Created by: SEC Office of Structured Disclosure
Footnotes of a report are displayed at the bottom of a report, sequentially numbered, and the footnote marks are numbers that appear as a superscript to the right of each fact to which they refer. Every report's footnote numbering is local to that report, so that if a fact with a footnote is displayed in two different reports, it will be displayed with the same footnote text at the bottom of the report, but a different superscript number. If all of the facts on a row have the same footnote mark, then that footnote mark is removed from the facts and "merged" to a position just to the right of the row labels and removed from the cells. If all of the facts on a column have the same footnote mark, then that footnote mark is "merged" into the heading of the column and removed from the cells.Footnotes and Merging
Number | Name | Description | References | Data Inputs | Result Outputs | ||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|
_000gd | Simple instance with five footnotes. | Five footnotes appear on the two different reports with different numbering and appear everywhere they can appear: on column or row headings and on individual cells. One of them is lengthy. |
|
|