# 605-19 : EDGAR Filer Manual v66d 6.5.19 page 6-12

Created by: SEC Office of Structured Disclosure

## Required contexts

An instance covering a reporting period must contain a Required Context that is an xbrli:context having xbrli:startDate equal to 00:00:00 on the first day of the reporting period and xbrli:endDate equal to 24:00:00 on its last day. This rule defines "Required Context". For example, this rule applies to Form 10-Q filings for a company with a June 30, 2009 fiscal year end as follows:

Quarter | xbrli:startDate | xbrli:endDate
--- | --- | ---
1 | 2009-07-01 | 2009-09-30
2 | 2009-07-01 | 2009-12-31
3 | 2009-07-01 | 2010-03-31

Many submissions require a second Required Context, see 6.5.21 below. Required contexts are distinguished by having no xbrli:segment elements.

REMARK: The absence of required context will cause several other errors in section 6.5, this has a separate error code to help users identify the root error of the cascade.

REMARK: At this point there is only one distinction, between 485BPOS and 497 which require a one day duration, and all other filings having any duration. At some point in the future this will be extended to include columns that indicate the allowable range of durations, for example:

Forms | Shortest | Typical
--- | --- | ---
485BPOS, 497 | P1D | P1D
10-K, 10-K/A, 10-KT, F-1, F-3, F-4, F-9, F-10, S-1, S-3, S-4, S-11, N-CSR, N-CSR/A | P1D | P1Y
10-Q, 10-Q/A, 10-QT, N-Q | P1D | P9M
N-CSRS, N-CSRS/A | P1D | P6M

### References

10980

## Variations

Number | Name | Description | References | Data Inputs | Result Outputs
--- | --- | --- | --- | --- | ---
- _000gd | 6.5.19 Full period context in 10K, GOOD | Full period context in 10K, GOOD |  |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "10-K" }
Instance e60519000gd-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_def.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd | valid
- _001ng | 6.5.19 There are three contexts, but none are default contexts, NOGOOD. | Each of the three contexts has a segment, so there are no default contexts, NOGOOD. Note that this will also cause 6.5.20 errors and 6.5.40 warnings because certain required facts must be found in the default context, which does not exist. | 10980 |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "emergingGrowthCompanyFlag" : false, "submissionType" : "8-K" }
- Instance e60519001ng-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_def.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd |
  Assertion
  ID: err, 60519, Required-Context-Missing
  FRD: | cp
  Count satisfied | 0
  Count not satisfied | 1
- _002gd | 6.5.19 One day context in 485BPOS, which has no 'reporting period', GOOD | One day context in 485BPOS, which has no 'reporting period', GOOD | 10980 |
  Parameter
  Name | ELOparams
  Type |
  Value | { "rptSeriesClassInfo.seriesIds" : ["S013456789"], "invCompanyType" : "N-1A", "submissionType" : "485BPOS" }
Instance e60519002gd-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_def.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd | valid
- _004gd | 6.5.19 Full period context in 10K, GOOD | Full period context in 10K, GOOD |  |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "10-K" }
Instance e60519004gd-20091231.xml ReadMeFirst Linkbase edgar-20091231_pre.xml Linkbase edgar-20091231_def.xml Linkbase edgar-20091231_lab.xml Schema edgar-20091231.xsd | valid
- _005gd | 6.5.19 Multiple competing periods in a 10K of an early-stage company, GOOD | Only one of multiple contexts matches context for required facts CIK, registrant name, etc, GOOD |  |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "10-K" }
Instance e60519005gd-20091231.xml ReadMeFirst Linkbase edgar-20091231_pre.xml Linkbase edgar-20091231_def.xml Linkbase edgar-20091231_lab.xml Schema edgar-20091231.xsd | valid