605-15 : EDGAR Filer Manual v65 6.5.15 page 6-11

Created by: SEC Office of Structured Disclosure

Block text content containing a left angle bracket must be well formed XML.

If the un-escaped content of a fact with base type us-types:textBlockItemType, or a type equal to or derived by restriction of type 'escapedItemType' in a standard taxonomy schema namespace contains the "<" character followed by a QName and whitespace, "/>" or ">", then the un-escaped content must contain only a sequence of text and XML nodes.

The "<" character may appear in the text content of an XML element as "&lt;", "&#x3C;", "&#60;" or some other guise; when it appears, the content of the element will then be "un-escaped" for analysis. If "<"is followed by a QName and whitespace, then the content is tested for XML well-formedness.

The element name has no significance in this rule, only the base type. For example, although the name of an element in a standard taxonomy having base type textBlockItemType conventionally ends with the string "TextBlock", the reverse is not always true.

Example XBRL Text After "un-escaping" Valid

<eg:AcidityTextBlock>

ph&lt;1.0

</eg:AcidityTextBlock>

pH < 1.0 Yes. Without a QName the un-escaped content is not interpreted as markup.

<us-gaap:InventoryTextBlock contextRef="x">

Inventory&lt;BR>

</us-gaap:IntentoryTextBlock>

Inventory<BR> No

<us-gaap:InventoryTextBlock contextRef="x">

3. &lt;b>Inventory&lt;/b>

</us-gaap:IntentoryTextBlock>

3. <b>Inventory</b> Yes

<eg:BenchmarkTextBlock>

The &lt;i>S&amp;amp;P 500&amp;reg;&lt;/i>

Index

</eg:BenchmarkTextBlock>

The <i>S&amp;P 500&reg;</i>

Index

Yes

Some software applications may render the resulting content of the element as if it was embedded in an HTML 3.2 document, and well-formed XML is a prerequisite for well-formed HTML. Considering the status of the text as a kind of management assertion, well-formed XML is in the interest of the registrant because it decreases the likelihood of incorrect renderings.

HTML entity references such as &reg; must be doubly quoted as shown in the example above. Likewise, an XML entity reference such as &amp; will appear in the un-escaped text only if doubly quoted.

REMARK: In XML it is vital to distinguish the DOM from its various serializations. For a text block, the DOM node starts as an element with one child text node; exactly one. It is that child text node that you now treat as a string, wrap <body> and </body> around it, then re-parse and validate against edbody.dtd; the grammar for the % Flow entity is clear.

REMARK: By contrast, the content of a footnote according to XBRL 2.1 is any alternating sequence of text nodes and element nodes drawn with names in the xhtml namespace. The serialization does not (and cannot) matter. The additional constraint on footnotes imposed by EDGAR is that a footnote cannot just contain any old sequence of text and element DOM nodes. It has to be a sequence of DOM nodes that would be valid if they were the children of a body node instead. You do not read the footnote as a text node (that might have ampersands and angle brackets), as if it were itself a serialization. You take that sequence of DOM nodes, make them the children of a <body> node and validate.

REMARK: Only restrictions of the textBlockItemType are relevant because the base type xbrli:stringItemType is declared final in the XBRL 2.1 schema and cannot be extended.

References

Variations

Number Name Description References Data Inputs Result Outputs
_000gd 6.5.15 Well formed XML in a Text Block using a right angle bracket, GOOD. Well formed XML in a Text Block using a right angle bracket, GOOD. 11151.611968.2 
    valid
 
_001ng 6.5.15 Not well-formed XML in a Text Block (unmatched <br>), NOGOOD Not well-formed XML in a Text Block (unmatched <br>), NOGOOD 11151.611968.2   
_002gd 6.5.15 A text block with two colons in quoted XML that can mess up some parsers, GOOD. A text block with two colons in quoted XML that can mess up some parsers, GOOD. 11151.611968.2 
    valid
 
_003gd 6.5.15 A text block with one colon that can mess up some parsers, GOOD. A text block with one colon that can mess up some parsers, GOOD. 11151.611968.2 
    valid
 
_007gd 6.5.15 Some less-than signs not marking XML, in a Text Block, GOOD Some less-than signs not marking XML, in a Text Block, GOOD 11151.6 
    valid
 
_008gd 6.5.15 An instance with unbalanced tags in an ordinary String, GOOD. An instance with unbalanced tags in an ordinary String, GOOD. 11151.6 
    valid
 
_009ng 6.5.15 Not well-formed XML in an escapedItemType (unmatched <br>), NOGOOD Not well-formed XML in an escapedItemType (unmatched <br>), NOGOOD 11151.611968.2   
_010ng 6.5.15 Not well-formed XML in an derived restriction of escapedItemType (unmatched <br>), NOGOOD ANot well-formed XML in an derived restriction of escapedItemType (unmatched <br>), NOGOOD 11151.611968.2   
_011gd 6.5.15 Not well-formed XML (unmatched <br>) in a type that is not derived from {SomeStandardNamespace}:escapedItemType, GOOD. Not well-formed XML (unmatched <br>) in a type that is not derived from {SomeStandardNamespace}:escapedItemType, GOOD. 11151.611968.2 
    valid
 
_013gd 6.5.15 Well-formed XML containing unquoted comments in between balanced tags, GOOD. Well-formed XML containing unquoted comments in between balanced tags in a type that is derived from {SomeStandardNamespace}:escapedItemType, GOOD. 11151.611968.2 
    valid
 
_014ng 6.5.15 Well-formed XML containing unquoted comments prior to some unbalanced tags, NOGOOD. Well-formed XML containing unquoted comments prior to an unbalanced tag, in a type that is derived from {SomeStandardNamespace}:escapedItemType, NOGOOD. 11151.611968.2   
_015ng 6.5.15 Well-formed XML containing unquoted comments prior to some unbalanced tags, followed by a comment, NOGOOD. Well-formed XML containing unquoted comments prior to an unbalanced tag, in a type that is derived from {SomeStandardNamespace}:escapedItemType, followed by a comment, NOGOOD. 11151.611968.2   
_016ng 6.5.15 Well-formed XML containing unquoted comments prior to some unbalanced tags, inside a table cell, NOGOOD. Well-formed XML containing unquoted comments prior to an unbalanced tag, in a type that is derived from {SomeStandardNamespace}:escapedItemType, inside a table cell, NOGOOD. 11151.611968.2   
_017gd 6.5.15 Well-formed XML that contains an unbalanced p tag that is commented out, GOOD. Well-formed XML containing quoted comments that contain unbalanced tags, in a type that is derived from {SomeStandardNamespace}:escapedItemType, inside a table cell, GOOD. 11151.611968.2 
    valid
 
_018ng 6.5.15 Disallowed custom entity declaration in a DOCTYPE, NOGOOD. Disallowed custom entity declaration in a DOCTYPE, NOGOOD. 11151.611968.2