---
kind: "section"
citation: "17 C.F.R. § 232.406"
title: "17"
number: "232.406"
heading: "Cover Page XBRL Data Tagging."
url: "https://uscodex.org/cfr/17/232.406"
---

# §232.406. Cover Page XBRL Data Tagging.


Electronic filers submitting Forms 10-K ([§ 249.310](/cfr/17/249.310.md) of this chapter), 10-Q ([§ 249.308a](/cfr/17/249.308a.md) of this chapter), 8-K ([§ 249.308](/cfr/17/249.308.md) of this chapter), 20-F ([§ 249.220f](/cfr/17/249.220f.md) of this chapter) or 40-F ([§ 249.240f](/cfr/17/249.240f.md) of this chapter) who are required to submit Interactive Data Files ([§ 232.11](/cfr/17/232.11.md)) in Inline XBRL format in accordance with this Regulation S-T must tag in Inline XBRL electronic format, in the manner provided by the EDGAR Filer Manual, all of the information provided by the electronic filer that is required on the cover page of these forms.


## Notes

### Amendments

[84 FR 12722, Apr. 2, 2019]

### Authority

Authority: 15 U.S.C. 77c, 77f, 77g, 77h, 77j, 77s(a), 77z-3, 77sss(a), 78c(b), 78 l, 78m, 78n, 78n-1, 78o(d), 78w(a), 78 ll, 80a-6(c), 80a-8, 80a-29, 80a-30, 80a-37, 7201 et seq.; and 18 U.S.C. 1350, unless otherwise noted. Section 232.302 is also issued under secs. 3(a) and 302, Pub.L. No. 107-204, 116 Stat. 745.

### Source

Source: 58 FR 14670, Mar. 18, 1993, unless otherwise noted.

### Amendments

[84 FR 12722, Apr. 2, 2019]