XBRL tagging
답변함If a company moves locations and they have the new address (tagged) on the cover page as well as the old address, does the OLD address need to be tagged or no?
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Hi Kelsey Durban,
Yes! The old address does need to be tagged. When a company changes its address, both the new and former addresses need to be tagged on the cover page. The key is using a specific axis and member to differentiate the former address from the current one.How to Tag the Former (Old) Address:For each component of the old address, use the same XBRL concepts as the new address:
dei_EntityAddressAddressLine1dei_EntityAddressCityOrTowndei_EntityAddressStateOrProvincedei_EntityAddressPostalZipCode
Then, add the following to each of those tags:
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Axis:
dei_EntityAddressesAddressTypeAxis -
Member:
FormerAddressMember
This tells the SEC system that these tagged values belong to the former address.A couple of important notes:
- Make sure all former address tags are added to the cover page outline
- The outline should have a Statement [Table] with the axis, domain, and member nested underneath
- To add to the outline: click the
^caret in the Fact Details panel → Add/Re-add to Outline
Form-specific requirement:
- 8-K & 10-Q: Former address must be tagged
- 10-K: Former address cannot be tagged
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thank you! Does this need to be tagged on every filing going forward or just the first one?
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No problem Kelsey Durban and great question!
The former address only needs to be tagged if it appears on the cover page of that filing.
Here's the general guidance:- The former address tagging is not required on every filing going forward. It's only needed when the former address is physically present on the cover page
- Typically, the former address appears on the first filing(s) after the address change (such as the 8-K reporting the change, and possibly the next 10-Q)
- Once the former address is no longer shown on the cover page, there's nothing to tag
So in short - tag it whenever it's on the cover page, and once it's removed from the cover page, you're done!0
To follow up on this - we have tagged the new and old address on the 10Q and 8K released since the move. We are getting ready to file Form SD which has not been filed since we moved. The cover page of Form SD is not tagged but I assume we still need to put our old address on in addition to the new address there instead of just updating the old address to the new address, or?
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Hi Kelsey Durban,
There are a couple of things to clarify here for the Form SD:Form SD tagging requirements depend on the type of disclosure:
- Conflict Minerals (Item 1): No XBRL tagging required
- Resource Extraction Payments (Item 2): XBRL tagging required — but only for Exhibit 2.01, not the Form SD cover page itselfSo the cover page of Form SD is not subject to iXBRL cover page tagging the same way 8-K or 10-Q are.
The general XBRL rule is: tagging is driven by what's on the cover page. If the former address is present on the cover page, it should be tagged. If it's not on the cover page, there's nothing to tag.Since the Form SD cover page doesn't follow the same iXBRL cover page tagging rules as 8-K/10-Q, the former address tagging obligation likely doesn't apply here in the same way. I recommend confirming with your legal team or the SEC directly whether the former address needs to appear on the Form SD cover page, as that's a legal/disclosure determination we can't make on your behalf.Whether the former address needs to be included on the cover page is a legal question. Once that's determined, the XBRL tagging simply follows what's displayed.0댓글을 남기려면 로그인하세요.
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