XBRL Reference Guide - IBMpublic.dhe.ibm.com/.../docs/en/6.6.1/adminguide_xbrl.pdf · 2012. 6. 11. · Chapter 1. XBRL engine overview 3

IBM Cognos FSRVersion 6.6.1

XBRL Reference Guide

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NoteBefore using this information and the product it supports, read the information in “Notices” on page 119.

Product Information

This document applies to Cognos FSR Version 6.6.1 and may also apply to subsequent releases. To check for newerversions of this document, visit the IBM Cognos Information Centers (http://publib.boulder.ibm.com/infocenter/cogic/v1r0m0/index.jsp).

Licensed Materials - Property of IBM

© Copyright IBM Corporation 2007, 2012.US Government Users Restricted Rights – Use, duplication or disclosure restricted by GSA ADP Schedule Contractwith IBM Corp.

http://publib.boulder.ibm.com/infocenter/cogic/v1r0m0/index.jsphttp://publib.boulder.ibm.com/infocenter/cogic/v1r0m0/index.jsp

Contents

Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vii

Chapter 1. XBRL engine overview . . . . . . . . . . . . . . . . . . . . . . . . 1Taxonomies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Taxonomy locations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2Extended taxonomies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2Preparing XBRL for submission to the SEC . . . . . . . . . . . . . . . . . . . . . . . . . 2Best practices for creating a taxonomy extension . . . . . . . . . . . . . . . . . . . . . . . 3Managing taxonomies after a database upgrade . . . . . . . . . . . . . . . . . . . . . . . 4New functionality . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Chapter 2. XBRL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7The XBRL interface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7The Search Taxonomy window . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

The Taxonomy Search Parameters pane . . . . . . . . . . . . . . . . . . . . . . . . . 9Taxonomy Search Results . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9Taxonomy Search Filters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Configuring XBRL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9Entity configuration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Report configuration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11Query variables for XBRL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

The Cache Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13Cached content . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13The Cache Manager window . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14Adding an individual URI to the Cache Manager. . . . . . . . . . . . . . . . . . . . . . 14Adding the contents of a folder to the Cache Manager . . . . . . . . . . . . . . . . . . . . 14Previewing the contents of a file in the Cache Manager. . . . . . . . . . . . . . . . . . . . 15Deleting a file or folder from the Cache Manager . . . . . . . . . . . . . . . . . . . . . . 15Refreshing the contents of a file in the Cache Manager . . . . . . . . . . . . . . . . . . . . 15Refreshing the contents of all files in the Cache Manager . . . . . . . . . . . . . . . . . . . 16

XBRL management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16Taxonomies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16Units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19Managing time periods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21Scales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

XBRL tags . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26XBRL tagging. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27Adding an individual XBRL tag . . . . . . . . . . . . . . . . . . . . . . . . . . . 27Adding individual XBRL tags for enumerated values in an Excel object . . . . . . . . . . . . . . 28Multiple XBRL tags. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29Query tagging . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30Negated tagging. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32Block tagging. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33Tuple tagging. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35Tagging a data cell in an Excel object for an explicit dimension . . . . . . . . . . . . . . . . . 38Adding values for typed dimensions . . . . . . . . . . . . . . . . . . . . . . . . . . 38XBRL footnotes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39The XBRL Tagging View window . . . . . . . . . . . . . . . . . . . . . . . . . . . 41Removing all XBRL tags from an Excel or Word object . . . . . . . . . . . . . . . . . . . . 42Removing orphan tags. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42

XBRL instance files . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42Previewing an XBRL instance . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43XBRL instance files and report content . . . . . . . . . . . . . . . . . . . . . . . . . 43

Outputting a report with XBRL embedded . . . . . . . . . . . . . . . . . . . . . . . . . 45

© Copyright IBM Corp. 2007, 2012 iii

Chapter 3. XET . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47The XET interface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47

The XET pane . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48The Primary Items pane and the Dimensions pane . . . . . . . . . . . . . . . . . . . . . 52The Taxonomy Options pane . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57The Select Taxonomy window . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59The Manage Taxonomy Templates window . . . . . . . . . . . . . . . . . . . . . . . . 59The Search Elements window . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61

Extended taxonomies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62Step 1: Define an extended taxonomy namespace . . . . . . . . . . . . . . . . . . . . . . 62Step 2: Create relationship groups (roles) . . . . . . . . . . . . . . . . . . . . . . . . 63Step 3: Define required element properties . . . . . . . . . . . . . . . . . . . . . . . . 63Step 4: Add an abstract heading element . . . . . . . . . . . . . . . . . . . . . . . . 63Step 5: Add line items (elements) . . . . . . . . . . . . . . . . . . . . . . . . . . . 63Step 6: Define presentation relationships. . . . . . . . . . . . . . . . . . . . . . . . . 63Step 7 (optional): Define calculation relationships. . . . . . . . . . . . . . . . . . . . . . 64Step 8: Define dimensional relationships . . . . . . . . . . . . . . . . . . . . . . . . . 64Step 9: Validate the extended taxonomy . . . . . . . . . . . . . . . . . . . . . . . . . 65Step 10: Generate the schema document and linkbase files. . . . . . . . . . . . . . . . . . . 65Taxonomy tasks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65Defining required element properties in a taxonomy. . . . . . . . . . . . . . . . . . . . . 70Relationship groups for taxonomies . . . . . . . . . . . . . . . . . . . . . . . . . . 73Items in the Primary Items pane . . . . . . . . . . . . . . . . . . . . . . . . . . . 74Modifying element properties in the Primary Items or Dimensions pane . . . . . . . . . . . . . . 76Selecting a preferred label type for an element in the Primary Items pane . . . . . . . . . . . . . 76Adding a label to an element in the Primary Items pane . . . . . . . . . . . . . . . . . . . 76Adding calculation relationships to elements in the Primary Items pane . . . . . . . . . . . . . . 77Dimensional relationships for each relationship group . . . . . . . . . . . . . . . . . . . . 78Saving the current taxonomy . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79Validating a taxonomy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80Generating an extended taxonomy to the database . . . . . . . . . . . . . . . . . . . . . 80Generating an extended taxonomy to a folder . . . . . . . . . . . . . . . . . . . . . . . 81

Importing extended taxonomies after a database upgrade . . . . . . . . . . . . . . . . . . . . 82Migrating US GAAP taxonomies . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83

Migrating from US GAAP 2009 to US GAAP 2011 . . . . . . . . . . . . . . . . . . . . . 83Migrating from US GAAP 2009 to US GAAP 2012 . . . . . . . . . . . . . . . . . . . . . 85Migrating from US GAAP 2011 to US GAAP 2012 . . . . . . . . . . . . . . . . . . . . . 86

XET common tasks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88Replacing an element . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88Deleting a link from the Primary Items or Dimensions pane . . . . . . . . . . . . . . . . . . 89Adding a taxonomy template . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89Exporting taxonomy errors to an Excel file . . . . . . . . . . . . . . . . . . . . . . . . 90Checking out a relationship group. . . . . . . . . . . . . . . . . . . . . . . . . . . 90Associating a table to an element of the same relationship group . . . . . . . . . . . . . . . . 90Unassociating a table from an element of the same relationship group. . . . . . . . . . . . . . . 91Restricting a table to an element of the same relationship group . . . . . . . . . . . . . . . . . 91

Chapter 4. EDGAR validation . . . . . . . . . . . . . . . . . . . . . . . . . . 93EDGAR validation overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93

Validating an instance document for EDGAR filing . . . . . . . . . . . . . . . . . . . . . 93Validating an extended taxonomy for EDGAR filing . . . . . . . . . . . . . . . . . . . . . 94Validating an instance document and extended taxonomy for EDGAR filing. . . . . . . . . . . . . 94

Chapter 5. EDGAR HTML . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95The EDGAR HTML interface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95

The EDGAR HTML toolbar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96Best practices for EDGAR HTML . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96

General best practices for EDGAR HTML . . . . . . . . . . . . . . . . . . . . . . . . 96Best practices in Excel objects for EDGAR HTML. . . . . . . . . . . . . . . . . . . . . . 98Best practices in Word objects for EDGAR HTML . . . . . . . . . . . . . . . . . . . . . 99

iv IBM Cognos FSR Version 6.6.1: XBRL Reference Guide

Controlling conversion of EDGAR HTML . . . . . . . . . . . . . . . . . . . . . . . . . 101Controlling conversion of text in EDGAR HTML . . . . . . . . . . . . . . . . . . . . . 101Controlling conversion of pages in EDGAR HTML . . . . . . . . . . . . . . . . . . . . . 102Controlling conversion of fonts in EDGAR HTML . . . . . . . . . . . . . . . . . . . . . 103

Generating EDGAR-valid HTML . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104Generating EDGAR-valid HTML from the FSR interface . . . . . . . . . . . . . . . . . . . 104Generating EDGAR-valid HTML from the EDGAR HTML interface . . . . . . . . . . . . . . . 104

Chapter 6. HMRC submission . . . . . . . . . . . . . . . . . . . . . . . . . 107Using the HMRC submission feature . . . . . . . . . . . . . . . . . . . . . . . . . . 107

Submitting a CT600.xml file to HMRC . . . . . . . . . . . . . . . . . . . . . . . . . 107

Appendix. Multiple versions of Microsoft Office . . . . . . . . . . . . . . . . . 109Effect of multiple versions of Microsoft Office if you use Microsoft Office 2003 . . . . . . . . . . . . 109Effect of multiple versions of Microsoft Office if you use Microsoft Office 2007 or Microsoft Office 2010 . . . . 114

Notices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119

Contents v

vi IBM Cognos FSR Version 6.6.1: XBRL Reference Guide

Introduction

The IBM® Cognos® XBRL Reference Guide is intended for use with Cognos FSRXBRL Engine. It describes how to use Cognos FSR XBRL Engine.

Cognos FSR is a unified financial governance solution that focuses on improvingfinancial processes and controls, particularly in the final stages before disclosure. Ithelps the finance department improve the timeliness and quality of financialmanagement processes and reporting, facilitate audits, extend enterprise resourceplanning (ERP) transactional controls, and improve financial risk management.

Cognos FSR automates the process of eXtensible Business Reporting Language(XBRL) tagging for compliance with the Security Exchange Commission mandateas well as other XBRL mandates around the world.

Features and benefits:v Enhances internal controls over financial reportingv Improves visibility and audit trail in the entire reporting processv Links source data to report datav Uses prior report as a template for the next reportv Integrates Tag Once XBRL functionv Contains tools to promote collaborationv Delivers workflow and task management toolsv Includes business rules and validationv Has multiple output options, such as XBRL, EDGAR, HTML, Microsoft Word,

PDF, and Adobe InDesign

Audience

This guide is intended for individuals working in the Office of Finance, who needto create, manage, and administer financial reports and workflows that are createdwith Cognos FSR. To use this guide, you should have a strong background indeveloping financial reports for regulatory submission.

Finding information

To find IBM Cognos FSR product documentation on the Web, access the IBMSupport site at http://www.ibm.com/support/docview.wss?uid=swg27024548. Youcan also find PDF versions of the product release notes and installation guidesdirectly from IBM Cognos product disks.

To view Cognos FSR help in the product, click Help > Content.

Accessibility features

This product does not currently support accessibility features that help users witha physical disability, such as restricted mobility or limited vision, to use thisproduct.

© Copyright IBM Corp. 2007, 2012 vii

http://www.ibm.com/support/docview.wss?uid=swg27024548

Forward-looking statements

This documentation describes the current functionality of the product. Referencesto items that are not currently available may be included. No implication of anyfuture availability should be inferred. Any such references are not a commitment,promise, or legal obligation to deliver any material, code, or functionality. Thedevelopment, release, and timing of features or functionality remain at the solediscretion of IBM.

viii IBM Cognos FSR Version 6.6.1: XBRL Reference Guide

Chapter 1. XBRL engine overview

IBM Cognos FSR XBRL Engine is a communication method for electronic businessreporting. It is an XML–based framework that provides companies with astandards-based method to prepare, extract, publish, and exchange financial data.

Although you can use a variety of methods (for example, proprietary file formats,HTML, PDF, and flat text files) to transmit business information, the purpose ofCognos FSR XBRL Engine is to provide a single comprehensive communicationstandard.

By putting financial data in an open, agreed upon standard format, Cognos FSRXBRL Engine helps standardize access to financial information over the Internet.

You can use Cognos Financial Statements Reporting (FSR) to include contentformatted in FSR XBRL Engine from external files, and to optionally generatereports in the same format. You can also use the Taxonomy Editor (XBRL ExtendedTaxonomies mode) to define and classify relationships between FSR XBRLEngine-based parameters and your financial information.

You can now view the interface for Cognos FSR XBRL Engine in several languagesin addition to English. For more information, see the IBM Cognos FSR InstallationGuide.

TaxonomiesTo create IBM Cognos FSR XBRL Engine files in Cognos FSR, an administratormust use a taxonomy.

Generally, a taxonomy is a body of information that is systematically defined andclassified into ordered groups according to relationships between the individualitems of information. In accounting, different taxonomies are created (for example,US GAAP) according to the statutory reporting requirements of the country orindustry.

For example, in a balance sheet template, there are different elements that aredefined and classified so that accountants understand both the meaning ofindividual line items and the relationships between them. However, a balancesheet is only part of the usual reporting requirements. The additional informationrequired to produce full financial statements (including notes, director's report, andauditor's report) is represented in the taxonomy.

When you open Cognos FSR reports, you have the option to load the taxonomyassociated with a report by selecting the Load taxonomy on report startup checkbox.

Important: Depending on the size of the taxonomy, it may take a minute or moreto load the first time. The Load taxonomy on report startup check box is availableonly if a taxonomy is associated with the report that you have selected to open.

© Copyright IBM Corp. 2007, 2012 1

Taxonomy locationsYou can find commonly used taxonomy files at several locations in IBM CognosFSR XBRL Engine.

http://www.xbrl.org/*

v This website hosts taxonomy files that are required by XBRL extensiontaxonomies.

v Examples include http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd (alltaxonomies) and http://www.xbrl.org/2005/xbrldt-2005.xsd (dimensionaltaxonomies).

http://www.hmrc.gov.uk/ebu/ct_techpack/

v This website hosts a taxonomy for HMRC filing (UK GAAP/UK IFRS) where itcan be found in the Accounts section.

http://taxonomies.xbrl.us/*

v This website hosts base taxonomies (and supporting files) for 2009 US GAAPthat are provided by XBRL-US (details at http://xbrl.us/taxonomies/Pages/US-GAAP2009.aspx).

v An example would be http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd.

http://www.sec.gov/info/edgar/edgartaxonomies.xml

v This is a file that assists in taxonomy validation. Its purpose is to ensure thatonly base taxonomies recognized by the SEC are used by extension taxonomies.

http://www.sec.gov/info/edgar/edgartaxonomies.shtml

v This website hosts taxonomies for both US GAAP 2011 and US GAAP 2009.

http://xbrl.fasb.org/

v This website hosts base 2011 US GAAP that are provided by the FinancialAccounting Standard Board (FASB)

v An example would be http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd.

Extended taxonomiesYou can use XET to create taxonomy extensions in IBM Cognos FSR XBRL Engine.

An extension taxonomy extends a base taxonomy (for example, US GAAP), withall the changes required for an entity's specific reporting needs.

Preparing XBRL for submission to the SECYou can use IBM Cognos FSR XBRL Engine to prepare XBRL data for submissionto the SEC.

About this task

To get XBRL data ready for submission to the SEC, you need to follow four mainsteps.

2 IBM Cognos FSR Version 6.6.1: XBRL Reference Guide

Procedure1. Identify and document the individual taxonomy concepts that best match the

concepts disclosed in the company financial statements and disclosures. Reviewand approve all concept selections.v Compare and map the source document:

– Obtain the financial statement (with or without footnotes).– Identify the facts to be tagged.– Compare and match against elements in the taxonomy.– Identify elements not available in the taxonomy.

2. Create the company extension taxonomy as an extension of the US GAAPtaxonomy.v Create relationship groups for company statements, disclosures, and

parentheticals.v Add company-specific elements.v Model company statements and disclosures in the new groups:

– Create new element relationships.– Change the ordering of elements to reflect the company financial

statements.– Select preferred labels for presentation.

v Create company-specific presentation labels for elements.v Create mathematical validations.After the extended taxonomy is created, validate the extension against SECEDGAR File Manual Rules, and make sure that selected concepts are included.

3. Associate the fact values being reported in a given filing with specific elementsin the company taxonomy:v Determine appropriate taxonomy, context, units of measure, and scale.v Tag financial statement reporting facts with taxonomy elements.v Assure conformance with SEC EDGAR Filer Manual Rules.This procedure includes defining periods, units of measure, and other aspectsspecific to that report. After elements are tagged, validate the tagging againstthe SEC EDGAR Filer Manual Rules and make sure that correct concepts areused.

4. Build the XBRL tagged and formatted document that is submission-ready forthe SEC:v Build the XBRL document.v Validate against SEC EDGAR Filer Manual Rules.v Review rendering with SEC Private Previewer.v Perform test submission with SEC for validation.Validate the instance document against the SEC EDGAR Filer Manual Rules,review rendering using the SEC Previewer, and perform test submission.

Best practices for creating a taxonomy extensionWhen you create taxonomy extensions in IBM Cognos FSR XBRL Engine, it ishelpful to follow some best practices.

When you create taxonomy extensions, use the following best practices:

Chapter 1. XBRL engine overview 3

v Focus on the mapping and taxonomy extension. Element selectiondocumentation, and a well crafted custom company taxonomy, greatly simplifythe XBRL document creation process.

v Stick to the workflow. Avoid the idea of building the company taxonomy on thefly.

v Create new relationship groups. New roles for your company financialstatements, each disclosure, and parenthetical provide a taxonomy that is easierto work with and validate.

v Use existing elements. Elements from the XBRL US GAAP taxonomies can beused if they represent the appropriate financial concept, regardless of itslocation.

v Create company standard labels for all elements. Use terse labels, where needed,for repeating captions. Labels should correspond to the filer's print report.

v Validate early and often. Errors accumulate and become harder to diagnose.

Managing taxonomies after a database upgradeAfter the system database and client systems are upgraded or installed in IBMCognos FSR XBRL Engine, you must perform several tasks to manage yourtaxonomies.

If you need an extended taxonomy for a new client system, you must create thetaxonomy. Before you can create an extended taxonomy, you must add anextended taxonomy template. For more information, see “Adding a taxonomytemplate” on page 89 and “Creating a taxonomy” on page 65.

For existing client systems, you must import taxonomies again with the requiredschema URIs. For more information, see “Importing extended taxonomies after adatabase upgrade” on page 82.

You can also perform the following US GAAP taxonomy migrations:v from US GAAP 2009 to US GAAP 2011v from US GAAP 2009 to US GAAP 2012v from US GAAP 2011 to US GAAP 2012For more information, see “Migrating US GAAP taxonomies” on page 83.

New functionalityThe latest version of IBM Cognos FSR contains several new features.

The following new features are included in Cognos FSR (including XBRL):v Native support for Microsoft Office 2007 and Microsoft Office 2010. You can now

work with your reports in native Microsoft Office 2003, Microsoft Office 2007,and Microsoft Office 2010.

v Adobe InDesign integration. If you plan to output your report to AdobeInDesign, versions CS 3 and CS 5.5, you can tag your data in Cognos FSR tomake formatting simpler when you import into Adobe InDesign.

v Localization of the Cognos FSR interface. You can now view the interface inseveral languages in addition to English.

v Ability to enable and disable users without deleting user data. If a user will notbe using Cognos FSR for a period of time, the administrator can now specify


that the user is inactive without having to delete the user's data and thenrecreate it when the user becomes active again.

v Additional configuration options. New configuration options are available, suchas performance monitoring, the ability to specify the location for temporary files,and customized views.

v Microsoft PowerPoint: Export to Microsoft PowerPoint 2007 and MicrosoftPowerPoint 2010 is now supported.

v SEC. Support for new US-GAAP 2012 taxonomy and updates to EFM (EDGARFiler Manual) validations is now provided.

v US GAAP 2012 (Taxonomy and EFM updates). Support for US-GAAP 2012 isnow provided.

v Solvency II. Support for draft taxonomy and specifications is now provided, asoutlined from consultations. Cognos FSR includes new functionality fordimensional tagging and for generating high volumes of XBRL from relationalsources.

v IFRS. Support for the IFRS international standard taxonomy with newfunctionality to reference linkbases directly is now provided.

Chapter 1. XBRL engine overview 5

Chapter 2. XBRL

In IBM Cognos FSR XBRL Engine, before you can do tagging, you must configureXBRL.

Specifically, you must configure settings for each entity, as well as for the reportsthat are used for submission.

The XBRL interfaceTo work with IBM Cognos FSR XBRL Engine, you need to access the XBRLinterface through the Report Design window in Cognos FSR.

Click XBRL in the Cognos FSR toolbar to access the XBRL feature.

�A� - The Linkbase pane displays schema elements or the relationships betweenelements (parent-child relationships) in a linkbase view.v You can use the first list to select a linkbase view (Presentation, Calculation, or

Definition), access the schema or to use the Tuple Explorerv A second list opens if you select a linkbase view. In the second list, you can

select the roles to display. Select All Roles to display all roles in the taxonomy,or select a specific role from the list.

v For the Tuple Explorer, you can use View mode to view existing tuples tagged tothe element. Use Add mode to add tuples to the element

v In the Linkbase pane, you can expand or collapse items by right-clicking andclicking Expand All or Collapse All from the menu.

v You can customize Linkbase View settings by right-clicking and clickingCustomize View from the menu:– In the lists, you can select a label role and language.– Click Default to reset to the default view setting values.

�B� - In the XBRL pane, you can view and select the attributes of tagged taxonomyelements in your report:

© Copyright IBM Corp. 2007, 2012 7

Table 1. Tabs in the XBRL pane

Tab Description

XBRL Inspector Used to select or review attributes and dimensions for a data cell.

Footnotes Used to tag a footnote in the report and associate it to an element ofthe taxonomy. The footnote is provided in any XBRL output for thereport.

Properties Displays the basic attributes for the selected taxonomy element (forexample, id name, name and type of XBRL attribute). The fields areread-only.

Calculations Displays the attribute settings for calculating the element. Thenumeric order of calculation is displayed, along with the weighting(+1,-1, or null) of the element. The fields are not editable (read-only)because the calculations occur within the taxonomy itself.

Content Model Displays elements that are grouped together (tuples) and theiroccurrences (minimum and maximum occurrence, expressed as anumeric value). If there are no grouped elements in the taxonomy(that is, no tuples), then nothing is displayed.

Search field: This field can be used to find an element in the taxonomy schema.When you enter a value in this field and click theSearch button, the SearchTaxonomy window opens and displays a list of elements that match or partiallymatch the value. You can double-click an element in the results list to highlight itslocation in the Linkbase pane.

The Search Taxonomy windowYou can use the Search Taxonomy window to search for an existing element in thetaxonomy.

�A� - The Taxonomy Search Parameters pane allows you to enter a search term tofind an existing element in the taxonomy.


�B� - The Taxonomy Search Results pane displays the search results.

�C� - The Taxonomy Search Filters pane allows you to add a filter to the searchresults.

The Taxonomy Search Parameters paneIn the Taxonomy Search Parameters pane in the Search Taxonomy window, youcan search for an existing element in the taxonomy.

Enter a value in the Search field and click the Search icon. A list of elementsmatching the value is displayed.

Use the Show list to filter search results. It indicates what kinds of informationshould be searched for in query text. Each search result yields not only the elementit found, but also why it was found (element name, elementID, standard label). Forexample, a search for ProfitLoss never matches in the standard label because thistext never appears in a standard label. Likewise, searches for Profit (Loss) nevermatch an element name or elementID (spaces).

Taxonomy Search ResultsIn the Search Results pane in the Search Taxonomy window, you can view theresults of your search.

If there are no elements that match your search criteria, a notification windowopens.

If there are results that match your search criteria, you can see them in the SearchResults pane. Double-click an element and it is highlighted in the Linkbase pane.

To view element properties, right-click the Search Results pane and click ShowProperties. The element properties appear on the right side of the pane:v You can scroll up or down the list to view the properties of each element.v Right-click and click Hide Properties to hide the element properties.v Right-click and click Copy Selected Item ID to copy an element ID and paste it

into other locations.

Taxonomy Search FiltersIn the Filters pane in the Search Taxonomy window, you can add a filter to thesearch results.

To add a filter to search results, click the Edit Filter button. For more informationabout how to use filter functionality, see the IBM Cognos FSR Administration Guide.

Configuring XBRLYou can use IBM Cognos FSR XBRL Engine to configure settings that define thetaxonomy.

About this task

When you create a new report, you have the option to configure Cognos FSRXBRL Engine settings that define the taxonomy to be used, as well as time periods,the unit, scale, and negation to be applied to data values.

Chapter 2. XBRL 9

You can have multiple taxonomies used by one report. There is no limitation.

You can configure a report for tagging and output at any time during or after thereport creation process. To configure an entity, click Tools > Report Setup. Toconfigure a report, click XBRL > XBRL Configuration or Tools > Report Setup.

There are two main steps to configure a report for Cognos FSR XBRL Engine:

Procedure1. Configure the XBRL settings for the entity. This includes entering a unique

Entity Identifier number and the Entity Scheme.The following organizations provide entity identification numbers:v CIK (by SEC, http://www.sec.gov/CIK)v Companies House registered number (by UK Companies House,

http://www.companieshouse.gov.uk)v Ticker symbol (by the stock exchange for the listed company)v D-U-N-S number (by D&B, www.dnb.com)v CUSIP (by CUSIP, www.cusip.org)

2. For each report, configure XBRL as required, by performing the following tasks:v Select a taxonomy.v Define the time periods.v Select the units to be used for the data value (for example, USD or EU).v Set the scale to be used with numeric values (for example, display data in

thousands or millions).

Results

After you configure a report for XBRL, you can tag numeric data and text forinclusion in the XBRL output file.

Entity configurationXBRL settings exist for an entity and for each report in IBM Cognos FSR XBRLEngine.

For the entity, you must enter the entity identifier and the entity schema.

Configuring an entity for XBRLYou can configure an entity so that it can use IBM Cognos FSR XBRL Engine.

Procedure1. In Cognos FSR, open the report that you want to work with, or create a new

report. The Report Design window opens.2. Click Tools > Report Setup. The Report Setup window opens.3. Select an entity.4. In the XBRL area on the Report tab, enter values for the following fields:

v Entity Schema. Select a schema that you want to use for the entity. The entityschema is a schema file that defines the concepts (elements) that form thebasis of a taxonomy or extension taxonomy. It refers to the name, data type,and period type files and how they can be used, and other controlparameters. It also stores linkbase references, including Calculation,Definition, Presentation and Label.


v Entity URL. Displays the URL address for the website of the organizationwhose schema you have selected in the Entity Schema field (for example,http://www.dnb.com).

v Entity Identifier. Enter the unique identifying number assigned to yourbusiness by the organization (for example, SEC). One number is assigned toeach corporate entity, and the same number applies to all Cognos FSRreports for that entity.

Report configurationYou can use IBM Cognos FSR XBRL Engine to configure a taxonomy, time period,unit, and scale for a report.

You perform the configurations in the XBRL Configuration window. You mustmake the following configurations:v Select a taxonomy.v Define the default time period.v Select the default unit to be used for the data value (for example, USD or EU).v Set the default scale to be used with numeric values (for example, display data

in thousands or millions).

After you make selections for the time period, unit, and scale defaults, they aredisplayed on the XBRL Inspector tab while you are tagging objects.

Important: To modify the selections that are available in the Taxonomy, DefaultTime Period, Default Unit, and Default Scale lists in the XBRL Configurationwindow, see “XBRL management” on page 16.

Configuring a report for XBRLYou can configure a report so that it can use IBM Cognos FSR XBRL Engine.

Procedure1. In Cognos FSR, open the report that you want to work with, or create a new

report. The Report Design window opens.2. Click Tools > Report Setup. The Report Setup window opens.3. Select the report and click Configure XBRL. The XBRL Configuration window

opens.

Tip: Alternatively, you can access the XBRL Configuration window byclicking XBRL > Configure XBRL in the Report Design window.

4. From the Taxonomy list, select the taxonomy that you want to use for thereport.

5. From the Default Time Period list, select the time period that you want to useas a default for the report.

6. From the Default Unit list, select the unit that you want to use as the defaultfor the data value.

7. From the Default Scale list, select the scale that you want to use as thedefault with numeric values.

8. Click Usable Filters to select the time periods that will be available from theTime Period list on the XBRL Inspector tab when you are tagging in thereport. The Usable Filters window opens.

Chapter 2. XBRL 11

Tip: Defined time periods are available for all reports. However, some timeperiods might not be relevant or might be out of date. You can use UsableFilters to filter and select the time periods that you want to use.

9. Select one or more filters in the Show column and click OK. The XBRLConfiguration window opens.

10. Click Save.

Query variables for XBRLYou can use IBM Cognos FSR XBRL Engine to create query variables for XBRLproperties (time periods, scales, and units) and dimensions.

You can select query variables during XBRL tagging. You can use XBRL queryvariables to reduce some of the required maintenance with recurrent tagging. Youcan change the value of the variable in Cognos FSR or during a report rollover,and all cells tagged with this variable update with the new context.

Important: Shared objects support query variables for XBRL.

When you select properties in the XBRL Inspector pane, or dimensions in theDimensions pane, query variables that have been created for the property ordimension appear in the list with the following syntax:{variable name} = Value

Where:v variable name is a unique variable name.v Value is the name of the property or ID of the element.

For time period, scale, and unit, the query variable value is the property's name.For a dimension, the query variable value is the element's id. For example:{xbrl_scale} = GBP

GBP is the unit name defined in XBRL configuration.

Another example:{xbrl_dimension} = us-gaap_CommonStockMember

Creating a query variable for XBRLYou can create a query variable for XBRL.

Procedure1. Open the report where you want to crate a query variable.2. Click Administration > Query Variables. The Query Variables window opens.3. Using the correct syntax, type a unique variable name (for example,

{xbrl_unit}, {xbrl_scale},).4. In the Value field, enter the value that the variable will reference. For

example, if you are creating a variable for a time period, the value is the nameof the time period.

5. To enter a comment for the variable, use the Comment field.6. Select All Queries for the Scope list.7. Select the Visible On Rollover check box. This ensures that the query values

you create and use for a report are available after a rollover process isperformed.


8. To override set variables in a cascaded report, select the Allow Overridecheck box.

9. Click Set. The new variable appears in the list.10. To create another variable without exiting the Query Variables window, click

in the empty column in the list of variables to clear the values from thevariable that you just created.

11. Click OK.

Deleting a query variable for XBRLYou can delete a query variable for XBRL.

Procedure1. Open the report where you want to crate a query variable.2. Click Administration > Query Variables. The Query Variables window opens.3. In the Variable Name column, click and highlight the query variable you want

to delete.4. Click Delete. The query variable is removed from the variable list.5. Click OK.

The Cache ManagerThe Cache Manager window is used to manage and preview contents of all HTTPcache entries of base taxonomies that are stored in the IBM Cognos FSR XBRLEngine database.

To access the Cache Manager window, click XBRL > Cache Manager.

Important: Extension taxonomies are not typically stored in the Cache Manager.

Cached contentYou can use IBM Cognos FSR XBRL Engine to add cached content.

You can add cached content in two ways:v Download a file from a particular external website (for example, a compressed

file containing multiple taxonomies). This method requires a valid domain (URI)for the file.

v Include the contents of a folder containing taxonomies you previouslydownloaded and are now available locally on your computer. You might want touse this method when you have acquired a set of files that you want to store inthe Cache Manager, or when you want to use a pre-existing cache.

Important: When you include folder contents, you must also specify the domain ofthe location where you retrieved the files.

You can use the Cache Manager to replicate external websites from whichtaxonomy files or folders have been downloaded. A cache is typically built in theevent that a proxy, firewall, or no access to the Internet does not allow thetaxonomy content to be refreshed. However, if the intent is to refresh the files andfolders from a website, the folder structure and file and folder names in the CacheManager must match those found on the target domain. If there is a mismatch, thefiles and folders are not refreshed as expected.

Chapter 2. XBRL 13

The Cache Manager windowIn IBM Cognos FSR XBRL Engine, HTTP cache entries are stored in folders that arenamed after the source website.

You can use the following items in the Cache Manager window to perform varioustasks:v Click the Expand folder icon to expand a folder.v Click the Collapse folder icon to collapse a folder.v The Downloaded field displays the most recent download date of the file.

v Click the Preview icon to open the selected file in a preview window.

v Click the Copy icon to copy the URL location of the selected file.

v Click the Download icon to download the selected file from the Internetand replace it in the Cache Manager. The downloaded field updates.

v Click the Delete icon to delete the selected folder or file from the CognosFSR database.

Click Add to open a window where you can download and store a particular file,or the contents of a folder, from the Internet:v To download and store a file from the Internet, click Add an individual URL

and enter the URI.v To add the contents of a folder, click Add a folder's contents. Select a path

where the files reside, and a domain where the files exist on the Internet.

Click Redownload All to update all cache entries from the Internet. This actionrequires an Internet connection with no proxy or firewall blocking the update.

Important: If the folder structure and file names in the Cache Manager do notmatch to those found on the target website, the files and folders are not refreshedas expected.

Adding an individual URI to the Cache ManagerIn IBM Cognos FSR XBRL Engine, you can add an individual URL to the CacheManager.

Procedure1. Open the report where you want to add an URI to the Cache Manager.2. Click XBRL > Cache Manager. The Cache Manager window opens.3. Click Add. The Cache Manager step opens.4. Click Add an individual URL.5. Enter the URI in the field and click Finish. The URI is added to the Cache

Manager.

Adding the contents of a folder to the Cache ManagerIn IBM Cognos FSR XBRL Engine, you can add the contents of a local folder to theCache Manager.


Before you begin

You must download content for the Cache Manager from a valid domain (URI)before performing this task. Make sure that the folder structure and file namesmatch. If the folder structure and file names in the Cache Manager do not matchthose found on the target domain, the files and folders are not refreshed.

Procedure1. Open the report where you want to add folder contents to the Cache Manager.2. Click XBRL > Cache Manager. The Cache Manager window opens.3. Click Add. The Cache Manager step opens.4. Click Add a folder's contents.5. Click the ellipsis icon to browse for a path where the files you previously

downloaded from a valid domain (URI) are saved.6. Enter the domain from which the files were previously downloaded.7. Click Finish. The contents of the folder are added to the Cache Manager.

Previewing the contents of a file in the Cache ManagerIn IBM Cognos FSR XBRL Engine, you can preview the contents of a file in theCache Manager.

Procedure1. Open the report containing the file that you want to preview.2. Click XBRL > Cache Manager. The Cache Manager window opens.3. Click the Expand folder icon to expand the folder directory to the file that

you want to preview.

4. Click the Preview icon beside the file name. The contents of the file aredisplayed in a separate window.

Deleting a file or folder from the Cache ManagerIn IBM Cognos FSR XBRL Engine, if you no longer need a file or folder, you candelete the file or folder from the Cache Manager.

Procedure1. Open the report containing the file or folder that you want to delete.2. Click XBRL > Cache Manager. The Cache Manager window opens.3. Click the Expand folder icon to expand to the file or folder that you want to

delete.

4. Click the Delete icon beside the file or folder name. The file or folder isdeleted from the Cache Manager.

Refreshing the contents of a file in the Cache ManagerIn IBM Cognos FSR XBRL Engine, you can download a file to the Cache Manageragain, to refresh the contents of a file.

Before you begin

Make sure that the folder structure and file names match. If the folder structureand file names in the Cache Manager do not match to those found on the targetdomain, the files and folders are not refreshed as expected. Also, you must have an

Chapter 2. XBRL 15

Internet connection with no proxy or firewall blocking the ability to download newcontent.

Procedure1. Open the report containing the file whose contents you want to refresh.2. Click XBRL > Cache Manager. The Cache Manager window opens.3. Click the Expand folder icon to expand the folder directory to the file

whose contents you want to refresh.

4. Click the Download icon beside the file name. The contents of the fileare displayed in a separate window, and the Downloaded field updates.

Refreshing the contents of all files in the Cache ManagerIn IBM Cognos FSR XBRL Engine, you can download a file to the Cache Manageragain, to refresh the contents of all files.

Before you begin

Make sure that the folder structure and file names match. If the folder structureand file names in the Cache Manager do not match to those found on the targetdomain, the files and folders are not refreshed as expected. Also, you must have anInternet connection with no proxy or firewall blocking the ability to download newcontent.

Procedure1. Open the report containing the files whose contents you want to refresh.2. Click XBRL > Cache Manager. The Cache Manager window opens.3. Click Redownload All. A progress bar tracks the progress of the download.

When all files are downloaded, the progress bar closes and the Downloadedfield updates for all files.

XBRL managementYou can use IBM Cognos FSR XBRL Engine to specify time periods, units, andscales for taxonomies.

For more information, see “Configuring XBRL” on page 9.

TaxonomiesYou can use IBM Cognos FSR XBRL Engine to add, edit, and delete any number oftaxonomies associated with a report.

You can load multiple taxonomies into Cognos FSR, but only one taxonomy can beassociated to an individual report. When a taxonomy is added, you must build andsave a cache where it can reside. As you work with a taxonomy, you mustperiodically rebuild the cache.

Adding a taxonomy to a reportYou can use IBM Cognos FSR XBRL Engine to add a taxonomy to a report.

Procedure1. Open the report that you want to work with, or create a new report. The

Report Design window opens.


2. Click Tools > Report Setup. The Report Setup window opens.3. Select the report where you want to add a taxonomy, and click Configure

XBRL. The XBRL Configuration window opens.


4. Click Manage. The XBRL Management window opens.5. Click the Taxonomies tab.6. Click Add Taxonomy. The XBRL Taxonomy window opens.7. Enter a name in the Taxonomy Name field.8. Click the ellipsis icon beside the taxonomy entry point field. The Open

window opens.v Navigate to the taxonomy entry point that you want to use.v Click Open to select it. The XBRL Taxonomy window opens.

9. To specify where the taxonomy can be found on the Internet, enter the URL inthe Web Reference (If Applicable) field. For example, http://www.xbrl.org/uk/gaap/core/2009-09-01/uk-gaap-full-2009-09-01.xsd.

When a standard taxonomy is configured directly with the report (forexample, HMRC filing), then you must enter a URL. In Inline generation, thisweb reference is used to set the schemaRef in a generated inline document.

Tip: If the taxonomy cache does not exist in the Cognos FSR database, theTaxonomy Cache is Present check box is disabled.

10. Click OK. The XBRL Management window opens and the taxonomy is listedon the Taxonomies tab.

Tip: If no cache exists for the taxonomy, the check box in the Cache? columnis unmarked. You must build and save the cache for the taxonomy.

11. Click the taxonomy to select it.12. Click Rebuild Cache. A progress message notifies you when the process is

complete. The check box in the Cache? column is now marked.

Editing a taxonomy in a reportYou can use IBM Cognos FSR XBRL Engine to edit a taxonomy in a report.

Procedure1. Open the report that you want to work with. The Report Design window

opens.2. Click Tools > Report Setup. The Report Setup window opens.3. Select the report containing the taxonomy that you want to edit, and click

Configure XBRL. The XBRL Configuration window opens.

Tip: Alternatively, you can access the XBRL Configuration window by clickingXBRL > Configure XBRL in the Report Design window.

4. Click Manage. The XBRL Management window opens.5. Click the Taxonomies tab.6. Click Edit Taxonomy. The XBRL Taxonomy window opens.7. Enter a new name in the Taxonomy Name field, or, to select a new taxonomy

entry point, click the ellipsis icon beside the taxonomy entry point field. TheOpen window opens.a. Navigate to the taxonomy entry point that you want to use.

Chapter 2. XBRL 17

b. Click Open to select it. The XBRL Taxonomy window opens.c. To specify where the taxonomy can be found on the Internet, enter the URL

in the Web Reference (If Applicable) field.

Tip: If the taxonomy cache does not exist in the Cognos FSR database, theTaxonomy Cache is Present check box is disabled. The cache is rebuilt afterXBRL configuration when you select an object and click XBRL on the FSRtoolbar.

8. Click OK. The XBRL Management window opens and the taxonomy is updatedand listed on the Taxonomies tab.

Deleting a taxonomy from a reportIf you no longer need a taxonomy, you can use IBM Cognos FSR XBRL Engine todelete it from a report. However, as one taxonomy can be mapped to multiplereports, you must ensure the taxonomy you want to delete is not being used inany reports.


opens.2. Click Tools > Report Setup. The Report Setup window opens.3. Select the report containing the taxonomy that you want to delete, and click



4. Click Manage. The XBRL Management window opens.5. Click the Taxonomies tab.6. Select the taxonomy that you want to delete.7. Click Delete. A confirmation message opens.8. Click OK. The taxonomy is removed from the list.

Rebuilding a taxonomy cache for a reportWhile you work with a taxonomy in IBM Cognos FSR XBRL Engine, you mustperiodically rebuild the cache.


opens.2. Click Tools > Report Setup. The Report Setup window opens.3. Select the report containing the taxonomy that you want to rebuild, and click



4. Click Manage. The XBRL Management window opens.5. Click the Taxonomies tab.6. Select the taxonomy whose cache you want to rebuild.7. Click Rebuild Cache. The taxonomy cache is rebuilt.

Saving a taxonomy cache for a reportYou can move a taxonomy cache to a new location.



opens.2. Click Tools > Report Setup. The Report Setup window opens.3. Select the report containing the taxonomy that you want to save, and click



4. Click Manage. The XBRL Management window opens.5. Click the Taxonomies tab.6. Select the taxonomy whose cache you want to save.7. Click Save Cache. The Browse for Folder window opens.8. Navigate to the location where you want to save the cache.9. Click OK The cache is saved, and the taxonomy files (schema and linkbase

files) are saved in the selected folder.

UnitsIn IBM Cognos FSR XBRL Engine, a unit specifies what the amount reportedrepresents.

Units can be simple or complex:v Simple units. EUR (Euros), sharesv Complex units. Earnings per share

If you want to use Euro as a unit, use the numerator. If you want to use a complextype of unit such as Earnings per Share, enter Euro as the numerator andxbrli:shares as the denominator.

Important: Currencies such as EUR and USD are shown in ISO4217 currencystandard form (for example, iso4217:EURO or iso4217:USD).

Adding a unit to XBRLYou can use IBM Cognos FSR XBRL Engine to add a unit that can be used in areport.


opens.2. Click Tools > Report Setup. The Report Setup window opens.3. Select the report where you want to add a unit, and click Configure XBRL. The

XBRL Configuration window opens.


4. Click Manage. The XBRL Management window opens.5. Click the Units tab. The existing units are listed on the tab.6. Click Add Unit. The XBRL Units window opens.7. Select settings as described in the following table:

Chapter 2. XBRL 19

Table 2. Unit settings

Setting Description

Name Enter a unique name (one that does not exist in the list) for the unit thatyou are creating.

Numerator Select a pre-defined numerator from the list, or type a new one. For anSEC filing, new (custom) units such as Headcounts can be defined asmy:headcounts using the company's prefix. For an HMRC filing, uk-gaapor ifrs can be used as a prefix.

Denominator Select a pre-defined denominator from the list, or type a new one.

8. Click OK. The XBRL Units window closes and the unit is listed on the Unitstab.

Editing a unit in a reportYou can use IBM Cognos FSR XBRL Engine to edit a unit used in a report.


opens.2. Click Tools > Report Setup. The Report Setup window opens.3. Select the report containing the unit that you want to edit, and click Configure



4. Click Manage. The XBRL Management window opens.5. Click the Units tab. The existing units are listed on the tab.6. Select the unit you want to edit.7. Click Edit Unit. The XBRL Units window opens.8. Change any of the following settings:

Table 3. Unit settings

Setting Description

Name Enter a unique name (one that does not exist in the list) for the unit thatyou are creating.

Numerator Select a pre-defined numerator from the list, or type a new one.

Denominator Select a pre-defined denominator from the list, or type a new one.

9. Click OK. The XBRL Units window closes and the unit is updated.

Deleting a unit from a reportIf you no longer need to use a unit in a report, you can use IBM Cognos FSRXBRL Engine to delete the unit.


opens.2. Click Tools > Report Setup. The Report Setup window opens.3. Select the report containing the unit that you want to delete, and click




4. Click Manage. The XBRL Management window opens.5. Click the Units tab. The existing units are listed on the tab.6. Select the unit that you want to delete.7. Click Delete Unit. The confirmation window opens.8. Click OK. The unit is deleted.

Managing time periodsWhen you configure IBM Cognos FSR XBRL Engine to use a time period, the timeperiod can be based automatically on either a duration or instance period, basedon the tag's period type (duration or instance).

Financial statements can be based on an instance in time (for example, BalanceSheet, as of December 31st 2009), or across a duration of time (for example, IncomeStatement, for the period of January 1st -December 31st 2009).

Important: The first time that you configure a new duration, the end date of theduration is used to automatically create the instance time period.

When you create a time period, it is available to use in the report you have openand in any other report you subsequently open. To select the time periods that areto be included or excluded for the report you have open, see “Editing usable timeperiods” on page 23. Only those time periods you have selected to be included in areport are used when the report is generated.

Adding a time period to a reportYou can use IBM Cognos FSR XBRL Engine to add a time period that can be usedin a report.


opens.2. Click Tools > Report Setup. The Report Setup window opens.3. Select the report where you want to add a time period, and click Configure



4. Click Manage. The XBRL Management window opens.5. Click the Time Periods tab.6. Click Add Period. The XBRL Time Periods window opens.7. Enter a name for the time period in the Name field.8. In the Duration list, make one of the following selections:

v Forever. An indefinite time period.v Duration. A range of time. The Start Date and End Date lists open. Select

the start and end dates that you want to use.For example, "Assets" (instance type) uses the time period "Year 2010 (2010-1-1to 2010-12-31)". Then its end date of duration period is assigned as "2010-12-31"during tagging.

Chapter 2. XBRL 21

Important: The proper time period is assigned during tagging based on theelement's property for period type (instance or duration).

9. Click OK. The time period is added to the Time Periods tab.

Editing a time period in a reportYou can use IBM Cognos FSR XBRL Engine to edit a time period used in a report.


opens.2. Click Tools > Report Setup. The Report Setup window opens.3. Select the report containing the time period that you want to edit, and click



4. Click Manage. The XBRL Management window opens.5. Click the Time Periods tab.

Tip: You can click any of the values in the Name, Start Date, or End Datecolumns to modify them. To change a duration time period to a time periodwith no duration, select Clear on the calendar popup for both the start andend date values.

6. Select the time period that you want to edit.7. Click Edit Period. The XBRL Time Periods window opens.8. Enter a new name for the time period in the Name field.9. In the Duration list, change one of the following selections:

v Forever. An indefinite time period.v Duration. A range of time. The Start Date and End Date lists open. Select

the start and end dates that you want to use.10. Click OK. The time period is updated with your new settings.

Deleting a time period from a reportIf you no longer need to use a time period in a report, you can use IBM CognosFSR XBRL Engine to delete the time period.


opens.2. Click Tools > Report Setup. The Report Setup window opens.3. Select the report containing the time period that you want to delete, and click



4. Click Manage. The XBRL Management window opens.5. Click the Time Periods tab.6. Select the time period that you want to delete.7. Click Delete Period. A confirmation window opens.8. Click OK. The time period is deleted.


Creating multiple time periods for a reportYou can use IBM Cognos FSR XBRL Engine to add multiple time periods that canbe used in a report.

Procedure1. Open a report. The Report Design window opens.2. Click Tools > Report Setup. The Report Setup window opens.3. Select the report where you want to add multiple time periods, and click



4. Click Manage. The XBRL Management window opens.5. Click the Time Periods tab.6. Click Generate. The Generate Time Periods window opens.7. Use the Fiscal Year End Date list to select the date that you want to use as the

end date for the new time periods. Multiple dates with the same end date aregenerated and listed.

8. Click any of the values in the Name, Start Date, or End Date columns tomodify them. To change a duration time period to a time period with noduration, select Clear on the calendar popup for both the start and end datevalues.

9. Ensure that the check box is selected in the Generate column for the timeperiods that you want to create.

10. Click OK. The new time periods are displayed on the Time Periods tab.

Editing usable time periodsIn IBM Cognos FSR XBRL Engine, you can select which time periods you want toinclude or exclude in a report.

About this task

See “Adding a time period to a report” on page 21 for instructions on how to adda time period, and then use the following steps to include or exclude a time periodin a report.

Important: Time periods created in a report must always be used in that reportwhen you generate it. You cannot exclude them.

Procedure1. Open a report. The Report Design window opens.2. Click Tools > Report Setup. The Report Setup window opens.3. Select the report where you want to include or exclude a time period, and click



4. Click Manage. The XBRL Management window opens.5. Click the Time Periods tab.

Chapter 2. XBRL 23

6. Select the time period you want to exclude or include in a report and click the

ellipsis icon in the Edit Usable Time Period column forthat time period. The Usable Time Period By Report window opens.

7. Click a report to highlight it and select the check box in the correspondingShow In column to include the time period in the report.

8. Click OK.

ScalesFor a report in IBM Cognos FSR, you must set scales according to the decimalplaces in the number being tagged.

For example, for the numbers 10 million, 10.1 million, and 10.23 million, you needthree different scales to set up millions:v For 10 million, Accurate to is 0 decimals and Multiply By is 1000000v For 10.1 million, Accurate to is 1 decimals and Multiply By is 1000000v For 10.23 million, Accurate to is 2 decimals and Multiply By is 1000000

The Accurate to decimal setting actually determines the decimal unit that getswritten in the instance. Therefore:v For 10 million, you see -6.v For 10.1 million, you see -5.v For 10.23 million, you see -4.

The Multiply By setting meets the requirement of the full number being written tothe instance with the corresponding decimal units. Likewise, for percentages, thetagged number is divided by 100 and the Accurate to decimal setting must bebased on the decimal places of the resulting number. The Multiply By setting is 1because the number is not a rounded number and does not require conversion toits unrounded equivalent.

The As Shown setting is used in combination with the Multiply By setting of 1and must be used only when the number is known to be infinitely accurate. Anumber that has been rounded is not considered an infinitely accurate numbereven if it is a hard-coded value.

Adding a scale to a reportYou can use IBM Cognos FSR XBRL Engine to add a scale that can be used in areport.


opens.2. Click Tools > Report Setup. The Report Setup window opens.3. Select the report where you want to add a scale, and click Configure XBRL.

The XBRL Configuration window opens.


4. Click Manage. The XBRL Management window opens.5. Click the Scales tab. The existing scales are listed on the tab.6. Click Add Scale. The XBRL Scale window opens.


7. Make one of the following selections:v Name. Enter a unique name (one that does not exist in the list) for the scale

that you are creating.v Accuracy Type. Select one of the following accuracy types:v Decimals. The value of the numeric fact is known to be correct to the

number of decimal places as specified by the Accurate to setting. Thenumber in the Decimals field must be an integer. It can be a positive ornegative value. To apply zeros according to the decimal setting, select theapplicable check box.

v Precision. Used for the purpose of computations performed using a numericfact. For example, precision of nine digits counting from the left, starting atthe first non-zero digit in the lexical representation of the value of thenumeric fact, is known to be trustworthy. With precision, an applicationignores (for example, replace with zeroes) any digits after the first stateddecimal digits, counting from the left.

Important: Precision should not be used for filing with the SEC or forHMRC filing.

v As Shown. Select if you do not want to apply a scale to the number or toapply decimals as they appear.

v Multiply By. When numbers are retrieved into a Microsoft Excel object,usually they are scaled and displayed in thousands or millions. For example,the number 14500000 is shown as 14.5 but, with XBRL, the full value(14500000) must be included. To achieve both outcomes (display the fullvalue in XBRL, and also display the scaled value in the Excel object), use theMultiply By settings. Functionally, this option reverses the scaling that isbeing applied in the Excel object when the value is tagged for XBRL, basedon the Accurate to setting.

8. To preview your settings as they will be used, enter a value in the Test field.The result is displayed in the Interpreted As fields.

9. Click OK. The scale is added to the Scales tab.

Editing a scale for a reportYou can use IBM Cognos FSR XBRL Engine to edit a scale used in a report.


opens.2. Click Tools > Report Setup. The Report Setup window opens.3. Select the report containing the scale that you want to edit, and click



4. Click Manage. The XBRL Management window opens.5. Click the Scales tab. The existing scales are listed on the tab.6. Select the scale that you want to edit.7. Click Edit Scale. The XBRL Scale window opens.8. Change any of the following selections:

v Name. Enter a unique name (one that does not exist in the list) for the scalethat you are creating.

v Accuracy Type. Select one of the following accuracy types:

Chapter 2. XBRL 25

v Decimals. The value of the numeric fact is known to be correct to thenumber of decimal places as specified by the Accurate to setting. Thenumber in the Decimals field must be an integer. It can be a positive ornegative value. To apply zeros according to the decimal setting, select theapplicable check box.

v Precision. Used for the purpose of computations performed using anumeric fact. For example, precision of nine digits counting from the left,starting at the first non-zero digit in the lexical representation of the valueof the numeric fact, is known to be trustworthy. With precision, anapplication ignores (for example, replace with zeroes) any digits after thefirst stated decimal digits, counting from the left.

Important: Precision should not be used for filing with the SEC or forHMRC filing.

v As Shown. Select if you do not want to apply a scale to the number or toapply decimals as they appear.

v Multiply By. When numbers are retrieved into an Excel object, usually theyare scaled and displayed in thousands or millions. For example, the number14500000 is shown as 14.5 but, with XBRL, the full value (14500000) must beincluded. To achieve both outcomes (display the full value in XBRL, andalso display the scaled value in the Excel object), use the Multiply Bysettings. Functionally, this option reverses the scaling that is being appliedin the Excel object when the value is tagged for XBRL, based on theAccurate to setting.

9. To preview your settings as they will be used, enter a value in the Test field.The result is displayed in the Interpreted As fields.

10. Click OK. The scale is updated in the Scales tab.

Deleting a scale for a reportIf you no longer need to use a scale in a report, you can use IBM Cognos FSRXBRL Engine to delete the scale.


opens.2. Click Tools > Report Setup. The Report Setup window opens.3. Select the report containing the scale that you want to delete, and click



4. Click Manage. The XBRL Management window opens.5. Click the Scales tab. The existing scales are listed on the tab.6. Select the scale that you want to delete.7. Click Delete Scale. A confirmation message opens.8. Click OK. The scale is deleted.

XBRL tagsWhen a taxonomy is available, you can use IBM Cognos FSR XBRL Engine to buildan XBRL file.


You build an XBRL file by associating the taxonomy to the Cognos FSR report, andattaching individual taxonomy elements to identifiable items of business data. Thisprocess is referred to as tagging.

When an XBRL file is built from tagged elements in Cognos FSR, the attributes andrelationships defined in taxonomy elements are automatically attached to thetagged data items. The advantage is that Cognos FSR users can build meaningfulinformation without being constrained by data aggregation considerations orparticular report formats, and can therefore address multiple reporting demandswith a single XBRL file.

XBRL taggingThe SEC XBRL mandate defines four required levels of XBRL tagging for a reportin IBM Cognos FSR XBRL Engine.

The following list describes the four levels of XBRL tagging:v Level 1. Each complete footnote tagged as a single block of text (completed in

the first phase).v Level 2. Each significant accounting policy tagged as a single block of text and

included in the same relationship group identified with the policy.v Level 3. Each table within each footnote tagged as a single block of text and

included in a disclosure role identified with the table.v Level 4. Within each footnote, each amount (for example, monetary value,

percentage, and number) must be individually tagged and included in adisclosure role identified with the detail.

Cognos FSR can accommodate all four levels of tagging.

After a value has been tagged, Cognos FSR updates any changes to data within theXBRL output.

You can tag any data that appears in a report.

Important: You can tag a cell value only once. However, you can tag more thanone cell value in Cognos FSR to the same taxonomy element. Cells that arehighlighted in red indicate that the tagged element is not in the current taxonomy.The name of the element is displayed in the XBRL Inspector tab. You can tag anelement to multiple cells if they contain the same context (scale, element, timeperiod, and so on).

Adding an individual XBRL tagYou can use IBM Cognos FSR XBRL Engine to tag an individual element of areport, and to associate the value to an element of the taxonomy.

Before you begin

Before you tag an element of a report:v XBRL settings must be configuredv Extended taxonomy must be available (if required)

Procedure1. Open a report containing the data that you want to tag. The Report Design

window opens.

Chapter 2. XBRL 27

2. Open the Excel or Word object that contains data that you want to tag asXBRL content. If you opened an Excel object, open the Display worksheet.

3. Click XBRL. The XBRL Editor opens.4. In the object, select the text or value that you want to tag.5. In the Linkbase pane, select one of the following items:

v Presentation Linkbasev Definition Linkbasev Calculation Linkbasev Schemav Tuple Explorer

Note: If tagging using a US GAAP taxonomy, you can only selectPresentation Linkbase.

6. Navigate to the taxonomy element that you want to select, and click to selectit.

7. In the XBRL pane, click the XBRL Inspector tab.8. Select properties by using the Time Period, Unit, and Scale lists and the

Negated check box.9. In the XBRL Inspector tab, click Assign. The XBRL properties that you

selected for the element are displayed in the XBRL Inspector tab.10. Click Dimensions to assign proper dimensions if required. The Dimensions

window opens.11. Make a selection and click OK. The Dimensions window closes.12. Click Apply. The dimension that you selected is displayed in the Dimensions

column of the XBRL Inspector tab. The selected text or value is tagged for usein producing XBRL content, and the cell is highlighted in light blue.

13. When you are finished, click Save.14. Click the XBRL button to exit the XBRL Editor.

Adding individual XBRL tags for enumerated values in anExcel object

Some elements in the base taxonomy contain a pre-defined list of enumeratedvalues. You can use IBM Cognos FSR XBRL Engine to tag a cell in an Excel objectwith an enumerated value in a report.


window opens.2. Open the Excel object.3. Open the Display worksheet.4. Click XBRL. The XBRL Editor opens.5. In the Linkbase pane, select one of the following items:

v Presentation Linkbasev Definition Linkbasev Calculation Linkbasev Schemav Tuple Explorer


Note: If tagging using a US GAAP taxonomy, you can only select PresentationLinkbase.

6. Navigate to the taxonomy element that you want to select, and click to select it.7. In the XBRL pane, select a value from the Enumerated Values list.8. Select a cell from the Display worksheet.9. Click Assign. The value that you selected from the Enumerated Values list is

displayed in the selected cell. The cell is highlighted in light blue to indicatethat it has been tagged.

Multiple XBRL tagsTagging individual cells of data in a report in IBM Cognos FSR XBRL Engine isuseful, but you might sometimes want to work with large ranges of data.

You can perform the following tasks with multiple XBRL tags:v Add a single tag to a rangev Add multiple tags to a range

Adding a single tag to a range of cells in an Excel objectIn cases where some XBRL settings remain the same, you can save time by usingIBM Cognos FSR XBRL Engine to add a single tag to a range of cells in an Excelobject in a report. This method also works when a data range has other commonproperties, such as the same account dimension.


window opens.2. Open the Excel object.3. Click XBRL. The XBRL Editor opens.4. In the Property pane, click the XBRL Inspector tab.5. Select the time period, instant, unit, and scale.6. In the Excel object, press Ctrl and click the cells.7. Click Assign to tag the cells. All of the accounts have the same time period (for

example, 2009, 2008, 2007), unit, and scale values.

Adding multiple tags to a range of cells in an Excel objectIn cases where some XBRL settings remain the same, you can save time by usingIBM Cognos FSR XBRL Engine to add multiple tags to a range of cells in an Excelobject in a report.


window opens.2. Open the Excel object.3. Click XBRL. The XBRL Editor opens.4. In the Display worksheet of the Excel object, select the cells containing the

values.

Tip: To select multiple cells, press Ctrl and click the cells.5. In the Linkbase pane, select one of the following items:

v Presentation Linkbasev Definition Linkbase

Chapter 2. XBRL 29

v Calculation Linkbasev Schemav Tuple Explorer

Note: If tagging using a US GAAP taxonomy, you can only selectPresentation Linkbase.

6. Navigate to the taxonomy element that you want to select, and click to selectit.

7. In the XBRL pane, click the XBRL Inspector tab and set the requiredparameters (for example, Time Period, Unit, and Scale).

8. Click Assign. The values for the tagged accounts are highlighted in light blueas a visual indicator that the cell has been tagged for XBRL.

9. For each column of data, continue to apply tagging:a. Select data within the individual columnb. In the XBRL Inspector tab, select the member that represents the column

data (for example, if column data is for 2005, then select the member 2005).c. Click Assign to update XBRL settings to use the correct member for the

column data.10. When you are finished, click Save.11. Click XBRL again to exit the XBRL Editor.

Query taggingYou can tag the contents of a query to include in a generated instance document.

In Cognos FSR , you can execute a query automatically or on demand and place itscontents into Excel objects. A sheet is added to the Excel object that shares thename of the query. The first row of this sheet consists of headers with the results ofthe query displayed in all subsequent rows. Tagging headers in the first row of aquery sheet allows content to be taken from the query results when an instancedocument is generated. When a header is tagged, its column data is mapped toXBRL information. When the instance document is generated, the query isexecuted and each tag results in one item being created for each row returned inthe query. Only the column headers in a query sheet can be tagged.

Typically, when choosing dimensions for XBRL tags you can choose from existingchoices in the taxonomy (see “Tagging a data cell in an Excel object for an explicitdimension” on page 38) or values previously entered (see “Adding values fortyped dimensions” on page 38). You can also create dynamic options for typeddimensions and choose these instead. A dynamic option is created and representedby identifying a column in the query you are tagging. The column's query resultsare then used as the typed dimension value for items in the instance document.

Typically, you can select unit choices for numeric tags either directly or through aquery variable. When tagging in a query sheet, dynamic options are available byselecting one of the columns in the query sheet you are tagging to match names ofunits already defined. A unit that matches the name of a query result is used asthe unit for the item. If no unit matches the value by name, then an error is shownwhen the instance document is generated and the item is not created.

Query tags are not displayed in the XBRL Tagging View window (see “The XBRLTagging View window” on page 41) since the cells tagged do not representinstance document values. However, query sheet tags that are orphaned aredisplayed (see “Removing orphan tags” on page 42).


Tagging query contentsYou can tag headings in a query sheet to include the contents of a query in agenerated instance document.

About this task

A query has to be created and placed into an Excel object before you performquery tagging. For information on how to perform a query and place it into anExcel object, see the Cognos FSR Administration Guide.


window opens.2. Open the Excel object that contains a query sheet that you want to tag as

XBRL content.3. Open the query sheet.4. Click XBRL. The XBRL Editor opens.5. In the query sheet, select a heading you want to tag.6. In the Linkbase pane, select the Presentation Linkbase.7. Navigate to the taxonomy element that you want to select, and click to select

it.8. In the XBRL pane, click the XBRL Inspector tab.9. Select properties by using the Time Period, Unit, and Scale lists and, if

required, the Negated check box.10. In the XBRL Inspector tab, click Assign. The XBRL properties that you

selected for the element are displayed in the XBRL Inspector tab.11. Tag additional headers as required.12. When finished tagging, select all of the tagged headers.13. Click Dimensions. The Dimensions window opens.14. Select a typed dimension. Your selection is based on which column results you

want to be used as the typed dimension value for items in the instancedocument.

15. Click Create Dynamic. The Choose a Column window opens16. Use the Choose dropdown to select the column you want to use as the typed

dimension value for items in the instance document.17. Click OK. The Choose a Column window closes and your selection is now

displayed as an option under the typed dimension you selected in theDimensions window.

18. Select the option and click OK. The Dimensions window closes.19. To make a dynamic unit choice, select one of the header tags in the XBRL

Inspector tab.20. Use the Unit dropdown to select Create dynamic. The Choose a Column

window opens.21. Use the Choose dropdown to select the column you want to use as the

dynamic unit.

Important: Make sure your choice is the correct value for what you want thedynamic unit to represent (for example, a monetary value for currency).

22. Click OK. The Choose a Column window closes and the column is added tothe selections in the Unit dropdown.

Chapter 2. XBRL 31

23. Use the Unit dropdown to select the dynamic unit you just created. Click OK.24. When you are finished, click Save.25. Click the XBRL button to exit the XBRL Editor.

Negated taggingGenerally, an XBRL instance document contains positive numeric values. However,when a negative value exists (for example, for Cost of Sales), you need to assign itas a positive number in the instance document in IBM Cognos FSR XBRL Engine.This is done by performing negated tagging.

Consider the following typical examples in a report:v a negative underlying value with a negative portrayalv a positive underlying value with a negative portrayal (negation required)v a negative underlying value with a positive portrayal (negation required)v a positive underlying value with a positive portrayal.

A negative value shown in the XHTML mark-up of an XBRL document or a PDFof a report, whether it is indicated by either a minus (-) sign or by changing thefont to red, has no effect on what the sign of the value is in the target XBRLdocument as long as the underlying value is positive. By default, input underlyingvalues stay the same in the XHTML mark-up, the XBRL document, or other typesof the report, unless negated tagging is performed.

For example, for a calculation associated with Cost of Sales and Services Rendered,you could have the following equation:Gross profit (credit) = Turnover (credit) - Cost of Sales and Services rendered (debit)

In an XBRL calculation, this is defined as shown in the following code:Gross profit (credit)+ Turnover (credit), weight = 1+ Cost of Sales and Services rendered (debit ), weight = -1

If the balance attribute (credit/debit) for the parent and the children is different,then the weight attribute for the children in the calculation should be -1. If thebalance attribute for both the parent and the children are the same, then weightattribute for the children in the calculation should be 1.

This is a typical example of a report. Cost of Sales is presented as negativenumber:Turnover 122256

Cost of Sales (79183)

-----------------------------------Gross Profit 43073

Because an object should be matched with the original, the value of Cost of Salesand Services is rendered as a negative number. However, the number in theinstance document should be inverted (negated). This is done by selecting theNegated check box on the XBRL Inspector tab to reverse the sign. During aninstance generation, this check box is used to decide the sign (minus or plus) foreach value.


Block taggingThe block tagging feature in IBM Cognos FSR XBRL Engine is useful when you areadding note-level details to a value in a report, and you do not want to tag everysingle data value one-for-one to the taxonomy.

Instead, you can tag the range of data to one taxonomy element, and include thedetail through block tagging. When you generate XBRL output, the block appearsas a reference table that is linked within the taxonomy to the total value.

Important: Block tagging is available only if you are using the data typeus-gaap:blockItemType and the element type nonnum:textBlockItemType.

Applying formatting to block tagged contentIf the content that you are tagging in IBM Cognos FSR XBRL Engine containsformatting such as bold, underlines, or background colors, you can retain thisformatting in XBRL output.

About this task

Use Excel to apply the formatting to the required cells that are being tagged.

To apply background color for a given row, the color must be applied in a cellunder ##RS for the row that you are formatting. Each row can have its own color.

Follow the best practice tips in the following list:v Ensure that the forma

Documents

XBRL Reference Guide - IBMpublic.dhe.ibm.com/.../docs/en/6.6.1/adminguide_xbrl.pdf · 2012. 6. 11. · Chapter 1. XBRL engine overview 3