605-52 : EDGAR Filer Manual v66d 6.5.52 page 6-32

Form 8-K cover page and name changes

Although not every 8-K is required to contain Interactive Data, an 8-K submitted as Inline XBRL has four cover page facts required to represent the checkboxes on the cover. Also, the 8-K and 10-Q variants allow filers to report a name change:

Cover page fact element	dei/cover	Type	Sample values
WrittenCommunications	cover	boolean	false
SolicitingMaterial	cover	boolean	false
PreCommencementTenderOffer	cover	boolean	false
PreCommencementIssuerTenderOffer	cover	boolean	false
EntityInformationFormerLegalOrRegisteredName	cover	normalizedString	OLDCO INC.

Each fact should appear in the required context, whether true or false:

Non-null fact in the required context	8-K	10-Q,10-QT	All Others
WrittenCommunications	Ri
SolicitingMaterial	Ri
PreCommencementTenderOffer	Ri
PreCommencementIssuerTenderOffer	Ri
EntityInformationFormerLegalOrRegisteredName	O	O

Ri - If an inline document, then a non-null fact should be present and visible, else it may or may not exist.
O - A non-null fact may exist (and if inline, should be visible) or may not exist.
Blank - a non-null fact should not be present.