+ iXBRL

+ iXBRL What is it? Recommendation by xbrl.org (1.0) Embeds XBRL within HTML or XHTML document HTML/XHTML tags used for rendering information Eliminate the need to create an instance document of XBRL tagged financial statements data AND Separate document for displaying those data Leaves control over F/S display/rendering to author of data. XBRL Instance XSLT Display Output

+ iXBRL – Who is Using it? Her Majesties Revenue & Customs (HMRC) for accounting periods ending on or after 1 April 2010, Company Tax Returns must be filed online. In all cases where a Company Tax Return is filed online, the computations must be in Inline eXtensible Business Reporting Language (iXBRL) format. For most companies and organisations, accounts forming part of the return must also be in iXBRL format HMRC

+ HMRC – What must be tagged? The starting point is the accounts you are required to send as part of a Company Tax Return in iXBRL format. For example, a company incorporated under the Companies Act is required to send the individual accounts they are required to prepare for their members - a balance sheet, a profit and loss account, and notes to the accounts including any Directors’ and Auditor’s reports similarly required. All instances of data within the balance sheet, profit and loss account and notes to the accounts must be tagged. If a data item appears more than once then it must be tagged each time. The Directors’ report and Auditor’s report must also be tagged, but only to the extent that data within these are also within the Directors’ report and Auditor’s report sections the taxonomy (together with general information, such as company name, CRN, etc). Prior period comparative figures within the accounts should be tagged.

+ iXBRL Namespaces Used Namespace prefixNamespace name ixhttp:// ixthttp:// formation/ linkhttp:// xbrlihttp:// xlhttp:// xlinkhttp:// xmlhttp:// pace xsihttp:// -instance

+ iXBRL – How does it work F/S data values are contained with iXBRL elements The tags are embedded with the or <XHTML) tags

+ iXBRL – Browser vs Processor Web Browser’s ignore the elements Treated as comments Web Browser’s process the iXBRL Processor Converts the elements to standard based XBRL Instance Documents Rendered F/S Web Browser XBRL Instance IXBRL Processor

+

+ iXBRL – Processor Purpose: To Generate XBRL from iXBRL WITHOUT reference to a taxonomy

+ iXBRL - What’s it Look Like 6,076

+ Rules for iXBRL Root Element - Two types of elements ix (inline XBRL) ixt (inline XBRL transformation) Required: ix:header (which must contain) ix:references XBRL schemaRef ix:resources XBRL context element XBRL unit element At lest one fact within ix element ix:nonFraction, ix:NonNumeric, ix:footnote <ix:nonFraction name=“us- gaap…”

+ iXBRL - Sepcificaiton Namespace ix: Elements: ix:denominator ix:exclude ix:footnoteLink ix:fraction ix:header ix:hidden ix:nonFraction ix:nonNumeric ix:numerator ix:references ix:resources ix:tuple

+ ix:nonfraction XBRL numeric item

+ ix:nonFraction attributes name="us-gaap:CashAndCashEquivalentsAtCarryingValue” format="ixt:numcommadot” id="001” contextRef="AsOfDec312012” unitRef="USD” decimals="-3” scale="-3"

+ ixt:transformation types 2.3 Transform function: ixt-datedoteu.xml 2.4 Transform function: ixt- datedotus.xml 2.5 Transform function: ixt-datelonguk.xml 2.6 Transform function: ixt-datelongus.xml 2.7 Transform function: ixt- dateshortuk.xml 2.8 Transform function: ixt-dateshortus.xml 2.9 Transform function: ixt-dateslasheu.xml 2.10 Transform function: ixt- dateslashus.xml 2.11 Transform function: ixt-numcomma.xml 2.12 Transform function: ixt-numcommadot.xml 2.13 Transform function: ixt- numdash.xml 2.14 Transform function: ixt-numdotcomma.xml 2.15 Transform function: ixt-numspacecomma.xml 2.16 Transform function: ixt- numspacedot.xml 2.17 Transform function: ixt- datelongdaymonthuk.xml 2.18 Transform function: ixt- datelongmonthdayus.xml 2.19 Transform function: ixt- dateshortdaymonthuk.xml 2.20 Transform function: ixt- dateshortmonthdayus.xml 2.21 Transform function: ixt- dateslashdaymontheu.xml 2.22 Transform function: ixt- dateslashmonthdayus.xml 2.23 Transform function: ixt- datelongyearmonth.xml 2.24 Transform function: ixt- dateshortyearmonth.xml 2.25 Transform function: ixt- datelongmonthyear.xml 2.26 Transform function: ixt- dateshortmonthyear.xml

+ ix:Nonnumeric XBRL non-numeric item For example, Footnotes: <ix:nonNumeric xmlns:us-gaap=" 31" xmlns:us-types=" xmlns:dei= xmlns:masd= xmlns:xi= name="us-gaap:InventoryDisclosureTextBlock” contextRef="fy10d" escape="true"> … NOTE 7 INVENTORY … The components of inventory were as follows:

+ ix:resources Contains the Reference elements from XBRL ix:resources … iso4217:USD

+ Prolog and Root Element <HTML xmlns=" xmlns:xbrli=" xmlns:link=" xmlns:xlink=" xmlns:iso4217=" xmlns:ix=" xmlns:ixt=" xmlns:us-gaap="

+ After Root Element <!-- html head element  <!-- insert style information  Example iXBRL document <!-- html body element  <CENTER <!-- insert report heading lines 

+ In HTML body (Table) <ix:nonFraction.. <ix:nonNumeric… <ix:footnote… <ix:…