XBRL Instance Documents

 Financial Information Reported  By a Specific Entity  For a Specific Period of Time  In a Specific Currency ▪ How precise is the currency being reported  What taxonomy schema is the element defined in

 Rules and Syntax for  XBRL Instance Documents AND  XBRL taxonomies 3

 Instance Document  Contains the data items which represent the financial data in financial reports ▪ Financial Statements ▪ Disclosures  Taxonomy  Defines elements and relationships ▪ Schema for a particular reporting group ▪ Banking & Savings ▪ Brokers & Dealers ▪ Commercial & Industrial ▪ Insurance ▪ Real Estate ▪ Linkbases ▪ Presentation, Calculation, Reference, Label, & Dimension

 Schedule of Investments  Used to supplement investment holdings for unaffiliated investments  Industry Entry Points (GAAP)  Commercial and Industrial  Banking and Savings Institutions  Brokers and Dealers  Insurance  Real Estate 5

 Non-GAAP  Record of Credit Rating Taxonomy  U.S. Mutual Fund Risk/Return Taxonomy  Management Reports  Management Discussion and Analysis  Document and Entity Informaiton 6

Source:

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 Label  elements are connected to human readable labels  Presentation  How elements appear  Calculation  How elements are used in calculations  Reference  Official definition and references to accounting pronouncements  Dimension  relationships among items in tables within a companies footnote disclosures.

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Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment Less: Accumulated depreciation

 uses parent-child relations to organize elements  Assets  Current ▪ Cash ▪ Receivables ▪ Accounts ▪ Interest ▪ Inventory  Long-Term ▪ Property, Plant and Equipment ▪ Intangible Assets ▪ Notes Receivable  The “order” attribute of the presentationArc specifies the order in which child concepts should appear with respect to their sibling concepts.

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 Gross Profit = Revenue – CGS Linkbase  Gross Profit Revenue (1) CGS (-1) Lower level elements sum up to or are subtracted from upper level elements

 weight is a required attribute on calculationArc elements; it must have a non-zero decimal value; for summation-item arcs, the weight attribute indicates the multiplier to be applied to a numeric item value (content) when accumulating numeric values from item elements to summation elements; a value of "1.0" means that 1.0 times the numeric value of the item is applied to the parent item; a weight of "-1.0" means that 1.0 times the numeric value is subtracted from the summation item; there are also rules that are applied to the calculation of elements possessing opposite balance attribute values ('credit' and 'debit');attributecalculationArcelements summation-itemarcsnumeric itemcontentbalance

Used to create tables Simple Pivot type Utilizes the Context element to define the table using: Segment element which defines: Axes Dimension Characteristics of a fact (e.g. deferred revenue from x) Domains Contains a set of members Members  Column Headers (horizontal axis) Line Items Row Header (vertical axis)

Source: Charlie Hoffman,

XBRL 19

 Attributes include:  What entity is the data for (contextRef)  What period of time is the data for (contextRef)  What currency is being reported (UnitRef)  What precision is the currency in (decimals)  Which taxonomy is the fact defined in (namespace prefix) 20

XBRL Element NameDefinitionCardinality xbrlAn XBRL instance documentRequired root element schemaRef Identifies an XBRL taxonomy schema & links it to this XBRL instance document1.. N context Establishes the "reporting context" of an XBRL instance document (a complex element)1.. N Must contain: id attribute (a unique identifier); entity (to identify the reporting entity); period (to identify the reporting period) unit Identifies the numerical unit of measure (e.g. USD) (a complex element)0.. N Must contain: id attribute (a unique identifier); measure (to identify the unit of measure) An XBRL itemAt least one reported XBRL item1.. N Must contain: contextRef attribute (to identify the context that applies to this item); For numeric items: unitRef attribute (to identify the unit of measure that applies to this item); decimals attribute (to designate the reporting precision that applies to this item) 21

1. Root Element  NameSpace Declarations 2. References  Schema Declarations 3. Context (id)  Who’s financial data  What Period 4. Unit (id)  Currency  Shares 5. Items (contextRef) (unitRef)  Elements of the Financial Statement

 Element Name = xbrl  All namespace declarations  XBRL usually will contain many ▪ xmlns:us-gaap=“ ▪ xmlns:link=“ ▪ xmlns:xbrli=“ ▪ xmlns:xlink=“ ▪ xmlns:iso4217=“ “

 xbrli  Content and structure of XBRL instance  link  Content and structure of linkbases  iso4217  Standard currency codes  xlink  Xlink schema  US GAAP taxonomy 24

 Used to link a taxonomy schema to the instance document  Must be at least one Taxonomy Reference used to validate the Instance Document  First Child Element  schemaRef ▪ Attributes: ▪ xlink:type=“simple” ▪ xlink:href=“URI” 

 Element Name = Context  id attribute ▪ Used later to associate meta-data with financial reporting item ▪ Can be anything, but must start with a letter ▪ 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

 Entity (Parent Element)  Identifier (Child Element)  (attribute) scheme ▪ Depends on reporting purpose ▪ SEC identifier, NYSE symbol, etc. SEC CIK id

or or... data Must use yyyy-mm-dd format

Unit (Parent Element) id attribute Used as a reference Can be anything, usually logical & human readable Measure element (child element) Value describing unit of measure USD EUR JPY xbrli:shares

 Currency <xbrli:unit id=“USD” iso4217:USD  Shares xbrli:shares

iso4217:USD xbrli:shares 31

 Single Fact being reported  Element name comes from US GAAP taxonomy  Determine element names from viewerfrom viewer  Attributes  contextRef (points to context id for fact being reported)  unitRef (points to unit id for fact being reported)  decimals ▪ Instance document fact attribute used to express the number of decimal places to which numbers have been rounded.  or precision ▪ How many digits are significant  label ▪ How should the element be named in report* *When doing homework for chapter 4 use the label attribute

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

....

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

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 Four Levels:  As of June 2013 all companies are required to include all 4 levels  Each Footnote disclosure is required to have a contextRef for the entire reporting period ( and )  Level 1 ▪ Block Tagging ▪ Each complete footnote along with formatting is tagged within XBRL Instance  Level 2 ▪ Tag each accounting policy within the Significant Accounting Policies footnote, along with formatting  Level 3 ▪ Tag each table, along with its formatting  Level 4 ▪ Tag each monetary value, % and number in the footnotes. 37

 Subsequent Event On March 11, 2016, the Company entered into a definitive agreement with Pomegranate Holdings, Inc. and Pomegranate Merger Sub, Inc., affiliates of Apollo Global Management, LLC, to acquire the Company for approximately $1,360,000. The transaction is expected to close in the second quarter of

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 This is Level 1 block text for the Significant accounting policies, level 2 requires block text for each policy…. Summary of Significant Accounting Policies Definition of Fiscal Year The Company reports its results of operations on a 52- or 53-week fiscal year ending on the last Sunday in January. The year ended January 31, 2016 was a 53-week fiscal year while the years ended January 25, 2015 and January 26, 2014 were 52-week years. … 40

Definition of Fiscal Year The Company reports its results of operations on a 52- or 53-week fiscal year ending on the last Sunday in January. The year ended January 31, 2016 was a 53-week fiscal year while the years ended January 25, 2015 and January 26, 2014 were 52-week years. 41

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  The rest of the footnote The rest of the footnote  This is what the footnote looks like This is what the footnote looks like 43

 Note 3:  Purchased goodwill related to the five acquisitions which closed in the first nine months of 2010 totaled $43 million, less than $1 million of which is deductible for tax purposes. The acquisition activity in the following table also includes the impacts of contingent consideration for pre-2009 acquisitions, which increased goodwill by $1 million. The amounts in the “Translation and other” column in the following table primarily relate to changes in foreign currency exchange rates. The goodwill balance by business segment as of December 31, 2009 and September 30, 2010, follow: 44

 Note 3:  Purchased goodwill related to the five acquisitions which closed in the first nine months of 2010 totaled $43 million, less than $1 million of which is deductible for tax purposes. The acquisition activity in the following table also includes the impacts of contingent consideration for pre-2009 acquisitions, which increased goodwill by $1 million. The amounts in the “Translation and other” column in the following table primarily relate to changes in foreign currency exchange rates. The goodwill balance by business segment as of December 31, 2009 and September 30, 2010, follow: 45

 Goodwill table from footnote Goodwill table from footnote 47

 SEC Requires filers to use an extension taxonomy  Includes only those elements that a company uses for their financial reporting  Naming Convention ▪ Shortcompnayname:ccyy-mm-dd

 Extending XBRL  New element names  Each Company has its preferred 1. Line Item Name 2. Hierarchy of line items on the F/S 3. Unique items that do not correspond to an element in the taxonomy  Items 1 & 2 do NOT impact comparability and reuse 53

1. Follow U.S. GAAP taxonomy whenever possible 2. If you don’t see an element in the F/S section, look in the disclosures 3. If you don’t like the label, use the U.S. GAAP element anyway and add a label to the label linkbase (i.e. don’t make up elements because you don’t like the label) 4. For footnotes use proper tags for respective levels 54

Tutorial 55

Use to find element names to use for tagging data and disclosures There are 16,000+ elements! Financial Statement and Disclosures In choosing an element: Choose the element with the narrowest definition of the fact you are reporting If more than one element is available use the element that is part of the financial statement vs. a disclosure element If using a disclosure element, use software to move it as a financial statement line element. Types of elements: Abstract – do not use as a tag in instance doc. Financial Reporting Concepts  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)

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