XBRL Instance Documents. Financial Information Reported By a Specific Entity For a Specific...

XBRL Instance Documents

Financial Information Reported By a Specific Entity For a Specific Period of Time In a Specific Currency

▪ How precise is the currency being reported

What taxonomy schema is the element defined in

Rules and Syntax for XBRL Instance Documents XBRL taxonomies

▪ Defines the elements and relationships for financial reporting concepts

▪ Taxonomy Schema for each specific reporting purpose▪ Commercial & Industrial type company▪ Banking type company▪ …

▪ Linkbases▪ Relationships between the elements

Instance Document Contains the data items which represent the financial data in

financial reports▪ Financial Statements▪ Disclosures

Taxonomy Defines elements and relationships

▪ Schema for a particular reporting group▪ Banking & Savings▪ Brokers & Dealers▪ Commercial & Industrial▪ Insurance▪ Real Estate

▪ Linkbases▪ Presentation, Calculation, Reference, Label &

Dimension

Source: Charlie Hoffman, http://xbrl.squarespace.com/journal/2009/6/21/high-level-model-of-xbrl.html

Attributes include: What entity is the data for (contextRef) What period of time is the data for

(contextRef) What currency is being reported (UnitRef) What precision is the currency in

(decimals) Which taxonomy is the fact defined in

(namespace prefix)

XBRL Element Name Definition Cardinalityxbrl An XBRL instance document Required root element

schemaRef

Identifies an XBRL taxonomy schema & links it to this XBRL instance document 1 .. N

context

Establishes the "reporting context" of an XBRL instance document (a complex element) 1 .. NMust contain: id attribute (a unique identifier); entity (to identify the reporting entity); period (to identify the reporting period)

Identifies the numerical unit of measure (e.g. USD) (a complex element) 0 .. NMust contain: id attribute (a unique identifier); measure (to identify the unit of measure)

An XBRL item At least one reported XBRL item 1 .. NMust contain: contextRef attribute (to identify the context that applies to this item); For numeric items: unitRef attribute (to identify the unit of measure that applies to this item); decimals attribute (to designate the reporting precision that applies to this item)

1. Root Element NameSpace Declarations

2. References Schema Declarations

3. Context Who’s financial data What Period

4. Unit Currency Shares

5. Items Elements of the Financial Statement

Element Name = xbrl All namespace declarations XBRL usually will contain many

▪ xmlns:us-gaap=“http://fasb.org/us-gaap/2013-01-31 ”

▪ xmlns:link=“http://www.w3.org/2003/linkbase”▪ xmlns:xbrli=“http://www.xbrl.org/2003/instance”▪ xmlns:xlink=“http://www.w3.org/1999/xlink”▪ xmlns:iso4217=“http://www.xbrl.org/2003/iso4217

<xbrli:xbrl xmlns:us-gaap ... xmlns:link ... xmlns:xbrli .... xmlns:xlink>

xbrli Content and structure of XBRL instance

link Content and structure of linkbases

iso4217 Standard currency codes

xlink Xlink schema

US GAAP taxonomy10

Was maintained by XBRL-US organization

Now maintained by FASBNamespaces and Schema URI’s

Used to link a taxonomy schema to the instance document Must be at least one Taxonomy Reference used to

validate the Instance Document First Child Element

schemaRef▪ Attributes:

▪ xlink:type=“simple”▪ xlink:href=“URI”

Element Name = Context id attribute

▪ Used later to associate meta-data with financial reporting item▪ Can be anything, but must start with a letter▪ Like a namespace prefix<xbrli:context id=“WhateverYouWant”>

Complex element with 4 parent elements Entity

▪ Uniquely identifies the entity Period

▪ Instant▪ Duration

Scenario▪ What types of facts▪ Actual, Restated, Budgeted, etc.

Segment▪ Information about segment being reported

Entity (Parent Element) Identifier (Child Element)

(attribute) scheme▪ Depends on reporting purpose

▪ SEC identifier, NYSE symbol, etc.

<entity><identifier scheme=“http://www.sec.gov/CIK”>SEC CIK

id</xbrli:identifier></entity>

or...<forever> element can be used

</period>Must use yyyy-mm-dd format

Unit (Parent Element)id attribute

Used as a referenceSame as Context element

Measure elementValue describing unit of measure

USDEURJPYxbrli:shares

Currency<xbrli:unit id=“USD”

<xbrli:measure>iso4217:USD</xbrli:measure>

</xbrli:unit>

Shares<xbrli:unit id=“shares”>

<xbrli:mesure>xbrli:shares</xbrli:measure>

</xbrli:unit>

<xbrli:unit id=“EPS”><xbrli:divide><xbrli:unitNumerator><xbrli:measure>iso4217:USD</..></xbrli:unitNumerator><xbrli:unitDenominator><xbrli:measure>xbrli:shares</..></xbrli:unitDenominator></xbrli:divide>

</xbrli:unit>

Single Fact being reported Element name comes from US GAAP taxonomy Determine element names from viewer Attributes

contextRef (points to context id for fact being reported) unitRef (points to unit id for fact being reported) decimals

▪ To how many decimal places is a fact accurate or precision

▪ How many digits are significant label

▪ How should element be named in report*

*When doing homework for chapter 4 use the label attribute

in thousand decimals="-3"

in million decimals="-6"

accurate value decimals="INF" or decimals="2"

percent decimals="2"

Source: http://www.xbrlwiki.info/index.php?title=Best_Practices_on_Data_Definitions

Source: Charlie Hoffman, http://xbrl.squarespace.com/journal/2009/6/22/xbrl-instance-graphic.html

Use to find element names to use for

tagging data and disclosures

There are 16,000+ elements! Financial Statement and Disclosures

In choosing an element:

Choose the element with the narrowest

definition of the fact you are reporting

If more than one element is available use

the element that is part of the financial

statement vs. a disclosure element

If using a disclosure element, use software

to move it as a financial statement line

element.

Types of elements:

Abstract – do not use as a tag in instance

Financial Reporting Concepts

For each element (not abstract items)

Labels▪ Standard▪ Documentation▪ Total

References▪ To authoritative literature

Properties▪ Element name▪ Namespace▪ Type (monetary, shares, etc.)▪ Normal Balance (debit or

credit)▪ Time (instant or period)

Schedule of Investments Used to supplement investment holdings

for unaffiliated investments Industry Entry Points

Commercial and Industrial Banking and Savings Institutions Brokers and Dealers Insurance Real Estate

Non-GAAP Record of Credit Rating Taxonomy U.S. Mutual Fund Risk/Return Taxonomy Management Reports Management Discussion and Analysis Document and Entity Informaiton

<?xml version=“1.0”?><xbrli:xbrl xmlns:...><link:schemaRef xlink:... Point to schema><xbrli:context id=.....>

<xbrli:entity><xbrli:period>

<xbrli:unit id=.....><xbrli:measure>

<us-gaap:financial statement items>....</close tags>

Source:

Reference relationships between elements and

external regulations or standards Label

elements are connected to human readable labels

Presentation How elements appear

Calculation How elements are used in calculations

Dimensions How to create tables for footnote disclosures

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs_AssetsTotal_lbl" xml:lang="en">Assets, Total</label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs_AssetsTotal_lbl" xml:lang="de">Vermögenswerte, Gesamt</label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs_AssetsTotal_lbl" xml:lang="pl">Aktywa, Razem</label>

uses parent-child relations to organize elements Assets

Current▪ Cash

▪ Receivables

▪ Accounts

▪ Interest

▪ Inventory

Long-Term▪ Property, Plant and Equipment

▪ Intangible Assets

▪ Notes Receivable The “order” attribute of the presentationArc specifies the order in

which child concepts should appear with respect to their sibling concepts.

http://snipr.com/lc15r [www_sec_gov]

Gross Profit = Revenue – CGS

Linkbase Gross Profit Revenue (1) CGS (-1) Lower level elements sum

up to or are subtracted from upper level elements

weight is a required attribute on calculationArc elements; it must have a non-zero decimal value; for summation-item arcs, the weight attribute indicates the multiplier to be applied to a numeric item value (content) when accumulating numeric values from item elements to summation elements; a value of "1.0" means that 1.0 times the numeric value of the item is applied to the parent item; a weight of "-1.0" means that 1.0 times the numeric value is subtracted from the summation item; there are also rules that are applied to the calculation of elements possessing opposite balance attribute values ('credit' and 'debit');

item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_CashAndCashEquivalentsAtCarryingValue"

xlink:type="arc"/>

item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_AccountsReceivableNetCurrent" xlink:type="arc"/>

item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_ReceivablesFromUnitedStatesSteelCurrent"

xlink:type="arc"/>

item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_DueFromRelatedPartiesCurrent" xlink:type="arc"/>

item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_InventoryNet" xlink:type="arc"/>

item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_

Four Levels: Implemented based on company size Each Footnote disclosure is required to have a contextRef for

the entire reporting period (<StartDate> <EndDate>) Level 1

▪ First year filer▪ Block Tagging

▪ Each complete footnote along with formatting is tagged within XBRL Instance Level 2

▪ Second year filers▪ Tag each accounting policy within the Significant Accounting Policies

footnote, along with formatting Level 3

▪ Second year filers▪ Tag each table, along with its formatting

Level 4▪ Second year filers▪ Tag each monetary value, % and number in the footnotes.

<us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock contextRef="D2010Q3YTD"></us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock>

The rest of the footnoteThis is what the footnote looks like

Note 3: Purchased goodwill related to the five

acquisitions which closed in the first nine months of 2010 totaled $43 million, less than $1 million of which is deductible for tax purposes. The acquisition activity in the following table also includes the impacts of contingent consideration for pre-2009 acquisitions, which increased goodwill by $1 million. The amounts in the “Translation and other” column in the following table primarily relate to changes in foreign currency exchange rates. The goodwill balance by business segment as of December 31, 2009 and September 30, 2010, follow:

Note 3: Purchased goodwill related to the five

acquisitions which closed in the first nine months of 2010 totaled $43 million, less than $1 million of which is deductible for tax purposes. The acquisition activity in the following table also includes the impacts of contingent consideration for pre-2009 acquisitions, which increased goodwill by $1 million. The amounts in the “Translation and other” column in the following table primarily relate to changes in foreign currency exchange rates. The goodwill balance by business segment as of December 31, 2009 and September 30, 2010, follow:

<us-gaap:GoodwillAcquiredDuringPeriod contextRef="D2010Q3YTD" decimals="-6" unitRef="USD">43000000</us-gaap:GoodwillAcquiredDuringPeriod>

<us-gaap:BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount contextRef="I2010Q3" decimals="-6" unitRef="USD">1000000</us-gaap:BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount>

<us-gaap:GoodwillAllocationAdjustment contextRef="D2010Q3YTD" decimals="-6" unitRef="USD">1000000</us-gaap:GoodwillAllocationAdjustment>

Goodwill table from footnote

<us-gaap:Goodwill contextRef="I2009_IndustrialAndTransportationMember" decimals="-6" unitRef="USD">1783000000</us-gaap:Goodwill>

<us-gaap:Goodwill contextRef="I2009_HealthCareMember" decimals="-6" unitRef="USD">1007000000</us-gaap:Goodwill>

<us-gaap:Goodwill contextRef="I2009_ConsumerAndOfficeMember" decimals="-6" unitRef="USD">155000000</us-gaap:Goodwill>

<us-gaap:Goodwill contextRef="I2009_DisplayAndGraphicsMember" decimals="-6" unitRef="USD">990000000</us-gaap:Goodwill>

<us-gaap:Goodwill contextRef="I2009_SafetySecurityAndProtectionServicesMember" decimals="-6" unitRef="USD">1220000000</us-gaap:Goodwill>

<us-gaap:Goodwill contextRef="I2009_ElectroAndCommunicationsMember" decimals="-6" unitRef="USD">677000000</us-gaap:Goodwill>

<mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments contextRef="D2010Q3YTD_IndustrialAndTransportationMember" decimals="-6" unitRef="USD">8000000</mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments>

<mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments contextRef="D2010Q3YTD_HealthCareMember" decimals="-6" unitRef="USD">1000000</mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments>

<mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments contextRef="D2010Q3YTD_ConsumerAndOfficeMember" decimals="-6" unitRef="USD">24000000</mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments>

<mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments contextRef="D2010Q3YTD_SafetySecurityAndProtectionServicesMember" decimals="0" unitRef="USD">11000000</mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments>

<us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments contextRef="D2010Q3YTD_IndustrialAndTransportationMember" decimals="-6" unitRef="USD">15000000</us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments>

<us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments contextRef="D2010Q3YTD_HealthCareMember" decimals="-6" unitRef="USD">-11000000</us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments>

<us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments contextRef="D2010Q3YTD_ConsumerAndOfficeMember" decimals="-6" unitRef="USD">6000000</us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments>

<us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments contextRef="D2010Q3YTD_DisplayAndGraphicsMember" decimals="-6" unitRef="USD">4000000</us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments>

<us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments contextRef="D2010Q3YTD_SafetySecurityAndProtectionServicesMember" decimals="-6" unitRef="USD">26000000</us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments>

<us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments contextRef="D2010Q3YTD_ElectroAndCommunicationsMember" decimals="-6" unitRef="USD">-17000000</us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments>

<us-gaap:Goodwill contextRef="I2010Q3_IndustrialAndTransportationMember" decimals="-6" unitRef="USD">1806000000</us-gaap:Goodwill>

<us-gaap:Goodwill contextRef="I2010Q3_HealthCareMember" decimals="-6" unitRef="USD">997000000</us-gaap:Goodwill>

<us-gaap:Goodwill contextRef="I2010Q3_ConsumerAndOfficeMember" decimals="-6" unitRef="USD">185000000</us-gaap:Goodwill>

<us-gaap:Goodwill contextRef="I2010Q3_DisplayAndGraphicsMember" decimals="-6" unitRef="USD">994000000</us-gaap:Goodwill>

<us-gaap:Goodwill contextRef="I2010Q3_SafetySecurityAndProtectionServicesMember" decimals="-6" unitRef="USD">1257000000</us-gaap:Goodwill>

<us-gaap:Goodwill contextRef="I2010Q3_ElectroAndCommunicationsMember" decimals="-6" unitRef="USD">660000000</us-gaap:Goodwill>

SEC Requires filers to use an extension taxonomy Includes only those elements that a

company uses for their financial reporting

Naming Convention▪ Shortcompnayname:ccyy-mm-dd

Extending XBRLNew element namesEach Company has its preferred

1. Line Item Name2. Hierarchy of line items on the F/S3. Unique items that do not correspond to

an element in the taxonomy Items 1 & 2 do NOT impact

comparability and reuse50

1. Follow U.S. GAAP taxonomy whenever possible

2. If you don’t see an element in the F/S section, look in the disclosures

3. If you don’t like the label, use the U.S. GAAP element anyway and add a label to the label linkbase (i.e. don’t make up elements because you don’t like the label)

4. For footnotes use proper tags for respective levels

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