Specification for Inline XBRL 0.56

Markup for embedding XBRL metadata inside HTML documents

Public Working Draft 05 March 2008

Copyright ©2008 XBRL International Inc., All Rights Reserved.

This version:
<http://www.xbrl.org/Specification/inlineXBRL-spec-PWD-2008-03-05.html>
Editors:
Ian Stokes-Rees, CoreFiling Limited <ijs@corefiling.com>
Philip Allen, CoreFiling Limited <plega@corefiling.com>
Contributors:
David vun Kannon, PricewaterhouseCoopers <david.k.vun.kannon@us.pwc.com>
Hugh Wallis, XBRL International, Inc. <hughwallis@xbrl.org>
Michael Leditschke, Australian Bureau of Statistics <michael.leditschke@abs.gov.au>
Neil Griffiths, CoreFiling Limited <neil.griffiths@corefiling.com>
Paul Warren, CoreFiling Limited <pdw@corefiling.com>
Ray Lam, Just Systems <ray.lam@justsystems.com>
Walter Hamscher, Standard Advantage <walter@hamscher.com>

Status

Circulation of this Public Working Draft is unrestricted. This document is normative. Other documents may supersede this document. Recipients are invited to submit comments to the authors and contributors, and to submit notification of any relevant patent rights of which they are aware and to provide supporting documentation.

Abstract

Inline XBRL is a standard for embedding XBRL fragments into an HTML document. The objective is to provide documents which can be viewed in a browser while making use of XBRL tags which can be processed automatically by consuming applications. This specification defines the syntax for such documents and how the syntax maps into an XBRL instance.

Table of Contents

1 Introduction (non-normative)
2 About this document
2.1 Conventions used in this document
2.2 XML namespaces
2.3 Prefixes
3 Structure
3.1 The Inline XBRL Document Set
3.2 The Target Document
3.3 The Conformant Processor
4 The exclude element
4.1 Definition
4.1.1 Constraints on ix:exclude
5 The footnoteLink element
5.1 Definition
5.1.1 Validation rules
5.2 Mapping
6 The fraction, denominator and numerator elements
6.1 Definitions
6.1.1 Constraints on ix:fraction
6.2 Mapping
6.2.1 Element name
6.2.2 Attributes
6.2.3 Children
7 The header element
7.1 Definition
7.1.1 Constraints on ix:header
8 The hidden element
8.1 Definition
8.1.1 Constraints on ix:hidden
9 The nonFraction element
9.1 Definition
9.1.1 Constraints on ix:nonFraction
9.2 Mapping
9.2.1 Element name
9.2.2 Attributes
9.2.3 Children
9.3 Example
10 The nonNumeric element
10.1 Definition
10.1.1 Constraints on ix:nonNumeric
10.2 Mapping
10.2.1 Element name
10.2.2 Attributes
10.2.3 Children
10.3 Example
11 The references element
11.1 Definition
11.1.1 Constraints on ix:references
11.2 Mapping
12 The resources element
12.1 Definition
12.1.1 Constraints on ix:resources
12.2 Mapping
13 The tuple element
13.1 Definition
13.1.1 Constraints on ix:tuple
13.2 Mapping
13.2.1 Element name
13.2.2 Children
14 Transformation rules

Appendices

A References
B Intellectual property status (non-normative)
C Acknowledgements (non-normative)
D Document history (non-normative)
E Errata corrections in this document

Tables

1 Inline XBRL Elements
2 XML representation summary: ix:exclude element information item
3 XML representation summary: footnoteLink  element information item
4 XML representation summary: ix:fraction element information item
5 XML representation summary: ix:denominator element information item
6 XML representation summary: ix:numerator element information item
7 XML representation summary: ix:header  element information item
8 XML representation summary: ix:hidden  element information item
9 XML representation summary: ix:nonFraction  element information item
10 XML representation summary: ix:nonNumeric  element information item
11 XML representation summary: ix:references  element information item
12 XML representation summary: ix:resources  element information item
13 XML representation summary: ix:tuple  element information item

Examples

1 Nesting within an HTML table
2 Nesting within Markup Elements
3 Ordering of tuples
4 Cross-nested tuples

Definitions

Conformant Processor
Inline XBRL Document
Inline XBRL Document Set
Inline XBRL Element
Markup Element
Target Document
Transformation Rules


1 Introduction (non-normative)

There is a clear need to publish financial and business information both in human-readable and machine-readable formats. With the growth of interest in using the [XBRL 2.1] standard to transmit information in a machine-readable format, it has become necessary to create an extension to the [XBRL 2.1] standard which will tie the machine-readable data to co-existing human-readable formats.

Inline XBRL provides a mechanism for taking financial and business information formatted in HTML, the universal language for web browsers, and adding to it hidden metadata which can be used to construct a machine-readable copy of the same information. That extracted, machine-readable, information is fully compliant with the [XBRL 2.1] standard and can be used by regulators and other consumers of financial information.

2 About this document

2.1 Conventions used in this document

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

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

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

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

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

2.2 XML namespaces

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

2.3 Prefixes

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

Prefix Namespace name
ix http://www.xbrl.org/2008/inlineXBRL
link http://www.xbrl.org/2003/linkbase
xbrli http://www.xbrl.org/2003/instance
xl http://www.xbrl.org/2003/XLink
xlink http://www.w3.org/1999/xlink
xml http://www.w3.org/XML/1998/namespace

3 Structure

3.1 The Inline XBRL Document Set

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

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

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

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

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

Table 1: Inline XBRL Elements
Name
ix:denominator
ix:exclude
ix:footnoteLink
ix:fraction
ix:header
ix:hidden
ix:nonFraction
ix:nonNumeric
ix:numerator
ix:references
ix:resources
ix:tuple

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

3.2 The Target Document

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

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

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

3.3 The Conformant Processor

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

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

4 The exclude element

4.1 Definition

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

Table 2: XML representation summary: ix:exclude element information item
<ix:exclude >

   Content: ( any text node | element )*

</ix:exclude>

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

4.1.1 Constraints on ix:exclude

The ix:exclude  element  MUST be a descendant of an ix:nonNumeric  element.

5 The footnoteLink element

5.1 Definition

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

The footnoteLink  element information item has the following properties:

Table 3: XML representation summary: footnoteLink  element information item
<ix:footnoteLink

  xl:id = ID

  xlink:role = anyURI

  xlink:title = string

  xlink:type = string

  {any attributes with the [xml:]namespace name} >

  Content: ( link:documentation | link:footnote | link:footnoteArc | link:loc | xl:title ) +

</ix:footnoteLink>
Property Representation
{concept-footnote relationships} The set of XLink relationships between the link:loc and link:footnote  children of ix:footnoteLink represented by the link:footnoteArc  children of ix:footnoteLink.
{id} [TBD]
{role} [TBD]
{title} [TBD]
{type} [TBD]

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

5.1.1 Validation rules

The ix:footnoteLink  element  MUST adhere to the validation rules for extended links described in [XBRL Extended Links], where the discoverable taxonomy set is taken to be the current Inline XBRL Document.

5.2 Mapping

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

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

6 The fraction, denominator and numerator elements

6.1 Definitions

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

Table 4: XML representation summary: ix:fraction element information item
<ix:fraction

  ix:name = QName

  ix:order = positiveInteger

  ix:target = string

  ix:tupleRef = IDREF

  contextRef = IDREF

  unitRef = IDREF >

   Content: ( any text node | any children with a namespace name other than [ix:] | ix:denominator | ix:numerator ) +

</ix:fraction>
Property Representation
{concept name} The actual value of the ix:name attribute.
{target} The Target Document identified by the actual value of the ix:target attribute or, if absent, the default Target Document.
{tuple order} The actual value of the ix:order attribute.
{context definition} The xbrli:context  element in the Inline XBRL Document Set for which the actual value of the id attribute is equal to the actual value of the contextRef attribute.
{unit definition} The xbrli:unit  element in the Inline XBRL Document Set for which the actual value of the id attribute is equal to the actual value of the xbrli:unit attribute.
{reference} The actual value of the ix:tupleRef attribute.

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

Table 5: XML representation summary: ix:denominator element information item
<ix:denominator

  ix:format = string

  ix:scale = integer

  ix:sign = string >

</ix:denominator>
Property Representation
{denominator format transformation} The Transformation Rule as identified by the actual value of the ix:format attribute.
{denominator scale} The result of raising ten to the power of the actual value of the ix:scale attribute.
{denominator negative sign} If the ix:sign attribute is present, shall be true, otherwise false.
{denominator value} The text content of the ix:denominator element.

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

Table 6: XML representation summary: ix:numerator element information item
<ix:numerator

  ix:format = string

  ix:scale = integer

  ix:sign = string >

</ix:numerator>
Property Representation
{numerator format transformation} The Transformation Rule as identified by the actual value of the ix:format attribute.
{numerator scale} The result of raising ten to the power of the actual value of the ix:scale attribute.
{numerator negative sign} If the ix:sign attribute is present, shall be true, otherwise false.
{numerator value} The text content of the ix:numerator element.

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

6.1.1 Constraints on ix:fraction

The ix:fraction  element  MUST have ix:name, contextRef and unitRef attributes.

The ix:fraction  element  MUST have exactly one ix:denominator  descendant element.

The ix:fraction  element  MUST have exactly one ix:numerator  descendant element.

The ix:sign attribute, where present, MUST have the value "-".

6.2 Mapping

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

6.2.1 Element name

The element name  MUST be {concept name}.

6.2.2 Attributes

The element  MUST have contextRef and unitRef attributes.

The element  MUST have attributes with the following properties:

contextRef The value of the contextRef attribute MUST be equal to the value of the id attribute of an xbrli:context  element in the Target Document which is s-equal to the {context definition}.
unitRef The value of the unitRef attribute MUST be equal to the value of the id attribute of an xbrli:unit  element in the Target Document which is s-equal to the {unit definition}.

6.2.3 Children

The element MUST have child elements with the following properties:

xbrli:denominator The value of xbrli:denominator MUST be equal to the result of applying {denominator format transformation} (if present) to {denominator value}, multiplying by {denominator scale}, if present, and changing the sign of the result if {denominator negative sign} is true.
xbrli:numerator The value of xbrli:numerator MUST be equal to the result of applying {numerator format transformation} (if present) to {numerator value}, multiplying by {numerator scale}, if present, and changing the sign of the result if {numerator negative sign} is true.

7 The header element

7.1 Definition

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

Table 7: XML representation summary: ix:header  element information item
<ix:header>

   Content: ( ix:hidden | ix:references | ix:resources) +

</ix:header>
Property Representation
{hidden} The children of the ix:hidden  element.
{references} The children of the ix:references  element.
{resources} The children of the ix:resources  element.

7.1.1 Constraints on ix:header

There MUST be at least one ix:header  element in the Inline XBRL Document Set.

The ix:header  element  MUST NOT be a child of the head  element.

The ix:header  element  MUST have no more than one ix:hidden  child  element.

The ix:header  element  MUST have no more than one ix:resources  child  element.

The ix:header  element  MUST be enclosed with Markup Elements which ensure that the ix:header  element will not be displayed in the browser.

It is RECOMMENDED that the parent of the ix:header  element be a div  element which has a style attribute with the value display:none.

8 The hidden element

8.1 Definition

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

Table 8: XML representation summary: ix:hidden  element information item
<ix:hidden>

   Content: ( ix:footnoteLink | ix:fraction | ix:nonFraction | ix:nonNumeric | ix:tuple) +

</ix:hidden>
Property Representation
{footnoteLink} The ix:footnoteLink  children of the ix:hidden  element.
{fraction} The ix:fraction  children of the ix:hidden  element.
{nonFraction} The ix:nonFraction  children of the ix:hidden  element.
{nonNumeric} The ix:nonNumeric  children of the ix:hidden  element.
{tuple} The ix:tuple  children of the ix:hidden  element.

8.1.1 Constraints on ix:hidden

The ix:hidden  element  MUST be a child of the ix:header  element.

If an ix:fraction, ix:nonFraction, ix:nonNumeric or ix:tuple is not to be displayed, it MUST be a child of ix:hidden.

9 The nonFraction element

9.1 Definition

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

Table 9: XML representation summary: ix:nonFraction  element information item
<ix:nonFraction

  ix:format = string

  ix:name = QName

  ix:order = positiveInteger

  ix:target = string

  ix:tupleRef = IDREF

  ix:scale = integer

  ix:sign = string

  contextRef = IDREF

  decimals = xbrli:decimalsType

  precision = xbrli:precisionType

  unitRef = IDREF >

</ix:nonFraction>
Property Representation
{concept name} The actual value of the ix:name attribute.
{context definition} The xbrli:context  element in the Inline XBRL Document Set for which the actual value of the id attribute is equal to the actual value of the contextRef attribute.
{decimals} The actual value of the decimals attribute.
{format transformation} The Transformation Rule as identified by the actual value of the ix:format attribute.
{precision} The actual value of the precision attribute.
{reference} The actual value of the ix:tupleRef attribute.
{scale} The result of raising ten to the power of the actual value of the ix:scale attribute.
{sign} If the ix:sign attribute is present, shall be "-".
{target} The Target Document identified by the actual value of the ix:target attribute or, if absent, the default Target Document.
{tuple order} The actual value of the ix:order attribute.
{unit definition} The xbrli:unit  element in the Inline XBRL Document Set for which the actual value of the id attribute is equal to the actual value of the xbrli:unit attribute.
{value} The text content of the ix:nonFraction element.

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

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

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

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

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

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

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

9.1.1 Constraints on ix:nonFraction

The ix:nonFraction  element  MUST have ix:name, contextRef and unitRef attributes.

The ix:nonFraction  element  MUST have either an decimals attribute or an precision attribute.

The ix:sign attribute, if present, MUST have the value "-".

9.2 Mapping

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

9.2.1 Element name

The element name  MUST be {concept name}.

9.2.2 Attributes

The element  MUST have attributes with the following properties:

contextRef The value of the contextRef attribute is equal to the value of the id attribute of an xbrli:context  element in the Target Document which is s-equal to the {context definition}.
decimals The value of the decimals attribute is equal to {decimals}, if present, otherwise the attribute must be absent.
precision The value of the precision attribute is equal to {precision}, if present, otherwise the attribute must be absent.
unitRef The value of the unitRef attribute is equal to the value of the id attribute of an xbrli:unit  element in the Target Document which is s-equal to the {unit definition}.

9.2.3 Children

The element  MUST have children with the following properties:

text content The text content is equal to the result of applying {format transformation} (if present) to {value}, multiplying by {scale}, if present, and changing the sign of the result if {sign} is present.

9.3 Example

Example 1: Nesting within an HTML table
Inline XBRL markup, showing placement of XBRL metadata within a typical HTML table structure.
<td class="rightalign">
<b>
<ix:nonFraction ix:name="pt:TangibleFixedAssets" contextRef="e2003" id="s2-1" precision="4" unitRef="GBP">
7464
</ix:nonFraction>
</b>
</td>
<td class="rightalign">
<ix:nonFraction ix:name="pt:IntangibleFixedAssets" contextRef="e2003" precision="3" unitRef="GBP">
750
</ix:nonFraction>
</td>

Resulting XBRL Instance.

<pt:TangibleFixedAssets contextRef="e2003" id="s2-1" precision="4" unitRef="GBP">
7464
</pt:TangibleFixedAssets>
<pt:IntangibleFixedAssets contextRef="e2003" precision="3" unitRef="GBP">
750
</pt:IntangibleFixedAssets>

10 The nonNumeric element

10.1 Definition

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

Table 10: XML representation summary: ix:nonNumeric  element information item
<ix:nonNumeric

  ix:format = string

  ix:name = QName

  ix:order = positiveInteger

  ix:target = string

  ix:tupleRef = IDREF

  contextRef = IDREF >

   Content: ( any element | any text nodes ) *

</ix:nonNumeric>
Property Representation
{concept name} The actual value of the ix:name attribute.
{context definition} The xbrli:context  element in the Inline XBRL Document Set for which the actual value of the id attribute is equal to the actual value of the contextRef attribute.
{format transformation} The Transformation Rule as identified by the actual value of the ix:format attribute.
{reference} The actual value of the ix:tupleRef attribute.
{target} The Target Document identified by the actual value of the ix:target attribute or, if absent, the default Target Document.
{tuple order} The actual value of the ix:order attribute.
{value} The concatenation of all the children text nodes (determined recursively) except those which are descendants of a descendant  ix:exclude element.

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

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

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

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

10.1.1 Constraints on ix:nonNumeric

The ix:nonNumeric  element  MUST have ix:name and contextRef attributes.

10.2 Mapping

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

10.2.1 Element name

The element name  MUST be {concept name}.

10.2.2 Attributes

The element  MUST have attributes with the following properties:

contextRef The value of the contextRef attribute MUST be equal to the value of the id attribute of an xbrli:context  element in the Target Document which is s-equal to the {context definition}.

10.2.3 Children

The element  MUST have children with the following properties:

text content The text content is equal to the result of applying {format transformation} (if present) to {value}.

10.3 Example

Example 2: Nesting within Markup Elements

Inline XBRL markup, showing XBRL content interspersed with formatting code.

<ix:nonNumeric ix:name="pt:TypeOrdinaryShare" contextRef="y2003">
<i>
<b>
A
</b>
shares
</i>
</ix:nonNumeric>

Resulting XBRL Instance.

<pt:TypeOrdinaryShare contextRef="y2003">
A shares
</pt:TypeOrdinaryShare>

11 The references element

11.1 Definition

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

Table 11: XML representation summary: ix:references  element information item
<ix:references>

  ix:target = string

   Content: ( link:schemaRef | link:linkbaseRef) +

</ix:references>
Property Representation
{target} The Target Document identified by the actual value of the ix:target attribute or, if absent, the default Target Document.
{value set} All children.

11.1.1 Constraints on ix:references

The ix:references  element  MUST be a child of the ix:header  element.

There MUST be at least one ix:references  element in the Inline XBRL Document Set.

11.2 Mapping

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

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

12 The resources element

12.1 Definition

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

Table 12: XML representation summary: ix:resources  element information item
<ix:resources>

   Content: ( link:roleRef | link:arcroleRef | xbrli:context | xbrli:unit) +

</ix:resources>
Property Representation
{value set} All children.

12.1.1 Constraints on ix:resources

The ix:resources  element  MUST be a child of the ix:header  element.

There MUST be at least one ix:resources  element in the Inline XBRL Document Set.

12.2 Mapping

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

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

13 The tuple element

13.1 Definition

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

Table 13: XML representation summary: ix:tuple  element information item
<ix:tuple

  ix:tupleID = ID

  ix:name = QName

  ix:order = positiveInteger

  ix:target = string

  ix:tupleRef = IDREF

   Content: ( any element with a namespace name other than [ix:] | ix:fraction | ix:nonFraction | ix:nonNumeric | ix:tuple | any text nodes ) *

</ix:tuple>
Property Representation
{concept name} The actual value of the ix:name attribute.
{id} The actual value of the ix:tupleID attribute.
{reference} The actual value of the ix:tupleRef attribute.
{target} The Target Document identified by the actual value of the ix:target attribute or, if absent, the default Target Document.
{tuple order} The actual value of the ix:order attribute.
{value set} All children with the http://www.xbrl.org/2008/inlineXBRL  namespace name and, if {id} is present, all elements for which {reference} is equal to {id} of the current ix:tuple  element.

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

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

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

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

Example 3: Ordering of tuples

Inline XBRL markup, showing tuples displayed out of order.

<ix:tuple name="ae:DepreciationRate">
<td>
<ix:nonNumeric name="ae:CategoryItem" contextRef="y2003" ix:order="1">
Land &amp; Buildings
</ix:nonNumeric>
</td>
<td style="padding-left: 40px">
<ix:nonFraction name="ae:RateDepreciation" precision="2" contextRef="y2003" ix:order="3" unitRef="pure">
10
</ix:nonFraction>
%
</td>
<td>
<ix:nonNumeric name="ae:TypeDepreciation" contextRef="y2003" ix:order="2">
straight line
</ix:nonNumeric>
</td>
</ix:tuple>

Resulting XBRL instance.

<ae:DepreciationRate>
<ae:CategoryItem contextRef="y2003">
Land &amp; Buildings
</ae:CategoryItem>
<ae:TypeDepreciation contextRef="y2003">
straight line
</ae:TypeDepreciation>
<ae:RateDepreciation precision="2" contextRef="y2003" unitRef="pure">
10
</ae:RateDepreciation>
</ae:DepreciationRate>

Example 4: Cross-nested tuples

Inline XBRL markup, showing hidden tuple in header and children of different tuples sharing the same table rows.

<div style="display:none">
<ix:header>
[...]
<ix:hidden>
<ix:nonNumeric contextRef="y2002" ix:name="pt:descriptionsharesordebentures" ix:tupleRef="2">
£1 Ordinary shares
</ix:nonNumeric>
</ix:hidden>
</ix:header>
</div>
<table>
<tr>
<td>
<ix:tuple ix:name="ae:shareholding" ix:tupleID="1"/>
<ix:tuple ix:name="ae:shareholding" ix:tupleID="2"/>
<ix:nonNumeric contextRef="y2003" ix:name="pt:descriptionsharesordebentures" ix:tupleRef="1">
£1 Ordinary shares
</ix:nonNumeric>
</td>
<td>
<ix:nonFraction precision="2" contextRef="e2003" ix:name="pt:sharesdirectororexecutive" ix:tupleRef="1" unitRef="shares">
50
</ix:nonFraction>
</td>
<td>
<ix:nonFraction precision="2" contextRef="e2002" ix:name="pt:sharesdirectororexecutive" ix:tupleRef="2" unitRef="shares">
50
</ix:nonFraction>
</td>
</tr>
</table>

Resulting XBRL instance.

<xbrl>
[...]
<ae:shareholding>
<pt:descriptionsharesordebentures contextRef="y2003">
£1 Ordinary shares
</pt:descriptionsharesordebentures>
<pt:sharesdirectororexecutive precision="2" contextRef="e2003" unitRef="shares">
50
</pt:sharesdirectororexecutive>
</ae:shareholding>
<ae:shareholding>
<pt:descriptionsharesordebentures contextRef="y2002">
£1 Ordinary shares
</pt:descriptionsharesordebentures>
<pt:sharesdirectororexecutive precision="2" contextRef="e2002" unitRef="shares">
50
</pt:sharesdirectororexecutive>
</ae:shareholding>
</xbrl>

13.1.1 Constraints on ix:tuple

The ix:tuple  element  MUST have an ix:name attribute.

Any ix:tuple, ix:nonNumeric, ix:nonFraction or ix:fraction which is not the child of an ix:tuple and which does not have an ix:tupleRef attribute MUST NOT have an ix:order attribute.

If ordering is significant within a given tuple, the children of that tuple MUST have an ix:order attribute.

If any such element has an ix:order attribute then all its siblings and all other elements which share the same ix:tupleRef attribute MUST also have an ix:order attribute.

The values of all the ix:order attributes amongst sibling elements or elements with the same ix:tupleRef attribute MUST be unique sequential positive integers.

If the element has an ix:tupleID attribute there MUST be at least one other ix:fraction, ix:nonFraction, ix:nonNumeric or ix:tuple   element with a {reference} property equal to the {id} property of the ix:tuple.

The element  MUST either have one or more ix:fraction, ix:nonFraction, ix:nonNumeric or ix:tuple   children, or have an ix:tupleID atttribute.

The {target} property of the ix:tuple  elementMUST be equal to the {target} property of its children or, if the ix:tupleID attribute is present, the {target} property of all elements for whom the {reference} property is the equal to the {id} property of the ix:tuple.

13.2 Mapping

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

13.2.1 Element name

The element name  MUST be {concept name}.

13.2.2 Children

The element  MUST have children with the following properties:

child elements The child elements are {value set}, ordered in accordance with {tuple order} (if present).

14 Transformation rules

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

The following Transformation Rules are pre-defined:

Format Code Input format Output format Output type Comment
commadecimal nnnnnnnnn,nn nnnnnnnnn.nn ix:nonFraction Comma decimal separator
commadot nnn,nnn,nnn.nn nnnnnnnnn.nn ix:nonFraction Comma-separated numbers
dateslashus MM/DD/YY(YY) YYYY-MM-DD xbrli:dateItemType American dates with slashes
dateslasheu DD/MM/YY(YY) YYYY-MM-DD xbrli:dateItemType European dates with slashes
dotcomma nnn.nnn.nnn,nn nnnnnnnnn.nn ix:nonFraction Dot-separated numbers
spacedot nnn nnn nnn.nn nnnnnnnnn.nn ix:nonFraction Space-separated numbers

A normative list of additions to the list of Transformation Rules with normative rules for format conversions and sample transformation code will be maintained by XBRL International, Inc. at [location].

Appendix A References

IETF RFC 2119
IETF (Internet Engineering Task Force). "RFC 2119: Key words for use in RFCs to Indicate Requirement Levels"
Scott Bradner.
(See http://www.ietf.org/rfc/rfc2119.txt)
XBRL 2.1
XBRL International Inc.. "Extensible Business Reporting Language (XBRL) 2.1"
Phillip Engel, Walter Hamscher, Geoff Shuetrim, David vun Kannon, and Hugh Wallis.
(See http://www.xbrl.org/Specification/XBRL-RECOMMENDATION-2003-12-31+Corrected-Errata-2006-12-18.htm)
XML
W3C (World Wide Web Consortium). "Extensible Markup Language (XML) 1.0 (Fourth Edition)"
Tim Bray, Jean Paoli, C. M. Sperberg-McQueen, Eve Maler, and François Yergeau.
(See http://www.w3.org/TR/REC-xml/)
XML Infoset
W3C (World Wide Web Consortium). "XML Information Set (Second Edition)"
John Cowan, and Richard Tobin.
(See http://www.w3.org/TR/2004/REC-xml-infoset-20040204)
XML SCHEMA STRUCTURES
W3C (World Wide Web Consortium). "XML Schema Part 1: Structures Second Edition"
Henry S. Thompson, David Beech, Murray Maloney, and Noah Mendelsohn.
(See http://www.w3.org/TR/xmlschema-1/)

Appendix B Intellectual property status (non-normative)

This document and translations of it may be copied and furnished to others, and derivative works that comment on or otherwise explain it or assist in its implementation may be prepared, copied, published and distributed, in whole or in part, without restriction of any kind, provided that the above copyright notice and this paragraph are included on all such copies and derivative works. However, this document itself may not be modified in any way, such as by removing the copyright notice or references to XBRL International or XBRL organizations, except as required to translate it into languages other than English. Members of XBRL International agree to grant certain licenses under the XBRL International Intellectual Property Policy (www.xbrl.org/legal).

This document and the information contained herein is provided on an "AS IS" basis and XBRL INTERNATIONAL DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO ANY WARRANTY THAT THE USE OF THE INFORMATION HEREIN WILL NOT INFRINGE ANY RIGHTS OR ANY IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE.

The attention of users of this document is directed to the possibility that compliance with or adoption of XBRL International specifications may require use of an invention covered by patent rights. XBRL International shall not be responsible for identifying patents for which a license may be required by any XBRL International specification, or for conducting legal inquiries into the legal validity or scope of those patents that are brought to its attention. XBRL International specifications are prospective and advisory only. Prospective users are responsible for protecting themselves against liability for infringement of patents. XBRL International takes no position regarding the validity or scope of any intellectual property or other rights that might be claimed to pertain to the implementation or use of the technology described in this document or the extent to which any license under such rights might or might not be available; neither does it represent that it has made any effort to identify any such rights. Members of XBRL International agree to grant certain licenses under the XBRL International Intellectual Property Policy (www.xbrl.org/legal).

Appendix C Acknowledgements (non-normative)

This document could not have been written without the contributions of many people including the participants in the Rendering Working Group.

Appendix D Document history (non-normative)

DateAuthorDetails
29 November 2007Ian Stokes-Rees

Initial draft of Inline XBRL standard.

05 December 2007Ian Stokes-Rees

Minor changes prior to circulation.

16 December 2007Philip Allen

Addition of references to RFC 2119.

Clarifications to tuple ordering and hidden section.

Addition of open issues from Wiki.

07 January 2008Philip Allen

Changed "mf" to "ix".

Removed remaining references to microformats.

Major overhaul of numeric handling.

15 January 2008Philip Allen

Gave all inline tags the ix: namespace name.

Revised entire document to specify syntax and processing separately.

16 January 2008Philip Allen

Added ix:exclude and applied to ix:onNumeric.{value}.

Relaxed content model for ix:onNumeric.

17 January 2008Philip Allen

Changed ref/id to tupleRef/tupleID respectively.

Removed dependency on Conformant Processor in definition of Inline XBRL Document.

Changed a couple of musts to MUST.

Removed unneccessary addressing REQUIREMENT for ix:header.

21 January 2008Philip Allen

Fixed spelling typo.

Changed content models for ix:hidden and ix:fraction.

Removed unitRef from 10.2.2 (nonNumeric).

Put xbrli:context and xbrli:unit into xbrli:xbrl.

Redefined Markup Element.

Fixed namespaces on ix:hidden content model.

Fixed broken {text content} model for ix:nonFraction.

Introduced multiple Target Documents.

Added explanatory note on multiple Target Documents.

Added rule to prevent tuples crossing multiple Target Documents.

Added boilerplate for Draft PWD.

08 February 2008Philip Allen

Clarified the wording around the {target} property and the creation of Target Documents.

Introduced Inline XBRL Document Set to clarify the handling of multiple Inline XBRL Documents.

Changed ix:name to QName. [WCH]

Changed ix:target to NCName. [WCH]

Replaced xbrli:xbrl with ix:references and ix:resources.

Fixed content models.

14 February 2008Ian Stokes-Rees

Updated text to be as close to schema-compatible as possible.

26 February 2008Philip Allen

Changed ix:target back to string. [IJS]

Added definitions for ix:denominator and ix:numerator. [IJS]

Corrected xbrli:id to id. [PDW]

Removed namespace from contextRef. [IJS]

Removed namespace from unitRef. [IJS]

Removed namespace from decimals. [IJS]

Removed namespace from precision. [IJS]

Added text nodes to ix:fraction. [WCH]

Added text nodes to ix:exclude. [WCH]

Appendix E Errata corrections in this document

This appendix contains a list of the errata that have been incorporated into this document. This represents all those errata corrections that have been approved by the XBRL International Rendering Working Group up to and including 05 March 2008. Hyperlinks to relevant e-mail threads may only be followed by those who have access to the relevant mailing lists. Access to internal XBRL mailing lists is restricted to members of XBRL International Inc.

No errata have been incorporated into this document.