ACG 6415 XBRL Instance Documents

XBRL Facts  Information Report  By a Specific Entity  Specific Period of Time  Specific Currency

XBRL – The Pieces  Instance Document Contains the data items which represent the financial data in financial reports  Financial Statements  Disclosures Block (Currently) Detailed (After 1 st year filings)  Taxonomy Defines elements and relationships  Schema for a particular reporting group Banking & Savings Brokers & Dealers Commercial & Industrial Insurance Real Estate

Source: Charlie Hoffman,

XBRL Instance Document Structure 1.Root Element NameSpace Declarations 2. References Schema Declarations 3. Context Who’s financial data What Period 4. Units of Measure Currency Shares 5. Items Elements of the Financial Statement

1. Root Element  Element Name = xbrl All namespace declarations XBRL usually will contain many  xmlns:us-gaap=“  xmlns:link=“  xmlns:xbrli=“  xmlns:xlink=“

2. schemaRef element  Used to link a taxonomy schema to the instance document Must be one Taxonomy Reference used to validate the Instance Document  First Child Element schemaRef Attributes:  xlink:type=“simple”  xlink:href=“URI” gaap/1.0/elts/us-gaap-std xsd />

3. Context  id attribute Used later to associate meta-data with financial reporting item  Can be anything  Like a namespace prefix  Complex element with 4 parent elements Entity  Uniquely identifies the entity Period  Instant  Duration Scenario  What types of facts Actual, Restated, Budgeted, etc. Segment  Information about segment being reported

3a. Entity element  Identifier element scheme attribute  Depends on reporting purpose SEC identifier, NYSE symbol, etc

3b. Period Element  or or... element can be used   Must use yyyy-mm-dd format

4. Unit of Measure  id attribute Used as a reference Same as Context element  Measure element Value describing unit of measure  USD  EUR  JPY  xbrli:shares

4. Unit of Measurement code  Currency <xbrli:unit id=“USD” iso4217:USD  Shares xbrli:shares

5. Items  Single Fact being reported  Element name comes from US GAAP 1.0  Determine element names from viewerfrom viewer  Attributes contextRef unitRef decimals  To how many decimal places is a fact accurate or precision  How many digits are significant label  How should element be named in report

Decimal Attribute in thousanddecimals="-3" in milliondecimals="-6" accurate valuedecimals="INF" or decimals="2" percentdecimals="2" Source:

Source: Charlie Hoffman, 6/22/xbrl-instance-graphic.html

The Taxonomy Viewer  Use to find element names to use for tagging data and disclosures  For each element (not abstract items) Labels  Standard  Documentation  Total References  To authoritative literature Properties  Element name  Namespace  Type (monetary, shares, etc.)  Normal Balance (debit or credit)  Time (instant or period)

All together....

Linkbases  Presentation How elements appear  Calculation How elements are used in calculations  Dimensions How to create tables for footnote disclosures

Extension Taxonomies  Though XBRL has 12,000 element names  You may have a unique item  XBRL is extensible Link to the new taxonomy in the Link:schemaRef element