2.1 This specification

This Specification consists of this document Inline XBRL Part 1: Specification 1.1 and [Inline XBRL Schema] and all errata corrections, if any.

2.2 Conventions used in this document

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

The key words attribute, content, element, element type or type, escaped, ID, root, valid and XML document in this document are to be interpreted as described in the [XML] specification.

The key words expanded name, local name, namespace, namespace name and namespace prefix in this document are to be interpreted as described in the [XML Names] specification.

The key words child or children, information item and property or properties in this document are to be interpreted as described in the [XML Infoset] specification.

The key words anyURI, boolean, decimal, facet, integer, NCName, QName, string and value space in this document are to be interpreted as described in [XML Schema Datatypes].

The key words absent, actual value, normalized value, schema normalized value and string in this document are to be interpreted as described in [XML Schema Structures].

The key words discoverable taxonomy set or DTS, extended link, fact, footnote resource, item, s-equal and v-equal in this document are to be interpreted as described in the [XBRL 2.1] specification.

The key words document order and text node in this document are to be interpreted as described in the [XPath 1.0] specification.

The key words errata corrections in this document are to be interpreted as described in [TECH-WG-PROCESSES].

2.3 XML namespace

The XML namespace http://www.xbrl.org/PWD-2013-05-31/inlineXBRL is to be used exclusively for XML components described in this Specification.

Previous versions of this Specification had the following namespaces:

2.4 Namespace prefixes

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

2.5 Definitions

An element is reference-equal to another element if and only if their xlink:href  attributes refer to the same resource according to the rules of [XML Base], and the elements are otherwise s-equal.

3.1 The Inline XBRL Document Set

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

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

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

An Inline XBRL Element is any element defined by this Specification with a namespace name which has a value of http://www.xbrl.org/PWD-2013-05-31/inlineXBRL.

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

A Markup Element is an XML element which does not have its namespace name listed in Section 2.4.

The following attributes are defined in this Specification:

3.2 The Target Document

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

An XBRL instance document is XBRL-valid if it can be validated as described in [XBRL 2.1].

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

For each unique value of the {target} property on such Inline XBRL Elements there MUST exist a Target Document containing all the XBRL facts and [XLINK]-specified relationships which are required by the mapping rules prescribed in this Specification for the Inline XBRL Elements with that value of the {target} property.

3.3 Processors

3.4 The schema

The normative copy of the XHTML + iXBRL Schema is defined in [Inline XBRL Schema].

For convenience, a non-normative version can be obtained at http://www.xbrl.org/PWD-2013-05-31/inlineXBRL/xhtml-inlinexbrl-1_1.xsd.

4.1 Definition

The ix:continuation element is used to define data that is to be treated as part of ix:footnote or ix:nonNumeric elements, and has the following properties:

The purpose of the ix:continuation element is to define text content which is to be added to the {continuous content} property of ix:footnote or ix:nonNumeric elements. It has no other use.

5.1 Definition

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

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

6.1 Definition

The ix:footnote element represents the link:footnote element, and has the following properties:

The ix:footnote element is tied to the XBRL fact or facts that it refers to by the use of the ix:relationship element.

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

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

In some cases, however, the components of {value} are interwoven with other elements to the extent that simple exclusion is not sufficient. In this case, the ix:continuation element can be used to split the components between non-contiguous elements.

7.1 Definitions

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

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

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

The ix:denominator and ix:numerator elements support scaling, negative numbers and format transformations as described in Section 10 below.

7.2 Mapping

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

8.1 Definition

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

9.1 Definition

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

10.1 Definition

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

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

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

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

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

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

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

Negative values are indicated by including a sign attribute.

10.2 Mapping

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

10.3 Example

11.1 Definition

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

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

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

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

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

In some cases, however, the components of {value} are interwoven with other elements to the extent that simple exclusion is not sufficient. In this case, the ix:continuation element can be used to split the components between non-contiguous elements.

11.2 Mapping

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

11.3 Example

12.1 Definition

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

12.2 Mapping

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

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

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

13.1 Definition

The ix:relationship element has the following properties:

The ix:relationship element is used to define relationships between XBRL facts or between XBRL facts and footnote resources. The type of relationship is indicated by the value of the arcrole attribute, such as http://www.xbrl.org/2009/arcrole/fact-explanatoryFact for fact to fact relationships.

13.2 Mapping

If the elements in the {references} property are ix:footnote elements, then for each F in the {facts} property there MUST for each element N in the {references} property exist in the Target Document identified by the {target} property of F a footnote resource n with relationship r from the XBRL fact f which satisfies the applicable mapping rules prescribed in this Specification for F, where the relationship r is defined by a link:footnoteArc element (with xlink:arcrole attribute equal to the {arcrole} property) within a link:footnoteLink element (with xlink:role attribute equal to the {link role} property), such that:

1. for each of the attributes in the {other attributes} property of N, n shall have a matching attribute with a value equal to the {other attribute value} property of N;
2. the content of n is equal to the {value} property of N;
3. the id attribute of n is equal to the value of the {id} property of N;
4. the value t of xml:lang in scope for n shall be equal to the value T of xml:lang in scope for N;
5. the xlink:role attribute of n is equal to the {footnote role} property of N; and
6. the xlink:title attribute of n is equal to the {title} property of N.

Otherwise, for each element F in the {facts} property there MUST for each element N in the {references} property exist in the Target Document identified by the {target} property of F an XBRL fact n with relationship r from the XBRL fact f where both facts satisfy the applicable mapping rules prescribed in this Specification for f and F respectively, and the relationship r is defined by a link:footnoteArc element (with xlink:arcrole attribute equal to the {arcrole} property) within a link:footnoteLink element (with xlink:role attribute equal to the {link role} property).

14.1 Definition

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

14.2 Mapping

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

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

15.1 Definition

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

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

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

The ordering of children in the Target Document is enforced through the {tuple order} property.

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

Inline XBRL supports Inline XBRL Documents which include duplicate XBRL facts. Because this may result in invalid Target Documents it is necessary to remove duplicate elements where these occur in the {tuple content} property.

A corresponding validation rule requires that such duplicate elements be semantically identical. Because this Specification does not require the use of the DTS, the Validating Conformant Processor enforces a potentially more restrictive literal equality by comparing the Whitespace Normalized Values. The Whitespace Normalized Value of an element is the normalized value as defined in [XML Schema Structures] of that element and its attributes and determined as though the value of the whiteSpace facet were collapse.

15.2 Mapping

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

16.1 Transformation Rules

A Transformation Rule is a set of instructions which when applied to the schema normalized value of a given type outputs a value in a format which when included in the Target Document will be XBRL-valid.

The set of Transformation Rules is defined in one or more Transformation Rules Registries, one of which is the Specified Registry.

16.2 The Transformation Rules Registry

The Transformation Rules Registry is a registry structured in accordance with [XBRL Registry].

A Transformation Rules Registry, together with any errata corrections thereto, is identified by a namespace name which MUST incorporate the date that the Transformation Rules Registry was accorded Recommendation status.

Subsequent versions of the same Transformation Rules Registry are identified by a namespace name which MUST differ from other versions only by the incorporated Recommendation date.

16.3 The Specified Registry

The Specified Registry is the Transformation Rules Registry with a namespace name which has the value http://www.xbrl.org/inlineXBRL/transformation/2010-04-20.

The normative copy of the Specified Registry is defined in [Inline XBRL Transformations].

16.4 Processor support for transformations

A Conformant Processor and a Validating Conformant Processor:

• MAY choose to support a given version of a Transformation Rules Registry as identified by its namespace name;

• in supporting a given version of a Transformation Rules Registry MUST support all the Transformation Rules defined in that version of that registry; and

• MUST support the Specified Registry.