# 605-33 : EDGAR Filer Manual v58d 6.5.33 page 6-17

Created by: SEC Office of Structured Disclosure

## Every nonempty link:footnote element must be linked to at least one fact.

A nonempty link:footnote element must have an xlink:label attribute equal to an xlink:to attribute of a sibling link:footnoteArc.

Footnotes with text must not "dangle". By contrast, a link:loc element that is not connected by a link:footnoteArc is legal syntax.

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.

### References

10941

## Variations

Number | Name | Description | References | Data Inputs | Result Outputs
--- | --- | --- | --- | --- | ---
- _000gd | 6.5.33 A nonempty link:footnote element linked to a fact, GOOD. | A nonempty link:footnote element linked to a fact, GOOD. | 10941 |
  Parameter
  Name | ELOparams
  Type |
  Value | {"periodOfReport": "12-31-2009", "submissionType": "8-K"}
Instance e60533000gd-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_def.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd | valid
- _001gd | 6.5.33 A nonempty non-English link:footnote element linked to a fact, GOOD. | A nonempty non-English link:footnote element linked to a fact, GOOD. | 10941 |
  Parameter
  Name | ELOparams
  Type |
  Value | {"periodOfReport": "12-31-2009", "submissionType": "8-K"}
Instance e60533001gd-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_def.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd | valid
- _002ng | 6.5.33 A nonempty link:footnote element not linked to any fact, NOGOOD. | A nonempty link:footnote element not linked to any fact, NOGOOD. | 10941 |
  Parameter
  Name | ELOparams
  Type |
  Value | {"periodOfReport": "12-31-2009", "submissionType": "8-K"}
- Instance e60533002ng-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, 60533, Dangling-Footnote
  FRD: | cp
  Count satisfied | 0
  Count not satisfied | 1