Created by: SEC Office of Structured Disclosure
The elements defined in a company extension schema must not have any authoritative references. An xsd:element "has a reference" if the DTS of the instance contains an effective reference arc whose source is that xsd:element. A
reference linkbase should only be attached to a submission when it is a copy of a linkbase published along with a schema for early
adopters. In that situation the schema would have a targetNamespace attribute of some authority other than the registrant itself. REMARK: A company extension also cannot remove or change references in standard taxonomies (this is a technical consequence of the
rule prohibiting URI fragments other than shorthand xpointers). REMARK: This only applies to company extension linkbases. If there were a reference linkbase in edgartaxonomies.xml, then it would be
included in a 'good' test variation.An element that has a company specific namespace must not have a reference.
Number | Name | Description | References | Data Inputs | Result Outputs | ||||||||||||||||||
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_000gd | 6.18.1, reference linkbase exists but it is empty of arcs, GOOD. | reference linkbase exists but it is empty of arcs, GOOD. | 10491 |
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_001ng | 6.18.1, arc to (local, not standard) reference for custom element exists, NOGOOD. | arc to (local, not standard) reference for custom element exists, NOGOOD. | 10491 |
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