605-34 : EDGAR Filer Manual v65 6.5.34 page 6-18

Created by: SEC Office of Structured Disclosure

Tag restrictions in 5.2.2 apply to footnote content.

The content of a link:footnote element must satisfy a content model derived from the BODY tag as defined in 5.2.2. XBRL 2.1 allows link:footnote elements to contain XHTML. HTML as accepted by EDGAR is detailed in Section 5.2.2 and is based on HTML 3.2 elements and entities, with extensions (such as allowing the "style" attribute) and restrictions (such as disallowing the "textarea" element). Footnote content may additionally use HTML elements "span", "tbody", "thead" and "tfoot".

REMARK: XBRL footnotes are not text blocks. Any quoted HTML appearing in an XBRL footnote is just a string. All processing should treat it as a string and nothing more.

References

Variations

Number Name Description References Data Inputs Result Outputs
_000gd 6.5.34 An instance with a footnote containing valid XHTML body with no active content, GOOD. An instance with a footnote containing a valid XHTML body with no active content, GOOD. 10865 
    valid
 
_001ng 6.5.34 An instance with a footnote containing javascript and many active content HTML tags, NOGOOD. An instance with a footnote containing javascript and many active content HTML tags, NOGOOD. 10865   
_002ng 6.5.34 Instance with footnote tag containing the prohibited 'html' root element, NOGOOD. Instance with footnote tag containing the prohibited 'html' root element, NOGOOD. 10865   
_003ng 6.5.34 Instance with footnote tag containing an href to a non-SEC site, NOGOOD. Instance with footnote tag containing an href to a non-SEC site, NOGOOD. 10865   
_004gd 6.5.34 Instance with footnote tag containing an href to http://www.sec.gov/Archives/edgar/data/, GOOD. Instance with footnote tag containing an href to http://www.sec.gov/Archives/edgar/data/, GOOD. 10865 
    valid
 
_005gd 6.5.34 Instance with footnote containing unbalanced - but escaped - HTML, GOOD. Instance with footnote containing unbalanced tags in escaped HTML, GOOD. 10865 
    valid
 
_006gd 6.5.34 Instance with footnote containing disallowed - but escaped - HTML, GOOD. Instance with footnote containing a javascript popup and an off site link in escaped HTML, GOOD. 10865 
    valid
 
_007ng 6.5.34 Image src attribute points to non existent local image, NOGOOD. Image src attribute points to non existent local image, NOGOOD. 10865   
_008ng 6.5.34 Image src attribute points to a jpg that is not really an image, NOGOOD. Image src attribute points to a jpg that is not really an image, NOGOOD. 10865