XBRL_Slides.ppt

8/14/2019 XBRL_Slides.ppt

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XBRLXBRL


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TopicsTopics

XBRL DefinitionXBRL Definition

XBRL First AdoptersXBRL First Adopters

HTML, XML, and XBRLHTML, XML, and XBRL

Names and Contents of XML Tags Names and Contents of XML Tags

XML SyntaxXML Syntax

XML a!idationXML a!idation

"resentation Hierarc#y and Lin$%ase"resentation Hierarc#y and Lin$%ase


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a!&e of XBRLa!&e of XBRL

"rocessing, ana!y*ing, and disseminating information"rocessing, ana!y*ing, and disseminating information %ecome m&c# more efficient and effecti+e %ecome m&c# more efficient and effecti+e

-mpro+es effecti+eness %y e!iminating t#e need for re(-mpro+es effecti+eness %y e!iminating t#e need for re(entering data for processingentering data for processing

-mpro+es efficiency %y remo+ing red&ndancies-mpro+es efficiency %y remo+ing red&ndancies Sa+es costs t#ro&g# efficiency and effecti+enessSa+es costs t#ro&g# efficiency and effecti+eness

Disseminates information independent of p!atformDisseminates information independent of p!atform Transparency of informationTransparency of information Ma$es it easy to &se a&tomated ana!ytica! too!sMa$es it easy to &se a&tomated ana!ytica! too!s


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C&rrent Reporting "rocessC&rrent Reporting "rocess Re'or$ and De!aysRe'or$ and De!ays

Ad #oc and non repeata%!e "rocessesAd #oc and non repeata%!e "rocesses

RegulatoryFilings

Web Site

TaxReturn

TradeFilings

PrintedFinancials

AccountingSystem

Third Party Information

ExplanatoryText

InternalReports


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XBRL Reporting "rocessXBRL Reporting "rocess Red&ces red&ndancies . discrepanciesRed&ces red&ndancies . discrepancies Repeata%!e processes &sing too!sRepeata%!e processes &sing too!s

RegulatoryFilings

Web Site

TaxReturn

TradeFilings

PrintedFinancials

AccountingSystem

Third Party Information

ExplanatoryText

X R!"ocuments

InternalReports


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Types of EntitiesTypes of EntitiesRegulatorsRegulators

(e.g. FDIC, APRA, CSSF,..)(e.g. FDIC, APRA, CSSF,..)

Global Financial ServicesGlobal Financial Services(e.g. Deutsche Bank, B o(e.g. Deutsche Bank, B o

A)A)

!arket Anal"sts!arket Anal"sts (e.g. !S)(e.g. !S)

Stock #$changesStock #$changes (e.g. %ASDA&,'ok"o, ..)(e.g. %ASDA&,'ok"o, ..)

Data Inter e iariesData Inter e iaries (e.g. #*+, Reuters, ..)(e.g. #*+, Reuters, ..)

Australian Pru entialAustralian Pru ential

Regulator" Authorit" (APRA)Regulator" Authorit" (APRA)

Usage/MotivationUsage/MotivationInternal Re uce Costs,Internal Re uce Costs,I -rove # ectivenessI -rove # ectiveness

Internal Re uce Costs,Internal Re uce Costs,

I -rove # ectivenessI -rove # ectivenessInternal #$ternalInternal #$ternal

#$ternal Create/#$-an#$ternal Create/#$-an

Revenue StreaRevenue Strea#$ternal #$-an Revenue#$ternal #$-an RevenueStreaStrea

Collect inancial state entsCollect inancial state entsro ore than 01,222 Su-erro ore than 01,222 Su-er

Fun sFun s

XBRL First AdoptersXBRL First Adopters


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XBRL Adoption Around the WorldXBRL Adoption Around the WorldExpected to e !andated in "#$ of the World%s Mar&et 'ap y end ofExpected to e !andated in "#$ of the World%s Mar&et 'ap y end of())*())*

EUROPEBelgium -France Bank de France, AMF

Netherlands -4 Major MinistriesNorway - Exchange!ain - Bank o" !ain

weden #om!anies $ouse%& $M'# (#om!anies $ouse)

ASIA/PACIFIC Australia *o+ernment ide#hina hanghai hen.hen

Exchanges, # '#, F#/ndia Bom0ay /ndia National

Exchange, Bank o" /ndia1a!an 2okyo Exchange Bank o"

1a!an&orea &3 A5

inga!ore - A#'A2hailand 2hailand Exchange

MIDDLE EAST/AFRICA A0u ha0i Exchange

/srael - ecurities Authorityouth A"rica - Exchange

SOUTH AMERICA Argentina Bank o" Argentina

Boli+ia - *o+ernment-wideBra.il Bank o" Bra.il#hile Bank o" #hile

#olum0ia Bank o" #olum0ia6eru Bank o" 6eru

NORTH AMERICA#anada # A, 2oronto Exchange

#ayman /slands - #/MA% F /#, E#, /'

orld Bank Micro 7ending


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"otentia! /sage of XBRL"otentia! /sage of XBRL

Manageria! ReportingManageria! Reporting 0n#ance interna! reporting of financia! and non(financia!0n#ance interna! reporting of financia! and non(financia!

prod&ction re!ated information prod&ction re!ated information XBRL can !ead to effecti+e and efficient management of s&pp!yXBRL can !ead to effecti+e and efficient management of s&pp!y

+a!&e c#ain+a!&e c#ain XBRL can pro+ide time!y feed%ac$ on personne! performanceXBRL can pro+ide time!y feed%ac$ on personne! performance

Internal AuditingInternal Auditing 0fficient and effecti+e e+a!&ation of interna! contro!s, and0fficient and effecti+e e+a!&ation of interna! contro!s, and

doc&mentation of materia! 'ea$nessesdoc&mentation of materia! 'ea$nesses 0ffecti+e comp!iance to Sar%anes(1x!ey Act0ffecti+e comp!iance to Sar%anes(1x!ey Act


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"otentia! /sage of XBRL"otentia! /sage of XBRL

External AuditingExternal Auditing 0fficient and effecti+e &se of ana!ytica! too!s for0fficient and effecti+e &se of ana!ytica! too!s for

ris$ assessments, ind&stry comparisons,ris$ assessments, ind&stry comparisons, %enc#mar$ing, trend ana!ysis, etc2 from remote %enc#mar$ing, trend ana!ysis, etc2 from remote!ocations!ocations

1t#ers1t#ers Loan appro+a!, Credit rating, Mergers .Loan appro+a!, Credit rating, Mergers .ac3&isitions, -n+estment Decisions, etc2ac3&isitions, -n+estment Decisions, etc2


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+E' ,roposed Rules Released - May .)th ())*+E' ,roposed Rules Released - May .)th ())*3BR+ Phase in Plan3BR+ Phase in Plan or S#C !an ateor S#C !an ate

#andateTimeline

SE$ RulesTimeline

S#C Pro-ose Rules

Pro-ose RulesCo ent Perio

S#C Final Rules

Release 4 !a"52, 1226

7une 0 st 4 August0 st 1226

Se-te ber 4%ove ber 1226

!ust re-ort in1228

!ust re-ort in1202

!ust re-ort in1200

+arge accelerate ilersusing 9S GAAP :ith-ublic loat ;


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HTML, XML, and XBRLHTML, XML, and XBRL

HTML) Hyper Text Mar$&p Lang&ageHTML) Hyper Text Mar$&p Lang&age designed to disp!ay data and to foc&s on #o' data !oo$s ondesigned to disp!ay data and to foc&s on #o' data !oo$s on

t#e 4e%t#e 4e%XML) 0Xtensi%!e Mar$&p Lang&age2XML) 0Xtensi%!e Mar$&p Lang&age2 designed to descri%e and str&ct&re data, and to foc&s ondesigned to descri%e and str&ct&re data, and to foc&s on

'#at data is'#at data is

XBRLXBRL is an XML Deri+ati+eis an XML Deri+ati+e a g!o%a! e(%&siness !ang&age for s&pp!y c#ain managementa g!o%a! e(%&siness !ang&age for s&pp!y c#ain management

and %&siness and financia! reportingand %&siness and financia! reporting


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Tec#nica! SpecificationTec#nica! Specification

of HTMLof HTMLHTML #as fixed n&m%er of predefined tags re!ated toHTML #as fixed n&m%er of predefined tags re!ated to#o' text and ot#er e!ements are to %e disp!ayed on#o' text and ot#er e!ements are to %e disp!ayed on

t#e 4e%t#e 4e% Names and Contents of Tags in HTML Names and Contents of Tags in HTML Names are encased in ang!e %rac$ets s&c# as) 5%6 for %o!d Names are encased in ang!e %rac$ets s&c# as) 5%6 for %o!d T#e contents are &s&a!!y 'ritten %et'een t#e opening tagT#e contents are &s&a!!y 'ritten %et'een t#e opening tag

s&c# as 75%68and t#e correspond c!osing tag 59%6s&c# as 75%68and t#e correspond c!osing tag 59%6 T#e data disp!ayed are stored inside t#e HTML doc&mentT#e data disp!ayed are stored inside t#e HTML doc&ment


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0xamp!e0xamp!e

5%6T#is is %o!d59%6,5%6T#is is %o!d59%6,

5i6T#is is ita!ics59i65i6T#is is ita!ics59i6

T#e 'e% Bro'ser 'i!! disp!ay as)T#e 'e% Bro'ser 'i!! disp!ay as)

This is boldThis is bold This is italicsThis is italics


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Names and Contents of XML Tags Names and Contents of XML Tags

/n!i$e HTML tags, XML tags are not predefined2/n!i$e HTML tags, XML tags are not predefined2/sers define t#em2 For examp!e)/sers define t#em2 For examp!e)

5name6:oe C&rio&s59name65name6:oe C&rio&s59name6775name68 is t#e tag for name and represents t#e5name68 is t#e tag for name and represents t#eopening tag and 759name68 represents t#eopening tag and 759name68 represents t#ecorresponding c!osing tag2corresponding c!osing tag2

T#e content of t#e e!ement 5name6 is 7:oe C&rio&s8,T#e content of t#e e!ement 5name6 is 7:oe C&rio&s8,'#ic# is enc!osed %et'een t#e opening tag and'#ic# is enc!osed %et'een t#e opening tag andc!osing tagc!osing tag


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XML Name Restrictions forXML Name Restrictions for

0!ements0!ements Names m&st start 'it# a !etter or a &nderscore 7;82 Names m&st start 'it# a !etter or a &nderscore 7;82

Names can contain any com%ination of !etters, n&m%ers, Names can contain any com%ination of !etters, n&m%ers,

&nderscores 7;8, das#es 7(8, or periods 728&nderscores 7;8, das#es 7(8, or periods 728 Names m&st not contain any ot#er c#aracters2 Names m&st not contain any ot#er c#aracters2

Names m&st not start 'it# !etters xm!


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0xamp!e of a C&stomer List0xamp!e of a C&stomer List

5>xm! +ersion ? 7@2 8>65>xm! +ersion ? 7@2 8>6 >> custo er+istcusto er+ist ;;

>> na ena e ;; 7oe Curious 7oe Curious >/>/ na ena e ;; >> streetstreet ;; =1= Station Roa=1= Station Roa >/>/ streetstreet ;; >> cit"cit" ;; +a:rence+a:rence >/>/ cit"cit" ;; >> statestate ;; ?ansas?ansas >/>/ statestate ;;

>> @i-@i-;; 22 >/>/ @i-@i-;; >> countr"countr" ;; 9SA9SA >/>/ countr"countr" ;;>/>/ custo er+istcusto er+ist ;;


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XML SyntaxXML Syntax

-f an e!ement #as no content, say 5*ip6, t#en it can %e-f an e!ement #as no content, say 5*ip6, t#en it can %eexpressed as) eit#er 5*ip659*ip6 or 5*ip96expressed as) eit#er 5*ip659*ip6 or 5*ip96

A!! tags m&st %e proper!y nestedA!! tags m&st %e proper!y nested0!ements are re!ated as parent9c#i!d and si%!ings0!ements are re!ated as parent9c#i!d and si%!ings 5c&stomerList6 is parent of 5name6, 5street6, and ot#er5c&stomerList6 is parent of 5name6, 5street6, and ot#er

e!ementse!ements 5name6, 5street6, 5city6 are si%!ings5name6, 5street6, 5city6 are si%!ings


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>> custo er+istcusto er+ist ;;

>> na ena e se$se$ EE aleale custo er i Ecusto er i E ==== ;;

7oe Curious 7oe Curious >/>/ na ena e ;;

>> streetstreet ;; =1= Station Roa=1= Station Roa >/>/ streetstreet ;; >> cit"cit" ;; +a:rence+a:rence >/>/ cit"cit" ;;

>> statestate ;; ?ansas?ansas >/>/ statestate ;;

>> @i-@i-;; 22 >/>/ @i-@i-;; >> countr"countr" ;; 9SA9SA >/>/ countr"countr" ;;

>/>/ custo er+istcusto er+ist ;;

0xamp!e of XML Attri%&tes0xamp!e of XML Attri%&tes


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An A!ternati+e to Attri%&teAn A!ternati+e to Attri%&te

>> custo er+istcusto er+ist ;; >> na ena e ;; 7oe Curious 7oe Curious >/>/ na ena e ;; >> se$se$ ;; aleale >/>/ se$se$ ;; >> custo er icusto er i ;; ==== >/>/ custo er icusto er i ;; >> streetstreet ;; =1= Station Roa=1= Station Roa >/>/ streetstreet ;; >> cit"cit" ;; +a:rence+a:rence >/>/ cit"cit" ;; >> statestate ;; ?ansas?ansas >/>/ statestate ;;

>> @i-@i-;; 22 >/>/ @i-@i-;; >> countr"countr" ;; 9SA9SA >/>/ countr"countr" ;;>/>/ custo er+istcusto er+ist ;;


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XML Sc#emaXML Sc#ema

D'D an 3!+ Sche a are the t:oD'D an 3!+ Sche a are the t:oetho s use to e ine ele ents,etho s use to e ine ele ents,

attributes, an the t"-e o content (value)attributes, an the t"-e o content (value)o an ele ent allo:e in the 3!+o an ele ent allo:e in the 3!+

ocu entocu ent

3BR+ uses 3!+ Sche a3BR+ uses 3!+ Sche a

defines t#e e!ements, t#eir attri%&tes, re!ations#ips, anddefines t#e e!ements, t#eir attri%&tes, re!ations#ips, andt#e type of contentst#e type of contents

descri%es t#e +oca%&!ary of an XML doc&mentdescri%es t#e +oca%&!ary of an XML doc&ment


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XML NamespacesXML Namespaces

Namespaces are &sed to disting&is# %et'een t'o or more distinct Namespaces are &sed to disting&is# %et'een t'o or more distinctXML Sc#emas and a!!o's one to &se more t#an one +oca%&!ary in aXML Sc#emas and a!!o's one to &se more t#an one +oca%&!ary in asing!e XML doc&ment2sing!e XML doc&ment2

one XML Sc#ema)one XML Sc#ema)>> na ena e se$ Ese$ E aleale custo er i E custo er i E ==== ;; 7oe Curious 7oe Curious >/>/ na ena e ;;

>> streetstreet ;; =1= Station Roa=1= Station Roa >/street;>/street; >> cit"cit" ;; +a:rence+a:rence >/>/ cit"cit" ;; >> statestate ;; ?ansas?ansas >/>/ statestate ;; >> @i-@i-;; 22 >/>/ @i-@i-;;

>> countr"countr" ;; 9SA9SA >/>/ countr"countr" ;;anot#er XML Sc#ema)anot#er XML Sc#ema) >> na ena e se$ Ese$ E e alee ale custo er i E custo er i E == ;; 7oan Courteous 7oan Courteous >/>/ na ena e ;; >> a ressa ress ;; 51= 'urnberr" Dr, +a:rence, ?S 2 , 9SA51= 'urnberr" Dr, +a:rence, ?S 2 , 9SA >/>/ a ressa ress ;;


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T#ere are t'o !e+e!s of +a!idationT#ere are t'o !e+e!s of +a!idation

Le+e! @ +a!idation is ca!!ed 74e!! Formed8 XMLLe+e! @ +a!idation is ca!!ed 74e!! Formed8 XML

doc&mentdoc&ment A 74e!! formed XML doc&ment comp!ies 'it# t#e %asicA 74e!! formed XML doc&ment comp!ies 'it# t#e %asic

syntax and str&ct&ra! r&!es of t#e XML Specifications2syntax and str&ct&ra! r&!es of t#e XML Specifications2 T#is +a!idation does not c#ec$ '#et#er t#e name is correctT#is +a!idation does not c#ec$ '#et#er t#e name is correct

or t#e attri%&te is correct or t#e content is of t#e rig#t typeor t#e attri%&te is correct or t#e content is of t#e rig#t type


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T#ere are t'o !e+e!s of +a!idationT#ere are t'o !e+e!s of +a!idation

Le+e! +a!idation is ca!!ed 7+a!id XML8Le+e! +a!idation is ca!!ed 7+a!id XML8 An XML doc&ment is 7+a!id XML8 if it conformsAn XML doc&ment is 7+a!id XML8 if it conforms

to t#e XML Sc#ema2 T#is !e+e! of +a!idationto t#e XML Sc#ema2 T#is !e+e! of +a!idationc#ec$s to see '#et#er t#e e!ements, attri%&tes, andc#ec$s to see '#et#er t#e e!ements, attri%&tes, and

contents of t#e e!ements are +a!id in accordancecontents of t#e e!ements are +a!id in accordance'it# t#e XML Sc#ema'it# t#e XML Sc#ema


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A t f XBRL TA t f XBRL T


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Anatomy of an XBRL TaxonomyAnatomy of an XBRL TaxonomyXBRL Frame'or$ XBRL Frame'or$

FootnoteCalculation DefinitionPresentation Footnote

Label Reference

Sc e!a"#s$

Lin%bases"#!l


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7ink0ase Files7ink0ase Files

An XBRL !in$%ase fi!e contains t#e exp!icitAn XBRL !in$%ase fi!e contains t#e exp!icitre!ations#ip definitions %et'een t#e concepts definedre!ations#ip definitions %et'een t#e concepts definedin t#e XBRL sc#emain t#e XBRL sc#ema

Six !in$%ase types)Six !in$%ase types)!a%e! !in$%ase!a%e! !in$%asereference !in$%asereference !in$%ase

presentation !in$%ase presentation !in$%ase

ca!c&!ation !in$%aseca!c&!ation !in$%asedefinition !in$%asedefinition !in$%asefootnote !in$%asefootnote !in$%ase


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Attribute Example %sfr&pte'$ash$ashE(ui)alents

#onetary*String+ etc,

"ebit*$redit

Instant*"uration

X R! -ame

"ata Type

alance Type

Period Type

&asic Ele!entAttributes

0!ement, Attri%&tes, and Lin$%ase

0xamp!es

. $ash$ashE(ui)alents/ #as a &ni3&e e!ement name '#ic# a!so identifies itsso&rce taxonomy, a data type


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/n addition to the 0asic attri0utes, each element has a set o"

de"ined relationshi!s with the taxonomy link0ases8 /n theexam!le 0elow, 'Cas Cas E(ui)alents* has a humanreada0le la0el, a re"erence to authoritati+e literature ( E#), a!resentation hierarchy and a calculation summation8

0a!e 1 +E' Regulation+2XRule 0u! er 1 "'hapter 1 .,aragraph 1 (

RelationshipsTo 0 ther

Elements 1Information2!in3bases4

Calculation

Presentation

Reference

Total Current Assets +Cas an$ Cas E(ui)alents ,

Accounts Recei)able Tra$e- Net ,In)entories- Net , .

Cas an$ Cas E(ui)alentAccounts Recei)able Tra$e- NetIn)entories- Net Total Current Assets

Label

e" "- 'Cas an$ Cas E(ui)alents*

Linkbase

Example

0!ement, Attri%&tes, and Lin$%ase 0xamp!es


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XBRL -nstance Doc&mentXBRL -nstance Doc&mentT#e main f&nction of t#e instance doc&ment is to storeT#e main f&nction of t#e instance doc&ment is to storefinancia! data tagged 'it# e!ements from a referencedfinancia! data tagged 'it# e!ements from a referencedtaxonomy for reporting and decision ma$ing p&rposestaxonomy for reporting and decision ma$ing p&rposes

T#e instance doc&ment a!so presents some additiona!T#e instance doc&ment a!so presents some additiona!information t#at is &sed to descri%e t#e facts, s&c# as t#einformation t#at is &sed to descri%e t#e facts, s&c# as t#ename of t#e entity, period, meas&rement &nit, etcname of t#e entity, period, meas&rement &nit, etc

An instance doc&ment contains a &nit for eac# type ofAn instance doc&ment contains a &nit for eac# type ofmeas&red data tagged2 C&rrencies and s#ares are t#emeas&red data tagged2 C&rrencies and s#ares are t#emost common examp!es of &nits of meas&re in Financia!most common examp!es of &nits of meas&re in Financia!

ReportingReporting


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InstanceComponent

2agged9alue2agged9alue #ash and cash E:ui+alents ; US$ 575,000,000 (1) #ash and cash E:ui+alents ; US$ 575,000,000 (1)

Example


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Cons&ming an XBRLCons&ming an XBRL-nstance Doc&ment-nstance Doc&ment

1nce an XBRL -nstance Doc&ment and1nce an XBRL -nstance Doc&ment and0xtension Taxonomy are created, t#ey can t#en0xtension Taxonomy are created, t#ey can t#en

%e sec&re!y !ocated on t#e internet or an intranet %e sec&re!y !ocated on t#e internet or an intranetfor cons&mptionfor cons&mption

1nce t#e -nstance Doc&ment is !oaded in t#e1nce t#e -nstance Doc&ment is !oaded in t#e

XBRL ena%!ed soft'are, t#e information 'i!! %eXBRL ena%!ed soft'are, t#e information 'i!! %eana!y*ed, compared and rendered &sing a +arietyana!y*ed, compared and rendered &sing a +arietyof met#odsof met#ods


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An end &ser accesses t#e -nstance Doc&ment +ia t#e internet

@2 /sing XBRL ena%!edsoft'are a &ser accessesan entity s -nstanceDoc&ment t#ro&g# t#einternet2

2 T#e -nstance Doc&mentreferences t#e entity s0xtension Taxonomy'#ic# containsinformation andre!ations#ips specific tot#at entity2

E2 T#e entity 0xtension Taxonomy references a "&%!icTaxonomy and extends it2

2 T#e 0ntity -nstance Doc&ment, 0xtension Taxonomyand "&%!ic Taxonomy reference t#e XBRL Tec#nica!Specification Sc#ema for comp!iance 'it# t#e 2@specification2

0 ! B ! S# t) T 0! t d0xamp!e Ba!ance S#eet) Taxonomy 0!ement and


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0xamp!e Ba!ance S#eet) Taxonomy 0!ement and0xamp!e Ba!ance S#eet) Taxonomy 0!ement and-nstance Data-nstance Data

ecem0er => 122 1225

ASS#'S9S


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0xamp!e Ba!ance S#eet(0xamp!e Ba!ance S#eet( 'a$ono " Sche a Sni--et 'a$ono " Sche a Sni--et77id8 and 7name8 attri%&tes are &sed to identify t#e specific concept definition inid8 and 7name8 attri%&tes are &sed to identify t#e specific concept definition int#e instance fi!e and t#e re!ations#ip fi!est#e instance fi!e and t#e re!ations#ip fi!es

77type8 attri%&te specifies t#e type of data t#at t#is concept is going to accept2type8 attri%&te specifies t#e type of data t#at t#is concept is going to accept27monetary-temType8 means t#e e!ement is a monetary item7monetary-temType8 means t#e e!ement is a monetary item

77s&%stit&tionGro&p8 is &sed to c!assify t#e concept as an 7item8, a 7t&p!e8 , ors&%stit&tionGro&p8 is &sed to c!assify t#e concept as an 7item8, a 7t&p!e8 , orsome ot#er type of e!ementsome ot#er type of e!ement

77 periodType8 indicates '#et#er t#e concept is associated 'it# a context in '#ic# periodType8 indicates '#et#er t#e concept is associated 'it# a context in '#ic#t#e period is an 7instant8 or 7d&ration8t#e period is an 7instant8 or 7d&ration8

77x%r!)%a!ance8 is re!e+ant to monetary items on!y and #as t#e +a!&e eit#er 7de%it8x%r!)%a!ance8 is re!e+ant to monetary items on!y and #as t#e +a!&e eit#er 7de%it8or 7credit8 depending on t#e concept %eing definedor 7credit8 depending on t#e concept %eing defined

77

ni!!a%!e8 'it# a +a!&e 7tr&e8 imp!ies t#at t#e corresponding e!ement may ta$e ani!!a%!e8 'it# a +a!&e 7tr&e8 imp!ies t#at t#e corresponding e!ement may ta$e a

ni!(+a!&e in t#e instance doc&mentni!(+a!&e in t#e instance doc&ment


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0xamp!e Ba!ance S#eet(0xamp!e Ba!ance S#eet( InstanceInstanceDocu ent Sni--etDocu ent Sni--et

T#e prefix 7&sfr(pte8 refers to t#e namespace of t#eT#e prefix 7&sfr(pte8 refers to t#e namespace of t#etaxonomy '#ere t#is concept is definedtaxonomy '#ere t#is concept is defined

A!! items m&st #a+e t#e attri%&te 7contextRef8A!! items m&st #a+e t#e attri%&te 7contextRef8

A!! n&meric items, s&c# as 5Cas#Cas#03&i+a!ents6, m&stA!! n&meric items, s&c# as 5Cas#Cas#03&i+a!ents6, m&st

#a+e t#e attri%&te 7&nitRef8#a+e t#e attri%&te 7&nitRef8

AA numericnumeric item m&st #a+e eit#er a 7precision8 attri%&teitem m&st #a+e eit#er a 7precision8 attri%&teor a 7decima!s8 attri%&teor a 7decima!s8 attri%&te

"resentation Hierarc#y and Lin$%ase"resentation Hierarc#y and Lin$%ase


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E

Presentation !in3base Snippet

"resentation Hierarc#y and Lin$%aseresentation Hierarc#y and Lin$%ase

ecem0er => 122 1225

ASS#'S 9S


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"resentation Hierarc#y and"resentation Hierarc#y andLin$%aseLin$%ase

T#e "resentation Lin$ is &sed to arrange taxonomyT#e "resentation Lin$ is &sed to arrange taxonomye!ements into a #ierarc#y for presentation of t#e %&sinesse!ements into a #ierarc#y for presentation of t#e %&sinessconceptsconcepts

5presentationLin$6 contains t'o s&%(e!ements)5presentationLin$6 contains t'o s&%(e!ements) 5!oc6 identifies t#e !ocation of t#e concepts defined5!oc6 identifies t#e !ocation of t#e concepts defined

in t#e Sc#ema Doc&ment and reported in t#e -nstancein t#e Sc#ema Doc&ment and reported in t#e -nstanceDoc&ment2Doc&ment2 5presentationArc6 is &sed to re!ate t#e concepts and5presentationArc6 is &sed to re!ate t#e concepts and

gi+e t#em a #ierarc#ica! presentation t#ro&g# itsgi+e t#em a #ierarc#ica! presentation t#ro&g# its

attri%&te orderattri%&te order


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Statement of Financia! "osition Statement of Financia! "osition Ca!c&!ation S&mmationsCa!c&!ation S&mmations

T#e Ca!c&!ation Lin$%ase is t#e most comp!ex of a!! t#eT#e Ca!c&!ation Lin$%ase is t#e most comp!ex of a!! t#eLin$%ases and is &sed to s#o' t#e ca!c&!ationLin$%ases and is &sed to s#o' t#e ca!c&!ationre!ations#ips %et'een +ario&s reporting concepts2 Forre!ations#ips %et'een +ario&s reporting concepts2 For

examp!e, t#e s&m of C&rrent Assets and Non(C&rrentexamp!e, t#e s&m of C&rrent Assets and Non(C&rrentAssets yie!ds t#e tota! +a!&e of AssetsAssets yie!ds t#e tota! +a!&e of Assets

T#is re!ations#ip is s#o'n t#ro&g# t#e Ca!c&!ationT#is re!ations#ip is s#o'n t#ro&g# t#e Ca!c&!ationLin$%ase %y !ocating t#e concepts in t#e Sc#emaLin$%ase %y !ocating t#e concepts in t#e Sc#emaDefinition Fi!es and re!ating t#e concepts &sing ArcsDefinition Fi!es and re!ating t#e concepts &sing Arcs


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DemosDemos

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http://www.sec.gov/spotlight/xbrl/viewers.shtmlhttp://www.sec.gov/spotlight/xbrl/viewers.shtmlhttp://www.tryxbrl.com/http://www.tryxbrl.com/http://xbrl.us/Learn/Pages/FactSheet.aspxhttp://xbrl.us/Learn/Pages/FactSheet.aspxhttp://xbrl.us/Learn/Pages/FactSheet.aspxhttp://www.tryxbrl.com/http://www.sec.gov/spotlight/xbrl/viewers.shtml

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