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




  11. Modeling Financial Reporting Concepts
in ...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)



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



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



    •   An XBRL instance document (fully FRIS co...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)



important for understanding the patterns; howeve...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)



11.5.1.         Elements/Concepts
Financial repo...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)



    3. All labels are expressed only in one lang...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)




The pattern above shows one concept, “Net incom...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)


   xsi:schemaLocation="http://www.xbrl.org/2003/l...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)



   <ci:NetIncome contextRef="D-2003" unitRef="U-...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)




In the example above, six financial highlight c...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)


substitutionGroup="xbrli:item" nillable="true" xb...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)


   <ci:Sales contextRef="D-2002" unitRef="U-Monet...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)




Again, as there are no relationships between co...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)



    3. Breaking an individual disclosure out int...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)




The following is the taxonomy for this pattern:...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)


</schema>

The following is the presentation link...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)



Note that the taxonomy pattern follows, somewhat...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)



A calculation linkbase is not needed with these ...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)



equipment. However, this abstract element is not...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)



  <calculationLink xlink:type="extended" xlink:r...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)


         <identifier scheme="http://www.SampleCom...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)



This will impact certain types of calculations a...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)



In this pattern, the concept “Allowance for Doub...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)



    11.6.5.3. Instance document for pattern
The ...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)



    11.6.5.4. Discussion
The only real differenc...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)




The following is a screen shot of the calculati...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)


  <element id="ci_CurrentAssetsPresentation" name...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)


   <ci:InvestmentProperty contextRef="I-2003" uni...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)



What follows is another example of a table of nu...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)



Also note that the term “Total” appears to make ...
FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01)




The pattern above totaled income tax expense by...
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
Chapter 11-modeling financialreportingconcepts
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Transcript of "Chapter 11-modeling financialreportingconcepts"

  1. 1. 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
  2. 2. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) # Name Description File prefix 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) © 2006 UBmatrix, Inc 266
  3. 3. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) # Name Description File prefix 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). © 2006 UBmatrix, Inc 267
  4. 4. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) • 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 © 2006 UBmatrix, Inc 268
  5. 5. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) 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. © 2006 UBmatrix, Inc 269
  6. 6. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) 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. © 2006 UBmatrix, Inc 270
  7. 7. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) 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: © 2006 UBmatrix, Inc 271
  8. 8. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) 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"?> <!-- Created by Charles Hoffman, CPA, UBmatrix: 2005-02-01 --> <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" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"/> </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 <?xml version="1.0" encoding="utf-8"?> <!-- Created by Charles Hoffman, CPA, UBmatrix: 2005-02-01 --> <linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" © 2006 UBmatrix, Inc 272
  9. 9. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) 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 <?xml version="1.0" encoding="utf-8"?> <!-- Created by Charles Hoffman, CPA, UBmatrix: 2005-02-01 --> <xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-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> <context id="D-2002"> <entity> <identifier scheme="http://www.SampleCompany.com">SAMP</identifier> </entity> <period> <startDate>2002-01-01</startDate> <endDate>2002-12-31</endDate> </period> </context> <context id="D-2001"> <entity> <identifier scheme="http://www.SampleCompany.com">SAMP</identifier> </entity> <period> <startDate>2001-01-01</startDate> <endDate>2001-12-31</endDate> </period> </context> <unit id="U-Monetary"> <measure>iso4217:EUR</measure> </unit> © 2006 UBmatrix, Inc 273
  10. 10. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) <ci:NetIncome contextRef="D-2003" unitRef="U-Monetary" decimals="INF">7024000</ci:NetIncome> <ci:NetIncome contextRef="D-2002" unitRef="U-Monetary" decimals="INF">7210000</ci:NetIncome> <ci:NetIncome contextRef="D-2001" unitRef="U-Monetary" decimals="INF">6659000</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. 11.6.2.1. Example of pattern The following is an example of this pattern in a financial statement. © 2006 UBmatrix, Inc 274
  11. 11. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) 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. 11.6.2.2. Taxonomy pattern 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 <?xml version="1.0" encoding="utf-8"?> <!-- Created by Charles Hoffman, CPA, UBmatrix: 2005-02-01 --> <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/UnrelatedConcepts" targetNamespace="http://www.UBmatrix.com/Patterns/UnrelatedConcepts" elementFormDefault="qualified" attributeFormDefault="unqualified"> <annotation> <appinfo> <link:linkbaseRef xlink:type="simple" xlink:href="UnrelatedConcepts-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="UnrelatedConcepts-presentation.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"/> </appinfo> </annotation> <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="xbrl-instance-2003-12- 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" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" /> <element id="ci_NetIncome" name="NetIncome" type="xbrli:monetaryItemType" © 2006 UBmatrix, Inc 275
  12. 12. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" /> <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. 11.6.2.3. Instance document for pattern The following is a sample instance document which expresses facts for these taxonomy concepts: Example: Instance document for unrelated concepts pattern <?xml version="1.0" encoding="utf-8"?> <!-- Created by Charles Hoffman, CPA, UBmatrix: 2005-02-01 --> <xbrl xmlns="http://www.xbrl.org/2003/instance" 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:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:ci="http://www.UBmatrix.com/Patterns/UnrelatedConcepts" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xsi:schemaLocation="http://www.UBmatrix.com/Patterns/UnrelatedConcepts UnrelatedConcepts.xsd"> <link:schemaRef xlink:type="simple" xlink:href="UnrelatedConcepts.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> <context id="D-2002"> <entity> <identifier scheme="http://www.SampleCompany.com">SAMP</identifier> </entity> <period> <startDate>2002-01-01</startDate> <endDate>2002-12-31</endDate> </period> </context> <context id="D-2001"> <entity> <identifier scheme="http://www.SampleCompany.com">SAMP</identifier> </entity> <period> <startDate>2001-01-01</startDate> <endDate>2001-12-31</endDate> </period> </context> <unit id="U-Monetary"> <measure>iso4217:EUR</measure> </unit> <unit id="U-Pure"> <measure>xbrli:pure</measure> </unit> <ci:Sales contextRef="D-2003" unitRef="U-Monetary" decimals="INF">32038000</ci:Sales> © 2006 UBmatrix, Inc 276
  13. 13. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) <ci:Sales contextRef="D-2002" unitRef="U-Monetary" decimals="INF">35805000</ci:Sales> <ci:Sales contextRef="D-2001" unitRef="U-Monetary" decimals="INF">32465000</ci:Sales> <ci:OperatingIncome contextRef="D-2003" unitRef="U-Monetary" decimals="INF">7277000</ci:OperatingIncome> <ci:OperatingIncome contextRef="D-2002" unitRef="U-Monetary" decimals="INF">7883000</ci:OperatingIncome> <ci:OperatingIncome contextRef="D-2001" unitRef="U-Monetary" decimals="INF">7343000</ci:OperatingIncome> <ci:NetIncome contextRef="D-2003" unitRef="U-Monetary" decimals="INF">7024000</ci:NetIncome> <ci:NetIncome contextRef="D-2002" unitRef="U-Monetary" decimals="INF">7210000</ci:NetIncome> <ci:NetIncome contextRef="D-2001" unitRef="U-Monetary" decimals="INF">6659000</ci:NetIncome> <ci:CashFlowsFromOperatingActivites contextRef="D-2003" unitRef="U-Monetary" decimals="INF">7342000</ci:CashFlowsFromOperatingActivites> <ci:CashFlowsFromOperatingActivites contextRef="D-2002" unitRef="U-Monetary" decimals="INF">7612000</ci:CashFlowsFromOperatingActivites> <ci:CashFlowsFromOperatingActivites contextRef="D-2001" unitRef="U-Monetary" decimals="INF">6893000</ci:CashFlowsFromOperatingActivites> <ci:FreeCashFlow contextRef="D-2003" unitRef="U-Monetary" decimals="INF">4073000</ci:FreeCashFlow> <ci:FreeCashFlow contextRef="D-2002" unitRef="U-Monetary" decimals="INF">4525000</ci:FreeCashFlow> <ci:FreeCashFlow contextRef="D-2001" unitRef="U-Monetary" decimals="INF">3525000</ci:FreeCashFlow> <ci:NumberOfEmployees contextRef="D-2003" unitRef="U-Pure" decimals="INF">1231</ci:NumberOfEmployees> <ci:NumberOfEmployees contextRef="D-2002" unitRef="U-Pure" decimals="INF">1165</ci:NumberOfEmployees> <ci:NumberOfEmployees contextRef="D-2001" unitRef="U-Pure" decimals="INF">985</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. 11.6.2.4. Discussion 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. © 2006 UBmatrix, Inc 277
  14. 14. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) 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”. © 2006 UBmatrix, Inc 278
  15. 15. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) 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. 11.6.3.1. Example of pattern 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. 11.6.3.2. Taxonomy pattern The following is an example of this pattern in a taxonomy: © 2006 UBmatrix, Inc 279
  16. 16. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) The following is the taxonomy for this pattern: Example: Schema for related concepts pattern <?xml version="1.0" encoding="utf-8"?> <!-- Created by Charles Hoffman, CPA, UBmatrix: 2005-02-01 --> <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/RelatedConcepts" targetNamespace="http://www.UBmatrix.com/Patterns/RelatedConcepts" elementFormDefault="qualified" attributeFormDefault="unqualified"> <annotation> <appinfo> <link:linkbaseRef xlink:type="simple" xlink:href="RelatedConcepts-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="RelatedConcepts-presentation.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"/> </appinfo> </annotation> <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="xbrl-instance-2003-12- 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" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" /> <element id="ci_Inventories" name="Inventories" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" /> <element id="ci_BasisforReportingInventories" name="BasisforReportingInventories" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" /> <element id="ci_BasisforComputingCostInventories" name="BasisforComputingCostInventories" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" /> <element id="ci_FinancialInstruments" name="FinancialInstruments" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" /> <element id="ci_TradeReceivables" name="TradeReceivables" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" /> <element id="ci_InvestmentsinSecurities" name="InvestmentsinSecurities" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" /> <element id="ci_BankBorrowings" name="BankBorrowings" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" /> <element id="ci_BasisforComputingFinanceCharges" name="BasisforComputingFinanceCharges" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" /> <element id="ci_Provisions" name="Provisions" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" /> <element id="ci_RecognisionProvisions" name="RecognisionProvisions" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" /> © 2006 UBmatrix, Inc 280
  17. 17. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) </schema> The following is the presentation linkbase for this pattern: Example: Presentation linkbase for related concepts pattern <?xml version="1.0" encoding="utf-8"?> <!-- Created by Charles Hoffman, CPA, UBmatrix: 2005-02-01 --> <linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase xbrl-linkbase-2003-12-31.xsd"> <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" /> <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ci_AccountingPolicies" xlink:to="ci_Inventories" order="2" use="optional" /> <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ci_Inventories" xlink:to="ci_BasisforReportingInventories" order="1" use="optional" /> <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ci_Inventories" xlink:to="ci_BasisforComputingCostInventories" order="2" use="optional" /> <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ci_AccountingPolicies" xlink:to="ci_FinancialInstruments" order="3" use="optional" /> <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ci_FinancialInstruments" xlink:to="ci_TradeReceivables" order="1" use="optional" /> <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ci_FinancialInstruments" xlink:to="ci_InvestmentsinSecurities" order="2" use="optional" /> <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ci_FinancialInstruments" xlink:to="ci_BankBorrowings" order="3" use="optional" /> <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ci_BankBorrowings" xlink:to="ci_BasisforComputingFinanceCharges" order="1" use="optional" /> <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ci_AccountingPolicies" xlink:to="ci_Provisions" order="4" use="optional" /> <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" 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. © 2006 UBmatrix, Inc 281
  18. 18. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) 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. 11.6.3.3. Instance document for pattern The following is a sample instance document that expresses the facts for the taxonomy concepts: Example: Instance document for related concepts pattern <?xml version="1.0" encoding="utf-8"?> <!-- Created by Charles Hoffman, CPA, UBmatrix: 2005-02-01 --> <xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" 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" /> <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> <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. 11.6.3.4. Discussion 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. © 2006 UBmatrix, Inc 282
  19. 19. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) 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. 11.6.4.1. Example of pattern 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. 11.6.4.2. Taxonomy pattern 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 © 2006 UBmatrix, Inc 283
  20. 20. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) 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 <?xml version="1.0" encoding="utf-8"?> <!-- Created by Charles Hoffman, CPA, UBmatrix: 2005-02-01 --> <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/BasicCalculation" targetNamespace="http://www.UBmatrix.com/Patterns/BasicCalculation" elementFormDefault="qualified" attributeFormDefault="unqualified"> <annotation> <appinfo> <link:linkbaseRef xlink:type="simple" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="BasicCalculation- label.xml"/> <link:linkbaseRef xlink:type="simple" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="BasicCalculation- presentation.xml"/> <link:linkbaseRef xlink:type="simple" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="BasicCalculation- calculation.xml"/> </appinfo> </annotation> <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="xbrl-instance-2003-12- 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" substitutionGroup="xbrli:item" nillable="true" xbrli:balance="debit" xbrli:periodType="instant" /> <element id="ci_FurnitureFixtures" name="FurnitureFixtures" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:balance="debit" xbrli:periodType="instant" /> <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 <?xml version="1.0" encoding="utf-8"?> <!-- Created by Charles Hoffman, CPA, UBmatrix: 2005-02-01 --> <linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase xbrl-linkbase-2003-12-31.xsd"> © 2006 UBmatrix, Inc 284
  21. 21. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) <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" /> <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ci_TotalPropertyPlantEquipment" xlink:to="ci_Building" order="2" weight="1" use="optional" /> <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ci_TotalPropertyPlantEquipment" xlink:to="ci_FurnitureFixtures" order="3" weight="1" use="optional" /> <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ci_TotalPropertyPlantEquipment" xlink:to="ci_ComputerEquipment" order="4" weight="1" use="optional" /> <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" 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. 11.6.4.3. Instance document for pattern The following is a sample instance document that contains the facts for the taxonomy concepts: Example: Instance document for basic calculation pattern <?xml version="1.0" encoding="utf-8"?> <!-- Created by Charles Hoffman, CPA, UBmatrix: 2005-02-01 --> <xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:ci="http://www.UBmatrix.com/Patterns/BasicCalculation" xmlns:scenarios="http://www.xbrl.org/frta/scenarios" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 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> © 2006 UBmatrix, Inc 285
  22. 22. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) <identifier scheme="http://www.SampleCompany.com">SAMP</identifier> </entity> <period> <instant>2003-12-31</instant> </period> <scenario> <scenarios:ReportingScenario><scenarios:Actual /></scenarios:ReportingScenario> </scenario> </context> <context id="I-2002"> <entity> <identifier scheme="http://www.SampleCompany.com">SAMP</identifier> </entity> <period> <instant>2002-12-31</instant> </period> <scenario> <scenarios:ReportingScenario><scenarios:Actual /></scenarios:ReportingScenario> </scenario> </context> <unit id="U-Monetary"> <measure>iso4217:EUR</measure> </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. 11.6.4.4. Discussion 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. © 2006 UBmatrix, Inc 286
  23. 23. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) 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”. 11.6.5.1. Example of pattern The following is an example of this pattern in a financial statement: 11.6.5.2. Taxonomy pattern The following is a screen shot of the presentation view of this taxonomy pattern: 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”. © 2006 UBmatrix, Inc 287
  24. 24. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) 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 <?xml version="1.0" encoding="utf-8"?> <!-- Created by Charles Hoffman, CPA, UBmatrix: 2005-02-01 --> <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/NetGrossCalculation" targetNamespace="http://www.UBmatrix.com/Patterns/NetGrossCalculation" elementFormDefault="qualified" attributeFormDefault="unqualified"> <annotation> <appinfo> <link:linkbaseRef xlink:type="simple" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="NetGrossCalculation- label.xml"/> <link:linkbaseRef xlink:type="simple" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="NetGrossCalculation- presentation.xml"/> <link:linkbaseRef xlink:type="simple" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="NetGrossCalculation- calculation.xml"/> </appinfo> </annotation> <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="xbrl-instance-2003-12- 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. © 2006 UBmatrix, Inc 288
  25. 25. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) 11.6.5.3. Instance document for pattern The following is a sample instance document that contains the facts for the taxonomy concepts: Example: Instance document for net/gross calculation pattern <?xml version="1.0" encoding="utf-8"?> <!-- Created by Charles Hoffman, CPA, UBmatrix: 2005-02-01 --> <xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:ci="http://www.UBmatrix.com/Patterns/NetGrossCalculation" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xsi:schemaLocation="http://www.UBmatrix.com/Patterns/NetGrossCalculation NetGrossCalculation.xsd"> <link:schemaRef xlink:type="simple" xlink:href="NetGrossCalculation.xsd" /> <context id="I-2003"> <entity> <identifier scheme="http://www.SampleCompany.com">SAMP</identifier> </entity> <period> <instant>2003-12-31</instant> </period> </context> <context id="I-2002"> <entity> <identifier scheme="http://www.SampleCompany.com">SAMP</identifier> </entity> <period> <instant>2002-12-31</instant> </period> </context> <unit id="U-Monetary"> <measure>iso4217:EUR</measure> </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. © 2006 UBmatrix, Inc 289
  26. 26. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) 11.6.5.4. Discussion 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. 11.6.6.1. Example of pattern The following is an example of this pattern in a financial statement: 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. 11.6.6.2. Taxonomy pattern The following is a screen shot of the presentation view of this taxonomy pattern: © 2006 UBmatrix, Inc 290
  27. 27. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) The following is a screen shot of the calculation view of this taxonomy pattern: This is the actual taxonomy: Example: Schema for table of numeric concepts pattern <?xml version="1.0" encoding="utf-8"?> <!-- Created by Charles Hoffman, CPA, UBmatrix: 2005-02-01 --> <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/TableOfNumericConcepts" targetNamespace="http://www.UBmatrix.com/Patterns/TableOfNumericConcepts" elementFormDefault="qualified" attributeFormDefault="unqualified"> <annotation> <appinfo> <link:linkbaseRef xlink:type="simple" xlink:href="TableOfNumericConcepts-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="TableOfNumericConcepts-presentation.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"/> <link:linkbaseRef xlink:type="simple" xlink:href="TableOfNumericConcepts-calculation.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"/> </appinfo> </annotation> <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="xbrl-instance-2003-12- 31.xsd" /> <element id="ci_AssetsPresentation" name="AssetsPresentation" abstract="true" type="xbrli:stringItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" /> <element id="ci_CashCashEquivalents" name="CashCashEquivalents" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" /> © 2006 UBmatrix, Inc 291
  28. 28. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) <element id="ci_CurrentAssetsPresentation" name="CurrentAssetsPresentation" abstract="true" type="xbrli:stringItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" /> <element id="ci_Goodwill" name="Goodwill" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" /> <element id="ci_Inventories" name="Inventories" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" /> <element id="ci_InvestmentInAssociates" name="InvestmentInAssociates" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" /> <element id="ci_InvestmentProperty" name="InvestmentProperty" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" /> <element id="ci_NonCurrentAssetsPresentation" name="NonCurrentAssetsPresentation" abstract="true" type="xbrli:stringItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" /> <element id="ci_Prepayments" name="Prepayments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" /> <element id="ci_PropertyPlantEquipment" name="PropertyPlantEquipment" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" /> <element id="ci_TotalAssets" name="TotalAssets" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" /> <element id="ci_TotalCurrentAssets" name="TotalCurrentAssets" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" /> <element id="ci_TotalNonCurrentAssets" name="TotalNonCurrentAssets" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" /> <element id="ci_TradeOtherReceivables" name="TradeOtherReceivables" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" /> </schema> 11.6.6.3. Instance document for pattern The following is a sample instance document that contains sample facts for the taxonomy concepts: Example: Instance document for table of numeric concepts pattern <?xml version="1.0" encoding="utf-8"?> <!-- Created by Charles Hoffman, CPA, UBmatrix: 2005-02-01 --> <xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:ci="http://www.UBmatrix.com/Patterns/TableOfNumericConcepts" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xsi:schemaLocation="http://www.UBmatrix.com/Patterns/TableOfNumericConcepts TableOfNumericConcepts.xsd"> <link:schemaRef xlink:type="simple" xlink:href="TableOfNumericConcepts.xsd" /> <context id="I-2003"> <entity> <identifier scheme="http://www.SampleCompany.com">SAMP</identifier> </entity> <period> <instant>2003-12-31</instant> </period> </context> <context id="I-2002"> <entity> <identifier scheme="http://www.SampleCompany.com">SAMP</identifier> </entity> <period> <instant>2002-12-31</instant> </period> </context> <unit id="U-Monetary"> <measure>iso4217:EUR</measure> </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> © 2006 UBmatrix, Inc 292
  29. 29. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) <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> 11.6.6.4. Discussion 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. © 2006 UBmatrix, Inc 293
  30. 30. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) 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. © 2006 UBmatrix, Inc 294
  31. 31. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) 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. 11.6.7.1. Example of pattern The following is an example of this pattern in a financial statement: © 2006 UBmatrix, Inc 295
  32. 32. FINANCIAL REPORTING USING XBRL – IFRS AND US GAAP EDITION (2006-03-01) 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. 11.6.7.2. Taxonomy pattern The following is a screen shot of the presentation view of this taxonomy pattern: The following is a screen shot of the calculation view of this taxonomy pattern: This is the actual taxonomy: Example: Schema for grand total subtotals calculation pattern <?xml version="1.0" encoding="utf-8"?> <!-- Created by Charles Hoffman, CPA, UBmatrix: 2005-02-01 --> <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/GrandTotalSubtotalsCalculation" targetNamespace="http://www.UBmatrix.com/Patterns/GrandTotalSubtotalsCalculation" elementFormDefault="qualified" attributeFormDefault="unqualified"> <annotation> <appinfo> <link:linkbaseRef xlink:type="simple" xlink:href="GrandTotalSubtotalsCalculation-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="GrandTotalSubtotalsCalculation- © 2006 UBmatrix, Inc 296

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