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, IDREF and IDREFS 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 discoverable taxonomy set, 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 Set

The Inline XBRL Document Set is a group of one or more Inline XBRL Documents which results in one or more Target Documents when transformed according to the mapping rules prescribed in this specification.

An Inline XBRL Document is a well-formed XML document containing both Markup Elements, Inline XBRL Elements and certain other elements as defined herein.

Within an 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.

An Inline XBRL Element is any element defined by this specification with the http://www.xbrl.org/2008/inlineXBRL  namespace name.

Each one of the Inline XBRL Elements in an 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:

A Markup Element is an XML element which does not have its namespace name listed in Section 2.3.

The following Inline XBRL attributes are defined in this specification:

3.2 The Target Document

A Target Document is the XBRL-valid XBRL instance document represented by metadata in the Inline XBRL Document Set.

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

For each unique value of the {target} property on such Inline XBRL Elements there MUST exist a Target Document containing only such XBRL facts and XLink relationships as are required by the mapping rules prescribed in this specification for the Inline XBRL Elements with that value of the {target} property.

3.3 The Conformant Processor

A Conformant Processor is a processor which transforms an Inline XBRL Document Set according to the mapping rules prescribed in this specification.

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.

3.4 The Validating Conformant Processor

A Validating Conformant Processor is a Conformant Processor that validates the Inline XBRL Document Set in conformance with the rules described in the [Inline XBRL Schema] and the [Inline XBRL Schematron Rules].

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:footnoteLink  element, and is an extended link.

The footnoteLink  element information item has the following properties:

Note that xl:title is an abstract element and therefore cannot appear itself, although an element in the xl:title substitution group may.

Some XBRL Instances use multiple link:footnote elements in a single link:footnoteLink element in order, for example, 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 placed inside 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 Definitions

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

The ix:denominator element denotes an XBRL denominator element; and has the following properties:

The ix:numerator element denotes an XBRL numerator element; and has the following properties:

The ix:denominator and ix:numerator  elements support scaling, negative numbers and format transformations as described in Section 9 below.

6.2 Mapping

For each ix:fraction  element, there MUST exist in the Target Document identified by the {target} property an element 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:

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 in the Target Document identified by the {target} property an element 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 in the Target Document identified by the {target} property an element which has the following XML Properties:

10.3 Example

11.1 Definition

The ix:references  element is used to contain reference elements which are required by a given Target Document, and has the following properties:

11.2 Mapping

For each link:schemaRef in {value set} there shall be a link:schemaRef in the Target Document identified by the {target} property which MUST be s-equal to the link:schemaRef in {value set}.

For each link:linkbaseRef in {value set} there shall be a link:linkbaseRef in the Target Document identified by the {target} property which MUST be s-equal to the link:linkbaseRef in {value set}.

12.1 Definition

The ix:resources  element is used to contain reference elements which are required by one or more Target Documents, and has the following properties:

12.2 Mapping

For each link:arcroleRef R in {value set} with link:arcroleURI  property U there MUST be a link:arcroleRef  element T in each Target Document in which there is a link:footnoteLink  element with an xlink:arcrole  attribute with a value equal to that of U, such that T is s-equal to R.

For each link:roleRef R in {value set} with link:roleURI  property U there MUST be a link:roleRef  element T in each Target Document in which there is a link:footnoteLink  element with an xlink:role  attribute with a value equal to that of U, such that T is s-equal to R.

13.1 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:

13.2 Mapping

For each ix:tuple  element, there MUST exist in the Target Document identified by the {target} property an element which has the following XML Properties: