610-05 : EDGAR Filer Manual v65 6.10.5 page 6-61

Created by: SEC Office of Structured Disclosure

A label linkbase must not have a definition for an element defined in a standard taxonomy.

The rule prevents an extension linkbase from removing from, or adding to, the documentation of an element in a standard taxonomy schema. Even a standard element having no published definition must not have a definition added by an extension. This is important for comparability and to prevent contradictory definitions for elements.

REMARK: This only applies to company extension linkbases. If edgartaxonomies.xml were to list a standard taxonomy linkbase containing 'documentation' label roles, then that standard taxonomy linkbase would be included in a 'good' testcase variation.

References

Variations

Number Name Description References Data Inputs Result Outputs
_000gd 6.10.5, Custom documentation on a custom element, GOOD. Custom documentation on a custom element, GOOD. 10491.10.1 
    valid
 
_001ng 6.10.5, Custom documentation on dei element, NOGOOD. Custom documentation on dei element, NOGOOD. 10491.10.1