2.1 Conventions used in this document

The key words "MUST", "MUST NOT", "REQUIRED", "SHALL", "SHALL NOT", "SHOULD", "SHOULD NOT", "RECOMMENDED", "MAY", and "OPTIONAL" in this document are to be interpreted as described in [IETF RFC 2119].

The key words ID and IDREF in this document are to be interpreted as described in the [XML].

The key words actual value, positiveInteger and string in this document are to be interpreted as described in the [XML SCHEMA STRUCTURES].

The key words children, namespace name and prefix in this document are to be interpreted as described in the [XML Infoset].

The key words extended link, and [etc.] in this document are to be interpreted as described in the [XBRL 2.1] specification.

2.2 XML namespaces

This specification defines an XML namespace to be used for XML components described herein. It is http://www.xbrl.org/2008/inlineXBRL

2.3 Prefixes

This specification uses a number of prefixes when describing elements and attributes. These are:

3.1 The Inline XBRL Document

Within the Inline XBRL Document, the Inline XBRL Elements are interspersed between or nested within Markup Elements, in such a way that the value of each XBRL fact may be displayed by a browser.

Each one of the Inline XBRL Elements in the Inline XBRL Document represents a different component of a Target Document. In general, each Inline XBRL Element takes the same content model as the matching component of the Target Document, except as set out below. The following Inline XBRL Elements are defined in this specification:

3.2 The Target Document

A Target Document MUST contain only such XBRL facts and XLink relationships as are required to satisfy the mapping rules prescribed in this specification.

An Inline XBRL Document can be used to define multiple Target Documents by setting the ix:target attributes on certain Inline XBRL Elements.

3.3 The Conformant Processor

It should never be necessary for a processor to access the DTS of the Target Document when carrying out the transformation. Whether it does so will depend upon the design of the processor.

4.1 Definition

The ix:exclude element is used to encapsulate data that is to be excluded from the processing of ix:nonNumeric elements, and has the following properties:

The purpose of the ix:exclude element is to prevent text content from being included in the {value} property of ix:nonNumeric. It has no other use.

5.1 Definition

The ix:footnoteLink element represents the link:footnoteLinkelement, and is an extended link.

The footnoteLink element information item has the following properties:

Some XBRL Instances use multiple link:footnote elements in a single link:footnoteLink element in order to support multiple languages. It may be desired that the text content of only one of these link:footnote elements be displayed in the Inline XBRL Document. In this case, the displayed footnote should be included within the ix:footnoteLink element at the appropriate place within the Inline XBRL Document. The non-displayed footnotes should be incorporated into their own ix:footnoteLink element and included in the ix:hidden element.

5.2 Mapping

For each relationship S in {concept-footnote relationships} there MUST exist in a Target Document a relationship T defined by a link:footnoteLink extended link for which:

1. The XBRL fact located by the xl:loc element of T satisfies the applicable mapping rules defined by this specification for the Inline XBRL Element located by the xl:loc element of S.
2. The link:footnote element of S is s-equal to the link:footnote element of T.
3. The arcrole and role properties of S and T are equal.

6.1 Definition

The ix:fraction element denotes an XBRL fact which is an element of type, or derived from type, fractionItemType; and has the following properties:

6.2 Mapping

For each ix:fraction element, there MUST exist an element in the same Target Document as that to which all other Inline XBRL Elements with the same {target} property are mapped to which has the following XML Properties:

7.1 Definition

The ix:header element contains the non-displayed portions of the Target Document and has the following properties:

7.2 Mapping

For each link:schemaRef in the Inline XBRL Document there shall be a link:schemaRef in the Target Document which MUST be s-equal to the link:schemaRef in the Inline XBRL Document.

For each link:linkbaseRef in the Inline XBRL Document there shall be a link:linkbaseRef in the Target Document which MUST be s-equal to the link:linkbaseRef in the Inline XBRL Document.

For each link:roleRef in the Inline XBRL Document there shall be a link:roleRef in the Target Document which MUST be s-equal to the link:roleRef in the Inline XBRL Document.

For each link:arcroleRef in the Inline XBRL Document there shall be a link:arcroleRef in the Target Document which MUST be s-equal to the link:arcroleRef in the Inline XBRL Document.

8.1 Definition

The ix:hidden element is used to contain XBRL facts that are not to be displayed in the Inline XBRL Document, and has the following properties:

9.1 Definition

The ix:nonFraction element denotes an XBRL numeric item which is an element which is not of type, nor derived from type, fractionItemType; and has the following properties:

It is common to include formatting in displayed numbers, such as group separators, which are not valid in the Inline XBRL Document. Inline XBRL uses Transformation Rules to transform such items into values which will be acceptable in the Target Document.

The ix:nonFraction element will either satisfy the validation rules for a given Transformation Rule or it will, in its un-transformed state, be capable of validation against the DTS for the Target Document. Both these conditions are covered by the requirement that the Target Document be XBRL-valid.

The display of numeric non-fractions in the Inline XBRL Document will often differ from the form in which those items are incorporated into the XBRL Instance. In financial statements, this is commonly done to allow numbers to be scaled and presented to the reader in thousands, millions or billions.

Inline XBRL provides a transformation mechanism that allows this treatment to be preserved in the Inline XBRL Document.

Where the scale of the displayed value in the Inline XBRL Document is different to that used in the XBRL Instance, the ix:nonFraction element is given an ix:scale attribute to indicate the required scaling value. For instance, if the Inline XBRL Document displays a value in units of thousands, it will be necessary to multiply the value of the ix:nonFraction by 1,000 to determine the correct value to be included in the XBRL Instance, and the ix:scale attribute is used to establish this.

The value of the ix:scale attribute shall be the appropriate scale factor (for instance, 1,000 in the previous example) expressed as an exponent of ten. Thus, if it is necessary to multiply the tagged value by 1,000 to determine the correct value to be included in the XBRL Instance, the value of the ix:scale attribute shall be 3.

Negative values are indicated by including an ix:sign attribute.

9.2 Mapping

For each ix:nonFraction element, there MUST exist an element in the same Target Document as that to which all other Inline XBRL Elements with the same {target} property are mapped to which has the following XML Properties:

9.3 Example

10.1 Definition

The ix:nonNumeric element denotes an XBRL non-numeric item which has the following properties:

Certain XBRL items, such as those of type xbrli:booleanItemType, xbrli:dateTimeItemType and xbrli:timeItemType (amongst others) have content constraints which may not be met when displayed in the Inline XBRL Document. Inline XBRL uses Transformation Rule to transform such items into values which will be acceptable in the Target Document.

The ix:nonNumeric element will either satisfy the validation rules for a given Transformation Rule or it will, in its un-transformed state, be capable of validation against the DTS for the Target Document. Both these conditions are covered by the requirement that the Target Document be XBRL-valid.

The lack of restriction on the child nodes of ix:nonNumeric allows Inline XBRL Elements to be nested. This can be used, for instance, to allow a number embedded in a paragraph of text to appear in the Target Document both as a non-numeric item and, separately, as a numeric item.

The ix:exclude element can be used to exclude arbitrary data from the {value} property of ix:nonNumeric. This allows, for instance, page header information to be excluded from a paragraph which crosses page breaks. The ix:exclude tag does not prevent descendant elements from being processed elsewhere.

10.2 Mapping

For each ix:nonNumeric element, there MUST exist an element in the same Target Document as that to which all other Inline XBRL Elements with the same {target} property are mapped to which has the following XML Properties:

10.3 Example

11.1 Definition

The ix:tuple element denotes an XBRL tuple which has the following properties:

The display of tuples in the Inline XBRL Document will often differ from the form in which they are structured within the XBRL Instance. Inline XBRL has mechanisms to provide for both the correct ordering of tuple content and for the association of tuples with their children where cross-nesting or the need to prevent the display of particular children would make this otherwise difficult to achieve.

Where the requirements of the display model do not allow what would normally be the children of the tuple to be nested within that tuple, an ix:tupleID attribute is used to associate a tuple with its children.

Where correct order of children is significant for satisfying the tuple's content model, an ix:order is provided to enforce the correct order.

The following examples illustrate ordering and cross-nesting of tuples:

11.2 Mapping

For each ix:tuple element, there MUST exist an element in the same Target Document as that to which all other Inline XBRL Elements with the same {target} property are mapped to which has the following XML Properties: