Rule ID: DQC.US.0248.10960
Status: Public Review
Public Review: August 15 - September 30, 2026

Purpose:

The purpose of Rule DQC.US.0248 is to ensure that 11-K filings (Employee Stock Purchase, Savings and Similar Plans) properly tag the DocumentType and AmendmentFlag cover page elements with a member on the LegalEntityAxis. According to SEC EDGAR XBRL guidance, the cover page of 11-K filings should be tagged to a specific legal entity using the LegalEntityAxis to identify which entity the filing pertains to.

Conditions:

Assertion 10960 fires when all of the following are true:

1. The filing is an 11-K filing, identified by DocumentType having a value of 11-K, 11-K/A, or 11-KT.
2. Either or both of the following conditions exist:
   • The DocumentType element is not tagged with a member on LegalEntityAxis.
   • The AmendmentFlag element is not tagged with a member on LegalEntityAxis.

11-K filings relate to employee benefit plan financial statements. Unlike standard corporate filings, these filings often involve multiple legal entities (e.g., the plan itself, the employer/sponsor). The SEC requires that cover page elements be tagged with a LegalEntityAxis member to clearly identify which entity the filing pertains to. Without this tagging, data consumers cannot determine the legal context of the filing, leading to ambiguity in automated data extraction and analysis.

The filing is an 11-K filing and the DocumentType element has NOT been tagged with a member on the LegalEntityAxis. In addition the AmendmentFlag element has NOT been tagged with a member on the LegalEntityAxis. The SEC guidance for 11-K filings is that the cover page should be tagged to a member on the LegalEntityAxis. Please tag the DocumentType and AmendmentFlag elements with a member on the LegalEntityAxis. See section 3.2.7 of the SEC EDGAR XBRL Guide for guidance on tagging the cover page of 11-K filings.

Rule Element Id: 10960
Rule version: 29.0.0RC1

The rule element ID is used to identify unique elements or combinations of elements tested in the rule.

Assertion 10960 first checks whether the filing is an 11-K type by examining the DocumentType DEI element for values 11-K, 11-K/A, or 11-KT. If the filing is an 11-K, the rule then checks two conditions:

1. Whether any fact for DocumentType exists with a member on dei:LegalEntityAxis.
2. Whether any fact for AmendmentFlag exists with a member on dei:LegalEntityAxis.

If either element is missing the LegalEntityAxis dimension, the assertion fires. The message is dynamically constructed to indicate which element(s) are missing the required axis tagging.

Filers should:

• Tag both DocumentType and AmendmentFlag on the cover page with a member on LegalEntityAxis identifying the legal entity to which the 11-K filing pertains.
• Refer to Section 3.2.7 of the SEC EDGAR XBRL Guide for specific guidance on 11-K cover page tagging.

The rule exists in the 2026 US GAAP taxonomy version.

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