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XBRL tagging requirements

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Question on if certain numbers need to be tagged...for example, "The initial conversion rate for the notes will be XX shares of the company's stock per $1,000 principal amount." Does the $1,000 need to be tagged? Further...""...at a cash redemption price equal to 100% of the principal amount." does the 100% need to be tagged? "The amount of the notes that remain outstanding is 20% of the aggregate principal amount." Does the 20% need to be tagged? I know generally numbers are tagged but given these are just arbitrary numbers I want to make sure if they still need to be tagged or not.

 

Thanks!

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3 commenti

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  • Commento ufficiale
    Isabel Messore

    Hi Kelsey Durban, 

    I raised this question with our XBRL experts, here is their reply:

    1. No need to tag the $1,000, but the conversion rate will need to be tagged in the nonprinting section divided by the 1,000 to get the rate per dollar.
    2. I would tag the 100% as the redemption price can vary by company.
    3. I would also tag the 20%

    Best,

    Isabel

  • Lucas Aguirre

    For most filers, I think so

    §232.405 (d)(4)(i) states that within each footnote each amount (i.e., monetary value, percentage, and number) must be tagged separately

    https://www.ecfr.gov/current/title-17/chapter-II/part-232

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  • Kelsey Durban

    ok, because I've seen some filers tag and others not - especially for the $1,000 and 100% principal numbers. Would love if someone would be able to give a definitive answer!

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