605-46 : EDGAR Filer Manual v65 6.5.46 page 6-24

Created by: SEC Office of Structured Disclosure

Registered securities cover page information

Filers having only a single registered security should have facts in the Required Context for the following elements:

Element cover/dei Type Sample values (remarks)
Security12bTitle cover normalizedString up to 150 characters (Equity):"Common Shares", "Class A Common Stock", "2.2% Exchangeable Subordinated Debentures due 2031", "American Depositary Shares, each representing one half of an Ordinary Share" (Debt): "Series A, Fixed Rate Step-Up Notes Due 2029"
NoTradingSymbolFlag dei Fixed value "true" "true"
TradingSymbol cover normalizedString up to 25 characters "XYZ", "XYZ.A";
SecurityExchangeName cover EDGAR national exchange codes "NYSE" " (Other than National Exchanges are not tagged).
Security12gTitle cover normalizedString "Preferred Shares", "Common shares"
SecurityReportingObligation cover Fixed value "15(d)" (indicates whether security has 15(d) reporting obligation)

For different submission types, registered securities facts are required, optional, or disallowed. The dei fact DocumentType matches the submission type (see 6.5.20 , and see 6.5.55 for an exception). In the table below and in the remainder of section 6.5, the columns represent all variants of different forms, both the variants of 8-K including 8-K12B, 8-K12G3, and 8-K15D5, and amending forms (10-K is amended by a 10-K/A, 8-K12B is amended by 8-K12B/A).

Non-null fact in a context 8-K, 10 KT, 10 K, 10 Q, 10 QT 20-F, 40-F 10-12B, 10-12G 20FR12G, 40FR12G, 20FR12B, 40FR12B 485APOS, 485BPOS, 485BXT, N-1A, N-1A/A All others
Security12bTitle Ot1 Ot1 Ot1* Ot1*    
Security12gTitle Ot1 Ot1 Ot1* Ot1*    
SecurityExchangeName Te Te Te* Te*  
NoTradingSymbolFlag T1 T1 T1* T1*    
TradingSymbol T1 T1 T1* T1* O*  
SecurityReportingObligation O O*    

Ot1 - If inline, then one, but not both non-null facts may exist and be visible. If an ADR, see below.

Ot1* - One, but not both non-null facts may exist. If an ADR, see below.

Te - If inline and Security12bTitle exists, then a non-null fact should exist and be visible.

Te* - If Security12bTitle exists, then a non-null fact should exist.

T1 - If inline and Security12bTitle exists, then one non-null fact, but not both, should exist and be visible.

T1* - If Security12bTitle exists, then one null-null fact, but not both, may exist.

O - If inline, a non-null fact may exist and be visible.

O* - A non-null fact may exist.

Blank - a non-null fact should not exist.

An "ADR Context" is defined as a context with dei:AdrMember as a member of StatementClassOfStockAxis or ClassesOfShareCapitalAxis. If Security12bTitle exists in an ADR Context, then conditions Te and Te* are treated as O and O*, respectively, in all contexts other than ADR Contexts.

Transformation ixt-sec:exchnameen in section 5.2.5.12 transforms commonly used names of exchanges to their internal EDGAR acronyms; for example, the following Inline XBRL element will display in a browser as "The New York Stock Exchange, Inc." but produce the cover page fact with value "NYSE":

<ix:nonNumeric contextRef="x" name="dei:SecurityExchangeName"

format="ixt-sec:exchnameen" >The New York Stock Exchange, Inc.</ix:nonNumeric>

Filers having multiple registered securities each on a different exchange will have cover page facts using these same elements. For each distinct security, the conditions apply to facts within a separate context having a distinct (possibly custom) members of dimensions StatementClassOfStockAxis or ClassesOfShareCapitalAxis in a standard namespace (use the same axis whether a member represents a debt or equity security). Just as with the cover page fact EntityCommonStockSharesOutstanding (see 6.5.26), the presence of more than one security means that there should be no SecurityTitle fact in a context having no dimensions.

For securities trading on multiple exchanges, disaggregate the context where the security title is provided by using dimension EntityListingsExchangeAxis in a standard namespace with members drawn from a standard namespace containing "/exch/". (Keep in mind that Inline XBRL allows a single text fragment to be tagged as more than one fact by nesting ix:nonNumeric tags).

For example, assume there are contexts c, ca, cb, cany, and cach, having the same period and the following axes and members. Contexts "cany" and "cach" disaggregate context "ca":

example context StatementClassOfStockAxis members EntityListingsExchangeAxis members
c    
ca us-gaap:ClassASharesMember  
cb us-gaap:ClassBSharesMember  
cany us-gaap:ClassASharesMember exch:XNYS
cach us-gaap:ClassASharesMember exch:XCHI
cfn xyz:FixedNotes2022Member  
c1 dei:AdrMember  
c2 us-gaap:CommonStockMember  

A US company reporting one class of 12(b) securities trading on a national exchange needs only the required context and three facts:

example context element example value
c Security12gTitle Common Shares
c TradingSymbol XYZ
c SecurityExchangeName NYSE

A US company with only an over-the-counter 12(g) security need only provide its title:

example context element example value
c Security12gTitle Common Shares

A company with multiple classes of securities uses additional contexts to distinguish the data about them:

example context element example value remarks
cany Security12bTitle Common Class A Common Class A, a 12(b) security with the same symbol XYZ traded on New York and Chicago Exchanges.
cach Security12bTitle Common Class A
cany TradingSymbol XYZ
cach TradingSymbol XYZ
cany SecurityExchangeName NYSE
cach SecurityExchangeName XCHI
cb Security12bTitle Common Class B Common Class B, a 12(b) security traded only in New York. So, context cb has no exchange axis member.
cb TradingSymbol XYZ.B
cb SecurityExchangeName NYSE
cfn Security12bTitle 2.375% Notes due 2022 Registered debt traded in New York without a trading symbol.
cfn NoTradingSymbolFlag true
cfn SecurityExchangeName NYSE

Non-US companies with American Depository Receipts (ADR) on a US national exchange should distinguish them from the underlying share class. The trading symbol represents the ADR, not the underlying shares, in the following way:

example context element example value remarks
c1 Security12bTitle ADR representing one half of an Ordinary share It is the ADR that is traded on NYSE, not the Ordinary shares.
c1 TradingSymbol ZYX
c1 SecurityExchangeName NYSE
c2 Security12bTitle Ordinary shares These ordinary shares are only traded on non-US national exchanges.
c2 NoTradingSymbolFlag true

Note that the examples above only illustrate tagged facts and their contexts; it has no bearing on whether any particular registration would be permitted by SEC regulations.

Variations

Number Name Description References Data Inputs Result Outputs
_100gw 20FR12B, T1*, GW. 20FR12B, T1*, GW.    
_101gw 8-K, GW 8-K, GW T Case SecurityRegistration unexpected, because title is not present    
_102gw 8-K, Te GW 8-K, GW Te Case SecurityExchangeName unexpected, because title is not present    
_103gw 8-K, GW 8-K, GW T1 Both trading and Notrading is present    
_104gw 8-K, T1 GW 8-K, T1 Commented trading symbol and security title present, GW  
  • Assertion
    ID: wrn, 60546, TradingSymbol
    FRD:dq
    Count satisfied0
    Count not satisfied1
 
_105gw 8-K, Te GW 8-K, Te, GW    
_106gd 10-12B, GOOD 10-12B, GOOD  
    valid
 
_107gd 1012-botc, GOOD. 1012_botc, GOOD  
    valid
 
_108gd 1012-notc, GOOD. 1012_notc, GOOD  
    valid
 
_109gd 20-F, GOOD 20-F, GOOD  
    valid
 
_110gd 20FR12B, GOOD 20FR12B, GOOD.  
    valid
 
_111gd 20FR12B, T1*, GOOD 20FR12B, T1*, Commented Trading Symbol GOOD.  
    valid
 
_112gw 20FR12B, T1*, GW. 20FR12B, T1*, GW.    
_113gd 20FR12B, OG*, GOOD. 20FR12B, OG*, GOOD.  
    valid
 
_114gd 20FR12B, Te*, GOOD. 20FR12B, Te* Commented SecurityExchangeName, GOOD.  
    valid
 
_115gd 20FR12B, Oth*, GOOD. 20FR12B, Oth*, GOOD.  
    valid
 
_116gd 20FR12B, O*, GOOD. 20FR12B, O*, Commented DocumentAccountingStandard, GOOD.  
    valid
 
_117gd 20FR12B, O*, GOOD. 20FR12B, O*, Un Commented DocumentAccountingStandard, GOOD.  
    valid
 
_118gd 20FR12B, X*, GOOD. 20FR12B, X*, GOOD.  
    valid
 
_119gd 20FR12B, r*, GOOD. 20FR12B, r*, GOOD.  
    valid
 
_120gd 20FR12B, N*, GOOD. 20FR12B, N*, GOOD.  
    valid
 
_121gd 20FR12B, Ot*, GOOD. 20FR12B, Ot* SecurityReportingObligation, GOOD.  
    valid
 
_122gd 20FR12B, Y*, GOOD. 20FR12B, Y*, Commented DocumentRegistrationStatement GOOD.  
    valid
 
_123gd 20FR12B, Ol1*, GOOD. 20FR12B, OL1*, Commented EntityAddressAddressLine2 GOOD.  
    valid
 
_124gd 20FR12B, Oph*, GOOD. 20FR12B, Oph*, GOOD.  
    valid
 
_125gd 40-F GOOD. 40-F GOOD.  
    valid
 
_126gd 40-F, O, GOOD. 40-F, O, Commented EntityPrimarySicNumber GOOD.  
    valid
 
_127gd 40-F, GOOD. 40-F, dead GOOD.  
    valid
 
_128gd 40FR12B GOOD. 40FR12B GOOD.  
    valid
 
_129gd 40FR12B A, GOOD. 40FR12B A, GOOD.  
    valid
 
_130gd 40FR12B Ou*, GOOD. 40FR12B Ou, GOOD.  
    valid
 
_131gd 8-K, GOOD 8-K, GOOD  
    valid
 
_132gd 10-Q, GOOD 10-Q GOOD  
    valid
 
_133gd 10-K, GOOD 10-K, GOOD  
    valid
 
_134gw 8-K, GW 8-K, GW T Case SecurityRegistration unexpected, because title is not present    
_135gw 8-K, Te GW 8-K, GW Te Case SecurityExchangeName unexpected, because title is not present    
_136gw 8-K, GW 8-K, GW T1 Both trading and Notrading is present    
_137gd 8-K, Ri, GOOD 8-K, Ri, Commented PreCommencementIssuerTenderOffer, GOOD  
    valid
 
_138gw 8-K, T1 GW 8-K, T1 Commented trading symbol and security title present, GW  
  • Assertion
    ID: wrn, 60546, TradingSymbol
    FRD:dq
    Count satisfied0
    Count not satisfied1
 
_139gw 8-K, Te GW 8-K, Te, GW    
_140gd 10-K, GOOD 10-K, GOOD, Security Title exists and NoTradingSymbolFlag true.  
    valid
 
_141gd 10-K, Te GOOD 10-K, Te, GOOD, Security Title and Trading Symbol exists, Security Exchange Name missing  
    valid
 
_142gw 10-K, T1 GW 10-K, T1, GW, Security Title exists, Trading Symbol missing  
  • Assertion
    ID: wrn, 60546, TradingSymbol
    FRD:dq
    Count satisfied0
    Count not satisfied1
 
_143gd 10-K, Te GOOD 10-K, Te, GOOD, Security Title exists, NoTradingSymbolFlag true, and Security Exchange Name missing  
    valid
 
_144gd 40-F, GOOD 40-F, GOOD  
    valid
 
_145gd 40-F, GOOD 40-F, GOOD, Security Title exists and NoTradingSymbolFlag true  
    valid
 
_146gd 40-F, GOOD 40-F, GOOD, Security Title and Trading Symbol exists, Security Exchange Name missing  
    valid
 
_147gw 40-F, GW 40-F, GW, Security Title exists, Trading Symbol missing  
  • Assertion
    ID: wrn, 60546, TradingSymbol
    FRD:dq
    Count satisfied0
    Count not satisfied1
 
_148gd 40-F, GOOD 40-F, GOOD, Security Title exists, NoTradingSymbolFlag true, and Security Exchange Name missing  
    valid
 
_149gd 10-K, GOOD 10-K, GOOD, Security Title exists and NoTradingSymbolFlag true.  
    valid
 
_150gd 10-K, Te GOOD 10-K, Te, GOOD, Security Title and Trading Symbol exists, Security Exchange Name missing  
    valid
 
_151gw 10-K, T1 GW 10-K, T1, GW, Security Title exists, Trading Symbol missing  
  • Assertion
    ID: wrn, 60546, TradingSymbol
    FRD:dq
    Count satisfied0
    Count not satisfied1
 
_152gd 10-K, Te GOOD 10-K, Te, GOOD, Security Title exists, NoTradingSymbolFlag true, and Security Exchange Name missing  
    valid
 
_153gd 40-F, GOOD 40-F, GOOD  
    valid
 
_154gd 40-F, GOOD 40-F, GOOD, Security Title exists and NoTradingSymbolFlag true  
    valid
 
_155gd 40-F, GOOD 40-F, GOOD, Security Title and Trading Symbol exists, Security Exchange Name missing  
    valid
 
_156gw 40-F, GW 40-F, GW, Security Title exists, Trading Symbol missing  
  • Assertion
    ID: wrn, 60546, TradingSymbol
    FRD:dq
    Count satisfied0
    Count not satisfied1
 
_157gd 40-F, GOOD 40-F, GOOD, Security Title exists, NoTradingSymbolFlag true, and Security Exchange Name missing  
    valid
 
_158gd 10-K, GOOD 10-K, GOOD, Security 12b Title 100 characters  
    valid
 
_159gd 10-K, GOOD 10-K, GOOD, Security 12b Title 101 characters  
    valid
 
_160gd 10-K, GOOD 10-K, GOOD, Security 12b Title 150 characters  
    valid
 
_161ng 10-K, NOGOOD 10-K, NOGOOD, Security 12b Title 151 characters