# 605-27 : EDGAR Filer Manual v58d 6.5.27 page 6-17

Created by: SEC Office of Structured Disclosure

## A footnoteLink element must have no children other than loc, footnote, and footnoteArc.

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.

### References

1094210944

## Variations

Number | Name | Description | References | Data Inputs | Result Outputs
--- | --- | --- | --- | --- | ---
- _000ng | 6.5.27 Instance footnote contains a link:documentation element, NOGOOD | Instance footnote contains a link:documentation element, NOGOOD | 1094210944 |
  Parameter
  Name | ELOparams
  Type |
  Value | {"periodOfReport": "12-31-2008", "submissionType": "8-K"}
- Instance e60527000ng-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, 60527, Footnote-Substitution-Group
  FRD: | du
  Count satisfied | 0
  Count not satisfied | 1
- _001ng | 6.5.27 Instance footnote contains an footsub:Arc in place of a link:footnoteArc, NOGOOD | Instance footnote contains an footsub:Arc in place of a link:footnoteArc, which MAY also cause an XBRL 2.1 validation error because the fact-footnote arc appears on an element other than link:footnote, or error Substitution-Group-Custom. NOGOOD. | 1094210944 |
  Parameter
  Name | ELOparams
  Type |
  Value | {"periodOfReport": "12-31-2008", "submissionType": "8-K"}
- Instance e60527001ng-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_def.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd Schema e60527001ng-20081231.xsd |
  Assertion
  ID: err, 60527, Footnote-Substitution-Group
  FRD: | du
  Count satisfied | 0
  Count not satisfied | 1
- _002ng | 6.5.27 Instance footnote contains an footsub:Title element, NOGOOD | Instance footnote contains an footsub:Title element, this MAY also cause error Substitution-Group-Custom, NOGOOD. | 1094210944 |
  Parameter
  Name | ELOparams
  Type |
  Value | {"periodOfReport": "12-31-2008", "submissionType": "8-K"}
- Instance e60527002ng-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_def.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd Schema e60527002ng-20081231.xsd |
  Assertion
  ID: err, 60527, Footnote-Substitution-Group
  FRD: | du
  Count satisfied | 0
  Count not satisfied | 1
- _003ng | 6.5.27 Instance footnote contains an footsub:Loc in place of a link:loc, NOGOOD | Instance footnote contains an footsub:Loc in place of a link:loc. This MAY cause other cascading errors such as an XLink unresolvable arc label, or a Dangling-Footnote error, or Substitution-Group-Custom. NOGOOD. | 1094210944 |
  Parameter
  Name | ELOparams
  Type |
  Value | {"periodOfReport": "12-31-2008", "submissionType": "8-K"}
- Instance e60527003ng-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_def.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd Schema e60527003ng-20081231.xsd |
  Assertion
  ID: err, 60527, Footnote-Substitution-Group
  FRD: | du
  Count satisfied | 0
  Count not satisfied | 1
- _004ng | 6.5.27 Instance footnote contains an (empty) footsub:Footnote in place of a link:footnote, NOGOOD | Instance footnote contains an (empty) footsub:Footnote in place of a link:footnote, this MAY also cause error Substitution-Group-Custom. NOGOOD. | 1094210944 |
  Parameter
  Name | ELOparams
  Type |
  Value | {"periodOfReport": "12-31-2008", "submissionType": "8-K"}
- Instance e60527004ng-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_def.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd Schema e60527004ng-20081231.xsd |
  Assertion
  ID: err, 60527, Footnote-Substitution-Group
  FRD: | du
  Count satisfied | 0
  Count not satisfied | 1