# 605-26 : EDGAR Filer Manual v59d 6.5.26 page 6-16

Created by: SEC Office of Structured Disclosure

## 6.5.26 Common Stock Shares Outstanding facts.

An instance with dei:DocumentType in the table below must have at least one non-empty dei:EntityCommonStockSharesOutstanding fact for each class of stock or other units of ownership outstanding.

| 8-K | 10 K, 10 KT, 10 Q, 10 QT | 20-F | 40-F | 20FR12B, 20FR12G | 40FR1G, 40FR12G | All Other
--- | --- | --- | --- | --- | --- | --- | ---
EntityCommonStockSharesOutstanding |  | R | R | O | O* |  |

R - A non-null fact should exist (and in an inline doc, be visible) in the required context.
O - A non-null fact may exist (if inline, visible) or not exist.
O* - A non-null fact may or may not exist in the required context.
Blank - a non-null fact should not exist.

If the entity represented in the Required Context does not have common shares or other ownership units outstanding, the dei:EntityCommonStockSharesOutstanding fact value must be zero. A fact having xsi:nil='true' cannot be used to satisfy this criterion.

If an entity represented in the Required Context has only one class of common stock or other units of ownership outstanding, then no matter what the class is named, the instance requires only one dei:EntityCommonStockSharesOutstanding fact, and the context of that fact will have an xbrli:instant equal to the measurement date, and that context will have no xbrli:segment element.

If the entity represented in the Required Context has multiple classes of common shares or other units of ownership outstanding, then the instance must not have any fact with element EntityCommonStockSharesOutstanding in a standard namespace in any context without an xbrli:segment. Instead, the instance must have a distinct context for each class of common stock or other units of ownership outstanding, and each context will have xbrli:instant equal to the measurement date, an xbrli:segment with an explicit member of the StatementClassOfStockAxis or ClassesOfShareCapitalAxis in a standard namespace for each class of stock or other units of ownership, and a fact with element EntityCommonStockSharesOutstanding in a standard namespace in each such context. This is a specific case of the more general requirement in 6.6.10 below.

## Variations

Number | Name | Description | References | Data Inputs | Result Outputs
--- | --- | --- | --- | --- | ---
- _100gd | 10-12B, GOOD. . | 10-12B, GOOD |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "10-12B" ,"emergingGrowthCompanyFlag" : true}
Instance e60526100gd/e60526100gd-20081231.htm ReadMeFirst Linkbase e60526100gd/edgar-20181231_lab.xml Linkbase e60526100gd/edgar-20181231_pre.xml Linkbase e60526100gd/edgar-20181231_def.xml Schema e60526100gd/edgar-20181231.xsd | valid
- _101gd | 1012-botc, GOOD . | 1012_botc, GOOD |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"emergingGrowthCompanyFlag" : true , "smallBusinessFlag" : true , "submissionType" : "10-12B"}
Instance e60526101gd/e60526101gd-20081231.htm ReadMeFirst Linkbase e60526101gd/edgar-20181231_pre.xml Linkbase e60526101gd/edgar-20181231_lab.xml Linkbase e60526101gd/edgar-20181231_def.xml Schema e60526101gd/edgar-20181231.xsd | valid
- _102gd | 1012-notc, GOOD . | 1012_notc, GOOD |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"emergingGrowthCompanyFlag" : true , "smallBusinessFlag" : true , "submissionType" : "10-12B"}
Instance e60526102gd/e60526102gd-20081231.htm ReadMeFirst Linkbase e60526102gd/edgar-20181231_pre.xml Linkbase e60526102gd/edgar-20181231_lab.xml Linkbase e60526102gd/edgar-20181231_def.xml Schema e60526102gd/edgar-20181231.xsd | valid
- _103gd | 20-F, GOOD. . | 20-F, GOOD |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "20-F" ,"periodOfReport" : "12-31-2018" ,"emergingGrowthCompanyFlag" : false ,"acceleratedFilerStatus" : "Large Accelerated Filer" ,"voluntaryFilerFlag" : false ,"shellCompanyFlag" : false }
Instance e60526103gd/e60526103gd-20081231.htm ReadMeFirst Linkbase e60526103gd/eifrs-20181231_lab.xml Linkbase e60526103gd/eifrs-20181231_pre.xml Linkbase e60526103gd/eifrs-20181231_def.xml Schema e60526103gd/eifrs-20181231.xsd | valid
- _104gd | 20FR12B, GOOD. . | 20FR12B, GOOD. |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "20FR12B" ,"emergingGrowthCompanyFlag" : false}
Instance e60526104gd/e60526104gd-20081231.htm ReadMeFirst Linkbase e60526104gd/edgar-20181231_lab.xml Linkbase e60526104gd/edgar-20181231_pre.xml Linkbase e60526104gd/edgar-20181231_def.xml Schema e60526104gd/edgar-20181231.xsd | valid
- _105gd | 20FR12B, T1* ,Gd. . | 20FR12B, T1*,Commented Trading Symbol Gd. |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "20FR12B" ,"emergingGrowthCompanyFlag" : false}
Instance e60526105gd/e60526105gd-20081231.htm ReadMeFirst Linkbase e60526105gd/edgar-20181231_lab.xml Linkbase e60526105gd/edgar-20181231_pre.xml Linkbase e60526105gd/edgar-20181231_def.xml Schema e60526105gd/edgar-20181231.xsd | valid
- _106gd | 20FR12B, OG* ,Gd. | 20FR12B, OG* ,Gd. |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "20FR12B" ,"emergingGrowthCompanyFlag" : true}
Instance e60526106gd/e60526106gd-20081231.htm ReadMeFirst Linkbase e60526106gd/edgar-20181231_lab.xml Linkbase e60526106gd/edgar-20181231_pre.xml Linkbase e60526106gd/edgar-20181231_def.xml Schema e60526106gd/edgar-20181231.xsd | valid
- _107gd | 20FR12B, Te* ,GD. | 20FR12B, Te* Commented SecurityExchangeName,GD. |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "20FR12B" ,"emergingGrowthCompanyFlag" : false}
Instance e60526107gd/e60526107gd-20081231.htm ReadMeFirst Linkbase e60526107gd/edgar-20181231_lab.xml Linkbase e60526107gd/edgar-20181231_pre.xml Linkbase e60526107gd/edgar-20181231_def.xml Schema e60526107gd/edgar-20181231.xsd | valid
- _108gd | 20FR12B, Oth* ,GD. | 20FR12B, Oth* ,GD. |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "20FR12B" ,"emergingGrowthCompanyFlag" : false}
Instance e60526108gd/e60526108gd-20081231.htm ReadMeFirst Linkbase e60526108gd/edgar-20181231_lab.xml Linkbase e60526108gd/edgar-20181231_pre.xml Linkbase e60526108gd/edgar-20181231_def.xml Schema e60526108gd/edgar-20181231.xsd | valid
- _109gd | 20FR12B, O* ,Gd. | 20FR12B, O*,Commented DocumentAccountingStandard ,Gd . |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "20FR12B" ,"emergingGrowthCompanyFlag" : false}
Instance e60526109gd/e60526109gd-20081231.htm ReadMeFirst Linkbase e60526109gd/edgar-20181231_lab.xml Linkbase e60526109gd/edgar-20181231_pre.xml Linkbase e60526109gd/edgar-20181231_def.xml Schema e60526109gd/edgar-20181231.xsd | valid
- _110gd | 20FR12B, O* ,Gd. | 20FR12B, O*, Un Commented DocumentAccountingStandard ,Gd . |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "20FR12B" ,"emergingGrowthCompanyFlag" : false}
Instance e60526110gd/e60526110gd-20081231.htm ReadMeFirst Linkbase e60526110gd/edgar-20181231_lab.xml Linkbase e60526110gd/edgar-20181231_pre.xml Linkbase e60526110gd/edgar-20181231_def.xml Schema e60526110gd/edgar-20181231.xsd | valid
- _111gd | 20FR12B, X* ,GD. | 20FR12B, X*, GD. |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "20FR12B" ,"emergingGrowthCompanyFlag" : false}
Instance e60526111gd/e60526111gd-20081231.htm ReadMeFirst Linkbase e60526111gd/edgar-20181231_lab.xml Linkbase e60526111gd/edgar-20181231_pre.xml Linkbase e60526111gd/edgar-20181231_def.xml Schema e60526111gd/edgar-20181231.xsd | valid
- _112gd | 20FR12B, r* ,Gd. | 20FR12B, r*, Gd. |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "20FR12B" ,"emergingGrowthCompanyFlag" : false}
Instance e60526112gd/e60526112gd-20081231.htm ReadMeFirst Linkbase e60526112gd/edgar-20181231_lab.xml Linkbase e60526112gd/edgar-20181231_pre.xml Linkbase e60526112gd/edgar-20181231_def.xml Schema e60526112gd/edgar-20181231.xsd | valid
- _113gd | 20FR12B, N*,GD. | 20FR12B, N*,GD. |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "20FR12B" ,"emergingGrowthCompanyFlag" : false}
Instance e60526113gd/e60526113gd-20081231.htm ReadMeFirst Linkbase e60526113gd/edgar-20181231_lab.xml Linkbase e60526113gd/edgar-20181231_pre.xml Linkbase e60526113gd/edgar-20181231_def.xml Schema e60526113gd/edgar-20181231.xsd | valid
- _114gd | 20FR12B, Ot*,GD. | 20FR12B, Ot* SecurityReportingObligation,GD. |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "20FR12B" ,"emergingGrowthCompanyFlag" : false}
Instance e60526114gd/e60526114gd-20081231.htm ReadMeFirst Linkbase e60526114gd/edgar-20181231_lab.xml Linkbase e60526114gd/edgar-20181231_pre.xml Linkbase e60526114gd/edgar-20181231_def.xml Schema e60526114gd/edgar-20181231.xsd | valid
- _115gd | 20FR12B, Y*,GD. | 20FR12B, Y*, Commented DocumentRegistrationStatement GD. |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "20FR12B" ,"emergingGrowthCompanyFlag" : false}
Instance e60526115gd/e60526115gd-20081231.htm ReadMeFirst Linkbase e60526115gd/edgar-20181231_lab.xml Linkbase e60526115gd/edgar-20181231_pre.xml Linkbase e60526115gd/edgar-20181231_def.xml Schema e60526115gd/edgar-20181231.xsd | valid
- _116gd | 20FR12B, Ol1*,GD. | 20FR12B, OL1*, Commented EntityAddressAddressLine2 GD. |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "20FR12B" ,"emergingGrowthCompanyFlag" : false}
Instance e60526116gd/e60526116gd-20081231.htm ReadMeFirst Linkbase e60526116gd/edgar-20181231_lab.xml Linkbase e60526116gd/edgar-20181231_pre.xml Linkbase e60526116gd/edgar-20181231_def.xml Schema e60526116gd/edgar-20181231.xsd | valid
- _117gd | 20FR12B, Oph*,Gd. | 20FR12B, Oph*,Gd. |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "20FR12B" ,"emergingGrowthCompanyFlag" : false}
Instance e60526117gd/e60526117gd-20081231.htm ReadMeFirst Linkbase e60526117gd/edgar-20181231_lab.xml Linkbase e60526117gd/edgar-20181231_pre.xml Linkbase e60526117gd/edgar-20181231_def.xml Schema e60526117gd/edgar-20181231.xsd | valid
- _118gd | 40-F GOOD. | 40-F GOOD. |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "40-F" ,"periodOfReport" : "12-31-2018" ,"emergingGrowthCompanyFlag" : false }
Instance e60526118gd/e60526118gd-20081231.htm ReadMeFirst Linkbase e60526118gd/edgar-20181231_lab.xml Linkbase e60526118gd/edgar-20181231_pre.xml Linkbase e60526118gd/edgar-20181231_def.xml Schema e60526118gd/edgar-20181231.xsd | valid
- _119gd | 40-F ,O, GD. | 40-F ,O, Commented EntityPrimarySicNumber GD. |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "40-F" ,"periodOfReport" : "12-31-2018" ,"emergingGrowthCompanyFlag" : false }
Instance e60526119gd/e60526119gd-20081231.htm ReadMeFirst Linkbase e60526119gd/edgar-20181231_lab.xml Linkbase e60526119gd/edgar-20181231_pre.xml Linkbase e60526119gd/edgar-20181231_def.xml Schema e60526119gd/edgar-20181231.xsd | valid
- _120gd | 40-F, GOOD. | 40-F,dead GOOD. |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "40-F" ,"periodOfReport" : "12-31-2018" ,"emergingGrowthCompanyFlag" : false }
Instance e60526120gd/e60526120gd-20081231.htm ReadMeFirst Linkbase e60526120gd/eifrs-20181231_lab.xml Linkbase e60526120gd/eifrs-20181231_pre.xml Linkbase e60526120gd/eifrs-20181231_def.xml Schema e60526120gd/eifrs-20181231.xsd | valid
- _121gd | 40FR12B GOOD. | 40FR12B GOOD. |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "40FR12B"}
Instance e60526121gd/e60526121gd-20081231.htm ReadMeFirst Linkbase e60526121gd/eifrs-20181231_lab.xml Linkbase e60526121gd/eifrs-20181231_pre.xml Linkbase e60526121gd/eifrs-20181231_def.xml Schema e60526121gd/eifrs-20181231.xsd | valid
- _122gd | 40FR12B A,GD. | 40FR12B A,GD . |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "40FR12B"}
Instance e60526122gd/e60526122gd-20081231.htm ReadMeFirst Linkbase e60526122gd/eifrs-20181231_lab.xml Linkbase e60526122gd/eifrs-20181231_pre.xml Linkbase e60526122gd/eifrs-20181231_def.xml Schema e60526122gd/eifrs-20181231.xsd | valid
- _123gd | 40FR12B Ou*,GD. | 40FR12B Ou,GD . |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"submissionType" : "40FR12B"}
Instance e60526123gd/e60526123gd-20081231.htm ReadMeFirst Linkbase e60526123gd/eifrs-20181231_lab.xml Linkbase e60526123gd/eifrs-20181231_pre.xml Linkbase e60526123gd/eifrs-20181231_def.xml Schema e60526123gd/eifrs-20181231.xsd | valid
- _124gd | 8-K, GOOD | 8-K, GOOD |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"periodOfReport" : "10-26-2018" , "emergingGrowthCompanyFlag" : false , "submissionType" : "8-K"}
Instance e60526124gd/e60526124gd-20081231.htm ReadMeFirst Linkbase e60526124gd/edgar-20181231_pre.xml Linkbase e60526124gd/edgar-20181231_lab.xml Linkbase e60526124gd/edgar-20181231_def.xml Schema e60526124gd/edgar-20181231.xsd | valid
- _125gd | 10-Q,GD | 10-Q GD |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"periodOfReport" : "09-29-2018" , "emergingGrowthCompanyFlag" : false , "smallBusinessFlag" : false , "submissionType" : "10-Q"}
Instance e60526125gd/e60526125gd-20081231.htm ReadMeFirst Linkbase e60526125gd/edgar-20181231_pre.xml Linkbase e60526125gd/edgar-20181231_lab.xml Linkbase e60526125gd/edgar-20181231_def.xml Schema e60526125gd/edgar-20181231.xsd | valid
- _126gd | 10-K, GOOD | 10-K, GOOD |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"periodOfReport" : "12-31-2018" , "emergingGrowthCompanyFlag" : false , "acceleratedFilerStatus" : "Large Accelerated Filer", "smallBusinessFlag" : false , "shellCompanyFlag" : false , "submissionType" : "10-K"}
Instance e60526126gd/e60526126gd-20081231.htm ReadMeFirst Linkbase e60526126gd/edgar-20181231_pre.xml Linkbase e60526126gd/edgar-20181231_lab.xml Linkbase e60526126gd/edgar-20181231_def.xml Schema e60526126gd/edgar-20181231.xsd | valid
- _127gd | 8-K, Ri,Gd | 8-K, Ri,Commented PreCommencementIssuerTenderOffer, Gd |  |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | {"periodOfReport" : "10-26-2018" , "emergingGrowthCompanyFlag" : false , "submissionType" : "8-K"}
Instance e60526127gd/e60526127gd-20081231.htm ReadMeFirst Linkbase e60526127gd/edgar-20181231_pre.xml Linkbase e60526127gd/edgar-20181231_lab.xml Linkbase e60526127gd/edgar-20181231_def.xml Schema e60526127gd/edgar-20181231.xsd | valid