624-12 : EDGAR Filer Manual v65 6.24.12 page 6-79

Created by: SEC Office of Structured Disclosure

Footnotes and Merging

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.

References

Variations

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.  
    valid