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§6.9

Stacked Headings

A title wrapped over several lines—one heading or several?

✅ NormativeSettled. The requirement holds as written.📄 Page ruleCan be applied from the page alone.Read §6.9 in the RFC ↗

The requirement

The wrapped lines of one title MUST be joined with spaces into one heading. An article number MUST stay with its title. A company name printed above a statement or document title, exhibit labels, units lines and other furniture MUST be kept separate from the title; a title and subtitle MAY be split only where the document establishes distinct roles for them.

When it applies

A stacked heading is printed over two or three centred lines: an article number over its title, a note number over a title that wraps. A company name printed over a statement name looks the same but is not part of the title.

Sketch of the printed page — layout, not output
                ARTICLE 11
     ECONOMIC INCLUSION REQUIREMENTS

21 Total equity
   reconciliation

The question is whether the break is a wrap or a hierarchy. 21 Total equity / reconciliation is a wrap. ARTICLE 11 / ECONOMIC INCLUSION REQUIREMENTS reads as a number and a title — and the number stays with the title.

Reading the examples. Each one pairs a source page with the output the rule expects. ✅ Sample: the rule applies. ❌ Counter-sample: it looks like it applies and does not, or a rendering got it wrong. A non-conforming output, in red, is shown only for contrast. … marks content left out of an excerpt.

Requirements

  • The lines of one title MUST be joined with a single space, in printed order, into one heading.
  • Its lines MUST NOT become two headings at the same level, nor a parent heading with a child.
  • An article or note number printed above its title MUST be the start of that title's heading.
  • A subtitle MAY be a separate element only where the document gives title and subtitle distinct roles; otherwise the lines are one heading.
01

✅ SampleThe rule applies

an article number over its title

ARTICLE 11 and ECONOMIC INCLUSION REQUIREMENTS are centred on two lines, both bold and underlined, at the same size. They form one heading. Its depth is relative: the page does not show the outline above the article.

Source page
Stacked Headings — an article number over its title. Source page.
Expected output · excerpt

ARTICLE 11 ECONOMIC INCLUSION REQUIREMENTS

Section 11.1 Definitions

…

Markdown
## ARTICLE 11 ECONOMIC INCLUSION REQUIREMENTS


Section 11.1 Definitions

<!-- … -->
Stacked Headings · Source page

an article number over its title

Stacked Headings — an article number over its title. Source page.
02

✅ SampleThe rule applies

a note title that wraps

21 Total equity breaks to reconciliation on a second line in the same green face; the earlier 20 Reserves fits on one. Both note titles are printed inside the grid, under one shared header, so each is a full-width band row of a single table (see Split Tables Sharing a Header (§9.2.9)); the wrapped title is joined with a space in its cell.

Source page
Stacked Headings — a note title that wraps. Source page.
Expected output · table
Consolidated Merevald Retail Ltd
As at
29 June 25
$m		 As at
23 June 24
$m		 As at
29 June 25
$m		 As at
23 June 24
$m
20 Reserves
Reserves
Capital profits reserve 58.4 56.2 2.4 2.4
Asset revaluation reserve 64.1 65.9 0.5 0.5
General reserve 41.3 41.3 40.2 40.2
Foreign currency translation reserve (0.8) (1.9) – –
162.9 161.5 43.1 43.1
21 Total equity reconciliation
Total equity at beginning of period 1,348.9 1,441.6 982.2 1,061.3
Total changes in equity recognised in the statement of financial performance 498.6 421.1 344.0 436.5
Transactions with owners as owners:
– Issue of shares as per note 16 104.0 87.3 104.0 87.3
– Dividends paid or provided (305.4) (251.0) (305.4) (251.0)
Total equity at end of period 1,610.7 1,348.9 1,088.5 982.2
Stacked Headings · Source page

a note title that wraps

Stacked Headings — a note title that wraps. Source page.

Company name over a statement title

A company or entity name set directly above a statement, report or agreement title is not part of the title. It MUST be rendered as its own paragraph above the heading, keeping its printed emphasis, and the heading is the title alone:

**CORVANE MEDIA CORPORATION**

# CONDENSED CONSOLIDATED BALANCE SHEETS

(unaudited; $ in millions)

The heading then names the document, so an outline reads "Condensed Consolidated Balance Sheets" rather than repeating the company in every statement title. The same holds for financial statements, agreements and reports alike. The units or date line beneath MUST also stay a separate paragraph. A company name with no title beneath it — only a grid, or a running stack repeated on every page — is furniture; the repetition is judged across the document, see Recurring Page Furniture (§4.6).

Furniture is separated before a title is joined

Exhibit labels, units lines and other furniture MUST be separated from the title before its lines are joined; only the lines of the title itself are joined. See Recognising Ambiguous Headings (§6.7) for the distinction between titles and furniture.

More

Rule id headings-stacked-headings · rule structure headings