605-19 : EDGAR Filer Manual v65 6.5.19 page 6-12

Created by: SEC Office of Structured Disclosure

Required contexts

An instance covering a reporting period must contain a Required Context that is an xbrli:context having xbrli:startDate equal to 00:00:00 on the first day of the reporting period and xbrli:endDate equal to 24:00:00 on its last day. This rule defines "Required Context". For example, this rule applies to Form 10-Q filings for a company with a June 30, 2009 fiscal year end as follows:

Quarter xbrli:startDate xbrli:endDate
1 2009-07-01 2009-09-30
2 2009-07-01 2009-12-31
3 2009-07-01 2010-03-31

Many submissions require a second Required Context, see 6.5.21 below. Required contexts are distinguished by having no xbrli:segment elements.

REMARK: The absence of required context will cause several other errors in section 6.5, this has a separate error code to help users identify the root error of the cascade.

REMARK: At this point there is only one distinction, between 485BPOS and 497 which require a one day duration, and all other filings having any duration. At some point in the future this will be extended to include columns that indicate the allowable range of durations, for example:

Forms Shortest Typical
485BPOS, 497 P1D P1D
10-K, 10-K/A, 10-KT, F-1, F-3, F-4, F-9, F-10, S-1, S-3, S-4, S-11, N-CSR, N-CSR/A P1D P1Y
10-Q, 10-Q/A, 10-QT, N-Q P1D P9M
N-CSRS, N-CSRS/A P1D P6M

References

Variations

Number Name Description References Data Inputs Result Outputs
_000gd 6.5.19 Full period context in 10K, GOOD Full period context in 10K, GOOD  
    valid
 
_001ng 6.5.19 There are three contexts, but none are default contexts, NOGOOD. Each of the three contexts has a segment, so there are no default contexts, NOGOOD. Note that this will also cause 6.5.20 errors and 6.5.40 warnings because certain required facts must be found in the default context, which does not exist. 10980   
_002gd 6.5.19 One day context in 485BPOS, which has no 'reporting period', GOOD One day context in 485BPOS, which has no 'reporting period', GOOD 10980 
    valid
 
_004gd 6.5.19 Full period context in 10K, GOOD Full period context in 10K, GOOD  
    valid
 
_005gd 6.5.19 Multiple competing periods in a 10K of an early-stage company, GOOD Only one of multiple contexts matches context for required facts CIK, registrant name, etc, GOOD  
    valid