GB/T 25500.3-2010 English PDF

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GB/T 25500.3-2010: Extensible business reporting language (XBRL) specification -- Part 3: Formula
Status: Valid

Standard ID	USD	BUY PDF	Lead-Days	Standard Title (Description)	Status
GB/T 25500.3-2010	2119	Add to Cart	13 days	Extensible business reporting language (XBRL) specification -- Part 3: Formula	Valid

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Basic data

Standard ID: GB/T 25500.3-2010 (GB/T25500.3-2010)
Description (Translated English): Extensible business reporting language (XBRL) specification -- Part 3: Formula
Sector / Industry: National Standard (Recommended)
Classification of Chinese Standard: A11
Classification of International Standard: 03.100.60
Word Count Estimation: 96,992
Date of Issue: 2010-10-18
Date of Implementation: 2011-01-01
Quoted Standard: GB/T 18793-2002; GB/T 25500.1; GB/T 25500.2
Regulation (derived from): Announcement of Newly Approved National Standards No. 7 of 2010 (No. 162 overall)
Issuing agency(ies): General Administration of Quality Supervision, Inspection and Quarantine of the People's Republic of China, Standardization Administration of the People's Republic of China
Summary: This standard specifies the formula, common links, variables, filters, syntax checking and assertions that can handle the information obtained from the XBRL reporting as well as support their metadata, generates an output XBRL XBRL instance facts. This section applies to the development of XBRL taxonomies, instance document preparation or use, as well as the development and application of XBRL -related.

GB/T 25500.3-2010: Extensible business reporting language (XBRL) specification -- Part 3: Formula

---This is a DRAFT version for illustration, not a final translation. Full copy of true-PDF in English version (including equations, symbols, images, flow-chart, tables, and figures etc.) will be manually/carefully translated upon your order.
Extensible business reporting language (XBRL) specification Part 3. Formula ICS 03.100.60 A11 National Standards of People's Republic of China Extensible Business Reporting Language (XBRL) Technical Specifications Part 3. Equation ExtensibleBusinessReportingLanguage (XBRL) specification- Part 3. Formula Issued on. 2010-10-18 2011-01-01 implementation Administration of Quality Supervision, Inspection and Quarantine of People's Republic of China Standardization Administration of China released

Table of Contents

Introduction Ⅲ Introduction Ⅳ 1 Scope 1 2 Normative references 1 3 Terms and definitions Namespace prefix 2 and 4 5 Equation 4 described partial structure 6 5 General Link Specification 5 6.1 General Links 6.2 General tab 6 6.3 General Reference 7 7 Variable 7 7.1 XPath evaluator with the initial 7 7.2 aspects 8 7.3 Variable syntax 12 7.4 variable evaluation 17 8 filter 19 8.1 Boolean filter 19 8.2 Concepts filter 20 8.3 dimension filters 26 8.4 Entity filter 29 8.5 Universal filter 31 8.6 Implicit filter 31 8.7 matching filter 34 8.8 During the filter (36) 8.9 relevant filter 39 8.10 fragment - Scene filter 40 8.11 yuan group filter 41 8.12 filter unit 43 8.13 value filter 44 9 Formula 45 9.1 Syntax 45 Formula 55 9.2 Processing Model 10 check specification 56 10.1 Overview 56 10.2 Syntax 57 10.3 All assertions processing model 57 11 assertion specification 58 11.1 Overview 58 11.2 Consistency assertion specification 58 11.3 The existence assertion specification 62 Specification 64 11.4 Value Assertions Appendix A (normative) mode file 65 References 90

Foreword

GB/T 25500 "eXtensible Business Reporting Language (XBRL) Technical specifications" is divided into four parts. --- Part 1. Basic; --- Part 2. Dimensions; --- Part 3. formula; --- Part 4. version. This section GB/T Part 3 25,500. This section drafted in accordance with GB/T 1.1-2009 given rules. The technical content portion and international organizations to develop XBRL XBRL Formula specification version 1.0 (XBRLFormulaSpecification1.0) Basically the same. This part of the jurisdiction of the People's Republic of China Ministry of Finance. This section was drafted by. People's Republic of China Ministry of Finance. The main drafters of this section. Ying Wei, Wang Ying, Li Hongxia, Ding Liang, Huang Min, Li Minmin, Tan Dong, Yang Haifeng, EMERGENCY, Yang Cheng, Zang Zi Yi, Zhujian Peng, Xu Hong, Jiang Xiaona, children daughter.

Introduction

Extensible Business Reporting Language (ExtensibleBusinessReportingLanguage, XBRL) is based on Extensible Markup slogan Introduction (ExtensibleMarkupLanguage, XML) open technology standard business reports. It is by giving financial and accounting reports and other services Data in the report to increase a particular tag, the definition of the relationship, so that the computer can "read" these reports, and in line with business logic deal with. The idea was first proposed by XBRL AICPA Charles Hoffman presented in 1998. Subsequently, the United States Association of Certified Public Accountants Will (AICPA) made under the auspices of the first XBRL prototype. XBRL technology is widely used in financial reports, annual reports of listed companies, Finance institutions regulatory reporting, tax reporting and so on, in the United States, Britain, Japan, Australia and many other countries have been put into practical application use. In China, XBRL information disclosure of listed companies has been applied to the field of information disclosure and funds, and achieved good results. Application of XBRL technology, repetitive data entry avoid reporting, reporting, transfer, conversion, than other artificial operations, reduce errors Rate and improve data generation, transmission, efficiency and level of information. Therefore, to promote XBRL application in China, will help to promote financial Use meter depth analysis reports and other reporting business information, improve regulatory efficiency. XBRL specification is required for the application of the XBRL total The same underlying technology standard to follow. Development of XBRL technical specifications, basic work is to promote XBRL application in our country. Currently, the international On both follow the technical specifications developed by XBRL International. This part of GB/T 25500.1 "eXtensible Business Reporting Language (XBRL) Technical Specification - Part 1. Basis" an extension of the Regulation Fan, which extends the range can be found in the classification criteria set (DTS) in the available information, there is provided a data structure with representation XBRL Rule off relations complex formulas grammar, the syntax can be used to obtain information from the preparation of XBRL XBRL instance to generate new facts. Extensible Business Reporting Language (XBRL) Technical Specifications Part 3. Equation

1 Scope

This section GB/T 25500 specifies the formula, common links, variables, filters, and the assertion syntax check, can handle from XBRL Report obtained and metadata support them, and produces an output XBRL instance XBRL facts. This section applies to XBRL taxonomy development, preparation, or use an instance of the document, as well as related development and application of XBRL.

2 Normative references

The following documents for the application of this document is essential. For dated references, only the dated version suitable for use herein Member. For undated references, the latest edition (including any amendments) applies to this document. GB/T 18793-2002 Information technology - Extensible Markup Language (XML) 1.0 GB/T 25500.1 eXtensible Business Reporting Language (XBRL) Technical Specification - Part 1. Basic GB/T 25500.2 eXtensible Business Reporting Language (XBRL) Technical Specification - Part 2. Dimensions

3 Terms and Definitions

GB/T 18793-2002, GB/T 25500.1 and GB/T 25500.2 as defined in the following terms and definitions apply to this document. 3.1 Input XBRL instance inputXBRLinstance Variables processor variable evaluation used alone valid XBRL instance. 3.2 Output XBRL instance outputXBRLinstance XBRL Formula processor generated by the XBRL instances, and includes for the input XBRL instance formula evaluation of its potential He accompanied the information and facts. 3.3 It contains elements containingelement Contains elements XPath expressions in element content or element attribute content. 3.4 Packaging elements enclosingelement It contains elements or contain elements ancestor XPath expressions. 3.5 Open context component opencontextcomponent; OCC Segment or scene. 3.6 Aspect aspect XBRL fact that part of the additional information. ......

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