Extensible Business Reporting Language (XBRL) 2xml. ?· Extensible Business Reporting Language (XBRL)…

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<p>Extensible Business Reporting Language (XBRL) 2.1, 2003 XBRL International Inc., Public WD of 23 Apr 2003, Page 1 of 93 </p> <p>Extensible Business Reporting Language (XBRL) 2.1 Public Working Draft of 2003-04-23 </p> <p>This version: </p> <p>http://www.xbrl.org/2003/XBRL-WD-2003-04-23.doc (Word) http://www.xbrl.org/2003/XBRL-WD-2003-04-23.pdf (Acrobat) </p> <p>with separate provision of XML Schemas described herein. All components, along with non-normative samples and certain schemas are available in a single Zip format archive: </p> <p>http://www.xbrl.org/2003/XBRL-WD-2003-04-23.zip </p> <p>Editors Name Contact Affiliation </p> <p>Phillip Engel phillipengel@kpmg.com KPMG LLP Walter Hamscher1 walter@hamscher.com Standard Advantage David vun Kannon dvunkannon@kpmg.com KPMG LLP Hugh Wallis hugh_wallis@hyperion.com Hyperion Solutions Corporation </p> <p>Contributors Name Contact Affiliation </p> <p>Charles Hoffman charleshoffman@olywa.net UBmatrix LLC Campbell Pryde cpryde@kpmg.com KPMG LLP Geoff Shuetrim gshuetrim@kpmg.com.au KPMG LLP </p> <p>Status of this document This document is a Public Working Draft. The process leading to the publication of this specification as a final recommendation of XBRL International is shown in the appendix on the last page. Comments should be directed to the editors. Recipients of this draft are invited to submit, with their comments, notification of any relevant patent rights of which they are aware and to provide supporting documentation. </p> <p>While excerpts from XBRL schemas are given throughout this document the complete versions of the schemas are available as separate .xsd files from www.xbrl.org, the XBRL International web site. </p> <p>Abstract XBRL is the specification for the eXtensible Business Reporting Language. XBRL allows software vendors, programmers, intermediaries in the preparation and distribution process and end users who adopt it as a specification to enhance the creation, exchange, and comparison of business reporting information. Business reporting includes, but is not limited to, financial statements, financial information, non-financial information, general ledger transactions, and regulatory filings such as annual and quarterly financial statements. </p> <p>This document defines XML elements and attributes that can be used to express information used in the creation, exchange, and comparison tasks of business reporting. XBRL consists of a core language of XML elements and attributes used in XBRL instances as well as a language used to define new elements and taxonomies of elements referred to in XBRL instances, and to express constraints among the contents of elements in those XBRL instances. </p> <p> 1 Walter Hamscher is a consultant to PricewaterhouseCoopers LLP. </p> <p>Extensible Business Reporting Language (XBRL) 2.1, 2003 XBRL International Inc., Public WD of 23 Apr 2003, Page 2 of 93 </p> <p>Table of contents Editors ....................................................................................................................................................................... 1 Contributors ............................................................................................................................................................. 1 Status of this document ........................................................................................................................................... 1 Abstract ..................................................................................................................................................................... 1 Table of contents ...................................................................................................................................................... 2 List of tables.............................................................................................................................................................. 5 List of examples ........................................................................................................................................................ 5 1 Introduction ...................................................................................................................................................... 7 </p> <p>1.1 Documentation conventions 7 1.2 Purpose 7 1.3 Relationship to other work 8 1.4 Terminology 8 </p> <p>2 Changes from the previous published version............................................................................................ 10 2.1 Changes in XBRL instances 10 2.2 Changes in XBRL taxonomies 11 </p> <p>3 XBRL framework .......................................................................................................................................... 11 3.1 Processing 12 3.2 Data integrity and confidentiality 13 3.3 Validation 13 </p> <p>4 XBRL instances .............................................................................................................................................. 13 4.1 The xbrl element 14 </p> <p>4.1.1 Profile attributes............................................................................................................................... 14 4.1.1.1 The noDeprecated attribute ......................................................................................................... 15 4.1.1.2 The noDerivations attribute......................................................................................................... 15 4.1.1.3 The noRoleTypes attribute .......................................................................................................... 15 4.1.1.4 The duplicatesLegal attribute ...................................................................................................... 15 4.1.1.5 The profile attribute ..................................................................................................................... 16 </p> <p>4.2 The (deprecated) group element 16 4.3 The item element 16 </p> <p>4.3.1 The precision attribute (optional) .................................................................................................... 19 4.3.2 The decimals attribute (optional) .................................................................................................... 20 4.3.3 Inferring accuracy from the lexical representation of a facts value .............................................. 21 4.3.4 Effect of precision and decimals on item equality and inconsistency............................................ 22 4.3.5 Definitions........................................................................................................................................ 24 </p> <p>4.3.5.1 Correct to n Significant Figures, Rounding and Truncation............................................ 24 4.3.5.2 Correct to n Decimal Places..................................................................................................... 24 </p> <p>4.3.6 Item equivalence .............................................................................................................................. 25 4.4 The context elements numericContext and nonNumericContext 25 </p> <p>4.4.1 The id attribute................................................................................................................................. 26 4.4.2 The period element .......................................................................................................................... 26 4.4.3 The unit element .............................................................................................................................. 27 4.4.4 The (deprecated) precision attribute on numericContext ............................................................... 28 4.4.5 The cwa attribute ............................................................................................................................. 28 4.4.6 The entity sub-element .................................................................................................................... 29 </p> <p>4.4.6.1 identifier....................................................................................................................................... 30 4.4.6.2 segment ........................................................................................................................................ 30 </p> <p>4.4.7 The scenario sub-element ................................................................................................................ 31 4.4.8 Context equivalence......................................................................................................................... 32 </p> <p>4.5 The tuple element 32 4.5.1 Tuple specialisation and inheritance ............................................................................................... 34 4.5.2 Tuple equivalence............................................................................................................................ 35 4.5.3 Duplicate contexts, items, and tuples .............................................................................................. 35 </p> <p>4.6 Footnotes 38 4.6.1 The footnoteLink extended-type link element ................................................................................ 38 </p> <p>4.6.1.1 xlink:type attribute....................................................................................................................... 38 4.6.1.2 xlink:role attribute ....................................................................................................................... 38 </p> <p>Extensible Business Reporting Language (XBRL) 2.1, 2003 XBRL International Inc., Public WD of 23 Apr 2003, Page 3 of 93 </p> <p>4.6.2 The loc locator-type element ........................................................................................................... 39 4.6.3 The footnote resource-type element ................................................................................................ 39 4.6.4 The footnoteArc arc-type element................................................................................................... 39 </p> <p>4.6.4.1 xlink:arcrole attribute .................................................................................................................. 39 4.6.4.2 xlink:title attribute ....................................................................................................................... 39 </p> <p>5 XBRL Taxonomies......................................................................................................................................... 40 5.1 The monetary, shares and pure data types 42 5.2 The fraction data type 42 5.3 Other data types 43 5.4 Taxonomy elements 44 </p> <p>5.4.1 The instantaneous attribute.............................................................................................................. 45 5.4.2 The balance attribute........................................................................................................................ 45 </p> <p>5.5 Linkbases 46 5.5.1 The linkbaseRef element ................................................................................................................. 46 </p> <p>5.5.1.1 The xlink:type attribute ............................................................................................................... 47 5.5.1.2 The xlink:href attribute................................................................................................................ 47 5.5.1.3 The xlink:role attribute ................................................................................................................ 47 5.5.1.4 The xlink:arcrole attribute ........................................................................................................... 47 5.5.1.5 The xlink:actuate attribute........................................................................................................... 47 </p> <p>5.5.2 The linkbase element ....................................................................................................................... 48 5.5.2.1 The noRoleTypes attribute .......................................................................................................... 49 5.5.2.2 The profile attribute ..................................................................................................................... 49 </p> <p>5.5.3 Extended-type elements................................................................................................................... 49 5.5.3.1 The xlink:type attribute ............................................................................................................... 49 5.5.3.2 The xlink:role attribute ................................................................................................................ 49 5.5.3.3 Extended-type link schema.......................................................................................................... 50 </p> <p>5.5.4 The locator-type element loc ........................................................................................................... 51 5.5.4.1 The xlink:type attribute ............................................................................................................... 51 5.5.4.2 The xlink:href attribute................................................................................................................ 51 5.5.4.3 The xlink:label attribute .............................................................................................................. 51 </p> <p>5.5.5 The locator-type element aloc ......................................................................................................... 51 5.5.5.1 The absoluteContext attribute ..................................................................................................... 51 5.5.5.2 Locator-type elements schema .................................................................................................... 52 </p> <p>5.5.6 Resource-type elements................................................................................................................... 53 5.5.6.1 The xlink:type attribute ............................................................................................................... 53 5.5.6.2 The xlink:label attribute .............................................................................................................. 53 5.5.6.3 The label resource........................................................................................................................ 54 5.5.6.4 The reference resource................................................................................................................. 57 5.5.6.5 The absoluteContext element ...................................................................................................... 60 5.5.6.6 The relativeContext element ...........................</p>

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