# Prepared by SEC Staff > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/agency%3Asec%3A9ab8bfacc2553820 ## Record - **Collection:** Agency decision - **Document type:** Agency decision ## Text EDGAR XBRL Guide Prepared by SEC Staff April 2026 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 ......................................................................................................... 11 2 XBRL SPECIFICATIONS ............................................................................................ 13 3 INSTANCE VALIDATIONS......................................................................................... 14 3.1 Expected Facts in the Required Context ........................................................................................ 15 3.1.1 Notation and Terminology ............................................................................................................. 16 3.1.2 Required Context validation .......................................................................................................... 17 3.1.3 Central Index Key .......................................................................................................................... 17 3.1.4 Registrant Name ............................................................................................................................ 18 3.1.5 Form or Exhibit Type..................................................................................................................... 19 3.1.6 Amendment Flag and Description ................................................................................................. 20 3.1.7 Document Period End Date ........................................................................................................... 21 3.1.8 Document Fiscal Year and Period Focus ....................................................................................... 22 3.1.9 Current Reporting Status and Interactive Data Current ................................................................. 22 3.1.10 Voluntary Filers, Shell Companies, and Well-known Seasoned Issuers ................................... 23 3.1.11 Small Business, Emerging Growth Company ........................................................................... 24 3.1.12 Current Fiscal Year End Date .................................................................................................... 26 3.1.13 Filer Category (Accelerated / Non-Accelerated) ....................................................................... 27 3.1.14 ICFR Auditor Attestation Flag .................................................................................................. 28 3.1.15 Public Float................................................................................................................................ 29 3.1.16 Auditor Name, Location, and Firm ID ...................................................................................... 29 3.1.17 Investment Company Type........................................................................................................ 31 3.1.18 File Number (Securities Act File Number) ............................................................................... 31 3.1.19 Incorporation State / Country Code ........................................................................................... 31 3.1.20 Tax Identification Number ........................................................................................................ 32 3.1.21 Primary SIC (Standard Industrial Code) Number ..................................................................... 32 3.1.22 Principal Office Address ........................................................................................................... 32 3.1.22.1 Street, City and Zip.................................................................................................................... 32 3.1.22.2 Street Address Lines 2 and 3 ..................................................................................................... 33 3.1.22.3 State or Province and Country ................................................................................................... 34 3.1.22.4 Phone ......................................................................................................................................... 34 3.1.23 Submission Flags ....................................................................................................................... 35 3.1.23.1 Annual Report, Transition Report, Quarterly Report ................................................................ 35 3.1.23.2 Financial Statement Error Correction, Recovery Analysis........................................................ 37 3.1.23.3 Non-US Filer Flags.................................................................................................................... 38 3.1.23.4 Period Start Date........................................................................................................................ 39 3.1.23.5 Bankruptcy Proceedings Flag .................................................................................................... 39 3.1.23.6 Documents Incorporated by Reference ..................................................................................... 40 3.1.23.7 Current Report ........................................................................................................................... 40 3.1.23.8 Material Cybersecurity Incident Disclosure .............................................................................. 41 3.1.24 Closed-end fund registration ..................................................................................................... 41 3.1.24.1 N-2 Registration file numbers ................................................................................................... 41 3 3.1.24.2 N-2 Registration Amendment Numbers .................................................................................... 42 3.1.24.3 N-2 Commencement of Sales .................................................................................................... 44 3.1.24.4 N-2 Rule Flags ........................................................................................................................... 44 3.1.24.5 N-2 Effectiveness Dates ............................................................................................................ 44 3.1.24.6 N-2 Other Flags ......................................................................................................................... 45 3.1.24.7 N-2 Registrant Type Flags......................................................................................................... 46 3.2 Expected Facts with Dimensions ................................................................................................... 47 3.2.1 Business contact ............................................................................................................................. 49 3.2.1.1 Contact Person ........................................................................................................................... 49 3.2.1.2 Street, City and Zip.................................................................................................................... 50 3.2.1.3 State or Province and Country ................................................................................................... 51 3.2.1.4 Phone ......................................................................................................................................... 52 3.2.2 Former address ............................................................................................................................... 52 3.2.2.1 Former Street, City and Zip ....................................................................................................... 52 3.2.2.2 Former State or Province and Country ...................................................................................... 53 3.2.3 Common Stock Shares Outstanding .............................................................................................. 54 3.2.4 Registered Securities...................................................................................................................... 55 3.2.4.1 Security Title ............................................................................................................................. 55 3.2.4.2 Exchanges Axis ......................................................................................................................... 56 3.2.4.3 Security Exchange Name........................................................................................................... 56 3.2.4.4 Trading Symbol / No Trading Symbol ...................................................................................... 57 3.2.4.5 Security Reporting Obligation ................................................................................................... 58 3.2.5 Open-end Fund Series .................................................................................................................... 58 3.2.6 Open-end Fund Shareholder Reports ............................................................................................. 58 3.2.7 Employee Benefit Plans ................................................................................................................. 60 3.3 Resource Extraction Payments Disclosure .................................................................................... 60 3.3.1 Alternative Reporting Regime ....................................................................................................... 60 3.3.2 Currency and Total Payments ........................................................................................................ 61 3.3.3 Payments Axis ............................................................................................................................... 61 3.3.4 Boolean, Numeric and String Valued Facts ................................................................................... 61 3.3.5 Member-valued Facts..................................................................................................................... 62 3.3.6 Payment Contexts .......................................................................................................................... 63 3.3.7 Government Aggregate Contexts ................................................................................................... 66 3.3.8 Project Aggregate Contexts ........................................................................................................... 66 3.4 Self-Regulatory Organization (SRO) Disclosures ......................................................................... 66 3.5 Special Purpose Acquisition Company (SPAC) Disclosures......................................................... 67 4 4.1 4.1.1 4.1.2 4.1.3 4.1.4 4.2 4.3 4 FILING FEE EXHIBITS ............................................................................................... 69 Filing Fee Inline XBRL Attachments ............................................................................................ 69 Security Types Based on Rule ....................................................................................................... 70 Offering & Transaction Valuation Rules Applicable for Submission Types ................................ 70 Offset Table & Combined Prospectus Rules Applicable for Submission Types ........................... 73 Submission Type to Form or Filing Type mapping ....................................................................... 74 Submission Table ........................................................................................................................... 76 Fees Summary Table...................................................................................................................... 78 4.4 4.5 4.5.1 4.5.2 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 Offering Table................................................................................................................................ 80 Offering Table Rule Flags ............................................................................................................. 80 Rule 457(a) Lines........................................................................................................................... 81 Rule 457(o) Lines .......................................................................................................................... 82 Rule 457(r) Lines ........................................................................................................................... 83 Rule 457(s) Lines ........................................................................................................................... 84 Rule 457(u) Lines .......................................................................................................................... 85 Rule “Other” Lines ........................................................................................................................ 86 Rule 415(a)(6) Lines ...................................................................................................................... 87 Rule 0-11 Lines .............................................................................................................................. 88 Rule 457(f) Lines ........................................................................................................................... 89 General Instructions II.H (Exchange Offers) and II.I (Business Combinations)....................... 90 Offset Table ................................................................................................................................... 90 Offset Table Rule Flags ................................................................................................................. 91 Rule 457(b) or 0-11(a)(2)) Lines ................................................................................................... 91 Rule 457(p) Lines .......................................................................................................................... 92 Combined Prospectus Table .......................................................................................................... 93 Combined Prospectus Table Rule Flags ........................................................................................ 93 Combined Prospectus Lines Specifying Rule 429 ......................................................................... 93 Securities, 424I .............................................................................................................................. 94 Securities, 424I Table Rule Flags .................................................................................................. 94 Submission Type 424I Table Lines ............................................................................................... 94 Submission Type 424I Entries in the Submission Table ............................................................... 95 5 CUSTOM TAXONOMIES ............................................................................................ 95 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 Custom presentation and label relationships for standard concepts............................................... 95 File attachments for custom relationships...................................................................................... 96 Custom presentation and label relationships.................................................................................. 96 Custom relationships for standard concepts, with dimensions ...................................................... 97 File attachments for custom members ........................................................................................... 97 Dimensional relationships.............................................................................................................. 98 Presentation and label relationships ............................................................................................. 100 Validation of custom relationships .............................................................................................. 100 Validations resulting in Errors ..................................................................................................... 100 Validations resulting in Warnings ............................................................................................... 101 Custom Concept Declarations in General .................................................................................... 101 Do not duplicate pre-existing concept declarations ..................................................................... 101 Avoid changes in declarations from period to period .................................................................. 101 Custom concept naming............................................................................................................... 102 Custom concept declarations ....................................................................................................... 102 Custom Domain Member Declarations........................................................................................ 102 Custom Presentation and Label Relationships ............................................................................. 103 Instance type 8K.A example – custom members ......................................................................... 103 Custom Calculation Relationships for Standard Concepts .......................................................... 104 When calculation relationships are required ................................................................................ 105 5.9.2 5.9.3 5.10 5.10.1 5.10.2 5.10.3 5.10.4 5.10.5 5.10.6 5.11 5.11.1 5.11.2 5.11.3 5.11.4 5.12 Avoid calculation relationship redundancy.................................................................................. 107 A single concept may have alternate calculations ....................................................................... 107 Custom Numeric Concepts .......................................................................................................... 108 Do not duplicate numeric concepts ......................................................................................... 108 Monetary concepts................................................................................................................... 108 Share (unit of ownership) type concepts ................................................................................. 109 Per-share type concepts ........................................................................................................... 109 Pure number type concepts ...................................................................................................... 109 Percent type concepts .............................................................................................................. 109 Custom Non-Numeric Concepts .................................................................................................. 110 Custom Non-member Abstract concepts ................................................................................. 110 Custom text block type concepts ............................................................................................. 110 Custom dimensional concepts ................................................................................................. 111 Other custom non-numeric types............................................................................................. 111 Other Custom Taxonomy Components........................................................................................ 111 6 INSTANCE CONTENT ............................................................................................... 112 6.1 6.2 6.2.1 6.2.2 6.2.3 6.2.4 6.2.5 6.2.6 6.2.7 6.2.8 6.3 6.3.1 6.3.2 6.3.3 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 The Related Official Document ................................................................................................... 112 Entities in Instances ..................................................................................................................... 113 Default legal entities .................................................................................................................... 113 Consolidating entities and subsidiaries ........................................................................................ 113 Consolidated entities .................................................................................................................... 113 Contexts for subsidiaries in a consolidating instance .................................................................. 115 Contexts for a consolidating instance .......................................................................................... 115 Contexts for consolidating eliminations ...................................................................................... 116 Dual (or multiple) registrants ....................................................................................................... 116 Employee benefit plan-specific members .................................................................................... 116 Periods in Instances...................................................................................................................... 116 Period types.................................................................................................................................. 116 Reporting periods for non-numeric facts ..................................................................................... 116 Contexts for different reporting assumptions............................................................................... 117 Classes of Stock in Instances ....................................................................................................... 117 Contexts for all classes of stock ................................................................................................... 117 Contexts for a single class of stock .............................................................................................. 117 Concept Selection for Instances ................................................................................................... 118 Precedence when selecting elements ........................................................................................... 118 Selecting elements based on authoritative references .................................................................. 118 Selecting elements based on data types ....................................................................................... 118 Selecting signs based on the balance attribute ............................................................................. 119 Monetary element negating labels ............................................................................................... 119 Selecting elements based on documentation labels ..................................................................... 120 Changes in elements from period to period ................................................................................. 120 Terse and verbose labels .............................................................................................................. 120 Units and Decimals in Instances .................................................................................................. 121 The content of a numeric fact never has a scale factor ................................................................ 121 6.6.2 Do not define or use units that imply a scale factor on a currency .............................................. 121 6.6.3 Non-currency units must appear with only one implicit power-of-ten scale factor per instance. 121 6.6.4 Selecting the decimals attribute ................................................................................................... 122 6.7 Inline XBRL Facts in Instances ................................................................................................... 123 6.7.1 Present facts according to location and position in related official documents ........................... 123 6.7.2 Line item element labels .............................................................................................................. 123 6.7.3 Labels for numeric totals ............................................................................................................. 124 6.7.4 Numeric element period start/end labels...................................................................................... 124 6.7.5 When a numeric element label requires a unit designation.......................................................... 125 6.7.6 Do not insert digits that do not appear in visible text .................................................................. 125 6.7.7 No extra facts ............................................................................................................................... 125 6.7.8 No page headers and footer facts ................................................................................................. 125 6.7.9 Multi-tagging ............................................................................................................................... 125 6.7.10 Narrative amounts ................................................................................................................... 126 6.7.11 Nil facts ................................................................................................................................... 126 6.8 Concepts and Facts in Financial Statement Instances .................................................................. 126 6.8.1 Level 1 (Statement and Notes) ..................................................................................................... 127 6.8.1.1 Facts on the face of financial statements ................................................................................. 127 6.8.1.2 Custom elements requiring a balance attribute........................................................................ 130 6.8.1.3 Custom monetary elements without a balance attribute .......................................................... 130 6.8.1.4 Distinct page level footnote facts ............................................................................................ 130 6.8.1.5 Facts for parenthetical disclosures on the face of financial statements ................................... 130 6.8.1.6 Parenthetical item element labels ............................................................................................ 131 6.8.1.7 Presentation groups for parenthetical facts .............................................................................. 131 6.8.1.8 Page level footnotes of the face financials .............................................................................. 131 6.8.1.9 Financial statement Note and Schedule Text Blocks .............................................................. 131 6.8.1.10 Dashes...................................................................................................................................... 132 6.8.2 Level 2 (Policy) Tagging ............................................................................................................. 133 6.8.3 Level 3 (Table) Tagging .............................................................................................................. 133 6.8.4 Level 4 (Detail) Tagging.............................................................................................................. 133 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 INSTANCE RENDERING .......................................................................................... 134 Motivation for Standardized Rendering....................................................................................... 134 Presentation groups ...................................................................................................................... 134 Fact selection ............................................................................................................................... 135 Period Selection ........................................................................................................................... 135 Unit Selection .............................................................................................................................. 136 The Primary Axis ......................................................................................................................... 136 Unselected Facts .......................................................................................................................... 136 Basic Layout using Core and Taxonomy-Defined Dimensions ................................................... 136 Ordering members along a dimension ......................................................................................... 137 Merged columns .......................................................................................................................... 138 Period Start labels ........................................................................................................................ 138 Column Headings and Promotion ................................................................................................ 139 Row Headings and Promotion ..................................................................................................... 139 7.10 7.11 7.12 7.13 7.14 7.15 7.16 7.17 7.18 7.19 7.20 7.21 7.22 7.22.1 7.22.2 Footnotes and Merging ................................................................................................................ 139 Flow Through Suppression on Statements................................................................................... 140 Cash Flow Statements .................................................................................................................. 140 Statements of Changes in Shareholder Equity ............................................................................. 140 Layout Qualifiers ......................................................................................................................... 141 Uncategorized Facts ..................................................................................................................... 142 Numeric Formatting ..................................................................................................................... 142 Non-numeric Formatting ............................................................................................................. 142 The Filing Summary .................................................................................................................... 143 Multiple Instances ........................................................................................................................ 144 Workbook Output ........................................................................................................................ 144 Resource Extraction Payment Rendering .................................................................................... 144 Rendering of Mutual Fund Risk/Return Summary Interactive Data ........................................... 145 Embedding Commands............................................................................................................ 145 Bar Charts ................................................................................................................................ 145 8 VALIDATION DETAILS ON ALL XBRL ATTACHMENTS ............................... 146 9 VALIDATION DETAILS ON XBRL INSTANCES ................................................. 151 10 VALIDATION DETAILS ON CUSTOM TAXONOMIES...................................... 157 8.1 8.2 8.3 8.4 8.5 8.6 8.7 8.8 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 9.12 10.1 10.2 8 File names and character encodings............................................................................................. 146 Standard namespace prefixes ....................................................................................................... 147 Standard locations ........................................................................................................................ 148 Compatible Taxonomies .............................................................................................................. 149 Elements....................................................................................................................................... 149 Element attributes ........................................................................................................................ 150 Element attribute values............................................................................................................... 150 Attribute value lengths ................................................................................................................. 151 XHTML Validations .................................................................................................................... 151 HTML restrictions on Text Block facts ....................................................................................... 152 HTML restrictions on XBRL footnotes ....................................................................................... 152 HTML restrictions on Inline XBRL ............................................................................................ 152 Labels ........................................................................................................................................... 153 Presentation .................................................................................................................................. 153 Footnote Links ............................................................................................................................. 153 Decimals ...................................................................................................................................... 154 Contexts ....................................................................................................................................... 154 Periods ......................................................................................................................................... 155 Units ............................................................................................................................................. 155 Non-US English Facts.................................................................................................................. 155 Duplicate facts ............................................................................................................................. 156 Linkbase References .................................................................................................................... 157 Deprecated Concepts ................................................................................................................... 157 Custom namespace and role URIs ............................................................................................... 157 Roles ............................................................................................................................................ 158 Concepts....................................................................................................................................... 160 10.3 10.4 Relationships ................................................................................................................................ 161 10.5 Concept types and relationships................................................................................................... 162 10.6 Concept labels and roles .............................................................................................................. 163 10.7 Rendering validations .................................................................................................................. 164 10.7.1 Each axis that is presented requires at least one child element. .............................................. 164 10.7.2 Matching instant and duration facts......................................................................................... 164 10.7.3 Changes in Equity presentation instant and duration type facts. ............................................. 165 10.7.4 Text blocks containing embedding commands........................................................................ 165 10.7.5 Rows and columns are both required....................................................................................... 166 10.7.6 Completeness of axes in an embedding command. ................................................................. 166 10.7.7 Bar Chart selected Annual Return facts................................................................................... 167 10.7.8 The {Elements} token implies "column primary" embedding. ............................................... 167 10.8 Namespace-specific Customizations............................................................................................ 167 10.8.1 CEF (Closed-end Fund) Customization .................................................................................. 167 10.8.2 ECD (Executive Compensation Disclosure) Customization ................................................... 168 10.8.3 FFD (Filing Fee Disclosure) Customization............................................................................ 168 10.8.4 OEF (Open-end Fund) Customization ..................................................................................... 168 10.8.5 RXP (Resource Extraction Payments) Customization ............................................................ 169 10.8.6 VIP (Variable Insurance Products) Customization.................................................................. 169 10.8.7 SRO (Self-regulatory Organization) Customization ............................................................... 170 10.8.8 SBS (Security-based Swaps) Customization ........................................................................... 170 10.8.9 CYD (Cybersecurity Disclosure) Customization .................................................................... 170 10.8.10 EBP (Employee Benefit Plan) Customization ......................................................................... 170 10.8.11 SPAC (Special Purpose Acquisition Company) Customization ............................................. 170 11 11.1 11.2 11.3 11.4 11.5 11.6 11.7 11.8 11.9 11.10 11.11 11.12 11.13 11.14 11.15 11.16 11.17 9 INLINE XBRL RESTRICTIONS ............................................................................... 170 The declaration not supported .............................................................................. 171 Inline XBRL validation................................................................................................................ 171 Element content .............................................................................................................. 171 HTML syntax not allowed in Inline XBRL Documents in EDGAR ........................................... 171 HTML elements allowed in Inline XBRL Documents ................................................................ 172 HTML elements that are not allowed in Inline XBRL Documents ............................................. 173 Nested HTML table elements are not allowed............................................................................. 174 Restrictions on HTML bookmark positions................................................................................. 174 HTML attributes allowed in Inline XBRL Documents................................................................ 174 HTML attribute values that are not allowed in Inline XBRL Documents............................... 175 Inline XBRL 1.1 features that are not supported by EDGAR ................................................. 175 Inline XBRL Transformation Registries supported by EDGAR ............................................. 175 Other Inline XBRL restrictions ............................................................................................... 177 Hidden element restriction....................................................................................................... 177 Bar Charts in Risk/Return Summary filings ............................................................................ 178 Redlining in Inline XBRL ....................................................................................................... 178 Redaction in Inline XBRL ....................................................................................................... 178 12 TABLES FROM FILER MANUAL VOLUME II CHAPTER 6............................. 179 13 CHANGE LOGS ........................................................................................................... 186 12.1 12.2 12.3 12.4 12.5 12.6 12.7 12.8 12.9 13.1 13.2 13.3 Submission Sets ........................................................................................................................... 179 Submission Set Suffixes .............................................................................................................. 181 Entity Sets .................................................................................................................................... 181 Instance Types ............................................................................................................................. 182 Standard Taxonomies on xbrl.sec.gov ......................................................................................... 183 Standard Taxonomies not on xbrl.sec.gov ................................................................................... 184 Instance Types Mapped to Entry Points ...................................................................................... 184 Instance Type – Attachment Types and Acceptable Formats ...................................................... 185 Instance Type – Consequences of XBRL Errors ......................................................................... 186 Change Log, 2024 ........................................................................................................................ 186 Change Log, 2025 ........................................................................................................................ 189 Change Log, 2026 ........................................................................................................................ 192 Figure 1. Dimension figures color-coding legend ........................................................................ 47 Figure 2. Example showing nine facts with a single taxonomy-defined dimension ................... 47 Figure 3. Example showing different presentation of the same nine facts .................................. 48 Figure 4. Example showing the nine individual facts .................................................................. 48 Figure 5. Submission types vs EX-98 attachment requirements .................................................. 67 Figure 6. Consequences of absent or invalid EX-98..................................................................... 68 Figure 7. Custom presentation and label relationships, no dimensions ........................................ 97 Figure 8. Dimensional relationships example 1............................................................................ 98 Figure 9. Dimensional relationships example 2............................................................................ 99 Figure 10. Presentation example ................................................................................................. 100 Figure 11. Definition relationships with a custom member ........................................................ 103 Figure 12. Examples of custom domain members ..................................................................... 103 Figure 13. Custom presentation and label relationships with a custom member........................ 104 Figure 14. Standard calculation relationships example .............................................................. 105 Figure 15. Custom calculation relationships with standard concepts. ....................................... 105 Figure 16. Fragment of Regulation S-T Definitions .................................................................. 112 Figure 17. Fragment of Rule S-T 405 ........................................................................................ 126 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”). 10 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 11 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. 12 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: • 13 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: Registry XBRL Data Types (DTR) http://www.xbrl.org/dtr/ XBRL Unit Types (UTR) https://www.xbrl.org/utr/ From version To version includes 2020-01-21 2024-01-31 all entries 2024-10-24 2025-03-18 all entries Inline XBRL Transformation (TR) 2020-02-12 2022-02-16 all entries † XBRL Link Role (LRR) URIs starting with 2022-09-28 2023-01-04 only http://www.xbrl.org/lrr/ All are listed at https://specifications.xbrl.org/spec-group-index-inline-xbrl.html ; note that only the versions at https://www.sec.gov/info/edgar/ixbrl-transform-registries.json are allowed. † 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 [§ 11.2 Inline XBRL validation] 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: 14 … 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; • 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 representing the intended date of submission. 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. 15 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 [§ 11.14]. 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: • 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: 16 • 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.) This implies that even if a fact is expected in a restricted context, it may or may not appear in other contexts. • 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 The CIK of any one company in the submission header The period of the submission header The filing date of the submission # Type or regex Meaning {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 i:ALL value equal to {1}. There is a context having endDate value i:ALL matching either {2} or {3}, and no segment element. f 1 On failure s EFM v68 Ref Non Matching Cik E § 6.5.3 Required Context E § 6.5.19 Notes and special cases: 1. Most XBRL authoring software tends to create contexts for EDGAR files following the order of facts appearing in the Official Related Document [§ 6.1]. Facts such as the document type and registrant name appear on the first page, therefore the required context therefore typically appears as the first one in the emitted file. While not required, following this convention can be helpful when diagnosing validation errors. 3.1.3 Central Index Key Concept # Type or regex Meaning dei:EntityCentralIndexKey {1} \d{10} EDGAR CIK 17 Validations: Incl Excl c Assertion i: ALL r i: K.SDR, L.SDR i: ALL r i: K.SDR, L.SDR r f A {1} fact is present. 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: Incl Excl c Check 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: ALL i:ALL i: AF.CA, AF.FPI, r R33.FPI, R34.FPI 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: 18 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 # Type or regex {1} [A-Z0-9]+([/A-Z0-9 \.\]*[A-Z0-9])?|Other Meaning Form, Schedule, or Exhibit Type (often differs from the submission type). The data type dei:submissionTypeItemType covers all such names, not just submissions. (Up to 20 characters) Validations: Incl i: ALL Excl s: FE c Check r A {1} fact is present. The {1} fact value is s: FE, among the Form types i: ALL i: SE.OCX, r permitted for the SE.FEX submission type as shown in EFM § 3. The {1} fact value is EX-99.SDR.I or EXi: SE.FEX r 99.SDR.J as shown in EFM § 3. The {1} fact value is among the Exhibits C-F, H, i: SE.OCX r K-L, P-S as shown in EFM § 3. A {1} fact value is i:RD.H99 r EX-99.4R HISTORIC i: FE r A {1} fact is absent. f On failure {1} Missing s E EFM v68 Ref § 6.5.20 X* 1, 2, 3 {1} Value E § 6.5.20 {1} Value E § 6.5.20 {1} Value E § 6.5.20 {1} Value E {1} Unexpected W § 6.5.20 [] 4 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). 19 Value of 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 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, it is preferable for dei:DocumentType to have the value of the underlying form or schedule type (without /A or other amendment indicator), or the exhibit type, when it is a separate instance. 4. In release 24.4, dei:DocumentType has uppercase “R” even though the exhibit type has lowercase “r”. 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 i: ALL i: ALL i: ALL i: FE.A, RXP.US, RXP.FPI, OA.SDR 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. r If {2} facts are present, then at least one is visible. Notes and special cases: none. 20 {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 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 s: FAST, AF.OEF, HF.OEF, 6K, R33, R34, R40, 6K, RD, R33, R34, R40, EBP, i: OA.SDR s: ALL s: 8K c Check f 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. r If a {1} fact is present, and the submission header field periodOfReport is present, then its date matches the value of 4, 5 s: FAST, 6K, R33, R34, R40, 6K, RD, R33, R34, r R40, SE, EBP i: AF.OEF, HF.OEF, OA.SDR {1} Missing s EFM v68 Ref W § 6.5.20 R W § 6.5.20 R* {1} Missing W § 6.5.20 R*, O* {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 date of the filing in which the fact appears. 5. Check is waived when the submission type matches POS* 21 On failure 3.1.8 Document Fiscal Year and Period Focus Concept # {1} Type or regex xs:gYear (matches YYYY) dei:DocumentFiscalPeriodFocus {2} Q1|Q2|Q3|FY dei:DocumentFiscalYearFocus Meaning Filer’s fiscal year. Fiscal period of the report; use FY for an annual report that includes the 4th quarter, or for a transition report such as a 10-KT. Validations: Incl s: AF Excl i: AF.OEF c Check r A {1} fact is present. s: ALL 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 § 6.5.20 [], Op* W § 6.5.20 R* W § 6.5.20 [], Op* Notes and special cases: 1. Waived for submission types matching POS.*. 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 22 # {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: 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 23 c Check f On failure 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 r r i: AF.US, AF.BDC, r AF.FPI Not Visible § 6.5.40 Item 3 Incl Excl 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 If header element wellKnownSeasonedIssuerFlag has a value, r then it is equivalent to the {2} fact value. f On failure s EFM v68 Ref {2} Value W § 6.5.40 Item 4 i: AF.US, AF.BDC, r AF.FPI 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 [] 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. {1} {2} Exclusive Values {2} {3} Exclusive Values § 6.5.40 Item 5 W § 6.5.21 WV W § 6.5.21 WS Notes and special cases: none. 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 i: AF.BDC 24 Excl c Check r A {1} fact is present. r A {1} fact with value true is absent. f On failure s EFM v68 Ref 1 {1} Missing W § 6.5.40 R, R* {1} Value W § 6.5.40 SB Incl 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 Excl c Check If header element r i: AF.US, AF.BDC, AF.OEF, QF.US, R33.US, R34.US 1 {1} Value W § 6.5.40 Item 9 {1} in Facts Not Visible W § 6.5.40 R, § 6.5.45 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* filer with the CIK of the required context, then a {2} fact is present with that value. If {2} facts are present, then at least one is visible. 1 {2} Submission Value W § 6.5.40 Item 6 {1} in Facts Not Visible W § 6.5.40 R A {2} fact is absent. 1 {2} Unexpected W § 6.5.40 [] If there is a value for s: FAST, R34, i: R33.US, R33.FPI, s: FAST 25 filer with the CIK of the required context, then a {1} fact is present with that fact value. r r s: ALL EFM v68 Ref If {1} facts are present, then at least one is visible. s: FAST s: ALL s r r s: FAST, i: R33.US, R33.FPI, R34 s: FAST, i: R33.US, R33.FPI, R34 On failure smallBusinessFlag for the s: ALL s: ALL f s: FAST, R34, i: R33.US, R33.FPI r emergingGrowthCompanyFlag in the header for the 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. § 6.5.40 ET, 1, Value W ET* 2 Dependency r If {3} facts are present, then at least one is visible. r A {3} fact is absent. r If there is a value for exTransitionPeriodFlag in the header for the filer § 6.5.40 ET {2} {3} § 6.5.40 ET, § 6.5.45 {3} Unexpected W 1 {3} Unexpected W § 6.5.40 [] 1 {3} Submission Value W § 6.5.40 Item 7 Incl Excl c Check with the CIK of the required context, then a {3} fact is present with that value. f On failure s EFM v68 Ref 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 Excl i: AF.OEF, AF.CEF, AF.SEF, QF.SEF i: AF.OEF, AF.CEF s: 8K, AF, QF, 6K, i: K.SDR, L.SDR, EBP s: ALL c Check r r r s: AF, QF, RF, 6K, EBP, i: R34.FPI, R34.CA, K.SDR, L.SDR r s: 8K r s: 8K r A {1} fact is present. If {1} facts are present, then at least one is visible. If {1} is present, and there is a value for fiscalYearEnd in the header for the filer with the CIK of the required context, then the {1} fact is present with that value. 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. f 1 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 {1} 2, Submission § 6.5.21 [], O*, W 3 Value § 6.5.40 Item 1 {1} 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. 26 3.1.13 Filer Category (Accelerated / Non-Accelerated) Concept dei:EntityFilerCategory # Type or regex Meaning {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 s: ALL Excl i: AF.US, AF.BDC, QF.US, AF.FPI, R33.US, R34.US 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 r A {1} fact is absent. {1} Unexpected W § 6.5.21 [] 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 27 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. 1 {1} § 6.5.40 1 Submission W Item 10 Value {1} § 6.5.40 1 Submission W Item 11 Value Incl Excl i: AF.US, AF.BDC, QF.US, AF.FPI, R33.US, R34.US i: AF.US, AF.BDC, QF.US, AF.FPI, R33.US, R34.US c Check If the value of acceleratedFilerStatus in the header for the filer with the CIK of the required context is neither Large Accelerated Filer nor r 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. r 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} § 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. 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 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 Excl i: AF.US, AF.BDC, AF.FPI, AF.CA Notes and special cases: none. 28 c 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 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 c i: AF.US, AF.BDC s: ALL i: AF.US, AF.BDC 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. 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 i: AF.US, AF.BDC, AF.FPI, AF.CA 29 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 Incl f On failure s EFM v68 Ref A {1} fact is absent. 1 {1} Unexpected E § 6.5.21 [] 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 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 s: ALL i: AF.US, AF.BDC, AF.FPI, AF.CA Excl i: AF.US, AF.BDC, AF.FPI, AF.CA c Check r s: AM 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, EBP s: ALL If any of {1}, {2}, or a {3}, are present, then all three are present. 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, 30 d. OwnershipAxis for components, e. CounterpartyNameAxis for all others. 4. As the “Excl” column indicates, certain facts are optional in amending submissions. 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 Excl s: RD 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. 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 Notes and special cases: 1. Checks waived for submission types matching POS.*. 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 s: ALL Excl s: FAST, 6K, EBP i: R34.FPI, R34.CA 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 Validations: 31 # 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 [§ 11.12] transforms the full names of countries and Canadian provinces to their EDGAR codes. 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 § 6.5.47 [], O* W Notes and special cases: none. 3.1.20 Tax Identification Number Concept # Type or regex Meaning Shown on forms as “IRS Employer {1} \d{2}-\d{7} ID”. dei:EntityTaxIdentificationNumber 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: FAST, R34, i: AF.CA s: ALL s EFM v68 Ref § 6.5.47 Ri, W O § 6.5.47 Ri, W O § 6.5.47 [], W O* Notes and special cases: none. 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: 32 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 {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 A {3} fact is absent. 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* Notes and special cases: none. 3.1.22.2 Street Address Lines 2 and 3 Concept # dei:EntityAddressAddressLine1 dei:EntityAddressAddressLine2 dei:EntityAddressAddressLine3 {1} {2} {3} Type or regex xs:normalizedString xs:normalizedString xs:normalizedString Meaning 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 Notes and special cases: 33 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 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 A {3} fact is absent. f On failure {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 s § 6.5.48 [], OL2* 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 # 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 § 11.12. 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 § 11.12. dei:EntityAddressStateOrProvince dei:EntityAddressCountry Validations: Incl Excl s: FAST, i: RD.CEF i: AF.FPI s: FAST, i: RD.CEF i: AF.FPI s: FAST, i: RD.CEF s: ALL s: ALL s: FAST, R34, R33, i: RD.CEF, EBP s: FAST, 6K, R34, i: R33.US, R33.FPI, EBP 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 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 34 Excl i: QF.SEF c Check f Neither or both of {1} a and {2} facts are present. 1, {1} {2} 2 Dependency A {1} fact is present. {1} Missing r On failure § 6.5.48 Oph*, W § 6.5.51 Oph, Oph* W § 6.5.48 Ri Types 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 Excl i: QF.SEF s: 8K, QF, i: AF.US, AF.BDC, RD.CEF, AF.CA, R34.US, R34.CA, R33.US, R33.FPI, EBP c Check If {1} facts are present, r then at least one is visible. f On failure s EFM v68 Ref {1} in Facts Not Visible W § 6.5.48 Ri r A {1} fact is absent. {1} Unexpected W 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 § 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 35 Excl c Check s: TF r A {1} fact valued true is present. f On failure {1} Value Missing s EFM v68 Ref W § 6.5.49 Y Incl s: TF, R34.FPI, R34.CA Excl c Check s: QF, EBP r i: AF.FPI r i: AF.FPI r i: AF.FPI r i: AF.FPI r i: AF.FPI r i: AF.FPI r i: AF.US, AF.BDC, AF.CA s: QF, i: AF.US, AF.BDC, AF.CA r r i: AF.FPI r R34.CA r 36 A {1} fact valued false is present. 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. If a {3} fact valued true is present, then a {1} fact valued false is present. If a {3} fact valued true is present, then a {2} fact valued false is present. If {1} facts are present, then at least one is visible. If {2} facts are present, then at least one is visible. If {3} facts are present, then at least one is visible. A {1} fact valued false is present. f On failure s EFM v68 Ref {1} Value Missing W § 6.5.49 N, N* {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 {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* Incl s: ALL s: ALL Excl 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 c Check {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. A {5} fact is absent. {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 [] 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 r s: QF EFM v68 Ref A {1} fact is absent. r s: ALL s r i: AF.FPI s: QF 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 {5} Unexpected 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 37 Excl 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 [] Incl 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 s: ALL i: AF.US, AF.BDC, AF.FPI, AF.CA c Check f On failure If a {1} fact valued {1} {2} Value true is present, a Dependency then {2} is present. If a {1} fact valued {1} {2} Value a false is present, Dependency then {2} is absent. If {2} facts are {2} in Facts r present, then at least Not Visible one is visible. r A {2} fact is absent. {2} Unexpected s EFM v68 Ref W § 6.5.49 RT W § 6.5.49 RT W § 6.5.49 RT W § 6.5.49 [] 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} Item (17|18) dei:DocumentRegistrationStatement {5} xs:boolean dei:AnnualInformationForm dei:AuditedAnnualFinancialStatements {1} {2} Type or regex xs:boolean xs:boolean U.S. GAAP|International Financial Reporting Standards|Other Meaning Note that the values are case sensitive and contain spaces. Note that the values are case sensitive and contain spaces. 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.FP 38 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. r If a {3} fact valued Other is present, then {4} is present. f On failure {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 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 Incl i: AF.FPI, R34.FP Excl c Check If a {3} fact valued Other is r absent, then {4} is absent. i: AF.FPI 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 If {4} facts are present, then at least one is visible. r A {4} fact is absent. {3} {4} Value Dependency {4} in Facts Not Visible {4} Unexpected 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. r r r i: AF.FPI, AF.CA. R34.FPI, R34.CA f On failure {5} Value Missing {5} in Facts Not Visible {5} Value Missing {5} Unexpected A {5} fact is absent. r s EFM v68 Ref § 6.5.50 Oth, W 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. 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:EntityBankruptcyProceedingsReportingCurrent # {1} Type or regex Meaning xs:boolean Validations: Incl s: QF, i: AF.US, AF.BDC, AF.FPI 39 Excl i: QF.SEF c Check If {1} facts are present, then at r least one is visible. f On failure {1} in Facts Not Visible s EFM v68 Ref W § 6.5.49 O Incl Excl s: QF, i: AF.US, AF.BDC, AF.FPI, R33.FPI, EBP s: ALL c Check f On failure A {1} fact is absent. r {1} Unexpected s EFM v68 Ref 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 Text block (see 9.1.1, HTML restrictions on Text Block facts, below) Meaning 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 dei:PreCommencementIssuerTenderOffer dei:EntityInformationFormerLegalOrRegisteredName {2} {4} {5} Meaning xs:boolean xs:boolean xs:normalizedString (e.g., “OLDCO Inc.”) 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 40 s: 8K 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. f On failure {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 {4} Missing {4} in Facts Not Visible s EFM v68 Ref W § 6.5.52 Ri W § 6.5.52 Ri W § 6.5.52 [] W § 6.5.52 Ri W § 6.5.52 Ri W § 6.5.52 [] W § 6.5.52 Ri W § 6.5.52 Ri W § 6.5.52 [] W § 6.5.52 Ri W § 6.5.52 Ri Incl s: ALL s: 8K, QF s: ALL Excl s: 8K i: QF.SEF s: 8K, QF c Check r A {4} fact is absent. If {5} facts are present, then r at least one is visible. r f On failure {4} Unexpected {5} in Facts Not Visible {5} Unexpected A {5} fact is absent. s EFM v68 Ref W § 6.5.52 [] W § 6.5.52 O 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. f 1 On failure No CYD facts present for Item 1.05 s W Notes and special cases: 1. CYD concepts are defined in 10.8.9 below. 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: 41 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 i: RD.CEF i: RD.CEF i: RD.CEF 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. If {5} facts are present, then at r least one is visible. If {6} facts are present, then at r least one is visible. If {6} facts are present, their a value must begin with 814- 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 E § 6.5.55 n2bn {6} in Facts Not Visible E § 6.5.55 n2bn {6} Value 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 {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 dei:DocumentRegistrationStatement dei:PreEffectiveAmendment dei:PreEffectiveAmendmentNumber dei:PostEffectiveAmendment dei:PostEffectiveAmendmentNumber dei:InvestmentCompanyActRegistration dei:InvestmentCompanyRegistrationAmendment 42 # {1} {2} {3} {4} {5} {6} {7} {8} Type or regex xs:boolean xs:boolean xs:positiveInteger xs:boolean xs: positiveInteger xs:boolean xs:boolean Meaning Concept # dei:InvestmentCompanyRegistrationAmendmentNumber {9} Type or regex xs:positiveInteger Meaning 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 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} 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. 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 {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 {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 {5} {2} Value Dependency {8} {7} Value Dependency {3} {4} Value Dependency {5} {6} Value Dependency {8} {9} Value Dependency 1 Visible 1 Visible 1 Visible 1 Visible 1 Visible 1 Visible 1 Visible 1 Visible EFM v68 Ref Notes and special cases: 1. There are no checks for the absence of these facts in instance types other than RD.CEF. 43 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)) Meaning Note that the text values contain spaces. Validations: Incl Excl c Check f On failure s Ref {1} Missing i: RD.CEF r A {1} fact is present. 1 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 # {1} {2} {3} {4} {5} Type or regex Meaning xs:boolean xs:boolean xs:boolean xs:boolean xs:boolean Validations: 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 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 44 # {1} {2} {3} {4} Type or regex Meaning xs:boolean xs:boolean xs:boolean xs:date EFM v68 Ref Concept dei:EffectiveAfter60Days486a dei:EffectiveOnSetDate486a dei:EffectiveOnDate486a # Type or regex Meaning {5} {6} {7} 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 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. 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. 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. 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 {6} in Facts Not E § 6.5.55 B 1 Visible 1 Visible 1 Visible {6} {7} Value Dependency {7} in Facts Not 1 Visible 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 Excl c Check If {1} facts are present, then at i: RD.CEF r least one is visible. 45 f 1 On failure {1} in Facts Not Visible s EFM v68 Ref E § 6.5.55 B Incl i: RD.CEF i: RD.CEF i: RD.CEF [Text truncated at 120,000 characters. The full text is on the page linked above.] --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Asec%3A9ab8bfacc2553820. Public record. Not legal advice.