Am I required to use existing linkbase roles or make up my own? Can they change with every submission?
EDGAR Filer Manual v11 rule 6.7.12 explains that filers should develop an ordering and naming scheme that is appropriate to the organization of their Original HTML/ASCII Document while supporting a sensible (though obviously not identical) rendering. That implies filer-specific roles. Changing the roles frequently is akin to frequently changing the elements used in the instance: there is no rule against it, but given such freedom to define the roles at the outset, a reasonable amount of forethought should lead to a stable arrangement.
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- Am I required to use existing linkbase roles or make up my own? Can they change with every submission?