Created by: SEC Office of Structured Disclosure
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: 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. 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. Content of the roleType definition element.
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
Number | Name | Description | References | Data Inputs | Result Outputs | ||||||||||||||||||
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_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 |
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_001ng | 6.7.12 Role has no definition element, NOGOOD. | Role has no definition element, NOGOOD. | 1118411155 |
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_002ng | 6.7.12 Role has a definition element with empty content, NOGOOD. | Role has a definition element with empty content, NOGOOD. | 1118411155 |
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_003ng | 6.7.12 Role definition element has leading whitespace, NOGOOD. | Role definition element has leading whitespace, NOGOOD. | 1118411155 |
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_004ng | 6.7.12 Role definition element has trailing whitespace, NOGOOD. | Role definition element has trailing whitespace, NOGOOD. | 1118411155 |
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_005ng | 6.7.12 Role definition element has embedded newline, NOGOOD. | Role definition element has embedded newline, NOGOOD. | 1118411155 |
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_006ng | 6.7.12 Role definition element has misspelled {Type} token, NOGOOD. | Role definition element has misspelled {Type} token, NOGOOD. | 1118411155 |
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_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 |
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_201gw | 6.7.12 One statement after one policy, GOOD WITH WARNING | One statement after one policy, GOOD WITH WARNING |
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