17 CFR § 232.406 - Cover Page XBRL Data Tagging.

---
identifier: "/us/cfr/t17/s232.406"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "17 CFR § 232.406 - Cover Page XBRL Data Tagging."
title_number: 17
title_name: "Commodity and Securities Exchanges"
section_number: "232.406"
section_name: "Cover Page XBRL Data Tagging."
chapter_name: "SECURITIES AND EXCHANGE COMMISSION"
part_number: "232"
part_name: "REGULATION S-T—GENERAL RULES AND REGULATIONS FOR ELECTRONIC FILINGS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "15 U.S.C. 77c, 77f, 77g, 77h, 77j, 77s(a), 77z-3, 77sss(a), 78c(b), 78 78m, 78n, 78n-1, 78o(d), 78w(a), 78 80a-6(c), 80a-8, 80a-29, 80a-30, 80a-37, 7201  and 18 U.S.C. 1350, unless otherwise noted."
regulatory_source: "58 FR 14670, Mar. 18, 1993, unless otherwise noted."
cfr_part: "232"
---


# 232.406 Cover Page XBRL Data Tagging.

Electronic filers submitting Forms 10-K (§ 249.310 of this chapter), 10-Q (§ 249.308a of this chapter), 8-K (§ 249.308 of this chapter), 20-F (§ 249.220f of this chapter) or 40-F (§ 249.240f of this chapter) who are required to submit Interactive Data Files (§ 232.11) 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.

[84 FR 12722, Apr. 2, 2019]