Tagging Facts That Have No Corresponding Text Visible on the Cover Page

There may be instances where you have fact data that you must disclose that does not have corresponding visible text on the cover page. This article covers different instances where fact data may not be visible. Keep in mind that almost all of the fact data should be visible on the cover page when filing Inline XBRL. If your fact data is not covered by one of these cases, you should consult the EDGAR Filer Manual or other SEC guidance and verify that your cover page complies with all of the SEC requirements.

Some Elements Don't Require Visible Data

There are very few elements that do not require visible data. One example of this is the AmendmentFlag element. You should check the EDGAR Filer Manual, Volume II, section 6.5.45 to verify that the element you are using does not require visible data in the document. If it doesn't, you can use the DEI Facts tab on the Document Properties dialog to add the fact value to your document. 

After running the XDX Setup Wizard:

1. Click XDX Report > Taxonomy.
2. Click the DEI Facts tab.
3. Set the Element to the desired element.
4. Set the Value to the fact value.
5. Click Add.
6. Repeat for each element.
7. Click OK.

Sometimes the Visible Text Doesn't Match an Element's Data Type

Occasionally, you may encounter instances where the visible data that corresponds to the data type for the element. The SEC has some transformations that allow the visible text to be transformed into appropraite data for various elements. For example, the SEC provides a transformation ixt-sec:exchnameen that transforms commonly used names of exchanges to their internal EDGAR acronyms. This means when you tag the text "The New York Stock Exchange, Inc." in your document, it can be transformed to "NYSE". The visible text "The New York Stock Exchange, Inc." is not allowed for the SecurityExchangeName element, but using a transformation means the fact data will be set to the allowable value "NYSE".

There are cases where a transformation is not available that would change the visible text in your document into an allowable format for your element. For example, the NoTradingSymbolFlag element has a Boolean data type, meaning its fact data can only be set to "true" or "false". No cover page will have visible text that contains those values in the 12b securities table. You are more likely to see "none", "N/A" or just a dash or empty space in the Trading Symbol column of the table. Another common example is when a company uses an image for the registrant name.

What you can do for these instances is create a hidden fact that is linked to the location that the actual data exists.

1. Select the data would correspond to the fact data for the element.
2. Click XDX Markup > Inline Fact.
3. Set the Element.
4. Click the Advanced button.
5. Choose the Force Hidden option.
6. In the field that becomes available, enter the fact data exactly as it should appear in the XBRL data. For example, enter "true" for the NoTradingSymbolFlag or enter the registrant name exactly as it is registered with the SEC (eg. "Excellent Company /de").
7. Click OK.
8. Click Next.
9. Enter the context for the fact.
10. Click Next.
11. Click Finish.

Sometimes Visible Text Represents Fact Data for More Than One Element

There may be instances when you need to "double tag" text in your document. Text sometimes represents the fact data for more than one element or for an element in more than one context. For example, a security that is traded on multiple exchanges may list the security title and trading symbol only once. Though the title is listed once, it must be tagged with the 12bSecurityTitle element using contexts for each exchange it is traded on. In these cases, you should tag the text twice instead of using hidden facts.

To tag text with more than one element/context:

1. Select the data that must be tagged.
2. Click XDX Markup > Inline Fact.
3. Set the Element.
4. Click Next.
5. Enter the context for the fact.
6. Click Next.
7. Check the option This value is used for more facts (Wizard will run again).
8. Click Finish.
9. Adjust the Element, as necessary to tag the data for the second fact.
10. Click Next.
11. Adjust the context, as necessary to tag the data for the second fact.
12. Click Next.
13. Repeat steps 7-12 for each fact you need to create.
14. Click Finish.