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Technology of XBRL

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Technology of XBRL-1

The Basic Structure of XBRL

XBRL specifies the standard specifications using XML which is suitable for the creation, distribution, analysis and exchange of financial information for business reports. As the basic specifications, XBRL 2.1 Specification (hereinafter called XBRL 2.1) was published by a global organization, XBRL International, on February 20, 2013.In XBRL 2.1, XML related technologies standardized in World Wide Web Consortium (W3C) such as XML Schema and XLink are positively adopted.

XBRL Data Structure

Business reporting information is described with XBRL in following two kinds of document.

(1) XBRL Instances
This is a document in which business reporting information is described. It contains context information defining a quarter and a fiscal year, currency unit such as yen and dollar, unit representing the number of stocks as well as values and text of the reporting.
In addition to the above features of instance documents, Inline XBRL 1.0 was recommended on April 20, 2010 (updated to Inline XBRL 1.1 on November 18, 2013), as one of the solutions to also achieve formatting information along with them. This specification provides a mechanism for embedding tags such as values, texts, contexts, and units that are the components of instance documents into the (X)HTML commonly used as document description language on Web. Also, it enables embedded tag information to be extracted easily and comes with a benefit of easy restoration of instance documents. Thus, many countries including Japan have started to apply it to their systems.
The definition of a title name of account (label) and the order of listing for each item and the computational relations are described in XBRL taxonomies stated below.


(2) XBRL Taxonomy
XBRL Taxonomy defines the contents, structure, usage of instance documents using taxonomy schemas (XML schemas) and linkbases. Especially in XBRL 2.1, adopting linkbase using XLink technology enables business reporting information available for various applications.

An XBRL Taxonomy is described in two kinds of document.
Taxonomy schema (XML Schema)
Taxonomy schemas define vocabularies (ex. element names, attributes, etc.) of instance documents in XML schema format. Specific items such as title names of account and notes are defined here.
Reference to the linkbase described below is defined in this taxonomy schema.
The relationship between the items and additional information of each item is defined using XLink extended link function for items defined in taxonomy schema. In detail, it defines the view order of each item, how to calculate, labels of the value viewed as titles of account. These definitions can be created in separate file from the file of taxonomy schema.
Links of the XBRL taxonomy defined by XBRL is following link definitions. (The links can be categorized in two major link definitions: a basic link definition built in XBRL 2.1 Spec., an advanced link definition defined additionally.) In XBRL, these link definitions are separated in each file as an individual linkbase.
① Basic link definition under XBRL 2.1 Spec.
Presentation Linkbase Defines the view order of items
Calculation Linkbase Defines weighted addition formula of numeric value for items
Definition Linkbase Defines various relationships between items (identification in meaning, appearance rule of items, etc.)
Label Linkbase Defines view name (label) of items (Multiple languages can be defined such as Japanese/English/Chinese)
Reference Linkbase Defines reference document (ground document for definition of accounting concept)
② Advanced link definition defined and recommended after XBRL 2.1 Spec.
Dimensions 1.0
(Recommended on September 18, 2006)
Defines multidimensional data structure (A reporting document analyzed from various views such as per products or areas can be created)
Generic Links 1.0
(Recommended on June 22, 2009)
Generic fundamental rules for creating new metadatas such as business rule and rendering information separated from linkbase defined in XBRL 2.1. (For example, following Formula, Versioning defines links based on this Generic Links specification, not using Generic Links definitions directly.)
Formula 1.0
(Recommended on June 22, 2009)
Defines business rules in which the value of items is recalculated by Formula and checked, introducing the concept of Filters and Valiables (Compared with Calculation Linkbase, it enables a complex calculation through dimensions and contexts (ex. shifting calculation: end of year = beginning of year + balance in a year)
Table Linkbase 1.0
(Recommended on March 18, 2014)
Defines the structure of tables



Figure 1 illustrates XBRL 2.0 Spec. stated above.

Figure 1 The structure of XBRL 2.1 Spec.


Target Contents XBRL2.1
Instance document Defines value of items Standard
Inline XBRL document Defines value of an item embedding in (X)HTML file Extend
XML Schema Defines a tag name (vocabulary) of an item Standard
LB(P) Defines the view order of items (Presentation Linkbase) Standard
LB(C) Defines an addition formula of item values (Calculation Linkbase) Standard
LB(D) Defines the relationship between items (Definition Linkbase) Standard
LB(L) Defines a view label of an item (Label Linkbase) Standard
LB(R) Defines reference documents of items Standard
LB(Dim) Defines multidimensional data structure between items
(expressed in Dimensions, Definition Linkbase)
LB(F) Defines complex calculation relations and business rules between items
(expressed with Formula, Generic Linkbase)
LB(T) Defines structure of table format of items
(expressed in Table Linkbase, Generic Linkbase)

XBRL 2.1 is designed for flexible introduction of these new features and is accessible for various business needs.

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