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Cover page XBRL requirements
Cover page tagging requirements vary by form and concept. Some concept requirements may have dependencies on other concepts.
The following sections of EDGAR Filer Manual Volume II Chapter 6 (Interactive Data) contains cover page tagging requirements:
- 6.5.45 Cover page facts - General Case
- 6.5.46 Registered securities cover page information
- 6.5.47 Company identification cover page elements
- 6.5.48 Cover page principal office address elements
- 6.5.49 Cover page elements and submission types
- 6.5.50 Form 20-F cover page elements
- 6.5.51 Business contact addresses
- 6.5.52 Form 8-K cover page and name changes
- 6.5.53 Former address cover page elements
- 6.5.54 Auditor Name, Location, and Firm ID
- 6.5.55 Cover Page - Form N-2
- 6.5.57 N-1A Fund Shareholder Reports
For guidance around exhibit updates, see the Compliance and Disclosure Interpretations - 101.01 & 101.04 provided by the SEC.
XBRL date for 8-Ks
All 8-K filings must use the 1-day duration XBRL date as the date of the report for all cover page and DEI elements, not the current YTD date.
Tag checkboxes vs. words
Do I tag the words or the box?
There are many facts on a cover page that have checkboxes and checkboxes with words. Here are some additional details to help you understand when you tag the checkbox or the word.
Many tags are transformation tags, which mean the fact is transformed into the appropriate value for the XBRL. For example, when you tag a checkbox for a True/False (Boolean Item Type) fact, the source value transforms it to either true or false.
For more information about transformations, see section 18.104.22.168 Inline XBRL Transformation Registries supported by EDGAR in the EDGAR Filer Manual.
Facts with multiple checkboxes
Tag the words for facts with multiple checkboxes, such as Entity Filer Category and Document Accounting Standard.
For example, when you check the Large accelerated filer box, you tag the words Large accelerated filer.
Tag the word for facts where the fact value is either Yes or No.
For example, when you have a checked Yes box for Entity Current Reporting Status, you tag the word Yes.
True/false facts (boolean boxes)
For True/False facts that use boolean ballot boxes (Boolean Item Type), we should review the fact value is appropriately set to “True” or “False” as neither true or false appear on the cover page.
For example, when you have a checked No box for Entity Shell Company, you tag the box and update the fact value to “False”.
Check the taxonomy
As you prepare to tag all values on a cover page with XBRL, you'll need to check which taxonomy the document uses. A warning icon indicates the document is using a taxonomy no longer supported by the SEC. You'll want to use the most recent taxonomy to make sure your document's XBRL meets SEC guidance.
Follow the instructions in Taxonomy Migration if you need to move your document to another taxonomy.