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TMI BlogXBRL Filing Manual.X X X X Extracts X X X X X X X X Extracts X X X X ..... XBRL Filing Manual. X X X X Extracts X X X X X X X X Extracts X X X X ..... corresponding element in published taxonomy ....................................................................................................................... 5 1.1.2 Create instance document for Balance sheet and Profit and Loss Account ................... 5 1.1.3 Specifications to be followed for creation of instance document .................................. 6 1.2 Download MCA XBRL validation tool from MCA portal ....................................................... 10 1.3 Load the Instance Document in the validation tool .............................................................. 10 1.4 Use the tool to validate the instance document ................................................................... 11 1.5 Perform pre-scrutiny of the validated instance document through the tool .......................... 11 1.6 Final verification post pre-scrutiny of the document ............................................................ 11 1.7 Attach instance document to the Form 23AC-XBRL and Form 23ACA-XBRL .................... 11 1.8 Submitting the Form 23AC-XBRL and Form 23ACA-XBRL on the MCA portal ................... 12 1.9 Viewing of balance sheet and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ofit and loss submitted in XBRL form on MCA portal ........ 12 Annexure - I: How to interpret validation errors .................................................................................. 13 Annexure - II: List of common errors .................................................................................................. 14 Annexure - III: List of currency codes ................................................................................................ 16 Steps for filling financial statements in XBRL format on MCA portal 1. Creation of XBRL instance document 2. Download XBRL validation tool 3. Load the instance document 4. Validate the instance document 5. Pre-scrutiny of the instance document 6. Convert to pdf and verify the contents of the instance document. (This step is essential to ensure that the textual information entered in the instance document is clearly viewable) 7. Attach instance document to the Form 23AC-XBRL and Form 23ACA-XBRL 8. Submitting the Form 23AC-XBRL and Form 23ACAXBRL on the MCA portal 1.1 Creation of XBRL instance document 1.1.1 Map Company's each financial statement element to a corresponding element in publi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed taxonomy Companies have the option to create their own XBRL documents in house or to engage a third party to convert their financial statements into XBRL form. The first step in creation of an instance document is to do tagging of the XBRL taxonomy elements with the various accounting heads in the books of accounts of the company. This would create the mapping of the taxonomy elements with the accounting heads so that the accounting information can be converted into XBRL form. Mapping is the process of comparing the concepts in the financial statements to the elements in the published taxonomy, assigning a taxonomy element to each financial statement concept. Selecting the appropriate elements for some financial statement elements may require a significant amount of judgment. For that reason those in the company who are most familiar with the financial statements should be involved in matching financial statements concepts to taxonomy elements. The mapping should be reviewed before proceeding further as the complete reporting would be dependent on the mapping. In case any information is present in the financial statements for which corresponding tag/element is not av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailable in the taxonomy, then the same needs to be captured in the next-best-fit element in the taxonomy or should be included under the corresponding 'Others' element. Further, it is imperative to include footnote w.r.t. the same while preparing the instance document. For tagging or capturing the information which is often included in brackets in the labels in the company's financial statements, can either be captured as footnote or if detailed tags are available, the same should be tagged with the detailed tags in the taxonomy. 1.1.2 Create instance document for Balance sheet and Profit and Loss Account Once the tagging of financial statement elements with the published taxonomy elements is done, the next step is to create the instance document. An instance document is a XML file that contains business reporting information and represents a collection of financial facts and report-specific information using tags from the XBRL taxonomy. It is to be noted that no extensions to the core Taxonomy will be allowed. Separate instance documents need to be created for the following: (i) Stand Alone Balance sheet of the company (ii) Stand Alone Profit and Loss Account of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... company (iii) Consolidated Balance sheet of the company (iv) Consolidated Profit and Loss Account of the company The instance document should contain the financial information for both the current as well as the previous financial year. Consolidated balance sheet and Profit and Loss instance documents to be created only in case the same is applicable to the company. Once the instance document has been prepared, it needs to be ensured that the instance document is a valid instance document and all the information has been correctly captured in the instance document. 1.1.3 Specifications to be followed for creation of instance document The following are the specifications to be followed while preparing the instance document: 1.1.3.1 Technical Specifications 1. The value of the xlink:href attribute in the schemaRef element in the instance document must be http://www.mca.gov.in/XBRL/2011/08/27/Taxonomy/CnI/ci/in-gaap-ci-2011-03- 31.xsd. 2. An XBRL instance document must be schema valid according to all schemas in the DTS(Discoverable Taxonomy Set) 3. The value of the scheme attribute of the identity element in the context must be http://www.mca.gov.in/CIN 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of identity element in the context must all be x-equal and must be the CIN of the company.
5. Context must not have segment or scenario element present
6. An instance must not contain duplicate xbrli:context elements.
7. Every xbrli:context element must appear in at least one contextRef attribute in the same instance.
8. An instance must not have more than one fact having the same element name and equal contextRef attributes
9. All monetary facts must have the same unitRef attribute. However, in case of monetary values related to subsidiary information like share capital, reserves etc. of subsidiary can be reported in different currency therefore these can have different unitRef attribute.
10. The facts corresponding to a single concept must not have contextRef attributes pointing to contexts with overlapping time period. In case of periodType="instant", it means to have same date, and in case of periodType="duration", it means to have a duration that overlap. For example: The following contexts have overlapping duration, this would not be allowed.
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X X X X Extracts X X X X X X X X Extracts X X X X ..... text and XML nodes. 17. The value of a fact must be in plain text. HTML/RTF are not allowed 18. A fact is defined to have a footnote if it has an id attribute and a link:footnoteArc to a nonempty link:footnote in the same instance. 19. The filing is required to reference certain recognized schemas and linkbase. Filings must always refer to recognized files at the specified URI locations. A reference to a local copy will not be allowed. 20. In an instance, the sub-elements of a tuple must have the contextRef attribute with values x-equal to each other. 21. The xsi:nil="true" attribute must be used only to convey a value that is different from both "zero" and different from not reporting the fact at all, or to identify a fact detailed only by a link:footnote. 22. The value of the decimals attribute of a fact must correspond to the accuracy of the corresponding amount as reported in the financial statements. 23. The content of a numeric fact never has a scale factor 24. When choosing the most appropriate element for facts in one or more periods, the element's xbrli:periodType attribute takes precedence over the type attribute, which takes precedence over the element's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documentation string, which in turn takes precedence over the label string, which in turn takes precedence over link:reference elements. 25. Do not define or use units that imply a scale factor on a currency. 26. Text that is shown in the financial statements at the bottom of a page or at the bottom of a table preceded by a superscript must appear in the instance as the text of a link:footnote element. 27. Each unit should appear with only one scale factor in a given instance. 28. Every numeric fact (such as 'Number of shares') must also have an associated unit (e.g. xbrli:shares) and the unit must be declared. 29. All units and contexts must appear before any item or tuple. 30. XBRL document names must be unique in the disclosure system 31. Filers must use one of the taxonomies as specified in the disclosure system as their standard taxonomy. 32. Encoding of all XBRL documents must be "UTF8" 33. The xbrli:xbrl element must not have any facts with the precision attribute. 34. Priority for selection of element for purpose of tagging should be in following order: label, data type, position in presentation and calculation link base and period type. 35. The order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f elements in a tuple should be as per the order in presentation link base of the taxonomy. 36. The textual information in the instance document should have the language attribute as 'en' 37. Instance document generated should be as per the valid taxonomy schema otherwise the XML generated will not be properly formed and you might get errors which start with 'cvc'. This is a basic level error and the software vendor needs to be contacted for these errors i.e. cvc-complex-type.2.2. The schema validator used is Xerces from Apache (http://xerces.apache.org/) which is Industry Standard Schema Validator. 38. HTML Guidelines: These guidelines need to be adhered to by the companies to provide the textual information in the instance document. Please note that all textual information would be displayed in the viewer tool / converted human readable document as per the format given by the company in the instance document Please note that the XBRL content will be rendered in multiple media types (including HTML viewer, print medium, small screen devices,pdf etc). It is required that the embedded HTML for providing textual information is properly rendered in each of the media types. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, it is prescribed that the HTML contents follow the below guidelines. a) All tags must be properly closed and must be in lower case. b) The following predefined css classes can be used for displaying. header1 - top level header header2 - next level header header3 - even next level header header4 - even next level header header5 - bottom level header bordered - tag with visible borders unbordered - tag with invisible borders tableHeader - headers of the table tableRow - row in the table tableRowLabel - the label for a row tableRowValue - A value inside a table normalText - Normal text noteText1 - For writing a note level 1 (top level) [notes are text that are important to mention, but does not match exactly with the context of the text (not to be confused with XBRL context). The top level will be shown as most important] noteText2 - For writing a note level 2 noteText3 - For writing a note level 3 noteText4 - For writing a note level 4 (bottom level) numericValue - Used for specifying numeric values nonNumericValue - Used for non-numeric text highlightedText1 - Highlighted text level 1 (top level) highlightedText2 - Highlighted text level 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... highlightedText3 - Highlighted text level 3 highlightedText4 - Highlighted text level 4 (bottom level) c) Specifying style attribute for html tags is not allowed. d) and tag may be used for organizing content.
e) Multiple classes for the same element can be specified by separating them by space.
f) Only allowed tags are
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