Interactive Data Frequently
Asked Technical Questions
            10 June 2009
   Office of Interactive Disclosure
   US S...
Disclaimer
As a matter of policy, the Securities and
Exchange Commission disclaims
responsibility for the private statemen...
Additional Disclaimer
The following slides illustrate tagging
practices and particularly their impact during
rendering, ba...
General Technical Points
Use the latest EDGAR Filer Manual (v11)
  Generally, sections labeled ‘syntax’ are fully
  testab...
5


FAQ Areas (Time Permitting)
Restrictions on standard linkbases
Required contexts
Text blocks, what and why
Presentatio...
6


Restrictions on Standard Linkbases

 6.13.1, 6.15.1, 6.17.1, 6.19.1

          Question 15
Q: Which files from a stand...
7


Preparation vs. Submission
  CI SCH                      INS

CI STM CAL                   SCH
  CI STM PRE
     CI ST...
8


Preparation vs. Submission
  CI SCH               INS                     INS

CI STM CAL            SCH              ...
9


Preparation vs. Submission
                        INS

                       SCH

                       LAB
       ...
10


        Submission vs. Analysis
                  INS
                                                … LAB, CAL,
   ...
11


                  Required Contexts
6.5.19, 6.5.20, 6.5.21 (syntax)
6.6.1, 6.6.2 (semantics)
Question 24
Q: Rule 6.5....
12


                Filing Header
<SEC-HEADER>
 9876543210-09-003850.hdr.sgml : 20090331
 <ACCEPTANCE-DATETIME>2009042315...
13


                       Legend

Good: Original HTML/ASCII is sufficiently tagged


Okay: Tags may not be what you expe...
14


Required Contexts

               Good: Duration & Instant




               Good: 10-K = 12 months



             ...
15


Required Contexts




                             No Good:
                   No Document Type
               in the...
16


Required Contexts


                        Warning:
              10-K for 6 months?
17


Fact Tables, an Explanatory Device




Prefix    Name                                   Start    End        Value

de...
18


Presentation Links and Rendering

6.13.3 (ordering)
                        Good
19


Presentation Links and Rendering

6.13.4 (ordering of notes)                  Good:
                                S...
20


Rendering Order and Report Types
 Sorting of reports is based on the LongName of the link role.
 If there is a role d...
21


Rendering Order and Report Types
Key phrases in the LongName Report Type     Impact
      “…Income…”;           Incom...
22


Presentation Links and Rendering

6.13.4 (parentheticals)




                      Good
23


Balance Type Determines Sign
  6.11.6




Prefix    Name                 Start      End       Unit   Dig   Value
us-g...
24


Balance Type Determines the Sign

  6.11.6




Prefix    Name                                     Start    End       ...
25
             Balance Types
          on Monetary Elements
6.8.11: Income Statement & Balance Sheet




No Good:
Element...
26
            Equity Component
            Axes and Domains
Simple example             Good:
                       “Conv...
27
            Equity Component
         Simple Example Fact Table
Prefix          Name           StatementEquityComponent...
28
   Equity Component
Matrix, with Parentheticals
29
Equity Component
      Matrix
30
             Equity Component
                   Matrix




Okay:

Row order is
same in each
period; differs
from origi...
31
Equity Component
      Matrix
     Okay:
     Dollars       Good:
     and           No default
     Shares in     colu...
32
         Equity Component
      Matrix with Parentheticals
Good:                    Good:
Elements in same order   Pare...
33
Equity - Conventional Layout
                            Okay:
                   Conventional
                  layout...
34
           Equity Components -
              Stock Classes
                      Good:
                      Distinct
 ...
35
       Equity Components -
          Stock Classes
6.6.9, 6.6.10
36
          Stock Classes
  Axes and Domains - Statements
 6.8.19

Good:
Distinct
members and
elements
37
         Stock Classes
Axes and Domains - Parentheticals
 6.8.19

          Good:
          Distinct
          members
...
38


         Group Reporting
6.6.3, 6.6.4, 6.6.5, 6.6.6, 6.6.7, 6.6.8 taken
together explain how to model a group
39


  Group Reporting

Good: One CIK




Okay:
Stacked
statements
40
  Group Reporting
Text Blocks – Level 1
                        Good
41
            Group Reporting
          Text Blocks – Level 2
Good: “Accounting policies” presentation group


Good




G...
42


              Review
Restrictions on standard linkbases
Required contexts
Text blocks, what and why
Presentation link...
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XBRL for Dummies

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XBRL frequently asked questions...

The technical specifications for using streams of disclosure data from company filings at the SEC to build new applications

Slides from a seminar held at the SEC on June 10, 2009

Published in: Economy & Finance, Technology
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XBRL for Dummies

  1. 1. Interactive Data Frequently Asked Technical Questions 10 June 2009 Office of Interactive Disclosure US Securities and Exchange Commission
  2. 2. Disclaimer As a matter of policy, the Securities and Exchange Commission disclaims responsibility for the private statements of SEC employees. The views I am expressing today are solely my own, and do not reflect the views of the Commission, the Commissioners, or of any employees other than myself. 2
  3. 3. Additional Disclaimer The following slides illustrate tagging practices and particularly their impact during rendering, based on my own experience and use of Interactive Data. I am not commenting on the underlying data, which are based on modified or fabricated filings. All numbers, dates and narratives are for illustration only and were created by me or were modified from a filing submitted to the Commission. 3
  4. 4. General Technical Points Use the latest EDGAR Filer Manual (v11) Generally, sections labeled ‘syntax’ are fully testable by software. Generally, sections labeled ‘semantics’ are about the correspondence of Original HTML/ASCII Documents to the XBRL. Filers are responsible for their submissions conforming to everything in the Manual. Meta-data consistency over time is generally more important than appearance. 4
  5. 5. 5 FAQ Areas (Time Permitting) Restrictions on standard linkbases Required contexts Text blocks, what and why Presentation links and rendering Custom elements, balances, signs Statement of equity - axes and domains Group reporting
  6. 6. 6 Restrictions on Standard Linkbases 6.13.1, 6.15.1, 6.17.1, 6.19.1 Question 15 Q: Which files from a standard taxonomy can an Interactive Data submission refer to? A: The schema files of a taxonomy that define elements, types or roles are listed on the SEC website (http://www.sec.gov/edgar/info/edgartaxonomies.shtml) as soon as the taxonomy is available for use in EDGAR. Linkbase files of a taxonomy cannot generally be used except in specific circumstances, in which case the linkbase will appear in the list. Specific circumstances may include: (a) The linkbase defines a form, such as the Form N-1A, that mandates a particular presentation order, and the element labels need not be modified by the filer; (b) The linkbase contains definition relationships that cannot be overridden because they define a table of data structured in a way mandated by a Commission Rule. Entry point schemas (schemas with no elements or types but only linkbase references) will generally not be allowed, except where they support exceptions (a) and (b) above.
  7. 7. 7 Preparation vs. Submission CI SCH INS CI STM CAL SCH CI STM PRE CI STM DEF LAB PRE 1. Copy and Edit DEF CAL US-GAAP LAB US-GAAP DOC US-GAAP REF US-GAAP SCH
  8. 8. 8 Preparation vs. Submission CI SCH INS INS CI STM CAL SCH SCH CI STM PRE LAB LAB CI STM DEF PRE 2. Snip PRE 3. Attach and Save DEF and Send DEF CAL CAL US-GAAP LAB US-GAAP DOC US-GAAP REF US-GAAP SCH US-GAAP SCH DEI SCH DEI SCH
  9. 9. 9 Preparation vs. Submission INS SCH LAB PRE 3. Attach DEF and Send CAL US-GAAP SCH DEI SCH
  10. 10. 10 Submission vs. Analysis INS … LAB, CAL, SCH PRE, DEF… 5. Other Parties LAB Attach to… PRE 4. SEC Render, Disseminates DEF Compare, Normalize, CAL etc… US-GAAP LAB US-GAAP DOC US-GAAP REF US-GAAP SCH
  11. 11. 11 Required Contexts 6.5.19, 6.5.20, 6.5.21 (syntax) 6.6.1, 6.6.2 (semantics) Question 24 Q: Rule 6.5.21 implies that the Required Context has to have a start date even if it is an instant, but that isn’t valid XBRL. A: The rule is defining what the “Required Context” of an instance is: it is a duration context, with certain start and end dates, and is only required for the period covered by the report. Question 25 Q: The submission I am tagging requires the public float, so what context should I use? A: When the public float is reported, it is in a context that is just like the Required Context except that it is an instant, with its dateTime being the dateTime that the public float was measured. Question 26 Q: Rule 6.5.21 does not explain the relationship between AmendmentFlag and AmendmentDescription. A: AmendmentDescription is nonempty if and only if the AmendmentFlag is true.
  12. 12. 12 Filing Header <SEC-HEADER> 9876543210-09-003850.hdr.sgml : 20090331 <ACCEPTANCE-DATETIME>20090423150642 <ACCESSION-NUMBER>9876543210-09-003850 <TYPE>8-K <PUBLIC-DOCUMENT-COUNT>8 <PERIOD>20090331 <ITEMS>2.02 <ITEMS>9.01 <FILING-DATE>20090331 <DATE-OF-FILING-DATE-CHANGE>20090331 <FILER> <COMPANY-DATA> <CONFORMED-NAME>ABC COMPANY <CIK>9876543210 <ASSIGNED-SIC>6331 …
  13. 13. 13 Legend Good: Original HTML/ASCII is sufficiently tagged Okay: Tags may not be what you expect, but are acceptable. Warning: A human needs to look at it to see if it’s Good or not. No Good: The Original HTML/ASCII is not correctly tagged.
  14. 14. 14 Required Contexts Good: Duration & Instant Good: 10-K = 12 months Okay: Extra DEI facts
  15. 15. 15 Required Contexts No Good: No Document Type in the required context
  16. 16. 16 Required Contexts Warning: 10-K for 6 months?
  17. 17. 17 Fact Tables, an Explanatory Device Prefix Name Start End Value dei DocumentType 7/1/08 12/31/08 10-K us-gaap AccountsPayableAndAccruedLiabilities 7/1/08 12/31/08 ACCOUNTS PAYABLE AND…
  18. 18. 18 Presentation Links and Rendering 6.13.3 (ordering) Good
  19. 19. 19 Presentation Links and Rendering 6.13.4 (ordering of notes) Good: Separate link role + Abstract element + Text Block element
  20. 20. 20 Rendering Order and Report Types Sorting of reports is based on the LongName of the link role. If there is a role definition, that is the LongName. Examples: “Balance Sheet”, or “0001 – Balance sheet”, or “0001 – Statement – Balance Sheet”. If there is no role definition, then the URI of the role is the LongName. Example: http://my/arbitrarily/long/role/BalanceSheet There is a ShortName derived from the LongName It is displayed even though the sorting is based on the LongName If LongName matches “{number} – {Statement|Disclosure|Document} – {Text}” Then the ShortName is {Text} Else If the LongName is not empty but is not a URI Then the Shortname is the LongName Example: “01 – Balance Sheet” Otherwise The last part of the URI is parsed into words Example: “http://my/very/long/name/role/EachSeparateWord” then the ShortName is “Each Separate Word”
  21. 21. 21 Rendering Order and Report Types Key phrases in the LongName Report Type Impact “…Income…”; Income Affects monetary “…Result…Operations…” Statement item balances “…Balance…Sheet”; Balance Sheet Affects monetary “…Financial… Position…” item balances “…Cash…”; Cash Flows Column grouping “…Flow…” “…Stockholder…Equity…” Equity Some axes are “…Shareholder… Equity…” rotated “…Partner…” “…Notes…” Notes Wide columns
  22. 22. 22 Presentation Links and Rendering 6.13.4 (parentheticals) Good
  23. 23. 23 Balance Type Determines Sign 6.11.6 Prefix Name Start End Unit Dig Value us-gaap TreasuryStockValue 3/31/09 3/31/09 USD -3 98451000 Good us-gaap TreasuryStockValue 3/31/09 3/31/09 USD -3 93321000 Prefix Name Start End Unit Dig Value us-gaap TreasuryStockValue 3/31/09 3/31/09 USD -3 −98451000 No Good: us-gaap TreasuryStockValue 3/31/09 3/31/09 USD -3 −93321000 Is not a CR like APIC
  24. 24. 24 Balance Type Determines the Sign 6.11.6 Prefix Name Start End Unit Dig Value us-gaap GainLossOnSaleOfPropertyPlantEquipment 1/1/09 3/31/09 USD -3 -32000 Good us-gaap GainLossOnSaleOfPropertyPlantEquipment 1/1/09 3/31/09 USD -3 -810000 Prefix Name Start End Unit Dig Value us-gaap GainLossOnSaleOfPropertyPlantEquipment 1/1/09 3/31/09 USD -3 32000 No Good us-gaap GainLossOnSaleOfPropertyPlantEquipment 1/1/09 3/31/09 USD -3 810000
  25. 25. 25 Balance Types on Monetary Elements 6.8.11: Income Statement & Balance Sheet No Good: Element is on Balance Sheet + Monetary + No balance type
  26. 26. 26 Equity Component Axes and Domains Simple example Good: “Conventional” layout Good: “Matrix” layout
  27. 27. 27 Equity Component Simple Example Fact Table Prefix Name StatementEquityComponentsAxis Unit Dig Start End Value us-gaap StockholdersEquity USD -3 12/31/08 12/31/08 35000 us-gaap StockholdersEquity CommonStockMember USD -3 12/31/08 12/31/08 1000 us-gaap StockholdersEquity AdditionalPaidInCapitalMember USD -3 12/31/08 12/31/08 19000 us-gaap StockholdersEquity RetainedEarningsMember USD -3 12/31/08 12/31/08 15000 us-gaap NetIncomeLoss AdditionalPaidInCapitalMember USD -3 12/31/07 12/31/08 10000 us-gaap NetIncomeLoss RetainedEarningsMember USD -3 12/31/07 12/31/08 10000 us-gaap StockholdersEquity USD -3 12/31/07 12/31/07 25000 us-gaap StockholdersEquity CommonStockMember USD -3 12/31/07 12/31/07 1000 us-gaap StockholdersEquity AdditionalPaidInCapitalMember USD -3 12/31/07 12/31/07 19000 us-gaap StockholdersEquity RetainedEarningsMember USD -3 12/31/07 12/31/07 5000 us-gaap NetIncomeLoss AdditionalPaidInCapitalMember USD -3 12/31/06 12/31/07 5000 us-gaap NetIncomeLoss RetainedEarningsMember USD -3 12/31/06 12/31/07 5000 us-gaap StockholdersEquity USD -3 12/31/06 12/31/06 20000 us-gaap StockholdersEquity CommonStockMember USD -3 12/31/06 12/31/06 1000 us-gaap NetIncomeLoss USD -3 12/31/07 12/31/08 10000 us-gaap NetIncomeLoss USD -3 12/31/06 12/31/07 5000 us-gaap StockholdersEquity AdditionalPaidInCapitalMember USD -3 12/31/06 12/31/06 19000
  28. 28. 28 Equity Component Matrix, with Parentheticals
  29. 29. 29 Equity Component Matrix
  30. 30. 30 Equity Component Matrix Okay: Row order is same in each period; differs from original
  31. 31. 31 Equity Component Matrix Okay: Dollars Good: and No default Shares in column facts one column required
  32. 32. 32 Equity Component Matrix with Parentheticals Good: Good: Elements in same order Parentheticals tagged in default of appearance, but not (“total”) equity component in “matrix” layout
  33. 33. 33 Equity - Conventional Layout Okay: Conventional layout requires facts in the default domain Okay: Dollars in one report, Shares in another
  34. 34. 34 Equity Components - Stock Classes Good: Distinct members Good: Distinct elements
  35. 35. 35 Equity Components - Stock Classes 6.6.9, 6.6.10
  36. 36. 36 Stock Classes Axes and Domains - Statements 6.8.19 Good: Distinct members and elements
  37. 37. 37 Stock Classes Axes and Domains - Parentheticals 6.8.19 Good: Distinct members and elements
  38. 38. 38 Group Reporting 6.6.3, 6.6.4, 6.6.5, 6.6.6, 6.6.7, 6.6.8 taken together explain how to model a group
  39. 39. 39 Group Reporting Good: One CIK Okay: Stacked statements
  40. 40. 40 Group Reporting Text Blocks – Level 1 Good
  41. 41. 41 Group Reporting Text Blocks – Level 2 Good: “Accounting policies” presentation group Good Good
  42. 42. 42 Review Restrictions on standard linkbases Required contexts Text blocks, what and why Presentation links and rendering Custom elements, balances, signs Statement of equity - axes and domains Group reporting
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