618-02 : EDGAR Filer Manual v65 6.18.2 page 6-73

Created by: SEC Office of Structured Disclosure

Standard elements must have no additional reference elements.

A company extension reference linkbase must not add, remove, or change references for any element declared in a standard taxonomy schema. A company extension also cannot remove or change references in standard taxonomies via prohibition of concept-reference relationships (this is a technical consequence of the rule prohibiting URI fragments other than shorthand xpointers).

REMARK: 6.19 reads "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)." but this does not explicitly say the obvious point that you can't ADD authoritative references, either.

References

Variations

Number Name Description References Data Inputs Result Outputs
_001ng 6.18.2, Local reference for standard element exists, NOGOOD. Local reference for standard element exists, NOGOOD. 10491.11.2