financial reporting taxonomies architecture

8/2/2019 Financial Reporting Taxonomies Architecture

1/96

Editor, +--

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Authors

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Abstract

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Status

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2/96

Table of Contents% ! ! ! +$ !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!+6 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!0 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!! '6- !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!! '6-'6 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!! '6-* !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!! '6-%5 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!! ! 0-$$ !!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! ! $$# !!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !" -$ !!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! ! D -$ !!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! "!E '3( !!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 3 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!! F

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3/96

Table of Tables'6!'3 $ !! ! ! '6!# $ ! !!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! ! H'6"!-- ! !!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!! H'6!%5 #*'+6 ! !!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! " '6E!C '0 3- !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! EF'6G!C5353 !!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! G'6&!03-5 ! !!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !! G'6H!5- !!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!! GF'6F! 63 !!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! !!!!!!!!!! &Table of Figures

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4/96

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1 Introduction

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1.1 Scope of the architecture

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1.2 Relationship to other work

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1.3 Goals of this document

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1.4 Organisation of this document

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Layers of the Financial Reporting Taxonomy Architecture

XML, Namespaces, XML Schema and XML Linking Language (Xlink)

Concept Layer:Elements, links, arcs, labels, references and tuples

Relationship Layer:Usage of definition, calculation and presentation for modeling

Extensions Layer:Guidance on how to organise sets of taxonomies and linkbases

Discoverable Taxonomy Set Layer:Features and properties of taxonomy schemas and linkbases


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1.5 Terminology and document conventions

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$ #$$%--0-#%)> 3 $(= =C3 @$ ($ (= =C-5 !


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from?6!

to?6!


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element

name = CurrentAssets

elementname = CashCashEquivalents

elementname = CurrentAssetsRegion

/summation-itemweight = +1

.../arcrole/essence-alias

elementname = DomesticCurrentAssets

/arcrole/parent-child

labelrole = label

Current Assets

labelrole = terseLabel

Current

/arcrole/concept-labellang = en

referencerole = /definitionRef

/arcrole/concept-reference

The abbreviation " indicates http://www.xbrl.org/2003

Rounded boxes indicate extended-type links and their role.

Arcs are labeled with their arcrole.

presentationLink/role/standard

calculationLink/role/standard

labelLink/role/standard

referenceLink/role/standard

/arcrole/concept-labellang = en

definitionLink/role/standard

Name = IASNumber = 9

Paragraph = 3


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A DiscoverableTaxonomy Set

Two discoverable taxonomy sets, one a superset of the other. The notation href*indicates that the document contains locators with href attributes pointing to the schema

elements. Other arcs indicate import, include, and linkbaseRef relations.

A DiscoverableTaxonomy Set

SchemaNamespace

SchemaNamespace

schemaRef

/role/labelLinkbaseRef

href*Linkbase

'-#6 J $ $ -$ !

#%"

xml:lang6(>en?

http://www.xbrl.org/2003

xlink:role6(

>http://www.xbrl.org/2003/role/this?

xlink:arcrole6(

>http://www.xbrl.org/2003/arcrole/that?


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2 Concept Layer

3 = 8 0$ -= - $6$ item 6 $tuple 6 !+ (= ----$6

6$( -6 3!'5

6380$- !

3 - -=$ =! '$ - $ 3 (

663$ =$ 6#

-!

2.1 Rules for all concepts

' ( 3 !

+6 A $ 6 B$($80$ abstract6Ctrue!+6 6 ! '$ AB - $ -5 !+ 3 3 6

$# !

2.1.1 A taxonomy schema MUST define only one concept for each separatelydefined class of facts.

.( - - $# - - 6 - $ 5= 6 - - !' - -$ > ? $ -- 3 5 $ # ( ##3 6 $ ! * 5= > $ ? #=$3=$( 3 5 $ = #

--5 $(-$ --- =-- =! 03= $ $( # $- A-5= 3 - 5 3 - B840'6-3!

' C C 3 - - #$ 53 $ 5 (6 53 !$ -= 53 $ 0 .D4 $ C( essence-alias $ -53 !* ($

$ $ = > (6 53 3? $ E=

>'53%5 ?!

'$C(3-# 6 $ (=63$ - 6( $( $ 35-$ !

'$ C - $ 6 = - $

#$$# $6 !

#&

NetProfit

NetLoss0.D46

NetProfitLoss!


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2.1.1.1 Measurement

$ --38+M6 63 - $ $ 6 $ - (63 6 - 63 -53 $ $ !

* 5= *D **D (3 6$ ( ( 3= 6 --3! + (3 $ # 6 $ $ (36-(3- $$

(3 $ 3 # $0.D4,D'6 (3- $$$

2.1.1.2 Aggregation

$ $ #3 8+M 6 C( 63 !

8+M 6 C( ( - $ ( $3--3= $ 3 - 6$ - !


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2.1.1.3 Materiality

83 3 - # ( 3= #$ -- - 3 3 - $ ! * 5= > $ $ = 6 3 $ $ $ > $ #63-- @$$ 8+M6 $ 53 $ 3 - - $ 6$$ !

2.1.1.4 Disclosure

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( 53 6# $ $ $ ( 5 ! ' $ 6 $ A5B 840' ,D' 6 - $ -

(( -$# 6 6! $ (3 5 6(= - $AB (3 (323=A6B*D( 3**D(3=66$ABA6B!

2.1.2 Contextual and measurement information in XBRL instances MUST NOTresult in different elements in a taxonomy.

* 5= -840',D' -3 $ $ 3 6 -- 63MR-- $ $--3!

- $ - ! * ( $ $ $ C #$ $ $


16/96

$3$$(-$- 6 @

-#$(#$$- @

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3 - $( #$ $ = $ $ $ >$

( #$ ! . A- 5B > $=? > $ $

6 - =? > $ $ - ? !

' 3$ ) $= !

* - = ( -

3 !

2.1.3 Concepts meanings MUST NOT depend on their position within aninstance.

+ #$ 3 -- 6 -63!*5=$ Residuals3#$-- 3-$ $ 6$ !'$-=-

3 (-$-#-'N $#=#$$

$ ( - 35-6$ 3= #

-- A-5=TelevisionResidualsOilResidualsB $6-!

+ $6#TelevisionResidualsOilResiduals$

5 $$ - $$D'( $6

6 !-6$ $6 63$

AResidualsB= $ # 6 6 - - $ ( -

TotalOilResiduals $ - Residuals.'$6#

-$ "!"!6#!

+6 3 @$ =--=3 $

$ $6 6 $ !

2.1.4 Concept names SHOULD adhere to the LC3 convention.

" 6 A"B!" C$)

! % 840'66 6-$!+60.D465 $ -5 $

( 63 53 A- 5= >( 2?= > -

*5+ ?B=-(!

! -6 5 -=$3 -$ 6 8+M6 $

6 - - $ ! *$ = - $

3 6 6 6 C ( - $ 53 $ 6

$ =$840',D'6$ 3!

"! '- $-$840'6 $6!

! '- $-$840'6 !


17/96

( # $ 6 8+M 6 - $

$! %5 - % $ ( # A6

B$-#)

$==-=#$=-=

G! + $ 840'6 - $ ! 0 $ $-#A$ =- % $6 B)

ABSP;^@)= _`abcd

& % 840'6EG$ -#!

H! 6 - #$ (8+M6 66( #

$!+ - 66( - 6

A-5=>232%C? 6 #3 63>22%

$ B 0.D4 6 63 $ 53 $A B! $

66( = $3 0.D4 6 3 $$

$53!

F! -# $$ $

$ EG $ = $ C 8+M 6 $ 63 - $

-# )

$ --5@

$-5@

$ - #$ 6 --5= 6 #$

63-$#$ !

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! -# $ $ $

-5 $ $ 63 EG $ = -- $ - $

-$840'6 6F840'6!

' -# 5 - 6 $ (

66(!'6 $#6 $ =

6 $"( !

)*'(

Assets

CashMarketableSecurities

NotesFinancialStatements

StatementCompliance

FirstTimeApplicationUSGAAP

FirstTimeApplicationUSGAAP

ImpactNetProfitLossEachPeriodPresentedChangeClassific

ationSignificantForeignOperation

ArmsLengthDisposalsExcessNominatedProceedsPRT1Part2St

erlingValueUKPound


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2.1.5 Element definitions for concepts in a persisting DTS MUST contain an

id attribute whose value begins with the recommended namespaceprefix of the taxonomy followed by an underscore.

' id6 CA E!!B6 - -- $ 4 - 6 ! '$ -5 $

'0A !6#B!

,"

CashInBank us-gaap-ci us-gaap-ci_CashInBank

AumentoPrdida es-gaap es-gaap_AumentoPerdida cn-csrc-ar cn-csrc-ar_yin2hang2jin1qian2id 8+M 6 $ $ EG

$ 6-$!

2.1.6 The id attribute of element definitions for concepts in a persisting DTSSHOULD consist of a non-escaped version of the element namefollowing the required underscore.

+$$$ ID68+M6J3;8cn-csrc-ar_ ? # $ ( 6 4 # $ A [ 55B $ @ ( # $ $ > h ? # $ ( 4 %F1!'(636 #$ 5 = $ id 60.D4

3 - $ ! %5 E 6( $# 5 #$) $

3=#$$ 6 =$#$

$# 6 -- $ 3A23B! %5 G

6# $# $ ( #$$ $ +0 $ - $

$ -!

.%

AumentoPrdida es-gaap es-gaap_AumentoPrdida

AumentoPrdida es-gaap es-gaap_AumentoP%E9rdida cn-csrc-ar cn-csrc-ar_%7E%85%FD%58

2.1.7 The value of the nillable attribute SHOULD be true for all items andfor tuples not appearing as children of the xbrl element.

8+M #$ nil( $$(-$ #!+5-#$$ - $ $

-6 C $ !

'$3 -nillable="false"A#$$ $80$-B 0.D4 6

#$$ - $(6-

-!-$ =$ #63!


19/96

nillable="true"$ -- - #$abstract="true"=

- -6 840'($ -#$ !

2.1.8 An element element MAY include any of the other XML Schemaattributes that can be used on a global element syntax definition.

' C - - E! ;< = #$ > 8+M 3 - $ $ 8 0$ 6 $ 6 K 35-= abstractnillable!?

2.1.9 A concept MUST NOT prohibit the id attribute inherited from a base type.

+ 3 A ! ;< B - 6= !F6# C $ > 840' 6 #$ ^K 3 ! 6 - $ 3 3 -$6 36840',D'$6 $6 !

2.1.10 All documentation of a concept that constrains the set of valid values forthat concept MUST be contained in XBRL linkbases.

'5 8+M6 0.D4 ,D' - $ $80$ documentation!

2.1.11 A concept MUST have a label with the standard label role.

' 6 http://www.xbrl.org/2003/role/label.

4 $ - #$ -53

! '$ - ( 63 6 - ($--5$66 A $>?B1

- $(5$53= $

(- !

'$ 6 840' 653 $ (6 - $53

$#$$$ -!

2.1.12 All concepts within a taxonomy schema SHOULD have a unique label.

4C #$ $ - '0 6 63 3 53 $! + =$ 6 - 6 C! .#(=

6 A $ http://www.xbrl.org/2003/role/verboseLabel) 0.D4( 6-$!

2.1.13 Each concept MUST have documentation in either the label or referencelinkbase.

'840'6( -$ $#3 )

! 6 #$$ http://www.xbrl.org/2003/role/documentation@

! 6 #$$ http://www.xbrl.org/2003/role/definitionGuidance@


20/96

- #$3-- $ -A "!!"6#B!

+ 8+M $( 3 -- 6 = $ $ 63 $

$663$$$6 5 !+3 $(

3 -- - $ $ $ $ $ - $

!' - $ - !

' 840' 6 6 - 5 3 $ (6-$53 $ #$$ -!

' 6 -$-0.D 4)

'-$3 - @

' - $ 53= $ $

= #$ 9 = 6(6 3-$ !

' 6 - $ 840' $

!!!!6#

2.1.14 Labels SHOULD have a correspondence to the meaning of the element.

. 3 6 #$ $ 6 = $ $ $ !' C-!!!

2.1.15 There MUST NOT be internal structure in label text that requiressoftware to draw inferences about the meaning of the label.

' [email protected] $( $ !

2.1.16 Words MUST be spelled consistently throughout the labels in a linkbase.

* 5= > -? $ 6 3 $ $ >-? > -! ' $ 6 - # 3=-- $ !

2.1.17 Labels SHOULD have a consistent style of phrasing.

* 5= > 3 0$ = % ?= > 3 0$ = $ ?=

> 30$ = ? $ ! $ # 6> ' 30$ =? > 30$ = $ ? > - 2' 30$ ?,$> 30$ =% ?6 66$ 6= $ 5 =$ - $ -- !

2.1.18 Non-alphabetic characters, if used, SHOULD be used consistently inlabels.

* 5= - - 6= > 3 $ =6?= $ $ 6 $ 6 $ 53 - $ 5#$ $ 6 !


21/96

2.1.19 A concept MUST NOT have more than one label in a base set for eachcombination of language and label role in the DTS whose starting point

is the schema defining that concept.

' 53 $ - - 6 5 - $ 53 $ $ ! .#(= - $ $$6-3(6 -!%5H6# $# $ 6 # - #$ 3 6$ 6 ! '-$ 3$'0 ( 6 - 53 $= $53$$ =6 #'03 # !

4%"

CashInBank

CashInBank

CashInBank

2.1.20 All components of references to authoritative literature documentingconcepts MUST be contained in appropriately defined reference parts.

- 8+M - $ 3 #66 - $$( =6$

, $ C - $ C $ 840'6 - $ $$ $ $ # 5 $- A6 3B=*'- 840' ,D' 3$ $ $ $ 6 -!


22/96


23/96

Subclause 06- $!

Subparagraph 06$-$!

Subsection 06 6 -$ !

URI *4-$- $ >http://www.fasb.org/fas133?!

URIDate$$4# (=MM88-!

ref:Name

ref:Number

ref:Paragraph

ref:Subparagraph

ref:Name

ref:Year

ref:Section

Ref:Subsection

ref:Paragraph

xlink:role 6 A$ - 840' 3 B 0.D4

$ 6# - 63 $ - $

$$35-!

%56#( 5- xlink:role6(

$ - - ! $ $ -$*053=

$ #$ 6 >D 2( = ,?! '$

5 $ - $

OnerousContractsProvisionNonCurrent!

Xlink:role reference

A--!0E!!!B

http://www.xbrl.org/2003/role/definitionRef

http://www.xbrl.org/2003/role/presentationRef


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Xlink:role reference

A--!0E!!!B

http://www.xbrl.org/2003/role/measurementRef

http://www.xbrl.org/2003/role/commentaryRef

http://www.xbrl.org/2003/role/exampleRef


25/96

2.1.23 Reference part element definitions MUST provide a documentationelement containing a human readable explanation.

- 6 3 - $ $ (6 - $ $$ 6 $ $= 6 $ 6 5 -840'#$$-$ $ annotation/documentation!

#

The title of an Article within a Law or other statutory

document.

2.2 Rules for items

' 35 - $ item 6 !

2.2.1 The XML Schema type attribute SHOULD be used to enable XMLSchema testing of constraints on valid concept values.

80$-- 6-#3 ( - =-#$ $ ( # - ! * 5= = $ 5 $ - $ - - (= - (=8+M6 ! ' >80$2)'3 ? ;0.%8+< !

'5 0.D4 $ 80$ - 6680$$-#$$ (( - = -

$ $ ( 3! $ >( $( $ ? - !

* 5= 3 # - 5 # $ - 6 - ( ( - -! *5=-> FixedRate?>VariableRate?$ =53( C=#$ $( ->FixedRate?

>VariableRate? -token $6 $ 3- #$$ $

K 3 5 !

2.2.2 Different values for an item MUST NOT result in different elements.

840',D' $ -(( -$ $6 -3-$ )

$(#$- @

$ 3 $$- 6 @

$ #$$- 6@

$# - A-5=> 40 ?B -

3 -3 C 63 $ $

53!


26/96

2.2.3 Monetary concepts corresponding to accounting credit or debitbalances (asset, liability, equity, revenue, expenses) MUST use thebalance attribute.

' balance6840'$($( creditdebit!0E!!!-$!0- 5$$balance6840',D'6 $

$( 3 C $ monetaryItemType 3 $ ( -

monetaryItemType!

2.2.4 A numeric item without a balance attribute SHOULD havedocumentation indicating its expected sign, and where the itemrepresents a change in an underlying concept, increases MUST berepresented as a positive number.

$$ balance6=$ -creditdebit( 63 $ -3-65 #$$!

* $ = $ $ $ $ -#

(3 =$ 3-$53 5

63$= $ 6 C36 #$$

((( !*53 =$ -$

$ -$#$ @$ =#$ -=

$ -$-840'66 363$--$

#$ $ #$ - 9 $ - $

53!

.#(= $ C # $ $ $

3 53 = ( 63 A3#$$ B=$63- -

$ 53!'$-# 6 3)

! ' 6-0.D4 $5 (

A(B -$-( # !0%5!


27/96

CashFlowsFromUsedOperatingActivites

IncreaseDecreaseTradeCreditors

IncreaseDecreaseInventory

IncreaseDecreaseReceivables

+ - $ 6 $ > ? ># ( ? ( -

3840'$( ((!0%5 E!

,

CashFlowsFromUsedOperatingActivities

IncreaseDecreaseTradeCreditors

IncreaseDecreaseInventory

IncreaseDecreaseReceivables

2.2.5 Numeric items MUST NOT be percentages.

'->? - 5 63 - 63= 3 ! ( 6 6 $ ( C #$ - - $ 6 - $ >H?=#$ 6 H[ $ !H[$!$$ $ - !H >H [ >H? ! %5 G= RevenueChangeRatio 6 6RevenueChangePercent !

."

RevenueChangeRatio

Element

RevenueChangePCT

2.2.6 Each item MUST only be asserted over either a duration or at an instantin time.

' 5 - - $ A periodType="instant"B $ - AperiodType="duration"B (#$$$- 6!

'$ C- - E!!!;


28/96

2.2.7 Variations on the same concept that can be measured either over aperiod or at an instant in time MUST be represented by separateconcepts.

4

periodType="instant"periodType="duration"

periodType="instant"

periodType="duration"

instant

duration ( -$periodType6!

2.2.8 Sibling concepts in a tuple MAY have different values of the periodTypeattribute.

' 3 63 $5 --3 !

5"

,AB

AB

0$ .AB




periodType-$!

2.2.9 Numeric concepts representing a balance or to be captured at a specific

point in time MUST have a periodType of instant.' #= - 3 $ $ 3 A-5=-$"6B (3A-5=-$" 6B! .#(=6 $6 $= $ - - > ? > -? - A-5= "6B!

#+7




periodType="instant" $(-$53 ( 3

$ - -# $

--3!+ = $

5 $ $3 $( ( 6- =

$53-6 $ #!

2.2.10 The beginning balance, the ending balance, and any adjusted balancesof an item for a period MUST be represented as a single item.

* - # 66 $#A (B=$ $6 $#A(-$#$

B 6A =6 -- $ $


29/96

period @

6#3 ( 840'6-

$scenario!

2.2.11 Numeric concepts not measurable at a point in time MUST have a

periodType of duration.

+ $ = $ ( 6 ( =( 5 = != # $( periodType-"duration".'$ $ - #$$ $ 3 - =

#$!

#+7





2.2.12 Non-numeric concepts that are stated as at a specified date, but apply to

an entire period, MUST have a periodType of duration.

$ $ ( #$ - $ ( 3 - $ 3 - = $ $ $ - 3 63! $!0- C $ $($ periodType -= 3 53663- !

$- =- $(

3 $ $ - 3 ! '$

6 $ ($

= 6 $ - ! $ $$

$ =$ 6$

$6 periodType="duration"!

+5- $5 -6 !+5-

$-5$5 3!+

-=63!

##+87



30/96



2.2.13 Non-numeric concepts that are only true as of or as at a specific

date, MUST have a periodType of instant.

' $ - #$$ $ 3 - = #$!

#(+87



2.2.14 All other non-numeric concepts, such as accounting policies and

disclosures, MUST have periodType of duration, whether or not theyrelate to balances or to a period.

--= $ $ # # $ 3 $ $ 6 A B= $ - 6'3->? - 3 -=-#$ - periodType="duration"# 36!

#)%

CertificationDisclosureControlsProcedures periodType="duration"

OmittedFactsIndependentAuditNotCompleted periodType="duration"

2.3 Rules for tuples

' 6 $= = ! '$= $ - 5 ! %5 6 - ! 0 - $ 3 $ $ # - $ 5A- = - 6 3 -B!

2.3.1 Tuples MUST be used to associate concepts that derive their meaningfrom each other.

' 6 #( 3 (3 6 - $6 #$6$ !*5=#6 K = ! ' 6 = $ 6 $! ) $ # >7 0$=? $ # $>b=? $ # >bE=? = $ - $ >7 0$ >b=? # >bE=? ! - 3 - ( = 6 $ - ! ' $ 63 $ #$ $-K !


31/96

DirCompensation $ 5

!%$-$6 -$ !

#,


32/96

my:DirCompensation=#$$=$

CC $-%5E=#$$

-$!

#.;9& "

SADV

2001-01-01

2001-12-31

iso:HKD

Ho Ching

0

0

6000060000

0

ex:DirName- $ ex:DirCompensation # (63 6

((-$-$53$3 $(6 6

-!%5& $# (#$ $(

$!

#/%"

The full name of the company director.

This item must not appear at top level.


33/96

xlink:role="http://www.xbrl.org/2003/role/documentation"

xlink:label="s_DirName_doc"

xml:lang="nl">De volledige naam van de bedrijfdirecteur.

Dit punt moet niet op hoogste niveau verschijnen.

iso:HKD

SADV

2001-01-01

2001-12-31

Ho Ching

2.3.2 When instances may contain multiple values of the same item within the

same context and having the same units, a tuple MUST be used.

* 5= 3= = 3 $( 3 6 -6 !'- $ SubsidiaryName #$!

+$$ -6 $(- $6$CC=

6!'$ -$ ( #$$$

-#-$ $- !

2.3.3 Numbered sequences of items to accommodate multiple values of thesame item MUST NOT be used.

$ 6 $ > = 3 = 0? > = 3=0? 3#-# !

+ $ - #$ >0?= >0?= >0" ($ !

2.3.4 Tuples SHOULD NOT be used to represent segments, units, entities,periods, or scenarios.

+ >? - 6 = $ = $ - 3 A 0- ! ! ;< B! 0 $ 6 segment 6 -context !4 -- -- =

6 # $ -563 ( # --

-$ 63$ !

=$$ ( #$ = =

C !'$ $

$ - =6$ $ !-$ $ --

( #$ -- 5 =$ 3 !

4 6$ -- -(

---- =6 #

$ -563 ( # -- - $ 63 $

!


34/96

2.3.5 Tuple content models MUST enforce the constraints on their contentsthat are expressed in their labels and references.

* 5= - A 6 - 6 B $ - =$ A $ $B $(!

2.3.6 The content model of a tuple SHOULD NOT contain a reference to itselfnor any possible ancestor.

' $- $6 3 !$ -=$3 (- =$ -$(- !

%"

This

E9B2

That

LK44

2.3.7 Tuple content models MUST NOT use the all compositor.

' - $ - - - 53 $ #$ $ - 5 $ @ $ $- 63 #$ ! 0 $ =$ 53 $ -5636 -# 6 # - -=#($all #6 =$sequence !

2.3.8 Tuple definitions MUST NOT have the periodType attribute.

' C- - !F ;< !


35/96

2.3.9 Tuple content models MUST include an optional local attribute withname id and type ID.

' 6#$ ( id6=#- !0%5E=#$$ $-)

DirCompensation$ $ 6#$

(-$id6!

2.3.10 Tuples meant to appear at top level SHOULD NOT be nillable.

' 3 #3 $ 3 - $$ $ $3 $ 3 3! +$$ 8+M nil nil = ( # $ 6 #=

$-6 !

3 Relationships Layer

' $3-$$ 6 $# A6$ B840' 6 $ $$ = - $ ! 2 = - $ 53 ! ' 53 $ 6 ! ' $3 6 $#$ $ 0.D46!

$=$ -$ 3-$$ 3$53 $6- 6 !

$$ -653 $A 6 B >$'0? #$ -$ C-= $ $ 6 >$ '0 # $53 $A6 B #$$ 6 ! !!F6("!E6#5 - #$$ $ 65!

3.1 Rules for all relationships

0 E! - $ ! 0- ;< 6 $# $ 63 A3 B$# $53 !%(3$ !%(353$ =8+M !

(( - $ #3 6 ( - $ -= 3 !! + 6 - $ - 3 $ #$ ( (6 3 AB$ 63 !+3 -= = # 6 ( 3 # $ # 6 $ !


36/96

3.1.1 A linkbase MUST NOT include any link elements (simple, resource,extended, or arc) not in an XBRL module or in the XBRL 2.1Specification.

+$$ #6 6 5 #$ =$ - $ 6 *' '0 $ -$0-8 !

'6 $5 $ ##=$ -$5 #=$C !

)"$

xlink:type-

locator=simple=

arc=resource=

extendedB

M M , , "!!

3.1.2 An arc MUST have only its standard or LRR approved arc role.

+ *' '0 840' ,D' 3 5 $ $0- ( $ ! ' ( $ 6 - - $ = - 6 $ *' -*''0!

3.1.3 The label and reference elements MUST have only their standard or LRRapproved resource roles.

' - 6 - - 0 E!!!A'6HBE!!!A'6FB-$!0-=3 6- -$=$# labelLinkreferenceLink !

3.1.4 An extended-type link role MUST have no processing semantics otherthan specified by XBRL.

'3 $( $ xlink:role653 $$( $ -'0

6 A0 "!E!"!F!&!";


37/96

3.1.5 A schema MUST NOT define role types that duplicate definitions in theDTS whose starting point is the schema defining that role type.

+$$ *' 53 $# '6 =$- -$ 8+M( @ $ $3 - #$ ('0= 6 53 $ $

6 $ '0 - 3 ! ' $ $ $(-$-0.D46 !

3.1.6 Roles and arcs from XBRL, XBRL modules, and the LRR SHOULD beused in preference to defining new roles.

' C - $ - $ $ - $ $ $ - !

3.1.7 All arcs within an extended-type link MUST have the same arc role.

'8 ;,:


38/96

3.1.10 Any role type definition for an extended-type link in a persisting DTSMUST have a human-readable explanation in its definition element.

6 # 3 - = $ - $ $ (63 - $ 6 >6? 53 ! 4 > 0$= D - C 3 *? $ $

>http://www.xbrl.org/2003/role/BalanceSheetLiquidity.

#4"

Balance Sheet, Order of Liquidity Format

link:presentationLink

link:calculationLink

Indicates a note intended only to be rendered for presentation at the end

of a document.link:footnoteLink

definition C$roleType

3 0.D4 6 53 5 - $ E

$ ! + -$ $6(

6!!6#A>+ '0 (-

3- $ $'0!?B!

3.1.11 The role URI in a roleType element MUST begin with the same schemeand authority parts as the target namespace of the taxonomy schemawhere it appears.

' $ - - 3 # - $ ! D3 $ $ $3 ;*"FG< 6 $ = $$$$4 4,;*


39/96

http://www.xbrl.org/us/fr/lr/role/IncomeStatement

urn:xbrl:role:us:fr:lr:incomeStatement

3.1.13 All arcs whose source and destination both refer to concepts MUSTspecify an order attribute.

' ( 3 5 3 $ =- 6 = #$ 3 = #$ ! ' $ 6 5 6 $-*'$(#3-6 -- ! 3 3 - $ # 6 #$ $ $@ 3 $ 6= - A -B6 !0"E!F!G-!0- $$ order6 =6$order6 C*'+5!

,$$ 6#- $ $ #3 3 36 63$ 6#!*5= 3#$$ $

-essence-alias $#$ $- -

6 $ parent-childsummation-item !

3.1.14 Two arcs sharing the same from or to concept having the same arctype and arc role within extended-type links having the same roleSHOULD have distinct values for the order attribute.

6-'0$( 6 # 3!' #3 6 (-'0$ #$# 6

'0K=63( $ !

3.1.15 All arc-type elements MAY have use andpriority attribute values.

' C- - "E! "F! ;< = #$ - $# $ use priority6 !

3.1.16 All extended-type, locator-type, arc-type, and resource-type elementsMAY have a title attribute.

$ title6!'$title6 - 63 !

'$ C- - "!"!E!G;

$( - !?0"!E!"!F!G 53 =

"!"!E!G !

3.1.17 Taxonomy creators MAY provide show and actuate attribute values onlinkbase arcs.

$ show actuate6 !'$ 6 - 63 !


40/96

3.2 Rules for presentation relationships

2 $ 5 3 $$ #$- - 6 ! ' - 6 $#

53 $$ $ 63 - - $ 3 ! ' $ -= -3 $ !

* = $ - $ $ - ( -= -$=(6 3== 3==!$$# !' 66 =0.D4- $ =60.D4 ( - - 5= $ $ 53 - ( =(# !

' ($ $ -- # C $$ ! * 5= - 53 $ $ $ - - @ $

$ $ - 6 -$ -!

3.2.1 A DTS MAY contain any number of sets of extended-type linkspartitioned by role.

+3 ( '0 $ A 63 3B - 53 $ $ ( - $ role6 ! $I$- I-53 #$'0 #$ #$$

53 $! %5F $# 5

#$$ 53 $# $ $ - >+ ? #$

C3= #$ -- 53 $# $ 63

C3!

#5-8$


41/96

xmlns="http://www.xbrl.org/2003/linkbase"

xmlns:xlink="http://www.w3.org/1999/xlink">

role( 6-!

3.2.2 A concept meant to be ordered among its siblings MUST have a parent-child presentation arc from its parent concept.

' #$$3 !'80$ - $ 5 "!G6#

3.2.3 Presentation parent-child arcs having the same parent and child inextended links with the same role SHOULD provide preferred labels.

+$$ - $ 53 $( $ >-?>? 6 ;,:< = 6 - 53 $($# C( ! # 3 $ ! ( - $ >? 6 63"! 6(=

$ 0.D4 $ preferredLabel6#$$


42/96

3.2.4 A DTS SHOULD provide parent-child presentation arcs intended forusers of the taxonomy.

+6 - ;< "E!F!'6 - $ '0= = $ ( $ - 3 $ $$'0$ 6 6(63$'0! ' $$6 $ (-$ - - $ 3 ! $ 6 $ '0!*3=$$ 6 - '0840'6 !! 6# '6 E= >C '0 3 -! - $ 6 ( http://www.xbrl.org/2003/role/link = $ $0.D4 -3$6 A B#$ ( $

(!

3.2.5 Abstract elements MAY be used as a heading to group other conceptsfor presentation.

- - $ $ ! - $ $ $( 6 6 $ #= - $ -3- $ $=$ 6 8+M 6 J $ $ ! %5 "= % $ $@ $ - 6 $ $# 3 6 $$ $3 = $3 ! ' 6 $ $ ! ' ( =% $= $ 5 6 #$ #

--5 >2 ? 3 = $ $ $( $ ( - role! 0 !6($36 !

(


43/96

Presentation arcs connecting an abstract element

to items so as to form a presentation hierarchy

presentationLink

role = /standard

elementname =

BasicEarningsLossPerShareIncl

udingDiscontinuedOperations

abstract = false

element

name = DilutedEarningsLossPerShare

abstract = false

elementname = BasicEarningsLossPerShare

abstract = false

elementname = EarningsPerSharePresentation

abstract = true

/parent-child

order = 1

/parent-childorder = 2

elementname =

BasicEarningsLossPerShareExcl

udingDiscontinuedOperationsabstract = false

elementname =

DilutedEarningsLossPerShareInc

ludingDiscontinuedOperations

abstract = false

elementname =

DilutedEarningsLossPerShareEx

cludingDiscontinuedOperations

abstract = false


/parent-child

order = 1

/parent-child

order = 2


BasicEarningsLossPerShare en /label

BasicEarningsLossPerShare en /totalLabel

DilutedEarningsLossPerShare en /label

DilutedEarningsLossPerShare en /totalLabel


44/96

abstractnillable!?'$ -

$ 6 !

3.2.6 Each tuple SHOULD have parent-child arcs to all and only the conceptsappearing in its content model.

' 8+M $$ $840' $ $ - $ ! 0.D4 ,D' $ $ ! ' order6 63$!

%5" $# %5 E6(@$ $

$ $ ! 2 = 6 $3

3 - $ - - 5 53 #$

--( =-56$$- -=#$$ 3

$-- #$ !2 $ #$3$ -80$ $

sequence=choice=all!

(-8

Presentation arcs connecting a tuple to its sub-elements

presentationLinkrole = /standard




/parent-child

order = 2/parent-child

order = 3


3.2.7 The parent-child arcs of a movement analysis MUST refer to a singleitem for the beginning, adjusted and ending balance values, each with adifferent preferred label.

%5 - ( 3 - $ - $ $$ C3= $ ( 3 - 3= C= $ 5!+ !!=>66=$6=39 6 -- 840'6


45/96

Presentation of a movement analysis

presentationLink/role/standard

abstract = true

FixedAssetMovementAnalysis

type = monetaryItemTypeperiodType = duration

Additions/arcrole/parent-childorder = 2

type = monetaryItemTypeperiodType = duration

Disposals

/arcrole/parent-childorder = 1

preferredLabel = /role/periodStartLabel

Type = monetaryItemTypeperiodType = instant

TranslationDifference

type = monetaryItemTypeperiodType = instant

Valuation




preferredLabel = /role/periodEndLabel

3.3 Rules for calculation relationships

$ = 5 summation-item 53 =#53$ $ - -$

$$ ! $$ $

--3 $ $3 653#$ 5

A = 3= B=-3- #

$ $ 3- !=

-(( +=$ 5 )

+O

63#summation-item $ )

*+=#$!@

*+=#$!!

$ 53 5 #

5 - #$ $ - $ - $ $3 !

'-=5 535 $ #-


46/96

summation-item $)

*+=#$!!

'-$ 3 $#3#$

$ #$ ! = !! $ >+ #$ 6 6 0.D4 $( 5 =

# $ $ 3 = 840'6

(6!D$> ? -$ 6

53=$#$ -$ #$$$

6 !

%5 "" $# - - 53 # 6 $ - $

$(#$O!' $ 5 $

$5 -!!=%5%5 E!

%5" $# -- - =#$-$

#$-$-$ %5""!

"E $ $# $ -- - $ A 3= $(-$ B!$5= $

( ( (6 6 A %5 &B $( 6

($53!


47/96

Calculation arcs with positive and negative weights connecting numeric items on a cash flow statement,none of which have a balance attribute

calculationLink

role = /link

element

name = ReportedNetSurplusDeficit/label/standard = Reported net surplus (deficit)

elementname = IncreaseDecreaseInWorkingCapital

/label/standard = Increase (decrease) in Working Capital

elementname = Depreciation

/label/standard = Depreciation

elementname = BadDebtsReserve

/label/standard = Bad debts reserve

element

name = GainLossOnSaleOfFixedAssets/label/standard = Gain (Loss) on sale of fixed assets

element

name = NonCashItemsAndNonOperatingItems

/label/standard = Non-cash items and non-operating items

element

name = IncreaseDecreaseInInventory/label/standard = Increase (decrease) in inventory

element

name = IncreaseDecreaseInReceivables/label/standard = Increase (decrease) in receivables

elementname = IncreaseDecreaseInTradeCreditors

/label/standard = Increase (decrease) in trade creditors

/summation-itemweight=1




/summation-itemweight=-1

/summation-itemweight= -1



elementname = NetCashInflowsOutflowsFromOperatingActivities

/label/standard = Net cash inflows (outlfows) from operating activities

/summation-item

weight=-1

()"


48/96

3.3.1 All concepts in a DTS which have an additive relationship in all equalcontexts SHOULD have calculation relationships in that DTS.

'53$ 0.D4 3 $ -3 # $ '0= #( $ $ 5= $-$$!

* 5= $ '0 $ > (6 ?= >,

(6 ? $ 9 ># - 6- ?=


49/96

A net-gross relationship

Type: monetaryItemType

Balance: debitPeriod-type: instant

NetReceivables

Type: monetaryItemTypeBalance: creditPeriod-type: instant

AllowanceReturnsDoubtfulAccounts

Type: monetaryItemTypeBalance: debitPeriod-type: instant

GrossReceivablescalculationLink/role/standard

/arcrole/summation-itemweight = +1.0

/arcrole/summation-itemweight = -1.0

3.3.2 Calculation relationships that represent alternative summations for thesame item MUST be in extended-type links with distinct roles.

6 # - # ( #3 - # 6$ 53 #$ $ ! * 5= 55 $6 $63 - 5 = -= 6$ ' 53 #$ !

%5 "= $ 53 $#= #$ $ (=#$( http://www.xbrl.org/2003/role/currentDeferrred=#$(http://www.xbrl.org/2003/role/foreignDomestic A$ 5 @ - #$

"!!"!!6($ #66 $ B!

'$ summation-item %5 "& $( #$ C != - $

$( balance="credit"periodType="duration" $35 $

(-!


50/96


51/96

Multiple calculations for an item, derived from a common set of items


IncomeTaxExpense


CurrentIncomeTaxExpense


DeferredForeignIncomeTaxExpense


DeferredDomesticIncomeTaxExpense


CurrentForeignIncomeTaxExpense


CurrentDomesticIncomeTaxExpense


DomesticIncomeTaxExpense


ForeignIncomeTaxExpense

calculationLinkrole = /currentDeferred

calculationLinkrole = /domesticForeign

.../arcrole/summation-itemweight = +1.0



calculationLink/role/standard







/summation-itemweight = +1.0




DeferredIncomeTaxExpense

3.3.3 Taxonomies SHOULD define an extensive set of subtotal concepts tolimit the extent to which XBRL instances requiring such sub-totals needto create report-specific extensions.

7 %5 "= - $ ( 0.D46 -- # $( !

8 $$ = - #3 =

3 - ! * 5 = -6 $= 6 3 @ #


52/96

3.3.4 Calculation relationships MUST be defined between items being totalledin a tuple.

* 6 - $# - - $ ! $ 840'6 -6# $ 6 #$$ 6 $ $ $ - # $ $ $ #$ 5!%5"H %5 E 5 - $ >03= =* ? ' ! ' $ $>?$6-$6! %$ $ $-$ =$ DirCompensationTotal!'$ $ $#6#!

(4


53/96

/summation-item *

weight = +1.0





*All summation-itemarcs are in a single

extended link.

3.3.5 The source and target concepts of a summation-item arc MUST haveidentical values of the periodType attribute.

* 5= $ 840' ,D' 6 $ 6# $ %5 "F= 6 $ 3 -- $- $ --5 !

(5'$ periodType Value

duration -10

instant 90

3.3.6 The source and target concepts of a summation-item arc MUST bedistinct.

0 840' ,D' 6 6 $ $

6 63 $ 6 $ 63


54/96

periodType Value

instant 100

duration -10

instant 90

3.4 Rules for definition relationships

$ $ - $ $ K ( ! - $ # $ 53 $ $ $ 5 63 $ ! 8+M $ - $ # - 6$ !

- ( 3 -35 ! ! ( #3 $6# - $ $ 333 $$! - >6 ?6 -$(3- #$ $3$6 =-$ $($ $ 3A>84 0'B !

3.4.1 Items in different taxonomy schemas that are equivalent SHOULD beindicated by essence-alias arcs.

0E!!G! ;< $ $ 63 essence-alias $( $ 3 $( ( #$ $

5 !+ =!!A>+53 $840'-3

-$ 3- -- !?B $$53 $

840' C 5 C !

'$-= $ - $ essence-alias C( 6#

5 !-=6 -!!=$ (3- #$$

-- 53 $ ! '$ C (#$$ $ $ A B#$$$ AB

$ $!

3.4.2 Items that fall into the same category or family SHOULD be related usingthe general-special arc.

( $ - $ 5 3 -3 # 63 $ -3 $ = $ -3 # $ # 353!*5=>-5 ? -> ?>-? - >6 ? > ?

-> ?' general-special $


55/96

general-special !

3.4.3 A tuple having the same reporting purpose as a tuple in a differenttaxonomy within the same DTS SHOULD have a similar-tuples arc to that

other tuple.

%5 5 similar-tuple - #5 $53$ 65=#$$#

$$ !%5 $# # )

my:PropertyDescription$( -3 # my:Property

my:DateAcquired=6#=

ex:PropertyDescription $( $ # -# 63 $ =

ex:AssessmentForTaxes!

)*8 " "

../arcrole/similar-tuple

=> ? #$ 6 -- ! ' similar-tuples $#--

6$ ($ =-5=#

#$ -- ! '$ - $ -

$ 6# - # - -

!'$ # $#$ 6

'0 ( 5 53! '$ ( $ -

$ 6# # =#$$ -

$80$ redefine !

3.4.4 The requires-element arc MUST NOT be used when a tuple construct canadequately represent the same constraint.

+ E!!G! ;< =>- -$$ - $ $ - $ K 840' $ ! + - # - $ !+ --6$(#$$-# )


56/96

requires-element!


57/96

4 Discoverable taxonomy set layer

''03 -$ -53 $ $ =35= '0 # (

53 $!4.1 Scope of discoverable taxonomy sets for financial reporting

*-='0 $ $ - $ $ 6)

! C- @

! -!

'--'0 $6 ( -$'0#$#

3 #$ - - #$ $ 9 3#$3 !

-- '05$'0

- - #$$ 3=6(63$'0!

4.2 Rules for discoverable taxonomy set structure

''0 ($ - ( $- -'00 " ;< ! ' $ ( 3 $- '0!

4.2.1 A schema document MUST contain either definitions of reference parts,or of concepts, data types for concepts, roles and arc roles, OR neither.

+'0 6 #$ $ - $ -- $ --3 -- )

! - A#$3 -6 B@

! - 5 A #$ 69 $

;< !"!!B@

"! '53 =3 - = !

C-;


58/96

4.2.3 Taxonomy schemas MUST NOT contain embedded linkbases.

' C-!!6(-3$ 6 -53 $!

4.2.4 Taxonomy schemas MUST declare elementFormDefault to be qualified

and attributeFormDefault to be unqualified.' - - 6 - !

4.2.5 A linkbaseRef element MUST have an xlink:role attribute value.

' - ! ;< # $5) 6 $( $ 4 (6 -A B@$ - $((!

4.2.6 Extended-type links MUST be defined in linkbase documents that havethe linkbase element as their root.

+ C=6 # 3 $-6 -53 -63!

4.2.7 All extended-type links in a single linkbase MUST have the samenamespace and local name.

%$ 6 3 - 5 = $ labelLink=referenceLink=definitionLink=calculationLinkpresentationLink!

4.2.8 A label linkbase SHOULD only contain labels defined in a single

language.

+>? 0DG"F ;0D< !*5=> en?>en-nz? -$ !

4.2.9 Any number of taxonomy schemas MAY contain links to select schemasand linkbases to enable discovery of unique DTSs.

+'08+M6- $#3$ $'0K!' (3-- 53 - ( = $ 3( $3 $ $ !

+ 53 $ 8+M $- 3 import=include=schemaReflinkbaseRef #$3 element=complexType3$

80$ ! '$ # - (3- 5 -

- 8+M 6 6 - '0 - -

!

%5=$$'0K )

! +53 $- 6 @

! + 53 $ - J - 6 - 0 $

6 @


59/96

+ $ - - -- 3 0$ 3 - --A% $6 B6 !

,$3$ " (653 *'+@$ - =

6 =( !!!

)# DTSEnglish labels

DTSSpanish labels

DTSCalculation only

http://www.cnv.ar/xbrl/2003

(200 elements)

http://www.cnv.ar/xbrl/2003

(0 elements) http://www.cnv.ar/xbrl/2003

(0 elements)


href*

/role/calculationLinkbaseRef

href*


LabelLinkbase

xml:lang = sp

CalculationLinkbase

LabelLinkbase

xml:lang = en

href*


60/96

xmlns="http://www.w3.org/2001/XMLSchema">

item=tuple$- =

3@ $ '0 0.D4 6 ( 63

-3($$-$ 6#

$ 35- !

4.2.10 A taxonomy schema MUST NOT contain import or include elements notstrictly needed for XML Schema validation, and no schemaRef elementsnot needed for XBRL validation.

83 53 $ = ( $$ $3 5 - $5 = # 3 $ $ $ $ 6 $ $ ( ! = linkbaseRef - --= %5! -3$5365 3= $ -'0

(3#( $6 C $(53 $ !

*$=#$ $- -(-

3=schemaRef -(importinclude!

4.2.11 A DTS SHOULD include scenario element definitions that are relevant tothe reporting standard upon which it is based, unless such elementsalready exist in a recommended taxonomy.

+35 $ -$ 6 - ) = (-6 -= = - (T - $ $ =$ $3 $6 $ scenario!+3$$*'+5 3840',D'- $

3 $( - =

5 $ $( $( 840' 6 -

6!

4.2.12 Every schema in a DTS MUST define a non-empty targetNamespace

attribute value.' , - $ 3 # $ - $ $ 6C3-= 6 # $ $ 6- ! +$$ $8+M6 ( - - A - 5 - 3 - -6 $ $ B=840 ' $(3 !

4.3 Taxonomy naming rules

+ != > - $ =? - 53 5 - $40* *0 53 $ ( +( ;2< -840'-$ $! ' $ ( $

53A B !


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4.3.1 Taxonomy owners MUST use a targetNamespace that is an XBRLInternational style URI for all final versions of their taxonomies.

' 840'66 4 $$3$( $ ( )

7 @ 3@

+3@

3@

N !

' 3 $ 6 4, ;*


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reportingType '$3! br

fr *accountingType '$3-! ifrs *

gaap 3+

tax '56 industry '$ 3 -$

53!

ci

basi 0(

gp 2

nfp ,-2- qualifier +3$C-

$9 =!

A en=fr-caB

3--

ffiec031=ct600B

versionDate '$ -$530DHG-AMM88B!

2004-10-19

4.3.2 Each unique taxonomy schema target namespace MUST have anamespace prefix of one to twelve characters, which will be itsrecommended namespace prefix.

' -50.D4 $ -$ -#$$ !

))

int-gcd

ifrs-gp

us-gaap-ci

au-ifrs-ci

au-cd

4.3.3 A taxonomy that supersedes an existing version of itself MUST use thedate portion of its namespace URI to identify the new version.

' 36 $ - 6 = - $ - $ = 3 $ - #$ 6 $ ( C - 6 C ( ! + $ $ 53 5 $6##( -53$ $$ (!


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4.3.4 Taxonomy file names SHOULD use the recommended namespace prefixand identifying date in their names.

'53- 0.D4-#$)

0$- {recommendedNamespacePrefix}-{date}.xsd

{recommendedNamespacePrefix}-{date}-{linkbasetype}{-qualifier}*.xml{recommendedNamespacePrefix}-{date}-label{-language}{-qualifier}*.xml

{-qualifier}840',D'6 -36 #$$ $> -?6 =

-5 6 - $53!

),"7

ifrs-gp-2004-08-15.xsd

us-gaap-ci-2004-08-15.xsd

us-gaap-ci-2004-08-15-labels.xml

us-gaap-ci-2004-12-25-labels-sp.xml

4.4 Documentation rules for a persisting DTS

'0 - $ ( #$ '0 5$'0-#$ !+ '0 # 6 - 6-633 6 $ - $-

5! ' #$ '0 $ $ I- 5= 33 # = 3 6 ! + '0 3 6 =6 53 $= $$ 353 $!

4.4.1 A persisting DTS MUST provide one page of summary information andpointers to other documentation related to that DTS.

03 - $# '6E840'6 ( 63 53 $ 3!'840'6(.'8 !2*=80=8#$08+M6( - !

,7%*+ %


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targetNamespaces-$ '0!

4.4.2 A persisting DTS MUST have narrative Explanatory Notes that explain itspurpose.

%53 '0 (--$ -$ !

'840'6(.'8!

2*=80=8#$08+M6( - !

' -# - $ 0.D4 6 ( $ (= $5363-$)

.7+ %


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4.4.3 Documentation of a persisting DTS MUST provide a report of conceptsviewed alphabetically and viewed by arc role.

C )

! 3+$6 - $53=63A,D'636B $#$C !!"!

! summation-item(#!

"! 2 parent-child(# !

! - general-special, essence-alias=similar-tuples=requires-

element(# !

840'6( $-6 $- 3 63

(# !0N88+M6( -

4.4.4 Documentation of a persisting DTS MUST include sample instances.

0 840' 6 ( 5 $ $# $53! *( -- C! 0 0.D4 -$53!(3$3 $)

! ( -@! (- -@

"! 4 535 A$$ ( 6*'+B@

! 2( $ $( 6(-@

E! 2( $53 $- -$ @

G! 2( A $ = B

$53 -!

5 Taxonomy Extensions

-3$ $ $ $ $$35!%5 5 # 36 C - 9 = - = - - ! ' 53 5 - -

53 $ 1 6 $ ' 0 $ $ 6 5 !

5 - 3 5=- 5 = -!+ 5 # 6 - 6-633 6 $ - $- 5!


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5.1 Rules for extension taxonomies

5.1.1 An extension MUST NOT modify the meaning of concepts in the base.

8 3=5 840',D'-3$ -

$ 6 #3 $ #$ $ - $ - 633'0$ $6 65 $5 !

5.1.2 Word choice in the labels of an extension SHOULD be consistent withthe terminology used in its base.

' = # 3 - (= # - $ 63 $ -5 $63-- =6 3= - 3 -3 #63 $6 !

5.1.3 An extension that defines new concepts MUST have its own targetnamespace distinct from the namespaces of its base taxonomies.

5 53840' #$ $ # A B= - $ A B - $ 6 53 8+M$( $ #$ $6 5 $ $5 5 !

,$$3 #$5 - # @%5$ - include # 6$ $ >0 $ 6 ? >% $ 6 ? 5 5 $$ =6 $5 -3#

!

5.1.4 An extension needing a tuple that is consistent with the meaning of anexisting tuple in the base MUST be defined in the extension taxonomyschema.

- # C $ #$ $ - $$$ 36-$ # 840'6 $5 53 $# !"! $$ similar-tuples0.D46 $ $$ 6 $!

'$ C- - E!!E; $ $ = 5$= -6 -? ;< !63- $#$ 63$ !


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5.1.6 An extension that defines a concept equivalent to a concept in aRecommended XBRL International taxonomy MUST indicate suchequivalence through an appropriate definition arc.

'>? $ $ 53 $ -$ - ;2< !*5= 6 53 E ,(6 $53- $ >3 ?> !

-# $ 5 5 0.D4 ,D' # ( $ $ = 6 - $3 = $3 840' ( essence-aliassimilar-tuples= !

5.1.7 An extension MUST NOT prohibit concept-label, essence-alias, orsimilar-tuples arcs involving an existing concept in the base.

6 - ( 6 5 - $ ! ( $ 5 53 3 $ - $ - $ 6 5 3 $- ! 0 E!! - $ - $ ! - $ 5 6$6$# $6-!

5.1.8 An extension SHOULD NOT prohibit concept-reference or general-special arcs involving an existing concept in the base.

- $ ( 6 5 - $ ! ( $ 5 53 3 $ - $ - $6 5 3 $- !0E!!-$-$!

5.1.9 An extension MAY prohibit requires-element, parent-child, andsummation-item arcs involving an existing concept drawn from the base

taxonomy.

+ $ 3 - -# - - 3>-? = !!= 6 # $ - -!'-$ 36$6635 5 !

5.1.10 An extension MAY augment an existing concept in the base with newextended-type links having any role, and arcs having any arc role.

+ *' 5 3 #$ *' 653 =6 $ 63$6 - (3 - = = = != $ 6 5 3! + 5 = - 5=

- (-$6 53$!


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5.1.11 When an arc in an extension is equivalent to an arc in the base that maybe prohibited, the extension arc MUST have a higher priority than thebase arc.

"E!F! - $ - >C ( ? $ #$$( -- 3 6 ( 3 6 C(! "E!F!E- $ #$ -C( '0 ! $ C( $( $ ( - $ 36=$6$( - $- 6 !*3=E!!6( # $6 =6$ #!

' $ - = $ A- B $ 63-3 $63!

+ = $ $ - 5 3 $ 3 $3- $5 6 $$$$ 3-3$6 !

5.1.12 An arc that augments an existing arc in the base SHOULD have a higherpriority, if that existing arc MUST NOT or SHOULD NOT be prohibited.

+$$ $ concept-label840' ,D'6$6= 8+M $priority6#$$0.D46 !*5=#6 -

(=6$-#$$$($ = =53=0.D4$(--( -$priority6!'$ $$

3 $ 65 K (

-#$5 -!

/*

?

?

concept-label 840',D' M 0.D4

essence-alias 840',D' M 0.D4

similar-tuples 840',D' M 0.D4

concept-reference 0.D4,D' M 840'

general-special 0.D4,D' M 840'

requires-element M M 840'

parent-child M M 840'

summation-item M M 840'

5.1.13 For any concept in the base that cannot be used in any instance of the

extension, a persisting extension SHOULD prohibit requires-element,parent-child, and summation-item arcs involving it.

0 5 $ - - #$ 3 6 - '0!*5=- 5 A $ -5-BC $=$ $6 53

A$-5 $B $


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5.1.14 Any value of href in an extension where the intent is for that href to beequivalent to a prior use of href in the base SHOULD use identicalfragment identifiers.

'$- href6( -$ A -5 #$

use="prohibited"roleRef --6 B - "!E!"!F!&! 6 6 8 - ! '$ - 6

$(3--4K (--6 A0"!E!!EB!$

"!E! - $ ! 0- # 6$ #id #element 35 -

-- =$ $-- $6

- $$ -C(!

5.2 Documentation rules for persisting extensions

2 5 5 $( C $ - '0!

5.2.1 Documentation for persisting extensions MUST provide a report ofconcepts added.

'6-$ 6!!

5.2.2 Documentation for persisting extensions MUST provide a report ofconcepts existing in the base that are not to be used.

6 53 ( $ 5 53 63$6 parent-child=summation-item requires-element - $ 6 53 ( $ ! , $ $ $ -

$5 $$( $ = $ $(36$6$6 '0!


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Appendix A. References (non-normative);+,+ +,+3 !


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Appendix B. Schemas

'-#$ $ (-$- $ !' (!,(( A#$ $ 6$ B ( - -(- -$ -!

ref-2004-08-10.xsd

Publisher of the reference material, such as SEC, FASB,

or AICPA.

Name refers to the specific publication. For example,

"Statement of Financial Standards", "Statement of Position" or "IFRS". It does not include

the number.

Number is used to record the actual number of the

specific publication. For example, the number for FAS 133 would be 133.


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The issue date of the specific reference. The format is

CCYY-MM-DD.

For a publication that uses chapters, this part should be

used to capture this information. Because chapters are not necessarily numbers, this is astring.

Article refers to a statutory article in legal

material.

Notes can contain reference material; use this element

when the note is published as a standalone document. There is a separate element for

footnotes within other references.

Section is used to capture information typically captured

in sections of legislation or reference documents.

Subsection is a subsection of the section

part.

Paragraph is used to refer to specific paragraphs in a

document.

Subparagraph of a paragraph.

Sub component of a sub paragraph.

Subcomponent of a clause in a paragraph.

Refers to the name of an Appendix, which could be a

number or text.


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Example captures examples used in reference

documentation; there is a separate element for Exhibits.

Page number of the reference material.

Exhibit refers to exhibits in reference documentation;

examples have a separate element.

Footnote is used to reference footnotes that appear in

reference information.

In some reference material individual sentences can be

referred to, and this element allows them to be referenced.

Full URI of the reference such as

"http://www.fasb.org/fas133".

Date that the URI was valid, in CCYY-MM-DD

format.

Appendix C. Index of all rules (non-normative)

+-53$( > (? - 840'-$ -$ $= ( 3=$$840'6 K(#-5 $ -+( ;2< !'6H6# $#5-$ - $!

4&!! +53 $840'-3- $ 3- -- ! F!! 5 - 840',D' -- 53! !!" K 840',D'$ #$ ! !! 0.D4$$"(! !!E %- - ' 0840'>?6#$ (6 #$$ -5-$53-#63 ! !!G '$>?6-- - '00.D4 - ( -$ -#$C !


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' 840'6 $ ($-$$! G!"! $ 3( -$ #$$5$($ =840 '6 ! F!"!" ,6 C - ( -$ 840',D'6 ! F!"! ' 0.D4,D'6 = = = = ! F!"!E ' 840'-$ $ $5 $6 - ! "!"!G '$-0.D4,D' - -3 6 ! "!"!& ' 840',D' $>? ! "!"!H '- 840',D'$($'3 6! "!"!F ' 840' 6#$^K3! "!"! ' (0.D4,D'6 6! ""!! +6 840',D'3 A = =5=B$!0 -! ""!! +840'$(3 ( ! ""!!" '$6- 840'$(3$ ( ! ""!! +53840'$( $$-63! ""!!E + $840',D'-3 $ - $'0#$ $ $-$ 3! """!!G -= =$ 0.D46 --# ! """!!& + #$53840'$($ ! """!!H %$53840'$(3 role6! """!!F %53 $ 3 $63 840'$( ( ! """!! +33--53 '0840'$($65 - ! ""!! '$4'3840'6#$ $ $$3 $ -$5 3 $#$ ! ""!! '$4'30.D4#$ >?$6! ""!!" + #$ 6$- 840' -3order6! "E"!! '# $$ >-?>?$ ($ 3#$53 $($ 0.D4$( ( -$ order6! "E"!!E +3 8+M$( usepriority6( ! "E"!!G +53=3=3= 3 8+M$( title6! "E"!!& '53 8+M( showactuate6( 6 ! "E"!! +'08+M36- -53 63! "G"!! +6 6 84 0'$($ - ! "&"!!" 2 $ $($ $5 #$$ 0.D4(- 6 ! "&


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+53$ 5 ( - -840' $- 4-3$#( ! EH!"! '53- 0.D4 $ -5-3$ ! EF!! + '0840'(- 3 - $$'0 ! EF!! + '0840'$((%53, $5 ! G!!" - '0840'( - (#$63(#63! G!! - '0840' ! GE!! +5 840',D'-3$- $6 ! GE!! $$6 -5 0.D46 #$$3 6 ! GE!!" +5 $- # 840'$( # -$ - 6 5 ! GE!! +5 $ # $$-5 $6 840'6-$ 5 53 $! GE!!E +5 0.D4,D'# $# 6C( $6 ! GE!!G +5 $- C( 53840' $C($$-! G"E!!& +5 840',D'$66= = ((5 $6 ! G"E!!H +5 0.D4,D'$6- ((5 $6 ! G"E!!F +5 8+M$6C = $= ((5 #- $6 53! G"E!! +5 8+M5 $ 6 #$#53 $(3= $( 3! G"E!! $5 C( $6 $36$6=$5 840'$($$ 3$$6 ! GE!! +$ 5 $6 0. D4$($$3=-$5 840',D'0.D4, D'6$6! GE!!" *3$6 $6 3 -$5 = 5 0.D4$6 C =$= ((! GE!! +3(-$-5 #$$ -$$-6C( -$-$6 0.D4 -- ! GEE!! - 5 840'( - !GEE!! - 5 840'( - 5 $6 $6 ! GE!! '$-$ 3 - $-840'$ ! F!G! +53840',D'6 $ ! F!F! '53 $ 840',D' -! F


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Rule Text Auto MUST Approach Remarks

2.1.1 A taxonomy schema must define only oneconcept for each separately defined class offacts.

No Yes Manual Selectors look foressence-alias arcs(indicators ofredundancy) and

elements with similaror identical labels.

2.1.2 Contextual and measurement information inXBRL instances must not result in differentelements in a taxonomy.

No Yes Manual Selectors could lookfor ISO4217 codes inelements, generate alist of all terms used innames and checkagainst dictionary.

2.1.3 Concepts meanings must not depend ontheir position within an instance.

No Yes Manual Select for items thatappear in more thanone tuple contentmodel.

2.1.4 Concept names should adhere to the LC3convention.

No No Manual Select any elementnames that may violate

an LC3 rule (e.g. doesnot match pattern [a-z]([A-Z][a-z]*)*

2.1.5 Element definitions for concepts in apersisting DTS must contain an id attributewhose value begins with the recommendednamespace prefix of the taxonomy followedby an underscore.

Yes Yes Auto

2.1.6 The id attribute of element definitions forconcepts in a persisting DTS should consistof a non-escaped version of the elementname following the required underscore.

Yes No Auto

2.1.7 The value of the nillable attribute shouldbe true for all items and for tuples notappearing as children of the xbrl element.

Yes No Auto

2.1.8 An element element may include any ofthe other XML Schema attributes that canbe used on a global element syntaxdefinition.

No No XBRL Redundant with XBRLvalidation

2.1.9 A concept must not prohibit the id attributeinherited from a base type.

Yes Yes Auto

2.1.10 All documentation of a concept thatconstrains the set of valid values for thatconcept must be contained in XBRLlinkbases.

Yes Yes Auto

2.1.11 A concept must have a label with thestandard label role.

Yes Yes Auto

2.1.12 All concepts within a taxonomy schemashould have a unique label.

Yes No Auto Sort all labels (bydescending priority)and verify uniqueness.

2.1.13 Each concept must have documentation ineither the label or reference linkbase.

Yes Yes Auto The quality of thedocumentation isanother matter.Statistics should begenerated formin/max/average wordcount; identicaldocumentation stringsshould be flagged.

2.1.14 Labels should have a correspondence to themeaning of the element.

No No Manual

2.1.15 There must not be internal structure in labeltext that requires software to draw

inferences about the meaning of the label.

No Yes Manual


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2.1.16 Words must be spelled consistentlythroughout the labels in a linkbase.

No Yes Manual

2.1.17 Labels should have a consistent style ofphrasing.

No No Manual

2.1.18 Non-alphabetic characters, if used, should

be used consistently in labels.

No No Manual

2.1.19 A concept must not have more than onelabel for each combination of language androle in the DTS whose starting point is theschema defining that concept.

Yes Yes Auto Analyze for duplicates

2.1.20 All components of references toauthoritative literature documentingconcepts must be contained in appropriatelydefined reference parts.

No Yes Manual Select for empty elements,which are clearly not"appropriate", or mixedcontent.

2.1.21 Reference parts should include the name ofthe standard or other enactment, andsections, clauses or paragraphs asappropriate.

No No Manual Select for lengthytextual content in elements,an indicator that thematerial itself, ratherthan a reference, isincluded.

2.1.22 References must use elements in thesubstitution group of the XBRL linkbasepart element from the namespacehttp://www.xbrl.org/2004/ref.

Yes Yes Auto Select all uniqueelement names insideof elements and compareto list of ref schemaelements.

2.1.23 Reference part element definitions mustprovide a documentation element containinga human readable explanation.

Yes Yes Auto Select all uniqueelement names insideof elements that are notref schema elements,and display definition

text.2.2.1 The XML Schema type attribute should be

used to enable XML Schema testing ofconstraints on valid concept values.

No No Manual

2.2.2 Different values for an item must not resultin different elements.

No Yes Manual Look for commonmisuses such asmatching "profit" and"loss" elements.

2.2.3 Monetary concepts corresponding toaccounting credit or debit balances (asset,liability, equity, revenue, expenses) mustuse the balance attribute.

No Yes Manual

2.2.4 A numeric item without a balance attributeshould have documentation indicating its

expected sign, and where the itemrepresents a change in an underlyingconcept, increases must be represented asa positive number.

No Yes Manual

2.2.5 Numeric items must not be percentages. No Yes Manual Select for dangerwords pct, percent

2.2.6 Each item must only be asserted over eithera duration or at an instant in time.

XBRL Yes XBRL 2.1 Redundant with XBRLvalidation

2.2.7 Variations on the same concept that can bemeasured either over a period or at aninstant in time must be represented byseparate concepts.

No Yes Manual Sort items by elementname and also byreverse of elementname to find conceptsthat differ only by asuffix or prefix.


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2.2.8 Sibling concepts in a tuple may havedifferent values of the periodType attribute.

No No Manual Nothing to test

2.2.9 Numeric concepts representing a balance orto be captured at a specific point in timemust have a periodType of instant.

No Yes Manual Select items withperiod Type instant

2.2.10 The beginning balance, the ending balance,and any adjusted balances of an item for aperiod must be represented as a singleitem.

No Yes Manual Remove danger words"beginning, begin,starting, start, ending,end, final" thencompare for redundantelement names.

2.2.11 Numeric concepts not measurable at a pointin time must have a periodType ofduration.

No Yes Manual

2.2.12 Non-numeric concepts that are stated as ata specified date, but apply to an entireperiod, must have a periodType ofduration.

No Yes Manual

2.2.13 Non-numeric concepts that are only true asof or as at a specific date, must have aperiodType of instant.

No Yes Manual

2.2.14 All other non-numeric concepts, such asaccounting policies and disclosures, musthave periodType of duration, whether ornot they relate to balances or to a period.

No Yes Manual

2.3.1 Tuples must be used to associate conceptsthat derive their meaning from each other.

No Yes Manual Select tuples and theirchildren for inspection

2.3.2 When instances may contain multiple valuesof the same element within the samecontext, a tuple must be used.

No Yes Manual Sort items and tuplesby name and look for"runs".

2.3.3 Numbered sequences of items toaccommodate multiple values of the sameitem must not be used.

No Yes Manual Sort items and tuplesby name and look for"runs".

2.3.4 Tuples should not be used to representsegments, units, entities, periods, orscenarios.

No No Manual Select tuples and theirchildren for inspection

2.3.5 Tuple content models must enforce theconstraints on their contents that areexpressed in their labels and references.

No Yes Manual

2.3.6 The content model of a tuple should notcontain a reference to itself nor any possibleancestor.

Yes No Auto

2.3.7 Tuple content models must not use the allcompositor.

Yes Yes Auto

2.3.8 Tuple definitions must not have theperiodType attribute.

No Yes XBRL 2.1 XBRL 2.1 tests this

2.3.9 Tuple content models must include an

optional local attribute with name id andtype ID.

Yes Yes Auto

2.3.10 Tuples meant to appear at top level shouldnot be nillable.

No No Manual

3.1.1 A linkbase must not include any linkelements (simple, resource, extended, orarc) not in an XBRL module or in the XBRL2.1 Specification.

Yes Yes Auto

3.1.2 An arc must have only its standard or LRRapproved arc role.

Yes Yes Auto

3.1.3 The label and reference elements musthave only their standard or LRR approvedresource roles.

Yes Yes Auto

3.1.4 An extended-type link role must have no

processing semantics other than specifiedby XBRL.

No No Manual Select nonstandard

roles for inspection


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3.1.5 A schema must not define role types thatduplicate definitions in the DTS whosestarting point is the schema defining thatrole type.

Yes Yes Auto

3.1.6 Roles and arcs from XBRL, XBRL modules,

and the LRR should be used in preferenceto defining new roles.

No No Manual

3.1.7 All arcs within an extended-type link musthave the same arc role.

Yes Yes Auto

3.1.8 Each extended-type link must have anonempty role attribute.

No Yes XBRL 2.1 XBRL 2.1 tests this

3.1.9 Extended-type links that are not necessarilyprocessed together by consumingapplications must have distinct role values.

No Yes Manual

3.1.10 Any role type definition for an extended-typelink in a persisting DTS must have a human-readable explanation in its definitionelement.

Yes Yes Auto Select all roledefinitions for manualinspection

3.1.11 The role URI in a roleType element must

begin with the same scheme and authorityparts as the target namespace of thetaxonomy schema where it appears.

No Yes Manual Select all role

definitions for manualinspection

3.1.12 The role URI in a roleType element shouldend with role and a human-readablename.

Yes No Auto

3.1.13 All arcs whose source and destination bothrefer to concepts must specify an orderattribute.

Yes Yes Auto

3.1.14 Two arcs sharing the same from or toconcept having the same arc type and arcrole within extended-type links having thesame role should have distinct values forthe order attribute.

Yes No Auto

3.1.15 All arc-type elements may have use andpriority attribute values.

No No Manual

3.1.16 All extended-type, locator-type, arc-type,and resource-type elements may have a titleattribute.

No No Manual

3.1.17 Taxonomy creators may provide show andactuate attribute values on linkbase arcs.

No No Manual

3.2.1 A DTS may contain any number of sets ofextended-type links partitioned by role.

No No Manual

3.2.2 A concept meant to be ordered among itssiblings must have a parent-childpresentation arc from its parent concept.

No Yes Manual

3.2.3 Presentation parent-child arcs having thesame parent and child in extended links with

the same role should provide preferredlabels.

Yes No Auto

3.2.4 A DTS should provide parent-childpresentation arcs intended for users of thetaxonomy.

Yes Yes Auto For the defaultpresentation hierarchyonly, for all tuples,determine which are itscontent model childrenand show parent-childarcs.

3.2.5 Abstract elements may be used as aheading to group other concepts forpresentation.

No No Manual Nothing to test

3.2.6 Each tuple should have parent-child arcs toall and only the concepts appearing in itscontent model.

Yes Yes Auto


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3.2.7 The parent-child arcs of a movementanalysis must refer to a single item for thebeginning, adjusted and ending balancevalues, each with a different preferred label.

No Yes Manual

3.3.1 All concepts in a DTS which have an

additive relationship in all equal contextsshould have calculation relationships in thatDTS.

No No Manual

3.3.2 Calculation relationships that representalternative summations for the same itemmust be in extended-type links with distinctroles.

No Yes Manual Show calculation arcswith same summationbut different roles

3.3.3 Taxonomies should define an extensive setof subtotal concepts to limit the extent towhich XBRL instances requiring such sub-totals need to create report-specificextensions.

No No Manual Manual - needsdomain knowledge

3.3.4 Calculation relationships must be definedbetween items being totalled in a tuple.

No Yes Manual

3.3.5 The source and target concepts of asummation-item arc must have identicalvalues of the periodType attribute.

Yes Yes Auto

3.3.6 The source and target concepts of asummation-item arc must be distinct.

Yes Yes Auto

3.4.1 Items in different taxonomy schemas thatare equivalent should be indicated byessence-alias arcs.

No No Manual Select all essence-alias arcs wheresource and destinationare in differentschemas. A very largenumber suggests aproblem.

3.4.2 Items that fall into the same category orfamily should be related using the general-special arc.

No No Manual Show only general-special arcs indefinition view,highlight items havingno generalisation

3.4.3 A tuple having the same reporting purposeas a tuple in a different taxonomy within thesame DTS should have a similar-tuples arcto that other tuple.

No No Manual Show only similar-tuplearcs where source anddestination are indifferent schemas

3.4.4 The requires-element arc must not be usedwhen a tuple construct can adequatelyrepresent the same constraint.

No Yes Manual Select all requires-element arcs formanual inspection

4.2.1 A schema document must contain eitherdefinitions of reference parts, or ofconcepts, data types for concepts, roles andarc roles, OR neither.

Yes Yes Auto Applies to eachschema

4.2.2 Taxonomy schemas must be defined in

XML documents in which the XML Schemaschema element appear

financial reporting taxonomies architecture

Documents