REMARK: Variations 001ng and 002ng may produce error 60523 depending on implementation.

REMARK: this will inevitably generate two errors

REMARK: 6.5.9 applies to all context start dates compared against all context end dates, irrespective of segments.

REMARK: this applies to all pairs of duration and instant contexts. It is not necessary to test a context's start and end dates against itself because XBR2.1 section 4.7.2 requires that startDate is strictly less than end date.

REMARK: Some of these variations will be disallowed under 6.6.35 after a UTR is implemented.

REMARK: Abbreviations are from Base Units

REMARK: This rule establishes what the default value of xml:lang is and therefore can only be indirectly violated by the violation of some other rule. Therefore the only error code that appears here is du-60512-Duplicate-Facts which normally would appear in 6.5.12.

REMARK: In XML it is vital to distinguish the DOM from its various serializations. For a text block, the DOM node starts as an element with one child text node; exactly one. It is that child text node that you now treat as a string, wrap lt;body> and </body> around it, then re-parse and validate. See edbody.dtd; the grammar for the % Flow entity is clear.

REMARK: By contrast, the content of a footnote according to XBRL 2.1 is any alternating sequence of text nodes and element nodes drawn with names in the xhtml namespace. The serialization does not (and cannot) matter. The additional constraint on footnotes imposed by EDGAR is that a footnote cannot just contain any old sequence of text and element DOM nodes. It has to be a sequence of DOM nodes that would be valid if they were the children of a body node instead. You do not read the footnote as a text node (that might have ampersands and angle brackets), as if it were itself a serialization. You take that sequence of DOM nodes, make them the children of a <body> node and validate.

REMARK: Restrictions on the content of href are documented in EFM 5.2.2.1. There is a DTD used for validation of unescaped content, but a change to Schema (and therefore disallowing named entities) may occur at some time in the future.

REMARK: For reference only, here are tags forbidden, keeping in mind that all permitted tags are lower case: <acronym/> <applet/> <area/> <base/> <basefont/> <bdo/> <button/> <col/> <colgroup/> <del/> <fieldset/> <font/> <form/> <frame/> <frameset/> <iframe/> <input/> <ins/> <label/> <legend/> <map/> <meta http-equiv='name' content='content'/> <noframes/> <noscript/> <object/> <option/> <param/> <q/> <s/> <S/> <script/> <select/> <span/> <style/> <tbody/> <textarea/> <tfoot/> <thead/>

REMARK: Variations 018 through 022 require http://www.xbrl.org/dtr/type/nonNumeric-2010-12-16.xsd in edgartaxonomies.xml

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 the ERXL table will be extended to include columns that indicate the allowable range of durations, for example:

REMARK: There is a mapping from submission types recognized by EDGAR, to the valid values of the dei:DocumentType element. The mapping (submissionType,documentType) is:

REMARK: This set of test cases reflects the variations for the forms 20-F, 40-F, 6-K, 8-K, 10-Q, 10-K, 10, S-1, S-3, S-4, S-11, F-1, F-3, F-10, 485BPOS, N-CSR, N-Q, NCSRS as well as, implicitly 20-F/A, 40-F/A, 10-K/A, S-1/A, S-3/A, S-4/A, S-11/A, F-1/A, F-3/A, F-10/A, N-CSR/A, N-Q/A, NCSRS/A, 485BPOS and 497. Here is what form requires what element:

REMARK: The second variation is logically part of 6.5.20, but it generates no errors so that shouldn't matter.

REMARK: This test substitutes for 6.5.21's requirement for CommonStockSharesOutstanding but is not yet implemented as of EDGAR 10.4 (December 2010).

REMARK: Although these variations each show only one error code, depending on a vendors' implementation, validation errors may occur prior to the error listed, or other errors may cascade after Footnote-Substitution-Group. In particular, the schema fales of the ng variations should throw error 6.7.27 because they use a substitutionGroup disallowed by that rule; the point being that 6.7.27 would not apply to a standard taxonomy but 6.5.27 would still be an error. As long as all variations marked NOGOOD are rejected because of the disallowed substitutionGroup, a validator may be considered as legitimately passing this testcase.

REMARK: The content of the link:definition element is irrelevant because the entire declaration is forbidden. These variations may also signal errors 6.9.4 and 6.9.5 for the schemas, but the point is that this test is still meaningful even if the schemas with offending role declarations happened to be in standard taxonomies.

REMARK: It would have been better instead of referring to "link:footnote element" to refer to "link:footnoteLink child element with @xlink:type of 'resource'". Likewise instead of "link:footnoteArc element" refer to "link:footnoteLink child element with @xlink:type of 'arc'". Then you will never get spurious errors if element substitutionGroups were to be allowed.

REMARK: International types declared at www.xbrl.org can appear in the same DTS with US data types.

REMARK: As of EDGAR 10.4 this test had not been implemented. The values in the table above are not completely consistent with the forthcoming Unit Types Registry.