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 (EDAP) 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 Explanatory Disclosures and Accounting Policies (EDAP) 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 EDAP Taxonomy, along with the Primary Financial Statements (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 EDAP 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 EDAP 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 EDAP 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 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. The Draft is now open to comment from throughout the XBRL community. The XBRL element names should be considered complete and stable within the domain of the Taxonomy. Conversely, the XBRL labels, linkbases and references are subject to change. Changes may occur to any of this XBRL data.
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 Explanatory Disclosures and Accounting Policies (EDAP) Taxonomy is released in tandem with the XBRL Global Common Document (GCD) Taxonomy and the Primary Financial Statements (PFS) Taxonomy. 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 report typically in annual, semi-annual or quarterly financial disclosures.
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 this EDAP taxonomy include:
- Accounting Policies
- Explanatory Disclosures to the Financial Statements
- Auditor’s Report
- Management Commentary
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, these 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.
At the date of release of this document no other taxonomy had been formally released, but extension taxonomies are under development for the Australian national jurisdiction.
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-20001006)
- 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 EDAP Taxonomy makes available to users the disclosures of financial and other performance information and accounting policies under the IASB’s IAS Standards.
The EDAP 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.
2.2. Taxonomy Structure
The EDAP Taxonomy contains more than 1,000 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/2002-06-15/iascf-ci-pfs-2002-06-15_elements.pdf) or Excel http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-06-15/iascf-ci-pfs-2002-06-15_elements.xls formats.
The EDAP Taxonomy has three major components, as shown in Figure 1:
Figure 1: Structure of the EDAP Taxonomy
The Financial Statements disclosures incorporates qualitative disclosures on accounting policies (see Section 3.2 Accounting Policies) and primarily quantitative disclosures on financial statements that expand and explain the disclosures made in the Primary Financial Statements (PFS) Taxonomy (see Section 3.3 Enhanced Disclosures).
The Auditor’s Report provides elements that categorise the typical disclosures made in such a report (see Section 3.4 Auditor’s Report).
The Management Commentary provides the typical disclosures made in the Management Discussion and Analysis (MD&A) as it is named in the USA or its equivalently named section of the financial statements made in other jurisdictions (see Section 3.5 Management Commentary).
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 so “different”, “Different” and “DIFFERENT” can all exist within the same taxonomy because they are considered unique. The EDAP Taxonomy naming convention follows these rules. In particular, element names should not be interpreted as containing a “hierarchical” structure or as indicating relationships with other elements. The taxonomy structure is expressed in the XBRL linkbases.
The current version of the Element Naming Convention in this Working Draft has been automatically generated from the structure revealed in the Element Names. Prior to the release of the Recommendation, this structure will be replaced with a naming convention that is internally consistent and which closely corresponds to the naming convention adopted in the PFS Taxonomy.
2.4. Label Languages
Currently, labels for taxonomy elements are provided in English. In the future, taxonomy labels will be expressed in additional languages.
2.5. References
This Taxonomy provides references to IAS standards. Figure 2 shows the reference elements are used in this taxonomy, using “IAS 1, para 5.6(i)” to illustrate how a reference is matched to these elements:
Figure 2: Reference Naming Structure
|
Name: |
IAS |
|
Number: |
1 |
|
Paragraph: |
5 |
|
Subparagraph: |
6 |
|
Clause: |
i |
2.6. Element Documentation
Many elements use the XML Schema Documentation fields to provide additional information that users may find useful, including the following four descriptors that identify the element and its position in the taxonomy:
- IAS Mandatory – compulsory disclosure items
- IAS Recommended – IAS recommended or discretionary disclosure items
- IAS Common Practice – line items “expected” to be found in financial statements
- Balancing Item – non-mandatory, but otherwise essential line items e.g. subtotals
2.7. 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/edap/2002-06-15/iascf-ci-edap-2002-06-15.htm (HTML Format)
http://www.xbrl.org/taxonomy/int/iascf/ci/edap/2002-06-15/iascf-ci-edap-2002-06-15.pdf (PDF Format)
http://www.xbrl.org/taxonomy/int/iascf/ci/edap/2002-06-15/iascf-ci-edap-2002-06-15.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/edap/2002-06-15/iascf-ci-edap-2002-06-15_elements.pdf (PDF Format)
http://www.xbrl.org/taxonomy/int/iascf/ci/edap/2002-06-15/iascf-ci-edap-2002-06-15_elements.xls (Excel Format)
The explanatory documents for the Primary Financial Statements (PFS) Taxonomy elaborate a number of concepts that are relevant for this EDAP Taxonomy. The Explanatory documentation for the PFS Taxonomy is at:
http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-06-15/iascf-ci-pfs-2002-06-15.htm (HTML Format)
http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-06-15/iascf-ci-pfs-2002-06-15.pdf (PDF Format)
http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-06-15/iascf-ci-pfs-2002-06-15.doc (Word 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/edap/2002-06-15/iascf-ci-edap-2002-06-15.xsd (Schema)
http://www.xbrl.org/taxonomy/int/iascf/ci/edap/2002-06-15/iascf-ci-edap-2002-06-15-references.xml (References linkbase)
http://www.xbrl.org/taxonomy/int/iascf/ci/edap/2002-06-15/iascf-ci-edap-2002-06-15-labels.xml (Labels linkbase)
http://www.xbrl.org/taxonomy/int/iascf/ci/edap/2002-06-15/iascf-ci-edap-2002-06-15-presentation.xml (Presentation linkbase)
http://www.xbrl.org/taxonomy/int/iascf/ci/edap/2002-06-15/iascf-ci-edap-2002-06-15-calculation.xml (Calculation linkbase)
http://www.xbrl.org/taxonomy/int/iascf/ci/edap/2002-06-15/iascf-ci-edap-2002-06-15-definition.xml (Definition linkbase)
3. Items to Note in Using the Taxonomy
3.1. Introduction
The following explanation of the taxonomy, the taxonomies with which this EDAP Taxonomy is designed to interoperate, and examples of how to interpret the EDAP Taxonomy are provided to make the EDAP Taxonomy easier to use. Please refer to the detailed printout of the EDAP Taxonomy as you go through this explanation (http://www.xbrl.org/taxonomy/int/iascf/ci/edap/2002-06-15/iascf-ci-edap-2002-06-15_elements.pdf). This explanatory document is designed to provide an overview of the EDAP 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 EDAP Taxonomy and other cognate taxonomies.
3.2. Accounting Policies
The Accounting Policies section of the EDAP taxonomy is designed to provide pointers to appropriate constituents of accounting policies adopted by entity. This disclosure is typically made in the first note to the financial statements. The elements of the Accounting Policies section of the EDAP taxonomy is shown in Figure 3:
Figure 3: Structure of Accounting Policies
3.3. Enhanced Disclosures
The Explanatory Disclosures are modeled on the structure found in the PFS Taxonomy. The major elements of the Enhanced Disclosures are shown in Figure 4:
Figure 4: Enhanced Disclosures
For each element in the Balance Sheet component of the Financial Statement Enhanced Disclosures, there is a relatively consistent structure that determines the closing balance of the asset or liability. This structure is illustrated in Figure 5. Whilst this general pattern holds, there are differences between classes of assets or liabilities that arise from the particular disclosure requirements of the IASs and/or from the essential nature of the item. For example, the disclosures for Investment Properties are necessarily somewhat different from those of Property Plant and Equipment.
In addition, the nature of enhanced disclosures vary with the nature of assets or liabilities. Required disclosures on Deferred Tax are, for example, driven by the particular requirements of IAS 12.
Figure 5: Structure of Changes in Assets or Liabilities
The makeup of Property, Plant and Equipment is shown in Figure 6:
Figure 6: Makeup of Property, Plant and Equipment
The enhanced disclosures on the Income Statement component of the taxonomy provide both descriptive, qualitative disclosures which explain the primary disclosures made in the PFS Taxonomy as well provide additional quantitative disclosures to supplement the disclosures made in that taxonomy.
For example, the disclosures made on revenue are primarly additional quantitative disclosures to supplement the total revenue element in the PFS taxonomy, as shown in Figure 7:
Figure 7: Disclosures on Revenue
Conversely the disclosures relating to Discontinuing Operations primarily provide enhanced explanatory disclosures which supplement the Primary Financial Statements, as shown in Figure 8:
Figure 8: Discontinuing Operations Disclosures
Where appropriate, disclosures in this section of the EDAP Taxonomy will be linked to the PFS Taxonomy by “same as” links.
3.4. Auditor’s Report
As shown in Figure 9, the Auditor’s Report provides a complete dissection of the typical disclosures made in such a report:
Figure 9: Structure of Auditor's Report
3.5. Management Commentary
The Management Commentary provides a skeleton for tagging the MD&A or similar management performance overview, as shown in Figure 10:
Figure 10: Management Commentary
3.6. Linked Information
Often it is necessary to separate element information that “rolls” up in accordance with the concept of parent-child relationships, in order to display it in different sections of the taxonomy. For example, the details of classes of Property, Plant and Equipment appear separately in this Explanatory Disclosure and Accounting Policies (EDAP) Taxonomy from their parent element “Property Plant and Equipment” in the PFS Taxonomy. These elements are labeled in the description field with the “same as” label.
The “same as” concept is consistent with 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” label and which have the same numeric context have different content values.
3.7. Namespaces
Namespaces are an XML concept. XBRL, using XML Schema 1.0, uses XML namespaces in its schemas and instance documents. The purpose of a namespace is to identify the context of any particular XML element. Using namespaces removes any ambiguity or confusion that may arise as a result of elements from different contexts sharing the same element name.
For example, the PFS Taxonomy uses the composite name “ast.cce” to represent “cash and cash equivalents”. If the United Kingdom creates an XBRL taxonomy that also uses “ast.cce”, there needs to be a “differentiating” mechanism. Using qualified namespaces – the XML way to say “required” – namespaces, the PFS Taxonomy “cash and cash equivalents” becomes iascf-pfs:ast.cce and the United Kingdom’s would be uk:ast.cce. The namespace simply adds a contextual prefix to any given XML element.
The namespaces relevant to this EDAP Taxonomy are:
· iascf-edap, Explanatory Disclosure and Accounting Policies
· xbrl-gcd, XBRL Global Common Document
· iascf-pfs, IAS Primary Financial Statements
4. Naming Convention
4.1. Introduction
The current version of the Element Naming Convention in this Working Draft has been automatically generated from the structure revealed in the Element Names. Prior to the release of the Working Draft, this structure will be replaced with a naming convention that is internally consistent and which closely corresponds to the naming convention adopted in the PFS Taxonomy.
5. Review and Testing, Updates and Changes
5.1. Change Log
None at this time.
5.2. 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/edap/2002-06-15/iascf-ci-edap-2002-06-15.xsd will never change. New versions will be issued under a different name, such as http://www.xbrl.org/taxonomy/int/iascf/ci/edap/2003-12-31/iascf-ci-edap-2003-12-31.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.
5.3. Errors and Clarifications
The following information relating to this taxonomy will be accumulated:
- Errors which 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.
5.4. 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)
6. Acknowledgements
A tremendous effort has gone into creating this piece of intellectual property that is being placed in the public domain 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 |
US |
|
Charles Hoffman |
UBmatrix |
US |
|
Josef Macdonald |
Ernst and Young |
New Zealand |
|
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 |
US |
|
Geoff Shuetrim |
KPMG |
Australia |
|
Bruno Tesniere |
PricewaterhouseCoopers |
Belgium |
|
Stephen Taylor |
Deloitte and Touche |
Hong Kong |
|
Jan Wentzel |
PricewaterhouseCoopers |
South Africa |
|
Charles Yeo |
Ernst and Young |
Singapore |
7. XBRL International Members
The following is a listing of members of XBRL International as of March 3, 2002:
ACCPAC International, Inc.; ACL Services Ltd.; Advisor Technology Services, LLC; American Institute of CPAs; Andersen; ANZ Bank; Asia Securities Printing; Anthem Software; Audicon; Australian and New Zealand Banking Group, Ltd; Australian Prudential Regulation Authority; Australia and New Zealand Banking Group; Australian Stock Exchange; Bank of America, BDO Seidman, LLP; Beacon IT; Best Software; Bowne & Co., Inc.; Bridge Information Systems; Bryant College; Business Wire; California State University, Northridge; Canadian Institute of Chartered Accountants; CaseWare International Inc.; Certified General Accountants of Canada Association of Canada; Cogniant, Inc.; Council of Koninklijk Nederlands Instituut van Registeraccountants (NIVRA); Count-net.com SA; CPA Australia; CPA2Biz; Crowe, Chizek and Company, LLP; Creative Solutions; DATEV e.G.; Defense Finance and Accounting Service (DFAS); Deloitte Touche Tohmatsu; Deutsche Bank AG; Deutsche Börse AG; Deutsche Bundesbank; Deutsche Vereinigung für Finanzanalyse und Asset Management; Diva Software; Dow Jones & Company, Inc.; Dresdner Kleinwort Wasserstein; DRSC; EDGAR Online, Inc.; eKeeper.com; eLedger.com, Inc.; Elemental Interactive; e-Numerate Solutions Incorporated; ePace! Software; ePartners, Inc.; Epicor Software Corporation; Ernst & Young; Federal Deposit Insurance Corporation; Fidelity Investments; Financial Reporting Solutions (Pty) Ltd.; Financial Software Group; FinArch; FRx Software Corporation; Fujitsu; Gcom2 Solutions; General Electric Company; Global Filings, Inc.; Grant Thornton LLP; Haarmann, Hemmelrath & Partner; Hitachi; Hitachi System and Services; HOLT Value Associates; Hong Kong Society of Accountants; Hyperion Solutions Corp.; IBM; IBMatrix; IDW; I-Lumen, Inc.; Information Management Australia Pty Ltd; Infoteria Corporation; InnoData GmbH; Innovision Corporation; Institut der Wirtschaftsprüfer; Institute of Chartered Accountants in Australia; Institute of Chartered Accountants in England & Wales; Institute of Chartered Accountants in Ireland; Institute of Certified Public Accountants in Singapore; Institute of Chartered Accountants of New Zealand; Institute of Management Accountants; International Accounting Standards Board; International Federation of Accountants J.P. Morgan Chase; Japan Digital Disclosure Inc.; Japan Notary Organization; JISA (Japan Information Service Industry Assn); KPMG; KPMG Consulting; Lawson Software; Microsoft Corporation; Microsoft Great Plains Software, Inc.; MIP, Inc.;MIS Deutschland GmbH; Moody's Risk Management Services, Inc.; Morgan Stanley; Multex.com, Inc.; National Center of Charitable Statistics (NCCS); National Information Infrastructure Enterprise Promotion Association (Taiwan); Navision; NEC Planning Research, Inc. (Japan); NetLedger, Inc.; New River, Inc.; Newtec; Nihon Keizai Shimbun, Inc.; Oinke, Inc.; PCA Software; PeopleSoft, Inc.; PPA GmbH; Practitioners Publishing Company; PricewaterhouseCoopers; R.R. Donnelley Financial; Reuters Group LP; RIA; Sage Software; SAP AG; Seattle Pacific University Center for Professional Development; Software AG; Standard and Poor's; Syspro; Takara Printing; Teikoku Data Bank; The Woodburn Group; Thomson Financial; Tokyo Shoko Research; U.S. Census Bureau; XBRL Solutions, Inc.