 6.5.49 TF3
{3} {2}
Value
Dependency
W § 6.5.49 TF3
{1} in Facts
Not Visible
W
§ 6.5.49 Y, N,
TF3
{2} in Facts
Not Visible
W
§ 6.5.49 Y, N,
TF3
{3} in Facts
Not Visible
W § 6.5.49 TF3
{2} Value
Unexpected
W § 6.5.49 N*
A {1} fact is
absent.
{1}
Unexpected
W § 6.5.49 []
r
A {2} fact is
absent.
{2}
Unexpected
W § 6.5.49 []
If {3} facts valued
true are present,
then {4} is present.
If {3} facts valued
false are present,
then {4} is absent.
If {4} facts are
present, then at
least one is visible.
A {4} fact is
absent.
A {5} fact valued
false is present.
A {5} fact valued
true is present.
If {5} facts are
present, then at
least one is visible.
{3} {4}
Value
Dependency
W § 6.5.49 SR
{3} {4}
Value
Dependency
W § 6.5.49 SR
{4} in Facts
Not Visible
W § 6.5.49 SR
{4}
Unexpected
W § 6.5.49 []
r
i: AF.FPI
r
i: AF.FPI
r
s: ALL
i: AF.FPI, EBP
r
s: QF
s: TF
r
s: TF
s: AF, EBP
r
35
If {3} facts are
present, then at
least one is visible.
A {1} fact valued
false is present.
s
r
i: AF.FPI
s: QF
If {2} facts are
present, then at
least one is visible.
f On failure
r
{5} Value
Missing
W § 6.5.49 N
{5} Value
Missing
W § 6.5.49 Y
{5} in Facts
Not Visible
W § 6.5.49 Y, N
Incl
Excl
s: ALL
s: QF
c Check
A {5} fact is
r
absent.
f On failure
{5}
Unexpected
s
EFM v68 Ref
W § 6.5.49 []
Notes and special cases: none.
3.1.23.2 Financial Statement Error Correction, Recovery Analysis
Concept
dei:DocumentFinStmtErrorCorrectionFlag
dei:DocumentFinStmtRestatementRecoveryAnalysisFlag
#
{1}
{2}
Type or regex Meaning
Annual reports expect a flag indicating error
xs:boolean
correction.
If error correction is true, then a flag
xs:boolean
indicating whether the restatement resulted in
an analysis of compensation recovery.
Validations:
Incl
i: AF.US,
AF.BDC,
AF.FPI, AF.CA
i: AF.US,
AF.BDC,
AF.FPI, AF.CA
s: ALL
Excl
i: AF.US,
AF.BDC,
AF.FPI, AF.CA
i: AF.US,
AF.BDC,
AF.FPI, AF.CA
i: AF.US,
AF.BDC,
AF.FPI, AF.CA
i: AF.US,
AF.BDC,
AF.FPI, AF.CA
s: ALL
i: AF.US,
AF.BDC,
AF.FPI, AF.CA
c Check
f On failure
s
EFM v68 Ref
r
A {1} fact is
present.
{1} Missing
W § 6.5.49 R
r
If {1} facts are
present, then at least
one is visible.
{1} in Facts
Not Visible
W § 6.5.49 R
r
A {1} fact is absent.
{1}
Unexpected
W § 6.5.49 []
{1} {2} Value
Dependency
W § 6.5.49 RT
{1} {2} Value
Dependency
W § 6.5.49 RT
{2} in Facts
Not Visible
W § 6.5.49 RT
{2}
Unexpected
W § 6.5.49 []
If a {1} fact valued
true is present,
a
then {2} is
present.
If a {1} fact valued
a false is present,
then {2} is absent.
If {2} facts are
r present, then at least
one is visible.
r
A {2} fact is
absent.
Notes and special cases: none.
3.1.23.3 Non-US Filer Flags
Miscellaneous flags applying only to non-US filers.
Concept
#
dei:DocumentAccountingStandard
{3}
dei:OtherReportingStandardItemNumber
{4}
dei:AnnualInformationForm
dei:AuditedAnnualFinancialStatements
36
{1}
{2}
Type or regex
xs:boolean
xs:boolean
U.S. GAAP|International
Financial Reporting
Standards|Other
Item (17|18)
Meaning
Note that the values are case
sensitive and contain spaces.
Note that the values are case
sensitive and contain spaces.
Concept
#
dei:DocumentRegistrationStatement
{5}
Type or regex
Meaning
xs:boolean
Validations:
Incl
s: AF.CA
Excl
s: AF.CA
s: ALL
s: AF.CA
c Check
r A {1} fact is present.
If {1} facts are present, then at
r
least one is visible.
r
s: AF.CA
r
s: AF.CA
r
s: ALL
s: AF.CA
r
i: AF.FPI
r
i: AF.FPI
r
s: ALL
i: AF.FPI,
R34.FPI
A {1} fact is absent.
A {2} fact is present.
If {2} facts are present, then at
least one is visible.
A {2} fact is absent.
A {3} fact is present.
If {3} facts are present, then at
least one is visible.
r
A {3} fact is absent.
i: AF.FPI,
R34.FP
r
If a {3} fact valued Other is
present, then {4} is present.
i: AF.FPI,
R34.FP
r
If a {3} fact valued Other is
absent, then {4} is absent.
i: AF.FPI
r
If {4} facts are present, then at
least one is visible.
r
A {4} fact is absent.
s: ALL
i: AF.FPI,
AF.CA
i: AF.FPI,
AF.CA
i: R34.CA,
R34.FPI
s: ALL
i: AF.FPI,
R34.FPI
r
r
r
i: AF.FPI,
AF.CA.
R34.FPI,
R34.CA
r
f On failure
If a {5} fact is present, it is
valued false.
If {5} facts are present, then at
least one is visible.
If a {5} fact is present, it is
valued true.
A {5} fact is absent.
{1} Missing
{1} in
Facts Not
Visible
{1}
Unexpected
{2} Missing
{2} in
Facts Not
Visible
{2}
Unexpected
{3} Missing
{3} in
Facts Not
Visible
{3}
Unexpected
{3} {4}
Value
Dependency
{3} {4}
Value
Dependency
{4} in
Facts Not
Visible
{4}
Unexpected
{5} Value
Missing
{5} in
Facts Not
Visible
{5} Value
Missing
{5}
Unexpected
s
EFM v68 Ref
W § 6.5.49 Ri
W § 6.5.49 Ri
W § 6.5.49 []
W § 6.5.49 Ri
W § 6.5.49 Ri
W § 6.5.49 []
W § 6.5.50 Ri
W § 6.5.50 Ri
§ 6.5.50 [],
O*
§ 6.5.50 Oth,
W
Oth*
W
W
§ 6.5.50 Oth,
Oth*
W § 6.5.50 Oth
W § 6.5.50 []
W § 6.5.49 N
W § 6.5.49 N
W § 6.5.49 Y*
W § 6.5.49 []
Notes and special cases: none.
3.1.23.4 Period Start Date
Concept
dei:DocumentTransitionReport
dei:DocumentPeriodStartDate
#
{1}
{2}
Type or regex Meaning
xs:boolean
xs:date
The period start date fact is required only for transition reports. In the case of Form 20-F, a transition
report cannot always be determined from the submission type alone.
37
Validations:
Incl
Excl
c Check
If a {1} fact valued true is
r
present, then a {2} fact is present.
r A {2} fact is present.
If {2} facts are present, then at
r
least one is visible.
i: AF.FPI
s: TF
s: TF,
i: AF.FPI
s: ALL
s: TF,
r
i: AF.FPI
f On failure
{1} {2}
Value
Dependency
{2} Missing
{1} in Facts
Not Visible
{2}
Unexpected
A {2} fact is absent.
s
EFM v68 Ref
W § 6.5.49 TR
W § 6.5.49 Ri
§ 6.5.49 Ri,
W
TR
W § 6.5.49 []
Notes and special cases: none.
3.1.23.5 Bankruptcy Proceedings Flag
Concept
dei:EntityBankruptcyProceedingsCurrent
#
Type or regex Meaning
{1}
xs:boolean
Validations:
Incl
s: QF,
i: AF.US,
AF.BDC,
AF.FPI
s: ALL
Excl
i: QF.SEF
s: QF, i: AF.US,
AF.BDC, AF.FPI,
R33.FPI, EBP
c Check
If {1} facts are
present, then at
r
least one is
visible.
r
A {1} fact is
absent.
f On failure
s
EFM v68 Ref
{1} in Facts
Not Visible
W § 6.5.49 O
{1}
Unexpected
W
§ 6.5.49 [],
O*
Notes and special cases: none.
3.1.23.6 Documents Incorporated by Reference
Form 10-K text describing documents incorporated by reference should appear in a text block fact.
Concept
dei:DocumentsIncorporatedByReferenceTextBlock
#
{1}
Type or regex
Meaning
Text block (see 8.1.1 below)
Validations:
Incl
Excl
c Check
i: AF.US,
If {1} facts are present, then at
r
AF.BDC
least one is visible.
i: AF.US,
s: ALL
r A {1} fact is absent.
AF.BDC
f On failure
{1} in Facts
Not Visible
{1}
Unexpected
s
EFM v68 Ref
W § 6.5.49 O
W § 6.5.49 []
Notes and special cases: none.
3.1.23.7 Current Report
Concept
#
Type or regex
dei:WrittenCommunications
{1}
xs:boolean
{3}
xs:boolean
dei:SolicitingMaterial
dei:PreCommencementTenderOffer
38
{2}
xs:boolean
Meaning
Concept
#
Type or regex
dei:PreCommencementIssuerTenderOffer
{4}
xs:boolean
{5}
(e.g., “OLDCO Inc.”)
dei:EntityInformationFormerLegalOrRegisteredName
Meaning
xs:normalizedString
Validations:
Incl
s: 8K
Excl
s: 8K
s: ALL
s: 8K
s: 8K
s: 8K
s: ALL
s: 8K
s: 8K
s: 8K
s: ALL
s: 8K
s: 8K
s: 8K
s: ALL
s: 8K,
QF
s: ALL
s: 8K
i:
QF.SEF
s: 8K,
QF
c Check
r A {1} fact is present.
If {1} facts are present, then
r
at least one is visible.
r A {1} fact is absent.
r A {2} fact is present.
If {2} facts are present, then
r
at least one is visible.
r A {2} fact is absent.
r A {3} fact is present.
If {3} facts are present, then
r
at least one is visible.
r A {3} fact is absent.
r A {4} fact is present.
If {4} facts are present, then
r
at least one is visible.
r A {4} fact is absent.
If {5} facts are present, then
r
at least one is visible.
r
f On failure
A {5} fact is absent.
s
EFM v68 Ref
W § 6.5.52 Ri
{1} Missing
{1} in Facts Not
Visible
W § 6.5.52 Ri
{1} Unexpected
{2} Missing
W § 6.5.52 []
W § 6.5.52 Ri
{2} in Facts Not
Visible
W § 6.5.52 Ri
{2} Unexpected
W § 6.5.52 []
W § 6.5.52 Ri
{3} Missing
{3} in Facts Not
Visible
W § 6.5.52 Ri
{3} Unexpected
W § 6.5.52 []
W § 6.5.52 Ri
{4} Missing
{4} in Facts Not
Visible
W § 6.5.52 Ri
{4} Unexpected
W § 6.5.52 []
{5} in Facts Not
Visible
W § 6.5.52 O
{5} Unexpected
W § 6.5.52 []
Notes and special cases: none
3.1.23.8 Material Cybersecurity Incident Disclosure
Concept
#
Type or regex
Meaning
Values of element item in
submission header
{1}
Several values all matching
Form 8-K Item
number
[1-9].[0-9][1-9]
Validations:
Incl
Excl c Check
If any value of {1} is 1.05, then a non-nil,
s: 8K
r
non-empty CYD fact is present.
Notes and special cases:
1. CYD concepts are defined in 10.8.9 below.
39
f
On failure
s
for Item 1.05
W
1 No CYD facts present
3.1.24
Closed-end fund registration
The cover page of Form N-2 has over 30 check box, date, amendment, and file number facts, many of
which have interdependent values or are mutually exclusive. The subsections below break these facts into
related groups.
Note that unlike other Checks involving facts in the required context, violation of these is more likely to
raise an error, not a warning.
Most concepts related to these Checks are in the dei namespace; a few are specific to closed-end funds
and thus appear in the cef taxonomy.
3.1.24.1 N-2 Registration file numbers
Concept
Submission type from EDGAR header
dei:DocumentRegistrationStatement
dei:InvestmentCompanyActRegistration
dei:EntityFileNumber
dei:InvestmentCompanyActFileNumber
cef:BdcFileNumber
#
{1}
{2}
{3}
{4}
{5}
{6}
Type or regex
Meaning
xs:boolean
xs:boolean
\d{1,3}-\d{1,8}(-.{1,4})?
\d{1,3}-\d{1,8}(-.{1,4})?
\d{1,3}-\d{1,8}(-.{1,4})?
Form N-2, when submitted to EDGAR as submission type N-2, represents an initial filing in which no
SEC file number has yet been assigned. All subsequent submissions will have one or more file numbers
appearing on the cover page.
Validations:
Incl
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
40
Excl c Check
If {1} is N-2, then a {4} fact is
r
absent.
If {1} is N-2, then a {5} fact is
r
absent.
If {1} is N-2, then a {6} fact is
r
absent.
Either or both a {2} fact valued
a true or a {3} fact valued true
must be present.
Neither or both a {2} fact valued
a
true and a {4} fact exist.
If {2} facts are present, then at
r
least one is visible.
If {4} facts are present, then at
r
least one is visible.
Neither or both a {3} fact valued
a
true and a {5} fact exist.
If {3} facts are present, then at
r
least one is visible.
If {5} facts are present, then at
r
least one is visible.
At most one of {5} or {6} are
a
present.
f
On failure
s
EFM v68 Ref
1 {4} Unexpected
W § 6.5.55 []
1 {5} Unexpected
W § 6.5.55 []
1 {6} Unexpected
W § 6.5.55 []
{3} {4}
Inclusive
E
§ 6.5.55 n2c
{2} {4} Value
Dependency
E
§ 6.5.55 n2sn
E
§ 6.5.55 n2sn
E
§ 6.5.55 n2sn
E
§ 6.5.55 n2in
E
§ 6.5.55 n2in
E
§ 6.5.55 n2in
E
§ 6.5.55 n2bn
{2} in Facts
Not Visible
{2} in Facts
Not Visible
{3} {5} Value
Dependency
{3} in Facts
Not Visible
{5} in Facts
Not Visible
{5} {6}
Exclusive
Incl
Excl c Check
If {5} facts are present, then at
i: RD.CEF
r
least one is visible.
If {6} facts are present, then at
i: RD.CEF
r
least one is visible.
If {6} facts are present, their
i: RD.CEF
a
value must begin with 814-
f
On failure
s
EFM v68 Ref
E
§ 6.5.55 n2bn
{6} in Facts
Not Visible
E
§ 6.5.55 n2bn
{6} Value
E
§ 6.5.55 n2bn
{5} in Facts
Not Visible
Notes and special cases:
1. In general, the first form N-2 submission is not an amendment and will have no file numbers.
2. The file number regex is less restrictive than that used in EDGAR submission headers.
3.1.24.2 N-2 Registration Amendment Numbers
Subsequent submissions after the first Form N-2 will have amendment numbers that are different
depending on whether the registration is under the Securities Act or the Investment Company Act and
whether they occur before or after the registration becomes effective.
Concept
Submission type from EDGAR header
#
{1}
{2}
{3}
{4}
{5}
{6}
{7}
{8}
{9}
dei:DocumentRegistrationStatement
dei:PreEffectiveAmendment
dei:PreEffectiveAmendmentNumber
dei:PostEffectiveAmendment
dei:PostEffectiveAmendmentNumber
dei:InvestmentCompanyActRegistration
dei:InvestmentCompanyRegistrationAmendment
dei:InvestmentCompanyRegistrationAmendmentNumber
Type or regex
Meaning
xs:boolean
xs:boolean
xs:positiveInteger
xs:boolean
xs: positiveInteger
xs:boolean
xs:boolean
xs:positiveInteger
Note that these tend to be errors, not warnings.
Validations:
Incl
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
41
Excl c Check
If {1} is N-2, then a {3} fact is
r
absent.
If {1} is N-2, then a {5} fact is
r
absent.
If a {3} fact value is true, then
a
there is a {2} fact valued true.
If a {5} fact value is true, then
a
there is a {2} fact valued true.
If a {8} fact value is true, then
a
there is a {7} fact valued true.
Neither or both {3} fact has the
r
value true and a {4} fact exists.
Neither or both {5} fact has the
r
value true and a {6} fact exists.
Neither or both {8} fact has the
r
value true and a {9} fact exists.
f
On failure
s
{3} Unexpected
W § 6.5.55 []
{5} Unexpected
W § 6.5.55 []
{3} {2} Value
Dependency
E
§ 6.5.55 n2d
E
§ 6.5.55 n2f
E
§ 6.5.55 n2h
E
§ 6.5.55 n2e
E
§ 6.5.55 n2g
E
§ 6.5.55 n2i
{5} {2} Value
Dependency
{8} {7} Value
Dependency
{3} {4} Value
Dependency
{5} {6} Value
Dependency
{8} {9} Value
Dependency
EFM v68 Ref
Incl
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
Excl c Check
If {2} facts valued true are
r present, then at least one is
visible.
If {3} facts valued true are
r present, then at least one is
visible.
If {4} facts are present, then at
r
least one is visible.
If {5} facts valued true are
r present, then at least one is
visible.
If {6} facts are present, then at
r
least one is visible.
If {7} facts valued true are
r present, then at least one is
visible.
If {8} facts valued true are
r present, then at least one is
visible.
If {9} facts are present, then at
r
least one is visible.
f
On failure
s
EFM v68 Ref
{2} in Facts Not
E
§ 6.5.55 n2d
{3} in Facts Not
E
§ 6.5.55 n2d
{4} in Facts Not
E
§ 6.5.55 n2e
{5} in Facts Not
E
§ 6.5.55 n2f
{6} in Facts Not
E
§ 6.5.55 n2g
{7} in Facts Not
E
§ 6.5.55 n2h
{8} in Facts Not
E
§ 6.5.55 n2h
{9} in Facts Not
E
§ 6.5.55 n2i
1 Visible
1 Visible
1 Visible
1 Visible
1 Visible
1 Visible
1 Visible
1 Visible
Notes and special cases:
1. There are no checks for the absence of these facts in instance types other than RD.CEF.
3.1.24.3 N-2 Commencement of Sales
Concept
dei:ApproximateDateOfCommencementOfProposedSaleToThePublic
#
Type or regex
{1}
(As soon as practicable|From time to
time) after the effective date of this
Registration Statement\.?)|(20\d\d-(0[19]|1[0-2])-(3[01]|[012]\d))
Validations:
Incl
Excl c Check
f On failure
s
Ref
i: RD.CEF
r A {1} fact is present. 1 {1} Missing W § 6.5.55 Ri
Notes and special cases:
1. There is no check for the absence of this fact in instance types other than RD.CEF.
3.1.24.4 N-2 Rule Flags
Concept
dei:DividendOrInterestReinvestmentPlanOnly
dei:DelayedOrContinuousOffering
cef:PrimaryShelfFlag
dei:EffectiveUponFiling462e
dei:AdditionalSecuritiesEffective413b
Validations:
42
#
{1}
{2}
{3}
{4}
{5}
Type or regex Meaning
xs:boolean
xs:boolean
xs:boolean
xs:boolean
xs:boolean
Meaning
Note that the
text values
contain
spaces.
Incl
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
Excl c Check
If {1} facts valued true are
r present, then at least one is
visible.
If {2} facts valued true are
r present, then at least one is
visible.
If {3} facts valued true are
r present, then at least one is
visible.
If {4} facts valued true are
r present, then at least one is
visible.
If {5} facts valued true are
r present, then at least one is
visible.
f
On failure
s
{1} in Facts
E § 6.5.55 B
{2} in Facts
E § 6.5.55 B
{3} in Facts
E § 6.5.55 B
{4} in Facts
E § 6.5.55 B
{5} in Facts
E § 6.5.55 B
1 Not Visible
1 Not Visible
1 Not Visible
1 Not Visible
1 Not Visible
EFM v68 Ref
Notes and special cases:
1. There is no check for the absence of this fact in instance types other than RD.CEF.
3.1.24.5 N-2 Effectiveness Dates
Concept
dei:EffectiveWhenDeclaredSection8c
dei:EffectiveUponFiling486b
dei:EffectiveOnSetDate486b
dei:EffectiveOnDate486b
dei:EffectiveAfter60Days486a
dei:EffectiveOnSetDate486a
dei:EffectiveOnDate486a
#
{1}
{2}
{3}
{4}
{5}
{6}
{7}
Type or regex Meaning
xs:boolean
xs:boolean
xs:boolean
xs:date
xs:boolean
xs:boolean
xs:date
Validations:
Incl
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
43
Excl c Check
If {1} facts valued true are
r present, then at least one is
visible.
If {2} facts valued true are
r present, then at least one is
visible.
If {3} facts valued true are
r present, then at least one is
visible.
Neither or both {3} fact has the
a
value true and a {4} fact exists.
If {4} facts are present, then at
r
least one is visible.
If {5} facts valued true are
r present, then at least one is
visible.
f
On failure
s
{1} in Facts Not
E § 6.5.55 B
{2} in Facts Not
E § 6.5.55 B
{3} in Facts Not
E § 6.5.55 B
1 Visible
1 Visible
1 Visible
{3} {4} Value
Dependency
EFM v68 Ref
E § 6.5.55 n2j
{4} in Facts Not
E § 6.5.55 n2j
{5} in Facts Not
E § 6.5.55 B
1 Visible
1 Visible
Incl
Excl c Check
If {6} facts valued true are
i: RD.CEF
r present, then at least one is
visible.
Neither or both {6} fact has the
i: RD.CEF
a
value true and a {7} fact exists.
If {7} facts are present, then at
i: RD.CEF
r
least one is visible.
f
On failure
s
{6} in Facts Not
E § 6.5.55 B
1 Visible
{6} {7} Value
Dependency
{7} in Facts Not
1 Visible
EFM v68 Ref
E § 6.5.55 n2k
E § 6.5.55 n2k
Notes and special cases:
1. There is no check for the absence of this fact in instance types other than RD.CEF.
3.1.24.6 N-2 Other Flags
Concept
dei:NewEffectiveDateForPreviousFiling
dei:AdditionalSecurities462b
dei:AdditionalSecurities462bFileNumber
dei:NoSubstantiveChanges462c
dei:NoSubstantiveChanges462cFileNumber
dei:ExhibitsOnly462d
dei:ExhibitOnly462dFileNumber
#
{1}
{2}
{3}
{4}
{5}
{6}
{7}
Type or regex
Meaning
xs:date
xs:boolean
\d{1,3}-\d{1,8}(-.{1,4})?
xs:boolean
\d{1,3}-\d{1,8}(-.{1,4})?
xs:boolean
\d{1,3}-\d{1,8}(-.{1,4})?
Validations:
Incl
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
Excl c Check
If {1} facts are present, then at
r
least one is visible.
If {2} facts valued true are
r present, then at least one is
visible.
Neither or both {2} fact has the
a
value true and a {3} fact exists.
If {3} facts are present, then at
r
least one is visible.
If {4} facts valued true are
r present, then at least one is
visible.
Neither or both {4} fact has the
a
value true and a {5} fact exists.
If {5} facts are present, then at
r
least one is visible.
If {6} facts valued true are
r present, then at least one is
visible.
Neither or both {6} fact has the
a
value true and a {7} fact exists.
If {7} facts are present, then at
r
least one is visible.
Notes and special cases:
44
f
1
On failure
{1} in Facts Not
Visible
{2} in Facts Not
1 Visible
{2} {3} Value
Dependency
s
EFM v68 Ref
E § 6.5.55 B
E § 6.5.55 B
E § 6.5.55 n2l
{3} in Facts Not
E § 6.5.55 n2l
{4} in Facts Not
E § 6.5.55 B
1 Visible
1 Visible
{4} {5} Value
Dependency
E § 6.5.55 n2m
{5} in Facts Not
E § 6.5.55 n2m
{6} in Facts Not
E § 6.5.55 B
1 Visible
1 Visible
{6} {7} Value
Dependency
{7} in Facts Not
1 Visible
E § 6.5.55 n2o
E § 6.5.55 n2o
1. There is no check for the absence of this fact in instance types other than RD.CEF.
3.1.24.7 N-2 Registrant Type Flags
Concept
cef:RegisteredClosedEndFundFlag
cef:BusinessDevelopmentCompanyFlag
cef:IntervalFundFlag
cef:PrimaryShelfQualifiedFlag
dei:EntityWellKnownSeasonedIssuer
dei:EntityEmergingGrowthCompany
dei:EntityExTransitionPeriod
cef:NewCefOrBdcRegistrantFlag
#
{1}
{2}
{3}
{4}
{5}
{6}
{7}
{8}
Type or regex Meaning
xs:boolean
xs:boolean
xs:boolean
xs:boolean
Yes|No
xs:boolean
xs:boolean
xs:boolean
Validations:
Incl
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
i: RD.CEF
Excl c Check
If {1} facts valued true are
r
present, then at least one is visible.
At most one of {1} and {2} has the
r
value true.
If {2} facts valued true are
r
present, then at least one is visible.
If {3} facts valued true are
r
present, then at least one is visible.
If {4} facts valued true are
r
present, then at least one is visible.
If {5} facts valued true are
r
present, then at least one is visible.
If {6} facts valued true are
r
present, then at least one is visible.
If {7} facts valued true are
r
present, then at least one is visible.
If {8} facts valued true are
r
present, then at least one is visible.
f
On failure
{1} in Facts Not
1
Visible
s
1 Exclusive Values
{2} in Facts Not
1
Visible
{3} in Facts Not
1
Visible
{4} in Facts Not
1
Visible
{5} in Facts Not
Visible
{6} in Facts Not
Visible
{7} in Facts Not
2
Visible
{8} in Facts Not
Visible
E § 6.5.55 n2p
{1} {2}
EFM v68 Ref
E § 6.5.55 n2p
E § 6.5.55 B
E § 6.5.55 B
E § 6.5.55 B
E § 6.5.55 B
E § 6.5.55 B
E § 6.5.55 B
E § 6.5.55 B
Notes and special cases:
1. Some concepts in this section are drawn from the cef namespace, not dei.
2. See 3.1.11 above for checks related to this fact value for other instance types.
3.2 Expected Facts with Dimensions
Taxonomy-defined dimensions, as introduced in section 1 above, are used to define XBRL hypercubes. In
this document as in all SEC standard taxonomies a taxonomy-defined dimension is called an Axis.
Members of an axis may be its default member, a standard member, or a custom member defined by the
filer. In addition to indicators such as names and indentations within tables, concept types used in this
document are additionally color-coded as shown in Figure 1.
45
Figure 1. Dimension figures color-coding legend
Concept or value type
Concept core dimension and concepts
Other core dimensions and their members
Fact values
Taxonomy-defined dimension (Axis)
Standard members
Custom members
Abstract placeholder concepts not appearing in instances, such as hypercubes,
line items, domain defaults, and non-usable domain members.
Color
Green
Gray
None
Orange
Medium Blue
Purple
Light Blue
A hypercube of only a single taxonomy-defined dimension can be visualized as a table presented in a
disclosure as illustrated in Figure 2. Note that if not specified as region 1 or 2, the value is the sum across
the two regions.
Figure 2. Example showing nine facts with a single taxonomy-defined dimension
entity: Example01
period: FY30
units: USD
Region 1
Region Axis Region 2
Concepts Dimension
Product Revenue
23
17
40
Service Revenue
12
8
20
Combined Revenue
35
25
60
Layout and formatting for presentation of the data to a human reader does not change the meaning, and
therefore does not change the characterization of each of the nine facts. Figure 3 shows the same facts,
with the concept dimension presented as rows, and the class dimension as columns.
Figure 3. Example showing different presentation of the same nine facts
entity: Example01
period: FY30
units: USD
Product Revenue
Concepts
Service Revenue
Dimension
Combined Revenue
Region Axis
Region 1
Region 2
23
12
35
17
8
25
40
20
60
Data in in instances is organized into hypercubes having zero or more axes; as the previous two figures
show, they are usually thought of – and referred to as – Tables. Some axes have a set of members fixed by
a taxonomy, others are empty in the taxonomy and are populated only by custom members. Although
filers may define facts that use additional axes beyond those in the table, some taxonomy tables are closed
and restrict the facts to use only certain axes.
The representation of individual facts in Figure 2 and Figure 3 can be understood as a table whose
columns represent each dimension and the value of the fact, and each row representing a separate fact.
Where a taxonomy defined dimension (in this case, Region) is blank, that indicates it is the default of that
dimension.
Figure 4. Example showing the nine individual facts
Entity
Example01
Example01
Example01
46
Period
FY30
FY30
FY30
Unit
USD
USD
USD
Concept
Product Revenue
Service Revenue
Combined Revenue
Region
Value
Region 1
23
Region 1
12
Region 1
35
Entity
Example01
Example01
Example01
Example01
Example01
Example01
Period
FY30
FY30
FY30
FY30
FY30
FY30
Unit
USD
USD
USD
USD
USD
USD
Concept
Product Revenue
Service Revenue
Combined Revenue
Product Revenue
Service Revenue
Combined Revenue
Region
Value
Region 2
17
Region 2
8
Region 2
25
40
20
60
The appearance of a concept and a set of facts with or without members of a given dimension may be
interpreted in various ways. The first common case is as detailed above: a numeric fact without a
dimension equaling the sum of other facts having members of that dimension. The axis represents a
disaggregation of a total.
The second common case, less common for numeric facts, but prevalent for non-numeric facts such as
text and dates, is that a fact can be inferred from the relationship between the Axis default (representing
the whole) and the absence of a member on the axis:
Entity
Period
Concept
Region
Value
Example01 FY30
Best Seller
Example01 FY30
Best Seller Region 2 Product B
Product A
This case implies that product A is the company’s best seller overall and in region 1, but region 2 is an
exception where product B is the best seller; although different, it is not contradictory.
A third case is the appearance of non-numeric facts, each with a different member of the axis, but no
default:
Entity
Period
Concept
Region
Value
Example01 FY30
Sponsored Team Region 1 Red Sox
Example01 FY30
Sponsored Team Region 2 White Sox
It would be meaningless to sum, merge, average or concatenate text values for this non-numeric concept
to come up with a sponsored team for the whole company. A software program might expect a sponsored
team for the whole company, or for each of its individual regions, but signal a problem if it receives
values for both the whole and the parts. In this case, the use of the axis default, and the use of individual
members, are mutually exclusive.
The interpretation of a given combination of concept and axis always impacts the expected and
unexpected facts in an instance; this is particularly true for the mostly non-numeric expected facts.
3.2.1
Business contact
When a business contact is expected, the facts are present in the business contact (bc) context defined as
the required context plus a single dimension dei:EntityAddressesAddressTypeAxis with standard
member dei:BusinessContactMember.
3.2.1.1
Concept
Contact Person
dei:ContactPersonnelName
dei:LocalPhoneNumber
dei:ContactPersonnelFax
dei:ContactPersonnelEmailAddress
47
#
{1}
{2}
{3}
{4}
Type or regex
xs:normalizedString
xs:normalizedString
xs:normalizedString
xs:normalizedString
Meaning
Validations:
Incl
i: AF.FPI,
RD.CEF,
AF.CA
Excl
i: AF.FPI,
RD.CEF,
AF.CA
Check
bc
A {1} fact is
present.
bc
i: R34.FPI, R34.CA,
R33.FPI, R33.US
s: ALL
c
bc
i: AF.FPI,
RD.CEF
bc
i: AF.CA
bc
i: AF.CA
bc
i: AF.FPI, RD.CEF,
AF.CA, R34.FPI,
R34.CA, R33.FPI,
R33.US
s: ALL
i: AF.FPI,
RD.CEF
bc
i: AF.FPI, RD.CEF,
R34.FPI, R34.CA
s: ALL
i: AF.FPI,
RD.CEF
s: ALL
bc
bc
bc
i: AF.FPI, RD.CEF,
R34.FPI, R34.CA
bc
f On failure
If {1} facts are
present, then at
least one is
visible.
A {1} fact is
absent.
One, two, or all
three {2}, {3}
or {4} facts are
present.
A {2} fact is
present.
If {2} facts are
present, then at
least one is
visible.
A {2} fact is
absent.
If {3} facts are
present, then at
least one is
visible.
A {3} fact is
absent.
If {4} facts are
present, then at
least one is
visible.
A {4} fact is
absent.
s
EFM v68 Ref
{1} Missing
W § 6.5.51 Ri
{1} in Facts
Not Visible
W § 6.5.51 Ri
{1}
Unexpected
W
{2} {3} {4}
Missing
W § 6.5.51 O3
{2} Missing
W § 6.5.51 Ri
{2} in Facts
Not Visible
W § 6.5.51 O3
{2}
Unexpected
W
{3} in Facts
Not Visible
W § 6.5.51 O3
{3}
Unexpected
W
{4} in Facts
Not Visible
W § 6.5.51 O3
{4}
Unexpected
W
§ 6.5.51 [],
O*
§ 6.5.51 [],
O*
§ 6.5.51 [],
O*
§ 6.5.51 [],
O*
Notes and special cases: none.
3.2.1.2
Street, City and Zip
A business contact will have similar facts to the principal address.
Concept
dei:EntityAddressAddressLine1
dei:EntityAddressCityOrTown
dei:EntityAddressPostalZipCode
#
{1}
{2}
{3}
Type or regex
xs:normalizedString
xs:normalizedString
xs:normalizedString
Meaning
The first line of the address, the city or town, and postal or zip code, share similar validations:
48
Incl
i: AF.FPI,
RD.CEF,
AF.CA
Excl
i: AF.FPI,
RD.CEF,
AF.CA
s: ALL
i: AF.FPI,
RD.CEF,
AF.CA
i: AF.FPI, RD.CEF,
AF.CA, R34.FPI,
R34.CA R33.FPI
R33.US
i: AF.FPI,
RD.CEF,
AF.CA
s: ALL
i: AF.FPI,
RD.CEF,
AF.CA
i: AF.FPI, RD.CEF,
AF.CA, R34.FPI,
R34.CA R33.FPI
R33.US
i: AF.FPI,
RD.CEF,
AF.CA
i: AF.FPI, RD.CEF,
AF.CA, R34.FPI,
R34.CA R33.FPI
R33.US
s: ALL
c
Check
bc
A {1} fact is
present.
{1} Missing
W § 6.5.51 Ri
If {1} facts are
present, then at
bc
least one is
visible.
{1} in Facts
Not Visible
W § 6.5.51 Ri
bc
A {1} fact is
absent.
{1}
Unexpected
W
bc
A {2} fact is
present.
{2} Missing
W § 6.5.51 Ri
If {2} facts are
present, then at
bc
least one is
visible.
{2} in Facts
Not Visible
W § 6.5.51 Ri
A {2} fact is
absent.
{2}
Unexpected
W § 6.5.51 []
bc A {3} fact is
present.
{3} Missing
W § 6.5.51 Ri
bc If {3} facts are
present, then at
least one is
visible.
bc A {3} fact is
absent.
{3} in Facts
Not Visible
W § 6.5.51 Ri
{3}
Unexpected
W § 6.5.51 [],
O*
bc
f On failure
s
EFM v68 Ref
§ 6.5.51 [],
O*
Notes and special cases: none.
3.2.1.3
State or Province and Country
Concept
#
Type or regex
dei:EntityAddressStateOrProvince
{1}
Postal state or
province
dei:EntityAddressCountry
{2}
Valid IANA
country code
Validations:
49
Meaning
XBRL transformations that convert state and
province names to postal codes (e.g., TX, ON) are
shown in EFM § 5.2.5.12.
XBRL transformations that country names to ISO
3166-1 alpha 2 (IANA) codes (e.g., US, JP) are
shown in EFM 5.2.5.12.
Incl
Excl
c
i: AF.FPI,
RD.CEF
bc
i: AF.CA
bc
i: AF.FPI,
RD.CEF,
AF.CA
bc
i: R34.CA
bc
s: ALL
i: AF.FPI,
RD.CEF
s: ALL
Check
One or both {1}
and {2} facts are
present.
A {1} fact
representing a US
state is present.
If {1} facts are
present, then at
least one is visible.
A {1} fact
representing a
Canadian province
is present.
f Codes
i: AF.FPI,
RD.CEF, AF.CA, bc A {1} fact is absent.
R34.CA, R33.US
If {2} facts are
bc present, then at
least one is visible.
i: R33.FPI,
bc A {2} fact is absent.
R34.FPI
s
EFM v68 Ref
{1} {2}
Inclusive
W § 6.5.51 O2
{1} Value
W § 6.5.51 Ru
{1} in Facts
Not Visible
W
{1} Value
W § 6.5.51 Ou*
{1}
Unexpected
W
{2} in Facts
Not Visible
W § 6.5.51 O2
{2}
Unexpected
W § 6.5.51 []
§ 6.5.51 O2,
Ru
§ 6.5.51 [],
O*
Notes and special cases: none.
3.2.1.4
Phone
Concept
dei:CityAreaCode
dei:LocalPhoneNumber
#
Type or regex
{1}
{2}
xs:normalizedString
xs:normalizedString
Meaning
Validations:
Incl
Excl
i: AF.CA
i: AF.CA,
AF.FPI,
RD.CEF
s: ALL
i: AF.CA
i: AF.CA,
AF.FPI,
RD.CEF
50
i: AF.CA, AF.FPI,
RD.CEF, R34.FPI,
R34.CA, R33.FPI,
R33.US
c
Check
A {1} fact is
bc
present.
If {1} facts are
present, then at
bc
least one is
visible.
bc
A {1} fact is
absent.
A {2} fact is
present.
If {2} facts are
present, then at
bc
least one is
visible.
bc
f
On failure
s
EFM v68 Ref
{1} Missing
W § 6.5.51 Ri
1
{1} in Facts
Not Visible
W § 6.5.51 Oph
1
{1}
Unexpected
W
{2} Missing
W § 6.5.51 Ri
{2} in Facts
Not Visible
W
§ 6.5.51 [],
Oph*
§ 6.5.51 O3,
Ri
Incl
Excl
i: AF.CA, AF.FPI,
RD.CEF, R34.FPI,
R34.CA, R33.FPI,
R33.US
s: ALL
c
Check
bc
A {2} fact is
absent.
f
On failure
s
EFM v68 Ref
{2}
Unexpected
W
§ 6.5.51 [],
O*
Notes and special cases:
1. Neither or both CityAreaCode and LocalPhoneNumber should be present in any context, not just
the business contact context; see 3.1.22.4 above.
3.2.2
Former address
To report a former address, the facts are present in the Former Address (fa) context defined as the required
context plus a single dimension dei:EntityAddressesAddressTypeAxis with member dei:FormerAddressMember.
3.2.2.1
Former Street, City and Zip
Concept
dei:EntityAddressAddressLine1
dei:EntityAddressAddressLine2
dei:EntityAddressAddressLine3
dei:EntityAddressCityOrTown
dei:EntityAddressPostalZipCode
#
{1}
{2}
{3}
{4}
{5}
Type or regex
xs:normalizedString
xs:normalizedString
xs:normalizedString
xs:normalizedString
xs:normalizedString
Meaning
The first line of the address, the city or town, and postal or zip code, share similar validations.
Validations:
Incl
s: 8K,
QF
s: ALL
s: 8K,
QF
s: 8K,
QF
s: ALL
s: 8K,
QF
s: 8K,
QF
s: ALL
s: 8K,
QF
s: 8K,
QF
s: ALL
51
Excl
s: 8K,
QF
c
Check
If {1} facts are present, then
fa
at least one is visible.
W § 6.5.53 O
W § 6.5.53 [], O
If {2} facts are present, then
at least one is visible.
If a {2} fact is present, then
fa
a {1} fact is present.
{2} in Facts Not
Visible
W § 6.5.53 OL1
{1} {2}
Dependency
W § 6.5.53 OL1
fa A {2} fact is absent.
{2} Unexpected
W § 6.5.53 []
If a {3} fact is present, then
a {2} fact is present.
If {3} facts are present, then
fa
at least one is visible.
{2} {3}
Dependency
W § 6.5.53 OL2
{3} in Facts Not
Visible
W § 6.5.53 OL2
fa A {3} fact is absent.
{3} Unexpected
W
{4} {5} Inclusive
W § 6.5.53 F2
{4} in Facts Not
Visible
W § 6.5.53 F2
{4} Unexpected
W § 6.5.53 []
One or both {4} and {5}
facts are present
If {4} facts are present, then
fa
at least one is visible.
fa
s: 8K,
QF
EFM v68 Ref
{1} Unexpected
fa
s: 8K,
QF
{1} in Facts Not
Visible
s
fa A {1} fact is absent.
fa
s: 8K,
QF
f On failure
fa A {4} fact is absent.
§ 6.5.53 [],
OL2
Incl
s: 8K,
QF
Excl
s: 8K,
QF
s: ALL
c
Check
If {5} facts are present, then
fa
at least one is visible.
f On failure
{5} in Facts Not
Visible
{5} Unexpected
fa A {5} fact is absent.
s
EFM v68 Ref
W § 6.5.53 F2
W § 6.5.53 []
Notes and special cases: none.
3.2.2.2
Former State or Province and Country
Concept
#
Type or regex
{1}
xs:normalizedString
dei:EntityAddressStateOrProvince
{2}
Postal state or province
dei:EntityAddressCountry
{3}
dei:EntityAddressAddressLine1
Meaning
Valid IANA country
code
XBRL transformations that convert state and
province names to postal codes (e.g., TX, ON)
are shown in EFM § 5.2.5.12.
XBRL transformations that country names to
ISO 3166-1 alpha 2 (IANA) codes (e.g., US,
JP) are shown in EFM 5.2.5.12.
Validations:
Incl
s: 8K,
QF
s: 8K,
QF
Excl
c
Check
If a {1} is present, then one or both
fa
of {2} and {3} facts are present.
fa
If a {2} fact is absent, then {1} is
absent.
s: 8K,
QF
fa
If a {3} fact is absent, then {1} is
absent.
s: 8K,
QF
fa
If {2} facts are present, then at least
one is visible.
s: ALL
s: 8K,
QF
s: 8K,
QF
s: ALL
fa A {2} fact is absent.
fa
s: 8K,
QF
If {3} facts are present, then at least
one is visible.
fa A {3} fact is absent.
f On failure
{1} {2} {3}
Inclusive
Dependency
{2} {1}
Inclusive
Dependency
{3} {1}
Inclusive
Dependency
{2} in
Facts Not
Visible
{2}
Unexpected
{3} in
Facts Not
Visible
{3}
Unexpected
s
EFM v68 Ref
W § 6.5.53 F2
W § 6.5.53 F2
W § 6.5.53 F2
W § 6.5.53 F2
W § 6.5.53 []
W § 6.5.53 F2
W § 6.5.53 []
Notes and special cases: none.
3.2.3
Common Stock Shares Outstanding
Common stock shares, like public float, appears in a context that is an instant period, not a duration.
Concept
dei:EntityCommonStockSharesOutstanding
#
{1}
Type or regex Meaning
decimal
Depending on whether the entity represented in the required context has zero, one, or more than one, class
of common shares or ownership units outstanding, the instance will have exactly one of the following
permitted sets of facts:
52
Case
Axis in any
standard namespace
Members in
distinct contexts
1
No dimensions
N/A
2
StatementClassOfStockAxis
At least two
3
ClassesOfShareCapitalAxis
At least two
Period
An instant on or after the end of the
required context
An instant on or after the end of the
required context
An instant on or after the end of the
required context
The cases are mutually exclusive. Cases 2 and 3 require that the instance be accompanied by a custom
taxonomy (see 5 below). The validations apply to a subsequent event (se) context as defined above in
3.1.15, “Public Float”.
Validations:
Incl
Excl
s: FAST i: AF.CA
s: FAST
s: ALL
s: FAST,
i: R33.FPI
c
Check
A {1} fact is present in each
se context of exactly one of
the cases 1, 2 or 3.
If {1} facts are present in a
se context, then at least one is
visible.
A {1} fact is not present in
se
any context.
f
On failure
s
EFM v68 Ref
{1} Missing
W § 6.5.26
{1} in Facts
Not Visible
W § 6.5.45
{1} Unexpected
W § 6.5.26
Notes and special cases:
1. A filer having no common stock will have 0 common stock shares outstanding under case 1, not nil.
3.2.4
Registered Securities
Depending on whether the entity represented in the required context has zero, one, or more than one type
or class of registered securities (not limited to common shares as in the previous section), an instance may
have one of the following mutually exclusive cases of permitted sets of facts about those securities:
Case
1
2
3
Axis in any standard namespace
No dimensions (the required context)
StatementClassOfStockAxis
ClassesOfShareCapitalAxis
Distinct members in contexts
N/A (there is only one class)
At least two
At least two
Period
Required context
Required context
Required context
Notes:
1. No instance type requires either dei:Security12bTitle or dei:Security12gTitle. The Checks
concern only whether they are consistent with each other and other facts if they are present.
2. Members on StatementClassOfStockAxis and ClassesOfShareCapitalAxis are expected only
when there is need to distinguish different securities. An American Depositary Receipt (ADR) is an
exception: it may be the only registered security, yet still requires a dimension to indicate this.
3. The presence of members on axes other than StatementClassOfStockAxis or ClassesOfShareCapitalAxis does not change which of the three cases is being represented in an instance.
3.2.4.1
Security Title
The presence of facts for either of two concepts determines which of the three cases apply:
53
Concept
#
dei:Security12gTitle
{2}
dei:Security12bTitle
{1}
Type or regex
xs:normalizedString up to 150 characters
xs:normalizedString up to 150 characters
Meaning
Validations:
Incl
Excl
c Check
A {1} fact value is
r present in at most one of
the cases 1-3.
A {2} fact value is
r present in at most one of
the cases 1-3.
At most one {1} or {2}
a
fact is present.
If {1} facts are present,
r then at least one is
visible.
If {2} facts are present,
r then at least one is
visible.
A {1} fact is not present
r
in any context.
A {2} fact is not present
r
in any context.
s: FAST,
R34
s: FAST,
R34
s: FAST,
R34
s: FAST
s: FAST
s: FAST,
R34
s: FAST,
R34
s: ALL
s: ALL
f On failure
s
EFM v68 Ref
{1} Security
Axes
W
§ 6.5.46 Ot1,
Ot1*
{2} Security
Axes
W
§ 6.5.46 Ot1,
Ot1*
{1} {2}
Exclusive
W
§ 6.5.46 Ot1,
Ot1*
{1} in Facts
Not Visible
W
§ 6.5.45,
§ 6.5.46 Ot1
{2} in Facts
Not Visible
W
§ 6.5.45,
§ 6.5.46 Ot1
{1} Unexpected
W § 6.5.46 []
{2} Unexpected
W § 6.5.46 []
Notes and special cases: none.
3.2.4.2
Exchanges Axis
A security may be traded on more than one exchange. Much like the exclusivity of cases 1, 2, and 3,
EntityListingsExchangeAxis permits only one listing for the security and the listings axis does not
appear, or there are multiple listings, and more than one member of the axis appears.
Concept
dei:Security12bTitle
dei:Security12gTitle
#
{1}
{2}
Type or regex
xs:normalizedString up to 150 characters
xs:normalizedString up to 150 characters
Meaning
.
Sub Case Axes in a standard namespace
Members in distinct contexts Period
a
No axes
N/A
Required context
EntityListingsExchangeAxis At least two
b
Required context
Validations:
Incl
s: FAST,
R34
Excl c Check
If a {1} fact is present in a context with
no member of EntityListingExchanger Axis, then there are no {1} facts in
contexts the same except for also having a
member of EntityListingExchangeAxis.
54
f On failure
{1}
Security
Axes
s
EFM v68 Ref
W § 6.5.46
Incl
s: FAST,
R34
Excl c Check
If a {1} fact is present in a context with a
member of EntityListingExchanger Axis, then there are no {1} facts in
contexts the same except without a
member of EntityListingExchange-
f On failure
s
EFM v68 Ref
{1}
Security
Axes
W § 6.5.46
If a {2} fact is present in a context with
no member of EntityListingExchangeAxis, then there are no {2} facts in
contexts the same except for also having a
member of EntityListingExchange-
{2}
Security
Axes
W § 6.5.46
If a {2} fact is present in a context with a
member of EntityListingExchangeAxis, then there are no {2} facts in
contexts the same except without a
member of EntityListingExchange-
{2}
Security
Axes
W § 6.5.46
Axis.
s: FAST,
R34
r
Axis.
s: FAST,
R34
r
Axis.
Notes and special cases: none.
3.2.4.3
Security Exchange Name
One security of a company could be traded on no national exchanges, another security on one national
exchange, and a third on several exchanges. Regardless, the presence of a dei:Security12bTitle fact
is paired with the name of the Exchange in the same context, and only that same context.
Concept
dei:Security12bTitle
dei:SecurityExchangeName
#
Type or regex
Meaning
{1}
xs:normalizedString up to 150 characters
{2}
NYSE|NASDAQ|CHX|BOX|BX|MIAX|MRX|NYSEAMER|
NYSEArca|NYSENAT|PEARL|Phlx|AF
National Exchanges.
Other than National
Exchanges are not
tagged.
Validations:
Incl
s: FAST,
R34
s: FAST,
R34
s: FAST
s: FAST
55
Excl
c Check
If a {1} fact is present in a case
a 1 context, then a {2} fact value
is present in the same context.
If a {1} fact is present in a case
2 or 3 context and
dei:AdrMember is not a
a
member of either axis, then a
{2} fact value is present in the
same context.
If {2} facts are present in a
a case 1 context, then at least
one is visible.
If {2} facts are present in a
a case 2 or 3 context, then at
least one is visible.
f
On failure
s
EFM v68 Ref
1,
2
{1} {2}
Dependency
W § 6.5.46 Te
1,
2,
3
{1} {2}
Dependency
W § 6.5.46 Te
{2} in
Facts Not
Visible
W § 6.5.46 Te
{2} in
Facts Not
Visible
W § 6.5.46 Te
Incl
Excl
s: FAST,
R34,
i: AF.CEF
s: All
c Check
a
A {2} fact is not present in any
context.
f
On failure
s
EFM v68 Ref
2
{2}
Unexpected
W § 6.5.46 []
Notes and special cases:
1. An exchange name is relevant only to 12b securities; 12g securities are not traded on national
exchanges.
2. The values of dei:SecurityExchangeName are EDGAR-defined acronyms. Inline XBRL
transformation ixt-sec:exchnameen described in EFM section 5.2.5.12 transforms commonly
displayed textual names of exchanges to these values.
3. The exchange name is neither expected nor unexpected for an ADR member on the StatementClassOfStockAxis or ClassesOfShareCapitalAxis.
3.2.4.4
Trading Symbol / No Trading Symbol
Whether a security has a trading symbol is represented in two mutually exclusive concepts:
Concept
dei:NoTradingSymbolFlag
dei:TradingSymbol
#
{1}
{2}
Type or regex
Fixed value true
Meaning
xs:normalizedString up to 25 characters.
Validations:
Incl
Excl
s: FAST, R34,
i: AF.CEF
s: FAST, R34,
RD, i: AF.CEF
s: FAST, R34,
RD, i: AF.CEF
s: ALL
s: ALL
c Check
At most one {1}
a or {2} fact is
present.
A {1} fact is
r
absent.
A {2} fact is
r
absent.
f
On failure
s
EFM v68 Ref
{1} {2}
W
§ 6.5.46 T1, T1*;
§ 6.5.57
2 Unexpected
{1}
W § 6.5.46 [], O*
2 Unexpected
{2}
W § 6.5.46 [], O*
1 Exclusive
Notes and special cases:
1. Concepts dei:NoTradingSymbol and dei:TradingSymbol may be present in AF.CEF instances but
only in class contexts.
2. Concept dei:TradingSymbol is neither expected nor unexpected in RD submissions.
3.2.4.5
Security Reporting Obligation
Concept
dei:SecurityReportingObligation
#
{1}
Type or regex
Meaning
Fixed value 15(d)
Validations:
Incl
Excl
c Check
i: AF.FPI,
If {1} facts are present, then at
r
AF.CA
least one is visible.
i: AF.FPI,
AF.CA,
s: ALL
r A {1} fact is absent.
R34.FPI,
R34.CA
56
f On failure
{1} in Facts
Not Visible
{1}
Unexpected
s
EFM v68 Ref
W § 6.5.45 O
W
§ 6.5.46 [],
O*
Notes and special cases: none.
3.2.5
Open-end Fund Series
Open-end Funds (N-1A funds) and Separate Accounts Registered as Open End Funds (N-3 registrants)
contain facts for distinct series. The set of series identifiers in the scope of a submission is determined by
the content of the EDGAR Submission header element seriesClasses:
Each seriesId results in one series;
Each rptIncludeAllSeriesFlag results in a series for every active series.
•
•
For each series, there should be at least one additional Series Context (sc) for each Series ID reported in
the submission. Each such context will have an explicit member of the dimension with local name
LegalEntityAxis in a standard namespace. That axis should have a custom member for every series ID,
such as S000000987, named S000000987Member (EFM v68 § 6.5.41).
3.2.6
Open-end Fund Shareholder Reports
Form N-CSR contains one shareholder report per class. The set of class identifiers in the scope of a
submission is determined by the content of the EDGAR submission header element seriesClasses:
Each rptClassId results in one class;
Each rptIncludeAllClassesFlag results in a class for every active class in that series; and
Each rptIncludeAllSeriesFlag results in a class for every active class in all series of the filer CIK.
•
•
•
For each shareholder report per class, there should be at least one additional Class Context (cc) for each
Class ID reported in the submission. Each such context will have an explicit member of the dimension
with local name ClassAxis in a standard namespace. That axis should have a custom member for every
class ID, such as C000000123, named C000000123Member.
Concept
oef:ShareholderReportAnnualOrSemiAnnual
oef:FundName
oef:ClassName
dei:NoTradingSymbolFlag
dei:TradingSymbol
dei:SecurityExchangeName
#
Type or regex
{1}
([Ss]emi[^A-Zaz0-9]+)?[Aa]nnual\s+[Ss]hareholder\s+[Rr]eport
{2}
{3}
xs:normalizedString
xs:normalizedString
{5}
xs:normalizedString up to 25 characters.
{4}
{6}
Meaning
xs:boolean
NONE | BOX | BX | C2 | CBOE | CHX |
Cboe(BYX|BZX|EDGA|EDGX) | GEMX | IEX | ISE | MIAX
| MRX | NASDAQ | NYSE(AMER|Arca|NAT)? | PEARL |
Phlx
EDGAR
National
Exchange
Code
Validations:
Incl
s: HF,
i: AF.CEF
s: HF,
i: AF.CEF
s: ALL
s: HF
57
Excl
s: HF,
i: AF.CEF
c
Check
r
f
On failure
s
EFM v68 Ref
A {1} fact is present.
{1} Missing
W
§ 6.5.57 R
r
If {1} facts are present,
then at least one is visible.
{1} in Facts
Not Visible
W
§ 6.5.57 R
r
A {1} fact is absent.
W
§ 6.5.57 []
r
The required context
period is 6 months.
E
§ 6.5.57
{1}
Unexpected
1
Period must
be 6 months
Incl
Excl
i: AF.CEF
s: HF,
i: AF.CEF
s: HF,
i: AF.CEF
s: ALL
s: HF,
i: AF.CEF
s: HF,
i: AF.CEF
s: ALL
c
r
s: HF,
i: AF.CEF
s: HF,
i: AF.CEF
s: HF,
i: AF.CEF
s: HF,
i: AF.CEF
s: HF,
i: AF.CEF
s: HF,
i: AF.CEF
Check
The required context
period is 12 months.
f
1
On failure
Period must
be 12 months
s
EFM v68 Ref
E
§ 6.5.57
cc
A {2} fact is present.
{2} Missing
W
§ 6.5.57 R
cc
If {2} facts are present,
then at least one is visible.
{2} in Facts
Not Visible
W
§ 6.5.57 R
cc
A {2} fact is absent.
{2}
Unexpected
W
§ 6.5.57 []
cc
A {3} fact is present.
{3} Missing
W
§ 6.5.57 R
cc
If {3} facts are present,
then at least one is visible.
{3} in Facts
Not Visible
W
§ 6.5.57 R
cc
A {3} fact is absent.
{3}
Unexpected
W
§ 6.5.57 []
{1} {2} {3}
Exclusive
Dependency
E
§ 6.5.57 T2*,
T2
{4} in Facts
Not Visible
W
§ 6.5.57 T2
{5} in Facts
Not Visible
W
§ 6.5.57 T2
{5} {6}
Mutual
Dependency
W
§ 6.5.57 T3
cc
cc
cc
cc
If a {1} fact is present,
then either {4} or a {5}
fact exist but not both.
If {4} facts are present,
then at least one is visible.
If {5} facts are present,
then at least one is visible.
Neither or both of {5} and
{6} facts are present.
2
Notes and special cases:
1. EDGAR submission type, not dei:DocumentType, determines HF vs. AF [EFM § 6.1.1].
2. See also 3.2.4.4 above that requires dei:NoTradingSymbolFlag and dei:TradingSymbol to be
mutually exclusive in all contexts.
3.3 Resource Extraction Payments Disclosure
Exhibit 2.01 of Form SD consists of exactly two attachment types: EX-2.01.INS, an XBRL Instance, and
EX-2.01.SCH, an XBRL Schema, with custom elements and embedded linkbases. Exhibit 2.01.INS is not
an Inline XBRL document.
3.3.1
Alternative Reporting Regime
Concept
#
Type or regex
rxp:AlternativeReportingRegime
{1}
NR|EU|UK|NO|CA
58
Meaning
Abbreviation for alternative reporting regime:
Not Relying on Alternative Reporting Regime;
EU Directives;
U.K.'s Reports on Payments to Governments
Regulations;
Norway's Regulations on Country-by-Country
Reporting;
Canada's ESTMA
Validations:
Incl
Excl
c Check
i: RXP.CA,
A {1} fact is
RXP.FPI,
r
present.
RXP.US
i: RXP.CA,
A {1} fact is
s: ALL
RXP.FPI,
r
absent.
RXP.US
f On failure
s
{1} Missing
W
{1} Unexpected
W
EFM v68 Ref
Notes and special cases:
1. The condition abbreviated as NArr in the notes to each validation table of this section means that
either rxp:AlternativeReportingRegime fact is absent from the required context, or that it is
present and has value Not Relying on Alternative Reporting Regime in the required context.
3.3.2
Currency and Total Payments
Concept
dei:EntityReportingCurrencyISOCode
rxp:TotalPayments
#
{1}
{2}
Type or regex Meaning
[A-Z]{3}
ISO 4217 currency code
Monetary
Validations:
Incl
Excl
i: RXP.CA,
RXP.FPI,
RXP.US
i: RXP.CA,
s: ALL
RXP.FPI,
RXP.US
i: RXP.CA,
RXP.FPI,
RXP.US
i: RXP.CA,
s: ALL
RXP.FPI,
RXP.US
c Check
r
A {1} fact is
present.
r
A {1} fact is
absent.
r
A {2} fact is
present.
r
A {2} fact is
absent.
f
On failure
s
1
{1} Missing
W § 6.5.58 R*
{1} Unexpected
W § 6.5.58 []
{2} Missing
W § 6.5.58 R*
{2} Unexpected
W § 6.5.58 []
1
EFM v68 Ref
Notes and special cases: none.
1. Check only performed if NArr.
3.3.3
Payments Axis
A Payment Context (pc) is a context having a typed dimension member of rxp:PmtAxis, an integer value
of the rxp:pmt element and a period matching the required context. There is one payment context for
each payment reported in the disclosure.
3.3.4
Boolean, Numeric and String Valued Facts
The table below lists concepts in the RXP taxonomy that characterizes a single payment or group of
similar payments. These are restricted to basic data types and may only appear in payment contexts.
59
Concept
#
rxp:M
rxp:Cm
rxp:K
rxp:Km
rxp:A
Type or regex
Monetary
Meaning
Amount
{2}
Well|Open
Pit|Underground Mining
Method of Extraction. Note that there are three
distinct values of M, two of them containing spaces.
{3}
{4}
{5}
xs:normalizedString
true
xs:normalizedString
Currency Conversion Method
In-kind Payment flag
In-kind calculation method
{1}
Validations:
Incl
i: RXP.CA,
RXP.FPI,
RXP.US
i: RXP.CA,
RXP.FPI,
RXP.US
i: RXP.CA,
RXP.FPI,
RXP.US
i: RXP.CA,
RXP.FPI,
RXP.US
i: RXP.CA,
RXP.FPI,
RXP.US
i: RXP.CA,
RXP.FPI,
RXP.US
i: RXP.CA,
RXP.FPI,
RXP.US
Excl c
i: RXP.CA,
RXP.FPI,
RXP.US
pc
Check
If a {1} fact is present, then a
{2} fact is present.
If a {2} fact is present, then a
pc
{1} fact is present.
If a {3} fact is present, then a
pc
{1} fact is present.
If a {4} fact is present, then a
pc
{1} fact is present.
If a {4} fact is present, then a
pc
{5} fact is present.
pc If a {5} fact is present, then a
{4} fact is present.
f
1,
2
On failure
s
EFM v68 Ref
W
§ 6.5.58
Item 3
1,
2
{2} {1}
Value
Dependency
W
1,
2
{3} {1}
Value
Dependency
W
1,
2
{4} {1}
Value
Dependency
W
1,
2
{4} {5}
Value
Dependency
W
1,
2
{5} {4}
Value
Dependency
W § 6.5.58
Item 3
{3}
Unexpected
W § 6.5.58
Item 4
Amount for
Required 12
Months
Period
W § 6.5.58
Item 5
pc If a {1} fact is present with
unitRef matching the value of
EntityReportingCurrencyISOCode in the required
context, then a {3} fact should
not be present.
pc At least one {1} fact is present
in the instance with period
matching the 12-month
reporting period and unit
matching the value of EntityReportingCurrencyISOCode in
the required context.
2,
3
{1} {2}
Value
Dependency
§ 6.5.58
Item 3
§ 6.5.58
Item 3
§ 6.5.58
Item 3
§ 6.5.58
Item 3
Notes and special cases:
1. There are no checks for absence of these facts in other submission types or contexts.
2. Check only performed if NArr.
3. Only one such fact is needed; the check does not apply to every individual payment context.
60
3.3.5
Member-valued Facts
The table below lists concepts in the RXP taxonomy restricted by the taxonomy to have values that are
declared custom members (see 5.7 below) of one of the standard domains:
Concept
#
rxp:Sn
{4}
rxp:Gv
{5}
rxp:A
rxp:E
rxp:Co
rxp:Pr
rxp:P
rxp:R
rxp:Sg
{1}
{2}
{3}
{6}
{7}
{8}
{9}
Type or regex
Monetary
Custom member of dei:EntityDomain
Standard member of country:AllCountriesDomain
Standard member of snj:AllSubnationalJurisdictionsDomain
Custom member of rxp:AllGovernmentsMember
Custom member of rxp:AllProjectsMember
Custom member of rxp:AllPaymentTypesMember
Custom member of rxp:AllResourcesMember
Custom member of rxp:AllSegmentsMember
Meaning
Amount
Entity
Country
Subnational
Jurisdiction
Government
Project
Payment Type
Resource
Segment
Validations:
Incl
i: RXP.CA,
RXP.FPI,
RXP.US
i: RXP.CA,
RXP.FPI,
RXP.US
i: RXP.CA,
RXP.FPI,
RXP.US
i: RXP.CA,
RXP.FPI,
RXP.US
i: RXP.CA,
RXP.FPI,
RXP.US
i: RXP.CA,
RXP.FPI,
RXP.US
i: RXP.CA,
RXP.FPI,
RXP.US
i: RXP.CA,
RXP.FPI,
RXP.US
i: RXP.CA,
RXP.FPI,
RXP.US
i: RXP.CA,
RXP.FPI,
RXP.US
61
Excl
c
Check
pc
If a {1} fact is present,
then a {5} fact is present.
pc
If a {1} fact is present,
then a {3} fact is present.
pc
If a {1} fact is present,
then a {8} fact is present.
pc
If a {2} fact is present,
then a {1} fact is present.
pc
If a {3} fact present, then
a {1} fact is present.
pc
If a {4} fact is present,
then a {3} fact is present.
pc
If a {5} fact is present,
then a {3} fact is present.
f On failure
1,
{1} {5} Value
2 Dependency
s
W
1, {1} {3} Value
2 Dependency
W
1, {1} {8} Value
2 Dependency
W
1, {2} {1} Value
2 Dependency
W
1, {3} {1} Value
2 Dependency
W
1, {4} {3} Value
2 Dependency
W
1, {5} {3} Value
2 Dependency
W
EFM v68 Ref
§ 6.5.58 Item 3
§ 6.5.58 Item 3
§ 6.5.58 Item 3
§ 6.5.58 Item 3
§ 6.5.58 Item 3
§ 6.5.58 Item 3
§ 6.5.58 Item 3
pc
If a {6} fact is present,
then a {5} fact is present.
1, {6} {5} Value
2 Dependency
W
§ 6.5.58 Item 3
pc
If a {7} fact is present,
then a {1} fact is present.
1, {7} {1} Value
2 Dependency
W
§ 6.5.58 Item 3
pc
If a {8} fact is present,
then a {1} fact is present.
1, {8} {1} Value
2 Dependency
W
§ 6.5.58 Item 3
Incl
i: RXP.CA,
RXP.FPI,
RXP.US
Excl
c
pc
Check
If a {9} fact is present,
then a {1} fact is present.
f On failure
1, {9} {1} Value
2 Dependency
s
W
EFM v68 Ref
§ 6.5.58 Item 3
Notes and special cases:
1. There are no checks for absence of these facts in other submission sets, instance types, or contexts.
2. Check only performed if NArr.
3.3.6
Payment Contexts
An RXP.US or RXP.FPI instance is likely to have more than one payment, and therefore more than one
payment context. The existence of even a single payment context fact requires that there exist facts to
represent the aggregated sum of individual payments by project, by government, and in total.
A set of concepts in the RXP taxonomy characterizes aggregate payments of nine types. In each case, the
existence of a non-null fact value for that aggregate concept in any context should be accompanied by at
least one Payment fact in some context with the matching member as value.
Concept
#
rxp:P
{1}
rxp:Taxes
rxp:Royalties
rxp:Fees
rxp:ProductionEntitlements
rxp:Bonuses
rxp:Dividends
{2}
{3}
{4}
{5}
rxp:InfrastructureImprovements
rxp:CommunityAndSocial
rxp:OtherPayments
{6}
{7}
Type or regex
Custom member of rxp:AllPaymentTypesMember
Monetary
Monetary
Monetary
{9}
Monetary
{10}
Production Entitlements
Monetary
Monetary
Monetary
Payment Type
Taxes
Royalties
Fees
Monetary
{8}
Meaning
Bonuses
Dividends
Infrastructure
Improvements
Community and Social
Monetary
Other Payments
Validations:
Incl
Excl c
i: RXP.CA,
RXP.FPI,
RXP.US
r,
pc
i: RXP.CA,
RXP.FPI,
RXP.US
r,
pc
i: RXP.CA,
RXP.FPI,
RXP.US
r,
pc
62
Check
If a {1} fact valued rxp:Taxes
is present, then at least one {2}
fact is present in the required
context.
If a {2} fact is present, then a
{1} fact valued rxp:Taxes is
present in at least one payment
context.
If a {1} fact valued
rxp:Royalties is present, then
at least one {3} fact is present in
the required context.
f
On failure
s
EFM v68 Ref
1,
2
{1} {2}
Value
Dependency
W
§ 6.5.58
Item 7
1,
2
{2} {1}
Value
Dependency
W
§ 6.5.58
Item 6
1,
2
{1} {3}
Value
Dependency
W
§ 6.5.58
Item 7
Incl
Excl c
i: RXP.CA,
RXP.FPI,
RXP.US
r,
pc
i: RXP.CA,
RXP.FPI,
RXP.US
r,
pc
i: RXP.CA,
RXP.FPI,
RXP.US
r,
pc
i: RXP.CA,
RXP.FPI,
RXP.US
r,
pc
i: RXP.CA,
RXP.FPI,
RXP.US
r,
pc
i: RXP.CA,
RXP.FPI,
RXP.US
r,
pc
i: RXP.CA,
RXP.FPI,
RXP.US
r,
pc
i: RXP.CA,
RXP.FPI,
RXP.US
r,
pc
i: RXP.CA,
RXP.FPI,
RXP.US
r,
pc
i: RXP.CA,
RXP.FPI,
RXP.US
r,
pc
i: RXP.CA,
RXP.FPI,
RXP.US
r,
pc
63
Check
If a {3} fact is present, then a
{1} fact valued rxp:Royalties
is present in at least one
payment context.
If a {1} fact valued rxp:Fees is
present, then at least one {4}
fact is present in the required
context.
If a {4} fact is present, then a
{1} fact valued rxp:Fees is
present in at least one payment
context.
If a {1} fact valued
rxp:ProductionEntitlements
is present, then at least one {5}
fact is present in the required
context.
If a {5} fact is present, then a
{1} fact valued
rxp:ProductionEntitlements
is present in at least one
payment context.
If a {1} fact valued
rxp:Bonuses is present, then at
least one {6} fact is present in
the required context.
If a {6} fact is present, then a
{1} fact valued rxp:Bonuses is
present in at least one payment
context.
If a {1} fact valued
rxp:Dividends is present, then
at least one {7} fact is present in
the required context.
If a {7} fact is present, then a
{1} fact valued rxp:Dividends
is present in at least one
payment context.
If a {1} fact valued rxp:
InfrastructureImprovements
is present, then at least one {8}
fact is present in the required
context.
If a {8} fact is present, then a
{1} fact valued rxp:
InfrastructureImprovements
is present in at least one
payment context.
f
On failure
s
EFM v68 Ref
1,
2
{3} {1}
Value
Dependency
W
§ 6.5.58
Item 6
1,
2
{1} {4}
Value
Dependency
W
§ 6.5.58
Item 7
1,
2
{4} {1}
Value
Dependency
W
§ 6.5.58
Item 6
1,
2
{1} {5}
Value
Dependency
W
§ 6.5.58
Item 7
1,
2
{5} {1}
Value
Dependency
W
§ 6.5.58
Item 6
1,
2
{1} {6}
Value
Dependency
W
§ 6.5.58
Item 7
1,
2
{6} {1}
Value
Dependency
W
§ 6.5.58
Item 6
1,
2
{1} {7}
Value
Dependency
W
§ 6.5.58
Item 7
1,
2
{7} {1}
Value
Dependency
W
§ 6.5.58
Item 6
1,
2
{1} {8}
Value
Dependency
W
§ 6.5.58
Item 7
1,
2
{8} {1}
Value
Dependency
W
§ 6.5.58
Item 6
Incl
Excl c
i: RXP.CA,
RXP.FPI,
RXP.US
r,
pc
i: RXP.CA,
RXP.FPI,
RXP.US
r,
pc
i: RXP.CA,
RXP.FPI,
RXP.US
r,
pc
i: RXP.CA,
RXP.FPI,
RXP.US
r,
pc
Check
If a {1} fact valued rxp:
CommunityAndSocial is
present, then at least one {9}
fact is present in the required
context.
If a {9} fact is present, then a
{1} fact valued rxp:
CommunityAndSocial is present
in at least one payment context.
If a {1} fact valued rxp:OtherPayments is present, then at
least one {10} fact is present in
the required context.
If a {10} fact is present, then a
{1} fact valued rxp:OtherPayments is present in at least
one payment context.
f
On failure
s
EFM v68 Ref
1,
2
{1} {9}
Value
Dependency
W
§ 6.5.58
Item 7
1,
2
{9} {1}
Value
Dependency
W
§ 6.5.58
Item 6
1,
2
{1} {10}
Value
Dependency
W
§ 6.5.58
Item 7
1,
2
{10} {1}
Value
Dependency
W
§ 6.5.58
Item 6
Notes and special cases:
1. The contexts of the monetary and the member-valued facts are distinct. The values of Amount rxp:A
facts may be reasonably expected to arithmetically sum by payment type to the aggregate fact in the
required context, but the validation process requires only that the corresponding aggregate facts exist.
2. Check only performed if NArr.
3.3.7
Government Aggregate Contexts
A Government Aggregate Context (gac) is a context having a custom member of rxp:GovernmentAxis.
Concept
#
rxp:Gv
{1}
Type or regex
Meaning
Custom member of rxp:AllGovernmentsMember Government
Validations:
Incl
Excl c
i: RXP.CA,
RXP.FPI,
RXP.US
gac,
pc
Check
If a government aggregate
context (gac) exists, then at
least one payment context
(pc) exists with a {1} fact
having that member value.
f
On failure
s
EFM v68 Ref
1,
2
{1} {2}
Value
Dependency
W
§ 6.5.58
Item 8
Notes and special cases:
1. The contexts of the monetary and the member-valued facts are distinct. The values of Amount rxp:A
facts may be reasonably expected to arithmetically sum across all members of the government axis,
but the validation process requires only that the corresponding aggregate facts exist.
2. Check only performed if NArr.
3.3.8
Project Aggregate Contexts
A Project Aggregate Context (pac) is a context having a custom member of rxp:GovernmentAxis.
Concept
rxp:Pr
64
#
{1}
Type or regex
Meaning
Custom member of rxp:AllProjectsMember Project
Validations:
Incl
Excl c
i: RXP.CA,
RXP.FPI,
RXP.US
pac,
pc
Check
If a project aggregate context
(pac) exists, then at least one
payment context (pc) exists
with a {1} fact having that
member value.
f
On failure
s
EFM v68 Ref
1,
2
{1} {2}
Value
Dependency
W
§ 6.5.58
Item 8
Notes and special cases:
1. The contexts of the monetary and the member-valued facts are distinct. The values of Amount rxp:A
facts may be reasonably expected to arithmetically sum across all members of the project axis, but the
validation process requires only that the corresponding aggregate facts exist.
2. Check only performed if NArr.
4 Filing Fee Exhibits
4.1 Filing Fee Inline XBRL Attachments
An Inline XBRL Filing Fee exhibit may be prepared using EDGAR’s Fee Exhibit Preparation Tool
(FEPT) as part of EDGAR Link Online (ELO) or by a third-party Inline XBRL document preparation
tool.
The Inline XBRL Filing Fee exhibit is identified as the “EX-FILING FEES” attachment document type.
(The Inline XBRL Filing Fee exhibit (EX-Filing Fees) is a separate XBRL instance identified as
“EX-FILING FEES.”) EX-Filing Fees is independent of any primary document attachments comprising
an Inline XBRL Document Set (such as for a 10-K exhibit) or any other Inline XBRL instance. The
EX-Filing Fee taxonomy, facts, units, and their supporting contexts, should not be comingled with any
other Inline XBRL instances. Selecting a different document type will result in the submission being
suspended.
The exhibit is viewed and prepared as tables (specified by the link roles of the FFD taxonomy dimensions
hypercubes). These tables may have more than one line use per a line number typed dimension to identify
which facts are logically grouped on that line. (The line number is an integer with no constraints, it could
be sequential or anything else meaningful to the author.)
The Tables are:
Table (link role name)
Submission Table
Fees Summary Table
Fees, by Offering
Fees, by Offset
Fees, by Combined Prospectus
Securities, 424I
Table has lines (lineNo dimension members)
No
No
Yes
Yes
Yes
Yes
The words “must” or “must not” mean that if the validation fails, an error will be raised, and the
submission will be suspended.
The words “should” or “should not” mean that if the validation fails, the exhibit will be accepted, and a
warning message will be issued.
65
The words “may” or “may not” mean that there is no validation that would result in a warning or error.
4.1.1
Security Types Based on Rule
The following table shows the security types applicable to each rule:
Rules
Security Type
457(a) 457(o) 457(f) 457(u) 457(r) 457(s) Other
Asset-Backed Securities
Yes
Yes
Yes
No
No
Yes
Yes
Debt
Yes
Yes
Yes
No
Yes
No
Yes
Debt Convertible into Equity
Yes
Yes
Yes
No
Yes
No
Yes
Equity
Yes
Yes
Yes
No
Yes
No
Yes
Exchange-Traded Vehicle Securities
Yes
Yes
Yes
Yes
Yes
No
Yes
Face Amount Certificates
No
No
No
No
No
No
Yes
Limited Partnership Interests
Yes
Yes
Yes
No
Yes
No
Yes
Mortgage-Backed Securities
Yes
Yes
Yes
No
No
Yes
Yes
Non-Convertible Debt
Yes
Yes
Yes
No
Yes
No
Yes
Other
Yes
Yes
Yes
No
Yes
No
Yes
Unallocated (Universal) Shelf
No
Yes*
No
No
No
No
No
*Applicable on submission types F-3, F-3/A, F-3MEF, F-3ASR, F-4, F-4/A, F-4MEF, F-10, F-10/A, F10EF, N-2, N-2/A, N-2ASR,
This text is long and has been trimmed here. Open the source document for the complete record.
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.