What does it mean for an element label to be “the same” as the original HTML/ASCII document?
EDGAR Filer Manual rule 6.11.1 states this more precisely. Roughly speaking, all the contents of the Original HTML/ASCII Document must appear somewhere in the EX-101 attachments, and all contents of the EX-101 attachments must appear somewhere in the Original. The rules adopted in Release 33-9002 do not require identical appearance, and neither does the EDGAR Filer Manual. Achieving adequate correspondence is the source of many of the “semantic” rules in EDGAR Filer Manual Chapter 6. This is why standard label linkbases are usually not in the list of taxonomies on the SEC website. Consider: all element labels must match the exact wording in the Original HTML/ASCII file. If a standard label link base were included in the DTS of an instance, then any label that would be different would require both a prohibiting relationship as well as the new label. In the case of the XBRL US GAAP Taxonomies 1.0 us-gaap standard label linkbase, the file is 9MB, containing some 12,000 element labels, yet
