XBRL Instance Documents

 Information Report  By a Specific Entity  Specific Period of Time  Specific Currency

 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,

 Attributes to 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  Which taxonomy is the fact defined in (namespace prefix) 5

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) 6

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

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

 Was maintained by XBRL-US ogranization  Now maintained by FASBFASB  Namespaces and Schema URI’s Namespaces and Schema URI 9

 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”  />

 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

 Identifier element  scheme attribute ▪ Depends on reporting purpose ▪ SEC identifier, NYSE symbol, etc. SEC CIK id

or or... element can be used Must use yyyy-mm-dd format

Element = Unit id attribute Used as a reference Same as Context element Measure element Value describing unit of measure USD EUR JPY xbrli:shares

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

 Single Fact being reported  Element name comes from US GAAP 2011  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 ▪ To how many decimal places is a fact accurate  or precision ▪ How many digits are significant  label ▪ How should element be named in report

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

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

Use to find element names to use for tagging data 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.  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)

....

Source:

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 Reference  relationships between elements and external regulations or standards  Label  elements are connected to human readable labels  Presentation  How elements appear  Calculation  How elements are used in calculations  Dimensions  How to create tables for footnote disclosures

<reference xlink:type="resource" xlink:role=" xlink:label="CashFlowsFromUsedInOperationsTotal_ref"> IAS 7 14 <reference xlink:type="resource" xlink:role=" xlink:label="CashF lowsFromUsedInOperationsTotal_ref"> IAS 7 18 a

<label xlink:type="resource" xlink:role=" xlink:label="ifrs_AssetsTotal_lbl" xml:lang="en">Assets, Total <label xlink:type="resource" xlink:role=" xlink:label="ifrs_AssetsTotal_lbl" xml:lang="de">Vermögenswerte, Gesamt <label xlink:type="resource" xlink:role=" xlink:label="ifrs_AssetsTotal_lbl" xml:lang="pl">Aktywa, Razem

 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.

[www_sec_gov]

 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

<link:calculationArc order="6.0" weight="1.0" xlink:arcrole=" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_

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)

 Four Levels:  Implemented based on company size  Level 1 ▪ First year filer ▪ Block Tagging ▪ Each complete footnote along with formatting is tagged within XBRL Instance  Level 2 ▪ Second year filers ▪ Tag each accounting policy within the Significant Accounting Policies footnote, along with formatting  Level 3 ▪ Second year filers ▪ Tag each table, along with its formatting  Level 4 ▪ Second year filers ▪ Tag each monetary value, % and number in the footnotes. 32

 <div><p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px" align="center"></p><p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2"><b>Note 1 &#x2013; Summaryof Significant Accounting Policies</b></font></p> 33

 … ShippingCosts</b></font></p><p style="MARGIN-TOP: 6px; MARGIN-BOTTOM: 0px" align="justify"><font style="FONT-FAMILY: Times New Roman" size="2">For all periodspresented, amounts billed to customers related to shipping andhandling are classified as revenue, and the Company&#x2019;sshipping and handling costs are included in cost ofsales.</font></p><p style="MARGIN-TOP: 18px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2"><b> 34

 <div><p style="MARGIN- TOP: 18px; MARGIN-BOTTOM: 0px"><font style="FONT- FAMILY: Times New Roman" size="2"><b>ShippingCosts</b></font></p ><p style="MARGIN-TOP: 6px; MARGIN-BOTTOM: 0px" align="justify"><font style="FONT-FAMILY: Times New Roman" size="2">For all periodspresented, amounts billed to customers related to shipping andhandling are classified as revenue, and the Company&#x2019;sshipping and handling costs are included in cost ofsales.</font></p></div> 35

  The rest of the footnote The rest of the footnote  This is what the footnote looks like This is what the footnote looks like 36

 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: 37

 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: 38

 Goodwill table from footnote Goodwill table from footnote 40

LayawaySubscriptionsTotal Current$80,000$20,000$100,000 Noncurrent$40,000- Total$120,000$20,000$140,000 1.Find the disclosure in the viewer = Disclosure Deferred Revenue 2.Open the Text Box element 3.Open the [Axis] element – this is for the column heading (dimension) 4.Open the [Domain] element – this leads to the cell headings 5.Select the [Member] elements for your table

MYBK =“ us- gaap:LayawaySaleMember...

LayawaySubscriptionsTotal Current$80,000$20,000$100,000 Noncurrent$40,000- Total$120,000$20,000$140,000 1.Find the disclosure in the viewer = Disclosure Deferred Revenue 2.Open the Text Box element 3.Open the [Axis] element – this is for the column heading (dimension) 4.Open the [Domain] element – this leads to the cell headings 5.Select the [Member] elements for your table

1. Find the disclosure in the viewer 2. Open the Text Box element 3. Open the [Axis] element – this is for the column heading (dimension) 4. Open the [Doman] element – this leads to the cell headings 5. Select the [Member] elements for your table

MYBK INSERT MEMBER ELEMENT NAME HERE  Continue creating contexts for each member in the table

nnnnnn  Continue creating items for each Line item in the table

 Though XBRL has 15,000 element names  You may have a unique item  XBRL is extensible  Link to the new taxonomy in the  Link:schemaRef element