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§9.3.2

Header Wrap vs Real Tier

One wrapped label, or two levels of headers?

✅ NormativeSettled. The requirement holds as written.📄 Page ruleCan be applied from the page alone.Read §9.3.2 in the RFC ↗

The requirement

A header line with a rule beneath it, standing over two or more self-standing leaf labels, is a real tier and MUST be rendered as its own header row. Fragments that simply stack with no border and read as one phrase are a wrapped label and MUST be joined with a space into a single header cell.

When it applies

As printed:

As parsed — the failure:

Only "Common Stock" is a real tier here: it has a rule beneath it and spans two self-standing leaves, Shares and Amount. The other three are single wrapped labels — "Capital in Excess of Par Value" is one column heading broken across two lines to fit. Treating all four the same way splits every wrapped label into a phantom two-row tier, which is the error this rule prevents (never invent).

Wrapped header text looks exactly like a two-row tier, so the test is run deliberately rather than by eye.

Sketch of the printed page — layout, not output

Wrap (one header, join with a space):     Real tier (parent phrase over leaves):
| Published    |                          | (Paid as of 12-31-2020) |
| Availability |                          |   2018    |    2019     |
  ↑ fragments concatenate, no border        ↑ spans two sub-columns

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.

The test

A rule beneath the upper line. A printed border under a label, with columns continuing below it, points to a tier.
The lower labels on their own. If each stands as a complete column heading — Shares, Amount, 2018, 2019 — the line above is a tier over them. If the lines only make sense concatenated, they are one wrapped label.
The span. A tier covers two or more leaf columns. A label that sits over exactly one column is a wrap, whatever its line count.

01

✅ SampleThe rule applies

1 YEAR TO / LESS THAN / 2 YEARS wraps across three printed lines and is one header label`wqa`

The month labels and the Total row are bold.

Source page

Header Wrap vs Real Tier — 1 YEAR TO / LESS THAN / 2 YEARS wraps across three printed lines and is one header label. Source page.

Expected output

	LESS THAN 1 YEAR	1 YEAR TO LESS THAN 2 YEARS	2 YEARS TO LESS THAN 3 YEARS	3 YEARS TO LESS THAN 4 YEARS	4 YEARS TO LESS THAN 5 YEARS	5 YEARS OR MORE	TOTAL
Nov-25	1,430	685	310	140	X	X	2,569
Dec-25	1,390	660	295	130	X	X	2,478
Jan-26	1,570	705	320	150	X	X	2,750
Total	4,390	2,050	925	420	8	X	7,797

02

✅ SampleThe rule applies

Committee Membership Until 2025 Meeting`ed`

Committee Membership Until 2025 Meeting — one label wrapped over four lines, not a colspan tier. The checkmarks are rendered as [yes] (see Marks and Symbols in Cells (§9.6.6)).

Source page

Header Wrap vs Real Tier — Committee Membership Until 2025 Meeting. Source page.

Expected output

Name	Age	Director Since	Independent	Financial Expert (1)	Committee Membership Until 2025 Meeting	Committee Membership After 2025 Meeting	Other Public Company Boards
Warren T. Castellan	67	2011	[yes]	[yes]	CC	NCGC
Foster L. Kilbane	67	1993	[yes]		CC	AC, CC	1 (2)
Elias N. Okafor	45	2020	[yes]		CC	CC
Marguerite S. Voss	69	2015	[yes]		NCGC	CC
Desmond K. Hara	62	1993
Adele R. Winslow	67	2013	[yes]	[yes]	CC Chairperson	CC Chairperson	1
Marcus T. Whitfield	72	1993	[yes]	[yes]	AC, NCGC	AC, NCGC
Priya N. Rajan	62	2023	[yes]	[yes]	AC	AC	1
Gerald P. Ashcombe (Lead Director)	76	2019	[yes]		NCGC Chairperson	NCGC Chairperson
Renata M. Solano	67	2024	[yes]		NCGC	NCGC	1
B. Trevor Lindqvist	77	1997	[yes]	[yes]	AC Chairperson	AC Chairperson	1
Naledi K. Osei	60	2020	[yes]		AC, CC	AC, CC	1
Colin J. Whitmore	65	2008 (3)	[yes]		AC, NCGC	CC, NCGC

03

✅ SampleThe rule applies

Water - Weather and Water - Non-Weather each wrap two lines`wat`

both are single labels.

Source page

Header Wrap vs Real Tier — Water - Weather and Water - Non-Weather each wrap two lines. Source page.

Expected output · excerpt

ZipCodes	Tornado	Wind	Hail	Water Backup	Water - Weather	Water - Non-Weather	Fire - Brush	Fire - Home	Lightning	Liability	Theft	All Other Perils
10101	1.038	0.550	0.563	0.861	1.245	1.107	8.499	0.950	1.228	0.558	0.639	1.048
10102	0.695	0.757	1.125	1.092	0.940	1.076	7.715	0.867	1.681	1.186	0.760	0.835
10103	1.216	0.921	0.289	0.770	1.310	1.081	7.694	1.619	1.363	1.445	0.799	1.077
10104	1.144	1.256	1.443	1.116	1.226	0.886	2.208	1.161	0.824	0.749	0.521	0.910
10105	1.036	0.954	0.705	0.851	0.968	1.198	6.187	1.493	0.932	1.215	0.583	0.971
10106	1.234	1.282	0.985	1.193	1.307	1.142	2.219	0.893	1.102	0.782	0.631	1.315
…

04

✅ SampleThe rule applies

5line heaer

Every header is one label wrapped over many lines, e.g. (1) Latest Year Current Expected Losses…; each is joined with spaces into one cell.

Source page

Header Wrap vs Real Tier — 5line heaer. Source page.

Expected output · table 1 of 2

Industry Group	(1) Latest Year Current Expected Losses Prior to Adjustment for Change in Off-Balance	(2) Five Year Current Expected Losses Prior to Adjustment for Change in Off-Balance	(3) Five Year Proposed Expected Losses Prior to Adjustment for Change in Off-Balance	(4) Current Ratio of Manual to Standard Premium	(5) Proposed Ratio of Manual to Standard Premium
Manufacturing	77,510,436	338,649,937	315,156,641	1.162	1.156
Contracting	244,423,390	1,046,738,721	974,416,048	1.108	1.099
Office & Clerical	99,137,891	425,709,394	396,154,601	1.186	1.183
Goods & Services	308,876,410	1,299,162,826	1,209,037,084	1.068	1.062
Miscellaneous	176,900,574	768,557,721	715,461,415	1.080	1.068
Statewide	906,848,702	3,878,818,599	3,610,225,790

Non-conforming output

What the rule rules out.

Industry Group	(1) Latest Year Current Expected Losses Prior to Adjustment for Change in Off-Balance	(2) Five Year Current Expected Losses Prior to Adjustment for Change in Off-Balance	(3) Five Year Proposed Expected Losses Prior to Adjustment for Change in Off-Balance	(4) Current Ratio of Manual to Standard Premium	(5) Proposed Ratio of Manual to Standard Premium
…

05

✅ SampleThe rule applies

MAINTAIN CURRENT COVERAGE`2linebug`

No Action Required wrapped across five lines in one cell. The bracketed field numbers are printed text, the empty boxes are unchecked checkboxes, and the header rows are padded where the payment column has no header. The call-out box covers the first two columns of its row.

Source page

Header Wrap vs Real Tier — MAINTAIN CURRENT COVERAGE. Source page.

Expected output

	Effective \[4 September 1, 2017\]
CURRENT	MAINTAIN CURRENT COVERAGE: No Action Required	OPTION 1: Reduce Benefits	OPTION 2: Convert to Paid-Up	OPTION 3: Surrender Coverage
\[5 Annual\] Premium	$\[6 1,000.00\]	$\[7 1,400.00\]	$\[8 800.00\]	None	Receive a cash payment of $\[17 10,000\].
Maximum Daily Benefit	$\[9 200.00\]	$\[10 200.00\]	$\[11 200.00\]	$\[12 200.00\]
Policy benefits inflate annually?	Yes	Yes	No	No
Maximum Lifetime Guaranty Association Coverage	$\[13 290,000\]	$\[14 290,000\]	$\[15 290,000\]	$\[16 20,000\]
Policy Benefits Above Guaranty Association Coverage	Partial amount may be available up to policy maximum limits, subject to court ruling.		No	No
Check ONE Box if you want Option 1, 2 or 3 to apply		[ ]	[ ]	[ ]

The case that catches people out

A parent phrase can be wrapped and be a tier. "(Paid as of 12-31-2020)" is broken across lines and spans its sub-columns — so "it wrapped" never settles the question on its own. The span does: a phrase that covers more than one leaf column MUST be kept as a tier with its exact colspan, however many lines it takes. A phrase that covers one column is joined into that column's label.

06

❌ Counter-sampleLooks like it applies and does not — or a rendering got it wrong

POOLED RETURN (%) wraps across stacked lines in a narrow column and is one header`3t`

POOLED RETURN (%) wraps across stacked lines in a narrow column and is one header — the contrast against a real tier. The coloured title band spans the whole block, and the bold 1997-2017 row closes it.

Source page

Header Wrap vs Real Tier — POOLED RETURN (%) wraps across stacked lines in a narrow column and is one header. Source page.

Expected output · table 1 of 3

TIMBER IMPACT INVESTING FUNDS
VINTAGE YEAR	POOLED RETURN (%)	ARITHMETIC MEAN (%)	MEDIAN (%)	EQUAL-WEIGHTED POOLED RETURN (%)	UPPER QUARTILE (%)	LOWER QUARTILE (%)	STANDARD DEVIATION (%)	DPI	RVPI	TVPI	NUMBER OF FUNDS
1997-2001	—	—	—	—	—	—	—	—	—	—	2
2002-2004	3.11	3.58	—	3.55	—	—	—	0.94	0.45	1.39	4
2005-2007	4.05	5.44	5.56	5.36	—	—	—	0.86	0.60	1.46	6
2008-2010	4.38	4.51	4.66	4.03	—	—	—	0.30	0.98	1.28	5
2011-2013	—	—	—	—	—	—	—	—	—	—	1
2014-2017	6.06	7.55	—	5.83	—	—	—	0.14	1.00	1.14	3
1997-2017	4.06	5.50	4.94	5.09	7.04	4.46	3.75	0.76	0.64	1.40	21

A label broken inside a word

A space join assumes the break falls between words. When a narrow column breaks inside a word — Distributio / n, Appointe / d — the fragments MUST be joined with nothing: Distribution, Appointed. A wrap with a printed hyphen inside a word (per- / form- / ance) is joined the same way, dropping the hyphens. A hyphen that belongs to the word, as in a compound, stays — see Line-End Hyphenation (§7.2.7). Only a break between words gets a space.

07

✅ SampleThe rule applies

a header wrapped mid-word

Under each scenario the first sub-column is headed Distributio over n; the tier above it (Liquidation - Low, Liquidation - High, Recovery Per Plan) has a rule beneath and spans the sub-columns, so the tier test still holds. The $ printed in its own track joins its value.

Source page

Header Wrap vs Real Tier — a header wrapped mid-word. Source page.

Expected output · excerpt

		Liquidation - Low		Liquidation - High		Recovery Per Plan
	$ in Millions	Distribution	Recovery Claim %	Distribution	Recovery Claim %	Distribution	Recovery Claim %
Notes	Distributable Proceeds
1.i	Gross Sale Price	$9.2		$9.2		$9.2
1.ii	DIP Loan Repayment	(1.4)		(1.4)		(1.4)
1.iii	Selling Costs & Sale Prorations	(0.3)		(0.3)		(0.3)
…
	Total Distributable Proceeds	$7.6		$7.6		$8.7
Notes	Winddown/Administrative Distributions
2.i	Property Funding	$0.0	$0.0 100.0%	$0.0	$0.0 100.0%	$0.0	$0.0 100.0%
…

08

✅ SampleThe rule applies

a wrap with printed hyphens

Trading / per- / form- / ance wraps over four lines with the hyphens printed. Joining with a space would give per- form- ance; the page means performance. See Line-End Hyphenation (§7.2.7).

Source page

Header Wrap vs Real Tier — a wrap with printed hyphens. Source page.

Expected output · the table

	2025			2024
in € m.	Trading revenues reported	Net trading related interest¹	Trading performance	Trading revenues reported	Net trading related interest¹	Trading performance
Interest and credit trading	1,412	1,486	2,898	1,977	1,240	3,217
Equity trading	58	392	450	1,486	402	1,888
Foreign exchange, metal, commodity trading	1,180	4	1,184	1,301	(5)	1,296
Other trading²	1,290	(214)	1,076	720	(392)	328
Total	3,940	1,668	5,608	5,484	1,245	6,729

09

✅ SampleThe rule applies

a wrap that breaks inside a word, twice

Appointe / d / business over the first column of each year group, and Non- / appointed / business beside it. One wrap breaks a word with no hyphen and joins to Appointed; the other breaks at the hyphen of the compound Non-appointed, which is kept. The £'m line is a units row, and the empty gutter between the year groups is not a column.

Source page

Header Wrap vs Real Tier — a wrap that breaks inside a word, twice. Source page.

Expected output · excerpt

	2002			2001
	Appointed business	Non-appointed business	Aggregated basis	Appointed business	Non-appointed business	Aggregated basis
	£'m	£'m	£'m	£'m	£'m	£'m
Profit on ordinary activities before tax	91.2	9.1	100.3	93.5	7.6	101.1
Profit on ordinary activities multiplied by standard rate of UK corporation tax (30%)	27.4	2.7	30.1	28.1	2.3	30.4
Effects of:
Expenses not deductible for tax purposes	1.6	0.1	1.7	1.9	0.1	2.0
…
Current tax charge	3.1	2.2	5.3	9.4	3.6	13.0

Look-alike

Two similar pages that call for different decisions. Synthetic, for teaching the boundary.

A header label on two lines. One wrapped label, or a parent tier over leaves?

A

Wrapped label

Capital in Excess of Par Value	Retained Earnings
12,404	98,112
12,001	91,730

The convention

Join with a space into one header cell.

B

Real tier

Common Stock
Shares	Amount
15,943	$16
15,908	$16

The convention

Keep the tier with its exact colspan.

Look at the structure. What evidence changes the answer?

More

Rule id tables-header-wrap-vs-real-tier · tables headers heuristic