DEI (Document and Entity Information)

DEI (Document and Entity Information) is the standardized XBRL taxonomy used to tag the metadata about a filing and the entity that submitted it. While the US-GAAP taxonomy covers the numbers in the financial statements, the DEI taxonomy covers the descriptive facts on the cover page and document context — items such as the registrant's name, Central Index Key, document type, fiscal year and period focus, the period-end date, the trading symbol, and the public float. These tags tell software what the document is, who filed it, and what period it covers.

DEI tagging is required on the cover pages of periodic reports, which is what makes a filing's basic identifying details machine-readable.

Every XBRL filing needs context that goes beyond the financial figures themselves: a machine reading the data has to know which entity reported it and over what period. The DEI taxonomy supplies the standardized elements for exactly this information. Common DEI facts include the entity registrant name, the entity Central Index Key, the document type (for example, 10-K), the document period end date, the document fiscal year focus, the document fiscal period focus, and the entity's trading symbol.

The SEC has expanded cover-page tagging over time so that key identifying details of a filing are captured as structured DEI data alongside the financial statements. Because these elements are standardized, software can reliably determine the filer, the form type, and the reporting period for any filing without parsing free text.

GeminIQ uses DEI data to correctly associate each set of XBRL financial facts with the right company, form type, and reporting period, which is essential for assembling accurate historical time series from EDGAR.