Extensible Business Reporting Language (XBRL) 2.1 2003-05-16 Internal Working Update to the Public Working Draft of 2003-04-23 This version: Deleted: http://www.xbrl.org/2003/XB XBRL-WD-2003-05-16.doc RL-WD-2003-04-23.doc (Word)¶ http://www.xbrl.org/2003/XBRL-WD- 2003-04-23.pdf (Acrobat)¶ with separate provision of XML Schemas described herein. All components, along with non-normative samples and certain schemas are available in a single Zip format archive: Deleted: http://www.xbrl.org/2003/XB XBRL-WD-2003-05-16.zip RL-WD-2003-04-23.zip ¶ Editors Name Contact Affiliation Formatted Phillip Engel [email protected] KPMG LLP Walter Hamscher1 [email protected] Standard Advantage David vun Kannon [email protected] KPMG LLP Hugh Wallis [email protected] Hyperion Solutions Corporation Contributors Name Contact Affiliation Formatted Charles Hoffman [email protected] UBmatrix LLC Campbell Pryde [email protected] KPMG LLP Geoff Shuetrim [email protected] KPMG LLP Status of this document This document is an XBRL International Internal update to the Public Working Draft that was published on 2003-04-23. It contains all updates that have been approved by the Specification Working Group up to and including 2003-05-16. Some of these updates have also been approved by the Domain Working Group. It is NOT FOR DISTRIBUTION outside the XBRL International Consortium until and unless the changes are approved by the Domain Working Group, and publication is approved by the ISC. The process leading to the publication of this specification as a final recommendation of XBRL International is shown in the appendix on the last page. Comments should be directed to the editors. Recipients of this draft are invited to submit, with their comments, notification of any relevant patent rights of which they are aware and to provide supporting documentation. While excerpts from XBRL schemas are given throughout this document the complete versions of the schemas are available as separate .xsd files from www.xbrl.org, the XBRL International web site. Abstract XBRL is the specification for the eXtensible Business Reporting Language. XBRL allows software vendors, programmers, intermediaries in the preparation and distribution process and end users who adopt it as a specification to enhance the creation, exchange, and comparison of business reporting information. Business reporting includes, but is not limited to, financial statements, financial information, non-financial information, Comment [HW1]: Page: 1 general ledger transactions and regulatory filings, such as annual and quarterly reports. Editorial – per comments from Tom Egan This document defines XML elements and attributes that can be used to express information used in the Deleted: , creation, exchange, and comparison tasks of business reporting. XBRL consists of a core language of XML Deleted: financial statements elements and attributes used in XBRL instances as well as a language used to define new elements and Deleted: 102 1 Walter Hamscher is a consultant to PricewaterhouseCoopers LLP. Deleted: 94 Extensible Business Reporting Language (XBRL) 2.1, © 2003 XBRL International Inc., Public WD of 23 Apr 2003, Page 1 of 95 taxonomies of elements referred to in XBRL instances, and to express constraints among the contents of elements in those XBRL instances. Deleted: 102 Deleted: 94 Extensible Business Reporting Language (XBRL) 2.1, © 2003 XBRL International Inc., Public WD of 23 Apr 2003, Page 2 of 95 Deleted: 2 Deleted: 7 Deleted: 7 Deleted: 9 Deleted: 9 Table of contents Deleted: 9 Deleted: 10 Editors ................................................................................................................................................................... 1 Deleted: 10 Contributors.......................................................................................................................................................... 1 Status of this document ........................................................................................................................................ 1 Deleted: 12 Abstract ................................................................................................................................................................. 1 Deleted: 13 Table of contents................................................................................................................................................... 3 Deleted: 13 List of tables .......................................................................................................................................................... 6 List of examples .................................................................................................................................................... 6 Deleted: 14 1 Introduction .................................................................................................................................................. 8 Deleted: 15 1.1 Documentation conventions 8 Deleted: 15 1.2 Purpose 8 1.3 Relationship to other work 9 Deleted: 16 1.4 Terminology 9 Deleted: 16 2 Changes from the previous published version ......................................................................................... 11 Deleted: 16 2.1 Changes in XBRL instances 12 2.2 Changes in XBRL taxonomies 12 Deleted: 17 3 XBRL framework....................................................................................................................................... 13 Deleted: 18 3.1 Processing 14 Deleted: 18 3.2 Data integrity and confidentiality 14 3.3 Validation 14 Deleted: 18 4 XBRL instances........................................................................................................................................... 15 Deleted: 18 4.1 The xbrl element 15 Deleted: 19 4.1.1 Profile attributes............................................................................................................................ 16 4.1.1.1 The noDeprecated attribute....................................................................................................... 16 Deleted: 19 4.1.1.2 The noDerivations attribute ...................................................................................................... 16 Deleted: 19 4.1.1.3 The noRoleTypes attribute........................................................................................................ 17 Deleted: 22 4.1.1.4 The duplicatesLegal attribute.................................................................................................... 17 4.1.1.5 The profile attribute .................................................................................................................. 17 Deleted: 23 4.2 The (deprecated) group element 17 Deleted: 24 4.3 The item element 18 Deleted: 25 4.3.1 The precision attribute (optional).................................................................................................. 20 4.3.2 The decimals attribute (optional).................................................................................................. 21 Deleted: 27 4.3.3 Inferring accuracy from the lexical representation of a fact’s value.............................................22 Deleted: 27 4.3.4 Effect of precision and decimals on item equality and inconsistency...........................................23 Deleted: 27 4.3.5 Definitions .................................................................................................................................... 24 4.3.5.1 “Correct to n Significant Figures”, “Rounding” and “Truncation”...........................................24 Deleted: 28 4.3.5.2 “Correct to n Decimal Places” ..................................................................................................24 Deleted: 28 4.3.6 Item equivalence........................................................................................................................... 25 Deleted: 29 4.4 The context elements numericContext and nonNumericContext 25 4.4.1 The id attribute.............................................................................................................................. 26 Deleted: 29 4.4.2 The period element ....................................................................................................................... 26 Deleted: 30 4.4.3 The unit element ........................................................................................................................... 27 Deleted: 31 4.4.4 The (deprecated) precision attribute on numericContext..............................................................28 4.4.5 The cwa attribute .......................................................................................................................... 28 Deleted: 31 4.4.6 The entity sub-element.................................................................................................................. 29 Deleted: 32 4.4.6.1 identifier.................................................................................................................................... 30 Deleted: 33 4.4.6.2 segment..................................................................................................................................... 30 Deleted: 4.4.7 The scenario sub-element ............................................................................................................. 31 33 4.4.8 Context equivalence.....................................................................................................................