607-12 : EDGAR Filer Manual v65 6.7.12 page 6-49

Created by: SEC Office of Structured Disclosure

Content of the roleType definition element.

A link:roleType element must contain a link:definition child element whose content will communicate the title of the financial statement section, the level of facts in the instance that a presentation relationship in the base set of that role would display, and sort alphanumerically into the order that statements and footnotes appear in the official HTML/ASCII document. The link:roleType link:definition text must match the following pattern:

{SortCode} - {Type} - {Title}

The {Type} must be one of the words 'Disclosure', 'Document', 'Schedule' or 'Statement'.

The meaning of the base set appears in {Title}.

{SortCode} is used only to sort base sets for display. The sort code is sorted alphanumerically, not numerically, so "10" would appear before "2". Filers must choose a scheme for their sort code and declare separate role types so as to achieve the following:

  1. Each Statement must appear in at least one base set, in the order the statement appeared in the official HTML/ASCII document.
  2. If the presentation relationships of more than one base set contains the facts of a Statement (to achieve a layout effect, such as a set of rows, followed by a table with a dimension axis on the vertical, followed by another set of rows) then the {SortCode} of that base set must sort in the order that the rows of the Statement will be displayed.
  3. A Statement that contains parenthetical disclosures on one or more rows must have a base set immediately following that of the Statement, where all facts in its parenthetical disclosures appear in presentation relationships.
  4. All base sets containing the contents of Footnotes (level i) should appear after base sets containing the contents of Statements (level i).
  5. A Text Block for each Footnote must appear in at least one presentation relationship in a base set.
  6. Each base set for a "Footnote as a Text Block" presentation link must contain one presentation relationship whose target is a Text Block.
  7. Base sets with presentation relationships for a Footnote tagged at level (ii) should appear after all base sets tagged at level (i).
  8. A base set with presentation relationships for a Footnote tagged at level (iii) should appear after all base sets tagged at level (ii).
  9. A base set with presentation relationships for a Footnote tagged at level (iv) should appear after all base sets tagged at level (iii).
  10. Base sets with {Type} 'Document' should appear before all other base sets as Cover" pages with level "0".

The {Title} is the text that follows " - " in the link:definition. The text should distinguish to a human reader what each separate relationship group contains. The table below shows an example in which the filer has simply used a two-digit sequence number.

The {Title} must not contain scale or units (such as "in millions of US dollars except per share data") text.

Note: The link:definition MUST NOT have leading or trailing XML whitespace or newlines.

Example link:definition Text Each Footnote as a Text Block Each Accounting Policy as a Text Block Each Table in a Footnote as a Text Block Individual Values or Narratives
01 - Statement - Statement of Income Yes
02 - Statement - Balance Sheet Yes
03 - Statement - Balance Sheet (Parenthetical) Yes
04 - Statement - Cash Flows Yes
05 - Statement - Changes in Equity Yes
06 - Statement - Comprehensive Income Yes
07 - Disclosure - Accounting Policies Yes
08 - Disclosure - Inventories Yes
09 - Disclosure - Earnings per Share Yes
10 - Disclosure - Unearned Revenue Yes
11 - Disclosure - Equity Yes
12 - Disclosure - Accounting Policies, by Policy Yes
13 - Disclosure - Inventories (Tables) Yes
14 - Disclosure - Unearned Revenue (Tables) Yes
15 - Disclosure - Equity, Share Repurchases (Table) Yes
16 - Disclosure - Equity, Dividends (Table) Yes
17 - Disclosure - Inventories (Detail) Yes
18 - Disclosure - Unearned, by Component (Detail) Yes
19 - Disclosure - Unearned, by Segment (Detail) Yes
20 - Disclosure - Equity, Share Repurchases (Detail) Yes
21 - Disclosure - Equity, Dividends (Detail) Yes

Defining roles is important, because the renderer displays all the facts in an instance if they appear in an effective presentation relationship, and displays facts only when they appear in an effective presentation relationship in a base set of the role. Note that if the link:definition text matches "{SortCode} - {Type} - {Title}" then the renderer shows only the {Title} part, having removed any layout qualifiers (see 6.24.16) from the text.

REMARK: This applies only to company extension schemas, so that exceptions in the us-roles-YYYY-MM-DD.xsd schemas are not invalid.

References

Variations

Number Name Description References Data Inputs Result Outputs
_000gd 6.7.12 Role has definition element matching "[0-9]+ \- {Statement|Disclosure|Schedule|Document} \-.*[\S]", GOOD. Role has definition element matching "[0-9]+ \- {Statement|Disclosure|Schedule|Document} \-.*[\S]", GOOD. 1118411155 
    valid
 
_001ng 6.7.12 Role has no definition element, NOGOOD. Role has no definition element, NOGOOD. 1118411155   
_002ng 6.7.12 Role has a definition element with empty content, NOGOOD. Role has a definition element with empty content, NOGOOD. 1118411155   
_003ng 6.7.12 Role definition element has leading whitespace, NOGOOD. Role definition element has leading whitespace, NOGOOD. 1118411155   
_004ng 6.7.12 Role definition element has trailing whitespace, NOGOOD. Role definition element has trailing whitespace, NOGOOD. 1118411155   
_005ng 6.7.12 Role definition element has embedded newline, NOGOOD. Role definition element has embedded newline, NOGOOD. 1118411155   
_006ng 6.7.12 Role definition element has misspelled {Type} token, NOGOOD. Role definition element has misspelled {Type} token, NOGOOD. 1118411155   
_007ng 6.7.12 Unused label role resource role definition element has no dashes or digits, NOGOOD (WILL BE GOOD IN A FUTURE RELEASE). Unused label role resource role definition element has no dashes or digits, NOGOOD (WILL BE GOOD IN A FUTURE RELEASE). 1118411155   
_201gw 6.7.12 One statement after one policy, GOOD WITH WARNING One statement after one policy, GOOD WITH WARNING