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In forceIssuer financial reportingLast checked 13 November 2026

EDGAR XBRL financial data in issuer periodic and current reports (Inline XBRL, 10-K, 10-Q, 8-K, 20-F, 40-F)

A regulatory return listed by the U.S. Securities and Exchange Commission (SEC), United States.

Operating companies and foreign private issuers must tag their cover page and financial statement information (including footnotes, schedules and, in annual reports, auditor information) in Inline XBRL, inside the same document as the rest of the filing, so the figures can be read by software as well as by people; a June 2018 rule (Release 33-10514) phased this requirement in. This library treats the periodic and current reports that carry this data (Forms 10-K, 10-Q, 8-K for domestic filers, and Forms 20-F and 40-F for foreign private issuers) as one return rather than several near-duplicate ones. Source

The facts

Who files
Domestic registrants filing annual reports on Form 10-K, quarterly reports on Form 10-Q, or current reports on Form 8-K (cover page and any revised financial statements); foreign private issuers filing annual reports on Form 20-F or Form 40-F (cover page and financial statements), and, for revised financial statements, Form 6-K. Source
How often
Annual for Form 10-K, Form 20-F and Form 40-F; quarterly for Form 10-Q; event-driven for Form 8-K and Form 6-K, filed whenever the underlying report is filed. Source
Deadline
Not a separate deadline: the Inline XBRL data is filed as part of the same submission as the underlying form, so it follows that form's own filing deadline, which is set elsewhere in the Exchange Act rules and not covered in this entry. Source
Format
iXBRL. Filed as an Inline XBRL (EX-101-type) attachment inside the EDGAR submission itself. A domestic filer tags using the US GAAP Financial Statement Taxonomy (maintained by FASB) together with the SEC's own DEI (Document and Entity Information), Country, Currency, Exchange, NAICS, SIC and STPR taxonomies; a foreign private issuer that reports under IFRS instead uses the IFRS Taxonomy (plus DEI and the other SEC taxonomies), while one that reports under US GAAP uses the US GAAP taxonomy like a domestic filer. Source
How it is filed
Filing routes recorded for the SEC: EDGAR (Electronic Data Gathering, Analysis, and Retrieval); Investment Adviser Registration Depository (IARD) and Private Fund Reporting Depository (PFRD); Central Registration Depository (CRD). See how firms file with the SEC.
Status
In force
Legal basis
Group
Issuer financial reporting

Templates (0)

The library lists no templates for this return.

Not a form with its own schedules: Inline XBRL tags the cover page and financial statements of whichever underlying periodic or current report is filed, so no breakdown is given here. Source

Validation rules

The SEC publishes the checks it runs on this return. They could not be counted from the published material. Software can run them exactly as published. Source

How they are written: EDGAR validates every Inline XBRL submission against the relevant year's SEC and FASB taxonomy files (schema and calculation/definition linkbases) and the rules in Chapter 6 of the EDGAR Filer Manual, Volume II, and the separate EDGAR XBRL Guide..

The exact number of validation rules was not counted from an HTML page this session; the Filer Manual's own Interactive Data chapter is only 64 KB, which suggests the detailed technical rules live mainly in the separate EDGAR XBRL Guide rather than in the Filer Manual itself.

The rules, on sec.gov

How they were counted

Not counted here.

Counts are in the SEC's own unit, so they are not comparable with other regulators' counts.

Public data

Published firm by firm. Every periodic and current report, with its Inline XBRL data, is public on EDGAR as soon as filed, and searchable through EDGAR Full Text Search. Source

Where it is published

  • EDGAR Full Text Search

    Firm by firm · Web search; underlying JSON API at efts.sec.gov

    Full-text search of every EDGAR filing's documents and attachments since 2001, including Form 13F, the Form SBSE family, Form 1-K and the Inline XBRL-tagged periodic and current reports covered here. Source

Official documents (7)

The SEC's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

  • SEC.gov Inline XBRL

    Guidance · HTML · 17 January 2025

    Lists, by filer group (operating companies, funds, self-regulatory organisations, security-based swap entities and execution facilities, broker-dealers), exactly which filings must use Inline XBRL and every rule release that put that requirement in place; the source for the Form 17-H/X-17A-5 Inline XBRL point before the September 2026 exemption.

  • SEC.gov Standard Taxonomies: Operating Companies

    Taxonomy · HTML · 16 March 2026

    Lists the EDGAR submission types that may carry Inline XBRL (10-K, 10-Q, 8-K, 20-F, 40-F, 6-K, S-1 and others) and the taxonomy releases (US GAAP, IFRS, DEI, CYD, ECD, FFD, RXP, SPAC) each may or must use.

  • Release 33-10514, Inline XBRL Filing of Tagged Data

    Legal text · PDF · 697.9 KB

    Adopted June 28, 2018. Server gave no usable Last-Modified date for this PDF.

    SHA-256 5c5f0227d94bshow in full5c5f0227d94b2576894f267b7a78ad9355f4b32690badf0f258445c5bfbbb224
  • SEC.gov rule-release page for 33-10514

    Legal text · HTML

    Confirms the release's title and that it is current.

  • EDGAR Filer Manual, Volume I: General Information (Version 43)

    Instructions · PDF · 373.0 KB · 19 March 2026

    Requirements for becoming and staying an EDGAR filer.

    SHA-256 1abb4c0faf4cshow in full1abb4c0faf4ce9261fddc147fb2cf28ffe4ba434b0cc7420707c0d001511aeb7
  • EDGAR Filer Manual, Volume II: EDGAR Filing (Version 78)

    Instructions · PDF · 4.9 MB · 14 September 2026

    Matches EDGAR Release 26.3 (Sept 14, 2026), named on the Submit Filings page.

    SHA-256 816bbe2b5d26show in full816bbe2b5d2677ddc94e6199b446a8a856a54596704021a7b9ff592c0bc26cf3
  • EDGAR Filer Manual Vol II, Chapter 6: Interactive Data

    Instructions · PDF · 62.8 KB · 14 September 2026

    The chapter of the Filer Manual covering Inline XBRL/interactive data submissions; only 64 KB, so most detailed XBRL validation rules live in the separate EDGAR XBRL Guide, not fetched here.

    SHA-256 dd58a37f9e77show in fulldd58a37f9e7758ba3d48fae978f12b7b6b31245495ffeaa8fc6ba4f4fc9aa470

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's own text, and the way Line4 has collected and arranged these records, are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The facts themselves belong to no one. The regulators' document titles, template names, quoted terms and documents belong to them and are not covered by this licence: see SEC's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text. Not affiliated with or endorsed by any regulator.

Last checked 13 November 2026.