What does it mean to “use the C&I Industry Taxonomy” if the filing cannot refer to C&I Taxonomy linkbases?
As EDGAR Filer Manual rule 6.6.29 says: The calculation, definition, and presentation linkbases published along with standard taxonomies schemas are extremely useful ways to communicate how elements are related to each other, but these linkbases are to be used as templates by preparers to build their own linkbases to communicate their own intended relationships. Also, any element in a standard taxonomy schema may be used in an instance that has the schema in its DTS independently of which “industry” linkbases it might have appeared in. Therefore it is the elements standing by themselves with their definitions, references and attributes that are definitive.
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