Sample Instance Document

An XBRL instance document is a business report in an electronic format created according to the rules of XBRL. It contains facts that are defined by the elements in the taxonomy it refers to, together with their values and an explanation of the context in which they are placed. XBRL Instances contain the reported data with their values and “contexts”. Instance document must be linked to at least one taxonomy, which defines the contexts, labels or references.

Tag

The elements as defined in taxonomy are also referred as XBRL tags or only tags. E.g. SourcesOfFunds, InterestCharges etc. Mark-up languages such as XBRL and XML use tags to describe data, for example 1000 – the word Asset together with the brackets < and > is called a tag; there are opening tags: <…> and closing tags: .

Fact

The values included in the instance document, which correspond to the concepts included in the taxonomy, are called as facts. These facts can either be numeric (monetary, shares or other numeric information) or non-numeric (string, date or text block). E.g.

Concept	Fact
Intangible Assets	100000
Name of subsidiary	Sample company ltd.
Date of board meeting	2011-04-30
Earnings per share	2.33

Context

The reporting period, information about reporting entity and other information which is required to uniquely identify any fact value is considered as context. It documents the entity, the period and the scenario that collectively give the appropriate context for understanding the values of items. Context ids have to be created based on the rules specified in the filing manual.

Scheme

The criteria used for recognizing the entity, which is unique and accepted to the authority to which the instance is to be submitted. Companies filing to MCA have to follow the scheme as mentioned in the filing manual.

Decimals attribute

This attribute is to be defined for numeric items in the instance document. It specifies the number of decimal places to which the value of the fact represented may be considered accurate, possibly as a result of rounding or truncations; it shall be an integer or possess the value INF meaning that the number expressed is the exact value of the fact.

Unit element

An element that appears in instance documents and specifies the units in which numeric items (that refer to its required ID attribute using a unitRef attribute) have been measured; it may define simple units using a measure element and complex units providing divide element and its sub-elements (unitNumerator and unitDenominator); there are several constraints imposed on this element, its children and their content; for example monetary concepts shall refer to ISO 4217 currency codes.

Footnote

Appears in instance documents and provides additional information about facts; for example, several facts may be linked to the sentence Including the effect of merger with Sample Company; to express these connections XBRL utilises a footnoteLink extended link element; footnoteLinks act as a kind of linkbase and enclose locators to the instance documents’ facts; footnotes use footnoteArcs with an arcrole value set to connect facts to additional information.