Adding XBRL Footnotes

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XBRL Footnote Requirements

Use XBRL footnotes to tag text at the bottom of face financial pages preceded by distinct superscripts as required by the SEC (see EFM 6.6.40). While you are required to tag XBRL footnotes on the face statements, they are optional within the notes to the financial statements (see SEC Staff Interpretations and FAQs Question F.3).

Tagging XBRL Footnotes

To tag text below a table as a footnote:

  1. Open the document and make sure Show XBRL is on.

  2. Choose an XBRL profile if one is not already applied.

  3. Select the footnote text. Do not include the footnote identifier, such as (1).

  4. Click Add Footnote on the XBRL toolbar.

  5. Name the footnote and click Apply.

XBRL footnotes appear in yellow.

Tagging XBRL footnotes

Applying Footnotes to Related Facts

To apply an XBRL footnote to the related XBRL Fact in the table:

  1. Select the table cell that is related to the XBRL footnote.

  2. In the Fact Details panel, click Manage Footnotes.

  3. Select the footnote and click Apply.

Footnotes applied to a fact are listed under XBRL Footnote in the Fact Details panel.

Applying XBRL footnotes to a fact

Managing XBRL Footnotes

To make changes to an XBRL footnote:

  • Edit text in a footnote: Click in the footnote and add or remove text in a footnote selection.

  • Change an XBRL footnote name: Click Footnotes from the XBRL toolbar and double-click the footnote label to make changes.

  • Remove an XBRL footnote from a fact: Select the fact and click Manage Footnotes. Uncheck the footnote and click Apply. When you need to move a footnote, first remove it from the current text selection and apply it to another selection of text.

  • Delete an XBRL footnote from the document: Click Footnotes from the XBRL toolbar, select a footnote, and click Delete.