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§9.3.3

Multi-Row Header Tiers

Several header rows—keep the tiers or flatten them?

✅ NormativeSettled. The requirement holds as written.📄 Page ruleCan be applied from the page alone.Read §9.3.3 in the RFC ↗

The requirement

Every printed header tier MUST be rendered as its own header row, with exact colspans. A group header MUST span only its data columns; the row-label stub takes a rowspan across the header rows instead.

When it applies

Sketch of the printed page — layout, not output
Printed:  |            BI          |            PD          |
          | Indicated  | Proposed  | Indicated  | Proposed  |

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.

Every real tier is kept

Both rows are rendered with their spans — [colspan=2]BI over Indicated | Proposed, and so on.

The stack MUST NOT be flattened into one row of concatenated labels: "BI Indicated", "BI Proposed" is non-conforming, not a stylistic choice. It destroys the grouping that the page printed and makes the number of header rows depend on the producer rather than the page.

A wrapped parent phrase is still a tier. "(Paid as of 12-31-2020)" broken across two lines and spanning its sub-columns is a genuine tier — "it wrapped" does not demote it. The span, not the line count, decides; Header Wrap vs Real Tier (§9.3.2) has the full test.

01

✅ SampleThe rule applies

Four stacked header rows5lineperrow

benefit period › inflation › Incurred Age Band › <75 / 75-84 / 85+ repeated four times. The stub label spans all four header rows; the month numbers are bold.

Source page
Multi-Row Header Tiers — Four stacked header rows. Source page.
Expected output
Claim Duration Month Non-Lifetime Benefit Period Lifetime Benefit Period
No Inflation Auto Inflation No Inflation Auto Inflation
Incurred Age Band
<75 75-84 85+ <75 75-84 85+ <75 75-84 85+ <75 75-84 85+
1 0.89 0.88 0.96 0.86 0.86 0.94 0.83 0.83 0.90 0.81 0.81 0.88
2 0.89 0.88 0.96 0.86 0.86 0.94 0.83 0.83 0.90 0.81 0.81 0.88
3 0.89 0.88 0.96 0.86 0.86 0.94 0.83 0.83 0.90 0.81 0.81 0.88
4 0.89 0.88 0.96 0.86 0.86 0.94 0.83 0.83 0.90 0.81 0.81 0.88
5 0.88 0.88 0.96 0.86 0.87 0.95 0.82 0.82 0.89 0.80 0.81 0.88
6 0.88 0.88 0.96 0.86 0.86 0.94 0.81 0.82 0.89 0.80 0.81 0.89
7 0.90 0.91 0.97 0.90 0.92 0.98 0.84 0.86 0.91 0.85 0.87 0.92
8 0.91 0.92 0.97 0.94 0.94 0.99 0.88 0.89 0.93 0.90 0.91 0.95
9 0.94 0.94 0.98 0.97 0.97 1.00 0.92 0.92 0.94 0.94 0.95 0.98
10 0.97 0.96 0.99 1.00 0.99 1.02 0.98 0.97 0.99 1.02 1.00 1.03
Multi-Row Header Tiers · Source page

Four stacked header rows

Multi-Row Header Tiers — Four stacked header rows. Source page.
02

✅ SampleThe rule applies

CONVERTED LOSSES band over INDEMNITY LIKELY / NOT-LIKELY sub-bands3tables2

CONVERTED LOSSES band over INDEMNITY LIKELY / NOT-LIKELY sub-bands, with rowspan leaves beneath.

Source page
Multi-Row Header Tiers — CONVERTED LOSSES band over INDEMNITY LIKELY / NOT-LIKELY sub-bands. Source page.
Expected output · the class 0034 table
CLASS
0034		 FARM: POULTRY OR EGG PRODUCER & DRIVERS
Industry Group: Goods and Services
Hazard Group: D		 CONVERTED LOSSES
INDEMNITY LIKELY INDEMNITY NOT-LIKELY MED LIKELY AMOUNT MED NOT-LIKELY AMOUNT TOTAL AMOUNT TOTAL PURE PREM.
POLICY PERIOD PAYROLL CASES AMOUNT CASES AMOUNT
3/18 through 2/19 14,448,797 0 0 14 155,528 0 194,420 349,948 2.422
3/19 through 2/20 17,615,203 2 82,335 6 35,868 50,950 85,546 254,699 1.446
3/20 through 2/21 17,172,385 6 287,460 11 248,762 170,700 211,880 918,802 5.351
3/21 through 2/22 18,522,883 0 0 8 97,842 0 176,515 274,357 1.481
3/22 through 2/23 17,213,995 0 0 7 66,407 0 122,457 188,864 1.097
5 YR. TOTAL 84,973,263 8 369,795 46 604,407 221,650 790,818 1,986,670 2.338
Multi-Row Header Tiers · Source page

CONVERTED LOSSES band over INDEMNITY LIKELY / NOT-LIKELY sub-bands

Multi-Row Header Tiers — CONVERTED LOSSES band over INDEMNITY LIKELY / NOT-LIKELY sub-bands. Source page.
03

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

The Loss Ratio Summaries block prints no header row at all3in1

supplying a tier of Premium/Claims/Ratio labels over its columns fabricates headers the page never printed. The block is rendered headerless, and the Projected Loss Ratio block below it keeps its own single header row.

Source page
Multi-Row Header Tiers — The Loss Ratio Summaries block prints no header row at all. Source page.
Expected output · excerpt, the Loss Ratio Summaries

Loss Ratio Summaries

Accumulated Value of Historical to 6/30/2017 143,523,744 51,074,537 36% 143,523,744 51,074,537 36%
Present Value of Future to 6/30/2017 57,952,880 160,506,393 277% 63,587,610 151,418,930 238%
Total Values 201,476,623 211,580,930 105% 207,111,354 202,493,467 98%
(Discounted at 4.5%)
Projected Loss Ratio Without Increase With Increase
Overall 105% 98%
Cash/Unlimited 178% 164%
Cash/Limited 107% 101%
Reimbursement/Unlimited 115% 106%
Reimbursement/Limited 87% 82%
Multi-Row Header Tiers · Source page

The Loss Ratio Summaries block prints no header row at all

Multi-Row Header Tiers — The Loss Ratio Summaries block prints no header row at all. Source page.
04

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

The page prints one header row, each label wrapped over several linesw

Splitting it into a rowspan="2" tier with an empty second row, as below, invents a tier. Trans- / ferred is one word broken at a line-end hyphen.

Source page
Multi-Row Header Tiers — The page prints one header row, each label wrapped over several lines. Source page.
Expected output · table 1 of 2
Outstanding as of January 1 Addition during the period Warrants exercised Annulled Terminated Transferred Outstanding as of September 30
Corporate Management 439,402 - - - - - 439,402
Other Executive Management 723,326 - (31,709) - - (215,328) 476,289
Other employees 2,062,360 - (307,240) (176,183) - (44,479) 1,534,458
Resigned employees 167,901 - (126,056) - - 259,807 301,652
Total 3,392,989 - (465,005) (176,183) - - 2,751,801
Weighted average exercise price 188 217 192 184
Weighted average share price at exercise 329
Non-conforming output

What the rule rules out.

Outstanding
as of
January 1		 Addition
during the
period		 Warrants
exercised		 Annulled Terminated Trans-
ferred		 Outstanding
as of
September
30
Corporate Management 439,402 - - - - - 439,402
…
Multi-Row Header Tiers · Source page

The page prints one header row, each label wrapped over several lines

Multi-Row Header Tiers — The page prints one header row, each label wrapped over several lines. Source page.

The group header stops at the first data column

A group super-header spans its data columns and never the row-label stub. The stub takes a rowspan across the header rows:

<th rowspan="2">UW Category</th><th colspan="3">Inception to Date</th>
<!-- then: -->  Earned Premium | Incurred Claims | Loss Ratio

The group's colspan MUST equal its leaf count, exactly.

The printed rule under the group starts at the first data column. The stub is not part of "Inception to Date" — the stub says which row, the group says which measure. Different axes, so they do not share a span. Spanning the stub as well is the most common way this goes wrong.

05

✅ SampleThe rule applies

Three genuine tiersstar

APPLICABILITY CHART (colspan 5) over TERRORISM OPTIONS – INCLUDING PRICING (colspan 4) over four leaves, with STATE taking rowspan 2 — a clean instance of the stub rule. The printed asterisks are escaped.

Source page
Multi-Row Header Tiers — Three genuine tiers. Source page.
Expected output · excerpt
APPLICABILITY CHART
STATE TERRORISM OPTIONS – INCLUDING PRICING
VERSION IMPLEMENTATION CIRCULAR EFFECTIVE DATE EXPIRATION DATE
ALABAMA \* \* \* \*
ALASKA \* \* \* \*
ARIZONA \* \* \* \*
ARKANSAS \* \* \* \*
CALIFORNIA \* \* \* \*
COLORADO \* \* \* \*
CONNECTICUT \* \* \* \*
DELAWARE \* \* \* \*
DIST. OF COLUMBIA \* \* \* \*
FLORIDA \* \* \* \*
GEORGIA CS102 CP–SC–2024–381 2/01/25 +
…
Multi-Row Header Tiers · Source page

Three genuine tiers

Multi-Row Header Tiers — Three genuine tiers. Source page.

Reconciling the tracks

The leaf-column tracks N of the table are counted. For each header row, the expanded colspans, occupied plus explicit blank tracks, MUST add up to N.

A mismatch shows which kind of error was made, before anything else is inspected:

  1. a missed column
  2. a wrong span
  3. two tables fused into one
  4. a header line read as the wrong kind of thing

Period stacks in financial statements

Sketch of the printed page — layout, not output
| $ in millions |       Average for the        |  ← corner note; apex tier
|               | Three Months Ended | Year …  |
|               | December | December | Dec…   |  ← stacked "December"/"2024"
|               | 2024     | 2023     | 2024   |    is ONE leaf label

Period headers follow the same rules, with a few fixed calls of their own — apex qualifiers, stacked month-over-year labels and the "$ in millions" corner note. They are set out in SEC Period Tiers (§9.3.4), which governs 10-K and 10-Q header stacks.

06

✅ SampleThe rule applies

Three Months Ended / Nine Months Ended bands split into year and Reported/Ex-FX…wdb

A rule runs under the year row across the whole table, so the cells under 2024 and 2023 in the third header row are separate empty cells, not a rowspan. Ex-FX breaks at its own hyphen and keeps it.

Source page
Multi-Row Header Tiers — Three Months Ended / Nine Months Ended bands split into year and Reported/Ex-FX…. Source page.
Expected output
Three Months Ended September 30, Nine Months Ended September 30,
2024 2023 % Change 2024 2023 % Change
$ in millions Reported Ex-FX(\*) Reported Ex-FX(\*)
Distribution $ 2,598 $ 2,833 (8)% (7)% $ 8,070 $ 8,769 (8)% (7)%
Advertising 1,490 1,709 (13)% (13)% 5,691 6,394 (11)% (11)%
Content 833 215 NM NM 1,396 744 88 % 87 %
Other 89 111 (20)% (21)% 250 300 (17)% (18)%
Total revenues 5,010 4,868 3 % 3 % 15,407 16,207 (5)% (4)%
Costs of revenues (excluding depreciation & amortization) 2,185 1,800 21 % 22 % 7,088 7,243 (2)% (1)%
Selling, general and administrative 710 672 6 % 6 % 2,087 2,109 (1)% — %
Adjusted EBITDA $ 2,115 $ 2,396 (12)% (11)% $ 6,232 $ 6,855 (9)% (9)%
Multi-Row Header Tiers · Source page

Three Months Ended / Nine Months Ended bands split into year and Reported/Ex-FX…

Multi-Row Header Tiers — Three Months Ended / Nine Months Ended bands split into year and Reported/Ex-FX…. Source page.
07

✅ SampleThe rule applies

2023 (colspan 5) and 2024 (colspan 3) over Q1–Q4/FY leavessssa

2023 (colspan 5) and 2024 (colspan 3) over Q1–Q4/FY leaves.

Source page
Multi-Row Header Tiers — 2023 (colspan 5) and 2024 (colspan 3) over Q1–Q4/FY leaves. Source page.
Expected output
2023 2024
Fiscal year ending December, Q1 Q2 Q3 Q4 FY Q1 Q2 Q3
Systemwide Same Shop Sales (2.0)% 3.8 % 4.0 % 5.0 % 2.8 % 10.0 % 4.1 % 2.7 %
Ticket 6.3 % 6.4 % 9.5 % 5.4 % 7.2 % 8.8 % 6.1 % 1.9 %
Transactions (8.3)% (2.6) % (5.5) % (0.4) % (4.4) % 1.2 % (2.0) % 0.8 %
Company-Operated Same Shop Sales (3.5) % 1.6 % 2.8 % 4.6 % 1.5 % 10.9 % 5.2 % 4.0 %
Ticket 6.5 % 6.1 % 9.1 % 4.9 % 7.1 % 8.2 % 6.0 % 1.6 %
Transactions (10.0) % (4.5) % (6.3) % (0.3) % (5.6) % 2.7 % (0.8) % 2.4 %
Multi-Row Header Tiers · Source page

2023 (colspan 5) and 2024 (colspan 3) over Q1–Q4/FY leaves

Multi-Row Header Tiers — 2023 (colspan 5) and 2024 (colspan 3) over Q1–Q4/FY leaves. Source page.

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
12,40498,112
12,00191,730
The convention

Join with a space into one header cell.

B

Real tier

Common Stock
SharesAmount
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-multi-row-header-tiers · tables headers encoding