 |
|
Public Validation Criteria
These validation criteria reflect SEC staff’s current views on appropriate validation criteria for XBRL tagging to improve the consistency and quality of XBRL documents submitted to the SEC. We are publishing this list to help filers and data tagging software companies improve existing products or create new products to automate testing for these criteria. They do not reflect an existing SEC requirement and may change in the future.
- All XBRL documents shall be XBRL 2.1 compliant.
- Facts in instance documents shall be checked for consistency against the calculation link bases to detect inconsistencies between calculated totals and reported totals.
- Filers shall use tags from the Document Entity Information (DEI) taxonomy to tag required company information as described below:
- Filers shall use the DEI EntityRegistrantName element to enter the company's name.
- Filers shall use the DEI EntityCentralIndexKey element to identify the company's CIK (central index key) code.
- Filers shall use the DEI DocumentType element to identify the document (form) type that is represented by this document.
- Filers shall use the DEI DocumentReportType element to identify whether the document is an annual report or a transition report.
- Filers shall use the DEI DocumentPeriodEndDate element to tag the document's end date of report or period of filing.
- Filers shall use the DEI AmendmentFlag element to indicate the whether the document is an amendment.
- The filer shall use the DEI AmendmentDescription element to give a reason for the amendment.
- Filers shall use the DEI CurrentFiscalYearEndDate element to identify the company's fiscal year end date.
- Filers shall use the DEI EntityWellKnownSeasonedIssuer element to indicate whether the company meets the well-known seasoned issuer criteria noted in Rule 405 of Regulation C under the Securities Act of 1933 [17 CFR 230.405].
- Filers shall use the DEI EntityVoluntaryFilers element to indicate whether the company is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934.
- Filers shall use the DEI EntityCurrentReportingStatus element to indicate whether the company has filed all reports required to be filed by Section 13 or 15(d) during the preceding 12 months and has been subject to such filing requirements for the past 90 days.
- Filers shall use the DEI EntityFilerCategory element to identify whether the filer is a large accelerated filer, accelerated filer, non-accelerated filer, or a smaller reporting company.
- Filers shall use the DEI EntityPublicFloat element to disclose the company's public float amount.
- Filers shall use the DEI EntityCommonStockSharesOutstanding element to disclose the number of shares outstanding for each of the registrant's classes of common stock.
- XBRL data submitted to EDGAR will have document type and file extension as follows:
| Filing Requirement |
XBRL Document Type |
EDGAR Document Type |
File Extension |
XBRL-Related Documents
(as proposed in releases 33-8924 and 33-8929)
|
Instance Document
|
EX-100.INS
|
.xml
|
| Schema
|
EX-100.SCH
|
.xsd
|
| Presentation Linkbase
|
EX-100.PRE
|
.xml
|
| Calculation Linkbase
|
EX-100.CAL
|
.xml
|
| Label Linkbase
|
EX-100.LAB
|
.xml
|
| Definition Linkbase
|
EX-100.DEF
|
.xml
|
| Reference Linkbase
|
EX-100.REF
|
.xml
|
| Filing Requirement |
XBRL Document Type |
EDGAR Document Type |
File Extension |
Interactive Data Files
(as proposed in releases 33-8924 and 33-8929)
|
Instance Document
|
EX-101.INS
|
.xml
|
| Schema
|
EX-101.SCH
|
.xsd
|
| Presentation Linkbase
|
EX-101.PRE
|
.xml
|
| Calculation Linkbase
|
EX-101.CAL
|
.xml
|
| Label Linkbase
|
EX-101.LAB
|
.xml
|
| Definition Linkbase
|
EX-101.DEF
|
.xml
|
| Reference Linkbase
|
EX-101.REF
|
.xml
|
- XBRL documents shall not contain any invalid or extended ASCII characters (e.g. foreign language characters), inconsistent schema, inconsistent reference link base, inconsistent label link base, inconsistent presentation link base, inconsistent definition link base, or inconsistent calculation link base.
- EDGAR Type 1 Modules (partial documents) are not allowed in XBRL format. Only EDGAR Type 2 Modules (complete documents) can be submitted in XBRL format.
- The number of modules per CIK shall not exceed 10
- Extended-ASCII characters or SGML tags shall not be used within XBRL document text
- The entire 10-digit Central Index Key (CIK) code assigned by the SEC as the unique company identifier shall be used as the company identifier in the following way: <identifier scheme="http://www.sec.gov/CIK">xxxxxxxxxx</identifier>.
- Instance document contexts shall use the decimal attribute instead of the precision attribute.
- Ensure there are no documentation labels (definitions) in the extension taxonomy which were added to existing elements in the standard taxonomy.
- Ensure there are no references in the extension taxonomy which were added to existing elements in the standard taxonomy.
- Ensure that every new extension element should contain at a minimum a presentation link and a standard label.
- Ensure there are no elements with the Tuple type in instance documents or in extension taxonomies.
- Companies shall provide absolute paths for references to base taxonomies and relative paths for extension taxonomies.
- Taxonomy extensions shall not reference the statement-dis-all entry point in the base taxonomies.
- Ensure there are no duplicate elements (same value) in the instance document (same taxonomy concept, same context, same units, same value)
- Ensure there are no duplicate elements (different values) in the instance document (same taxonomy concept, same context, same units, different value)
- An element in an extension taxonomy shall not have the same name as an element in the base taxonomy.
- Extensions created in the instance document shall contain, at a minimum, the following in the name space: name space:/{company name}/{version date}
- Element declarations for concepts shall contain an “id” attribute whose value begins with the recommended namespace prefix of the taxonomy, followed by an underscore, followed by the element name.
- Taxonomy schemas shall not contain embedded link bases.
- Dimensions shall only be used within segment and not scenario of contexts
- Typed members shall not be used in extension taxonomies
- Active Content (Actions, embedded JavaScript, etc.) in XBRL documents shall not be accepted.
- External References (Destinations, Hyperlinks, etc.) shall not be included in instance documents or linkbases except for references to approved XBRL taxonomies (that can be found by going to the SEC’s Information for EDGAR Filers webpage — http://www.sec.gov/info/edgar.shtml) and core XBRL files (that are listed in Volume II of the EDGAR filing manual - http://www.sec.gov/info/edgar/edmanuals.htm).
- All extended-type links in a single link base shall have the same namespace and local name
http://www.sec.gov/spotlight/xbrl/publicvalidationcriteria.htm
|
