### Skeletal XBRL linkbase Example (XML) Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 An example of a basic XBRL linkbase element, demonstrating the inclusion of namespace definitions, the @schemaLocation attribute, and a calculationLink as an extended link. ```xml ``` -------------------------------- ### XBRL Instance Example with footnoteLink Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Demonstrates a practical use case of the footnoteLink element in an XBRL instance. This example shows how to link financial facts to footnotes, including multilingual footnotes, using locators and arcs. It also defines contexts and units. ```XML 1200 2600 1100 2600 Including the effects of the merger. Y compris les effets de la fusion. Example plc 2001-08-16 actual ISO4217:EUR ``` -------------------------------- ### XBRL Instance with Element Example Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 An example of an XBRL instance document demonstrating the use of the element to include specific business reporting details like 'bestEstimate', 'residence', 'nonSmoker' status, and age ranges. ```xml someInsuranceCoMAtrue3449 ``` -------------------------------- ### XBRL: Fixing missing namespace reference in example 8 Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 This errata addresses a missing namespace reference in Example 8 of the XBRL specification. Correcting this ensures that the example accurately reflects proper namespace usage. ```xml ``` -------------------------------- ### XBRL Instance XML Example with URI Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Illustrates how a URI scheme should be formatted in an XBRL instance, specifically adding 'http://' to the beginning of scheme URIs. ```xml http://... ``` -------------------------------- ### XHTML Label Example in XBRL Specification (XHTML) Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Inserts an example of an XHTML label, as provided by Don Bruey, into the XBRL specification. This demonstrates the proper usage of labels within the XBRL framework. ```html

Example Label: Net Income

``` -------------------------------- ### XPointer Usage in URI Fragment Identifiers (Examples) Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 These examples illustrate various ways to use XPointer syntax within URI fragment identifiers to target specific XML elements. They cover referencing elements by ID and by document order within a specified XML document. ```text `#f1` | The fragment of the current document with an ` @id` attribute equal to "f1" ``` ```text `us_bs_v21.xsd#currentAssets` | The element of the document us_bs_v21.xsd with an ` @id` attribute equal to "currentAssets" ``` ```text `us_bs_v21.xsd#element(/1/14)` | The element of the document us_bs_v21.xsd that is the 14 child (in document order) of the root element. ``` ```text `us_bs_v21.xsd#element(currentAssets)` | The element of the document us_bs_v21.xsd with an ` @id` attribute equal to "currentAssets" ``` -------------------------------- ### XBRL Label Link Example (Many-to-Many Relationships) Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Illustrates an XBRL label link where a single arc relates multiple concepts to multiple labels. This setup utilizes shared @xlink:label attributes on locators and resources to represent these many-to-many connections. ```xml Concept A or B Total of Concept A or B ``` -------------------------------- ### XBRL element examples Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Illustrates the usage of the XBRL element for providing concept labels. The examples show a simple text label and a label incorporating XHTML for formatting, both with xlink attributes and the mandatory xml:lang attribute. ```xml Current Assets ``` ```xml Net Income (Loss) ``` -------------------------------- ### XBRL Taxonomy Schema: Instant and Duration Concept Examples (XML) Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Provides specific examples of XML Schema element definitions for XBRL concepts, demonstrating the use of @periodType to distinguish between 'instant' and 'duration' measurements. Also shows the optional @balance attribute. ```XML ``` -------------------------------- ### Example XBRL Instance with as Root Element Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Demonstrates the usage of the element as the root in an XBRL instance, including namespace declarations, schema references, financial facts, context, and unit definitions. ```xml 727635 ``` -------------------------------- ### XBRL Period Attribute Examples (XML) Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 This snippet provides examples of the 'period' attribute, including discussions on specific dates and durations, and their interaction with prior period balances and taxonomies. ```xml ExampleEntity1 2022-01-01 2022-12-31 ExampleEntity2 2023-06-30 ``` -------------------------------- ### Correcting Example with `requires-element` in XBRL Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 This snippet shows a correction made to an example in the XBRL specification, replacing `requires-target` with `requires-element`. This change ensures the example accurately reflects the specification's requirements for element handling. ```xml

``` -------------------------------- ### XBRL: Removing duplicate contexts and correcting example instance Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 This errata addresses the removal of references to duplicate contexts and corrects a typographical error within the example instance, specifically in the identifier section of the XBRL specification. ```xml ``` -------------------------------- ### XBRL Instance Example - Duplicate Items and Tuples Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 An illustrative XBRL instance demonstrating duplicate items and tuples. It includes nested tuples and elements with potentially identical or equivalent content, showcasing the application of the duplicate and equality predicates. ```XML ``` -------------------------------- ### XBRL Instance Example with @balance Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Illustrates the use of the @balance attribute on XBRL elements 'netIncome' and 'fixedAssets'. It shows how 'credit' is assigned to 'netIncome' and 'debit' to 'fixedAssets' for defining their normal balances. ```xml ``` -------------------------------- ### XBRL Numeric Item Example with Calculation Context Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Demonstrates the XML structure of numeric items used in calculations, including context and unit references, precision, and decimals. This is used to illustrate summation in XBRL. ```xml 1559984.8582.334973 ``` ```xml 1527984.8582.334973 ``` -------------------------------- ### XBRL Reference Resource Example with 'ci' namespace Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 This snippet shows a basic XBRL 'reference' resource element using a 'ci' namespace prefix. It contains 'ci:name' and 'ci:page' elements, which are likely defined as substitutions for the abstract 'link:part' element in a specific taxonomy. ```xml ABP 42 ``` -------------------------------- ### Example Presentation Arc Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Illustrates the usage of a presentationArc element to establish a parent-child relationship between 'ci_currentAssets' and 'ci_prepaidExpenses'. It specifies the arc type, target concepts, arcrole, and order. ```xml ``` -------------------------------- ### XBRL Label Resource with @xlink:role Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Demonstrates an XBRL resource using the @xlink:role attribute to specify the type of label provided for a concept. This example shows a standard label. ```xml Current Assets ``` -------------------------------- ### XBRL Linkbase Example: Concept to Reference Arc Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 This example demonstrates an XBRL linkbase structure that links a concept ('s_customerName') to two different reference resources using 'referenceArc' and 'reference' elements. It shows how to use xlink:role to differentiate reference types (definitionRef and measurementRef) and includes 'ref:name' and 'ref:pages' as parts of the reference. ```xml Handbook of Business Reporting5Handbook of Business Reporting45-50 ``` -------------------------------- ### XBRL Instance Schema Reference Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Demonstrates how an XBRL instance references a hospital taxonomy using the `` element. This is a key starting point for discovering the DTS that supports the XBRL instance. ```xml ... hospital taxonomy ... ``` -------------------------------- ### XBRL Taxonomy Schema Example with Linkbase References Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 This XML snippet demonstrates a skeletal XBRL taxonomy schema. It includes namespace declarations for XBRL linkbases and a target namespace, along with annotation elements that reference various linkbase files (presentation, calculation, definition, label, reference). It also imports the XBRL instance schema. ```xml ``` -------------------------------- ### XBRL Label Link Example (One-to-Many Relationships) Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Demonstrates an XBRL label link with a single arc establishing multiple relationships between a concept and its labels. This is achieved by having shared @xlink:label attributes for locators and resources. ```xml Concept A Total of Concept A ``` -------------------------------- ### XBRL Namespace Prefixes (XML) Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 This snippet shows the practice of adding namespace prefixes to XBRL examples for clarity and consistency, ensuring proper XML validation. ```xml USD 2023-01-01 pure:radian ``` -------------------------------- ### XBRL Definition Relationships Example (General-Special) Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Demonstrates definition relationships in an XBRL linkbase, specifically the 'general-special' arcrole. This shows how a broader concept (Performance Measures) relates to more specific concepts (Net Income, etc.). ```text Concept: `performanceMeasures` Relationship: `http://www.xbrl.org/2003/arcrole/general-special` Related Concepts: `netIncome`, `netIncomeBeforeTax`, `netIncomeAfterTax` ``` -------------------------------- ### XBRL Definition Link Example (Valid Alternative Construction) Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Presents a valid XBRL definition link structure as an alternative to using duplicate arcs. Each relationship is represented by a separate arc within its own extended link, adhering to XLINK rules. ```xml ``` -------------------------------- ### XBRL `unitRef` and `contextRef` Attribute Usage Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 This section explains the usage of the ` @unitRef` and ` @contextRef` attributes in XBRL. It provides examples and context for how these attributes are applied to dimensions and units. ```xml ``` -------------------------------- ### XBRL Instance with Element Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 An example of an XBRL instance document using the element to specify a business segment. It includes custom elements like 'stateProvince' from a company-specific namespace within the tag, demonstrating how to provide more detailed business context. ```xml 121064880MI2002-12-01 ``` -------------------------------- ### XBRL fractionItemType Definition and Example (XML Schema) Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Defines the XBRL 'fractionItemType' complex type for representing exact fractional values, including numerator and denominator elements. It also shows an example of its usage in an XBRL instance for representing a fractional value. ```xml --- Fractional value | Representation ---|--- 1/3 | 13 ``` -------------------------------- ### Correcting schemaRef namespace in XBRL Specification examples (XML) Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Fixes an error in Example 4 of the XBRL specification where the `` element was incorrectly placed in the xbrl-instance namespace instead of the xbrl-linkbase namespace. Also corrects an error in the XML Schema for `` elements regarding the namespace prefix for simpleType. ```xml ``` -------------------------------- ### XBRL Instance Fragment with Nested Tuples and Calculations Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 An example XBRL instance showing nested customer data and associated calculation arcs. It highlights how items within the same context and units participate in calculations based on their hierarchical relationships (sibling, uncle). ```xml Acme 3000 100 2900 Bree 2000 200 1800 5000 ``` -------------------------------- ### XBRL Element Examples Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Illustrates the usage of the element with various schemes for identifying business entities, such as company ticker symbols, D-U-N-S numbers, and CUSIP numbers. ```xml SAMP 121064880 41009876AB www.w3c.org ``` -------------------------------- ### XBRL Unit Examples: Currency, Pure Number, Compound Units Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Demonstrates the definition of basic XBRL units including currency (ISO4217:GBP), a pure number (xbrli:pure), and compound units like square feet (myuom:feet multiplied by myuom:feet). It highlights correct usage and potential issues like incorrect casing for currency designators. ```xml ISO4217:GBP ``` ```xml ISO4217:gbp ``` ```xml xbrli:pure ``` ```xml myuom:feetmyuom:feet ``` ```xml xbrli:shares ``` ```xml myuom:FTE ``` -------------------------------- ### XBRL Calculation Relationships Example Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Illustrates mathematical relationships between XBRL concepts used in financial reporting, expressed as formulas. These define how elements contribute to summations and calculations within a taxonomy. ```text 1. `netIncomeAfterTax` = `netIncomeBeforeTax` - `taxes` 2. `netIncome` = `netIncomeAfterTax` - `extraordinaryItems` ``` -------------------------------- ### XBRL Tuple Structure for Property Information Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Illustrates the use of tuples in XBRL to group related concepts that are often repeated or cannot be understood independently. This example shows a 'property' tuple containing elements like 'description', 'dateAcquired', 'dateDisposedOf', and 'fairMarketValue', demonstrating how tuples structure complex data relationships. ```xml Property description Date property acquired Date property disposed of Property fair market value ``` -------------------------------- ### Define Management Information Tuple (XML Schema) Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 An example of defining a 'managementInformation' tuple in a taxonomy schema. This tuple groups 'managementName', 'managementTitle', and optionally 'managementAge', and includes an optional 'id' attribute. ```xml ``` -------------------------------- ### XBRL Calculation Arc Syntax Example Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Shows the basic syntax of a `calculationArc` element in XBRL, which defines a summation relationship between two items. It includes `xlink:type`, `xlink:arcrole`, `xlink:from`, `xlink:to`, `weight`, and `order` attributes. ```xml ``` -------------------------------- ### XBRL: Correcting typographical errors in Examples 35 and 36 Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 This errata corrects typographical errors found in Examples 35 and 36 of the XBRL specification. Ensuring accuracy in examples is crucial for user comprehension and correct implementation. ```xml ``` -------------------------------- ### XBRL Concept Consistency Example: essence-alias Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Illustrates an inconsistency scenario in an XBRL Instance where 'essence-alias' arc semantics are violated. This example involves two string concepts, E (Essence) and D (Alias), with differing values in the same context. ```xml ... E Bert D Ernie ``` -------------------------------- ### XBRL: Correcting misleading reasoning in Example 49 Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 This errata corrects Example 49 within the XBRL specification, identifying it as erroneous due to misleading reasoning regarding the presence of various attributes. This correction aims to improve clarity and accuracy. ```xml ``` -------------------------------- ### XBRL Instance Document Structure with Elements Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Demonstrates the basic structure of an XBRL instance document, including the root element, namespace declarations, and common elements like schemaRef, managementInformation, managementName, managementTitle, and managementAge. It highlights the use of contextRef and unitRef attributes for linking data to its context and unit of measure. ```xml Haywood ChenokitovPresident42Miriam MinderbenderCEO ``` -------------------------------- ### XBRL SchemaLocation Attribute Correction (XML) Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 This snippet shows the correction of 'schemaLocation' attribute examples and their explanations within the XBRL specification. ```xml ``` -------------------------------- ### XBRL Instance Linkbase Reference Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 The `` element points to XBRL linkbase files, which contain dimensional, calculation, definition, and label relationships. These references are vital for a complete understanding of the XBRL data. ```xml ``` -------------------------------- ### XBRL Element Tagging and Attributes Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Demonstrates the correct usage and context of various XBRL elements and their associated attributes, such as documentation, unit, identifier, and calculationArc. It highlights specific attribute requirements and content model definitions. ```xml ... ``` ```xml ... ``` ```xml ... ``` ```xml ... ``` ```xml ... ``` ```xml ... ``` ```xml ... ``` ```xml ... ``` ```xml ... ``` ```xml ... ``` -------------------------------- ### XML Schema for XBRL Linkbase SimpleType Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Defines the 'simpleType' used for simple links in XBRL, including attributes for href, arcrole, role, title, show, and actuate. It imports the XLink namespace. ```XML Type for the simple links defined in XBRL ``` -------------------------------- ### Define Custom Role Type using (XML Schema) Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Example of defining a custom role type named 'endnote' with a specific roleURI and usedOn element in an XBRL taxonomy schema. ```XML A footnote that should be displayed only at the end of a document link:footnote ``` -------------------------------- ### XBRL Instance Schema - Basic Structure and Imports Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 Defines the basic structure of the XBRL instance schema, including XML namespace declarations and imports for linkbase schemas. It sets the target namespace and default element form. ```XML Taxonomy schema for XBRL. This schema defines syntax relating to XBRL instances. ``` -------------------------------- ### Discovering Taxonomy Schemas via XML Schema Imports/Includes Source: https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2 This snippet demonstrates how taxonomy schemas are discovered when they reference other schemas using XML Schema's `import` or `include` elements. Any schema referenced in this manner from an already discovered schema must also be discovered. ```xml ```