618-01 : EDGAR Filer Manual v65 6.18.1 page 6-73

Created by: SEC Office of Structured Disclosure

An element that has a company specific namespace must not have a reference.

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.

References

Variations

Number Name Description References Data Inputs Result Outputs
_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 
    valid
 
_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