# 605-34 : EDGAR Filer Manual v58d 6.5.34 page 6-18

Created by: SEC Office of Structured Disclosure

## Tag restrictions in 5.2.2 apply to footnote content.

The content of a link:footnote element must satisfy a content model derived from the BODY tag as defined in 5.2.2. XBRL 2.1 allows link:footnote elements to contain XHTML. HTML as accepted by EDGAR is detailed in Section 5.2.2 and is based on HTML 3.2 elements and entities, with extensions (such as allowing the "style" attribute) and restrictions (such as disallowing the "textarea" element). Footnote content may additionally use HTML elements "span", "tbody", "thead" and "tfoot".

REMARK: XBRL footnotes are not text blocks. Any quoted HTML appearing in an XBRL footnote is just a string. All processing should treat it as a string and nothing more.

### References

10865

## Variations

Number | Name | Description | References | Data Inputs | Result Outputs
--- | --- | --- | --- | --- | ---
- _000gd | 6.5.34 An instance with a footnote containing valid XHTML body with no active content, GOOD. | An instance with a footnote containing a valid XHTML body with no active content, GOOD. | 10865 |
  Parameter
  Name | ELOparams
  Type |
  Value | {"periodOfReport": "12-31-2008", "submissionType": "8-K"}
e60534000gd.htm Instance e60534000gd-20081231.xml ReadMeFirst Image e60534000gd-20081231.gif Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd | valid
- _001ng | 6.5.34 An instance with a footnote containing javascript and many active content HTML tags, NOGOOD. | An instance with a footnote containing javascript and many active content HTML tags, NOGOOD. | 10865 |
  Parameter
  Name | ELOparams
  Type |
  Value | {"periodOfReport": "12-31-2008", "submissionType": "8-K"}
- Instance e60534001ng-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd |
  Assertion
  ID: err, 60534, Prohibited-Html-Footnote-Body
  FRD: | cp
  Count satisfied | 0
  Count not satisfied | 1
- _002ng | 6.5.34 Instance with footnote tag containing the prohibited 'html' root element, NOGOOD. | Instance with footnote tag containing the prohibited 'html' root element, NOGOOD. | 10865 |
  Parameter
  Name | ELOparams
  Type |
  Value | {"periodOfReport": "12-31-2008", "submissionType": "8-K"}
- Instance e60534002ng-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd |
  Assertion
  ID: err, 60534, Prohibited-Html-Footnote-Body
  FRD: | cp
  Count satisfied | 0
  Count not satisfied | 1
- _003ng | 6.5.34 Instance with footnote tag containing an href to a non-SEC site, NOGOOD. | Instance with footnote tag containing an href to a non-SEC site, NOGOOD. | 10865 |
  Parameter
  Name | ELOparams
  Type |
  Value | {"periodOfReport": "12-31-2008", "submissionType": "8-K"}
- Instance e60534003ng-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd |
  Assertion
  ID: err, 60534, Prohibited-Html-Footnote-Body
  FRD: | cp
  Count satisfied | 0
  Count not satisfied | 1
- _004gd | 6.5.34 Instance with footnote tag containing an href to http://www.sec.gov/Archives/edgar/data/, GOOD. | Instance with footnote tag containing an href to http://www.sec.gov/Archives/edgar/data/, GOOD. | 10865 |
  Parameter
  Name | ELOparams
  Type |
  Value | {"periodOfReport": "12-31-2008", "submissionType": "8-K"}
Instance e60534004gd-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd | valid
- _005gd | 6.5.34 Instance with footnote containing unbalanced - but escaped - HTML, GOOD. | Instance with footnote containing unbalanced tags in escaped HTML, GOOD. | 10865 |
  Parameter
  Name | ELOparams
  Type |
  Value | {"periodOfReport": "12-31-2008", "submissionType": "8-K"}
Instance e60534005gd-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd | valid
- _006gd | 6.5.34 Instance with footnote containing disallowed - but escaped - HTML, GOOD. | Instance with footnote containing a javascript popup and an off site link in escaped HTML, GOOD. | 10865 |
  Parameter
  Name | ELOparams
  Type |
  Value | {"periodOfReport": "12-31-2008", "submissionType": "8-K"}
Instance e60534006gd-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd | valid
- _007ng | 6.5.34 Image src attribute points to non existent local image, NOGOOD. | Image src attribute points to non existent local image, NOGOOD. | 10865 |
  Parameter
  Name | ELOparams
  Type |
  Value | {"periodOfReport": "12-31-2008", "submissionType": "8-K"}
- Instance e60534007ng-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd |
  Assertion
  ID: err, 60534, Prohibited-Html-Footnote-Body
  FRD: | cp
  Count satisfied | 0
  Count not satisfied | 1
- _008ng | 6.5.34 Image src attribute points to a jpg that is not really an image, NOGOOD. | Image src attribute points to a jpg that is not really an image, NOGOOD. | 10865 |
  Parameter
  Name | ELOparams
  Type |
  Value | {"periodOfReport": "12-31-2008", "submissionType": "8-K"}
- e60534008ng.htm Instance e60534008ng-20081231.xml ReadMeFirst Image e60534008ng-20081231.jpg Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd |
  Assertion
  ID: err, 60534, Prohibited-Html-Footnote-Body
  FRD: | cp
  Count satisfied | 0
  Count not satisfied | 1