Chapter 11-modeling financialreportingconcepts

FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)

11. Modeling Financial Reporting Concepts
in Taxonomies9
11.1. Expressing Financial Reporting Patterns Using XBRL
Taxonomies
Patterns exist in many places in our world and computer scientists are trained to
recognize these patterns. Patterns are clues as to how to best express real-world
concepts to computers.
Financial reporting has such patterns. Many of these common patterns are
expressed in this document with examples of how to construct XBRL taxonomies
to express them using XBRL.
In addition to the patterns, sample instance documents (files reporting fact values
based on these XBRL taxonomies) are also provided because they provide help in
understanding the taxonomies as they represent the data which needs to be
expressed.
It is important that XBRL taxonomy creators understand these patterns and use
them when creating XBRL taxonomies because:
1. Understanding these patterns will help create XBRL taxonomies correctly.
2. Understanding these patterns will help those creating extension
taxonomies to be consistent with the base taxonomies they are extending.
3. In order for financial statement users to understand the taxonomies, it is
important that taxonomies are created consistently.
4. In order to maximize comparability with the minimal amount of effort,
taxonomies should be created consistently.
In addition, when building taxonomies it is also important to understand the end
results - instance documents. In order to understand how to build a piece of a
taxonomy, think about what the impact will be on instances, and take into
account contexts in which the data will be reported. An understanding of what
instance documents contain and how they work is important when building
taxonomies because eventually that is what taxonomies will be used for - to build
instance documents.

11.2. Summary of the patterns
The patterns are listed here in two perspectives. These different perspectives are
intended to be useful to those making use of this document. The first perspective
is simply a list of the patterns in order from least complex to most complex, later
patterns building on the earlier patterns. This is helpful to someone trying to
learn XBRL.
This is the list of patterns from least complex to most complex, each pattern
introducing a few new characteristics of XBRL:
# Name Description File prefix
1 Simple concept one concept (helps show what belongs in a SimpleConcept
taxonomy and what goes in the instance
document)
2 Unrelated concepts several unrelated concepts (shows UnrelatedConcepts
information about different data types,
balance types, etc)

© 2006 UBmatrix, Inc 265


3 Related concepts several related concepts (introduces the RelatedConcepts
concept of the presentation link base)
4 Basic calculation related concepts involved in a calculation BasicCalculation
(introduces the concept of the calculation
linkbase); in addition, this shows using a
scenario and footnote
5 Net/gross net/gross type of calculation (introduces NetGrossCalculation
calculation the concept of calculation weights and the
balance attribute)
6 Table of numeric a simple table (ties presentation and TableOfNumericConcepts
concepts calculation together, creating a little more
complicated taxonomy and instance
document)
7 Grand total with several interrelated calculations (shows GrandTotalSubtotalsCalculation
subtotals how to handle subtotals)
calculation
8 Movement a simple movement analysis, beginning MovementsAnalysis
analyses balance, changes, ending balance
(introduces "the movement analysis"
which is one of the more complex patterns
in XBRL, shows some limitations XBRL has
in doing calculations)
9 Multiple multiple calculations for the same base MultipleCalculations
calculations concept (introduces the concept of
extended links to separate networks of
calculations, or different ways to arrive at
the same value)
10 Finite number of finite number of values in a list (introduces FiniteNumberOfValues
values for concepts the concept of "lists" of information by
showing something which is NOT a list)
11 Complex concept a complex data type, related information ComplexConcept
(tuple) which repeats (introduces the "tuple" and
complex data which needs to be tied
together)
12 Multiple values for data which repeats (points out that any MultipleNumberOfValues
one concept repeating data probably needs a tuple)
13 Complex concept data which repeats and has calculations ComplexConceptWithTotals
with totals associated with it (shows how to do
calculations within a tuple, and totaling the
members of tuples)
14 Complex concept multiple periods of data within repeating ComplexConceptMultiplePeriods
with multiple data (shows how to handle multiple
periods periods within a tuple)
15 Reuse of concepts using a set of concepts in multiple places ReusableConcept
pattern (shows how to reuse a tuple)
16 Master/Detail nested complex data or complex data MasterDetail
which contains additional complex data
(introduces nested tuples, or a tuple within
a tuple)
17 Allowing for allowing for different levels of presenting DifferentLevels
different levels of information (shows a way to ease into
disclosure XBRL and shows the difference between an
abstract element and a string and how it
impacts what a user can do with a
taxonomy)
18 Movements in a repeating movement analysis (shows MovementsInTuple
Tuple how to do a movement analysis within a
tuple)
19 Grouped Report complex repeating data summarized in a GroupedReport
report (shows how to express a
complicated set of data)



20 Reconciliation reconciliation of one account to another Reconciliation
account using a list of data (shows how to
reconcile two concepts, not necessarily a
beginning and ending balance, using the
members of a tuple)
The next perspective lists common financial reporting concepts and cross-
references them to the pattern which shows how to express the financial concepts
in XBRL.
Common Financial Reporting Pattern(s)
Components
Balance Sheet, Income Statement Table of numeric concepts
Cash Flow Statement Table of numeric concepts, Movements analysis
Statement of Equity Movements analysis
Accounting Policies Related concepts
Financial Highlights Unrelated concepts
Related parties and related party Master/Detail
transactions disclosures
Reconciliation between net income Reconciliation
per IFRS and net income per US
GAAP
Breakout of property, plant and Basic calculation
equipment by class
Subsequent Events Multiple values for one concept
Maturities of debt over the next five Finite number of values
years
Breaking out tax by current and Multiple calculations
deferred portions, and by foreign
and domestic
A third way to cross reference financial reporting to XBRL patterns is visually.
The following are some common ways that financial reports look, and a cross
reference to the XBRL pattern:

11.3. Patterns Files
This document has included in it entire XBRL instance documents and taxonomies
in many cases and fragments of XBRL in other cases. Usually, an entire
taxonomy and all its linkbases are not included, but rather only the components
important to discuss the pattern.
A ZIP file which contains taxonomies, instance documents, printouts, example
patterns, and other information exists which shows the entire taxonomy and
instance document, all of which have been validated through three XBRL
validators. This ZIP file can be obtained from the author of this document or
UBmatrix.
For each of the 20 patterns, the following information exists in this one ZIP file:
• A human readable version of the pattern so users can see what that
pattern looks like (in PDF and HTML).
• An XBRL taxonomy (fully FRTA compliant) created to express the
information contained in that pattern.
• Taxonomy printouts for the taxonomy (presentation, calculation and
sometimes only the element list).



• An XBRL instance document (fully FRIS compliant) using the taxonomy
mentioned above.
• An XSLT style sheet which generates the HTML rendering of the instance
document information (see 1 above).
• An XSLT style sheet which generates the XSL-FO output (see 8 below)
which can be used to create a PDF rendering (see 1 above) of the instance
information in a human readable format.
• The HTML output as mentioned in 5 above.
• The FO output as mentioned in 6 above.
• The PDF output from the FOP which is generated by sending the FO to a
rendering engine, which generates PDF.
• A calculation trace which shows that the numbers in the instance
document add up correctly.
In addition, all these files are organized in the form of a "viewer" which makes
using these files easier. The following screen shot shows the viewer:

The patterns that follow are common to financial reporting. Understanding these
patterns will help taxonomy creators understand how to express financial
concepts correctly within an XBRL taxonomy.
These patterns build in terms of complexity - earlier patterns are simpler;
complex patterns are discussed later.
If not presented in this document, information that will help readers of this
document fully understand each pattern, will be included in the sample files. For
example, label linkbases are not normally shown in this document as they are not



important for understanding the patterns; however, the label linkbases are
provided in the set of sample files.
These samples will help users who are trying to thoroughly understand the
subtleties of the taxonomy patterns to obtain detailed information about these
patterns.
The patterns start showing the two fundamental building blocks that are used by
all other patterns in this document: the item (simple concept) and the tuple
(complex or compound concept).
For the financial reporting patterns explained in this document, a separate
taxonomy has been created for each reporting pattern. This is to provide a
simple, complete example for each pattern that is as easy as possible to
understand. In practice, reporting will be from sets of base taxonomies, such as
the IFRS-GP or US-GAAP-CI, with industry and perhaps company extensions. The
purpose of this document is not to discuss extensions or show the optimal way to
modularize taxonomies; rather to show complete, comprehensive examples of
specific financial reporting patterns.
See the sample files provided with this book, in this chapter's subdirectory. The
subdirectory called "Patterns" contains all schema files, linkbases, and instance
documents for pattern we discuss.

11.4. General Considerations Applying to All Patterns
The following are general considerations and assumptions that apply to all the
financial reporting patterns covered in this document. It covers, for example,
general information that is applicable to all taxonomies. For example, only one
label linkbase is generally provided. When the label linkbase is understood, the
same concepts apply, basically, to all taxonomies. Also, for instance documents,
all monetary values are expressed in Euros. The same concepts apply to financial
reporting presented in US Dollars.

11.5. Understanding the Patterns
The following information for is presented for each pattern to help the users of
this document understand the patterns and how to express information of a
specific pattern using XBRL:
1. Overview: A brief narrative explanation of the important characteristics
of the financial reporting pattern.
2. Example of Pattern: An example of the financial reporting pattern is
typically a screen shot from a financial statement that shows what the
information that needs to be expressed “looks like”; that is, how it is
presented. These examples could be any combination of how
presentation, calculation and definition links “look”.
3. Taxonomy of Pattern: An XBRL taxonomy that shows the concepts, and
relations between the concepts, to make up this financial reporting
pattern.
4. Instance Document: An instance document is provided to show how
instance documents of this data pattern look.
5. Discussion: A general discussion relating to this pattern if further
discussion is warranted.
6. Other Examples of Pattern: References to other examples of this
pattern in the IFRS-GP taxonomy to help further clarify this pattern.



11.5.1. Elements/Concepts
Financial reporting concepts are expressed as XML Schema elements with
additional information attached - such as xbrli:balance and xbrli:periodType. At
times other XML Schema elements are used - such as nillable and abstract.
Schema files and the definition of elements are the primary focus of this
document. Other linkbases are provided in order to provide a complete
understanding of this material. Where not essential, the linkbase information is
omitted.

11.5.2. Label links
Generally, in the examples only one label is provided for the samples shown.
Actual taxonomies may have multiple labels in multiple languages and/or with
multiple roles contained in multiple files. When multiple labels are useful to an
explanation, multiple labels will be presented. However, in general, only one
label will typically be presented. If multiple labels are presented, they may be
contained in one file. This does not indicate the preferred modularity for labels.
It is simply the easiest way to make sample files available.

11.5.3. Reference links
References to authoritative literature are not provided in the samples provided.
Actual taxonomies would provide such references. In the set of sample files, the
“Income Statement” pattern includes references.

11.5.4. Presentation links
Presentation links will be shown for most samples in this document to help
explain the pattern. There are many ways a taxonomy creator or taxonomy user
may want to view their taxonomy. In this material, only one view (which is
consistent with FRTA) is presented.

11.5.5. Calculation links
Calculation links are provided whenever calculations are expressed in a sample
pattern. Calculations are a complex area of XBRL. The more common situations
relating to the area of financial reporting will be covered by this document. For
the calculation links covered in this document, examples will be provided in the
form of calculation linkbases and narrative explanations.

11.5.6. Definition links
At this stage in the evolution of XBRL, financial reporting taxonomies do not make
extensive use of definition links. Definition links are made available as needed.

11.5.7. Instance document fact values
For all these patterns shown, the user can make the following assumptions
relating to fact values contained in instance documents:
1. Unless indicated otherwise, all amounts are shown in thousands of EUROS.
2. All data is for a hypothetical entity called “Sample Company”. This
company has an identifier of SAMP which comes from
http://www.SampleCompany.com.



3. All labels are expressed only in one language - English - using the
“standard” label role. Labels are not over-ridden by the instance
document creator.
4. Scenarios are shown in one of the patterns so a sense for what they are
can be communicated.
5. Segments work very similar to scenarios and are not used in these
examples.
6. One example of footnotes is provided.

11.5.8. Reading taxonomy printout screenshots
For each taxonomy pattern, screenshots of taxonomy printouts are provided in
order to help understand the taxonomy. The following is a ledged which assists
in understanding these reports. Below is a description of the column headers of
these reports:
• ID – Unique identifier for report line
• Bal – Balance (D=Debit, C=Credit, Blank=None)
• Wgt – Weight (1, -1, etc)
• Per – Period Type (I=Instance, D=Duration)
• Nil – Nillable Attribute (T=True, Blank=False)
• Type – Type Attribute (Monetary=xbrli:monetaryItemType, etc.); it the
type is surrounded by parenthesis () then the concept is abstract. For
example, "(String)" means the concept is abstract; whereas "String" is not
abstract.
• NS – Namespace Prefix
• Label – Concept Label
• Reference – Reference values, if provided

11.6. Financial Reporting Patterns
So, we start exploring the financial reporting patterns you will run into when
using XBRL within the domain of financial reporting. We start simple, then grow
in complexity.
In this section you will be able to see the XBRL. Normally, you will not need to
deal with XBRL at this level. However, looking at the XBRL helps you see and
understand how XBRL works. If you don’t what to understand the inner workings
of XBRL, skip the angle brackets.

11.6.1. Simple concept (items)
One of the fundamental concepts of XBRL is the “item”. Items express a single
concept in a taxonomy, and one value per context in an instance document.
Generally, the vast majority of concepts defined in a taxonomy will be items.
Items can “stand on their own”.

11.6.1.1. Example of pattern
The following is an example of this pattern in a financial statement:


The pattern above shows one concept, “Net income”. In this screenshot, what is
being reported are three values for one concept - “Net income”, for three periods,
2003, 2002, and 2001.

11.6.1.2. Taxonomy pattern
The following is a screenshot of the element list of this taxonomy:

The following is an example of this pattern in a taxonomy:
Example: Schema for simple concept pattern
<?xml version="1.0" encoding="utf-8"?>

<schema
xmlns="http://www.w3.org/2001/XMLSchema"
xmlns:xbrli="http://www.xbrl.org/2003/instance"
xmlns:link="http://www.xbrl.org/2003/linkbase"
xmlns:xlink="http://www.w3.org/1999/xlink"
xmlns:ci="http://www.UBmatrix.com/Patterns/SimpleConcept"
targetNamespace="http://www.UBmatrix.com/Patterns/SimpleConcept"
elementFormDefault="qualified"
attributeFormDefault="unqualified">

<annotation>
<appinfo>
<link:linkbaseRef xlink:type="simple" xlink:href="SimpleConcept-label.xml"
xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef"
xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"/>
<link:linkbaseRef xlink:type="simple" xlink:href="SimpleConcept-presentation.xml"
xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef"
</appinfo>
</annotation>

<import namespace="http://www.xbrl.org/2003/instance" schemaLocation="xbrl-instance-2003-12-
31.xsd" />

<element id="ci_NetIncome" name="NetIncome" type="xbrli:monetaryItemType"
substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />

</schema>

Points to note:
1. XBRL taxonomies may or may not contain linkbases. Linkbases contain
additional, supplemental information; they are not required.
2. There are no relations in this taxonomy, only concepts expressed as XML
Schema elements.
The following is the label linkbase this pattern in a taxonomy:
Example: Label linkbase for simple concept pattern
<linkbase
xmlns="http://www.xbrl.org/2003/linkbase"
xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"


xsi:schemaLocation="http://www.xbrl.org/2003/linkbase xbrl-linkbase-2003-12-31.xsd">

<labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link"
xlink:title="Labels, All">
<loc xlink:type="locator" xlink:href="SimpleConcept.xsd#ci_NetIncome" xlink:label="ci_NetIncome"
/>
<labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label"
xlink:from="ci_NetIncome" xlink:to="ci_NetIncome_link" />
<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label"
xlink:label="ci_NetIncome_link" xml:lang="en">Net Income</label>

<label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation"
xlink:label="ci_NetIncome_link" xml:lang="en">Documentation for Net Income</label>
</labelLink>
</linkbase>

Points to note:
1. Note the locator (loc), label arc (labelArc), and label resource (label) which
make up the label.
2. Note that there is no presentation linkbase, calculation linkbase, or
references linkbase as there is no presentations, calculations, or
references in this taxonomy.

11.6.1.3. Instance document for pattern
The following is a sample instance document that expresses facts for the
taxonomy concepts:
Example: Instance document for simple concept pattern
<xbrl xmlns="http://www.xbrl.org/2003/instance"
xmlns:ci="http://www.UBmatrix.com/Patterns/SimpleConcept"
xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
xsi:schemaLocation="http://www.UBmatrix.com/Patterns/SimpleConcept SimpleConcept.xsd">

<link:schemaRef xlink:type="simple" xlink:href="SimpleConcept.xsd" />

<context id="D-2003">
<entity>
<identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
</entity>
<period>
<startDate>2003-01-01</startDate>
<endDate>2003-12-31</endDate>
</period>
</context>
<entity>
</entity>
<period>
</period>
</context>
<entity>
</entity>
<period>
</period>
</context>
<unit id="U-Monetary">
<measure>iso4217:EUR</measure>
</unit>



<ci:NetIncome contextRef="D-2003" unitRef="U-Monetary" decimals="INF">7024000</ci:NetIncome>

</xbrl>

Points to note:
1. The scenario element within the context element indicates that the fact
values in this instance document are “actual” values.

11.6.1.4. Discussion
Simple concepts that contain one single text or numeric fact value are very
straight forward, as are instance documents that represent them. They are a
simple name/value pair.
The balance sheet, income statement, cash flows statement, and statement of
equity are comprised of simple concepts, all of which are numeric items.
In the example above, note the following:
1. Only one concept is contained in the taxonomy.
2. Three items are contained in the instance document; each item has a
different context, in this case period.
Note that this taxonomy contains only one element. Therefore, it is impossible to
create a link between itself and another element and therefore cannot create
relationships between itself and other elements for inclusion of, say, a
presentation linkbase. However, FRTA requires the existence of a presentation
linkbase. In order to meet FRTA compliance, an empty presentation linkbase is
provided.

11.6.1.5. Other examples of pattern
Examples of this pattern include financial highlights, a balance sheet, an income
statement, a statement of cash flows, a statement of equity.

11.6.2. Unrelated concepts
This pattern expands on the Simple Concept pattern discussed previously by
having several simple, unrelated concepts in one taxonomy. The term
“unrelated” is used to mean there is no direct relationship between the items
within the taxonomy. Items may be “related” in that they have the same context
(entity, period, scenario), or in some other way; but this is not how the term
related is being used in this case. The information has these characteristics:
1. The pieces of information are unrelated; therefore there are no XBRL
relationships (calculation, definition, presentation) between the elements.
2. The elements do not repeat; therefore they should not be contained within
tuples.
3. There may be multiple contexts in which a piece of information is provided
- such as for specific entities or for specific period, or both - but these
characteristics (entity or period) are differentiated using instance
document contexts, not additional taxonomy elements.

The following is an example of this pattern in a financial statement.



In the example above, six financial highlight concepts are being communicated in
a report. The six facts are reported for three periods, 2003, 2002, and 2001.

The following is a screen shot of the element list view of this taxonomy pattern:

The actual taxonomy for these elements is:
Example: Schema for unrelated concepts pattern
<schema
xmlns:ci="http://www.UBmatrix.com/Patterns/UnrelatedConcepts"
targetNamespace="http://www.UBmatrix.com/Patterns/UnrelatedConcepts"

<annotation>
<appinfo>
<link:linkbaseRef xlink:type="simple" xlink:href="UnrelatedConcepts-label.xml"
<link:linkbaseRef xlink:type="simple" xlink:href="UnrelatedConcepts-presentation.xml"
</appinfo>
</annotation>

31.xsd" />

<element id="ci_Sales" name="Sales" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"
nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
<element id="ci_OperatingIncome" name="OperatingIncome" type="xbrli:monetaryItemType"
<element id="ci_NetIncome" name="NetIncome" type="xbrli:monetaryItemType"



<element id="ci_CashFlowsFromOperatingActivites" name="CashFlowsFromOperatingActivites"
type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true"
xbrli:periodType="duration" />
<element id="ci_FreeCashFlow" name="FreeCashFlow" type="xbrli:monetaryItemType"
substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
<element id="ci_NumberOfEmployees" name="NumberOfEmployees" type="xbrli:decimalItemType"
substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />

</schema>

Points to note:
1. The taxonomy printout is in alphabetical order. The order in which the
elements are listed is determined by the software used to build the
taxonomy. In the taxonomy file, the order of the elements is not
important.

The following is a sample instance document which expresses facts for these
taxonomy concepts:
Example: Instance document for unrelated concepts pattern
xmlns:ci="http://www.UBmatrix.com/Patterns/UnrelatedConcepts"
xsi:schemaLocation="http://www.UBmatrix.com/Patterns/UnrelatedConcepts UnrelatedConcepts.xsd">

<link:schemaRef xlink:type="simple" xlink:href="UnrelatedConcepts.xsd" />

<entity>
</entity>
<period>
</period>
</context>
<entity>
</entity>
<period>
</period>
</context>
<entity>
</entity>
<period>
</period>
</context>
</unit>
<unit id="U-Pure">
<measure>xbrli:pure</measure>
</unit>

<ci:Sales contextRef="D-2003" unitRef="U-Monetary" decimals="INF">32038000</ci:Sales>




<ci:OperatingIncome contextRef="D-2003" unitRef="U-Monetary"
decimals="INF">7277000</ci:OperatingIncome>


<ci:CashFlowsFromOperatingActivites contextRef="D-2003" unitRef="U-Monetary"
decimals="INF">7342000</ci:CashFlowsFromOperatingActivites>

<ci:FreeCashFlow contextRef="D-2003" unitRef="U-Monetary"
decimals="INF">4073000</ci:FreeCashFlow>

<ci:NumberOfEmployees contextRef="D-2003" unitRef="U-Pure"
decimals="INF">1231</ci:NumberOfEmployees>
</xbrl>

Points to note:
1. The only difference between this taxonomy and the other taxonomy with
“NetIncome” is that this taxonomy has additional elements. There are no
presentation, calculation, or definition relations in this taxonomy.
2. The “NumberOfEmployees” has a different unit context than the monetary
facts.

The only difference between the “Unrelated concepts” and the “Simple concept”
examples is that the “Unrelated concepts” taxonomy has more elements. Even
though there is more than one element, the taxonomy expresses no presentation,
calculation, or definition relationships.
This is a very simple taxonomy to create and use.
Below is an extension of this example. The financial information below includes
fact values for “Pharmaceuticals Segment” sales, “Generics Segment” sales, and
“Consumer Health Segment” sales.
How many additional elements must be added to the taxonomy to express these
three additional facts? The answer is zero. These fact values are expressed with
the same “Sales” element as the “Sales” line item of the financial information. To
express the three additional segments, three new contexts are created, one for
each of these segments.
If additional periods were added, or if budgeted information was also disclosed
along with actual information, no new concepts would be added to the taxonomy.
Instead, additional contexts would be added in the instance document.



Again, as there are no relationships between concepts in this taxonomy and FRTA
requires a presentation linkbase, an empty presentation linkbase is provided to
make this taxonomy FRTA compliant.

11.6.3. Related concepts (relations)
At times taxonomies contain elements that are related. The term “related” here
is defined to mean there is some relationship between the elements as defined by
the taxonomy. XBRL provides three mechanisms to relate taxonomy concepts by
graphing links to provide tree views: presentation links, calculation links, and
definition links.
Elements may be related in that they have the same context (entity, period,
scenario), but these are in a flat hierarchy, rather than a tree view.

Also, this type of relationship is different from a concept which must be bound to
another concept using a tuple to be understood, as taxonomy authors use tuples
to organize collections of elements, rather than relate one element to another
element.
Related elements can be understood individually, but it is helpful to somehow
organize the elements in some manner to make using the elements easier.
For example, if a taxonomy had 2,000 elements and a user had to locate one
specific element to use within an instance document, it may be useful to organize
the taxonomy according to some scheme, and break the taxonomy into groups of
related elements. One purpose of this is to help organize a taxonomy to make
using that taxonomy easier.
Examples of this might be something like:
1. Breaking a taxonomy out into “Accounting Policies” and “Explanatory
Disclosures”.
2. Breaking “Accounting Policies” out into each individual category of
accounting policy, such as “Intangible Asset Policy” and “Inventories
Policy”.



3. Breaking an individual disclosure out into separate categories such as
“Property, Plant and Equipment Under Finance Leases”, “Detail of
Property, Plant and Equipment Pledged as Security”, and “Revalued
Property, Plant and Equipment.”
The example of this pattern will focus on presentation relationships. Other
patterns will focus on calculations and definitions, or show two or more
relationships working together with the same set of concepts.

Consider the following example pattern.

The pattern above shows a condensed set of accounting policy disclosures that
might appear in a financial statement. The items are related; however, there are
no calculation links between the elements. You can see from the “outline” type of
presentation that the main section is Accounting Policies. Accounting Policies has
several sub-sections: Inventories, Financial Instruments, Provisions. Also,
Financial Instruments has several sub-sections: Trade receivables, Investments
in securities and Bank Borrowings. Use of the “outline” view and features such as
bold, indentation, and different font of section levels, the disclosure is much
easier to read and understand than a flat list of concepts.

The following is an example of this pattern in a taxonomy:



The following is the taxonomy for this pattern:
Example: Schema for related concepts pattern
<schema
xmlns:ci="http://www.UBmatrix.com/Patterns/RelatedConcepts"
targetNamespace="http://www.UBmatrix.com/Patterns/RelatedConcepts"

<annotation>
<appinfo>
<link:linkbaseRef xlink:type="simple" xlink:href="RelatedConcepts-label.xml"
<link:linkbaseRef xlink:type="simple" xlink:href="RelatedConcepts-presentation.xml"
</appinfo>
</annotation>

31.xsd" />

<element id="ci_AccountingPolicies" name="AccountingPolicies" type="xbrli:stringItemType"
substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" />
<element id="ci_BasisReporting" name="BasisReporting" type="xbrli:stringItemType"
<element id="ci_Inventories" name="Inventories" type="xbrli:stringItemType"
<element id="ci_BasisforReportingInventories" name="BasisforReportingInventories"
type="xbrli:stringItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration"
nillable="true" />
<element id="ci_BasisforComputingCostInventories" name="BasisforComputingCostInventories"
nillable="true" />
<element id="ci_FinancialInstruments" name="FinancialInstruments" type="xbrli:stringItemType"
<element id="ci_TradeReceivables" name="TradeReceivables" type="xbrli:stringItemType"
<element id="ci_InvestmentsinSecurities" name="InvestmentsinSecurities"
nillable="true" />
<element id="ci_BankBorrowings" name="BankBorrowings" type="xbrli:stringItemType"
<element id="ci_BasisforComputingFinanceCharges" name="BasisforComputingFinanceCharges"
nillable="true" />
<element id="ci_Provisions" name="Provisions" type="xbrli:stringItemType"
<element id="ci_RecognisionProvisions" name="RecognisionProvisions" type="xbrli:stringItemType"



</schema>

The following is the presentation linkbase for this pattern:
Example: Presentation linkbase for related concepts pattern
<linkbase

<presentationLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link"
xlink:title="Presentation, All">
<loc xlink:type="locator" xlink:href="RelatedConcepts.xsd#ci_BasisReporting"
xlink:label="ci_BasisReporting" />
<loc xlink:type="locator" xlink:href="RelatedConcepts.xsd#ci_AccountingPolicies"
xlink:label="ci_AccountingPolicies" />
<loc xlink:type="locator" xlink:href="RelatedConcepts.xsd#ci_Inventories"
xlink:label="ci_Inventories" />
<loc xlink:type="locator" xlink:href="RelatedConcepts.xsd#ci_BasisforReportingInventories"
xlink:label="ci_BasisforReportingInventories" />
<loc xlink:type="locator" xlink:href="RelatedConcepts.xsd#ci_BasisforComputingCostInventories"
xlink:label="ci_BasisforComputingCostInventories" />
<loc xlink:type="locator" xlink:href="RelatedConcepts.xsd#ci_FinancialInstruments"
xlink:label="ci_FinancialInstruments" />
<loc xlink:type="locator" xlink:href="RelatedConcepts.xsd#ci_TradeReceivables"
xlink:label="ci_TradeReceivables" />
<loc xlink:type="locator" xlink:href="RelatedConcepts.xsd#ci_InvestmentsinSecurities"
xlink:label="ci_InvestmentsinSecurities" />
<loc xlink:type="locator" xlink:href="RelatedConcepts.xsd#ci_BankBorrowings"
xlink:label="ci_BankBorrowings" />
<loc xlink:type="locator" xlink:href="RelatedConcepts.xsd#ci_Provisions"
xlink:label="ci_Provisions" />
<loc xlink:type="locator" xlink:href="RelatedConcepts.xsd#ci_RecognisionProvisions"
xlink:label="ci_RecognisionProvisions" />
<loc xlink:type="locator" xlink:href="RelatedConcepts.xsd#ci_BasisforComputingFinanceCharges"
xlink:label="ci_BasisforComputingFinanceCharges" />

<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child"
xlink:from="ci_AccountingPolicies" xlink:to="ci_BasisReporting" order="1" use="optional" />
xlink:from="ci_AccountingPolicies" xlink:to="ci_Inventories" order="2" use="optional" />
xlink:from="ci_Inventories" xlink:to="ci_BasisforReportingInventories" order="1" use="optional" />
xlink:from="ci_Inventories" xlink:to="ci_BasisforComputingCostInventories" order="2" use="optional"
/>
xlink:from="ci_AccountingPolicies" xlink:to="ci_FinancialInstruments" order="3" use="optional" />
xlink:from="ci_FinancialInstruments" xlink:to="ci_TradeReceivables" order="1" use="optional" />
xlink:from="ci_FinancialInstruments" xlink:to="ci_InvestmentsinSecurities" order="2" use="optional"
/>
xlink:from="ci_FinancialInstruments" xlink:to="ci_BankBorrowings" order="3" use="optional" />
xlink:from="ci_BankBorrowings" xlink:to="ci_BasisforComputingFinanceCharges" order="1"
use="optional" />
xlink:from="ci_AccountingPolicies" xlink:to="ci_Provisions" order="4" use="optional" />
xlink:from="ci_Provisions" xlink:to="ci_RecognisionProvisions" order="1" use="optional" />
</presentationLink>
</linkbase>

Points to note:
1. This taxonomy pattern introduces a presentation linkbase which creates
relations between concepts.



Note that the taxonomy pattern follows, somewhat, the financial disclosure
“outline”. Also note that the indentation, different fonts, etc. which make the
taxonomy easier to read are not part of presentation offered by the XBRL
standard itself.

The following is a sample instance document that expresses the facts for the
taxonomy concepts:
Example: Instance document for related concepts pattern
xmlns:ci="http://www.UBmatrix.com/Patterns/RelatedConcepts"
xsi:schemaLocation="http://www.UBmatrix.com/Patterns/RelatedConcepts RelatedConcepts.xsd">

<link:schemaRef xlink:type="simple" xlink:href="RelatedConcepts.xsd" />

<entity>
</entity>
<period>
</period>
</context>

<ci:BasisReporting contextRef="D-2003">Historical Cost</ci:BasisReporting>
<ci:BasisforReportingInventories contextRef="D-2003">Lower of cost and net realisable
value</ci:BasisforReportingInventories>
<ci:BasisforComputingCostInventories contextRef="D-2003">weighted average
method</ci:BasisforComputingCostInventories>
<ci:FinancialInstruments contextRef="D-2003">Financial assets and liabilities are recognised on
the Group's balance sheet when the Group has become a party to the contractual provisions of the
investment.</ci:FinancialInstruments>
<ci:TradeReceivables contextRef="D-2003">Trade receivables are stated at their nominal value as
reduced by appropriate allowances for estimated irrecoverable amounts.</ci:TradeReceivables>
<ci:InvestmentsinSecurities contextRef="D-2003">Investments in securities are recognised on a
trade-date basis and are initially measured at cost.</ci:InvestmentsinSecurities>
<ci:BasisforComputingFinanceCharges contextRef="D-2003">accrual
basis</ci:BasisforComputingFinanceCharges>
<ci:RecognisionProvisions contextRef="D-2003">Provisions are recognised when the Group has a
present obligation as a result of a past event which it is probable will result in an outflow of
economic benefits that can be reasonably estimated.</ci:RecognisionProvisions>
</xbrl>

Points to note:
1. Text can be included in instance documents, as well as numbers.

From the above example, notice how breaking up a long list of taxonomy
concepts makes reading that taxonomy easier. In some taxonomy creation tools,
different types of relationships are indicated by indenting elements on a printed
output. This indentation is only a metaphor to clearly show the relationship.
Taxonomy developers need to consider their desired result when creating
categories. As mentioned in the previous section, there is a difference between
providing an element as “abstract” or with a “string” data type; each achieves
different goals.



A calculation linkbase is not needed with these types of relations as there are no
calculation type relations to express. There is also no need for definition
relationships in this case.

11.6.4. Basic calculation (calculations)
This pattern introduces the notion of calculation relationships by showing a very
basic pattern that contains a simple calculation. Previously, patterns were either
unrelated or only had a presentation relationship. This pattern has both a
presentation relationship and a calculation relationship.

The following is an example of this pattern in a financial statement.

In this pattern of presenting financial information, five detailed components of
property, plant and equipment are shown along with a total of those components.
Information is provided for two periods.

The following is a screen shot of the presentation view of this taxonomy pattern:

This next screenshot shows the calculation view of the same taxonomy:

Note: There is one very significant difference between these taxonomy printouts.
The presentation view shows “Total Property, Plant and Equipment” at the bottom
of the list - the position in which it would be shown in an actual financial
statement. The calculation view shows “Total Property, Plant and Equipment” at
the top of the list. This is because the metaphor shown by the tool creating this
printout uses a tree hierarchy to show the calculation relationship.
Also note that an abstract element - “Property, Plant and Equipment” - is used to
organize the child elements. Without it there would be no place to hold the six
concepts relating to the detailed components and the total of property, plant and



equipment. However, this abstract element is not needed; in fact, it cannot be
shown in the calculation relationship as it is not involved in any calculation.
It is important to understand the two points presented above as these same
organization and presentation of taxonomy concepts are used throughout the
remainder of this document.
This is the actual taxonomy:
Example: Schema for basic calculation pattern
<schema
xmlns:ci="http://www.UBmatrix.com/Patterns/BasicCalculation"
targetNamespace="http://www.UBmatrix.com/Patterns/BasicCalculation"

<annotation>
<appinfo>
<link:linkbaseRef xlink:type="simple"
xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="BasicCalculation-
label.xml"/>
presentation.xml"/>
xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef"
calculation.xml"/>
</appinfo>
</annotation>

31.xsd" />

<element id="ci_PropertyPlantEquipment" name="PropertyPlantEquipment"
substitutionGroup="xbrli:item" xbrli:periodType="instant" abstract="true" nillable="true"
type="xbrli:stringItemType" />
<element id="ci_Building" name="Building" type="xbrli:monetaryItemType"
substitutionGroup="xbrli:item" nillable="true" xbrli:balance="debit" xbrli:periodType="instant" />
<element id="ci_ComputerEquipment" name="ComputerEquipment" type="xbrli:monetaryItemType"
<element id="ci_FurnitureFixtures" name="FurnitureFixtures" type="xbrli:monetaryItemType"
<element id="ci_Land" name="Land" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"
xbrli:balance="debit" nillable="true" xbrli:periodType="instant" />
<element id="ci_Other" name="Other" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"
xbrli:balance="debit" nillable="true" xbrli:periodType="instant" />
<element id="ci_TotalPropertyPlantEquipment" name="TotalPropertyPlantEquipment"
type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:balance="debit"
xbrli:periodType="instant" />

</schema>

The following is the calculation linkbase for this pattern:
Example: Calculation linkbase for basic calculation pattern
<linkbase



<calculationLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link"
xlink:title="Calculations, All">

<loc xlink:type="locator" xlink:href="BasicCalculation.xsd#ci_TotalPropertyPlantEquipment"
xlink:label="ci_TotalPropertyPlantEquipment" />
<loc xlink:type="locator" xlink:href="BasicCalculation.xsd#ci_Land" xlink:label="ci_Land" />
<loc xlink:type="locator" xlink:href="BasicCalculation.xsd#ci_Building"
xlink:label="ci_Building" />
<loc xlink:type="locator" xlink:href="BasicCalculation.xsd#ci_FurnitureFixtures"
xlink:label="ci_FurnitureFixtures" />
<loc xlink:type="locator" xlink:href="BasicCalculation.xsd#ci_ComputerEquipment"
xlink:label="ci_ComputerEquipment" />
<loc xlink:type="locator" xlink:href="BasicCalculation.xsd#ci_Other" xlink:label="ci_Other" />

<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
xlink:from="ci_TotalPropertyPlantEquipment" xlink:to="ci_Land" order="1" weight="1" use="optional"
/>
xlink:from="ci_TotalPropertyPlantEquipment" xlink:to="ci_Building" order="2" weight="1"
use="optional" />
xlink:from="ci_TotalPropertyPlantEquipment" xlink:to="ci_FurnitureFixtures" order="3" weight="1"
use="optional" />
xlink:from="ci_TotalPropertyPlantEquipment" xlink:to="ci_ComputerEquipment" order="4" weight="1"
use="optional" />
xlink:from="ci_TotalPropertyPlantEquipment" xlink:to="ci_Other" order="5" weight="1" use="optional"
/>
</calculationLink>
</linkbase>

Points to note:
2. There is no real difference between an XML Schema file containing
elements with no relations and an XML Schema file containing elements
with calculation relations, other than a reference to the linkbase containing
the calculations.
2. Calculation relations are defined in the calculation linkbase. Note that the
calculation linkbase provides an ordering if the relationships and weights
for the calculation relations.
3. There is no relation between the calculation linkbase and the presentation
linkbase; each stands on its own. However, if each provides different
messages that could be confusing to users. An example would be if a
mistake was made and “Other” was in the presentation linkbase, but was
not included in the calculation linkbase.

The following is a sample instance document that contains the facts for the
taxonomy concepts:
Example: Instance document for basic calculation pattern
xmlns:ci="http://www.UBmatrix.com/Patterns/BasicCalculation"
xmlns:scenarios="http://www.xbrl.org/frta/scenarios"
xsi:schemaLocation="http://www.UBmatrix.com/Patterns/BasicCalculation BasicCalculation.xsd
http://www.xbrl.org/frta/scenarios scenarios.xsd">

<link:schemaRef xlink:type="simple" xlink:href="BasicCalculation.xsd" />

<context id="I-2003">
<entity>



</entity>
<period>
<instant>2003-12-31</instant>
</period>
<scenario>
<scenarios:ReportingScenario><scenarios:Actual /></scenarios:ReportingScenario>
</scenario>
</context>
<entity>
</entity>
<period>
</period>
<scenario>
<scenarios:ReportingScenario><scenarios:Actual /></scenarios:ReportingScenario>
</scenario>
</context>
</unit>

<ci:Land contextRef="I-2003" unitRef="U-Monetary" decimals="INF">5347000</ci:Land>
<ci:Land contextRef="I-2002" unitRef="U-Monetary" decimals="INF">1147000</ci:Land>

<ci:Building contextRef="I-2003" unitRef="U-Monetary" decimals="INF">244508000</ci:Building>
<ci:Building contextRef="I-2002" unitRef="U-Monetary" decimals="INF">366375000</ci:Building>

<ci:FurnitureFixtures contextRef="I-2003" unitRef="U-Monetary"
decimals="INF">34457000</ci:FurnitureFixtures>
<ci:FurnitureFixtures contextRef="I-2002" unitRef="U-Monetary"
decimals="INF">34457000</ci:FurnitureFixtures>

<ci:ComputerEquipment contextRef="I-2003" unitRef="U-Monetary"
decimals="INF">4169000</ci:ComputerEquipment>
<ci:ComputerEquipment contextRef="I-2002" unitRef="U-Monetary"
decimals="INF">5313000</ci:ComputerEquipment>

<ci:Other contextRef="I-2003" unitRef="U-Monetary" decimals="INF">6702000</ci:Other>
<ci:Other contextRef="I-2002" unitRef="U-Monetary" decimals="INF">6149000</ci:Other>

<ci:TotalPropertyPlantEquipment contextRef="I-2003" unitRef="U-Monetary"
decimals="INF">295183000</ci:TotalPropertyPlantEquipment>
<ci:TotalPropertyPlantEquipment contextRef="I-2002" unitRef="U-Monetary"
decimals="INF">413441000</ci:TotalPropertyPlantEquipment>

</xbrl>

Points to note:
1. XBRL takes context into consideration when performing calculations.
Calculations will not cross contexts.
2. Scenarios are introduced in this pattern.

A basic calculation adds one additional component to what has been seen
previously - the calculation linkbase. In the example above, a very simple
calculation is expressed. Each element has the same “balance” attribute value -
“debit”. Both the balance attribute and the weight must be considered when
building the concepts in the taxonomy (where the balance attribute is located)
and calculation linkbase (where the weight attribute is located). This will be
considered in the next pattern.
It is important to keep in mind that, at this time, XBRL does not have a method
to express calculations across contexts. When working with calculations, each
concept involved in the calculation must be in the same context. In the future
cross-context calculations will be possible; however, at this time they are not.



This will impact certain types of calculations and whether they can be expressed.
This will be discussed later in this document.
Other issues relating to the decimal and precision attribute values of instance
documents must also be considered in calculations. This is beyond the scope of
this document. You will need to read the XBRL Specification for this information
[XBRL].
Calculations are one of the more complex areas of XBRL. Additional issues
relating to calculations will be explained in future examples of patterns containing
more complex issues. This example was kept simple to make only the basic
introductory points relating to calculations.

11.6.5. Net/gross calculation
Another common pattern used in accounting is to show a “Gross” value, some
type of “Adjustment” and a resulting “Net” value. For example, “Receivables,
Net” may be comprised of “Receivables, Gross” and an adjustment for “Allowance
for Doubtful Accounts”.



This screenshot shows the calculation view of the same taxonomy:

Recalling from the “Basic Calculation” pattern discussed previously, there are
different views for the presentation relationships and the calculation relationships.
The abstract concept “Trade Receivables” is used only in the presentation view to
organize the concepts shown in the presentation view. The concept “Trade
Receivables, Net” shows up at the bottom of the presentation view and at the top
of the calculation view.
It is important to note that the concept “Allowance for Doubtful Accounts” has a
balance attribute value of “credit” and a weight of “-1”. In the “Basic Calculation”
pattern all concepts had a balance attribute value that was the same (“debit”)
and if concepts were involved in a calculation, they would all have a weight of
“1”.



In this pattern, the concept “Allowance for Doubtful Accounts” is a contra-asset
account. Its’ natural balance would be a credit.
An alternative approach would be to assign a balance type of “debit” to this
element, a weight of “1” and expect creators of instance documents to enter a
negative value for “Allowance for Doubtful Accounts”. In this example, however,
we assigned a “credit” value for the balance attribute, assigned a weight of “-1”
to the calculation link, and expect creators of instance documents to enter a
positive value for “Allowance for Doubtful Accounts”.
If you are creating a base taxonomy, then this would be a matter of preference.
Either would work, but how the pieces fit together must work correctly. Which
option you select if you are extending a base taxonomy should be determined by
what the base taxonomy does in this situation.
Here is the actual taxonomy:
Example: Schema for net/gross calculation pattern
<schema
xmlns:ci="http://www.UBmatrix.com/Patterns/NetGrossCalculation"
targetNamespace="http://www.UBmatrix.com/Patterns/NetGrossCalculation"
<annotation>
<appinfo>
xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="NetGrossCalculation-
label.xml"/>
presentation.xml"/>
calculation.xml"/>
</appinfo>
</annotation>

31.xsd" />

<element id="ci_TradeReceivables" name="TradeReceivables" type="xbrli:stringItemType"
substitutionGroup="xbrli:item" xbrli:periodType="instant" abstract="true" nillable="true" />
<element id="ci_TradeReceivablesGross" name="TradeReceivablesGross" type="xbrli:monetaryItemType"
substitutionGroup="xbrli:item" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" />
<element id="ci_AllowanceDoubtfulAccounts" name="AllowanceDoubtfulAccounts"
type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="instant"
xbrli:balance="credit" nillable="true" />
<element id="ci_TradeReceivablesNet" name="TradeReceivablesNet" type="xbrli:monetaryItemType"
substitutionGroup="xbrli:item" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" />

</schema>

Points to note:
1. The difference between this calculation and the basic calculation is that the
basic calculation has all concepts with the same balance attribute values
whereas this calculation has concepts that may have different balance
attribute values, depending on the approach taken.



The following is a sample instance document that contains the facts for the
taxonomy concepts:
Example: Instance document for net/gross calculation pattern
xmlns:ci="http://www.UBmatrix.com/Patterns/NetGrossCalculation"
xsi:schemaLocation="http://www.UBmatrix.com/Patterns/NetGrossCalculation
NetGrossCalculation.xsd">

<link:schemaRef xlink:type="simple" xlink:href="NetGrossCalculation.xsd" />

<entity>
</entity>
<period>
</period>
</context>
<entity>
</entity>
<period>
</period>
</context>
</unit>

<ci:TradeReceivablesGross contextRef="I-2003" unitRef="U-Monetary"
decimals="INF">18280000</ci:TradeReceivablesGross>
<ci:TradeReceivablesGross contextRef="I-2002" unitRef="U-Monetary"
decimals="INF">13472000</ci:TradeReceivablesGross>

<ci:AllowanceDoubtfulAccounts contextRef="I-2003" unitRef="U-Monetary"
decimals="INF">5687000</ci:AllowanceDoubtfulAccounts>
<ci:AllowanceDoubtfulAccounts contextRef="I-2002" unitRef="U-Monetary"
decimals="INF">4682000</ci:AllowanceDoubtfulAccounts>

<ci:TradeReceivablesNet contextRef="I-2003" unitRef="U-Monetary"
decimals="INF">12593000</ci:TradeReceivablesNet>
<ci:TradeReceivablesNet contextRef="I-2002" unitRef="U-Monetary"
decimals="INF">8790000</ci:TradeReceivablesNet>

</xbrl>

Points to note:
1. Notice that the values for “Allowance for Doubtful Accounts” is entered into
the document as a positive number. The weight attribute (recorded in the
calculation linkbase) of “-1” is how the calculation knows the value is
subtracted to obtain the Net amount.
2. There is no relation between presentation and calculation. If a user wants
to display the value as positive or negative on the actual printed financial
statement (with or without parenthesis or with a negative sign or not) has
no bearing on how the calculation is expressed in XBRL.



The only real difference between the “Net/gross” calculation and the “Basic
calculation” is that the basic calculation has concepts where the balance attributes
are all the same, while the net/gross calculation has concepts where the balance
attributes are different. This change in the balance attribute value impacts how
weights are assigned to calculation relationships. While this is a very simple
difference, it is the preferred way to create taxonomies.

11.6.6. Table of numeric concepts
A balance sheet, income statement, and cash flows statement are examples of
tables of numeric concepts. This pattern is very similar to the “basic calculation”
and the “grand total with subtotals” patterns. that the difference is that this
pattern has many more concepts and perhaps many more subtotals.


The pattern above shows a balance sheet fragment of a classified balance sheet.
Assets are shown and classified as current and non current. Data is presented for
two periods, 2003 and 2002, and expressed in thousands of Euros in the printed
document.




The following is a screen shot of the calculation view of this taxonomy pattern:

Example: Schema for table of numeric concepts pattern
<schema
xmlns:ci="http://www.UBmatrix.com/Patterns/TableOfNumericConcepts"
targetNamespace="http://www.UBmatrix.com/Patterns/TableOfNumericConcepts"

<annotation>
<appinfo>
<link:linkbaseRef xlink:type="simple" xlink:href="TableOfNumericConcepts-label.xml"
<link:linkbaseRef xlink:type="simple" xlink:href="TableOfNumericConcepts-presentation.xml"
<link:linkbaseRef xlink:type="simple" xlink:href="TableOfNumericConcepts-calculation.xml"
</appinfo>
</annotation>

31.xsd" />

<element id="ci_AssetsPresentation" name="AssetsPresentation" abstract="true"
type="xbrli:stringItemType" substitutionGroup="xbrli:item" nillable="true"
<element id="ci_CashCashEquivalents" name="CashCashEquivalents" type="xbrli:monetaryItemType"
substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" />



<element id="ci_CurrentAssetsPresentation" name="CurrentAssetsPresentation" abstract="true"
<element id="ci_Goodwill" name="Goodwill" type="xbrli:monetaryItemType"
<element id="ci_Inventories" name="Inventories" type="xbrli:monetaryItemType"
<element id="ci_InvestmentInAssociates" name="InvestmentInAssociates"
xbrli:periodType="instant" xbrli:balance="debit" />
<element id="ci_InvestmentProperty" name="InvestmentProperty" type="xbrli:monetaryItemType"
<element id="ci_NonCurrentAssetsPresentation" name="NonCurrentAssetsPresentation" abstract="true"
<element id="ci_Prepayments" name="Prepayments" type="xbrli:monetaryItemType"
<element id="ci_PropertyPlantEquipment" name="PropertyPlantEquipment"
xbrli:periodType="instant" xbrli:balance="debit" />
<element id="ci_TotalAssets" name="TotalAssets" type="xbrli:monetaryItemType"
<element id="ci_TotalCurrentAssets" name="TotalCurrentAssets" type="xbrli:monetaryItemType"
<element id="ci_TotalNonCurrentAssets" name="TotalNonCurrentAssets" type="xbrli:monetaryItemType"
<element id="ci_TradeOtherReceivables" name="TradeOtherReceivables" type="xbrli:monetaryItemType"
</schema>

The following is a sample instance document that contains sample facts for the
taxonomy concepts:
Example: Instance document for table of numeric concepts pattern
xmlns:ci="http://www.UBmatrix.com/Patterns/TableOfNumericConcepts"
xsi:schemaLocation="http://www.UBmatrix.com/Patterns/TableOfNumericConcepts
TableOfNumericConcepts.xsd">

<link:schemaRef xlink:type="simple" xlink:href="TableOfNumericConcepts.xsd" />

<entity>
</entity>
<period>
</period>
</context>
<entity>
</entity>
<period>
</period>
</context>
</unit>

<ci:PropertyPlantEquipment contextRef="I-2003" unitRef="U-Monetary"
decimals="INF">540000000</ci:PropertyPlantEquipment>
<ci:PropertyPlantEquipment contextRef="I-2002" unitRef="U-Monetary"
decimals="INF">400000000</ci:PropertyPlantEquipment>



<ci:InvestmentProperty contextRef="I-2003" unitRef="U-Monetary"
decimals="INF">150000000</ci:InvestmentProperty>
<ci:InvestmentProperty contextRef="I-2002" unitRef="U-Monetary"
decimals="INF">150000000</ci:InvestmentProperty>

<ci:Goodwill contextRef="I-2003" unitRef="U-Monetary" decimals="INF">140000000</ci:Goodwill>
<ci:Goodwill contextRef="I-2002" unitRef="U-Monetary" decimals="INF">150000000</ci:Goodwill>

<ci:InvestmentInAssociates contextRef="I-2003" unitRef="U-Monetary"
decimals="INF">60000000</ci:InvestmentInAssociates>
<ci:InvestmentInAssociates contextRef="I-2002" unitRef="U-Monetary"
decimals="INF">60000000</ci:InvestmentInAssociates>

<ci:TotalNonCurrentAssets contextRef="I-2003" unitRef="U-Monetary"
decimals="INF">890000000</ci:TotalNonCurrentAssets>
<ci:TotalNonCurrentAssets contextRef="I-2002" unitRef="U-Monetary"
decimals="INF">760000000</ci:TotalNonCurrentAssets>

<ci:Inventories contextRef="I-2003" unitRef="U-Monetary"
decimals="INF">350000000</ci:Inventories>
<ci:Inventories contextRef="I-2002" unitRef="U-Monetary"
decimals="INF">175000000</ci:Inventories>

<ci:TradeOtherReceivables contextRef="I-2003" unitRef="U-Monetary"
decimals="INF">490000000</ci:TradeOtherReceivables>
<ci:TradeOtherReceivables contextRef="I-2002" unitRef="U-Monetary"
decimals="INF">590000000</ci:TradeOtherReceivables>

<ci:Prepayments contextRef="I-2003" unitRef="U-Monetary" decimals="INF">5000000</ci:Prepayments>
<ci:Prepayments contextRef="I-2002" unitRef="U-Monetary" decimals="INF">5000000</ci:Prepayments>

<ci:CashCashEquivalents contextRef="I-2003" unitRef="U-Monetary"
decimals="INF">849000000</ci:CashCashEquivalents>
<ci:CashCashEquivalents contextRef="I-2002" unitRef="U-Monetary"
decimals="INF">547000000</ci:CashCashEquivalents>

<ci:TotalCurrentAssets contextRef="I-2003" unitRef="U-Monetary"
decimals="INF">1694000000</ci:TotalCurrentAssets>
<ci:TotalCurrentAssets contextRef="I-2002" unitRef="U-Monetary"
decimals="INF">1317000000</ci:TotalCurrentAssets>

<ci:TotalAssets contextRef="I-2003" unitRef="U-Monetary"
decimals="INF">2584000000</ci:TotalAssets>
<ci:TotalAssets contextRef="I-2002" unitRef="U-Monetary"
decimals="INF">2077000000</ci:TotalAssets>
</xbrl>

As you can see, the instance document above is very similar to the other patterns
presenting item type concepts; there are just more actual fact values in the
instance document. The presentation format and calculation format should be
familiar by now.
Financial statements, such as the balance sheet, income statement, and cash
flows statement, are fairly easy to express using XBRL. The statement of
stockholders’ equity has some unique aspects, that will be discussed later. These
other statements are nothing more than a list of concepts (the line-items in the
statement) and values (the amount for the line-item) with one or more contexts
(the column of the table). This all comes down to “name/value pairs” with each
name having several contexts for different periods, different entities, or different
reporting scenarios.
Again, this pattern introduces no new issues. It points out that large groupings of
concepts, such as a balance sheet, income statement or statement of cash flows,
are generally nothing more than a large number of concepts with multiple levels
of subtotals and grand totals.



What follows is another example of a table of numeric concepts. This example
shows a complete income statement in the form of a presentation linkbase and a
calculation linkbase. The actual schema files are contained in the set of sample
files, but are not included in the document due to the length of the files.
The income statement is one of the more complex statements to reflect in the
form of a presentation linkbase due to the number of calculations involved.
The following is the presentation linkbase for the income statement:

Note that the presentation view shows the taxonomy concepts in the order they
would likely appear in an actual income statement, line item by line item.
Several elements have “(Presentation)” appended to the end of the label. Also
notice that all of these elements are abstract elements. These elements were
added in order to organize the presentation hierarchy. Without these abstract
elements, the listing would simply be a flat list.



Also note that the term “Total” appears to make the calculations clearer. For
example, note elements 28 through 31. Element 31 is the total of elements 28
through 30. This is not clear in the presentation view (but it is clear in the
calculation view). To make this a bit clearer, the word “Total” is placed in front of
each element which is a total.
The following is the calculation linkbase for the income statement.

Although the printout is not necessarily intuitive, once the user understands how
XML/XBRL trees are created, the calculations should become clear. For example,
the concept “Net Income (Loss) Transferred to Equity” is at the top of the
printout, as this concept is the “bottom line” of this calculation.
An instance document for this income statement would look very similar to the
instance document for the balance sheet.

11.6.7. Grand total with subtotals calculation
Building on calculations, at times it is necessary to express several levels of totals
- for example subtotals and a grand total. In addition, different users may desire
to see different subtotals. These issues will be explained in this pattern.




The pattern above totaled income tax expense by current and deferred portions;
and then provides a total income tax expense. Information is provided for two
periods, 2003 and 2002.


The following is a screen shot of the calculation view of this taxonomy pattern:

Example: Schema for grand total subtotals calculation pattern
<schema
xmlns:ci="http://www.UBmatrix.com/Patterns/GrandTotalSubtotalsCalculation"
targetNamespace="http://www.UBmatrix.com/Patterns/GrandTotalSubtotalsCalculation"
<annotation>
<appinfo>
<link:linkbaseRef xlink:type="simple" xlink:href="GrandTotalSubtotalsCalculation-label.xml"
<link:linkbaseRef xlink:type="simple" xlink:href="GrandTotalSubtotalsCalculation-


Chapter 11-modeling financialreportingconcepts

Chapter 11-modeling financialreportingconcepts

Empfohlen

Empfohlen

Weitere ähnliche Inhalte

Ähnlich wie Chapter 11-modeling financialreportingconcepts

Ähnlich wie Chapter 11-modeling financialreportingconcepts (20)

Mehr von jps619

Mehr von jps619 (16)

Chapter 11-modeling financialreportingconcepts