B. Riley Financial, Inc. - FORM 8-K

file	filename
EX-99.2 - CLOSING PRESS RELEASE, DATED JANUARY 15, 2021 - B. Riley Financial, Inc.	ea133378ex99-2_brileyfin.htm
EX-99.1 - PRICING PRESS RELEASE, DATED JANUARY 13, 2021 - B. Riley Financial, Inc.	ea133378ex99-1_brileyfin.htm
EX-5.1 - OPINION OF THE NBD GROUP, INC - B. Riley Financial, Inc.	ea133378ex5-1_brileyfin.htm
EX-1.1 - UNDERWRITING AGREEMENT, DATED AS OF JANUARY 12, 2021, BY AND AMONG THE COMPANY A - B. Riley Financial, Inc.	ea133378ex1-1_brileyfin.htm

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The Inline XBRL viewer allows a user to quickly and easily review details of the tagged information in an Inline document by automatically placing a top and bottom highlight border around each tagged numeric fact and left and right border for each block tagged fact. Hovering over a tagged fact will highlight (shade) all content related to the tagged fact, and clicking on a tagged fact will reveal its tagging details in the Fact Review Window. Navigation, search and filter options are also provided to easily refine and identify specific types of tagged information.

The Fact Review Window shows the tagging details for the currently selected fact, which is highlighted with a solid blue border. There are four categories of fact detail which can be viewed; an "N/A" value indicates there is no available information for the item within the given category:

Attributes - All primary information (as applicable) describing the tagged fact including period, sign, decimals, dimensional detail (axes and members), scale, measure and data type.
Labels - Detailed documentation (definition) for the tag used, and other labels.
References - Authoritative reference information (as applicable) for the selected tag.
Calculation - Balance and calculation hierarchy details (numeric non-dimensioned items only).

There are two ways to search the document: FACTS AND SECTIONS. To search information, enter a keyword in a search box and select the magnifying glass icon to return matching results. Search operators "and" (via "AND" or "&") and "or" (via "OR" or "|") are available to further refine a search.

FACTS

The Search Facts box can be used to find tagged facts matching entered keywords. By default, tag name, tag labels, and tagged content are included in Search. Tagged facts matching the search criteria are shown with a yellow-colored (default) shading on the page and appear in the Facts List. Select the "X" button to the left of the magnifying glass icon to clear the search.

The content included in Search can be increased to included tag definitions, dimensions, and authoritative references by selecting the cog / wheel icon to the left of the search box. See Settings for more information.

SECTIONS

The Search Sections box can be used to filter the tagged sections of the financial statements.

Filters change the number of highlighted facts and items in the fact list by providing several ways to review and pinpoint certain tagged information. Multiple filters can be used at once.

DATA FILTERS

These filter options allow the user to refine the highlighted tagged facts by data type:

All - Displays all tagged data (default)
Amounts Only - Numeric facts only
Text Only - Textual facts only
Calculations Only - Numeric facts participating in a calculation only
Negatives Only - Negative Numeric amounts only
Additional Items Only - Tagged facts without a corresponding HTML presentation (i.e., hidden facts) only

TAGS FILTER

These filters allow the user to refine the highlighted facts by tag type:

All - Displays all tagged data (default)
Standard Only- Facts with standard tags from a common taxonomy (e.g., US_GAAP, IFRS, DEI).
Custom Only - Facts with extension "custom" tags unique to the entity's document.

MORE FILTERS

Additional filters that allow user to further refine the highlighted facts:

Periods - List of all used context years and reporting periods
Measures - List of all used units of measure (e.g., US Dollars); as applicable
Axis - List of all used axis (dimensions); as applicable (dimensions); as applicable
Scale - List of all used scaled options (e.g., thousands, millions); as applicable
Balance - Debit, credit; as applicable

Multiple filters work in conjunction with each other. For example, selecting the "Amounts Only" Data filter and "Custom Only" Tags filter will highlight only numeric tagged facts using custom tags and list them in the fact list. Active filters are displayed in the Filter toolbar as they are selected. Active filters can be removed individually by unchecking or selecting ALL option for each filter, or all at once via the "Reset All Filters" option.

On the toolbar, select the "count" to the right of the word Facts (e.g., Facts 234) to reveal the Facts List results - a navigable listing of all currently highlighted tagged facts. The count represents the current number of facts.

By default, all tagged facts are displayed in the Fact List Results. The list content and count reflects the currently highlighted facts (i.e., both Filters and Search criteria refine the list to match the highlighted tagged facts). Navigation controls are available to move through the list as well as move the current view to the corresponding highlighted fact location automatically. When a fact in the Facts Results List is selected, it will reveal the Fact Review Window.

Certain letters may appear to the right of an item in the Fact Result list to indicate a certain property. If the letter "A" appears for a fact, it indicates the fact is additional data (i.e., hidden with potentially no corresponding HTML presentation). If the letter "C" appears, the fact is tagged with a custom tag. If the letter "D" appears, the fact is tagged with dimensional information.

The SECTIONS toolbar item provides a listing of the tagged sections of the Inline document. Sections are divided into three groups:

Document & Entity Information
Financial Statements
Notes to the Financial Statements

By expanding a group and selecting a section item in the listing, Inline XBRL viewer will navigate to that section. When the Tagged Sections feature is open, the Search Sections box will additionally filter the list of sections to only those sections that match the entered criteria.

Information

The Information menu item provides additional detail about the current Inline document and customizable viewer settings.

Company and Document - Basic company and document information
Tags - Fact and tag (standard and custom) information
Files - Files used
Additional Items - Additional hidden data that's been tagged but potentially does not have a corresponding location in the HTML

Save XBRL Instance

The Save XBRL Instance menu item allows an XBRL instance document (*.xml) that is extracted from the Inline document to be saved locally for use by software supporting the XBRL format.

Save XBRL Zip

The Save XBRL Zip menu item allows a zip file (*.zip) that contains the as-provided XBRL instance document and related custom taxonomy files to be saved locally.

Settings

The Settings menu item provides the ability to customize Viewer features. Note that when logged into the application, a Save Settings button will appear at the top of the settings window to allow you to save your setting preferences for the next time you use Inline XBRL viewer.

Tagged Fact Hover

On - Displays the hover fact review window for any tagged fact*
Off - Hides the hover fact review window for any tagged fact (default)

* May impact performance with certain web browsers.

Auto Scrolling Position (This setting will have no effect on IE 10 or Safari)

Top - Selecting a fact from the Sections Menu or the Fact Menu will automatically scroll that element to the Top of the Inline XBRL viewer window (default)
Center - Selecting a fact from the Sections Menu or the Fact Menu will automatically scroll that element to the middle of the Inline XBRL viewer window

Highlight Colors (Use the save and reset buttons to save the selected setting or reset to default)

Tagged Data - Change the highlight color of the tagged fact border
Search Results - Change the background color of tagged items matching the Search results
Selected Fact - Change the color of highlight border used to identify the currently selected fact
Tag Shading (hover) - Change the color of the shading applied to tagged data on hover

Search Options

Match Case - Matches the specific case of the entered Search keyword
Include Labels - Extends Search to include tag labels
Include Definitions - Extends Search to include tag definitions
Include Dimensions - Extends Search to include dimensional detail
Include References - Extends Search to include authoritative reference information. Optionally specify the reference parts to include in the search (e.g., topic, subtopic, section)

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B. Riley Financial, Inc. Reports