XBRL UK Detailed Tagging Information Version 1.0, 1 May 2011 XBRL UK Detailed Tagging Information Version 1.0, dated 1 May 2011 Summary This document provides information and advice on detailed tagging issues arising from the use of the XBRL UK accounts taxonomies, dated 2009-09-01. It supplements the XBRL UK Preparers and Developers Guide, which provides general rules and guidance on the creation of financial reports in XBRL, and examples of XBRL tagging, published by XBRL UK. Users of this document should already be familiar with the main principles of reporting in XBRL and the UK taxonomies. The document is primarily aimed at those involved in manual tagging of accounts and at developers of software for creating reports in XBRL or analysing XBRL data. The purpose of the document is to: a. Explain the use of particular tags and features in the taxonomies which may cause difficulties. b. Explain ambiguities, gaps or errors in the taxonomies and describe tagging solutions to these problems. c. Answer frequently asked questions raised by users about particular tags or features. This document emphasises and elaborates on some rules and principles of tagging set out in the Preparers and Developers Guide. It does not supplant any of those rules and nor is it a substitute for that Guide. Preparers and developers should be familiar with the content of the Guide. It contains separate sections for general issues, the directors’ report, auditors’ report and UK GAAP and IFRS-specific information. The document may be updated periodically to cover newly raised issues and questions. Status This version is for general publication. It reflects comments on an earlier draft circulated to directly interested parties. Comments are welcome and should be directed to [email protected]. Copyright © XBRL UK Ltd 2011, all rights reserved Page i XBRL UK Detailed Tagging Information Version 1.0, 1 May 2011 TABLE OF CONTENTS 1. Introduction .................................................................................................................................. 1 2. Organisation of the document ................................................................................................... 2 3 Compulsory tags and entity and business report information ............................................... 3 4 General tagging points ............................................................................................................... 4 5 Data entry ................................................................................................................................... 10 6 Directors information and report ............................................................................................. 12 7 Auditors and accountants information and report ................................................................ 14 8 UK GAAP .................................................................................................................................... 15 GAAP – General points ........................................................................................................ 15 GAAP – Directors information .............................................................................................. 15 GAAP – Profit & Loss Statement and notes......................................................................... 16 GAAP – Balance Sheet and notes ....................................................................................... 17 GAAP – Cash Flow Statement and notes ............................................................................ 18 GAAP – STRGL and pensions ............................................................................................. 18 GAAP – Accounting policies ................................................................................................ 18 GAAP – Notes to Profit & Loss ............................................................................................ 19 GAAP – Notes to Balance Sheet ......................................................................................... 21 GAAP – Financial instrument risks ....................................................................................... 23 GAAP – Share capital note .................................................................................................. 24 GAAP – Pensions note......................................................................................................... 24 GAAP – Other notes............................................................................................................. 25 9 UK IFRS ...................................................................................................................................... 27 IFRS – General points .......................................................................................................... 27 IFRS – Income Statements and notes ................................................................................. 28 IFRS – Balance Sheet and notes ......................................................................................... 29 IFRS – Cash Flow Statement and notes .............................................................................. 29 IFRS – Notes on income ...................................................................................................... 29 IFRS – Notes on assets and liabilities .................................................................................. 30 IFRS – Financial instrument risks ........................................................................................ 32 IFRS – Notes on equity ........................................................................................................ 33 IFRS – Employee benefits note ........................................................................................... 33 IFRS – Pensions note .......................................................................................................... 33 IFRS – Related parties note ................................................................................................. 34 IFRS – Other notes .............................................................................................................. 34 10 Charities ..................................................................................................................................... 35 CHAR – General points ........................................................................................................ 35 CHAR – Notes ...................................................................................................................... 35 11 Detailed points for developers ................................................................................................. 36 12 Dimensions – further information ............................................................................................ 37 13 Groupings / tuples – further information ................................................................................ 38 14 Predefined value items ............................................................................................................. 39 APPENDICES ....................................................................................................................................... 40 A. Glossary .................................................................................................................. 40 B. References .............................................................................................................. 41 C. Document History .................................................................................................... 41 E. Intellectual Property Status ..................................................................................... 41 Copyright © XBRL UK Ltd 2011, all rights reserved Page ii XBRL UK Detailed Tagging Information Version 1.0, 1 May 2011 1. Introduction This document provides information and advice on detailed tagging issues arising from the use of the XBRL UK accounts taxonomies, dated 2009-09-01. It supplements the XBRL UK Preparers and Developers Guide, which provides general rules and guidance on the creation of financial reports in XBRL, published at www.xbrl.org/uk/TechGuidance/, and examples of XBRL tagging published at www.xbrl.org/uk/TechSamples/. Users of this document should already be familiar with the main principles of reporting in XBRL and the UK taxonomies. This document is primarily aimed at: Those involved in manually tagging financial statements using the UK accounts taxonomies. Those providing training or other forms of guidance for taggers of accounts. Developers of software which creates accounts in XBRL. This includes accounts production software as well as software which supports manual tagging in any form. Consumers of XBRL data and those who create software for analysing XBRL data. The purpose of the document is to: a. Explain the use of particular tags and features in the taxonomies which may cause difficulties. b. Explain ambiguities, gaps or errors in the taxonomies and describe tagging solutions to these problems. c. Answer frequently asked questions raised by users about particular tags or features. This Detailed Tagging Information (DTI) document emphasises and elaborates on some rules and principles of tagging set out in the Preparers and Developers Guide. It does not supplant any of those rules and nor is it a substitute for that Guide. Preparers