Primary Financial Statements, Financial Reporting for Commercial and Industrial Enterprises, International Accounting Standards (IAS) GAAP, 2002-09-15
Explanatory Notes

###### Summary Taxonomy Information:

Status: | Working Draft (Last Call), issued in accordance with XBRL International Processes REC 2002-04-20.
Issued: | 2002-09-15 (15 September 2002)
Name: | Primary Financial Statements (PFS), Financial Reporting for Commercial and Industrial Enterprises, International Accounting Standards (IAS)
Description: | This taxonomy is intended to allow traded entities to prepare XBRL-based interim and annual financial statements according to IAS. This includes consolidated publicly listed enterprises, parent enterprise financial statements, and nonconsolidated enterprises.
Namespace identifier: | http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/
Recommended namespace prefix: | iascf-pfs
Version of XBRL Specification Used: | XBRL Specification 2.0 dated 2001-12-14
Relation to Other XBRL Taxonomies: | This taxonomy does not reference any other XBRL taxonomies. This taxonomy is intended to be referenced by the IASCF Explanatory Disclosures and Accounting Policies (EDAP) Taxonomy which has additional financial concepts commonly found in the notes to the financial statements, management commentary, accounting policies, and auditor’s report.
Physical Location of Taxonomy Package: | http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15.xsd (Schema) http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-references.xml (References linkbase) http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-labels.xml (Labels linkbase) http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-presentation.xml (Presentation linkbase) http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-calculation.xml (Calculation linkbase) http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-definition.xml (Definition linkbase)

###### Editors of this Document:

Roger Debreceny FCPA, CMA, Nanyang Technological University, Singapore.

Charles Hoffman CPA, Universal Business Matrix, United States.

Josef Macdonald CA, Ernst and Young, New Zealand.

###### Editors of the Taxonomy:

Roger Debreceny FCPA, CMA, Nanyang Technological University, Singapore.

Thomas Egan CPA, Deloitte and Touche, Singapore.

Charles Hoffman CPA, Universal Business Matrix, United States.

Dave Garbutt CA, FRS, South Africa.

David Huxtable CPA, KPMG, Australia.

David Prather, IASC Foundation, UK.

Geoff Shuetrim, KPMG, Australia.

Josef Macdonald CA, Ernst and Young, New Zealand.

Julie Santoro CA, KPMG, UK.

Bruno Tesniere, CPA, PricewaterhouseCoopers, Belgium.

###### IAS XBRL Steering Committee Co-chairs:

Paul Phenix, Australian Stock Exchange, Australia.

David Prather, IASC Foundation, UK.

###### IAS Taxonomy Working Group Co-chairs:

Josef Macdonald CA, Ernst & Young, New Zealand.

Kok-Kwai Tang CPA, Institute of Certified Public Accountants of Singapore, Singapore.

###### These Explanatory Notes:

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15.htm (HTML Format)

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15.pdf (PDF Format)

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15.doc (Word Format)

###### Taxonomy Elements:

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-elements.pdf (PDF Format)

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-elements.xls (Excel Format)

###### “Sample Company”Instance Document:

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/SampleCompany-2002-09-15.xml. (XBRL/XML Format)

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/SampleCompany-2002-09-15.pdf. (PDF Format)

© 2002 ® All Rights Reserved. XBRL International liability, , and rules apply.

# Abstract

These Explanatory Notes describe the eXtensible Business Reporting Language (XBRL) International Accounting Standards Taxonomy: Primary Financial Statements (PFS), Financial Reporting for Commercial and Industrial Companies, International Accounting Standards GAAP – Primary Financial Statements (“the PFS Taxonomy”). The PFS Taxonomy has been prepared by the IASC Foundation and the IAS Working Group of XBRL International.

This PFS Taxonomy is compliant with XBRL Specification Version 2.0, dated 2001-12-14 (http://www.xbrl.org/tr/2001/). It is for the creation of XML-based instance documents that generate business and financial reporting for Commercial and Industrial companies according to the International Accounting Standards Boards’ International Accounting Standards GAAP (http://www.iasb.org.uk).

This document assumes a general understanding of accounting and XBRL. If the reader desires additional information relating to XBRL, the XBRL International web site (http://www.xbrl.org) is recommended. In particular a reading of the XBRL Specification Version 2.0 is highly recommended (http://www.xbrl.org/tr/2001/).

# Terminology

The terminology used in this document frequently overlaps with terminology from other disciplines. The following definitions are provided to explain the use of terms within the XBRL knowledge domain.

Taxonomy | An XBRL Taxonomy is an XML Schema-compliant .xsd file that contains XBRL elements, which are XML elements that are defined by XBRL-specific attributes. An XBRL Taxonomy may also contain references to XLink linkbases.
Instance document | An XML document that includes one or more XBRL elements and optional references to zero or more XLink linkbases.
Element | An XBRL element is a “fact” or piece of information described by an XBRL taxonomy. For example, an element with the name “cfl.cdm” is the IASCF taxonomy’s XBRL element name for the financial statement disclosure fact “cash flow reconciliation for operating activities, direct method.”
Linkbase | Linkbases provide additional information about XBRL elements, in particular, relationships between them such as the relationship that “Property, Plant and Equipment” is defined as an “Asset.” Linkbases used by XBRL are compliant with the World Wide Web Consortium’s (W3C) XML Linking Language (XLink) Recommendation 1.0, 27 June 2001.

Table of Contents

Abstract

Terminology

1. Overview

1.1. Purpose

1.2. Taxonomy Status

1.3. Scope of Taxonomy

1.4. Relationship to Other Work

2. Overview of Taxonomy

2.1. Contents of the Taxonomy

2.2. Taxonomy Structure

2.3. Element Naming Convention

2.4. Label Languages

2.5. References

2.6. Further Documentation Available

3. Items to Note in Using the Taxonomy

3.1. Introduction

3.2. How to Interpret the Taxonomy Structure

3.3. Balance Sheet Structure

3.4. Income Statement Structure

3.5. Cash Flow Structure

3.6. Statement of Changes in Equity Structure

3.7. Equivalent facts

3.8. Namespaces

3.9. Entering Numeric Values into Instance Documents

3.10. Segmentation

4. Reviewing this Taxonomy

4.1. Introduction

4.2. Global Review

4.3. Detailed Review

4.4. XBRL Review

5. Naming Convention

5.1. Introduction

5.2. Key Terms

5.3. Concepts and Considerations

Basic Considerations

Composite Element Names are not Hierarchical in Nature

Detailed Considerations

5.4. Primary Components

Prefix Components

Suffix Components

6. Sample Company Sample Instance Document

6.1. Introduction

6.2. Balance Sheet Example

7. Review and Testing, Updates and Changes

7.1. Change Log

7.2. Updates to this Taxonomy

7.3. Errors and Clarifications

7.4. Comments and Feedback

8. Acknowledgements

9. XBRL International Members

10. Appendix – Naming Convention

10.1. Primary Components

Prefix Components

Suffix Components

# 1. Overview

## 1.1. Purpose

The International Accounting Standards Committee Foundation (IASC Foundation) and XBRL International (http://www.xbrl.org) are leading the development of this eXtensible Business Reporting Language (XBRL) Primary Financial Statements (PFS) Taxonomy for the purpose of expressing financial statements according to the International Accounting Standards Board’s International Accounting Standards (IAS) and forthcoming International Financial Reporting Standards (IFRS) (http://www.iasb.org.uk) .

This Primary Financial Statements (PFS) Taxonomy is designed to facilitate the creation of XBRL instance documents that reflect business and financial reporting for Commercial and Industrial companies according to the International Accounting Standards Board’s (http://www.iasb.org.uk) IAS Generally Accepted Accounting Principles. The purpose of the PFS Taxonomy is to provide a framework for the consistent creation of XBRL documents for financial reporting purposes by private sector and certain public sector entities. The purpose of this and other taxonomies produced using XBRL is to supply a framework that will facilitate data exchange among software applications used by companies and individuals as well as other financial information stakeholders, such as lenders, investors, auditors, attorneys, and regulators.

The authority for this PFS Taxonomy is based upon the International Accounting Standards Board’s (http://www.iasb.org.uk) International Accounting Standards (“IAS”) and Statements of Interpretation (“SIC”) effective 01 January 2002 (http://www.iasplus.com/standard/standard.htm) and from best practice. As this Taxonomy primarily addresses the reporting considerations of Commercial and Industrial companies, IAS 26 and IAS 30 disclosure requirements are not represented in the Taxonomy’s content.

The particular disclosures in this PFS Taxonomy models are:

1. Required by particular IASs

2. Typically represented in IAS model financial statements, checklists and guidance materials as provided from each of the major international accounting firms.

3. Found in common reporting practice, or

4. Flow logically from items 1-3, for example, sub-totals and totals.

This PFS Taxonomy is in compliance with XBRL Specification Version 2.0, dated 2001-12-14 (http://www.xbrl.org/tr/2001/).

## 1.2. Taxonomy Status

The Taxonomy is a final Working Draft. Its content and structure have been reviewed both accounting and technical teams of the IASCF (http://www.iascf.com) and the IAS Taxonomy Development Working Group. As such, the XBRL element names, labels, linkbases and references should be considered complete and stable within the domain of the Taxonomy. Although changes may occur to any of this XBRL data, the probability of any changes significantly altering the content of the Taxonomy is very low.

The following is a summary of meanings of the status of taxonomies:

- Internal Working Draft – Internal Working Draft version of a taxonomy exposed to XBRL.ORG members for internal review and testing. An Internal Working Draft is subject to significant changes as initial testing undertaken. Its structure may not be stable and its content may not be complete.
- Working Draft – Working Draft version of a taxonomy exposed to public for review and testing. A Working Draft has been tested and its structure is unlikely to change although its contents may still change as the result of broader testing.
- Recommendation – Final version of taxonomy, released for use by the public.

## 1.3. Scope of Taxonomy

This Primary Financial Statements (PFS) Taxonomy is released in tandem with the XBRL Global Common Document (GCD) Taxonomy. At a later date, the Explanatory Disclosures and Accounting Policies (EDAP) Taxonomy will be released. The GCD Taxonomy incorporates elements that are common to the great majority of XBRL instance documents, regardless of type. The GCD Taxonomy has elements that describe the XBRL instance document itself and the entity to which the instance document relates. The PFS Taxonomy encompasses the core financial statements that private sector and certain public sector entities typically report in annual, semi-annual or quarterly financial disclosures.

Those financial statements are the

1. Balance Sheet,
2. Income statement,
3. Statement of Cash Flows
4. Statement of Changes in Equity.

Reporting elements from those financial statements may be incorporated into a wide variety of other disclosures from press releases to multi-period summaries.

The EDAP Taxonomy has elements that provide enhanced disclosure over and above the disclosures made in the primary financial statements. These disclosures are, in the context of annual financial statements, typically made in the notes to the financial statements. The EDAP taxonomy also provides elements to identify the accounting policies adopted by the reporting entity. Elements in the EDAP taxonomy include:

1. Accounting Policies
2. Explanatory Disclosures to the Financial Statements
3. Management Discussion and Analysis / Director report
4. Financial Highlights
5. Auditor’s Report

Taken together, these three taxonomies will meet the reporting needs of companies that meet three criteria, viz (i) they reporting under International Accounting Standards (IASs), (ii) are in the broad category of “commercial and industrial” industries and (iii) have relatively common reporting elements in their financial statements. In practice, all three criteria are unlikely to hold for any company. Additional taxonomies are likely to be required. These taxonomies are likely to identify the particular needs of:

- International industries, for example, airlines, pharmaceuticals or agribusiness.
- National jurisdictions for those companies that adopt the IASB’s IASs as the core financial standards setting foundation and may include supplementary reporting requirements or prevent use of available options by local accounting standards setters as well as stock exchanges etc.
- National industry or common practice, for example, agriculture or credit reporting.
- An individual company

These extension taxonomies will either extend the GCD, PFS and EDAP taxonomies to meet the particular reporting requirements of that industry, country or company and/or restrict the use of particular by limiting the use of particular PFS or EDAP taxonomy elements.

The inter-relationships of the various taxonomies are show in Figure 1:

Figure 1: Interrelationship of Taxonomies and Instance Document

Validates

At the date of release of this document no other taxonomy had been formally released, but extension taxonomies are under development for the some national jurisdictions such as Australia.

## 1.4. Relationship to Other Work

XBRL utilizes the World Wide Web consortium (W3C www.w3.org ) recommendations, specifically:

- XML 1.0 (http://www.w3.org/TR/2000/REC-xml-15001006)
- XML Namespaces (http://www.w3.org/TR/1999/REC-xml-names-19990114/)
- XML Schema 1.0 (http://www.w3.org/TR/xmlschema-1/ and http://www.w3.org/TR/xmlschema-2/), and
- XLink 1.0 (http://www.w3.org/TR/xlink/).

# 2. Overview of Taxonomy

The following is an overview of the taxonomy. It is assumed that the reader is familiar with financial and business reporting and has a basic understanding of XBRL.

## 2.1. Contents of the Taxonomy

This PFS Taxonomy makes available to users the most commonly disclosed financial information under the IASB’s IAS Standards. This taxonomy is an expression of financial information in terms that are understandable to humans, but more importantly also understandable by a computer application.

The PFS Taxonomy is made up of a “package” of interrelated XML files:

- XML Schema File (.XSD file): An XBRL Version 2.0 Taxonomy XML Schema file.
- XBRL Linkbases (.XML files): “Linkbases” for:

- Labels
- References
- Presentation information
- Calculation relationships between elements, and
- Definitional relationships between elements.

The package is represented visually; with an example based on Balance Sheet reporting of Non-Current Investment Property is shown in Figure 2:

Figure 2: PFS Taxonomy Package and Example

## 2.2. Taxonomy Structure

The PFS Taxonomy contains nearly eight hundred elements or unique, individually identified pieces of information. The XML schema file at the heart of the taxonomy package provides a straightforward listing of the elements in the taxonomy. The linkbases provide the other information necessary to interpret (e.g. Label and Definition linkbases) taxonomy elements or place a given taxonomy element in context of other taxonomy elements (e.g. Calculation and Presentation linkbases).

Given that information on the Taxonomy is included in XML schema and linkbase files, it is best rendered for human interpretation in a “paper” paradigm. Users are encouraged to review versions of the taxonomy elements in Adobe Acrobat (PDF) (http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-elements.pdf) or Excel http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-elements.xls formats.

However, in this rendering much of the characteristics of taxonomy are not obvious. The paper paradigm is two dimensional, whereas the information in the taxonomy is multidimensional. The application of a metaphor assists in understanding taxonomies. The PFS Taxonomy is organized using a “Balance Sheet” metaphor. This organization is used because it is understood by most accountants who use this metaphor to organize their audit working papers; to put the notes to the financial statements in order and in a variety of other uses. This metaphor is also familiar to the users of financial statements.

However, this metaphor and organization somewhat limits an understanding of the power behind an XBRL taxonomy. A taxonomy has multiple “dimensions”. Relationships can be expressed in terms of definitions, calculations, links to labels in one or more languages, links to one or more references, etc. The metaphor used expresses only one such relationship.

The PFS Taxonomy is divided logically into sections that correspond to typical financial statement components. While there is no true concept of “sections” in the Taxonomy, their purpose is to group similar concepts together and facilitate navigation within the Taxonomy. The following is a listing of “sections” and a brief explanation (where necessary) of those sections:

The higher-level sections of the Taxonomy are shown in Figure 3:

Figure 3: High Level Sections of PFS Taxonomy

Section | Explanatory Guidance
Balance Sheet | See Section 3.3 for additional details
Income Statement | See Section 3.4 for additional details
Statement of Cash Flows | See Section 3.5 for additional details
Statement of Changes in Equity | See Section 3.6 for additional details

## 2.3. Element Naming Convention

XBRL naming conventions follows that of XML Schema. Each name within a taxonomy must be unique and must start with an alpha character or the underscore character. Element names are case-sensitive. Therefore, “myelement”, “MyElement” and “MYELEMENT” can all exist within the same taxonomy because they are considered unique. The PFS Taxonomy naming convention follows these rules. In particular, element names should not be interpreted as containing a reliably “hierarchical” structure, or as indicating relationships with other elements. Taxonomy structure is only expressed in the XBRL linkbases.

A PFS Taxonomy XBRL “element name” is called a composite element name. A composite element is comprised of IASC Foundation “components”. Each component represents an IAS concept, definition or best practice, etc. Each component is three characters in length and each three-character component is cross referenced (in a separate file) with the concept it represents. Combining multiple components yields a composite element name. For example, “ast” and “inv” abbreviate, in English, “asset” and “inventory” respectively. Combining the two components produces the composite element “ast.inv”. For further details of the naming convention, see Section 5 - Naming Convention and the Appendix.

## 2.4. Label Languages

In this release, labels for taxonomy elements are provided only in English. Additional linkbases can be developed later to express taxonomy labels in additional languages.

## 2.5. References

This Taxonomy provides references to IAS standards and other authoritative sources. These sources are:

- IAS standards, referenced as: IAS x para y(z)
- IASB Standing Interpretations Committee (SIC), referenced as SIC x para y(z)
- IAS Framework, referenced as: F para y(z) ()
- IAS common practice, referenced as: IAS-CP ( This is)
- Structural completeness (ie a sub-total), referenced as: IAS-SC

## 2.6. Further Documentation Available

The intent of this document is to explain the Taxonomy. This document assumes a general understanding of accounting and XBRL. If the reader desires additional information relating to XBRL, the XBRL International web site (http://www.xbrl.org) is recommended. Specifically, a reading of the XBRL Specification Version 2.0 is highly recommended (http://www.xbrl.org/tr/2001/). The purpose of this document is to explain how XBRL is being applied in this specific case, for this taxonomy.

The following documentation is available to assist those wishing to understand and use this taxonomy. This documentation is available on the XBRL International web site (http://www.xbrl.org):

###### These Explanatory Notes:

This overview document describing objectives of the IASC Foundation, XBRL International IAS Working Party and the Taxonomy:

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15.htm (HTML Format)

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15.pdf (PDF Format)

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15.doc (Word Format)

###### Taxonomy Elements:

This is a summary listing of taxonomy elements in a human readable format for the purpose of obtaining an overview of this taxonomy.

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-elements.pdf (PDF Format)

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-elements.xls (Excel Format)

###### Taxonomy Package

These documents correspond to a set of interrelated files comprising an XBRL taxonomy package:

- XML Schema File (.XSD file): An XBRL Version 2.0 Taxonomy XML Schema file.
- XBRL Linkbases (.XML files): Linkbases for

- References
- Labels
- Presentation
- Calculations, and
- Definitions.

These files are located as follows:

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15.xsd (Schema)

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-references.xml (References linkbase)

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-labels.xml (Labels linkbase)

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-presentation.xml (Presentation linkbase)

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-calculation.xml (Calculation linkbase)

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-definition.xml (Definition linkbase)

###### “Sample Company” Instance Documents

The “Sample Company” instance documents are provided as a practical example of the application of the taxonomy. The instance document is provided in unstyled XML; and in Adobe Acrobat:

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/SampleCompany-2002-09-15.xml. (XBRL/XML Format)

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/SampleCompany-2002-09-15.pdf. (PDF Format)

# 3. Items to Note in Using the Taxonomy

## 3.1. Introduction

The following explanation of the taxonomy, the taxonomies with which this PFS Taxonomy is designed to interoperate, and examples of how to interpret the PFS Taxonomy are provided to make the PFS Taxonomy easier to use. Please refer to the detailed printout of the PFS Taxonomy as you go through this explanation (http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-elements.pdf). This explanatory document is designed to provide an overview of the PFS Taxonomy to be a brief and concise overview. We expect that the XBRL community will create courses, books and other materials to provide a through explanation of every aspect of using the PFS Taxonomy and other cognate taxonomies.

## 3.2. How to Interpret the Taxonomy Structure

The element fragment shown in Figure 4 exists within the Taxonomy:

Figure 4: Sample Elements

Element | Label | ID Number | Page
ast.ncr | Non Current Assets | 4 | 1
ast.ppe | Property, Plant and Equipment | 5 | 1
ast.ivp | Investment Property | 14 | 1
ast.int | Intangible Assets | 15 | 1

This means that for a commercial and industrial company, there is a type of non-current asset called “Property Plant and Equipment”. This is represented by the element with that label, and a composite name of “ast.ppe”.

If a company reports their financials using an XBRL instance document, then because “Property Plant and Equipment” is an element in the taxonomy, and this element has children that roll up to it, then one of the following will be true:

· All of the “ Property Plant and Equipment” of the entity must be recorded within one of those child elements, OR

· The instance document will include an extension to the taxonomy that consists of a new element or elements and an indication of how those new elements relate to “Property Plant and Equipment”.

All of the elements in the fragment shown are of a data type “monetary” with a weight of “1”. Having a weight of “1” indicates that the element value of all children of an element, multiplied by the weight, then add up or “roll up” to the value of the parent element. For example, “Property Plant and Equipment,” “Investment Property” and “Intangible Assets” are part of the make up of the value of “Non Current Assets,” along with other assets such as “Biological Assets” (ast.bia, ID 22) and “Investments in Subsidiaries (ast.ivm.sub, ID 23). This continues up the Calculation linkbase tree so that “Assets” has a value of the children “Current Assets” (ast.cur, ID 41, Page 1) and “Non Current Assets”, and so forth throughout the entire taxonomy.

The taxonomy is laid out with parents coming before children. For example, in the Income Statement component of the taxonomy, the element “IAS 1 75 Net Profit (Loss) for Period After Tax and Net of Minority Interests Transferred toEquity” (inx.npl, ID 157) comes before the other elements of the Income Statement such as Minority Interests Included in Group Profit (Loss), (inx.mnr, ID 158) or “Profit (Loss) After Tax and Before Minority Interests” (inx.pls.atx, ID 159). This pattern is followed throughout the taxonomy.

## 3.3. Balance Sheet Structure

The major sections of the Balance Sheet structure (refer to (http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-elements.pdf for IDs and page numbers)are shown in Figure 5:

Figure 5: Balance Sheet Structure

Element Names | Element Labels | ID
bst | Balance Sheet | 2
ast | Assets | 3
ast.ncr | Non Current Assets | 4
ast.cur | Current Assets | 49
lqy | Liabilities and Equity | 71
lqy.eqy | Equity | 72
lqy.lia | Liabilities | 96
lqy.lia.ncr | Non Current Liabilities | 97
lqy.lia.cur | Current Liabilities | 126

## 3.4. Income Statement Structure

The structure of the Income Statement and Cash Flows statement (see Section 3.5), and other structures, may not appear intuitive at first glance. The structure of the Income Statement is shown in Figure 6:

Figure 6: Income Statement – Major Structures

The distinction between results for continuing and discontinued operations is captured in XBRL context segments, not in the taxonomy.

An income statement's fundamental purpose is to show net income for an entity, and the items which comprise that net income. The final result is “Net Profit (Loss) for the Period Transferred to Equity”. The most important element of the structure of the Income Statement is Profit (Loss) after Tax. This element is comprised in turn of other elements:

- Income Tax Expense
- Total Profit (Loss) before Tax

The element Total Profit (Loss) before Tax in turn has a set of disclosures to represent gains and losses on disposals, finance costs, income from investments, and income from operations. The last of these further breaks down into Continuing Operations [by function] or by nature (e.g. Raw Materials and Consumables Used, Continuing Operations [by nature] ).

## 3.5. Cash Flow Structure

The structure of the Cash Flow disclosures is closely modeled on the disclosures required in IAS 7. Support provided is provided for both the direct and indirect method. There is a “same as” link between the “Cash and Cash Equivalents, Endin Balance” in the Cash Flow section of the taxonomy (cfl.cce.end) and the equivalent tag in the Balance Sheet “Cash and Cash Equivalents” (ast.cce). The structure of the Cash Flow disclosures is shown in Figure 7:

Figure 7: Cash Flow Structure

## 3.6. Statement of Changes in Equity Structure

The Statement of Changes in Equity models the disclosures required in IAS 1. The structure of the disclosures is shown in Figure 8:

Figure 8: Structure of Statement of Changes in Equity

- Statement of Changes in Equity

- Issued Capital
- Subscribed Capital
- Reserves
- Treasury Shares
- Retained Profits (Accumulated Losses)
- Equity, Total, Ending Balance

For each of the sections, with the exception of Total Changes in Equity, model the opening balance, changes and closing balance. The structure of these sub-sections is typified by the elements for disclosures in changes in Share Capital at Par, shown in Figure 9:

Figure 9: Changes in Share Capital at Par

ID References to http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-elements.pdf

The element “Issued Capital Movements” is made up of changes not recognized in the Income Statement and changes in in the beginning balance of equity.

## 3.7. Equivalent facts

Although a taxonomy is conventionally displayed as a single tree, it is important to keep in mind that an element may have children that are reached via definition arcs, and other children that are reached via calculation arcs. The illusion that a taxonomy consists of a single tree – an illusion reinforced by the convention of using a “balance sheet metaphor” for the IAS taxonomy – breaks down in an important practical sense. Some “total” amounts have several children, each of which is essentially a different way of calculating that total. In this case the calculation arcs between the child and the parent have a weight of 1, even though if taken literally, would lead to double counting.

These exceptions require the use of “same-as” links. The “same as” concept is part of XBRL Specification Version 2.0, and its interpretation is as follows: there will be an error if an instance document having two elements linked by a “same as” definition relationship and which have the same numeric context have different content values.

## 3.8. Namespaces

Namespaces are an important XML concept. XBRL, using XML Schema 1.0, uses XML namespaces extensively in its schemas and instance documents. The purpose of a namespace, in the context of XBRL is to identify the taxonomy to which any particular XML element belongs. Using namespaces allows software to resolve any ambiguity or confusion that may arise as a result of elements from different taxonomies sharing the same element name.

For example, the PFS Taxonomy uses the composite name “ast.cce” to represent “cash and cash equivalents”. If a different XBRL taxonomy from the United Kingdom also uses “ast.cce”, there needs to be a “differentiating” mechanism. The way this is done is that each taxonomy has a unique namespace. A namespace is a URI (Uniform Resource Identifier) such as http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/, which is the namespace of this release of the PFS taxonomy. A namespace is not a URL that one is meant to use with a browser; it is a simply a globally unique identifier. Within any particular XML document, however, it is quite unnecessary to repeat such a huge identifier with every taxonomy element – instead, XML allows one to define an abbreviation for each of the namespaces one uses. Using “qualified” namespaces in this way, instance documents and taxonomies can define an alias such as iascf-pfs for the IAS taxonomy, and uk for the UK taxonomy. Thus the IAS element would be referred to as iascf-pfs:ast.cce and the UK element as uk:ast.cce – the namespace alias therefore adds a context-establishing prefix to any given XML element.

Using qualified namespaces, the PFS Taxonomy “cash and cash equivalents” becomes iascf-pfs:ast.cce and the United Kingdom Taxonomy’s would be uk:ast.cce. The namespace simply adds a contextual prefix to any given XML element.

It is a convention used in the IAS PFS and related taxonomies to use namespace aliases consistently. The namespaces relevant to this PFS Taxonomy are:

· xbrl-gcd, XBRL Global Common Document

· iascf-pfs, IAS Primary Financial Statements

· iascf-edap, Explanatory Disclosure and Accounting Policies

Note that these particular aliases reflect a usage convention only within the IAS taxonomies themselves as an aid to communication between humans. Software applications must not depend on these particular prefixes being used; they should process namespace identifiers and aliases as specified by the XML specifications.

## 3.9. Entering Numeric Values into Instance Documents

Figure 10 describes how weights have been incorporated into the PFS Taxonomy and how corresponding values will be entered into an instance document.

Figure 10: Numeric Value Conventions

Category | Balance | Normally appears in instance document as
Asset | Debit | Positive
Liability & Equity | Credit | Positive
Revenue | Credit | Positive
Expense | Debit | Positive
Other Income (Expenses) |  | Positive or (Negative)
Cash Inflows |  | Positive
Cash Outflows |  | Positive
Number of Employees |  | Positive

## 3.10. Segmentation

XBRL instance documents distinguish facts relating to different segments of an entity in nonNumericContexts and numericContexts. For example, revenues for the entire company, and segmented into revenues for the Americas, Asia-Pacific, and EMEA, are represented in four different numericContexts.

Important note: Instance documents using the IAS taxonomy use the entity segment mechanism to distinguish disclosures related to continuing and discontinued operations.

# 4. Reviewing this Taxonomy[1]

## 4.1. Introduction

This section is designed to provide guidance in reviewing this taxonomy. This will assist the user of this documentation and of the taxonomy provide feedback to the IASCF and XBRL International. There are three levels of review

1. Global Review: A high level review of completeness.
2. Detailed Review: A detailed review of accounting disclosures and completeness
3. XBRL Review: A review of appropriate treatment of disclosures within the context of the XBRL specification and good practice in building taxonomies.

## 4.2. Global Review

This is a high level review, undertaken with the objective of ensuring the taxonomy has not omitted any key sections. This contrasts with the Detailed Review, which is concerned with a line-by line analysis. If a crucial part of the taxonomy is missing, such as a specific Disclosure Note, this should be picked up in the Global Review. Knowledge of GAAP and Financial Reporting is required to undertake this review. It is intended to identify missing sections of the taxonomy rather than a missing element within a section. A question that would be asked in the Global Review might be “are there elements that capture operating leases?” rather than validating each of the individual Lease Standard disclosures.

Other issues include:

Structure – nesting and completeness

Are the elements grouped in a sensible manner? To illustrate, this review would ask whether the elements that are nested under, for example, Finance Costs are appropriate. To answer this requires a determination as to whether Finance Costs should reflect net or gross finance costs and an assessment as to whether the list of sub-elements seems complete.

Do the elements seem to roll up properly?

For example, does the indirect method of presenting the statement of cash flows roll-up in an intuitive manner? The construction of similar sections should be consistent. For example, net elements should have the ending balance as the parent with the components and opening balance being expressed as its children.

Consistency

Are elements aggregated in a consistent manner? There may be cases where some parent elements appear to have a disproportionate number of children, and therefore provide detail that is more appropriately included elsewhere in the PFS or EDAP taxonomies.

## 4.3. Detailed Review

The objective of the Detailed Review is to ensure the taxonomy correctly captures GAAP. It has two components, the first driven from GAAP and the second driven from XBRL.

GAAP Review

This review has a Financial Reporting focus, and involves validating the elements and disclosures in the taxonomy on a line-by-line basis against GAAP.

The accuracy is checked by reviewing the taxonomy against:

- GAAP standards and reference materials
- GAAP disclosure checklists
- Model financial statements; and against
- Actual financial statements

GAAP to XBRL

Reviewers should be able to identify an element in the taxonomy for every item required to be disclosed under GAAP, in this case the International Accounting Standards. This requires a 100% mapping from GAAP to the Taxonomy. This includes checking all the appropriate Accounting Standard references.

There are many generic requirements to disclose a component for which there may be several classes. Examples include classes of shares, PPE (Property, Plant & Equipment) and expenses. The taxonomy should only capture the most common classes observed in practice, to limit the need to build supplementary enterprise-specific taxonomies. In a similar manner, a standard may require the discourse of all “movements” in a particular item, such as capital.

This review should ensure that the element list is sufficiently complete in relation to all of these matters.

XBRL to GAAP

Not all elements in the Taxonomy will map directly to a GAAP disclosure requirement. Such elements should exist in the taxonomy because it is either 1) common practice for enterprises to disclose the fact or 2) the fact is a sub-total that helps the structural completeness of the taxonomy.

## 4.4. XBRL Review

This review has an XBRL focus, and involves verifying some of the attributes of the elements. The principal attributes to be verified are weights, labels and data type.

Weights

Is the weight correct, so that the children correctly roll-up to the parent?

Labels

Label names should be consistent. For example, the net carrying amount of an asset might be labeled as “Description – Net”, such as “Goodwill – Net”. There should therefore be no cases of “Net Description” or any other variations. All abbreviations should also be consistent.

Data-Types

Is the element data-type correct?

# 5. Naming Convention

## 5.1. Introduction

This section explains the naming conventions created and used in the PFS Taxonomy to associate XBRL element names to concepts from the IASB Standards and other related materials. The purpose of this “translation” is to provide a consistent, reliable, language-independent, unambiguous way for relevant parties to use and integrate IAS standards into their software applications.

## 5.2. Key Terms

The following terms are used throughout this section:

· Component: A three-character representation of a term that relates to the Standards. This term may represent, among other things, an accounting term, an accounting concept, or an IAS-defined definition. Examples: [ast] = “asset”; [exy] = “extraordinary”.

· Composite: A composite element name is a series of two or more components. A composite represents a more specific concept than a component. Examples: [inx.grp.fna.cto] = “Income (Expense) from Financing Activities Continuing Operations”; [inx.npl] = “Net Profit (Loss) for the Period Transferred to Equity”.

· Reference: A reference to literature that supports the existence and necessity of a component and/or composite. Each component and composite has at least one reference. Typically these refer to chapter/subchapter/paragraphs/etc., as denoted in the IAS Bound Volume. However, other references may also be present.

· Label: A label is text that describes a component and/or composite to a user. A single component or composite may have multiple labels, typically one per language.

· Extended Component: A component that occurs so infrequently that it too insignificant to be considered a regular component. An extended component is represented by a number, must always be accompanied by ordinary components, and must never be the first component in a composite.

## 5.3. Concepts and Considerations

Composites have one overriding requirement: to represent uniquely and unambiguously, a type of financial reporting fact. This requirement ensures that computers and software can “understand” the data they are processing and storing. With this sole purpose, it would be enough simply to supply each fact with a unique identifier and then keep a repository that matches each identifier with its references and labels.

PFS Taxonomy composite element names go beyond this minimal requirement of uniqueness. The PFS Taxonomy uses composite names and these names follow a pattern that, while of not sufficient rigor and consistency that the names can be decomposed and interpreted by software, it is nevertheless structured well enough to assist humans who must do taxonomy maintenance with a hint as to the meaning of each concept. Composite names are like the lines, arrows and other indicators painted on an airplane fuselage: the plane flies just as well without them, but the maintenance engineers can do their work more efficiently because they can quickly spot what they are looking for.

### Basic Considerations

The PFS Taxonomy composite element names are XML-compliant element names. As such, each begins with a letter and is devoid of spaces and other XML Schema-prohibited characters. Composites are made up of two or more components, including extended components. Each component in a composite is separated with a ‘dot’ [ . ] The intent of ‘dot’ is to facilitate searching and scanning. Although computers may or may not be able to make sense out of a composite element name, a human can, provided the naming convention follows rules.

The goal of each composite element name is to contain a small number of components that define major distinctions. If the composite element has too many components and too much detail, the additional detail adds little value – it is better to just use an extended component, so as to ensure uniqueness.

### Composite Element Names are not Hierarchical in Nature

The order in which components in a composite element name are combined should not be interpreted as a hierarchy. Although some composite element names may “appear” to resemble this relationship, it is mere coincidence. All components in a composite element name are equal in stature and there is no implied hierarchy within the composite element name. Hierarchy is expressed in the XBRL linkbases.

For example, the composite element name [inx.npl], which is linked to the English label “Net Profit (Loss) Transferred to Income”, does not include the component that represents “Income Statement”. This is because [inx.npl] completely and sufficiently represents the fact “Net Profit (Loss) Transferred to Income”. In addition to appearing as a descendant of “Income Statement”, [inx.npl] is also a descendant of “Statement of Changes in Equity” and “Statement of Cash Flows”.

### Detailed Considerations

Nearly all PFS Taxonomy composite element names contain a component that represents one of the concepts outlined in the IAS Framework, IAS 7 and IAS 8: Position (asset, liability, equity), performance (income, expense, profit or loss), or cash flow (flow).

There are exceptions to this general rule. One such example is when a fact that can be either income or expense depending on circumstances represented by the instance document where it is used. In this example, a third ‘state’ – income or expense – exists. The composite [inx.dsp.dto] represents “Gain (Loss) on Disposal of Discontinuing Operation”, which can be either an income or an expense.

## 5.4. Primary Components

The primary components are the “commonly reused” components. There are two types of primary components: a) prefix, and b) suffix.

### Prefix Components

Prefix components are the “building blocks” of every PFS Taxonomy composite element name. Every composite name must contain at least one prefix component. Essentially, every possible financial disclosure is a refinement of one of the prefix components. Prefix components usually (but do not have to) appear first in a composite element name. These components typically fall into one of four categories:

1. Position: These are: a) asset, b) liability, c) equity, and d) asset or liability. These are essentially, the “real” accounts. When one of these four components is present, none of the other three will be present. They are mutually exclusive.
Typically, the prefix position components are followed immediately by more descriptive position element, such as “cash” or “payables”, although, in the case of assets and liabilities, a “current/non-current” component may be inserted between, if such designations are used. In addition, when summary accounts (e.g., total assets) are present, the prefix position element may not be accompanied by a more descriptive position element.

2. Performance: These are a) income, b) expense, c) income or expense, d) profit or loss. These are essentially the “nominal” accounts. When one of these four components is present, none of the other three will be present. They too are mutually exclusive.
Income and expense [inx] is used to represent unknown future values, as mentioned in Detailed Considerations, and also “gains and losses”, as there is no gain/loss component (as IAS Framework considers gains and losses to be income and expenses, respectively).

3. Stand-alone Components: These are essentially groupings of position, performance and other elements. The include the a) income statement, b) balance sheet c) statement of cash flows, d) statement of changes in equity, e) statement of recognized gains and losses, and f) notes and disclosures. These composite elements are also components (by themselves) in that they are each fully represented by only one component.

4. General Prefix Components: These include a) cash flows, b) change (in) and, c) disclosures.

Position and performance components will not appear together in a composite name. However, both position and performance elements may appear with the general prefix components.

### Suffix Components

The suffix components are of two basic types that can broadly be categorized as either “flows” or “adjectives”. Flow components typically represent changes in position elements. The “adjective” components (general suffix components) typically describe the state of a composite element. The “other” [otr] suffix component is always last in a composite name when used and simply represents the catchall term “other.”

# 6. Sample Company Sample Instance Document

## 6.1. Introduction

An example instance document that accords with the PFS Taxonomy, Sample Company, at http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/SampleCompany-2002-09-15.xml (xml) and a Acrobat version of the accounts is at http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/SampleCompany-2002-09-15.pdf (PDF). Sample Company provides an example of how instance documents will apply the taxonomy.

## 6.2. Balance Sheet Example

Figure 11 shows the Consolidate Balance Sheet for Sample Company for the Year Ended 31 December 2002 with comparative information for 31 December 2001.

Figure 11: Balance Sheet of Sample Company

The instance document uses a total of five contexts to represent information in the four statements. Three context represent instants of time: “Current_AsOf” for the 31 December 2002, “Prior_AsOf” for the 31 December 2001 and “PriorPrior_AsOf” for the 31 December 2000. The last item is required for the Statement of Changes in Equity There are two contexts for periods: “Current_ForPeriod” for the year ended 31 December 2002 and “Prior_ForPeriod” for the year ended 31 December 2001.

Taking Minority Interest as an example, the Balance Sheet shows €91,000 as at 31 December 2002 and €90,400 as at 31 December 2001. These facts are represented in the instance document as:

<iascf-pfs:lqy.mna numericContext="Current_AsOf">91000</iascf-pfs:lqy.mna>

<iascf-pfs:lqy.mna numericContext="Prior_AsOf">90400</iascf-pfs:lqy.mna>

The shows a namespace declaration “iascf-pfs”. When we follow the links within the instance document we find:

xmlns:iascf-pfs="http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15"

The namespace declaration links the instance document back to the XBRL IASCF PFS taxonomy.

The fact for Minority Interest for the Year Ended 31 December 2002 in the instance document also refer to the following Numeric Context: “numericContext="Current_AsOf"”

When we follow the links within the instance document we find:

<numericContext id="Current_AsOf" precision="18" cwa="true">

<entity>

<identifier scheme="http://www.sampleCompany.com">Sample Company</identifier>

</entity>

<period>

<instant>2002-12-31</instant>

</period>

<unit>

<measure>iso4217:EUR</measure>

</unit>

We can see that this provides information on the entity, in this case Sample Company; the period, in this case the instant in time of 31 December 2002 and the currency, in this case Euros, according to the ISO 4217 enumerated list of currencies.

# 7. Review and Testing, Updates and Changes

## 7.1. Change Log

None at this time.

## 7.2. Updates to this Taxonomy

This taxonomy will be updated with revisions for errors and new features within the following guidelines:

· Since financial statements created using a taxonomy must be available indefinitely, the taxonomy must be available indefinitely. All updates will take the form of new versions of the taxonomy with a different date. For example, the taxonomy http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15.xsd will never change. New versions will be issued under a different name, such as “http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2003-12-31/iascf-ci-pfs-2002-12-31.xsd”. This will ensure that any taxonomy created will be available indefinitely.

- It is anticipated that this taxonomy will be updated as required to incorporate changes in generally accepted accounting principles and business reporting norms.

## 7.3. Errors and Clarifications

The following information relating to this taxonomy will be accumulated:

- Errors that are brought to the attention of the preparers of this specification;
- Workarounds where appropriate and available;
- Clarification of items which come to the attention of the editors via comments and feedback.

If you wish to report an error or require a clarification, please provide feedback as indicated in the “Comments and Feedback” section of this document.

## 7.4. Comments and Feedback

Comments and feedback are welcome, particularly ideas to improve this taxonomy. If you have a comment or feedback or wish to report an error, post comments to:

xbrlfeedback@iasb.org.uk (mailto:xbrlfeedback@iasb.org.uk)

# 8. Acknowledgements

A tremendous effort has gone into creating this piece of intellectual property that is being licensed royalty-free worldwide by the IASCF and XBRL International for use and benefit of all. The IASCF and members of XBRL International believe that this cooperative effort will benefit all participants in the financial information supply chain.

The IASCF and XBRL International would like to acknowledge the contributions of the following individuals for their work in the creation of this taxonomy, and to their organizations that provided funds and time for their participation in this effort:

#### Name | #### Organization | #### Accounting Jurisdiction
Alastair Boult | Audit New Zealand | New Zealand
Roger Debreceny | Nanyang Technological University | Singapore
Kersten Droste | PricewaterhouseCoopers | Germany
Thomas Egan | Deloitte and Touche | Singapore
Dave Garbutt | FRS | South Africa
Preetisura Gupta | PricewaterhouseCoopers | Singapore
David Hardidige | Ernst and Young | Australia
David Huxtable | KPMG | Australia
Walter Hamscher | Standard Advantage | USA
Charles Hoffman | UBMatrix | USA
Josef Macdonald | Ernst and Young | New Zealand
Gillian Ong | Nanyang Technological University | Singapore
Ong Suat Ling | Andersen | Singapore
Paul Phenix | Australian Stock Exchange | Australia
Kurt Ramin | IASB | IAS
David Prather | IASB | IAS
Julie Santoro | KPMG | IAS
Mark Schnitzer | Morgan Stanley | USA
Geoff Shuetrim | KPMG | Australia
Stephen Taylor | Deloitte and Touche | Hong Kong
Bruno Tesniere | PricewaterhouseCoopers | Belgium
Alan Teixeira | University of Auckland | New Zealand
Jan Wentzel | PricewaterhouseCoopers | South Africa
Charles Yeo | Ernst and Young | Singapore

# 9. XBRL International Members

A current list of corporate members of XBRL International can be found at the www.xbrl.org web site.

# 10. Appendix – Naming Convention

## 10.1. Primary Components

### Prefix Components

Prefix components are typically (but do not have to be) the first component in a composite element name.

#### Position Prefix Components

Component | Component Label | Rule
ast | asset | Always first when expressing a numeric position value
eqy | equity
lia | liability
lqy | Equity or liability

#### Performance Prefix Components

Component | Component Label | Rule
exp | expense | Always first when expressing a numeric performance value
inc | income
inx | income or expense
pls | profit or loss

#### Stand-alone Prefix Components

Stand-alone components are groupings in the taxonomy for other composites.

Component | Component Label | Rule
bst | balance sheet | Stand-alone component. All are containers for groups of other composites
cfs | cash flow statement
cne | changes in net equity (statement of)
ist | income statement
rgl | recognized gains and losses (statement of)
nds | notes and disclosures

#### General Prefix Components

Component | Component Label | Rule
dcl | disclosure | Always first when used; can be used with any other elements
cfl | cash flow | Always first when expressing a numeric item.
chg | change (change in) | Applies to position elements and precedes position elements. Typically follows the [cfl] component.

### Suffix Components

Suffix components are typically (but do not have to be) the last component in a composite element name and are commonly exist with other suffix components.

#### Flow Suffix Components

Component | Component Label | Rule
flw | flow | Typically the last component unless any “general suffix components” are present, in which case the flow components will precede any “general suffix components”. If one of these three suffix components is present in a composite name, neither of the other two will be present.
ifl | inflow
ofl | outflow

#### General Suffix Components

Component | Description |
end | Label | ending, conclusion
Rule | Last unless [net], [otr] or [xtl] are present, in which it precedes these
Context | Applies to amounts that represent an ending balance for a specific reporting period. Only position elements may contain the [end] component
Example | [ast.cce.end] = Cash and cash equivalents at end of period

Component | Description |
beg | Label | beginning, start
Rule | Last unless [net], [otr] or [xtl] are present, in which it precedes them.
Context | Applies to amounts that represent a beginning balance for a specific reporting period (e.g., from 2002-01-01 to 2002-12-31) versus the ending balance of another period (2001-12-31). Only position elements may contain the [beg] component.
Example | [eqy.rrv.beg.net] = Revaluation Reserves Beginning Balance (net)

Component | Description |
ttl | Label | total
Rule | Last unless [cur] or [otr] or both are present, in which it precedes either or both
Context | Used to express Y-axis totals in XBRL
Example | [ast.tor.rec.rel.ttl.cur] = Related Party Receivables, Net, Current

Component | Description |
adj | Label | adjustment, adjusting (event)
| Rule | Typically follows [rsm] or [cim]
| Context | 1) Can represent capital maintenance adjustments (increases or decreases) to equity. Often used with [rvl] and [rsm] 2) Can represent a non-cash adjustment
| Example | [cfl.ops.inx.adj] = Adjustments to Reconcile to Profit (Loss) From Operations

Component | Description |
otr | Label | other
| Rule | Always last
| Context | Represents any “other” designation. Only one [otr] per composite element name
| Example | [cfl.ops.cdm.otr] = Other Cash Flows from (Used in) Operations”

Key | Component | Component Label
1 | 1qr | 1q
2 | 2qr | 2q
3 | 3qr | 3q
4 | 4qr | 4q
5 | aar | amount at risk
6 | aat | allowed alternative treatment
7 | abp | assets to be disposed
8 | abs | alternative balance sheet totals
9 | abt | asbestos treatment
10 | aca | agricultural activity
11 | acc | Accumulated
12 | ace | accrued expenses
13 | acf | accounted for/ accounting for
14 | ach | accounting change
15 | aco | acquired company
16 | acp | accounts payable
17 | acq | acquisition/ acquired
18 | acr | accrue/ accrued/ accrual
19 | acs | administrative cost
20 | act | actuarial
21 | add | addition/ additional
22 | ade | Addressee
23 | adj | adjustment, adjusting (event)
24 | adm | advertisements/ advertising
25 | ado | Adoption
26 | ads | Address
27 | adt | Advertising
28 | adv | Advance
29 | aet | Services of employees terminated
30 | afl | Affiliate(s)
31 | afs | Available for sale (financial asset)
32 | agg | Aggregate
33 | agp | Agricultural produce
34 | agr | Agreements
35 | ahu | Asset held and used
36 | aif | Accountant information
37 | ail | Aaccumulated impairment loss
38 | ale | Assets, liabilities and equity
39 | all | Allowance for loan losses
40 | alt | Alternative
41 | alw | Allowance
42 | amk | Active market (for trading assets)
43 | amo | Amortization
44 | amt | Amount
45 | amz | Amortized/ amortizable
46 | aol | Asset or liability
47 | aos | Acquisition of own stock/ share
48 | apc | Additional paid-in capital
49 | apd | Applied
50 | apl | Accumulated profit or loss
51 | app | Appropriated
52 | aps | Amount per share
53 | apy | Accounting policy/ principle
54 | aqr | Available for sale movements to equity reserves
55 | arc | Accounts receivable
56 | ard | Acquired in-process research and development
57 | arg | Arrangements
58 | arp | Audit report
59 | arr | In arrears
60 | art | artisitic
61 | asc | associate
62 | asd | accounting standards
63 | asg | assigned [to]
64 | asm | assessments
65 | asr | asset retirement
66 | ass | assumed/ assumptions
67 | ast | asset
68 | atp | anticipate/ anticipated
69 | ats | applicable/ attributable to common stockholders
70 | att | accountant's report
71 | atx | after tax
72 | aty | activity; activities
73 | aul | allowance for uncollectible lease payments
74 | avo | average over
75 | avs | adverse
76 | bas | basis of; basis used to
77 | bat | ending accumulated balances of all type
78 | bbl | bank balances
79 | bcs | borrowing cost
80 | bcw | before changes in working capital
81 | bec | billings in excess of cost
82 | bef | before
83 | beg | beginning, start
84 | bel | basic earnings (loss) per share
85 | bet | ending accumulated balances of each type
86 | bia | biological asset
87 | blg | building
88 | bmt | benchmark treatment
89 | bnd | bonds
90 | bnk | bank
91 | bns | bonus shares
92 | bod | bank overdrafts
93 | boe | breakdown of ordinary and extraordinary net profit
94 | bon | bonus
95 | bps | basic earnings per share
96 | brc | bankruptcy.code
97 | brw | borrowing(s)
98 | bsg | business segment
99 | bso | balance sheet classification based on operating cycle
100 | bst | balance sheet
101 | btx | before tax, pre-tax
102 | bus | business
103 | bzc | business combinations
104 | bzd | business divestiture
105 | caa | ias compliance and adoption
106 | cad | customer advances or deposits
107 | cae | change in accounting estimate
108 | cal | charged against liability
109 | can | cancellation
110 | cap | change in accounting policy/ principle
111 | cas | contingent asset
112 | cbd | cannot be determined
113 | cbo | contributions by owners
114 | cbp | cannot be provided
115 | cce | cash and cash equivalents
116 | ccm | claims subject to compromise
117 | ccp | concepts
118 | ccr | concentration of credit risk
119 | ccs | current service cost (of defined benefit obligation)
120 | cda | changes in and disagreements with accountants
121 | cdl | credit losses
122 | cdm | cash flow reconciliation for operating activities, direct method
123 | cdt | credit
124 | cdv | cash dividend
125 | ceq | cash equivalents
126 | cer | certain
127 | ces | cash cash equivalents and short term investments
128 | cfh | cash flow hedge/ hedging
129 | cfi | compound financial instrument
130 | cfl | cash flow
131 | cfs | cash flow statement
132 | cgs | cost of goods sold
133 | cha | charges
134 | chg | change, change in
135 | chi | comprehensive income
136 | chr | characteristics/ features
137 | cim | cash flow reconciliation for operating activities, indirect method
138 | cip | construction in progress
139 | cit | city
140 | cla | capital leased assets
141 | clc | compliance
142 | cli | contingent liability
143 | clm | claim
144 | clo | call option
145 | cls | class, classification, category
146 | cma | Compensated Absences
147 | cmm | commitments
148 | cmp | commercial paper
149 | cms | common (ordinary) stock/ share
150 | cmy | commodity
151 | cne | changes in net equity (statement of)
152 | cnt | control (corporate governance)
153 | cnv | converted, convertible, conversion
154 | cob | constructive obligation
155 | col | collateralize (pledge as security)
156 | com | compensation
157 | con | consolidated/ consolidation+c865
158 | cop | comparable/ comparability
159 | cor | contract receivables
160 | cos | cost of sales
161 | cot | contractor
162 | cpa | comparative
163 | cpc | cost plus [construction] contract
164 | cpe | complete
165 | cpl | capital reserves
166 | cpo | component
167 | cpr | compliance report
168 | cps | common (ordinary) earnings per share
169 | cpt | capital
170 | cpu | computer
171 | cpy | copyrights
172 | cpz | capitalized (capitilization of)
173 | cro | creditor
174 | crr | capital redemption reserves
175 | cry | currency
176 | csc | construction contract
177 | csh | cash
178 | csm | cost method (accounting for investments)
179 | csn | consideration
180 | csp | consolidation principles
181 | css | cost of services sold
182 | cst | cost
183 | csv | cash surrender value
184 | csw | computer software
185 | cta | current tax asset
186 | cta | contract accounting
187 | ctg | contingency
188 | ctl | current tax liability
189 | cto | continuing operation
190 | ctr | contracts or contractual rights
191 | cty | country
192 | cul | customer lists
193 | cum | cumulative/ cumulative effect
194 | cur | current
195 | cus | customer
196 | cwc | changes in working capital
197 | cya | carrying amount
198 | cyf | carryforwards
199 | daa | depreciation and amortization
200 | dat | date
201 | dbl | debt related
202 | dbo | distributions to owners
203 | dbp | defined [employee] benefit plan
204 | dbt | debenture
205 | dcl | disclosure
206 | dcm | disclaimer
207 | dcn | discontinue/ discontinuance
208 | dcp | defined [employee] contribution plan
209 | dcr | decrease
210 | ddp | details of departures from ias
211 | deb | debt
212 | def | deferred
213 | del | diluted earnings (loss) per share
214 | dep | depreciation
215 | des | debt and equity securities
216 | det | debt extinguishment
217 | dev | development
218 | dfd | deferred debt
219 | dfg | departure from gaap
220 | dfi | derivative [financial] instrument
221 | dfm | deferred items
222 | dfn | debt forgiveness
223 | dft | definition
224 | dic | deferred income
225 | dif | different
226 | din | debt instrument
227 | dis | discount
228 | dlc | divisions/ lesser components
229 | dld | dual date
230 | dlo | debt and capital lease obligations
231 | dmc | domicile
232 | dmp | determinable portion
233 | dmt | depreciable amount (of an asset)
234 | dom | domestic
235 | dor | debtor
236 | dpr | depreciation rate
237 | dps | diluted earnings per share
238 | dpt | deposits
239 | drl | direct labor
240 | drm | direct materials
241 | drt | discount rate/ discounted rate
242 | drv | derivative
243 | dsb | distribution
244 | dsc | description
245 | dsg | design
246 | dsp | disposal
247 | dta | deferred tax asset
248 | dtd | deductible temporary [tax] difference
249 | dte | debt to equity
250 | dtl | deferred tax liability
251 | dto | discontinuing/ discontinued operation
252 | dts | details
253 | duf | due from
254 | dut | due to
255 | dvc | development stage companies
256 | dvd | dividend
257 | dvs | dividends per share
258 | ebd | event after the balance sheet date
259 | ebf | employee benefit
260 | ebp | employee benefit plan
261 | ecd | economic dependence
262 | eco | emerged company
263 | ecp | equity compensation plan
264 | ecy | executory
265 | edo | excluding discontinued operations
266 | eep | effects of equity instruments being issued or received from partners
267 | ees | effect on earnings per share if fas 123 applied
268 | eff | effective
269 | eim | effective interest method
270 | eit | exit
271 | emb | embedded (derivative)
272 | emp | employee
273 | end | ending, conclusion
274 | eni | effect on net income if fas 123 applied
275 | enr | environmental
276 | env | environmental liability
277 | eob | expense/ benefit
278 | eoo | effect on operations
279 | epa | exit plan action
280 | epc | exercise price
281 | epe | expose/ exposure
282 | epl | explanatory
283 | epr | expire/ expiration
284 | eps | earnings per share
285 | ept | expect/ expected
286 | eqb | equity compensation benefit
287 | eqi | equity [financial] instrument
288 | eqm | equity method (accounting for investments)
289 | eqp | equipment
290 | eqy | equity
291 | erf | expected to be refinanced
292 | erl | employee related liabilities
293 | erp | employer repurchase
294 | ers | equity reserves
295 | esb | esop benefit
296 | eso | employee stock ownership plan
297 | esp | employee stock purchase plan
298 | est | estimate/ estimated
299 | etd | equity to debt
300 | etl | equity to liability
301 | etn | external
302 | etr | effective income tax rate
303 | ett | employees to be terminated
304 | eur | euro
305 | evr | environmental remediation
306 | evt | event (and circumstances)
307 | exc | exclude/ excluding
308 | exe | exercise/ exercisable
309 | exi | extraordinary item
310 | exp | expense
311 | exr | exchange rate (currency)
312 | ext | extended component (future use)
313 | exy | extraordinary
314 | fas | financial assistance
315 | fcr | franchise rights
316 | fcs | finance cost
317 | fct | foreign currency translation
318 | fde | fundamental error
319 | fdt | federal tax
320 | fed | federal
321 | fee | fees
322 | fgn | foreign
323 | fia | financial asset
324 | fil | financial liability
325 | fin | financial instrument
326 | fip | financial impact
327 | fir | finance receivables
328 | fix | fixtures
329 | fli | financial liability instrument
330 | flr | failure
331 | fls | finance (capital) lease
332 | flw | flow (inflow or outflow)
333 | fma | formula
334 | fna | financing activity
335 | fnd | financial data
336 | fng | finished goods
337 | fnl | financial accounting concepts
338 | fnr | finance revenue
339 | fop | foreign operation
340 | fpc | fixed price [construction] contract
341 | fps | fair presentation
342 | frm | financial risk managemetn
343 | frt | foreign tax
344 | frv | financial review
345 | fsp | funded status of the plan
346 | fst | financial statement
347 | fsy | fiscal year
348 | fta | first time application
349 | ftc | future contracts
350 | ftg | fittings
351 | fun | function
352 | fur | furniture
353 | fut | future
354 | fvh | fair value hedge/ hedging
355 | fvl | fair value
356 | fwc | forward contracts
357 | fxm | foreign exchange movement
358 | fxr | foreign exchange translation reserve
359 | fyr | five year
360 | gaa | general and administrative
361 | gai | gain
362 | gas | goods and services
363 | gcn | going concern
364 | gds | goods
365 | gdw | goodwill
366 | gen | general
367 | gep | group enterprises
368 | ggc | geographic concentration
369 | ggr | government grant
370 | gle | gain(s) and loss(es) recognized in equity
371 | gln | gains (losses) not recognised in income
372 | gol | gain or loss
373 | gpt | gross profit
374 | gro | gross
375 | gsg | geographical (business) segment
376 | gtp | guarantee of debt for third parties [others]
377 | gur | guaranteed
378 | gvi | government investigations
379 | hdg | hedge
380 | hfd | held for trading
381 | hfi | hedging [financial] instrument
382 | hfs | held for sale
383 | hgh | high/ highly
384 | hgl | hedging gain/loss
385 | hgr | hedging reserve
386 | hie | hedge ineffectiveness
387 | hlc | health care
388 | hlg | holding
389 | hnf | hedged commitment no longer qualifies as fair value hedge
390 | hrv | harvest (of biological asset)
391 | hsc | historical cost
392 | htm | held-to-maturity [financial asset]
393 | hyp | hyperinflationary
394 | ibr | interest bearing
395 | ica | internally constructed (generated) asset
396 | ico | incorporation
397 | icp | ias common practice(s)
398 | icr | increase
399 | ido | including discontinued operations
400 | ids | initial disclosure
401 | ifh | ineffective hedging
402 | ifl | inflow
403 | ifn | inflation
404 | ifp | interim financial report (statement)
405 | iic | impact of 1% increase of health cost rate on retirement benefit obligation
406 | iid | impact of 1% decrease of health cost rate on retirement benefit obligation
407 | imp | impairment/ impaired
408 | inc | income
409 | ind | individual
410 | ine | income and expenses
411 | inf | information
412 | inr | interest rate
413 | ins | insurance
414 | int | intangible asset
415 | inv | inventory
416 | inx | income or expense
417 | iod | impairment or disposal
418 | ipc | immediately preceeding
419 | ipd | interim financial reporting period
420 | ipl | impairment loss
421 | ipo | initial public offering
422 | ipt | impact
423 | ipv | improvements
424 | irm | interim
425 | isc | issued capital
426 | iss | issuance/ issue
427 | ist | income statement
428 | itl | interest and dividends on loans to, other debt of, and equity of other entities
429 | itr | income taxes receivable
430 | its | interest in a subsidiary
431 | itt | interest
432 | ity | introductory
433 | iva | investing activity
434 | ive | investee
435 | ivh | investment hedge
436 | ivm | investment
437 | ivp | investment property
438 | jce | jointly-controlled entity (joint venture)
439 | jnp | justification of accounting principle change not provided
440 | laa | loan against allowance
441 | lab | land and buildings
442 | lbi | land, buildings and improvements
443 | lcm | lower of cost or net realisable value
444 | lct | location
445 | lea | lease, leasing, leasehold
446 | lee | lessee
447 | lev | leverage/ leveraged
448 | lfi | life insurance (officer)
449 | lgf | legal form
450 | lgp | legal proceedings
451 | lgt | long term
452 | lia | liability
453 | lic | license
454 | lif | lifo
455 | lim | loan impairment
456 | lip | life insurance policy
457 | liq | liquidity
458 | lir | life or rate
459 | lla | long lived assets
460 | lli | land and land improvements
461 | llp | limited liability companies and partnerships
462 | lnd | land
463 | loa | loan
464 | lob | legal obligation/ litigation
465 | loc | line of credit
466 | loi | lack of independence
467 | lop | loans payable
468 | lor | lessor
469 | los | loss
470 | lqy | liability and equity
471 | lre | labor and related expenses
472 | lse | leases in financial statements of lessees
473 | lso | leases in financial statements of lessees
474 | lsr | leasing receivables
475 | ltd | long term debt
476 | lte | liability to equity
477 | lts | litigation settlement
478 | maa | marketing and advertising
479 | mac | machinery
480 | mal | maximum life
481 | mat | material
482 | mca | merger and acquisition
483 | mch | merchandise
484 | mcm | matters affecting comparability
485 | mda | md&a
486 | mdc | media content
487 | mea | measurement
488 | mep | multi-employer [defined contribution] plan
489 | mgm | materials and goods for manufacture or resale
490 | mgr | merger related
491 | mgt | management
492 | mil | minimum life
493 | min | minimum
494 | mjc | major classes
495 | mkg | marketing
496 | mks | marketable securities
497 | mkt | market
498 | mlp | minimum lease payments
499 | mlt | misleading treatment
500 | mna | minority interests (net assets)
501 | mni | minority interests
502 | mnr | minority interests (net results)
503 | mon | monetary (asset or liability)
504 | mov | movement(s)
505 | mrs | merger reserves
506 | msr | maturities and sinking fund requirements
507 | mtd | method (to determine)
508 | naj | non-adjusting (event)
509 | nal | notes and loans
510 | nam | name
511 | nas | net assets
512 | nat | nature
513 | ncf | non-classified
514 | nch | non-cash
515 | ncp | noncompete
516 | ncr | non-current
517 | nct | non-cash transactions
518 | nds | notes and disclosures
519 | neg | negative goodwill
520 | net | net change, net amount
521 | ney | net equity
522 | ngc | not going concern
523 | nib | non-interest bearing
524 | nic | net income
525 | noc | net of cash acquired
526 | non | non (except non-current)
527 | nop | notes payable
528 | nor | notes receivable
529 | nos | number of shares
530 | not | net of tax (effect)
531 | npl | net profit or loss
532 | npp | net property
533 | nrp | not reported
534 | nrv | net realisable value
535 | nsc | number of securities called
536 | nsp | net selling price (of an asset)
537 | nte | note
538 | num | number
539 | obl | obligation
540 | obs | obsolescence
541 | ocn | overall considerations
542 | oev | obligating event
543 | ofa | other financial assets
544 | off | officer
545 | ofl | outflow
546 | ofs | officers/stockholders
547 | ogs | originally stated
548 | olr | originated loans and receivables
549 | ols | operating lease
550 | omi | omit/ omitted
551 | onc | onerous contract
552 | oop | owner-occupied property
553 | oow | options or warrants
554 | opl | other policies
555 | opn | opinion
556 | opr | option reserves
557 | ops | operating (activities), operation
558 | opt | option (share/ stock)
559 | ord | ordinary
560 | org | originated [financial asset from the enterprise]
561 | ors | other reseves
562 | orw | options, rights or warrants
563 | otr | other
564 | ott | taxes other than income taxes
565 | oty | outlay
566 | out | outstanding
567 | ovh | overhead
568 | pae | accounts payable and accrued expenses
569 | pai | paid
570 | pan | potential assessments
571 | pao | pensions and other postretirement benefit plans (opeb)
572 | par | purchased and retired
573 | pas | purchased and sale
574 | pat | patents
575 | pay | payable
576 | pbf | periodic benefit
577 | pbs | post balance sheet [events]
578 | pco | parent (company)
579 | pcp | principles of consolidation
580 | pcs | preferred and common stock/ share
581 | pdn | production
582 | pdr | proposed dividend reserves
583 | pds | per diluted share
584 | pdt | product
585 | peb | post-employment benefit
586 | pen | pension
587 | peo | post employment benefit obligation
588 | pep | perpetual
589 | pex | prepaid expenses
590 | pfm | pro forma
591 | pfr | pro forma results [with]
592 | pfs | preferred stock/ preference share
593 | pft | profit
594 | php | purchase price
595 | pjb | projected benefit
596 | pla | plan assets
597 | plg | pledge/ pledged
598 | pls | profit or loss
599 | plt | plant
600 | pms | performance measure
601 | pmt | payment
602 | pno | pension obligation/ liability
603 | poa | profit (loss) from operating activities
604 | poi | proportion of items
605 | pop | phase out period
606 | pos | potential ordinary (common) share
607 | pot | per outstanding share
608 | pow | Parent's Ownership
609 | ppa | prior period adjustments
610 | ppd | prepaid
611 | ppe | property, plant and equipment
612 | ppm | principal market
613 | ppn | pre-production
614 | ppo | proportionally
615 | ppr | proportional results of/from
616 | pps | propose/ proposed
617 | ppt | prepayments
618 | pra | principal activity/ activities
619 | prb | post retirement benefit [plan]
620 | prd | period
621 | prg | paragraph
622 | pri | price
623 | prm | premium
624 | pro | process
625 | prp | prior period
626 | prr | prior
627 | prs | prior service
628 | prt | Postretirement
629 | prv | provision
630 | psc | past service cost (of defined benefit obligation)
631 | pse | partnerships and other similar entities
632 | psh | per share
633 | psl | possible loss
634 | pst | presentation
635 | psv | present value
636 | pta | pursuant to acquisition
637 | pto | put option
638 | pty | property
639 | pur | purchase
640 | pvl | par value
641 | pvs | par value per share
642 | qaq | quantitative and qualitative
643 | qlf | qualified
644 | qsi | quasi
645 | qtr | quarter/ quarterly
646 | qua | qualitative
647 | qun | quantitative
648 | rac | related accruals
649 | rag | repurchase agreement
650 | ram | repair and maintenance
651 | rat | rate
652 | raw | raw materials
653 | rby | report body
654 | rcc | recurring charges
655 | rcg | recognition
656 | rci | recently issued
657 | rcn | reconciliation
658 | rco | recourse
659 | rcs | reclassifications/ reclassified
660 | rcu | recorded [under]
661 | rcv | receive
662 | rcy | recovery/ recoveries
663 | rdm | redeem/ redeemable/ redemption
664 | rdr | render/ rendering
665 | reb | rebate
666 | rec | receivable
667 | red | reduce/ reduction
668 | reg | regular
669 | rel | related party
670 | ren | rent/ rental
671 | rep | reporting
672 | req | require/ required
673 | res | reserve
674 | ret | retention
675 | rev | revenue
676 | rfd | refund
677 | rfi | reclassification of financial statement items
678 | rfs | refundable fees for services
679 | rgl | recognized gains and losses (statement of)
680 | rgz | recognized
681 | rig | rights
682 | rin | rate of increase
683 | ris | re-issued
684 | rla | relationship
685 | rlc | relocate/ relocation
686 | rlz | realized
687 | rmt | recoverable amount (of an asset)
688 | rmv | removed
689 | rnd | research and development
690 | rng | range
691 | rob | registered office or principal place of business
692 | rog | reorganizations
693 | ror | rate of return
694 | roy | royalty
695 | rpa | reverse repurchase agreements
696 | rpb | (repayments)/borrowings
697 | rpc | repurchase
698 | rpe | reporting enterprise/ entity
699 | rpm | reporting method
700 | rpt | repayment
701 | rrt | received and remitted for value added taxes
702 | rrv | revaluation reserve
703 | rsc | restricted
704 | rse | resource
705 | rsk | risks
706 | rsm | restatement
707 | rsn | reason
708 | rst | restructuring
709 | rsv | residual value (of an asset)
710 | rte | retained earnings
711 | rtn | retain/ retained
712 | rtr | retirement
713 | rvd | revaluation decrease
714 | rvi | revaluation increase
715 | rvl | revalued, revaluation
716 | rvr | review report
717 | rvs | reversed, reversal
718 | sah | shipping and handling
719 | sal | salary and/ wage
720 | sam | selling and marketing
721 | sas | segment asset
722 | sau | shares authorized
723 | saw | sales allowances
724 | sbc | subscribed capital
725 | sbd | subordinated debt
726 | sbq | subsequent/ subsequently
727 | sco | scope
728 | scp | share capital
729 | scr | securitization (of financial asset)/ securitized
730 | scs | staff cost/ employee expenses
731 | sct | securities
732 | sds | subsequent disclosure
733 | sdv | share dividend
734 | sec | secured
735 | seg | segment
736 | sel | select/ selected
737 | sep | separate/ separately
738 | sfc | computer software costs
739 | sga | selling general and administrative
740 | sgl | single
741 | sgt | signature
742 | shp | share premium
743 | shr | share/ stock
744 | sht | short term
745 | sif | significant influence
746 | sig | significant
747 | sis | shares issued
748 | slb | sale-leaseback
749 | sld | sales discounts
750 | sli | segment liability
751 | slr | sales revenue
752 | slt | state and local taxes
753 | smc | statements covered
754 | smt | subsequent measurement
755 | smy | summary
756 | sod | surplus/ (deficit)
757 | sop | state or province
758 | sou | shares outstanding
759 | spc | specific
760 | spm | supplement/ supplemental
761 | sra | sales returns and allowances
762 | sre | sales returns
763 | sri | shares remaining to be issued in acquisition
764 | srp | segment reporting
765 | srt | segment result
766 | srv | segment revenue
767 | ssa | sensitivity analysis
768 | ssb | share subscriptions
769 | ssl | sale/ sell/ selling
770 | ssp | share/ stock splits
771 | sss | subsidiary's stock
772 | st1 | street 1
773 | st2 | street 2
774 | stb | stock based
775 | stc | stage/ percentage of completion (of construction contracts and/or services)
776 | std | sales type and direct
777 | sti | short-term investments
778 | stm | statement
779 | sub | subsidiary
780 | sup | supplies/ supply
781 | sux | subsequent expenditure
782 | svs | services
783 | swp | swap
784 | sxp | segment expense
785 | tae | travel and entertainment
786 | tar | type and amount at risk
787 | tax | tax
788 | tbd | troubled debt
789 | tbl | tabular
790 | tch | technology
791 | tdr | trend rate
792 | tds | trading securities
793 | ter | terms
794 | tfr | transfer
795 | thy | tax holiday
796 | tit | title
797 | tmb | termination benefit
798 | tmc | 10% or more of consolidated
799 | tmd | temporary differences
800 | tmk | trademarks, brand names
801 | tmt | treatment
802 | toi | item type/ type of item
803 | top | trade and other payables
804 | tor | trade and other receivables
805 | tpy | third party
806 | tra | translation
807 | trd | trading [financial asset]
808 | tri | trading [financial instrument]
809 | trn | trade names
810 | trp | trade payable
811 | trr | trade receivable
812 | trs | trade secrets
813 | trv | translation reserve
814 | tsh | treasury share/ stock
815 | tsn | transition
816 | tsn | translation
817 | ttd | taxable temporary difference
818 | ttl | total (xbrl)
819 | txb | tax base
820 | txc | tax credit
821 | txe | tax effect
822 | txn | transaction
823 | typ | type
824 | uad | unaudited
825 | uam | unamortized
826 | ubr | unbilled receivables
827 | ucn | unconsolidated
828 | uct | uncertainties
829 | uds | undiscounted
830 | uea | undistributed earnings of affiliates
831 | ugr | unguaranteed
832 | uii | unusual or infrequent items
833 | ulf | useful life (of an asset)
834 | uls | use/ utilisation
835 | ulz | unrealized
836 | unb | unbilled
837 | und | unearned (income)
838 | uni | uniting of interests (business combination)
839 | unr | unrestricted
840 | unu | unused
841 | uoe | use of estimates
842 | upe | ultimate parent entity of group
843 | uqs | unqualified/ standard
844 | ura | allowance for doubtful accounts
845 | urc | unrecorded
846 | urz | unrecognized
847 | usc | unsecured
848 | utc | unused tax credit
849 | utl | unused tax loss
850 | vac | vacation
851 | val | value, valuation
852 | var | value at risk
853 | veh | vehicles/ motor vehicles
854 | viu | value in use (of an asset)
855 | vla | valuation allowance
856 | vnd | vendor, supplier
857 | vne | vendor/ supplier and employee
858 | vot | voting
859 | war | warrant (share)
860 | wav | weighted average
861 | wip | work in progress
862 | wof | write off
863 | wor | warrants or rights
864 | wrr | warrant reserves
865 | wry | warranty/ warranties
866 | wtd | write-down
867 | yld | yield
868 | zop | zip or postal code

[1] Significant input for this section came from Alan Teixeira and David Huxtable.