+ iXBRL Inline XBRL

+ iXBRL What is it? Recommendation by xbrl.org (1.0) Embeds XBRL within HTML or XHTML document HTML/XHTML tags used for rendering information Eliminates 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.

+ Why do we have 2 sets of Financial Reporting Documents SEC’s 2009 Mandate for XBRL included: SEC believed there use cases for both HTML (document centric) and XBRL (interactive data) SEC wanted to assess the usefulness of XBRL to investors SEC hasn’t changed this mandate July 21, 2015 Senators Warner and Crapo asked why this was still in place? Suggested moving to iXBRL to: Improve Quality Improving adoption of XBRL in other communications with the SEC Reducing Costs to companies for maintaining both types of documents SEC “SEC staff currently is developing recommendations [for a new rule] to allow filers to submit XBRL data inline as part of their core filings, rather than filing XBRL data in an exhibit.”

+ It’s Coming for U.S. SEC XBRL July 19 th, 2013 SEC RFP for iXBRL “the SEC wants to have someone help them design, build, test and implement Inline XBRL technology for use as part of the mandate and be ready to launch within 18 months. Unlike the “rapid fire” initial SEC Previewer… As a result, this clearly put Inline XBRL support at the SEC on a mid- to late-2014 trajectory for at least the start of a pilot phase if not the start of the mandate requirement itself. (Rob Blake)Rob Blake

+ 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 within iXBRL elements The tags are embedded within 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

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+ 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 [parent element]) 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 – A number (umm, that’s not a fraction) ix:nonNumeric – well, not a number ix:numerator ix:references – used for the SchemaRef element ix:resources – used for all the context and unit structures 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 Example iXBRL document

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