v2.9.1.1 COREP and FINREP · Website: , Single Rulebook Q&A XBRL specific queries: [email protected]
XBRL Instance Documents. Information Report By a Specific Entity Specific Period of Time ...
-
Upload
claud-moore -
Category
Documents
-
view
226 -
download
2
Transcript of XBRL Instance Documents. Information Report By a Specific Entity Specific Period of Time ...
Instance Document Contains the data items which represent the financial data in
financial reports▪ Financial Statements▪ Disclosures
▪ Block (Currently)▪ Detailed (After 1st year filings)
Taxonomy Defines elements and relationships
▪ Schema for a particular reporting group▪ Banking & Savings▪ Brokers & Dealers▪ Commercial & Industrial▪ Insurance▪ Real Estate
Source: Charlie Hoffman, http://xbrl.squarespace.com/journal/2009/6/21/high-level-model-of-xbrl.html
Attributes to include: What entity is the data for (contextRef) What period of time is the data for
(contextRef) What currency is being reported
(UnitRef) What precision is the currency in Which taxonomy is the fact defined in
(namespace prefix)
5
XBRL Element Name Definition Cardinalityxbrl An XBRL instance document Required root element
schemaRef
Identifies an XBRL taxonomy schema & links it to this XBRL instance document 1 .. N
context
Establishes the "reporting context" of an XBRL instance document (a complex element) 1 .. NMust contain: id attribute (a unique identifier); entity (to identify the reporting entity); period (to identify the reporting period)
unit
Identifies the numerical unit of measure (e.g. USD) (a complex element) 0 .. NMust contain: id attribute (a unique identifier); measure (to identify the unit of measure)
An XBRL item At least one reported XBRL item 1 .. NMust contain: contextRef attribute (to identify the context that applies to this item); For numeric items: unitRef attribute (to identify the unit of measure that applies to this item); decimals attribute (to designate the reporting precision that applies to this item)
6
1. Root Element NameSpace Declarations
2. References Schema Declarations
3. Context Who’s financial data What Period
4. Units of Measure Currency Shares
5. Items Elements of the Financial Statement
Element Name = xbrl All namespace declarations XBRL usually will contain many
▪ xmlns:us-gaap=“http://xbrl.fasb.org/us-gaap/2011 ”
▪ xmlns:link=“http://www.w3.org/2003/linkbase”▪ xmlns:xbrli=“http://www.xbrl.org/2003/instance”▪ xmlns:xlink=“http://www.w3.org/1999/xlink”▪ xmlns:iso4217=http://www.xbrl.org/2003/iso4217
<xbrli:xbrl xmlns:us-gaap ... xmlns:link ... xmlns:xbrli .... xmlns:xlink>
Used to link a taxonomy schema to the instance document Must be one Taxonomy Reference used to validate the
Instance Document First Child Element
schemaRef▪ Attributes:
▪ xlink:type=“simple”▪ xlink:href=“URI”
<schemaRef xlink:type=“simple” xlink:href=“http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-std-2011-01-31.xsd” />
Element Name = Context id attribute
▪ Used later to associate meta-data with financial reporting item▪ Can be anything, but must start with a letter▪ Like a namespace prefix<xbrli:context id=“WhateverYouWant”>
Complex element with 4 parent elements Entity
▪ Uniquely identifies the entity Period
▪ Instant▪ Duration
Scenario▪ What types of facts
▪ Actual, Restated, Budgeted, etc. Segment
▪ Information about segment being reported
Identifier element scheme attribute
▪ Depends on reporting purpose▪ SEC identifier, NYSE symbol, etc.
<entity><identifier scheme=“http://www.sec.gov/CIK”>SEC CIK
id</xbrli:identifier></entity>
<period><instant>2007-11-06</instant> or...<startDate>2007-01-01</startDate><endDate>2007-12-31</endDate>
or...<forever> element can be used
</period>Must use yyyy-mm-dd format
Element = Unitid attribute
Used as a referenceSame as Context element
Measure elementValue describing unit of measure
USDEURJPYxbrli:shares
Currency<xbrli:unit id=“USD”
<xbrli:measure>iso4217:USD</xbrli:measure>
</xbrli:unit> Shares<xbrli:unit id=“shares”>
<xbrli:mesure>xbrli:shares</xbrli:measure>
</xbrli:unit>
Single Fact being reported Element name comes from US GAAP 2011 Determine element names from viewer Attributes
contextRef (points to context id for fact being reported) unitRef (points to unit id for fact being reported) decimals
▪ To how many decimal places is a fact accurate or precision
▪ How many digits are significant label
▪ How should element be named in report
in thousand decimals="-3"
in million decimals="-6"
accurate value decimals="INF" or decimals="2"
percent decimals="2"
Source: http://www.xbrlwiki.info/index.php?title=Best_Practices_on_Data_Definitions
Use to find element names to use
for tagging data and disclosures
In choosing an element:
Choose the element with the
narrowest definition of the fact you
are reporting
If more than one element is available
use the element that is part of the
financial statement vs. a disclosure
element
If using a disclosure element, use
software to move it as a financial
statement line element.
For each element (not abstract items)
Labels▪ Standard▪ Documentation▪ Total
References▪ To authoritative literature
Properties▪ Element name▪ Namespace▪ Type (monetary, shares, etc.)▪ Normal Balance (debit or
credit)▪ Time (instant or period)
<?xml version=“1.0”?><xbrli:xbrl xmlns:...><link:schemaRef xlink:... Point to schema><xbrli:context id=.....>
<xbrli:entity><xbrli:period>
<xbrli:unit id=.....><xbrli:measure>
<us-gaap:financial statement items>....</close tags>
Reference relationships between elements and
external regulations or standards Label
elements are connected to human readable labels
Presentation How elements appear
Calculation How elements are used in calculations
Dimensions How to create tables for footnote disclosures
<reference xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/presentationRef" xlink:label="CashFlowsFromUsedInOperationsTotal_ref"> <ref:Name>IAS</ref:Name> <ref:Number>7</ref:Number> <ref:Paragraph>14</ref:Paragraph></reference><reference xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/measurementRef" xlink:label="CashFlowsFromUsedInOperationsTotal_ref"> <ref:Name>IAS</ref:Name> <ref:Number>7</ref:Number> <ref:Paragraph>18</ref:Paragraph> <ref:Subparagraph>a</ref:Subparagraph></reference>
<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs_AssetsTotal_lbl" xml:lang="en">Assets, Total</label>
<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs_AssetsTotal_lbl" xml:lang="de">Vermögenswerte, Gesamt</label>
<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs_AssetsTotal_lbl" xml:lang="pl">Aktywa, Razem</label>
uses parent-child relations to organize elements Assets
Current▪ Cash▪ Receivables
▪ Accounts▪ Interest
▪ Inventory Long-Term
▪ Property, Plant and Equipment▪ Intangible Assets▪ Notes Receivable
The “order” attribute of the presentationArc specifies the order in which child concepts should appear with respect to their sibling concepts.
<link:loc xlink:href="http://xbrl.us/us-gaap/1.0/elts/us-gaap-2008-03-31.xsd#us-gaap_DueFromRelatedPartiesCurrent" xlink:label="lbl_DueFromRelatedPartiesCurrent" xlink:type="locator"/>
<link:presentationArc order="23.3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lbl_AssetsCurrentAbstract" xlink:to="lbl_DueFromRelatedPartiesCurrent" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.us/us-gaap/1.0/elts/us-gaap-2008-03-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="lbl_CashAndCashEquivalentsAtCarryingValue" xlink:type="locator"/>
<link:presentationArc order="21.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lbl_AssetsCurrentAbstract" xlink:to="lbl_CashAndCashEquivalentsAtCarryingValue" xlink:type="arc"/>
http://snipr.com/lc15r [www_sec_gov]
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="GrossProfit" xlink:to="RevenueTotal" order="1" weight="1" use="optional"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="GrossProfit" xlink:to="CostOfSales" order="2" weight="-1" use="optional"/>
Gross Profit = Revenue – CGS
Linkbase Gross Profit Revenue (1) CGS (-1) Lower level elements sum
up to or are subtracted from upper level elements
weight is a required attribute on calculationArc elements; it must have a non-zero decimal value; for summation-item arcs, the weight attribute indicates the multiplier to be applied to a numeric item value (content) when accumulating numeric values from item elements to summation elements; a value of "1.0" means that 1.0 times the numeric value of the item is applied to the parent item; a weight of "-1.0" means that 1.0 times the numeric value is subtracted from the summation item; there are also rules that are applied to the calculation of elements possessing opposite balance attribute values ('credit' and 'debit');
<link:calculationArc order="1.0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-
item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_CashAndCashEquivalentsAtCarryingValue"
xlink:type="arc"/>
<link:calculationArc order="2.0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-
item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_AccountsReceivableNetCurrent" xlink:type="arc"/>
<link:calculationArc order="3.0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-
item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_ReceivablesFromUnitedStatesSteelCurrent"
xlink:type="arc"/>
<link:calculationArc order="4.0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-
item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_DueFromRelatedPartiesCurrent" xlink:type="arc"/>
<link:calculationArc order="5.0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-
item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_InventoryNet" xlink:type="arc"/>
<link:calculationArc order="6.0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-
item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_
Four Levels: Implemented based on company size Level 1
▪ First year filer▪ Block Tagging
▪ Each complete footnote along with formatting is tagged within XBRL Instance
Level 2▪ Second year filers▪ Tag each accounting policy within the Significant Accounting
Policies footnote, along with formatting Level 3
▪ Second year filers▪ Tag each table, along with its formatting
Level 4▪ Second year filers▪ Tag each monetary value, % and number in the footnotes.
32
<us-gaap:SignificantAccountingPoliciesTextBlock contextRef="eol_PE2035----0910-K0006_STD_p12m_20090926_0"><div><p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px" align="center"></p><p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2"><b>Note 1 &#x2013; Summaryof Significant Accounting Policies</b></font></p>
33
<us-gaap:SignificantAccountingPoliciesTextBlock contextRef="eol_PE2035----0910-K0006_STD_p12m_20090926_0"> … ShippingCosts</b></font></p><p style="MARGIN-TOP: 6px; MARGIN-BOTTOM: 0px" align="justify"><font style="FONT-FAMILY: Times New Roman" size="2">For all periodspresented, amounts billed to customers related to shipping andhandling are classified as revenue, and the Company&#x2019;sshipping and handling costs are included in cost ofsales.</font></p><p style="MARGIN-TOP: 18px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2"><b>
34
<us-gaap:ShippingAndHandlingCostPolicyTextBlock contextRef="eol_PE2035----1010-K0012_STD_364_20100925_0"><div><p style="MARGIN-TOP: 18px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2"><b>ShippingCosts</b></font></p><p style="MARGIN-TOP: 6px; MARGIN-BOTTOM: 0px" align="justify"><font style="FONT-FAMILY: Times New Roman" size="2">For all periodspresented, amounts billed to customers related to shipping andhandling are classified as revenue, and the Company&#x2019;sshipping and handling costs are included in cost ofsales.</font></p></div></us-gaap:ShippingAndHandlingCostPolicyTextBlock>
35
<us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock contextRef="D2010Q3YTD"></us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock>
The rest of the footnoteThis is what the footnote looks like
36
Note 3: Purchased goodwill related to the five
acquisitions which closed in the first nine months of 2010 totaled $43 million, less than $1 million of which is deductible for tax purposes. The acquisition activity in the following table also includes the impacts of contingent consideration for pre-2009 acquisitions, which increased goodwill by $1 million. The amounts in the “Translation and other” column in the following table primarily relate to changes in foreign currency exchange rates. The goodwill balance by business segment as of December 31, 2009 and September 30, 2010, follow:
37
Note 3: Purchased goodwill related to the five
acquisitions which closed in the first nine months of 2010 totaled $43 million, less than $1 million of which is deductible for tax purposes. The acquisition activity in the following table also includes the impacts of contingent consideration for pre-2009 acquisitions, which increased goodwill by $1 million. The amounts in the “Translation and other” column in the following table primarily relate to changes in foreign currency exchange rates. The goodwill balance by business segment as of December 31, 2009 and September 30, 2010, follow:
38
<us-gaap:GoodwillAcquiredDuringPeriod contextRef="D2010Q3YTD" decimals="-6" unitRef="USD">43000000</us-gaap:GoodwillAcquiredDuringPeriod>
<us-gaap:BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount contextRef="I2010Q3" decimals="-6" unitRef="USD">1000000</us-gaap:BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount>
<us-gaap:GoodwillAllocationAdjustment contextRef="D2010Q3YTD" decimals="-6" unitRef="USD">1000000</us-gaap:GoodwillAllocationAdjustment>
39
<us-gaap:Goodwill contextRef="I2009_IndustrialAndTransportationMember" decimals="-6" unitRef="USD">1783000000</us-gaap:Goodwill>
<us-gaap:Goodwill contextRef="I2009_HealthCareMember" decimals="-6" unitRef="USD">1007000000</us-gaap:Goodwill>
<us-gaap:Goodwill contextRef="I2009_ConsumerAndOfficeMember" decimals="-6" unitRef="USD">155000000</us-gaap:Goodwill>
<us-gaap:Goodwill contextRef="I2009_DisplayAndGraphicsMember" decimals="-6" unitRef="USD">990000000</us-gaap:Goodwill>
<us-gaap:Goodwill contextRef="I2009_SafetySecurityAndProtectionServicesMember" decimals="-6" unitRef="USD">1220000000</us-gaap:Goodwill>
<us-gaap:Goodwill contextRef="I2009_ElectroAndCommunicationsMember" decimals="-6" unitRef="USD">677000000</us-gaap:Goodwill>
41
<mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments contextRef="D2010Q3YTD_IndustrialAndTransportationMember" decimals="-6" unitRef="USD">8000000</mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments>
<mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments contextRef="D2010Q3YTD_HealthCareMember" decimals="-6" unitRef="USD">1000000</mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments>
<mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments contextRef="D2010Q3YTD_ConsumerAndOfficeMember" decimals="-6" unitRef="USD">24000000</mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments>
<mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments contextRef="D2010Q3YTD_SafetySecurityAndProtectionServicesMember" decimals="0" unitRef="USD">11000000</mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments>
42
<us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments contextRef="D2010Q3YTD_IndustrialAndTransportationMember" decimals="-6" unitRef="USD">15000000</us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments>
<us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments contextRef="D2010Q3YTD_HealthCareMember" decimals="-6" unitRef="USD">-11000000</us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments>
<us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments contextRef="D2010Q3YTD_ConsumerAndOfficeMember" decimals="-6" unitRef="USD">6000000</us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments>
<us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments contextRef="D2010Q3YTD_DisplayAndGraphicsMember" decimals="-6" unitRef="USD">4000000</us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments>
<us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments contextRef="D2010Q3YTD_SafetySecurityAndProtectionServicesMember" decimals="-6" unitRef="USD">26000000</us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments>
<us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments contextRef="D2010Q3YTD_ElectroAndCommunicationsMember" decimals="-6" unitRef="USD">-17000000</us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments>
43
<us-gaap:Goodwill contextRef="I2010Q3_IndustrialAndTransportationMember" decimals="-6" unitRef="USD">1806000000</us-gaap:Goodwill>
<us-gaap:Goodwill contextRef="I2010Q3_HealthCareMember" decimals="-6" unitRef="USD">997000000</us-gaap:Goodwill>
<us-gaap:Goodwill contextRef="I2010Q3_ConsumerAndOfficeMember" decimals="-6" unitRef="USD">185000000</us-gaap:Goodwill>
<us-gaap:Goodwill contextRef="I2010Q3_DisplayAndGraphicsMember" decimals="-6" unitRef="USD">994000000</us-gaap:Goodwill>
<us-gaap:Goodwill contextRef="I2010Q3_SafetySecurityAndProtectionServicesMember" decimals="-6" unitRef="USD">1257000000</us-gaap:Goodwill>
<us-gaap:Goodwill contextRef="I2010Q3_ElectroAndCommunicationsMember" decimals="-6" unitRef="USD">660000000</us-gaap:Goodwill>
44
Layaway Subscriptions Total
Current $80,000 $20,000 $100,000
Noncurrent $40,000 - $40,000
Total $120,000 $20,000 $140,000
1. Find the disclosure in the viewer = Disclosure Deferred Revenue2. Open the Text Box element3. Open the [Axis] element – this is for the column heading (dimension)4. Open the [Domain] element – this leads to the cell headings5. Select the [Member] elements for your table
<context id=“LayawaySaleSept30-2008”><xbrli:entity>
<xbrli:identifier scheme=“www.nasdaq.com”>MYBK</xbrli:identifier><xbrli:segment>
<xbrli:explicitMember dimension=“us-gaap:DeferredRevenueArrangementTypeAxis”>us-gaap:LayawaySaleMember</xbrli:explicityMember></xbrli:segment></xbrli:entity>...
...<us-gaap:DeferredRevenueCurrent
contextRef=“LayawaySaleSept30-2008” unitRef=“USD” decimals=“0”>80000</us-gaap:DeferredRevenueCurrent>
<us-gaap:DeferredRevenueNoncurrent contextRef=“LayawaySalesSept30-2008” unitRef=“USD” decimals=“0”>40000</us-gaap:DeferredRevenueNoncurrent>
...
Layaway Subscriptions Total
Current $80,000 $20,000 $100,000
Noncurrent $40,000 - $40,000
Total $120,000 $20,000 $140,000
1. Find the disclosure in the viewer = Disclosure Deferred Revenue2. Open the Text Box element3. Open the [Axis] element – this is for the column heading (dimension)4. Open the [Domain] element – this leads to the cell headings5. Select the [Member] elements for your table
1. Find the disclosure in the viewer 2. Open the Text Box element3. Open the [Axis] element – this is for
the column heading (dimension)4. Open the [Doman] element – this
leads to the cell headings5. Select the [Member] elements for
your table
<xbrli:context id=“”><xblri:entity>
<xblri:identifier scheme=“”>MYBK</xblri:identifier><xblri:segment>
<xbrli:explicitMember dimension=“INSERT AXES ELEMENT NAME HERE”>INSERT MEMBER ELEMENT NAME HERE</explicitMember></xblri:segment></entity>
</xbrli:context>
Continue creating contexts for each member in the table
<us-gaap:INSERT LINE ITEM ELEMENT NAME HERE contextRef=“” unitRef=“” decimals=“”>nnnnnn</us-gapp....>
Continue creating items for each Line item in the table