+ ixbrl. + ixbrl what is it? recommendation by xbrl.org (1.0) embeds xbrl within html or xhtml...

+

iXBRL

+iXBRL What is it?

Recommendation by xbrl.org (1.0)

Embeds XBRL within HTML or XHTML document

HTML/XHTML tags used for rendering information

Eliminate the need to create an instance document of XBRL tagged financial statements data AND

Separate document for displaying those data

Leaves control over F/S display/rendering to author of data.

+iXBRL – Who is Using it?

Her Majesties Revenue & Customs (HMRC) for accounting periods ending on or after 1 April 2010,

Company Tax Returns must be filed online. In all cases where a Company Tax Return is filed online, the

computations must be in Inline eXtensible Business Reporting Language (iXBRL) format.

For most companies and organisations, accounts forming part of the return must also be in iXBRL format HMRC

+HMRC – What must be tagged?

The starting point is the accounts you are required to send as part of a Company Tax Return in iXBRL format. For example, a company incorporated under the Companies Act is

required to send the individual accounts they are required to prepare for their members - a balance sheet, a profit and loss account, and notes to the accounts including any Directors’ and Auditor’s reports similarly required.

All instances of data within the balance sheet, profit and loss account and notes to the accounts must be tagged. If a data item appears more than once then it must be tagged each time.

The Directors’ report and Auditor’s report must also be tagged, but only to the extent that data within these are also within the Directors’ report and Auditor’s report sections the taxonomy (together with general information, such as company name, CRN, etc).

Prior period comparative figures within the accounts should be tagged.

+iXBRL Namespaces Used

Namespace prefix Namespace name

ix http://www.xbrl.org/2008/inlineXBRL

ixt http://www.xbrl.org/inlineXBRL/transformation/2010-04-20

link http://www.xbrl.org/2003/linkbase

xbrli http://www.xbrl.org/2003/instance

xl http://www.xbrl.org/2003/XLink

xlink http://www.w3.org/1999/xlink

xml http://www.w3.org/XML/1998/namespace

xsi http://www.w3.org/2001/XMLSchema-instance

http://www.xbrl.org/2008/inlineXBRL

http://www.xbrl.org/2008/inlineXBRL

http://www.xbrl.org/inlineXBRL/transformation/2010-04-20

http://www.xbrl.org/inlineXBRL/transformation/2010-04-20

http://www.xbrl.org/2003/linkbase

http://www.xbrl.org/2003/instance

http://www.xbrl.org/2003/XLink

http://www.w3.org/1999/xlink

http://www.w3.org/XML/1998/namespace

http://www.w3.org/XML/1998/namespace

http://www.w3.org/2001/XMLSchema-instance

http://www.w3.org/2001/XMLSchema-instance

+iXBRL – How does it work

F/S data values are contained with iXBRL elements <iXbrl>45600</iXbrl>

The <iXBRL> tags are embedded with the <HTML> or <XHTML) tags

+iXBRL – Browser vs Processor

Web Browser’s ignore the <iXBRL> elements Treated as comments

Web Browser’s process the <HTML>

iXBRL Processor Converts the <iXBRL>

elements to standard based XBRL Instance Documents

+iXBRL – Processor

Purpose: To Generate XBRL from iXBRL WITHOUT reference to a taxonomy

+iXBRL - What’s it Look Like

<td align="right" valign="bottom">





<ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="fy10e" unitRef="USD" decimals="-6" format="ixt:numcommadot" scale="6">6,076</ix:nonFraction>





</td>

+Rules for iXBRL

Root Element - <html>

Two types of elements ix (inline XBRL) ixt (inline XBRL transformation)

Required: ix:header (which must contain)

ix:references XBRL schemaRef

ix:resources XBRL context element XBRL unit element

At lest one fact within ix element ix:nonFraction, ix:NonNumeric, ix:footnote

<ix:header><ix:references>

<link:schemaRef…></ix:references><ix:resources>

<xbrl:context …>

<xbrl:unit …></ix:resources>

</ix:header><ix:nonFraction name=“us-gaap…”

+iXBRL - Sepcificaiton

Namespace ix:http://www.xbrl.org/2008/inlineXBRL/

Elements: ix:denominator ix:exclude ix:footnoteLink ix:fraction ix:header ix:hidden ix:nonFraction ix:nonNumeric ix:numerator ix:references ix:resources ix:tuple

+ix:nonfraction XBRL numeric item

+ix:nonFraction attributes

name="us-gaap:CashAndCashEquivalentsAtCarryingValue”

format="ixt:numcommadot”

id="001”

contextRef="AsOfDec312012”

unitRef="USD”

decimals="-3”

scale="-3"

+ixt:transformation types

2.3 Transform function: ixt-datedoteu.xml2.4 Transform function: ixt-datedotus.xml2.5 Transform function: ixt-datelonguk.xml2.6 Transform function: ixt-datelongus.xml2.7 Transform function: ixt-dateshortuk.xml2.8 Transform function: ixt-dateshortus.xml2.9 Transform function: ixt-dateslasheu.xml2.10 Transform function: ixt-dateslashus.xml2.11 Transform function: ixt-numcomma.xml2.12 Transform function: ixt-numcommadot.xml2.13 Transform function: ixt-numdash.xml2.14 Transform function: ixt-numdotcomma.xml2.15 Transform function: ixt-numspacecomma.xml2.16 Transform function: ixt-numspacedot.xml2.17 Transform function: ixt-datelongdaymonthuk.xml2.18 Transform function: ixt-datelongmonthdayus.xml2.19 Transform function: ixt-dateshortdaymonthuk.xml2.20 Transform function: ixt-dateshortmonthdayus.xml2.21 Transform function: ixt-dateslashdaymontheu.xml2.22 Transform function: ixt-dateslashmonthdayus.xml2.23 Transform function: ixt-datelongyearmonth.xml2.24 Transform function: ixt-dateshortyearmonth.xml2.25 Transform function: ixt-datelongmonthyear.xml2.26 Transform function: ixt-dateshortmonthyear.xml

+ix:Nonnumeric

XBRL non-numeric item

For example, Footnotes:

<ix:nonNumeric xmlns:us-gaap="http://xbrl.us/us-gaap/2009-01-31" xmlns:us-types="http://xbrl.us/us-types/2009-01-31" xmlns:dei=http://xbrl.us/dei/2009-01-31xmlns:masd=http://www.massivedynamic.com/20101231xmlns:xi=http://www.w3.org/2001/Xincludename="us-gaap:InventoryDisclosureTextBlock” contextRef="fy10d" escape="true">…NOTE 7 INVENTORY… The components of inventory were as follows:

http://xbrl.us/dei/2009-01-31

http://www.massivedynamic.com/20101231

http://www.w3.org/2001/XInclude

+ix:resources Contains the Reference elements from XBRL

ix:resources

<ix:resources><xbrli:context id="fy10e_MeasurementDate"> <xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">9876543210</xbrli:identifier></xbrli:entity><xbrli:period> <xbrli:instant>2011-01-27</xbrli:instant> </xbrli:period> </xbrli:context>…

<xbrli:unit id="USD"><xbrli:measure>iso4217:USD</xbrli:measure></xbrli:unit>

+Prolog and Root Element<?xml version="1.0" encoding="UTF-8"?>



<HTML xmlns="http://www.w3.org/1999/xhtml"

xmlns:xbrli="http://www.xbrl.org/2003/instance"

xmlns:link="http://www.xbrl.org/2003/linkbase"

xmlns:xlink="http://www.w3.org/1999/xlink"

xmlns:iso4217="http://www.xbrl.org/2003/iso4217"

xmlns:ix="http://www.xbrl.org/2008/inlineXBRL"

xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2010-04-20"

xmlns:us-gaap="http://xbrl.fasb.org/us-gaap/2012">

+After Root Element<!-- html head element

<HEAD>

<META content="iXBRL shell" author="Skip White" />

<!-- insert style information

<TITLE>Example iXBRL document</TITLE>

</HEAD>

<!-- html body element

<BODY>

<CENTER

<!-- insert report heading lines

<DIV style="display:none”>

<ix:header>

<ix:reference>

<ix:resource>

+In HTML body (Table)

<ix:nonFraction..

<ix:nonNumeric…

<ix:footnote…

<ix:…