Link Role Registry - Structure 2.0

Recommendation 31 July 2008

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

This version:
<http://www.xbrl.org/Specification/lrr/REC-2008-07-31/lrr-REC-2008-07-31.html>
Editors:
Hugh Wallis, XBRL International Inc. <hughwallis@xbrl.org>
Walter Hamscher, Standard Advantage <walter@hamscher.com>
Contributor:
David Sheldon, DecisionSoft Ltd. <dws@decisionsoft.com>

Status

Circulation of this Recommendation is unrestricted. This document is normative. Recipients are invited to submit comments to lrrag@xbrl.org, and to submit notification of any relevant patent rights of which they are aware and provide supporting documentation.

Abstract

This document describes the structure of the XBRL International Link Role Registry. The Link Role Registry is an online listing of XLink role and arc role attribute values that have been identified as potentially having wide utility. The Registry contains structured information about their purpose, usage and any intended impact on XBRL instance validation.

This document is an update to version 1.0 of the Link Role Registry, adding new status types and separating the structure of the registry itself from the definition of the process whereby entries may be added to, changed, or removed from the registry.

Table of Contents

1 Goals
1.1 Relationship to other work
1.2 Terminology
1.3 Language
1.4 Document conventions
1.4.1 Typographic conventions
1.4.1.1 Definition notation
1.4.1.2 Footnote notation
1.4.1.3 Element and attribute notation
1.4.2 Formatting conventions
2 Data Model
3 Hosting on the XBRL.org website
4 Normative Status of Roles in the LRR and Software

Appendices

A Schema
A.1 lrr.xsd
B Sample lrr document (non-normative)
C References
D Intellectual property status (non-normative)
E Acknowledgements (non-normative)
F Document history (non-normative)
G Errata corrections in this document

Table

1 An LRR "role" entry

Examples

1 A normative example
2 A non-normative example
3 An example of poor usage

Definitions

BPB
CR
ISC
IWD
LRR
LRRAG
PWD
SIPWG
SWG
TAPWG
TRTF
XSB
abstract element, bind, concept, concrete element, context, Discoverable Taxonomy Set (DTS), duplicate items, duplicate tuples, element, entity, equal, essence concept, fact, instance, item, least common ancestor, linkbase, period, taxonomy, tuple, unit, taxonomy schema, child, parent, sibling, grandparent, uncle, ancestor, XBRL instance, c-equal, p-equal, s-equal, u-equal, v-equal, x-equal, minimally conforming XBRL processor, fully conforming XBRL processor and any other terms not specifically defined elsewhere in this document but which are used and defined in the XBRL 2.1 specification.
referee
rfc2119 terminology


1 Goals

XBRL provides a set of standard roles and arc roles (hereinafter generally referred to as "roles") that may appear in XBRL instances and linkbases. These include those specified in [XBRL 2.1] , [DIMENSIONS] and any additional modules that are XBRL RECOMMENDATIONs. As XBRL applications emerge, new, non-standard roles having common and useful semantics are peing proposed. The goal of the XBRL Link Role Registry (hereinafter "LRR") is to be a public, online data set that documents these non-standard roles and their usage. Additions and other changes to the LRR, like other XBRL International work products, will proceed through a series of steps whose goal is to maximise the utility and longevity of the new roles and the taxonomies that use them. This process is documented in [LRR PROCESS].

1.1 Relationship to other work

This document pertains to XBRL as defined in the XBRL Specification [XBRL 2.1] and additional modules such as [DIMENSIONS].

At the date of publication of this document it is referenced by [FRTA]. It may or may not be referenced by future updates to that document.

1.2 Terminology

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

abstract element, bind, concept, concrete element, context, Discoverable Taxonomy Set (DTS), duplicate items, duplicate tuples, element, entity, equal, essence concept, fact, instance, item, least common ancestor, linkbase, period, taxonomy, tuple, unit, taxonomy schema, child, parent, sibling, grandparent, uncle, ancestor, XBRL instance, c-equal, p-equal, s-equal, u-equal, v-equal, x-equal, minimally conforming XBRL processor, fully conforming XBRL processor and any other terms not specifically defined elsewhere in this document but which are used and defined in the XBRL 2.1 specification. are as defined by [XBRL 2.1] .

BPB refers to the XBRL International Best Practices Board .

CR refers to a Candidate Recommendation of XBRL International.

ISC refers to the XBRL International Steering Committee .

IWD refers to an Internal Working Draft of XBRL International.

LRR refers to the Link Role Registry that is the subject of this specification.

LRRAG refers to the Link Role Registry Approval Group.

PWD refers to a Public Working Draft of XBRL International.

Referee is either the SWG, TRTF, SIPWG, or TAPWG when performing an evaluation requested by the LRRAG.

SIPWG refers to the Software interoperability Practice Working Group set up by the BPB.

SWG refers to the XBRL International Base Specification and Maintenance Working Group .

TAPWG refers to the Taxonomy Architecture Practice Working Group set up by the BPB.

TRTF refers to the Taxonomy Review Task Force set up by the XSB.

XSB refers to the XBRL International Standards Board .

1.3 Language

The official language of XBRL International's own work products is English and the preferred spelling convention is UK English.

All documentation supporting a role MUST be provided in English, and MAY be provided in additional languages.

1.4 Document conventions

1.4.1 Typographic conventions

1.4.1.1 Definition notation

Definitions are highlighted with green text.

1.4.1.2 Footnote notation

Comments which are informative, but not essential to the understanding of the point at hand, are provided in footnotes. All footnotes are non-normative.

1.4.1.3 Element and attribute notation

When referring to a specific element, it will be identified by its namespace prefix and local name. For example, the root element for a specification container element would be referred to as <variable:generalVariable> .

Attributes are also identified by their local name and, where appropriate, their namespace prefix. Attributes are distinguished from elements by prefixing them by an @ symbol. Thus, @id refers to the attribute with the name id.

When referring to any attribute, so long as it has a specific namespace, the local name is replaced by an asterisk ( *). Thus, the notation @xml:* specifies any attribute in the namespace http://www.w3.org/XML/1998/namespace.

1.4.2 Formatting conventions

The following highlighting is used for normative technical material in this document:

Example 1: A normative example

Text of the normative example.

The following highlighting is used for non-normative examples in this document:

Example 2: A non-normative example

Text of the helpful example.

Next paragraph of the helpful example.

Example 3 shows the formatting for non-normative examples of poor, discouraged or disallowed usage.

Example 3: An example of poor usage

The example itself.

2 Data Model

The data model of the LRR is a list of each role type and arc role type definitions augmented with additional indicators and information needed by developers.

Table 1: An LRR "role" entry
Field Type Explanation Example
Role URI URI This is the role URI being defined.

http://www.xbrl.org/2003/role/restatedLabel

Role Type {arcrole, role} Defines whether arc role or role.

arcrole

Status {PWD, CR, REC, NIE, PROPOSED, IWD, ACK, RR} The XBRL International status of this role.
  • PWD - Public Working Draft (effectively deprecated since the PWD stage has been removed from the process [LRR PROCESS])
  • CR - Candidate Recommendation
  • REC - RECOMMENDATION
  • NIE - Not in effect (for whatever reason other than RR such as being withdrawn, superseded, found to be invalid etc.)
  • PROPOSED - Submitted but with no official status yet granted by XBRL International
  • IWD (deprecated) - Included for backwards compatibility, superseded by PROPOSED. Internal Working Draft.
  • ACK - Acknowledged by XBRL International (indicates that the role or arc role is not being considered for REC status but is listed in the LRR for information purposes)
  • RR - Rescinded RECOMMENDATION

PROPOSED

Authoritative Location URI URI of fragment in a schema where the definition resides.

http://www.xbrl.org/2005/role/restatedLabel-2005-05-17.xsd#restatedLabel

Version Date Date Effective date of this version of the role; all versions of the same role with earlier dates are effectively superseded.

2005-08-27

Requirements XHTML mixed A statement of the requirements that gave rise to this role. Requirements in different languages are distinguished using the @xml:lang attribute and an ISO 639 language code [ISO].

2005-08-27

Definition XHTML mixed The meaning of the role described in the same way as if it were part of an XBRL Specification. Definitions in different languages are distinguished using the @xml:lang attribute and an ISO 639 language code [ISO] .

The label for a concept when one of the facts using that concept is presented to users as a restatement of a previous period result.

Attributes List of NCNames with optional namespace For arc roles, identifies any attributes that are allowed or required; not present for roles.
<attributes>
<attribute use="required">
weight
</attribute>
</attributes>
Version of XBRL Token The XBRL version for which this an extension. Note that a role could be "promoted" into a standard role in some future version of the specification.

2.1

Minimum Edition Date Date The XBRL edition date and beyond for which this is an extension.

2004-11-14

Impacts Taxonomy Validation Boolean Whether elements using this role impact XBRL taxonomy validation in ways not captured by roleType or arcRoleType declarations.
  • true means that a processor that claims to provide support for this role MUST determine the validity of a taxonomy according to the semantics defined for this role.
  • false means that there are no semantics associated with this role that could affect the determination of validity of a taxonomy.

false

Impacts Instance Validation Boolean Whether elements using this role impact XBRL instance validation.
  • true means that a processor that claims to provide support for this role MUST determine the validity of an instance according to the semantics defined for this role.
  • false means that there are no semantics associated with this role that could affect the determination of validity of a taxonomy.

true

Validation XHTML mixed A textual or pseudocode specification of the intended impact on XBRL validation of instances. If Instance Validation Impact is "optional" (i.e. the relevant field has the value false) this is empty.

If an instance of the concept at the source of an arc with arcrole requires-cEqual-element occurs in an XBRL instance then an instance of the arc’s target concept MUST also occur in the XBRL instance in a c-equal context. This requirement does not impose requirements on relative locations of the concept instances in tuples. Fully conformant XBRL processors MUST detect and signal instances in which this relationship is violated.

Conformance Suite URI A URI locating a conformance suite illustrating valid and invalid usage. Only required if additional validation is specified.

The URI need not have www.xbrl.org as its host part.

http://www.example.com/xbrl/LRR/test/requires-cEqual-element.xml

3 Hosting on the XBRL.org website

The latest version of the LRR will be placed at a fixed location on the xbrl.org website and will be the file at the URL http://www.xbrl.org/lrr/lrr.xml. Each version will also be permanently archived in a subdirectory whose name contains the date on which it became effective (e.g. http://www.xbrl.org/lrr/2008-01-22/lrr.xml). This is analogous to the archival convention for specification schemas.

4 Normative Status of Roles in the LRR and Software

Once a role has the status of REC in the LRR it shall have the same normative status as any role documented in the version of the specification that it is extending.

Roles with other stati are non-normative and are provided for information only. If a role has the status of ACK it is not intended that it should ever proceed on the track to having REC status. It MAY have a status in a closed environment that imposes certain requirements on software that is customised for that particular environment, however XBRL International makes no representations whatsoever about such roles.

Software vendors are NOT obliged to implement support for any REC role in order to continue to claim that they support the base specification.

It is expected that software vendors will make claims regarding which additional roles they support. They MUST point to successful exercise of any relevant conformance suite tests in order to substantiate such claims.

Appendix A Schema

The following is the XML schema corresponding to the data model described in Section 2. It is normative. Non-normative versions (which should be identical to this except for appropriate comments indicating their non-normative status) are also provided as separate files for convenience of users of the specification.

Following the schema maintenance policy of XBRL International, it is the intent (but is not guaranteed) that the location of non-normative versions of these schemas on the web will be as follows: While any

  1. While any schema is the most current RECOMMENDED version and until it is superseded by any additional errata corrections a non-normative version will reside on the web at: http://www.xbrl.org/lrr/lrr.xsd
  2. A non-normative version of each schema as corrected by this update to the RECOMMENDATION will be archived in perpetuity on the web at: http://www.xbrl.org/lrr/2008-07-31/lrr.xsd

Note that the LRR does not duplicate the information already in the usedOn and definition elements and cyclesAllowed attribute of the arcrole/roleType declaration at the authoritative location. Also note that, although the URIs in the attributes of these elements are not required to be absolute, they will be in the official LRR. This is necessary because it is available from more than one location.

To accomodate possible future expansion of the information in the registry, both the role and arcrole elements have an open content model that allows them to have any number of additional child elements in any namespace.

A.1 lrr.xsd

<xs:schema xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:lrr="http://www.xbrl.org/2005/lrr" targetNamespace="http://www.xbrl.org/2005/lrr" elementFormDefault="qualified" attributeFormDefault="unqualified">
<xs:simpleType name="useType">
<xs:annotation>
<xs:documentation>
Three possible values of use
</xs:documentation>
</xs:annotation>
<xs:restriction base="xs:NMTOKEN">
<xs:enumeration value="optional"/>
<xs:enumeration value="required"/>
<xs:enumeration value="prohibited"/>
</xs:restriction>
</xs:simpleType>
<xs:complexType name="DocumentationType" mixed="true">
<xs:annotation>
<xs:documentation>
Definition of a type to contain mixed text and XHTML markup
</xs:documentation>
</xs:annotation>
<xs:complexContent mixed="true">
<xs:restriction base="xs:anyType">
<xs:sequence minOccurs="0" maxOccurs="unbounded">
<xs:any namespace="http://www.w3.org/1999/xhtml" processContents="lax"/>
</xs:sequence>
<xs:anyAttribute namespace="http://www.w3.org/XML/1998/namespace" processContents="lax"/>
</xs:restriction>
</xs:complexContent>
</xs:complexType>
<xs:group name="roleGroup">
<xs:sequence>
<xs:element ref="lrr:roleURI"/>
<xs:element ref="lrr:status"/>
<xs:element ref="lrr:versionDate"/>
<xs:element ref="lrr:authoritativeHref"/>
<xs:element ref="lrr:requirement" maxOccurs="unbounded"/>
<xs:element ref="lrr:definition" maxOccurs="unbounded"/>
<xs:element ref="lrr:versionOfXBRL"/>
<xs:element ref="lrr:minimumEditionDate"/>
<xs:element ref="lrr:impactsTaxonomyValidation"/>
<xs:element ref="lrr:impactsInstanceValidation"/>
<xs:sequence minOccurs="0">
<xs:element ref="lrr:conformanceSuiteURI"/>
<xs:element ref="lrr:validation" maxOccurs="unbounded"/>
</xs:sequence>
</xs:sequence>
</xs:group>
<xs:element name="lrr">
<xs:annotation>
<xs:documentation>
Root element of the XBRL Linkbase Role Registry
</xs:documentation>
</xs:annotation>
<xs:complexType>
<xs:sequence>
<xs:element name="roles">
<xs:complexType>
<xs:sequence minOccurs="0" maxOccurs="unbounded">
<xs:element name="role">
<xs:complexType>
<xs:group ref="lrr:roleGroup"/>
</xs:complexType>
</xs:element>
</xs:sequence>
</xs:complexType>
</xs:element>
<xs:element name="arcroles">
<xs:complexType>
<xs:sequence minOccurs="0" maxOccurs="unbounded">
<xs:element name="arcrole">
<xs:complexType>
<xs:sequence>
<xs:group ref="lrr:roleGroup"/>
<xs:element ref="lrr:attributes"/>
<xs:element name="sourceAbstract" type="lrr:useType" default="optional">
<xs:annotation>
<xs:documentation>
For arc roles, whether the "from" concept is abstract; otherwise empty.
</xs:documentation>
</xs:annotation>
</xs:element>
<xs:element name="targetAbstract" type="lrr:useType" default="optional">
<xs:annotation>
<xs:documentation>
For arc roles, whether the "to" concept is abstract; otherwise empty.
</xs:documentation>
</xs:annotation>
</xs:element>
</xs:sequence>
</xs:complexType>
</xs:element>
</xs:sequence>
</xs:complexType>
</xs:element>
</xs:sequence>
<xs:attribute name="version" type="xs:token" fixed="1.0"/>
</xs:complexType>
</xs:element>
<xs:element name="roleURI" type="xs:anyURI">
<xs:annotation>
<xs:documentation>
This is the role URI being defined.
</xs:documentation>
</xs:annotation>
</xs:element>
<xs:element name="status">
<xs:annotation>
<xs:documentation>
The XBRL International status of this role. PWD, CR, REC, NIE, PROPOSED, IWD, ACK or RR.
</xs:documentation>
</xs:annotation>
<xs:simpleType>
<xs:restriction base="xs:token">
<xs:enumeration value="PWD"/>
<xs:enumeration value="CR"/>
<xs:enumeration value="REC"/>
<xs:enumeration value="NIE"/>
<xs:enumeration value="PROPOSED"/>
<xs:enumeration value="IWD"/>
<xs:enumeration value="ACK"/>
<xs:enumeration value="RR"/>
</xs:restriction>
</xs:simpleType>
</xs:element>
<xs:element name="versionDate" type="xs:date">
<xs:annotation>
<xs:documentation>
Effective date of this version of the role; all versions of the same role with earlier dates are effectively superseded
</xs:documentation>
</xs:annotation>
</xs:element>
<xs:element name="attributes">
<xs:annotation>
<xs:documentation>
Lists any attributes that are allowed or required.
</xs:documentation>
</xs:annotation>
<xs:complexType>
<xs:sequence minOccurs="0" maxOccurs="unbounded">
<xs:element name="attribute">
<xs:complexType>
<xs:simpleContent>
<xs:extension base="xs:NCName">
<xs:attribute name="namespaceURI" type="xs:anyURI" use="optional"/>
<xs:attribute name="use" type="lrr:useType" use="required"/>
</xs:extension>
</xs:simpleContent>
</xs:complexType>
</xs:element>
</xs:sequence>
</xs:complexType>
</xs:element>
<xs:element name="versionOfXBRL" type="xs:token">
<xs:annotation>
<xs:documentation>
The XBRL version for which this an extension. In principle, a role could be "promoted" into a standard role in some future version of the specification.
</xs:documentation>
</xs:annotation>
</xs:element>
<xs:element name="minimumEditionDate" type="xs:date">
<xs:annotation>
<xs:documentation>
The XBRL edition date and beyond for which this is an extension.
</xs:documentation>
</xs:annotation>
</xs:element>
<xs:element name="impactsTaxonomyValidation" type="xs:boolean">
<xs:annotation>
<xs:documentation>
Whether elements using this role impact XBRL instance validation. If so, then the role cannot appear in FRTA taxonomies [FRTA].
</xs:documentation>
</xs:annotation>
</xs:element>
<xs:element name="impactsInstanceValidation">
<xs:annotation>
<xs:documentation>
Whether elements using this role impact XBRL instance validation. If so, then the role cannot appear in FRTA taxonomies [FRTA].
</xs:documentation>
</xs:annotation>
</xs:element>
<xs:element name="validation" type="lrr:DocumentationType">
<xs:annotation>
<xs:documentation>
A textual or pseudocode specification of the intended impact on XBRL validation of instances. If Instance Validation Impact is "optional" then this would be empty.
</xs:documentation>
</xs:annotation>
</xs:element>
<xs:element name="conformanceSuiteURI" type="xs:anyURI">
<xs:annotation>
<xs:documentation>
A URI locating a testcases element containing testcase elements with relative URIs to files illustrating valid and invalid usage.
</xs:documentation>
</xs:annotation>
</xs:element>
<xs:element name="requirement" type="lrr:DocumentationType">
<xs:annotation>
<xs:documentation>
A statement of the requirements that gave rise to this role. Requirements in different languages are distinguished using the xml:lang attribute.
</xs:documentation>
</xs:annotation>
</xs:element>
<xs:element name="definition" type="lrr:DocumentationType">
<xs:annotation>
<xs:documentation>
The meaning of the role described in the same way as if it were in the Specification. Definitions in different languages are distinguished using the xml:lang attribute.
</xs:documentation>
</xs:annotation>
</xs:element>
<xs:element name="authoritativeHref" type="xs:anyURI">
<xs:annotation>
<xs:documentation>
The absolute URI where the schema defition of the role or arc role is found.
</xs:documentation>
</xs:annotation>
</xs:element>
</xs:schema>

Appendix B Sample lrr document (non-normative)

The following is an example of an lrr (as defined by the schema in Appendix A above). It contains only a single entry each to illustrate the definition of a role and an arcrole.

   <?xml version="1.0" encoding="UTF-8"?>
   < ?xml-stylesheet type="text/xsl" href="lrr2html.xsl"? >
<lrr:lrr xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://xbrl.org/specification/2007" xmlns:lrr="http://www.xbrl.org/2005/lrr" xmlns:xhtml="http://www.w3.org/1999/xhtml" version="1.0" xsi:schemaLocation="http://www.xbrl.org/2005/lrr http://www.xbrl.org/lrr/lrr.xsd">
<lrr:roles>
<lrr:role>
<lrr:roleURI>
http://www.xbrl.org/2004/role/restatedLabel
</lrr:roleURI>
<lrr:status>
PROPOSED
</lrr:status>
<lrr:versionDate>
2006-02-21
</lrr:versionDate>
<lrr:authoritativeHref>
role/restatedLabel.xsd#restatedLabel
</lrr:authoritativeHref>
<lrr:requirement xml:lang="en">
At times an entity may restate certain account balances for financial reporting purposes. This may only occur according to specific reporting rules. For example, an entity may restate an equity account balance, say "Reserves", due to an accounting change or fundamental error under International Financial Reporting Standards (IFRS). A separate label role is provided for such reporting of restated balances, should they occur. The restated balance within a financial statement might provide a label such as "Reserves, Restated Balance" to which this label role would be assigned to identify this type of label. Taxonomy creators would use this label role and provide a label which could be used on concepts that could be restated. Typically, these would be used on equity accounts.
</lrr:requirement>
<lrr:definition xml:lang="en">
The label for a concept when presenting values that have been restated from their value as originally reported.
</lrr:definition>
<lrr:versionOfXBRL>
2.1
</lrr:versionOfXBRL>
<lrr:minimumEditionDate>
2004-11-14
</lrr:minimumEditionDate>
<lrr:impactsTaxonomyValidation>
false
</lrr:impactsTaxonomyValidation>
<lrr:impactsInstanceValidation>
false
</lrr:impactsInstanceValidation>
</lrr:role>
</lrr:roles>
<lrr:arcroles>
<lrr:arcrole>
<lrr:roleURI>
http://www.xbrl.org/2005/arcrole/expected-inconsistency
</lrr:roleURI>
<lrr:status>
ACK
</lrr:status>
<lrr:versionDate>
2006-02-21
</lrr:versionDate>
<lrr:authoritativeHref>
arcrole/expected-inconsistency.xsd#expected-inconsistency
</lrr:authoritativeHref>
<lrr:requirement xml:lang="en">
An instance document author may want to indicate that the facts in the instance are known to be inconsistent with a certain network of arcs in the instance's DTS.
</lrr:requirement>
<lrr:definition xml:lang="en">
On an arc using the expected-inconsistency arc role, the from label will reference a set of locators to elements in the item substitution group. The to label will reference a resource whose content is an extended link role used in the DTS of the instance for a calculation link.
</lrr:definition>
<lrr:versionOfXBRL>
2.1
</lrr:versionOfXBRL>
<lrr:minimumEditionDate>
2004-11-14
</lrr:minimumEditionDate>
<lrr:impactsTaxonomyValidation>
false
</lrr:impactsTaxonomyValidation>
<lrr:impactsInstanceValidation>
false
</lrr:impactsInstanceValidation>
<lrr:conformanceSuiteURI>
conf/arcrole/expected-inconsistency.xml
</lrr:conformanceSuiteURI>
<lrr:validation xml:lang="en">
The existence of arcs using the
<xhtml:i>
expected-inconsistency
</xhtml:i>
arc role does not affect the validity of the instance document. However, if validation does detect an inconsistency in a calculation link network of arcs which involves one of the elements of the facts participating in this arc acting as a summation item and the other elements acting as contributing items, the presence of this footnote arc is a signal to the validating application that this particulat inconsistency was expected to occur by the instance author. Therefore the validating application
<xhtml:b>
may
</xhtml:b>
choose to handle the inconsistency signal for this particular summation in a different way than it handles signals arising from other inconsistencies.
</lrr:validation>
<lrr:attributes>
<lrr:attribute namespaceURI="http://www.xbrl.org/2003/instance" use="optional">
importance
</lrr:attribute>
</lrr:attributes>
<lrr:sourceAbstract>
prohibited
</lrr:sourceAbstract>
<lrr:targetAbstract>
prohibited
</lrr:targetAbstract>
</lrr:arcrole>
</lrr:arcroles>
</lrr:lrr>

Appendix C References

DIMENSIONS
XBRL International Inc.. "XBRL Dimensions 1.0"
Ignacio Hernández-Ros, and Hugh Wallis.
(See http://www.xbrl.org/Specification/XDT-REC-2006-09-18.htm)
FRTA
XBRL International Inc.. "Financial Reporting Taxonomies Architecture 1.0 Recommendation dated 2005-04-25 with Corrected Errata 2006-03-20 "
Walter Hamscher, Mark Goodhand, Charles Hoffman, Brad Homer, Josef Macdonald, Geoff Shuetrim, and Hugh Wallis.
(See http://www.xbrl.org/technical/guidance/FRTA-RECOMMENDATION-2005-04-25+corrected-errata-2006-03-20.rtf)
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)
ISO
International Standards Organisation. " ISO 4217 Currency codes, ISO 639 Language codes, ISO 3166 Country codes, ISO 8601 international standard numeric date and time representations. "
(See http://www.iso.ch/)
LRR PROCESS
XBRL International Inc.. "Link Role Registry - Process 2.0"
Hugh Wallis, and Walter Hamscher.
(See http://www.xbrl.org/Specification/lrr/REC-2008-07-31/lrr-process-REC-2008-07-31.html)
TECH-WG-PROCESSES
XBRL International Inc. "Technical Working Groups - Processes and Procedures"
XBRL International Standards Board.
(See http://www.xbrl.org/XSB/XBRL_Technical_Working_Group_Processes-Approved-2007-04-17.htm)
XBRL 2.1
XBRL International Inc.. "Extensible Business Reporting Language (XBRL) 2.1 Includes Corrected Errata Up To 2008-07-02"
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-2008-07-02.htm)

Appendix D 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 E Acknowledgements (non-normative)

This document could not have been written without the contributions of many people including the participants in the Link Role Registry Approval Group.

Appendix F Document history (non-normative)

DateAuthorDetails
22 July 2008Hugh Wallis
  • Split the LRR specification from the original RECOMMENDATION that included both the specification and the process by which entries were approved.
  • Converted to use the S4S publishing format.
  • Added other stati for entries so as to allow for a less rigorous approval processes to be applied to those entries that are not intended to carry the same normative status as those defined in XBRL RECOMMENDATIONS.
  • Deprecated "IWD" status for LRR entries (essentially replaced it with "PROPOSED"). The reason for this is to avoid a nomenclature conflict with the restriction on IWD in [TECH-WG-PROCESSES] being limited to being distributed to XII members only whereas the LRR is to be generally published.
  • Removed references to FRTA - the references should be from FRTA to this document (so they were, in effect, cyclical) and FRTA might be changed in the future anyway.
  • Updated schema lrr.xsd to conform to changes made in the text - namespace changed to http://www.xbrl.org/2008/lrr from http://www.xbrl.org/2005/lrr.
25 July 2008Walter Hamscher

Edited text that was attempting to explain that the LRR does not contain information redundant with the authoritative declaration.

28 July 2008Walter Hamscher

Removed comments and changed SUB to PROPOSED.

29 July 2008Hugh Wallis

Noted PWD was effectively deprecated due to changes in the process.

Added SIPWG to Referee definition

30 July 2008Hugh Wallis

Editorial for publication as REC

Changed namespace back to http://www.xbrl.org/2005/lrr so as not to break existing software (following the same principles used in updating the schemas in [XBRL 2.1], noting also that the only changes were additions to enumerated values for status

Appendix G 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 Link Role Registry Approval Group up to and including 31 July 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.