ibm cognos fsr version 6.6.1: xbrl reference guide

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.jsp

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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 2012

For 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:


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 Linkbase

v Definition Linkbase

v Calculation Linkbase

v Schema

v 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 Schema

v 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:



Chapter 2. XBRL 29


v Schema

v 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 formatting that you want to include with the content (for

example, bold or underline) has been applied prior to tagging.v Build your XBRL output and verify that the formatting has been correctly

applied.

Block tagging content in an Excel object, including notevariables, for XBRL outputYou can use IBM Cognos FSR XBRL Engine to block tag data, including notevariables, for inclusion in XBRL output in an Excel object.


window opens.2. Open the Excel object containing the content that you want to block tag.3. In the Display worksheet, select the cell containing the range variable ##RS.4. Click XBRL. The XBRL Editor opens.5. In the Linkbase pane, select the appropriate view for the data that you are

tagging. For example, for inventory data, you must use the Inventory hierarchyview in XBRL tagging.

6. From the taxonomy hierarchy, select the appropriate account. For example, inthe Inventory view, you must select an Inventory type account.

7. In the XBRL pane, click the XBRL Inspector tab and set the remainingparameters as required (for example, Time Period).

8. Click Assign. The value for the tagged range is highlighted in light blue as avisual indicator that the cell has been tagged for XBRL.

9. Click Save.

Chapter 2. XBRL 33

Block tagging content in an Excel object, excluding notevariablesYou can use IBM Cognos FSR XBRL Engine to block tag data for inclusion in XBRLoutput in an Excel object, excluding note variables (for example, ##NL, ##SL, and##SR).

About this task

Tip: This method is not commonly used, because there is a more flexible option. Itis possible to tag multiple blocks of content in one Excel object. For moreinformation, see “Multiple XBRL tags” on page 29.


window opens.2. Open the Excel object containing the content that you want to block tag.

a. In the cell immediately to the upper left of the range, type ##XS.b. In the cell immediately to the lower right of the range, type ##XE.

3. Click XBRL. The XBRL Editor opens.4. In the Linkbase pane, select the appropriate view for the data that you are



6. In the XBRL pane, click the XBRL Inspector tab and set the remainingparameters as required (for example, Time Period).

7. Click the Assign button on the cell tagged as ##XS. The value for the taggedrange is highlighted in light blue as a visual indicator that the cell has beentagged for XBRL.

8. Click Save.

Block tagging content in a Word object for XBRL outputYou can use IBM Cognos FSR XBRL Engine to block tag data for inclusion in XBRLoutput in a Word object.


window opens.2. Open the Word object containing the content that you want to block tag.3. Click XBRL. The XBRL Editor opens.4. In the Linkbase pane, select the appropriate view for the data that you are

tagging. For example, for inventory data, you must use the Inventoryhierarchy view in XBRL tagging.


6. In the Word object, highlight the entire text block.7. In the XBRL pane, click the XBRL Inspector tab and set the remaining

parameters as required (for example, Time Period).8. Click Assign. The value is tagged.


9. To view the tagging that has been applied, click Mark all tags to togglethrough the tags in the Word object. The tagged content is highlighted inblack as a visual indicator that the content has been tagged for XBRL.

10. In addition, to view tags in the Bookmark window of the Word object, clickInsert > Bookmarks. A list of all tags opens. Scroll through the list, and clickGo To to view the tag.

11. Click Save.

Block tagging a variable value for XBRL outputYou can use IBM Cognos FSR XBRL Engine to include a variable value from anExcel or Word object in XBRL output for a report.


window opens.2. Open the Excel or Word object containing the content that you want to block

tag.3. Click XBRL. The XBRL Editor opens.4. In the Linkbase pane, select the appropriate view for the data that you are



6. In the Excel or Word object, highlight the variable (for example, ##D<inv6>).7. In the XBRL pane, click the XBRL Inspector tab and set the required

parameters (for example, Time Period Instant, Unit, or Scale)8. Click Assign. The value for the tagged range is highlighted in light blue as a

visual indicator that the cell has been tagged for XBRL.9. Click Save.

Tuple taggingTuples can be associated with a single Excel object or a single Word object in IBMCognos FSR XBRL Engine. A tuple is a means of hierarchically organizing andclassifying elements.

Important: Tuples cannot span multiple Excel or Word objects, and they cannot becreated from a mix of Excel and Word objects.

Tuple tagging in an Excel objectYou can use IBM Cognos FSR XBRL Engine to tuple tag in an Excel object.


window opens.2. Open the Excel object where you want to perform tuple tagging.3. Click XBRL. The XBRL Editor opens.4. In the Search field below the Linkbase pane, enter the tuple parent name (for

example, the element defined in UK GAAP 2009,UltimateParentEntityOrControllingPartyGrouping).

5. Click Search. The Search Taxonomy window opens, listing the search results.

Chapter 2. XBRL 35

6. Double-click the tuple parent name element in the Element ID column that isassociated with the Presentation location displayed in the Link Base Locationcolumn. The Presentation Linkbase view opens, with the element represented

in the Linkbase pane as a yellow Tuple element icon and its children

tuples as green Tuple child icons.7. Define the values for all tuple children beside each other in the same row

within the printable range (between ##RS and ##RE) in the Excel object and inthe same order that the tuple children are listed under the tuple parent in theLinkbase pane. For example, for child tuples named Alpha, Bravo, Charlie,and Delta, define their values, left to right, in cell C5 for Alpha, cell D5 forBravo, cell E5 for Charlie, and cell F5 for Delta, and make sure that they arelisted in that order under the tuple parent.

8. Select the tuple parent in the Linkbase pane and then select and highlight itschild tuple cells in the Excel object. Select exactly the same number of cells asthere are child tuples. For example, if the parent tuple has four child tuples,then you must select four cells, even if there are no values in some of thecells.

9. Click Assign on the XBRL Inspector tab. The tuple parent name is displayedin the Tuple field on the XBRL Inspector tab.

10. Select and highlight each tuple child cell in the Excel object to designate thefollowing fields, as required: Time Period, Unit, Scale, and Enumerated.

11. Click Dimensionsto assign proper dimensions if required (that is, ifdimensions are defined for one or more tuple children).

12. Click Save.

Using the Tuple Explorer to tag a Word objectYou can use the Tuple Explorer to tag a Word object in IBM Cognos FSR XBRLEngine.


window opens.2. Open the Word object where you want to use the Tuple Explorer to perform

tuple tagging.3. Click XBRL. The XBRL Editor opens.4. From the list in the Linkbase pane, select Tuple Explorer.5. To display only tuples and their tagged tuple child elements associated with

the presently selected object, ensure that the Current Object Only check boxis selected. To display tuples associated with elements in the entire report,clear the Current Object Only check box.

6. Click Add Mode. Tuple parents that are not tagged (or used) for the Wordobject are listed alphabetically, represented by a plus (+) sign on their icons toindicate that they have tuple children.

7. Double-click a tuple parent. The view is refreshed to display the tuple parent(the plus sign is removed from its icon) and its tuple children.

8. Select a tuple child in the Tuple Explorer and select and highlight theapplicable content in the Word object.

9. In the XBRL Inspector, select values for the following fields, as required: TimePeriod (required), Unit (required for numeric tagging), Scale (required fornumeric tagging), and Enumerated (optional based on the datatype, such as aBoolean type).


10. Click Assign.11. If dimensions are defined for one or more tuple children, click Dimensions

and assign the proper dimension.

Important: Assigning dimensions is based on the tagged element. If anelement has defined dimensions, you must assign dimensions to it. If anelement does not have dimensions assigned, then this step is not required.

12. Click Save.13. Click View Mode in the Tuple Explorer. All tagged tuple parents and their

tuple children that are associated with the Word object are shown. Taggedtuples defined in other objects are not shown.

Using the Tuple Explorer to tag an Excel objectYou can use the Tuple Explorer to tag an Excel object in IBM Cognos FSR XBRLEngine.


window opens.2. Open the Excel object for which you want to perform tuple tagging using the

Tuple Explorer.3. Click XBRL. The XBRL Editor opens.4. From the list in the Linkbase pane, select Tuple Explorer.5. To display only tuples and their tagged tuple child elements associated with

the presently selected object, ensure that the Current Object Only check boxis selected. To display tuples associated with elements in the entire report,clear the Current Object Only check box.

6. Click Add Mode. Tuple parents that are not tagged (or used) for the Excelobject are listed alphabetically, represented by a plus (+) sign on their icons toindicate that they have tuple children.

7. Double-click a tuple parent. The view is refreshed to display the tuple parent(the plus sign is removed from its icon) and its tuple children.

8. Select a tuple child in the Tuple Explorer and select and highlight theapplicable content in the Excel object.

9. In the XBRL Inspector, select values for the following fields, as required: TimePeriod (required), Unit (required for numeric tagging), Scale (required fornumeric tagging), and Enumerated (optional based on the datatype, such as aBoolean type).

10. Click Assign.11. If dimensions are defined for one or more tuple children, click Dimensions

and assign the proper dimension.

Important: Assigning dimensions is based on the tagged element. If anelement has defined dimensions, you must assign dimensions to it. If anelement does not have dimensions assigned, then this step is not required.

12. Click Save.13. Click View Mode in the Tuple Explorer. All tagged tuple parents and their

tuple children that are associated with the Word object are shown. Taggedtuples defined in other objects are not shown.

Chapter 2. XBRL 37

Tagging a data cell in an Excel object for an explicitdimension

If you need to tag a data cell to a particular dimension within the extendedtaxonomy, you can use the dimension tagging feature in IBM Cognos FSR XBRLEngine.

About this task

The members of explicit dimensions already exist in the taxonomy. You can onlyassociate values to the members in the dimension.


window opens.2. Select an Excel object.3. Click XBRL. The XBRL Editor opens.4. In the Display worksheet, select the cells containing the values that you want

to tag.

Tip: To select multiple cells, press Ctrl and click the cells.5. In the Linkbase pane, select the appropriate view for the data that you are

tagging (for example, Property, Plant and Equipment data would require theProperty, Plant and Equipment view to be used in XBRL tagging).

6. From the taxonomy hierarchy displayed, select the appropriate member (forexample, Property, Plant and Equipment) to associate to the data cell.

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. After you clickAssign, the name of the button changes to Apply.

9. For each column of data, continue to apply tagging:a. Select a cell that is highlighted in light blue within the individual column.b. In the XBRL pane, click Dimensions. Select the member that represents the

column data (for example, if column data is for the Buildings account,then select the member Buildings).

c. Click Apply to refresh XBRL settings, including the assigned member forthe selected cell in the XBRL Inspector tab.

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

Adding values for typed dimensionsYou can add values for typed dimensions in IBM Cognos FSR XBRL Engine. Themembers of typed dimensions do not exist in the taxonomy, but you can definethem in the instance document.


window opens.2. Open the object containing the data.3. Click XBRL. The XBRL Editor opens.


4. Select the Definition Linkbase view in the Linkbase pane.5. From the taxonomy hierarchy displayed, select the typed dimension.6. In the object on the right, select the content that you want to tag.7. In the XBRL pane, click the XBRL Inspector tab and set the remaining

parameters as required (for example, Time Period).8. Click Assign. The content is tagged.9. In the Dimensions pane, click Manage typed values. The Content Model

Manager window opens.10. Click Create typed value. The Typed Value Editor window opens.11. In the Value column, enter values for each row. If the value does not follow

the naming pattern assigned, the Error icon appears. You can hover yourmouse over the icon to view the proper naming pattern of the value.

12. Click Save. The values are added.13. You can highlight a set of values and click Edit to modify the values, or

Delete to remove the values from the list.14. Click Close. The Dimensions pane opens.15. Select the typed value that you want to assign to the dimension.16. Click Save.

XBRL footnotesYou can tag each footnote separately with different levels of detail, based on yourselection in IBM Cognos FSR XBRL Engine.

You can tag the following types of data as a footnote:v a block of textv an individual tablev amounts (for example, monetary value, percentage, and number)

When you use the Link footnote feature, a user can link one or more footnoteswith a single XBRL element. An XBRL-tagged item can be linked to multiplefootnotes as well. When a footnote is linked, the cell is lightly shaded with a dotpattern.

Adding a footnote to a reportYou can use IBM Cognos FSR XBRL Engine to add a footnote in XBRL content.

Procedure1. Open the report where you want to create a footnote. The Report Design

window opens.2. Open the Excel or Word object containing the data that you want to use as a

footnote.3. Click XBRL. The XBRL Editor opens.4. In the Excel or Word object, select the data that you want to use as a footnote.5. In the XBRL pane, click the Footnotes tab:

a. Click New.b. Type a unique footnote name.c. Select the language from the list.

6. Click OK. The new footnote appears in the Footnotes field.7. Save your changes to the Excel or Word object.

Chapter 2. XBRL 39

8. In the Footnotes field, select the name of the footnote that you added. The textthat you selected appears in the Footnotes Content field.

9. Click Save.

Editing a footnote in a reportYou can use IBM Cognos FSR XBRL Engine to update the name, language, orwording or a footnote in XBRL content.

About this task

To update a footnote (for example, to change the language), you can double-clickthe item in the Footnotes list. You can now see the object that contains thefootnote.

Procedure1. Open the report where you want to edit a footnote. The Report Design window

opens.2. Open the Excel or Word object containing the footnote.3. Click XBRL. The XBRL Editor opens.4. In the object, click the tagged cell. In the XBRL pane, click the Footnotes tab,

and double-click the footnote in the Footnotes field. The Update Footnoteconfirmation window opens.

5. Click Yes.6. To edit the footnote, perform any of the following steps:

v Type a new name in the Footnote Name field.v Select a new language from the list.v For an Excel object, click the cell and edit the text used for the footnote

content.7. Click Save.

Linking a footnote to a cell in an Excel objectYou can use IBM Cognos FSR XBRL Engine to select an existing footnote and linkit to a cell in an Excel object.

About this task

Important: Only XBRL-tagged items can be appended with a footnote.

Procedure1. Open the report where you want to link a footnote. The Report Design window

opens.2. Open the Excel object containing the footnote.3. Click XBRL. The XBRL Editor opens.4. In the Excel object, click the tagged cell that you want to link to the footnote.5. In the XBRL pane, click the Footnotes tab, and select the footnote from the

Footnotes field.6. Click Link. The tagged cell and the footnote are associated to each other.7. Repeat for other tagged cells as required.

Unlinking a footnote from a cell in an Excel objectIf a footnote is linked to a cell in an Excel object in, and you no longer want themto be linked, you can use IBM Cognos FSR XBRL Engine to unlink them.


Procedure1. Open the report where you want to unlink a footnote. The Report Design

window opens.2. Open the Excel object containing the footnote.3. Click XBRL. The XBRL Editor opens.4. In the Excel object, click the tagged cell that you want to unlink from the

footnote.5. In the XBRL pane, click the Footnotes tab, and select the footnote from the

Footnotes field.6. Click Unlink. The footnote is disassociated from the tagged cell.

The XBRL Tagging View windowYou can view items that have been tagged for XBRL output in the XBRL TaggingView window in IBM Cognos FSR XBRL Engine.

To open the XBRL Tagging View window, open the report and click XBRL > ViewTagging. The XBRL Tagging View window opens with the following types oftagging details:v Section Name

v Object Type

v Report Object Name

v XBRL Element ID

v XBRL Element Name

v XBRL Element Definition

v XBRL Element Label

v Scale Name

v Decimals

v Precision

v Unit Name

v Unit Numerator

v Unit Denominator

v Time Period

v Fact Value

v Excel Cell Reference

v Content

v Dimension Member

v Tuple

v Time Period Type

You can modify the view by using column or advanced filtering. For moreinformation, see Working with filters in the Cognos FSR Administration Guide.

To display the tagged content in the object, double-click an object. The XBRLinterface opens and displays the tagged content in the object.

View tagging has the following additional sub-features:v Refresh

v Preview

Chapter 2. XBRL 41

v Export to Excel

v Refresh Cell References

v Drag a column header here to group that column

When you right-click the menu bar, the following features are available:v Full Expand

v Full Collapse

v Clear Grouping

Removing all XBRL tags from an Excel or Word objectYou can use IBM Cognos FSR XBRL Engine to remove all XBRL tags from an Excelor Word object.

Procedure1. Open the report that contains the tags that you want to remove. The Report

Design window opens.2. Open the Excel or Word object that contains the tags.3. Click XBRL. The XBRL Editor opens.4. Select the tagged text or value.5. In the XBRL pane, move to the XBRL Inspector tab and click the Remove

Selected Tag button. The tag is removed.

Important: The Remove All button in the XBRL Inspector tab removes all tagsin the displayed object. A window opens confirming the deletion of all taggedinformation for the object.

Removing orphan tagsAn orphan tag exists when an entry in the IBM Cognos FSR database has nocorresponding tagged element in an object. This can occur if you tag some valuesand then delete the named range or bookmark that is used to identify the taggeddata. You can use Cognos FSR XBRL Engine to remove orphan tags.

Procedure1. Open the report that contains the tags that you want to delete. The Report

Design window opens.2. Click XBRL. The XBRL Editor opens.3. Click XBRL > Show Orphan Tags. The XBRL Tagging View window opens,

showing all the orphan tags that exist.4. Click Remove All.

XBRL instance filesWhile you define the content to be included in XBRL output in IBM Cognos FSRXBRL Engine, you can build and preview an instance of the file. In an instance file,you can view the XBRL code that is being generated.

Each time you build an instance, the XBRL is compiled and output to a file. Youcan save different instances as you create them.

Important: Hidden rows and columns with tagged elements are excluded from theinstance document.


Previewing an XBRL instanceBefore you submit an XBRL file in IBM Cognos FSR XBRL Engine, you canpreview it to ensure that it is compliant.

Procedure1. Create a .zip file containing the following files:

v Taxonomy schema file (.xsd),v An instance document (.xml)v Presentation linkbase file (pre.xml)v Calculation linkbase file (cal.xml)v Definition linkbase file (def.xml)v Label file (lab.xml)

2. Open the report that contains the tagged data. The Report Design windowopens.

3. Click XBRL > Preview Instance. The SEC Previewer website opens in yourbrowser.

4. Follow the instructions on the page to submit the .zip file. A confirmationnumber appears.

5. Use the confirmation number to preview the submitted instance document afterit is processed (typically after 10 to 15 minutes).

XBRL instance files and report contentIn IBM Cognos FSR XBRL Engine, you can choose to build an XBRL instance froman entire report or from one or more sections and objects in the report.

You can also choose whether to build the XBRL output based on what has beenconfigured as printable in the report.

Building an XBRL instance from the entire reportYou can use IBM Cognos FSR XBRL Engine to build an XBRL instance from anentire report.

Procedure1. Open the report where you want to build an XBRL instance. The Report Design

window opens.2. Click XBRL > Build Instance. The Build Instance Options window opens.3. In the Generate From list, select Entire Report

4. To refresh all object data in the report before building the instance, select theRefresh Objects check box.

5. To exclude tags from non-printable objects, select the Omit tags fromnon-printable objects check box. Clear the check box to include tags fromnon-printable objects.

6. Click OK. The Build Instance window opens and shows the progress of theinstance build. The XBRL Validation Logs window opens and lists anyvalidation errors that exist.

7. Click Generate Instance. The Select location to save the instance file windowopens. Navigate to the location where you want to save the instance file.

8. Click Save. A Generation Complete confirmation window opens.9. Click OK. The instance and the configured taxonomy are saved to the location

that you specified.

Chapter 2. XBRL 43

Building an XBRL instance from one or more sections of a reportYou can use IBM Cognos FSR XBRL Engine to build an XBRL instance from one ormore sections of a report.

Procedure1. Open the report where you want to build an XBRL instance. The Report

Design window opens.2. In the Section pane, press Ctrl and click to select one or more sections or

objects.3. Click XBRL > Build Instance. The Build Instance Options window opens.4. Select Current Selection in the Generate From list.5. To refresh all object data in the report before building the instance, select the

Refresh Objects check box.6. To exclude tags from non-printable objects, select the Omit tags from

non-printable objects check box. Clear the check box to include tags fromnon-printable objects.

7. Click OK. The Build Instance window opens and shows the progress of theinstance build. The XBRL Validation Logs window opens and lists anyvalidation errors that exist.

8. Click Generate Instance. The Select location to save the instance file windowopens. Navigate to the location where you want to save the instance file.

9. Click Save. A Generation Complete confirmation window opens.10. Click OK. The instance and the configured taxonomy are saved to the location

that you specified.

Reading the validation logWhen building an XBRL instance, you can read a validation log that lists thereason for any validation errors that exist.

The XBRL Validation Logs window is displayed when you select Build Instancefrom the XBRL menu. The errors listed in the log do not stop you from generatingan instance but you can use the information to correct the validation errors thatexist. Information is displayed in these columns:v Message - the reason for the validation error.v Source - the reference or rule that is being used to determine why the validation

error occurred.v Report Object - if an object is the cause of the validation error it is named here.v Severity - the level of severity of the validation error. The levels of severity are:

– an orange exclamation icon that indicates a violation of the EDGAR filingmanual rules.

– a yellow alarm icon that indicates there is a tag error, such as twodifferent fact values for the same element.

v Rule - the EDGAR filing manual rule that is being violated, causing thevalidation error.

v Cell Reference - the cell location within an object that is causing the validationerror.


Outputting a report with XBRL embeddedYou can generate a report with embedded XBRL from IBM Cognos FSR XBRLEngine. The resulting XHTML file can be viewed in a web browser. You cangenerate a single file or split the output into multiple files You can output a set ofdocuments, which together may form part of a website, to be treated as a singleInline XBRL Document Set (IXDS). There are few restrictions relating to thedivision of metadata between the different documents in the document set, so youare responsible for repeating metadata across documents or to abstract commonmetadata (such as context information) into a header document. When constructingmultiple documents, be careful to use relative URLs in hyperlinks between thedocuments, so that they don't break when moved to other environments. You can,although it is not recommended, to have the IXDS to consist of both HTML andXHTML documents. Any XHTML documents that are output are validated againstthe schema, but a mixed-type IXDS is not.

Procedure1. Open the report that you want to output. The Report Design window opens.2. Click XBRL > Generate Inline XBRL. The Generate Inline XBRL window

opens.3. Select any of the following options for the report output:

v Including Supporting Document. Select this check box if you want to haveany supporting documents displayed in the report.

v Include Exhibits. Select this check box if you want the object to be identifiedas an Exhibit item within the report. You must specify at run time if theExhibits are to be included within the output.

v Enable XBRL highlighting. Select this check box to highlight and display,the XBRL in the generated report.

v Omit tags from non-printable objects. Select this check box to omit tagsfound in non-printable objects from the report.

4. Select the encoding for the document from the Encoding list.5. Click the ellipsis icon beside Save As to select a folder location where you want

to save the report.6. Click Finish. The XBRL report is output to the specified folder location, and a

message asks if you want to open the inline XBRL file.7. Click Yes.

Chapter 2. XBRL 45

Chapter 3. XET

You can use XET to create and modify extended taxonomies in IBM Cognos FSRXBRL Engine.

Before you can begin to do your tagging, the extended taxonomy must exist, and itmust be available for selection within the reports.

The XET interfaceWhen you create and modify extended taxonomies in IBM Cognos FSR XBRLEngine, you use the XET interface.

To access the XET interface, open the Report Design window, and click XET.

Tip: The Select Taxonomy window opens the first time you use XET. Select ataxonomy from the list, or create a new one.

�A� - The Primary Items pane is used to display roles and line items (elements).For each role, elements and links can be created, deleted, and replaced. Elementproperties, preferred label types, and calculation relationships between elementscan be defined.

�B� - The Dimensions pane is used to create dimensional relationships for the rolesin your extended taxonomy.

�C� - The XET pane displays relationship groups (roles), allows you to add or editroles, allows you to configure element properties, and validates your taxonomy.

�D� - The Taxonomy Options pane is used to select a new taxonomy, edit anexisting taxonomy, edit global element property parameters, save the currenttaxonomy, and generate an extended taxonomy.

Tip: Base taxonomy elements are displayed in gray font in the XET interface.


The XET paneIn the XET pane in IBM Cognos FSR XBRL Engine, you can see relationship groups(roles), add or edit roles, configure element properties, and validate yourtaxonomy.

The Relationship Groups tabThe Relationship Groups tab is used to create, or edit relationship groups forstatements, disclosures, and documentation for IBM Cognos FSR XBRL Engine.

Important: Roles from the base taxonomy are displayed in the table, and areread-only.v B (Balance Sheet) - I (Income Statement) - N (None, or not assigned). Used to

perform additional SEC validation checking.v Display. When this option is selected, the role and its line items are displayed in

the Primary Items pane. The dimensional relationships for the role are displayedin the Dimensions pane.

v Bind to Cell. Used to bind the description of a role to a specific cell in thereport.

v Sequence. Displays the sequence number for the role. It is automaticallygenerated and is used to control the ordering of the provided statements anddisclosures when viewed in the SEC Previewer. These numbers are read inalphanumeric order.

v Type. This column is used to select the applicable role type, as shown in thefollowing list:– Statement. A financial statement that reveals information about the financial

status of a company.– Disclosure. A document that reveals material fact or information not

generally known on a financial statement. It is used for the financial footnotesof US GAAP.

– Document. Used for document and entity information, and other items thatare not part of statements or disclosures.

– Deprecated. Indicates that the base taxonomy element is deprecated.Deprecated elements remain in the taxonomy to satisfy legacy and conversionrequirements but should not be used in filings.

– Notes. A document that reveals material fact or information not generallyknown on a financial statement. This is used for the financial footnotes ofIFRS.

– Dimension. Indicates that this relationship group is used for elementsassociated with dimensions such as hypercube, dimensions, and domains. Theelements indicated in this relationship group can be reused in otherrelationship groups.

– Schedule. A schedule appears as a set of concepts within a relationship groupand the root concept of a schedule is a text block. In most schedules, thevarious line items have numerical consistency demonstrating simple rollups,movement analyses, or both.

v Description. The name that you define for the role that you are creating.Generally, the definition corresponds to the title of the statement or disclosure asused on that statement or disclosure. Sometimes it includes additionalinformation such as (parenthetical) or (unaudited).

v Preview. After you type a descriptive name in the Description column, CognosFSR automatically generates and displays in this column a complete name in the


correct format, including the sequence number and selected role type. Thisformat is displayed in one of the following formats:– Sequence Number – Type – Description

– Ex. 0100 – Statement – Statement of Shareholders' Equity

v Role. The name of the role in the form http://{Company URL}/role/{Description}, where Company URL is the website defined in the TaxonomyNamespace step, and Description is the value in the corresponding Descriptioncell.

Important: To check out relationship groups, right-click the row and click

Checkout in the icon panel. The Checkout icon appears in the left column.This icon indicates that the relationship group is checked out, and other XET userscannot modify it.

You can use the following icons to manage relationship groups:

Table 4. Relationship group icons

Icon Name Description

Add Relationship Group Used to add a new relationship group.New roles created are automaticallychecked out.

Delete Relationship Group(s) Used to delete the highlightedrelationship groups from the table.

Checkout Used to check out a relationship groupso that other XET users cannot modifyit until it is checked back in.

Display All Relationship Groups Used to display all groups in thePrimary Items pane and Dimensionspane.

Toggle Base Relationship Groups Used to hide or unhide all baserelationship groups.

Important: By default, the Role column is hidden. To display the Role column,use the Column Chooser feature.

You can use the Column Chooser option to hide or unhide columns. To access thisoption, right-click a column and click Column Chooser. The Customizationwindow opens and you can drag and drop columns to customize the layout of theRelationship Groups table.

Roles highlighted in blue indicate that an element's label in that role is bound to aheading in the current object.

The Element Properties tabThe Element Properties tab in IBM Cognos FSR XBRL Engine displays theproperties of an element highlighted from the Primary Items pane or Dimensionspane.v Name. The name of the element that defines the concept within the taxonomy

and instance document. It must be unique, and it must follow the Label CamelCase Concatenation (LC3) rules for SEC.

Chapter 3. XET 49

v ID. The identifier for the element. It used to refer the element in otherdocuments (for example, linkbases). The ID is in the form {Prefix}_{Name},where Prefix is the taxonomy prefix, and Name is the element name. This field isread-only.

v Balance. Used to assign a weight attribute to the element for calculationrelationships:

Table 5. Element Properties: Balance icons


Credit The element has a weight attribute of (-1).

Debit The element has a weight attribute of (+1).

(undefined) The element has no weight attribute assigned.

v Period Type. Defines the time period of the taxonomy:

Table 6. Element Properties: Period Type icons


Instant An instant in time (for example, as of December 31st, 2009).

Duration A duration of time (for example, period of January 1st -December 31st, 2009).

v Type. The type of data to be associated with the element.

Important: The types in the following table are the most commonly used ones,and are derived from the base taxonomy.

Table 7. Element Properties: Type icons


String Used for elements that contains text, and may be mixed withnumbers.

Monetary Used for elements expressed in units of currency.

Boolean The value is treated as Boolean logic (for example, IF, AND, OR, andNOT)

Decimal The decimal setting displays the value with decimal precision.

Integer The value can be expressed as a negative or positive value.

G YearMonth

Used for expressing a year and a month in the Gregorian calendarformat YYYY-MM.

G MonthDay

Used for expressing a month and a day in the Gregorian calendarformat MM-DD.

G Day Used for expressing a day using the Gregorian calendar formatDD.

G Month Used for expressing a month in the format MM.

Date Used for expressing the date in the format YYYY-MM-DD.

v Abstract. If the element is used hierarchically to group other elements, it cannotbe used to tag data in an instance document. If this check box is selected, theelement cannot be used to tag data. The labels of abstract elements are italicized


in the Primary Items pane or the Dimensions pane. If it is not selected, theelement can be used to tag data. An abstract element cannot appear as a fact inan instance.

The Labels tab is used to add new label types, and apply localization. Eachelement has a standard label that corresponds to the element name, and is uniqueacross the taxonomy. Elements can have multiple labels, and for each label, thelanguage and type of label must be identified.

Important: New rows added to the tab are saved automatically. Any number ofroles can be added to the tab.v Label Text. The human-readable text to be displayed for the label.v Label Type. Indicates the circumstances in which an element will be used, and

how it will appear in the presentation:

Table 8. Element Properties: Label Type icons

Icon Label Type Description

Axis Default Used to display the preselected dimension member that isused as the default value.

Deprecated Used to indicate if the element is deprecated.

Deprecated DueDate

Used to indicate the date on which the deprecated elementshould no longer be used.

Documentation Used to provide an element definition.

Label The standard default label.

Negated Used for labels presenting values with reversed sign.

Negated PeriodEnd

Used for labels presenting values associated with the endof a period, with a reversed sign.

Negated PeriodStart

Used for labels presenting values associated with the startof a period, with a reversed sign.

Negated Total Used for labels presenting values with reversed sign, onelements that have a total value.

Negative Used for reversing a value's weighting in the presentationlinkbase.

Period End Used for labels presenting values associated with the endof a roll forward.

Period Start Used for labels presenting values associated with thebeginning of a roll forward.

Positive Used to indicate if the value being presented is positive(negative, zero). For example, the standard and standardpositive labels might be “profit after tax;” the standardnegative labels might be “loss after tax;” the terse label andterse positive labels might both be “profit;” and thenegative terse label might be “loss”.

Total Used for labels on elements that have a total value.

Terse Used for short labels where parts of the description can beomitted.

Verbose Used for extended labels that give an exact description.

Chapter 3. XET 51

v Label Icon. If a base label is non-discoverable, the Discoverable icon appearsto the left of the Label Text. This label is not present in the generated taxonomy.

v Language: The language of the label.v Bind To Cell. Used to bind the label to a specific cell in the report. If a label is

bound, the Checkmark icon is displayed in the column.v Prohibited. Used to prohibit a base element label so it does not appear in the

extended taxonomy. If a label is prohibited, the Prohibited icon is displayedin the Prohibited column.

You can use the following icons to manage labels on the Label tab:

Table 9. Element Properties: Label icons


Add Label Used to add a new label.

Delete Label Used to delete the selected label from thelist.

Toggle Base Labels Used to hide or unhide non-discoverablelabels.

The References tab is read-only and displays reference numbers that representinformation where a definition based on an accounting policy, rule, or regulationcan be found for an element.

The Errors tabYou can use the Errors tab in IBM Cognos FSR XBRL Engine to validate yourtaxonomy against a list of rules from the SEC.

The Errors tab displays the number of errors, warnings, or messages that occurredduring report validation. If there are errors, the table contains error descriptions.You can right-click a description to view relevant quick-fix options.

Important: It is recommended that you validate your taxonomy periodically asyou build it. Otherwise, errors can compound on each other, and they becomeharder to diagnose.

You can use the icons on the right o refresh and export the errors:

Table 10. Errors tab icons


Refresh Used to validate the taxonomy andrefresh the error list.

Export to Excel Used to export taxonomy errors to anExcel file.

The Primary Items pane and the Dimensions paneThe Primary Items pane and the Dimensions pane contain valuable informationabout hierarchies and relationship groups in IBM Cognos FSR XBRL Engine.


The Primary Items pane is used to create presentational hierarchy and calculationrelationships between elements. Concept properties are visually presented for eachelement.

The Dimensions pane is used to create components of dimensional (table)structures for the relationship groups in your extended taxonomy. The basicstructure of a dimensional relationship is [Table] - [Axis] - [Domain] -[Member]. You can create more than one hypercube per relationship group.

Relationship croups that are selected to display in the Relationship Groups tab arevisible in the Primary Items and Dimensions panes.

The elements in the Primary Items and Dimensions panes are mutually exclusive.

Important: You can use relationship groups that are checked out to explicitlymodify items within that group. While these items are checked out, other userscannot modify these items.

The Search fieldYou can use the Search field in XET to search for elements by their label.

The Search field is located at the top of the Primary Items pane. You can perform asearch on elements that are displayed in the Primary Items and Dimensions panes.

To search for elements by all label types, click the Label icon, enter text in theSearch field, and press Enter. After you perform a search, click the forward arrow

and back arrow icons to scroll forward and backward in the search results.

Tip: Searching for all label types might slow down search performance.

The Add submenus in the Primary Items paneYou can use the Add submenus to add an element to the Primary Items pane inXET.

For relationship groups that are checked out and displayed in the Primary Itemspane, right-click a parent or child element to add one or more elements in thefollowing submenus:v Click Add > Child to add an element. A new element can be added manually or

sourced from the base taxonomy. Elements sourced from the base taxonomy arehighlighted in blue.

v Click Add > Child With Bound Label to add an element that is bound to aheading in the report object.

v Click Add > Subtree to add elements that are generated based on an Excelrange (rows or columns).

v Click Add > Subtree (and bind) to add elements that are generated based on anExcel range (rows or columns). The labels are bound to the headings in thereport object.

Every time an element is added, a standard English label is automatically createdfor the element, with the following characteristics:v Label Text is the element namev Label Type is Label

v Language is en-US

Chapter 3. XET 53

The Add submenus in the Dimensions paneFor relationship groups that are checked out and displayed in the Dimensions panein XET, you can use the Add submenus to add parent elements that represent atable, axis, or domain.

To add parent elements that represent a table, axis, or domain, right-click arelationship group, and then click one of the following options:v Click Add Table to add a table as a top element of the relationship group.v Click Add Axis to add an axis as a top element of the relationship group.v Click Add Domain to add a domain as a top element of the relationship group.

Then continue to click any of the following submenus:v Click Child to add an element. A new element can be added manually or

sourced from the base taxonomy. Elements sourced from the base taxonomy arehighlighted in blue.

v Click Child With Bound Label to adds an element that is bound to a heading inthe report object.

v Click Subtree to add elements that are generated based on a Microsoft Excelrange (rows or columns).

v Click Subtree (and bind) to add elements that are generated based on an Excelrange (rows or columns). The labels are bound to the headings in the reportobject.

Every time an element is added, a standard English label is automatically createdfor the element, with the following characteristics:v Label Text is the element namev Label Type is Label

v Language is en-US

The Delete submenusYou can use the Delete submenu to delete an element or link from the PrimaryItems pane or Dimensions pane in XET.

To delete an element from the Primary Items pane or Dimensions pane, click oneof the following Delete submenus:v Right-click and select Delete Element to delete the selected element and its

related relationships from the taxonomy.v Right-click and select Delete Link to delete the selected link between the

element and its parent from the taxonomy. The element still exists in thetaxonomy.

The Replace optionYou can use the Replace option to replace an element with a new or existingelement in the Primary Items pane or the Dimensions pane in XET.

XET compares the element being replaced against other elements displayed inSearch Elements window. When an element is found and selected, a windowopens:v Click Yes to replace all instances of the element.v Click No to replace only the selected element.v Click Ask each time to make a decision for each instance of the element in the

pane.


Important: If all instances of the element are displayed in the pane and theelement is not part of the base taxonomy, the element is deleted.

The Expand All and Collapse All optionsYou can use Expand All and Collapse All options to expand or collapse all itemsin the Primary Items pane or Dimensions pane in XET.

To expand all items in the Primary Items pane or Dimensions pane, click ExpandAll.

To collapse all items in the Primary Items pane or Dimensions pane, click CollapseAll.

The Default option in the Dimensions paneYou can use the Default option to select a domain-type element as the defaultmember in the Dimensions pane in XET.

Important: You can select only one domain member for each hypercube as thedefault member.

The Toggle Usable optionYou can use the Toggle Usable option to set a selected domain member as usableor unusable in XET.

Use this option to set a selected domain member as usable or unusable, so thatyou can use the xbrld:usable attribute for an XBRL dimension on the arcrole.

Restriction: After you make a selected element unusable, the domain memberelement is not available for tagging.

The Reference Another Group optionYou can use the Reference Another Group option to refer an element to the sametype of other elements that are defined in other relationship groups in XET.

The Set Preferred Label optionYou can use the Set Preferred Label option to select a preferred label type forelements in the Primary Items or Dimensions panes in XET.

The Unassociate Table optionTables that are created for a relationship group in the Dimensions pane can beassociated to elements of any relationship group in the Primary Items pane. Youcan use the Unassociate Table option to remove the association between anelement and a table.

To view tables that can be associated in the Table list, right-click an element in thePrimary Items pane. When a table is associated to an element, the Table iconappears beside the element. You can hover over the element name to view theassociated table name.

To remove the association between an element and a table, click Unassociate Table.

The Restriction Table optionYou can use the Restriction Table option to restrict tables from belonging torelationship groups in XET.

Chapter 3. XET 55

You can use elements in the Primary Items pane to restrict tables (to set the arcroleattribute as notAll in the definition link) from belonging to relationship groups thatexist in the Dimensions pane. Dimensions in restricted tables cannot be tagged inXBRL.

To use an element in the Primary Items pane to restrict a table from belonging torelationship groups that exist in the Dimensions pane, right-click a presentationnode and click Restriction Table.

The Toggle Suppress Definition Link optionYou can use the Toggle Suppress Definition Link option to suppress one of thelinks associated to the same pair of elements in XET.

For example, consider the following example with a cash flow statement using thesame element with preferred labels:

Table+ Top Abstract ElementElement A, beginning of period (preferred label)Element BElement CElement A, ending of period (preferred label)

+ Axis+ Domain+ Member 1+ Member 2

The relationship between Top Abstract Element and Element A, with their differenttypes of preferred labels, is allowed in the Presentation linkbase. However, in theDefinition linkbase, having two links between Top Abstract Element and ElementA is not allowed. By using the Toggle Suppress Definition Link option, you canremove one of the links from the taxonomy.

Important: Elements that have suppressed links are displayed in purple in thePrimary Items pane. When you import the taxonomy into XET, elements displayedin purple are suppressed, but elements displayed in black are not suppressed.

The Edit Formula optionYou can use the Edit Formula option to define basic calculation rules betweenelements (for example, A + B = C) in the Primary Items pane in XET.

Calculation rules can be created only between elements in the same role. All rulesare stored in the calculation linkbase and validated during XBRL generation.

After you click Edit Formula in the menu, all other options from the menu aredisabled until the formula is accepted.

When you click Edit Formula for an element, this element has the Summationicon to indicate that it is the total element. All other elements in the same role

initially have a blank icon to indicate no rule has been applied. These elements

can be assigned a Plus icon or Minus icon to be included in the calculationrelationship, or they can be left unassigned.


After a calculation relationship is created, click Accept Formula to accept theformula and enable other menu options.

Restriction: Abstract elements cannot be used in a calculation relationship.

The Toggle Element Properties iconElement property icons are displayed to the right of each element in the PrimaryItems and Dimensions panes in XET. You can use your mouse to hover over theToggle Element Properties icon to view information about the element.

Tip: If you cannot see the icons, click the Toggle Element Properties icon inthe top right corner of the Primary Items pane.v The first column is the element's label type value.v The second column is the element's balance value.v The third column is the element's period type value.v The fourth column is the element's type value.v The fifth column is the base taxonomy prefix. This column is visible when an

element is from a base taxonomy, and it is not editable.

To change the label type, balance, period type, and type values for each element,right-click the icon and select a new value from the menu.

Restriction: Element properties cannot be modified for elements sourced from thebase taxonomy.

Drag and drop capabilityYou can drag and drop elements to change their order in the Primary Items andDimensions panes in XET.v To move an element to a different hierarchy level, hold the mouse on an

element, and move it to the parent element. The element is placed as a child of

the selected parent element. This action is indicated by the yellow arrowicon.

v To move an element to a different spot in the hierarchy, press Shift and hold themouse on an element, and move accordingly. This action is indicated by the blue

arrow icon.

To move elements across roles, perform one of the following actions:v Click Move Element to move an individual element.v Click Move Subtree to move the subtree with which the element is associated.

Tip: To copy an element across roles (relationship groups), press Ctrl and clickCopy while you drag and drop.

The Taxonomy Options paneIn the Taxonomy Options pane in XET, you can see the namespace in theCurrently Loaded Taxonomy field.

The Taxonomy Options pane also contains several useful buttons.

The Select buttonYou can use the Select button in the Taxonomy Options pane in XET to load ataxonomy.

Chapter 3. XET 57

Additionally, you can create, import, copy, and delete a taxonomy. You can alsomigrate a taxonomy and manage taxonomy taxonomy templates.

The Properties buttonYou can use the Properties button in the Taxonomy Options pane in XET to edit ataxonomy's properties.

The Options buttonYou can use the Options button in the Taxonomy Options pane in XET to definedefault attributes for new generated elements, hypercubes, dimensions, domainmembers, and abstract elements that are created.

In the Generated Labels tab, you can define a label for new elements, hypercubes,dimensions, and domain members, and abstract elements.

The Save buttonYou can use the Save button in the Taxonomy Options pane in XET to save anychanges that have been made to the current taxonomy.

The Generate buttonYou can use the Generate button in the Taxonomy Options pane in XET to openthe Preview Taxonomy window and then generate your extended taxonomy intoXBRL format.

Important: All fields in the Preview Taxonomy window are read-only. If thetaxonomy validation fails, an error message opens with the option to generate theinvalid taxonomy.

There are two generation options:v Generate to database. Used to generate the extended taxonomy to the IBM

Cognos FSR database.v Generate to folder. Used to browse to a folder where you want to save the

generated taxonomy.

The Elements tab is a visual representation of the elements from your taxonomy.

v New elements created for the extension have the New Elements icon.

v Elements from base taxonomies have the Base Taxonomies Elements icon.

The Presentation tab is a visual representation of the contents of the PresentationLinkbase that will be generated.

The Calculation tab is a visual representation of the contents of the CalculationLinkbase that will be generated.

The Definition tab is a visual representation of the contents of the DefinitionLinkbase that will be generated.

After your taxonomy is generated, the schema document and linkbase files aresaved in the respective folder:v {Prefix}-{Period}.xsd: Schema documentv {Prefix}-{Period}_cal.xml: Calculation Linkbase file.v {Prefix}-{Period}_def.xml: Definition Linkbase file.v {Prefix}-{Period}_lab.xml: Label Linkbase file


v {Prefix}-{Period}_pre.xml: Presentation Linkbase file.

The Select Taxonomy windowThe Select Taxonomy window displays available taxonomies in the TaxonomyOptions pane in XET.

To view the Select Taxonomy window, click Select in the Taxonomy Options pane.

The Taxonomy column displays available taxonomies. If no taxonomies have beencreated or imported, the list is empty.

The Period column displays the time period for the taxonomy.

The User Comment column displays comments created by the user.

The following buttons are available:v Click the Open button to load a stored taxonomy.v Click the Delete button to delete a taxonomy.v Click the New button to create an extension taxonomy.v Click the Import button to import and load a taxonomy in XBRL format.v Click the Copy button to copy a selected taxonomy in the Taxonomy column.

You can select a period for the copied taxonomy.v Click the Migrate button to migrate a selected taxonomy in the Taxonomy

column to a newer base extension in the same family.v Click the Templates button to manage all taxonomy templates.

The Manage Taxonomy Templates windowIn the Manage Taxonomy Templates window in XET, you can view and modifytaxonomy templates.

A taxonomy template contains the following information:v Schemas that are imported as direct (required for taxonomy generation) and

supplemental (used as a reference, is non-discoverable, and not used fortaxonomy generation)

v Linkbases that are referenced as direct or as supplementalv New roles to build by default.

The Taxonomy Templates section contains a list of all taxonomy templates, eachwith this information:v Name. A unique name given to the taxonomy template. This field is editable.v Description. A description of the taxonomy template. This field is editable.v Family. The family to which the taxonomy template belongs. This field is

editable.v Version. The version of the taxonomy template. This field is editable.

The Template Data section displays information contained in a taxonomy template.When you select a taxonomy template in the Taxonomy Templates section, itsinformation is displayed in this section on these tabs:

Chapter 3. XET 59

v The Schema Imports tab displays imported links for a taxonomy templateselected in the Taxonomy Templates section. It lists schemas that are used todecide what information is defined in a taxonomy and reference linkbases. Thistab has these sections:– Direct: lists schema URIs that are required for taxonomy generation.– Supplemental: lists schema URIs that are referenced as additional information

you can use. This information is not discoverable and cannot be used fortaxonomy generation.

These sections have these columns:– Schema URI. The URI location for a schema that is included in taxonomy

template selected in the Taxonomy Templates section.– Namespace. The namespace of the file as defined in the schema displayed in

the Schema URI column. This field is read-only.– Period. The period of the file as defined in the schema displayed in the

Schema URI column. This field is read-only.– Prefix. The prefix of the file as defined in the schema displayed in the

Schema URI column. This field is read-only.To add a schema, enter a valid URI in the Schema URI field, use the dropdownlist to select if the schema is Direct or Supplemental, and click Add. The schemais added to the Schema Imports tab.To move a schema from the Direct section to the Supplemental section or theSupplemental section to the Direct section, select a schema and click Up orDown to move it to the other section.

v The Referenced Linkbases tab displays a list of linkbases for an IFSR 2011taxonomy referenced by a taxonomy template selection. You can modify thelinkbases as needed, as either direct or supplimental.The linkbases can bemodified as the user needs, as a direct or supplemental.

v The Default Relationship Groups tab displays a list of the default relationshipsgroups that are created upon taxonomy generation when using the taxonomytemplate selected in the Taxonomy Templates section. You can change theinformation displayed for any existing relationship group information byclicking in a cell of any row and editing the information. You can also add anew default relationship group by populating an empty row with informationand clicking OK.

v In the Relationship Group Formatting tab, you can use these fields to performvarious tasks for the relationship groups included in the taxonomy templateselected in the Taxonomy Templates section:– Include Type. Select this check box to include or exclude Type as a value in

the Description Format String field.– Include Sequence. Select this check box to include or exclude Sequence as a

value in the Description Format String field. Including a Sequence valueallows for easier navigation in a generated instance document.

– Number of Sequence Digits. Use this list to select the number of digits thatrepresent the sequence in the Description Format String field.

– Description Format String. Displays the structure of the Relationship Groupdescription that is being used for the extension.

– Output Preview. When you click Preview, this field displays a preview of theRelationship Group Description based on your selections.

– Preview. Displays a preview of the Relationship Group Description in theOutput Preview field based on your selections for the Description FormatString field.


– Restore. Used to reset the Description Format String field to its originalvalues.

Click the Repair button to reimport information from the Internet for a taxonomytemplate selected in the Taxonomy Templates section. A progress bar appears andthen a message opens to notify you that the repair is completed.

The Search Elements windowYou can use the Search Elements window when you add a new element, or whenyou search for an existing element to add.

�A� - The Search Parameters pane allows you to add a new element or search foran existing element.

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

�C� - The Filters pane allows you to add a filter to the search results.

The Search Parameters paneIn the Search Parameters pane in the Search Elements window, you can add a newelement or search for an existing element.

When you enter a value in the Search field, you can use that value to add a newelement by clicking the New Element button, or you can search for an existingelement by clicking the Search button.

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

Chapter 3. XET 61

The Search Results paneIn the Search Results pane in the Search Elements 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.

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.

FiltersIn the Filters pane in the Search Elements 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.

Extended taxonomiesYou can use XET to create or edit an extended taxonomy in IBM Cognos FSRXBRL Engine.

Generally, creating or editing an extended taxonomy involves the following tasks:1. Define an extended taxonomy namespace.2. Create relationship groups (roles) for the extended taxonomy.3. Define required element properties.4. Add abstract elements to hold the hierarchy.5. Add new or existing elements to the hierarchy.6. Define presentation relationships.7. Define calculation relationships.8. Define dimensional relationships.9. Validate the extended taxonomy.

10. Generate the schema document and linkbase files.

Step 1: Define an extended taxonomy namespaceThe first step in creating or editing an extended taxonomy in XET is to define itsname and file naming convention.

The namespace is the name of the extended taxonomy, and its definition will beused when you create relationship groups within the taxonomy.

When you create a namespace, it should be in the following format:http://www.{company}.com/{period}, where company is the company name, andperiod is the reporting period end date.


Step 2: Create relationship groups (roles)The second step in creating or editing an extended taxonomy in XET is to createrelationship groups, or roles, for the extended taxonomy.

New roles are in the form http://{company URL}/role/{Description}, wherecompany URL is the company URL, and Description is the group description (forexample, 00010 - Statement - Statement of Earnings).

Step 3: Define required element propertiesThe third step in creating or editing an extended taxonomy in XET is to defineproperties such as name, ID, balance, period type, type, and abstract value to newelements created in the extended taxonomy.

Additionally, you can also assign required label properties (label text, label type,language) for the new labels that you create. You can set these parameters beforeyou add new elements to roles.

Step 4: Add an abstract heading elementThe fourth step in creating or editing an extended taxonomy in XET is to add anabstract heading element. An abstract heading element is used to nest and orderelements in the taxonomy for presentation.

Step 5: Add line items (elements)The fifth step in creating or editing an extended taxonomy in XET is to add lineitems. You can create new elements, or you can source them from a base taxonomy(for example, US GAAP). Line items elements should be added to Primary items ifthere are dimensions. Line items elements only associate to a table .

New elements that you create have required properties assigned. You can furthercustomize their properties within a taxonomy editor. Elements sourced from thebase taxonomy have pre-defined properties that are not modifiable.

You can copy elements between relationship groups. Additionally, you can createlinks between elements.

Step 6: Define presentation relationshipsThe sixth step in creating or editing an extended taxonomy in XET is to definepresentation relationships. Presentation relationships are used to arrange elements inthe order that they would typically appear in published financial statements.

You can arrange these elements in a tree format (parent-child and siblingrelationships), and you can use labels and preferred label types to determine thephysical appearance and behavior of each element.

Create labels for elements

You can create multiple labels for each element, but each element must have oneprimary label. Each label that you create has a label and language type.

Chapter 3. XET 63

Select a preferred label type for each element

Select a preferred label type to indicate what label type the element displays on apresentation relationship. If you do not select a preferred label type, the defaultstandard label is used.

An example of a label type is negated. If an element has a preferred label type ofnegated, all numbers on the same row of the line item have all their signs flipped.

Step 7 (optional): Define calculation relationshipsThe seventh step in creating or editing an extended taxonomy in XET is to definecalculation relationships. Calculation relationships specify which elements in a groupare totals, and which elements are combined to make totals. This step is optional.

Calculation relationships are used to ensure accuracy of accounting equations thatcomprise reports.

Step 8: Define dimensional relationshipsThe eighth step in creating or editing an extended taxonomy in XET is to definedimensional relationships. Multidimensionality is useful for taxonomy modeling inenvironments when the information being disclosed is in tables.

These tables have two or more axis (for example, rows, columns, pages) and areused to break down the information in a meaningful way for the end user. Itsupports end user querying and displaying of information according to definedbreakdowns.

The following illustration shows the structure of a dimensional relationship:

[Table]

+ [Axis]

+ [Domain]

+ [Domain Member]

Create tables

A table is an abstract element, and the dimension, domain, and domain memberelements must be subordinate to it.

Create axes

Axes are abstract elements that are children of a table. They represent the differentways in which data can be classified. You can use the same Axis in differentTables, but with some limitations.

Create domains

A domain represents the collection of elements, or domain members, along a givenaxis. In US GAAP 2011 and US GAAP 2012 taxonomies, domains are also abstractelements.


Create domain members

Domain members are the individual elements that appear along an axis. In USGAAP 2011 and US GAAP 2012 taxonomies, domain members are also abstractelements.

Step 9: Validate the extended taxonomyThe ninth step in creating or editing an extended taxonomy in XET is to validatethe extended taxonomy. Before you generate the extended taxonomy, it must bevalidated against a set of rules defined by the SEC.

Important: Validation is part of a build feature such as Build Instance or GenerateInline Document.

Step 10: Generate the schema document and linkbase filesThe last step in creating or editing an extended taxonomy in XET is to generate theschema document and linkbase files.

Taxonomy tasksBefore you select the taxonomy you want to use to configure an extendedtaxonomy in XET, you might need to perform one or more other taxonomy-relatedtasks.

Important: The Select Taxonomy window opens whenever you launch the XETfeature.

Opening a taxonomyYou can use XET to select and load a taxonomy.

Procedure1. Open the report containing the taxonomy that you want to open. The Report

Design window opens.2. Open the object.3. Click XET. The Select Taxonomy window opens.4. Select the taxonomy and click Open. When the taxonomy is loaded, a

confirmation message opens.

Deleting a taxonomyIf you no longer need a taxonomy in XET, you can delete the taxonomy.

Procedure1. Open the report containing the taxonomy that you want to delete. The Report

Design window opens.2. Open an object.3. Click XET. The Select Taxonomy window opens.4. Select the taxonomy that you want to delete, and click Delete. A confirmation

window opens.5. Click Yes to delete the taxonomy. The taxonomy is deleted and the list refreshes

to reflect the change.

Creating a taxonomyYou can use XET to create and load a taxonomy.

Chapter 3. XET 65

Procedure1. Open the report where you want to create a taxonomy. The Report Design

window opens.2. Open an object.3. Click XET. The Select Taxonomy window opens.4. Click New. The Taxonomy Prefix step opens.5. Enter the prefix of your taxonomy in the Prefix field. Click Next. The

Taxonomy Namespace step opens.6. Enter the URI of your company in the Company URL field.7. Select the period using the period calendar. Typically, select the end of the

reporting period. Click Next. The Taxonomy Submission Type step opens.8. Select a submission type for the taxonomy:

v New Taxonomy.v Extension Taxonomy. If you make this selection, select an extension

taxonomy from the Submission Type list that is available.Click Next. The Schema Imports step opens.

9. Perform one or more of the following tasks:v To exclude schema imports listed in the Schema Imports Used section from

being used, click Remove All to remove all of the imports, or select oneimport and click Remove. The imports are listed in the Schema ImportsAvailable section and are not used.

v To select schema imports for use, click Add All to use all available imports,or select one import in the Schema Imports Available section and clickAdd. The imports that you select are listed in the Schema Imports Usedsection and will be used.

v To add an external schema as an available import, enter the schema locationin the Location field in the Add External Schema section, use thedropdown list to designate the schema as Direct (required for taxonomygeneration) or Supplemental (used as a reference, is non-discoverable, andnot used for taxonomy generation), and click Add. The schema is added tothe Schema Imports Used section.

Click Next. The Linkbase References step opens.10. Perform one or more of the following tasks:

v To exclude linkbase references listed in the Linkbase References Usedsection from being used, click Remove All to remove all of the linkbasereferences, or select one linkbase reference and click Remove. The linkbasereferences are listed in the Linkbase References Available section and arenot used.

v To select linkbase references for use, click Add All to use all availablelinkbase references, or select one linkbase reference in the LinkbaseReferences Available section and click Add. The linkbase references thatyou select are listed in the Linkbase References Used section and will beused.

v To add an external linkbase as an available import, enter the linkbaselocation in the Location field in the Add External Linkbase section, use thedropdown list to designate the linkbase as Direct (required for taxonomygeneration) or Supplemental (used as a reference, is non-discoverable, andnot used for taxonomy generation), and click Add. The linkbase is added tothe Linkbase References Used section.

Click Next. The Relationship Groups step opens.


11. To create a relationship group for the taxonomy, click the Plus icon, enter adescription in the Description field, and press Enter. Values are generatedautomatically and displayed in the Sequence, Type, and Preview columns.Select one or more of the following in the N-B-I column to perform additionalSEC validation checking:v N: None.v B: Balance Sheetv I: Income Statement

12. Click Finish. A progress bar opens. When the taxonomy is successfullycreated, you receive a confirmation message.

Importing a taxonomy schema fileYou can use XET to import and load an XBRL taxonomy schema file (*.xsd).

Procedure1. Open the report where you want to import a taxonomy schema file. The Report

Design window opens.2. Open an object.3. Click XET. The Select Taxonomy window opens.4. Click Import. The Import Taxonomy window opens.5. Navigate to and select the taxonomy that you want to import.6. Click Open. A progress bar opens. When the taxonomy is successfully loaded,

you receive a confirmation message and an instruction to map it to a templateby clicking Properties in the Taxonomy Option pane.

Tip: Imported taxonomies are saved in the Taxonomy list of the SelectTaxonomy window.

Copying a taxonomyYou can use XET to copy and load a taxonomy.

Procedure1. Open the report containing the taxonomy that you want to copy. The Report

Design window opens.2. Open an object.3. Click XET. The Select Taxonomy window opens.4. Select a taxonomy and click Copy. The Copy Taxonomy wizard opens at the

Taxonomy Namespace step. The company URL and taxonomy namespace areset as defaults.

5. Use the Period list to select a period for the taxonomy.6. Click Finish. A progress bar opens. When the taxonomy is successfully loaded,

you receive a confirmation message.

Migrating a taxonomyYou can use XET to migrate a taxonomy to a newer base extension of the samefamily.

Procedure1. Open the report containing the taxonomy that you want to migrate. The Report

Design window opens.2. Open an object.

Chapter 3. XET 67

3. Click XET. The Select Taxonomy window opens.4. Select a taxonomy and click Migrate. The Migrate Taxonomy wizard opens at

the Taxonomy Namespace step. The company URL and taxonomy namespaceare set as defaults.

Tip: You cannot migrate a taxonomy if there is no suitable taxonomy templateto migrate to. You need to define a taxonomy template that is in the samefamily and a later version than the taxonomy template used by the taxonomyyou are migrating. Alternatively, a suitable taxonomy template might need tobe upgraded before it can be used. Click the Templates button on the SelectTaxonomy window to define a taxonomy template in the same family and witha later version.

5. Use the Period list to select a period for the taxonomy.6. Click Next. The Taxonomy Submission Type step opens.7. Select a submission type from the Submission Type list. The options are base

extensions of the same family, with a later version.8. Click Finish. A progress bar opens. When the taxonomy is successfully loaded,

you receive a confirmation message.

Managing a taxonomy templateYou can manage taxonomy templates.

Procedure1. Open the report containing the taxonomy that you want to work with. The

Report Design window opens.2. Open an object.3. Click XET. The Select Taxonomy window opens.4. Select the taxonomy and click Templates. The Manage Taxonomy Templates

window opens.5. In the Taxonomy Templates section, click any column for any of the templates

listed and enter a new value.6. In the Template Data section, click a tab and click a column for any of the

values listed. If the value is not read-only, you can change the value byentering a new one and pressing Enter.

Editing an existing taxonomyYou can edit a taxonomy in XET.


Report Design window opens.2. Open an object.3. Click XET. The Select Taxonomy window opens.4. Select the taxonomy and click Open. When the taxonomy is loaded, a

confirmation message opens.5. On the Taxonomy Options pane, click Properties. A prompt is displayed

notifying you that the taxonomy will be saved.6. Click Yes. The Edit Taxonomy wizard opens at the Taxonomy Prefix step.7. You can edit the prefix of your taxonomy in the Prefix field, or click Next. The

Taxonomy Namespace step opens.


8. Edit the URI of your company in the Company URL field. Use the Period listto select the period.

9. Click Next. The Modify Taxonomy Template step opens.10. Use the Taxonomy Template list to select a new base extension.11. Click Next. The Taxonomy Relationship Group Format step opens.

Tip: Depending on the base extension that you selected previously, some orall of the following fields might not be editable.

12. Perform one or more of the following actions:v Include Type. Use this check box to include or exclude Type as a value in

the Description Format String field.v Include Sequence. Use this check box to include or exclude Sequence as a

value in the Description Format String field.v Number of Sequence Digits. Use the list to select the number of digits that

represent the sequence in the Description Format Stringfield.Use the information in the following fields to help make your selections:v Description Format String. Displays the structure of the Relationship

Group Description based on your selections.v Output Preview. When you click Preview, this field displays a preview of

the Relationship Group Description based on your selections.v Preview. Used to display a preview of the Relationship Group Description

in the Output Preview field based on your selections for the DescriptionFormat String.

v Restore. Used to reset the Description Format String to its original values.Click Next. The Schema Imports step opens.

13. Perform one or more of the following tasks:v To exclude schema imports listed in the Schema Imports Used section from

being used, click Remove All to remove all of the imports, or select oneimport and click Remove. The imports are listed in the Schema ImportsAvailable section and are not used.

v To select schema imports for use, click Add All to use all available imports,or select one import in the Schema Imports Available section and clickAdd. The imports that you select are listed in the Schema Imports Usedsection and will be used.

v To add an external schema as an available import, enter the schema locationin the Location field in the Add External Schema section, use thedropdown list to designate the schema as Direct (required for taxonomygeneration) or Supplemental (used as a reference, is non-discoverable, andnot used for taxonomy generation), and click Add. The schema is added tothe Schema Imports Used section.

Click Next. The Linkbase References step opens.14. Perform one or more of the following tasks:

v To exclude linkbase references listed in the Linkbase References Usedsection from being used, click Remove All to remove all of the linkbasereferences, or select one linkbase reference and click Remove. The linkbasereferences are listed in the Linkbase References Available section and arenot used.

v To select linkbase references for use, click Add All to use all availablelinkbase references, or select one linkbase reference in the Linkbase

Chapter 3. XET 69

References Available section and click Add. The linkbase references thatyou select are listed in the Linkbase References Used section and will beused.

v To add an external linkbase as an available import, enter the linkbaselocation in the Location field in the Add External Linkbase section, use thedropdown list to designate the linkbase as Direct (required for taxonomygeneration) or Supplemental (used as a reference, is non-discoverable, andnot used for taxonomy generation), and click Add. The linkbase is added tothe Linkbase References Used section.

15. Click Finish.

Defining required element properties in a taxonomyYou can set defaults that are displayed and ready to use when you add or createany new element in a taxonomy.

About this task

For example, values that are set on the Dimensions tab of the Taxonomy EditorOptions window are displayed as default values on the Element Properties tab inthe XET pane when you are adding a dimension.



confirmation message opens.5. On the Taxonomy Options pane, click Options. The Taxonomy Editor Options

window opens.6. For each tab, set the following required element properties:

v Name. The name of the element that defines the concept within thetaxonomy and instance document. It must be unique, and it must follow theLabel Camel Case Concatenation (LC3) rules for SEC. Any text entered afterthe [FSRText:Join] prefix is added to the name when an element is created.

v ID. The identifier for the element. It used to refer the element in otherdocuments (for example, linkbases). The ID is in the form {Prefix}_{Name},where Prefix is the taxonomy prefix, and Name is the element name. Thisfield is read-only.

v Balance: This field is used to assign a weight attribute to the element forcalculation relationships:

Table 11. Weight attribute icons


Credit The element has a weight attribute of (-1).

Debit The element has a weight attribute of (+1).

(undefined) The element has no weight attribute assigned.

v Period Type. Defines the time period of the taxonomy:


Table 12. Period Type icons


Instant An instant in time (for example, as of December 31st, 2009).

Duration A duration of time (for example, period of January 1st -December 31st, 2009).

v Type. The type of data to be associated with the element.

Important: The types in the following table are the most commonly usedones, and are derived from the base taxonomy.

Table 13. Type icons


String Used for elements that contains text, and may be mixed withnumbers.

Monetary Used for elements expressed in units of currency.

Boolean The value is treated as Boolean logic (for example, IF, AND, OR, andNOT)

Decimal The decimal setting displays the value with decimal precision.

Integer The value can be expressed as a negative or positive value.

G YearMonth

Used for expressing a year and a month in the Gregorian calendarformat YYYY-MM.

G MonthDay

Used for expressing a month and a day in the Gregorian calendarformat MM-DD.

G Day Used for expressing a day using the Gregorian calendar formatDD.

G Month Used for expressing a month in the format MM.

Date Used for expressing the date in the format YYYY-MM-DD.

v Abstract. If the element is used hierarchically to group other elements, itcannot be used to tag data in an instance document. If this check box isselected, the element cannot be used to tag data. The labels of abstractelements are italicized in the Primary Items pane or the Dimensions pane. Ifit is not selected, the element can be used to tag data. An abstract elementcannot appear as a fact in an instance.

The Labels tab is used to add new label types, and apply localization. Eachelement has a standard label that corresponds to the element name, and isunique across the taxonomy. Elements can have multiple labels, and for eachlabel, the language and type of label must be identified.

Important: New rows added to the tab are saved automatically. Any number ofroles can be added to the tab.v Label Text. The human-readable text to be displayed for the label.v Label Type. Indicates the circumstances in which an element will be used,

and how it will appear in the presentation:

Chapter 3. XET 71

Table 14. Label Type icons

Icon Label Type Description

Axis Default Used to display the preselected dimension member that is usedas the default value.

Deprecated Used to indicate if the element is deprecated.

DeprecatedDue Date

Used to indicate the date on which the deprecated elementshould no longer be used.

Documentation Used to provide an element definition.

Label The standard default label.

Negated Used for labels presenting values with reversed sign.

Negated PeriodEnd

Used for labels presenting values associated with the end of aperiod, with a reversed sign.

Negated PeriodStart

Used for labels presenting values associated with the start of aperiod, with a reversed sign.

Negated Total Used for labels presenting values with reversed sign, onelements that have a total value.

Negative Used for reversing a value's weighting in the presentationlinkbase.

Period End Used for labels presenting values associated with the end of aroll forward.

Period Start Used for labels presenting values associated with the beginningof a roll forward.

Positive Used to indicate if the value being presented is positive(negative, zero). For example, the standard and standardpositive labels might be “profit after tax;” the standardnegative labels might be “loss after tax;” the terse label andterse positive labels might both be “profit;” and the negativeterse label might be “loss”.

Total Used for labels on elements that have a total value.

Terse Used for short labels where parts of the description can beomitted.

Verbose Used for extended labels that give an exact description.

v Label Icon. If a base label is non-discoverable, the Non-Discoverableicon appears to the left of the Label Text. This label is not present in thegenerated taxonomy.

v Language: The language of the label.v Bind To Cell. Used to bind the label to a specific cell in the report. If a label

is bound, the Checkmark icon is displayed in the column.v Prohibited. Used to prohibit a base element label so it does not appear in the

extended taxonomy. If a label is prohibited, the Prohibited icon isdisplayed in the Prohibited column.

7. Click OK and then Save. The default element properties that you defined aresaved.


Relationship groups for taxonomiesYou can use XET to create and edit relationship groups for a taxonomy.

Creating a relationship group for a taxonomyYou can use XET to create a relationship group for a taxonomy. You can userelationship groups, also known as roles, to configure element properties and validateyour taxonomy.



confirmation message opens.5. On the Relationship Groups tab, click the Add Role icon. A blank row

appears.6. In the blank row, enter the description of the relationship group in the

Description box, and press Enter. The relationship group URI appears in thePreview box.

7. If you want a different relationship group type, change the value in the Typefield.

8. To display the relationship group in the Primary Items and Dimensions panes,select the check box in the Display column.

Results

The relationship group is created and automatically checked out, as indicated by agreen lock icon that is displayed beside it on the Relationship Groups tab and inthe Primary Items and Dimensions panes. This means that you are the only userallowed to make changes to the relationship group until you check it back in whensaving the taxonomy.

Creating a relationship group and binding it to an Excel cellYou can use XET to create a relationship group for a taxonomy, and bind it to anExcel cell. You can use relationship groups, also known as roles, to configure elementproperties and validate your taxonomy.



confirmation message opens.5. On the Relationship Groups tab, click the Add Role icon. A blank row

appears.6. In the blank row, enter the description of the relationship group in the

Description box, and press Enter. The relationship group URI appears in thePreview box, and the value in the Type field is set to Statement.

Chapter 3. XET 73

7. Select the Excel cell that you want to bind this relationship group to, and selectBind To Cell. The Description and Preview fields update to reflect the textfrom the Excel cell.

8. If you want a different relationship group type, change the value in the Typefield.

9. To display the relationship group in the Primary Items and Dimensions panes,select Display.

Deleting a relationship groupIf you no longer need an relationship group, you can use XET to delete it.



confirmation message opens.5. In the Relationship Groups tab, highlight the row or press Ctrl+Shift to select

multiple rows.6. Press Delete or click the Delete Role icon.7. If there are any links associated with the relationship group, a confirmation

window opens. Click Yes. The rows are deleted and the table refreshes toreflect the change.

Items in the Primary Items paneYou can use XET to create items in the Primary Items pane.

Adding a child element to the Primary Items paneYou can use XET to add a child element in the Primary Items pane.



confirmation message opens.5. In the Relationship Groups tab, select the Display check box for the

relationship group.6. In the Primary Items pane, right-click the role and click Checkout. The

relationship group is checked out.7. In the Primary Items pane, right-click the parent element and click Add Child.

The Element Search window opens.8. If you are adding an extension element, enter the name of the new element in

the Search field, and click New Element. The child element is added.

Adding a child element with a bound label to the Primary ItemspaneYou can use XET to add a child element whose label is bound to an Excel cell tothe Primary Items pane.



Report Design window opens.2. Open the Excel object.3. Click XET. The Select Taxonomy window opens.4. Select the taxonomy and click Open. When the taxonomy is loaded, a

confirmation message opens.5. In the Relationship Groups tab, select the Display check box for the role.6. Right-click the relationship group in the Primary Items pane, and click

Checkout. The relationship group is checked out.7. Select the cell in the Excel object that you want to bind the element to.8. In the Primary Items pane, right-click the parent element and click Add Child

With Bound Label. The Element Search window opens.9. The label from step 3 appears in the Search field. Click New Element. The

child element is added in the Primary Items pane, and its label is bound to theExcel cell.

Adding a child element from the base taxonomy to the PrimaryItems paneYou can use XET to add a child element from the base taxonomy to the PrimaryItems pane.



confirmation message opens.5. In the Relationship Groups tab, select the Display check box for the role.6. Primary Items pane, right-click the relationship group and click Checkout.

The relationship group is checked out.7. In the Primary Items pane, right-click the parent element and click Add >

Child. The Element Search window opens.8. Enter the search string of the element in the Search window. Use the Show

menu to filter the search.9. Click Search. The search results appear.

10. Use Edit Filter to create any additional filters.11. Double-click the element. The element is added to the Primary Items pane,

and the element is highlighted in blue to indicate that it is sourced from thebase taxonomy.

Adding a subtree from an Excel object to the Primary Items paneYou can use XET to add a subtree from an Excel object to the Primary Items pane.A subtree contains elements that are generated based on a range (rows or columns)in an Excel object.


Report Design window opens.2. Open an object.

Chapter 3. XET 75

3. Click XET. The Select Taxonomy window opens.4. Select the taxonomy and click Open. When the taxonomy is loaded, a


relationship group.6. In the Primary Items pane, right-click the relationship group and click

Checkout. The relationship group is checked out.7. Select a row or column range in the Excel object.8. In the Primary Items pane, right-click the parent element and click Add >

Subtree. The subtree is added to the Primary Items pane, and the labels arebound to the Excel cells.

Modifying element properties in the Primary Items orDimensions pane

You can use XET to modify properties of an element in the Primary Items orDimensions pane.




relationship group.6. Select the element in the Primary Items or Dimensions pane.7. Change the element properties in the Element Properties tab.8. Click Save.

Selecting a preferred label type for an element in the PrimaryItems pane

You can select a preferred label type for an element in the Primary Items pane.



confirmation message opens.5. Select the element, right-click, and click Select Preferred Label Type. The list of

labels opens.6. Select the preferred label type from the list. A checkmark appears beside the

label and all other labels that have the same label type.7. Click Save.

Adding a label to an element in the Primary Items paneYou can use XET to add a label to an element in the Primary Items pane.




confirmation message opens.5. Select the element in the Primary Items pane.6. Click the Element Properties tab in the XET pane.7. Click the Add Label icon. A new row appears in the Label tab.8. On the Labels tab, enter the label text in the Label Text field of the new row,

and press Enter.9. Define the label type and language for the label using the appropriate menus.

10. If you want to bind the label to a cell, select the Excel cell, and select Bind ToCell.

11. If the label is non-discoverable, the Non-Discoverable icon appears to theright of the label text. Optionally, you can prohibit the label by clicking in the

Prohibited cell. The Prohibited icon appears to indicate that the label isprohibited.

12. Click Save.

Adding calculation relationships to elements in the PrimaryItems pane

You can use XET to add calculation relationships to elements in the Primary Itemspane




relationship group.6. Right-click the relationship group in the Primary Items pane and click

Checkout. The relationship group is checked out.7. Right-click the element that will be the calculated total, and click Edit Formula.

The element has the Summation icon, and all other elements in the role

have a blank icon.

8. Click the blank icon, and select either the plus icon or the minus iconfor each element in the role that will be combined to make the calculated total.

9. When you are finished assigning the relationships, right-click the element thatyou selected in the first step, and click Accept Formula. All other menu optionsare now available.

Chapter 3. XET 77

Dimensional relationships for each relationship groupYou can add dimensional relationships for each relationship group.

Restriction: This information is applicable to US SEC filers only.v Table element names must end with [Table].v Axis element names must end with [Axis].v Domain member element names must end with [Domain] or [Member].

Adding a table, dimension, or domain member to the DimensionspaneYou can use XET to add a new a table, dimension, or domain member to theDimensions pane.




relationship group.6. Right-click the relationship group in the Dimensions pane and click Checkout.

The relationship group is checked out.7. Right-click the relationship group and click one of the following items:

v Add Table

v Add Axis

v Add Domain

8. Select Add Child. The Element Search window opens.9. Enter the name of the new element in the Search field, and click New Element.

The element is added in the Dimensions pane.

Adding a table, dimension, or domain member with a boundlabel to the Dimensions paneYou can use XET to add an element whose label is bound to an Excel cell to theDimensions pane.


Report Design window opens.2. Open the Excel object.3. Click XET. The Select Taxonomy window opens.4. Select the taxonomy and click Open. When the taxonomy is loaded, a



The relationship group is checked out.7. In the Excel object, select the cell that you want to bind to.8. Right-click the relationship group and select one of the following items:


v Add Table

v Add Axis

v Add Domain

9. Select Add Child With Bound Label. The Element Search window opens. Thelabel from the first step appears in the Search field.

10. Click New Element. The table, dimension, or domain member is added to theDimensions pane.

Adding a table, dimension, or domain member from the basetaxonomy to the Dimensions paneYou can use XET to add a table, dimension, or domain member from the basetaxonomy to the Dimensions pane.





The relationship group is checked out.7. Right-click the relationship group and click one of the following items:

v Add Table

v Add Axis

v Add Domain

8. Select Add Child. The Element Search window opens.9. Enter the search string of the element in the Search window. Use the Show

menu to filter the search.10. Click Search. The search results appear.11. Use Edit Filter to create any additional filters.12. Double-click the element. The element is added in the Dimensions pane, and

the element is highlighted blue to indicate that it is sourced from the basetaxonomy.

Saving the current taxonomyYou can use XET to save the current taxonomy.



confirmation message opens.5. In the Taxonomy Options pane, click Save. If relationship groups are checked

out, a confirmation window opens.

Chapter 3. XET 79

6. Click Yes. The taxonomy is saved.

Validating a taxonomyYou can validate a taxonomy in XET to check for errors.

Procedure1. Open the report containing the taxonomy with which you want to work. The


confirmation message is displayed.5. In the Taxonomy Options pane, click Save. If relationship groups are checked

out, a Save Taxonomy window opens.6. Click Yes. A confirmation message is displayed indicating that the current

taxonomy is saved. The relationship groups you had checked out are nowchecked in.

7. In the Errors tab, click Refresh. If the taxonomy has errors, a window opens.8. Click OK. Errors in the taxonomy are listed in the Errors tab.9. Right-click an error to select an option, indicated by either a green arrow or a

green check mark icon, that you can use to fix the error.10. After each error is fixed, click Refresh.11. Repeat until there are no errors in the list.

Generating an extended taxonomy to the databaseYou can generate an extended taxonomy to the database in XET.

Before you begin

Check the extended taxonomy for errors. See “Validating a taxonomy.”


Report Design window opens.2. Open an object.3. Click XET. If the taxonomy has not been loaded for the report, the Select

Taxonomy window opens.4. Select the taxonomy and click Open. When the taxonomy is loaded, a

confirmation message opens.5. In the Taxonomy Options pane, click Generate.

Note: if there are errors in the taxonomy, a message indicates that errors existand asks if you want to continue.v Click Yes to continue to generate with errors. The Preview Taxonomy

window opens and you can continue through these steps.v Click No to cancel the generation.

6. Review the taxonomy in the Preview Taxonomy window by clicking on theElements, Presentation, Calculation, and Definition tabs.

Note: the information on these tabs is read-only and cannot be changed.


7. Click Generate. The Generate Taxonomy window opens.8. Select the Generate to Database check box. If you previously generated a

taxonomy to a database, the Bin name (the taxonomy you want to generate) isdisplayed in the Name field and cannot be changed. If you have created anew taxonomy since the last generation, you can enter a new Bin name (forthe new taxonomy you want to generate) in the Name field.

9. If required, in the Name field, enter the name of the database to which youwant to generate.

10. Select the Separate Labels by Language check box if more than one languagewas used to label elements and you want the output in separate documentsaccording to the languages that were used.

11. Click OK.12. A confirmation window is displayed asking if you want to perform EFM

(EDGAR Filing Manual) validation.v click Yes to generate with EFM validation. If validation fails, a window

displays a list of all of the errors. You can right-click in the list and selectExport to Excel to open the list in a spreadsheet that can be saved and usedto resolve the errors.

v click No to generate without EFM validation.After the taxonomy is generated and saved, an alert opens to notify you thatthe task is complete.

Generating an extended taxonomy to a folderYou can generate an extended taxonomy to a folder in XET.

Before you begin

Check the extended taxonomy for errors. See “Validating a taxonomy” on page 80.


Report Design window opens.2. Open an object.3. Click XET. If the taxonomy has not been loaded for the report, the Select

Taxonomy window opens.4. Select the taxonomy and click Open. When the taxonomy is loaded, a

confirmation message opens.5. In the Taxonomy Options pane, click Generate.

Note: if there are errors in the taxonomy, a message is displayed notifyingyou that errors exist and asks if you want to continue. It is not recommendedto generate a taxonomy with errors as it could cause problems later if thetaxonomy is imported. You can:v click Yes to continue to generate with errors. The Preview Taxonomy

window opens and you can continue through these steps.v click No to cancel the generation.

6. Review the taxonomy in the Preview Taxonomy window by clicking on theElements, Presentation, Calculation, and Definition tabs.

Note: the information on these tabs is read-only and cannot be changed.7. Click Generate. The Generate Taxonomy window opens.

Chapter 3. XET 81

8. Select the Generate to Folder check box.9. In the Path field, enter the path to the folder to which you want to generate

or click the ellipse icon to browse to a location.10. Click OK.11. A confirmation window is displayed asking if you want to perform EFM

(EDGAR Filing Manual) validation. You can:v click Yes to generate with EFM validation. If validation fails, a window

displays a list of all of the errors. You can right-click in the list and selectExport to Excel to open the list in a spreadsheet that can be saved and usedto resolve the errors.

v click No to generate without EFM validation.After the taxonomy is generated and saved, an alert opens to notify you thatthe task is complete.

Importing extended taxonomies after a database upgradeAfter you complete an upgrade of the IBM Cognos FSR database, you must importinto XET any extended taxonomies that were used in your previous version.


opens.2. Click XBRL > Cache Manager.3. Navigate to www.sec.org/info/edgar/edgartaxonomies.xml, and click

Download.4. In the Report Summary pane, click an object.5. Click XET. The Select Taxonomy window opens.6. To update the template with the required schema URIs, click Templates. The

Manage Taxonomy Templates window opens.

Tip: If you do not need to add additional schema URIs, you can skip the nextstep.

7. To add a schema, in the Schema URI field, add as a direct or supplementalschema. For example, if you use currency elements, add thehttp://xbrl.sec.gov/currency/2011/currency-2011-01-31.xsd URL as adirect link in the Schema URI field. You can also use http://www.sec.gov/info/edgar/edgartaxonomies.shtml#USGAAP2011 as a reference to explicitlyused imports.

8. Click OK to close the window.9. In the Select Taxonomy window, select the taxonomy that you want to import,

and click Import. The Import Taxonomy window opens.10. Navigate to and select the taxonomy that you want to import.11. Click Open. A progress bar opens.12. When the taxonomy is successfully loaded, a confirmation message opens

with an instruction to map it to a template. Click Properties in the TaxonomyOption pane.

13. To map the taxonomy to the correct submission type, complete the EditTaxonomy wizard.

Important: When you complete the Schema Imports step, make sure to addthe schema URIs in the Schema Imports Available section to the Schema


Imports Used section. The schema URI entry point in the Schema ImportsUsed section identifies the taxonomy version that is currently being used.

14. To complete the wizard, click Finish. The imported taxonomies are nowloaded.

15. In the Taxonomy Option pane, click Generate. The Preview Taxonomywindow opens.

Important: if there are errors in the taxonomy, do not fix them until youconfigure the taxonomy later in these steps.

16. Complete the steps to generate the extended taxonomy to the database. Formore information, see “Generating an extended taxonomy to the database” onpage 80.

17. Click XET to exit XET.18. Click XBRL > Configure XBRL, and configure the taxonomy. For more

information, see “XBRL management” on page 16.19. Click XBRL > Show Orphan Tags. The XBRL Tagging View window opens,

showing all the orphan tags that exist.20. Select Remove All. After you remove the orphan tags, close the window.21. Click XBRL > Build Instance and complete the steps to refresh and validate

report objects. For more information, see “Building an XBRL instance from theentire report” on page 43.

Migrating US GAAP taxonomiesIn IBM Cognos FSR XBRL Engine, you can perform several types of US GAAPtaxonomies.

The following US GAAP taxonomy migrations are available:v “Migrating from US GAAP 2009 to US GAAP 2011,”v “Migrating from US GAAP 2009 to US GAAP 2012” on page 85,v “Migrating from US GAAP 2011 to US GAAP 2012” on page 86.

Migrating from US GAAP 2009 to US GAAP 2011In IBM Cognos FSR XBRL Engine, you can migrate from USGAAP 2009 toUSGAAP 2011.


opens.2. In the Report Summary pane, click an object.3. Click XET. The Select Taxonomy window opens.4. Click Templates. The Manage Taxonomy Templates window opens.5. In the Taxonomy Templates section, select US GAAP 2011.6. In the Template Data section on the Schema Imports tab, ensure that the

template contains the correct schemas as either direct schemas orsupplemental schemas.

7. To add an additional schema, in the Schema URI field, add a direct schema.For example, if you use currency elements, add the http://xbrl.sec.gov/currency/2011/currency-2011-01-31.xsd URL as a direct link in the SchemaURI field. You can also use http://www.sec.gov/info/edgar/edgartaxonomies.shtml#USGAAP2011 as a reference to explicitly used imports.

Chapter 3. XET 83

8. Click OK to make the change.9. In the Taxonomy Selection window, click the 2009 taxonomy and click Open.

The taxonomy is loaded.10. In the XET Pane, click the Errors tab and click the Refresh icon to ensure that

the taxonomy is correct.

Important: If you do not remove all errors, additional errors might occurwhen you generate the instance document, and the taxonomy import mightfail.


12. Complete the steps to generate the extended taxonomy to the database. Formore information, see “Generating an extended taxonomy to the database” onpage 80. Click Yes for EFM validation.

13. Click XET to exit XET.14. Click XBRL > Configure XBRL, and configure the taxonomy. For more

information, see “XBRL management” on page 16.15. Click XBRL > Build Instance and complete the steps to ensure that the

taxonomy is valid. For more information, see “Building an XBRL instancefrom the entire report” on page 43.

16. Click XET and in the Taxonomy Selection window, click New. Complete thewizard to create extended taxonomies for a submission type US GAAP 2011.For more information, see “Creating a taxonomy” on page 65.

17. In the Taxonomy Options pane, click Select. The Taxonomy Selection windowopens.

18. Highlight US GAAP 2009.19. Click Migrate. The Migrate Taxonomy wizard opens. To complete the

migration steps, see “Migrating a taxonomy” on page 67.

Important: Make sure that the submission type is US GAAP 2011.20. Click Finish to complete the wizard.21. In the Taxonomy Option pane, click Generate. The Preview Taxonomy

window opens.22. Complete the steps to generate the extended taxonomy to the database. For

more information, see “Generating an extended taxonomy to the database” onpage 80.

Tip: Ignore any errors at this point. They will be corrected later.23. Click XET to exit XET.24. Click XBRL > Configure XBRL , and configure the taxonomy that you just

migrated. For more information, see “XBRL management” on page 16.25. Open a tagged Excel object.26. Click XBRL and verify the tags.

Important: If tags do not exist, then an error occurred during the migration.27. Click XET and open the taxonomy that you just migrated.28. In the XET pane, click the Errors tab, and click the Refresh icon to remove all

errors.





31. Click XET to exit XET.32. Click XBRL > Build Instance and complete the steps to refresh and validate




opens.2. In the Report Summary pane, click an object.3. Click XET. The Select Taxonomy window opens.4. Click Templates. The Manage Taxonomy Templates window opens.5. In the Taxonomy Templates section, select US GAAP 2012.6. In the Template Data section on the Schema Imports tab, ensure that the


7. To add an additional schema, in the Schema URI field, add a direct schema.For example, if you use currency elements, add the http://xbrl.sec.gov/currency/2012/currency-2012-01-31.xsd URL as a direct link in the SchemaURI field. You can also use http://www.sec.gov/info/edgar/edgartaxonomies.shtml#USGAAP2012 as a reference to explicitly used imports.







13. Click XET to exit XET.14. Click XBRL > Build Instance and complete the steps to ensure that the


Chapter 3. XET 85








Tip: Ignore any errors at this point. They will be corrected later.22. Click XET to exit XET.23. Click XBRL > Configure XBRL, and configure the taxonomy that you just

migrated. For more information, see “XBRL management” on page 16.24. Open a tagged Excel object.25. Click XBRL and verify the tags.

Important: If tags do not exist, then an error occurred during the migration.26. Click XET and open the taxonomy that you just migrated.27. In the XET Pane, click the Errors tab, and click the Refresh icon to remove all

errors.








opens.2. In the Report Summary pane, click an object.3. Click XET. The Select Taxonomy window opens.


4. Click Templates. The Manage Taxonomy Templates window opens.5. In the Taxonomy Templates section, select US GAAP 2012.6. In the Template Data section on the Schema Imports tab, ensure that the


7. To add an additional schema, use the Schema URI field and add as a directschema. For example, if you use currency elements, add thehttp://xbrl.sec.gov/currency/2012/currency-2012-01-31.xsd URL as adirect link in the schema URI field. You can also use http://www.sec.gov/info/edgar/edgartaxonomies.shtml#USGAAP2012 as a reference to explicitlyused imports.







13. Click XET to exit XET.14. Click XBRL > Build Instance and complete the steps to ensure that the









Tip: Ignore any errors at this point. They will be corrected later.22. Click XET to exit XET.23. Click XBRL > Configure XBRL, and configure the taxonomy that you just

migrated. For more information, see “XBRL management” on page 16.24. Open a tagged Excel object.

Chapter 3. XET 87

25. Click XBRL and verify the tags.

Important: If tags do not exist, then an error occurred during the migration.26. Click XET and open the taxonomy that you just migrated.27. In the XET Pane, click the Errors tab, and click the Refresh icon to remove all

errors.






XET common tasksYou can use XET to perform common tasks such as replacing elements andmigrating taxonomies.

Replacing an elementYou can replace an element in XET.



confirmation message opens.5. In the Primary Items or Dimensions pane, select the element that you want to

replace.6. Right-click the element and click Checkout. A green lock icon is displayed

beside the element, indicating that the element is locked and only you canmake changes to it.

7. Right-click the element and click Replace. The Search Elements window opens.8. Enter an element name in the Search field. Perform one of the following steps:

v Click New Element.v Click Search, select an element from the results list, and click New Element.

If the element appears more than once in the extended taxonomy, a prompt isdisplayed asking if you want to replace all of the elements. Click Yes or No tocontinue. The Partial Replacement window appears, notifying you thatreplacing the element could affect tags that were created with the element youare replacing.

9. Perform one of the following steps:


v Click Yes. The element is replaced and tags created with it are also replaced.v Click No. The element is replaced and tags created with it are not replaced.v Click Cancel. The action is cancelled and the element is not replaced.

If the element replaced is from the base taxonomy, it is highlighted in blue.

Deleting a link from the Primary Items or Dimensions paneYou can use XET to delete a link from the Primary Items or Dimensions pane.



confirmation message opens.5. Select the element in the Primary Items or Dimensions pane, right-click and

select Delete. The element is deleted from the tree, but all other instances of theelement still exist in the extended taxonomy.

6. Click Save.

Adding a taxonomy templateYou can add a taxonomy template in XET.


Report Design window opens.2. Open an object.3. Click XET. The Select Taxonomy window opens.4. Click Templates. The Manage Taxonomy Templates window opens.5. In the Taxonomy Templates section, enter a new template name in a new row.6. Add a description, family, and version.7. Click OK. The Manage Taxonomy Template window closes and the new

taxonomy template is saved.8. On the Select Taxonomy window, click Templates. The Manage Taxonomy

Templates window opens.9. Select the taxonomy template you just created.

10. In the Schema Imports tab of the Template Data section, enter a valid URI inthe Schema URI field.

11. Use the dropdown list to select if the schema in the Schema URI field is Direct(required for taxonomy generation) or Supplemental (used as a reference, isnon-discoverable, and not used for taxonomy generation).

12. Click Add.13. Continue adding direct or supplemental schemas as required.14. Add relationship groups for the taxonomy template in the Default

Relationship Groups tab.15. Click OK. The taxonomy template has been created.

Chapter 3. XET 89

Exporting taxonomy errors to an Excel fileYou can use XET to export taxonomy errors to an Excel file.



confirmation message opens.5. In the XET pane, click the Errors tab.6. Click Refresh. Any errors within the taxonomy appear.7. Click Export to Excel. An Excel file opens, displaying the errors.8. You can save the Excel file to a desired location.

Checking out a relationship groupYou can use XET to check out a relationship group. You might want to do so tocontrol and modify a taxonomy in a multi-user environment.

About this task

A green Checkout icon indicates that the relationship group has been checkedout by you. A red Checkout icon indicates that the relationship group is currentlylocked by another user.

To check out a relationship group, use any of the following methods:v Right-click a relationship group in the Primary Items pane and click Checkout.v Right-click a dimension in the Dimensions pane and click Checkout.v Right-click a relationship group in the Relationship Group tab and click

Checkout.v Select a relationship group in the Relationship Group tab and click the

Checkout icon in the icon panel.

Associating a table to an element of the same relationshipgroup

You can associate a table to an element of the same relationship group in XET.

Procedure1. Open the report that contains the taxonomy with which you want to work.

The Report Design window opens.2. Open an object.3. Click XET. The Select Taxonomy window opens.4. Select the taxonomy and click Open. When the taxonomy is loaded, a

confirmation message is displayed.5. Click the Relationship Groups tab and select the element for which you want

to associate a table.6. Select the check box in the Display column to display the element in the

Primary Items pane.


7. Click the Lock icon . A green lock icon is displayed beside the element inthe Relationships Group tab and in the Primary Items and Dimensions paneto indicate that it is locked and only you can make changes to it until it isunlocked.

8. In the Primary Items pane, select the element.9. Right-click the element and click Table. A table list is displayed.

10. Select the table that you want to associate with the element. A Table iconis displayed beside the element.

Unassociating a table from an element of the samerelationship group

You can unassociate a table to an element of the same relationship group in XET.



confirmation message is displayed.5. Click the Relationship Groups tab and select the element for which you want

to unassociate a table.6. Select the check box in the Display column to display the element in the

Primary Items pane.

7. Click the Lock icon . A green lock icon is displayed beside the element inthe Relationships Group tab and in the Primary Items and Dimensions pane toindicate that it is locked and only you can make changes to it until it isunlocked.

8. In the Primary Items pane, right-click the element and click Unassociate Table.The table is unassociated from the element, and the element no longer has aTable icon.

Restricting a table to an element of the same relationshipgroup

You can restrict a table to an element of the same relationship group.



confirmation message opens.5. In the Primary Items pane, select the element.6. Right-click the element and click Restriction Table. A table list opens.

7. Select the table that you want to restrict. A Table icon appears beside theelement.

Chapter 3. XET 91

Chapter 4. EDGAR validation

All foreign and domestic companies filing with the U.S. Securities and ExchangeCommission (SEC) are required to file electronically through the Electronic DataGathering, Analysis, and Retrieval (EDGAR) system. You can use IBM Cognos FSRXBRL Engine to file through EDGAR.

The EDGAR system receives filings from unique companies and processes themaccording to SEC-defined rules. Filings must be prepared according to these rulesto ensure that they are processed correctly.

The EDGAR system performs automated collection, validation, indexing,acceptance, and forwarding of submissions. You can use Cognos FSR EDGARXBRL Engine to validate a formatted XBRL document against SEC requirements, toensure compliance when you file registration statements, periodic reports, andother forms.

EDGAR validation overviewThe SEC provides a broader taxonomy for major industry sectors (for example,commercial and industrial, including energy, banking and savings, and insurance).You can use IBM Cognos FSR XBRL Engine to create an extended taxonomy thatcontains elements more specific to the individual needs of your business (forexample, oil, gas, or electricity companies).

At any time, you can check an extended taxonomy and instance document toensure that it meets the public validation criteria for submissions to the ElectronicData Gathering, Analysis, and Retrieval (EDGAR) system, as outlined by the SEC.The following list contains examples of validation:v XBRL 2.1 and XBRL Dimensions 1.0 compliancev Tags used for company information use the Document Entity Information (DEI)

taxonomyv XBRL data submitted to SEC adheres to correct document type and file

extensionsv File problems (such as invalid or extended ASCII characters, inconsistent

schema, and duplicate elements)

Important: The validation being performed meets the public validation criteria asdefined by the SEC. It is not a complete validation process.

When a validation process is run, the status is displayed below the workspace.

Validating an instance document for EDGAR filingYou can use IBM Cognos FSR XBRL Engine to validate an instance document forfiling to the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system.

Procedure1. Open the report that contains an instance document that you want to validate

for EDGAR filing. The Report Design window opens.2. Click XBRL > EDGAR Validation > Validate Instance Document. The Select

Instance Document window opens.


3. Select an instance document and click Open. The validation process begins.

Results

If errors are encountered in the validation, an error log opens. If there are no errorsand the validation is successful, a confirmation window opens.

Validating an extended taxonomy for EDGAR filingYou can use IBM Cognos FSR XBRL Engine to validate an extended taxonomy forfiling to the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system.

Procedure1. Open the report that contains the extended taxonomy that you want to validate

for EDGAR filing. The Report Design window opens.2. Click XBRL > EDGAR Validation > Validate Taxonomy. The Select Schema

Document window opens.3. Select a valid extended taxonomy file and click Open. The validation process

begins.

Results

If the taxonomy that you select is not valid, a notification window opens and thevalidation does not occur. If errors are encountered during validation, an error logopens. If there are no errors and the validation is successful, a confirmationwindow opens.

Validating an instance document and extended taxonomy forEDGAR filing

You can use IBM Cognos FSR XBRL Engine to validate an instance document andextended taxonomy for filing to the Electronic Data Gathering, Analysis, andRetrieval (EDGAR) system.

Procedure1. Open the report that contains the instance document and extended taxonomy

that you want to validate for EDGAR filing. The Report Design window opens.2. Click XBRL > EDGAR Validation > Validate Instance and Taxonomy. The

Select Instance Document window opens.3. Select a valid instance document and click Open. The validation process begins.

Results

If the taxonomy that you select is not valid, a notification window opens and thevalidation does not occur. If errors are encountered during validation, an error logopens. If there are no errors and the validation is successful, a confirmationwindow opens.


Chapter 5. EDGAR HTML

All foreign and domestic companies filing with the U.S. Securities and ExchangeCommission (SEC) are required to file electronically through the Electronic DataGathering, Analysis, and Retrieval (EDGAR) system. You can use the IBM CognosFSR HTML feature to preview and adjust the HTML file that you plan to submit toEDGAR.

Because of limitations in HTML, the formatting in your converted HTML filemight not exactly match the formatting in your Excel or Word objects. You can usethe EDGAR HTML feature to preview the appearance of your report afterconversion to HTML. If necessary, the EDGAR HTML feature identifies problemswith the generated HTML and displays warnings. In response to warnings, youcan adjust conversion options such as fonts and alignment.

The EDGAR HTML interfaceYou can use the EDGAR HTML feature in IBM Cognos FSR to preview and adjustthe HTML file that you plan to submit to the Electronic Data Gathering, Analysis,and Retrieval (EDGAR) system. The EDGAR HTML interface is available throughthe Report Design window.

To view the EDGAR HTML interface, open a report and then an Excel or Wordobject. Then, in the Cognos FSR toolbar, click the EDGAR HTML button to viewthe EDGAR HTML interface.

The Preview pane

You can use the Preview pane to view the appearance of the current object when itis converted to HTML. The Preview pane appears in the upper right area of theEDGAR HTML interface.

You can adjust the converted HTML if necessary. For more information, see“Controlling conversion of EDGAR HTML” on page 101. To view the HTML afteryou make an adjustment, click Refresh Preview in the EDGAR HTML toolbar.

The Warning pane

You can use the Warning pane to view warnings about possible issues with yourHTML output. The Warning pane appears on the left side of the EDGAR HTMLinterface.

When you start the EDGAR HTML feature, the current object is scanned for issuesthat might result in problems when you convert to HTML. To learn more about awarning, double-click it. The relevant part of the current object is highlighted toillustrate the potential problem area. To refresh the list of warnings, click RefreshWarnings in the EDGAR HTML toolbar.

Important: For some problems with the generated HTML, warnings appear in theWarning pane. Other problems might also exist that cannot be identified in awarning. For some problems, you can make an adjustment in the conversionoptions. For others, you might need to change something in the Excel or Wordobject. For more information, see “Best practices for EDGAR HTML” on page 96.


The Object pane

You can use the Object pane to view the Excel or Word object that is currentlyopen. The Object pane appears in the lower right area of the EDGAR HTMLinterface.

The EDGAR HTML toolbarThe EDGAR HTML toolbar contains buttons that provide functionality specific tothe EDGAR HTML feature. When you click the EDGAR HTML button, theEDGAR HTML buttons replace the existing icons in the Cognos FSR toolbar.

The EDGAR HTML toolbar contains the following buttons:

Table 15. EDGAR HTML toolbar buttons

Button Description

Save Used to save all changes.

Refresh Warnings Used to check all the object level formatting, variables, andlinks, to validate against EDGAR Filer Manual (EFM) rules. Ifhidden characters or spacing are detected, they appear in thePreview pane.

Refresh Preview Used to regenerate the preview when you change a conversionoption.

Global Options Used to apply conversion options for text, pages, or fonts forthe entire HTML document.

Preview Entire Report Used to generate the entire HTML document without having toexit from the EDGAR HTML interface. When you click thisbutton, EDGAR HTML generates the entire report, converts itto HTML, and opens the HTML file in your default browser.

EDGAR HTML Used to enter and exit from the EDGAR HTML interface.

Add Used to add a conversion option for text or font for theselected item in the Preview pane.

Edit Used to edit a conversion option for text or font for theselected item in the Preview pane.

Delete Used to delete a conversion option from text or font for theselected item in the Preview pane.

<< Used to show the previous document region with conversionspecified.

>> Used to show the next document region with conversionspecified.

Best practices for EDGAR HTMLWhen you use the EDGAR HTML feature to view your report in IBM Cognos FSRin HTML, EDGAR HTML might identify potential problems. You can minimizeissues by following some best practices when you work with your report andprepare your Excel and Word objects.

General best practices for EDGAR HTMLWhen you use the EDGAR HTML feature to view your report in HTML, EDGARHTML might identify potential problems. You can minimize issues by followingsome general best practices.


Table 16. General best practices

Situation Description Best practice

Savingchanges

In the EDGAR HTML interface,when you click Preview EntireReport in the EDGAR HTMLtoolbar, any unsaved changes areincorporated into the preview.

However, if you exit from theEDGAR HTML interface, right-clickin the Section pane, and clickGenerate Entire Report in CognosFSR, unsaved changes are notincorporated into the output.

Save changes in EDGAR HTMLbefore you click Preview EntireReport in the EDGAR HTMLtoolbar.

Saving theHTML file

When you click the Preview EntireReport button in Cognos FSR, theresulting HTML file is saved in atemporary location. You can submitthis file to SEC, but the file is noteasily accessible because it is storedin a temporary directory.

When you generate the entire reportin the usual manner in Cognos FSR,the SEC filing EDGAR buttonbecomes available. When you clickthis button, you can save thegenerated HTML file to a locationthat you prefer. The generatedHTML file also opens in yourdefault browser.

To save the HTML file, open theReport Summary window, right-clickin the Section pane, click GenerateEntire Report, and click the SECfiling EDGAR button.

Unresolvedvariables

If variables are not resolved in thePreview pane, a warning appears inthe Warning pane of EDGAR HTML.

You can deal with a warning aboutunresolved variables in thefollowing ways:

v Ensure that the variable can infact resolve. Exit from the EDGARHTML interface, select the sectionthat contains the object, right-clickthe Section pane, and clickGenerate Selected Section(s). Ifthe variables do not resolve, thenthere is a problem with thevariable. Correct the error withthe variable, and try again.

v Ask your administrator to forceCognos FSR to update its list ofvariables by clickingAdministration > Generate ##Din Word Documents.

v Preview or generate the entirereport. Some variables, such asTOC Heading variables, resolveonly when the entire report isgenerated.

Chapter 5. EDGAR HTML 97

Best practices in Excel objects for EDGAR HTMLWhen you use the EDGAR HTML feature to view your report in HTML, EDGARHTML might identify potential problems. You can minimize issues by followingsome best practices for Excel objects.

Table 17. Best practices for Excel objects


Alignment The use of spaces and tabs in theExcel object can cause problems in theHTML.

Also, tables convert best when theformatting between cells is consistent.For example, if one cell is aligned tothe top, and another is aligned to thebottom, the table looks awkward inHTML.

Use consistent alignment in the Excelobject. Do not use spaces or tabs toalign text. Replace spaces or tabs withthe alignment options that areavailable in Microsoft Excel.

Alternatively, you can use theconversion options in the EDGARHTML interface to specify consistentalignment. For more information, see“Controlling conversion of text inEDGAR HTML” on page 101.

Cellcontent

In the Excel object, cell contents canoverflow the cell boundaries.However, in HTML, they cannot.

Inspect your Excel objects carefully toensure that content is contained incells properly. Resize or merge yourcells so that all content is containedentirely within the cell.

Fonts Proprietary fonts do not convert wellto HTML. Similarly, Wingdings,Webdings, and some other fonts forbullets do not convert well to HTML.

If your Excel object contains fonts thatdo not convert well to HTML, awarning appears in the Warning pane.

For regular text and for bullets, useonly web-safe fonts or fonts that mapto web-safe fonts.

Formatting Custom formatting in cells cansometimes cause trouble withconversion to HTML. For example,the custom style @*., which fills thecell with dots, can cause problemsduring conversion because the contentvaries with cell size.

Avoid any formatting, such as dottedlines, that inserts extra information inthe cell.


Table 17. Best practices for Excel objects (continued)


Hiddentext

Sometimes Excel objects containhidden text in the followingsituations:

v The Excel object might contain textthat is designed to be invisible onthe screen (usually white).

v The Excel object might contain textthat was created in a program otherthan Microsoft Excel or MicrosoftWord. The other program mightleave formatting and revisioninformation in the document inproprietary hidden formats.

In both cases, EDGAR HTML featuremakes the invisible text visible. Ifyour Excel object contains hiddentext, a warning appears in theWarning pane.

If the hidden text is required, changethe color. If the hidden text is notrequired, delete it.

TrackChangesfeature

If the Excel object is in Track Changesmode, any visible change trackinginformation might not appear in theconverted HTML.

Accept or reject all changes in TrackChanges mode before you submit anExcel object for conversion to HTML.

Best practices in Word objects for EDGAR HTMLWhen you use the EDGAR HTML feature to view your report in HTML, EDGARHTML might identify potential problems. You can minimize issues by followingsome best practices for Word objects.

Table 18. Best practices for Word objects


Alignment The use of spaces and tabs can causeproblems in HTML.

Also, tables convert best when theformatting between cells is consistent.For example, if one cell is aligned tothe top, and another is aligned to thebottom, the table looks awkward inHTML.

Use consistent alignment in the Wordobject. Do not use spaces or tabs toalign text. Replace spaces or tabs withthe alignment options that areavailable in Microsoft Word.

Alternatively, you can use theconversion options in the EDGARHTML interface to specify consistentalignment. For more information, see“Controlling conversion of text inEDGAR HTML” on page 101.

Columns If your Word object contains multiplecolumns, EDGAR HTML converts thecolumns to a single column. If youhave multiple columns in your Wordobject, a warning appears in theWarning pane.

Do not use multiple columns in aWord object. If you want a multiplecolumn layout on a page, use the tablefunctionality in Microsoft Word.


Table 18. Best practices for Word objects (continued)


Fonts Proprietary fonts do not convert wellto HTML. Similarly, Wingdings,Webdings, and some other fonts forbullets do not convert well to HTML.

If your Word object contains fonts thatdo not convert well to HTML, awarning appears in the Warning pane.

For regular text and for bullets, useonly web-safe fonts or fonts that mapto web-safe fonts.

Footnotes If you use the Insert Footnotecommand in the Word object,Microsoft Word inserts a clickable linkin the Word object. Some browsersmight have problems converting thelink to HTML.

Replace the clickable link in the Wordobject with a standard superscriptcharacter. Use the Preview pane toensure that the formatting appears asyou expect.

Fractions Some users create fractions such as1/2 by making the 1 superscript, andthe 2 subscript. This type of fractionmight not appear correctly in HTML.

Do not use superscript and subscriptto create fractions. Click Insert >Symbol to create fractions in Wordobjects.

Headersandfooters

Headers and footers can sometimesaffect the conversion to HTML. Forexample:

v Sometimes the header is pushedonto a second page.

v Complex headers containingmultiple alignments, multiple fonts,colors, and images might causeproblems during conversion toHTML.

v When you have headers and footersin the document, the conversionprocess might run more slowly.

If you have headers or footers in yourWord object, a warning appears in theWarning pane.

Avoid complex headers and footers. Ifthe headers or footers in HTML arepushed onto the wrong pages, or ifcontent appears on a different pagethan expected, examine the headersand footers in the Word object.

Move complex headers to the body ofthe Word object before conversion.

In the Word object, replace fonts thatare not web-safe with web-safe fonts.Alternatively, you can use theconversion options in the EDGARHTML interface to map fonts. Formore information, see “Controllingconversion of text in EDGAR HTML”on page 101.

Hiddentext

Sometimes Word objects containhidden text in the following situations:

v The Word object might contain textthat is designed to be invisible onthe screen (usually white).

v The Word object might contain textthat was created in a program otherthan Microsoft Excel or MicrosoftWord. The other program mightleave formatting and revisioninformation in the document inproprietary hidden formats.

In both cases, EDGAR HTML featuremakes the invisible text visible. If yourWord object contains hidden text, awarning appears in the Warning pane.

If the hidden text is required, changethe color. If the hidden text is notrequired, delete it.


Table 18. Best practices for Word objects (continued)


Links SEC filing guidelines dictate that SECarchive hyperlinks are the onlyallowable external links within thedocument. If you have any other typeof link in your Word object, a warningappears in the Warning pane.

Do not insert links other than SECarchive hyperlinks. You can use linksto sites within www.sec.gov.

Pagebreaks

Fonts and other page elements mightbe slightly different in size afterconversion to HTML. It is possible,therefore, for entire elements, such asgraphics or tables, to be pushed to adifferent page than the page that youintended.

Watch for locations where you want apage break. If you want a particularelement at the top of a page in HTML,insert a page break in the appropriateposition in your Word object.

Tables Tables that are created using tabs,spaces, dots, pipes, and other textelements do not convert well toHTML.

If EDGAR HTML encounters a tablethat spans pages, it skips the pagebreak, puts the entire table on the nextpage, and repaginates the rest of thereport.

Nested tables are not allowed inHTML for SEC. When you generate areport, nested tables are convertedinto a single table, which might not bethe effect that you want. If you havenested tables in your Word object, awarning appears in the Warning pane.

Use the table functionality inMicrosoft Word, or copy and pastefrom Microsoft Excel.

If you want a long table to split at aparticular location, use the PageBreak/Section Break command in thetable in the Word document.

Remove all nested tables.

TrackChangesfeature

If the Word object is in Track Changesmode, any visible change trackinginformation might not appear in theconverted HTML.

Accept or reject all changes in TrackChanges mode before you submit aWord object for conversion to HTML.

Controlling conversion of EDGAR HTMLWhen you use the EDGAR HTML feature, you can see how your report willappear when it is generated in the HTML format required by the SEC. If younotice problems in the Preview pane, or if you see warnings in the Warning pane,you can use the Conversion Options window to control the conversion of text,pages, and fonts.

Controlling conversion of text in EDGAR HTMLYou can use the EDGAR HTML feature to correct problems with text for anindividual Excel or Word object, or for the entire report.

Procedure1. Open the report that you want to view.2. Open an Excel or Word object, and click EDGAR HTML in the Cognos FSR

toolbar. The HTML for the object opens in the Preview pane, and warnings, ifapplicable, open in the Warning pane.


3. To adjust text in the HTML, perform one of the following steps:v To apply the change to the entire report, click Global Options in the

EDGAR HTML toolbar.v To apply the change to this Excel or Word object only, select the text that

you want to adjust in the Preview pane, and then click Add in the EDGARHTML toolbar.

The Conversions Options window opens.4. In the General section, click Use.5. To adjust the alignment of text, select an option in the Alignment list. In a

Word object, if you select AutoDetect, the EDGAR HTML featureautomatically applies the alignment of the Word object to the HTML.

6. To adjust the indentation of text, in the Indentation section, click Use. Selectthe amount of indentation for all left and right margins. Select the amount ofleft indentation for the first line, if you want the first line to be different fromother lines. In the Units field, select the unit of measurement that you prefer.

7. To adjust spacing between sentences, click Use. To specify the amount ofspacing between sentences, you can specify a number in the Above, Below, orLine fields; for best results, make your changes in only one of these threefields. In the Units field, select the unit of measurement that you prefer.

8. Click OK.9. Click Save in the EDGAR HTML toolbar.

10. To view your adjustments in the Preview pane, click Refresh Preview in theEDGAR HTML toolbar.

11. If you made the adjustment in response to a warning, click Refresh Warningsin the EDGAR HTML toolbar to make sure that the warning no longerappears in the Warning pane.

12. When you are finished, click EDGAR HTML in the EDGAR HTML toolbar toexit the EDGAR HTML interface.

Controlling conversion of pages in EDGAR HTMLYou can use the EDGAR HTML feature to correct HTML errors and problems withpages for the entire report.



3. To adjust page settings in the HTML for the entire report, click GlobalOptions. The Conversions Options window opens.

4. Click the Page tab.5. In the General section, click Use.6. If you have headers or footers that might cause problems with the HTML, you

might want to exclude headers and footers from your HTML. Make sure thatthe check boxes for Display Headers or Display Footers are not selected.

7. To adjust borders on all pages in the report, in the Borders section, click Use.Select the color, size, unit of measurement, and style that you prefer.

8. To adjust margins on all pages in the report, in the Margins section, click Use.Select the size of left, right, top, and bottom margins. In the Units field, selectthe unit of measurement that you prefer.


9. Click OK.10. Click Save in the EDGAR HTML toolbar.11. To view your adjustments in the Preview pane, click Refresh Preview in the

EDGAR HTML toolbar.12. If you made the adjustment in response to a warning, click Refresh Warnings

in the EDGAR HTML toolbar to make sure that the warning no longerappears in the Warning pane.


Controlling conversion of fonts in EDGAR HTMLYou can use the EDGAR HTML feature to correct HTML problems with fonts foran individual Excel or Word object, or for the entire report.

About this task

HTML cannot display all the fonts that you can use in an Excel or Word object.You can specify how you want to convert fonts and sizes in your Excel or Wordobject to other fonts and sizes that HTML can use. For example, you can create afont mapping that changes a 10-point Calibri font to an 11-point Times NewRoman font.

Restriction: Wingdings, Webdings, and some other fonts for bullets, andproprietary fonts for regular text, do not convert well to HTML. For regular textand for bullets, use only web-safe fonts or fonts that map to web-safe fonts.



3. To adjust font mappings in the HTML, perform one of the following steps:v To apply the adjustment to the entire report, click Global Options in the

EDGAR HTML toolbar.v To apply the adjustment to this Excel or Word object only, select the text

that you want to map fonts for in the Preview pane, and click Add.

The Conversions Options window opens.4. Click the Font Mappings tab.5. To add a font mapping, follow these steps:

a. Click Add. The Font Mapping window opens.b. In Input Size and Input Font, specify the size and name of the existing

font in the Excel or Word object, for example, 10 and Calibri.c. In Output Size and Output Font, specify the size and name of the font

that you want in the HTML, for example, 11 and Times New Roman.d. Click OK. The mapping is listed in the Conversion Options window.

6. To edit a font mapping, follow these steps:a. In the Conversion Options window, select the font mapping that you want

to edit.b. Click Edit. The Font Mapping window opens.


c. Change the content in any of the fields, and click OK. The revisedmapping is listed in the Conversion Options window.

7. To delete a font mapping, follow these steps:a. In the Conversion Options window, select the font mapping that you want

to delete.b. Click Remove. The font mapping is deleted.

8. In the Conversion Options window, click OK.9. In the EDGAR HTML toolbar, click Save, and click Yes to refresh data.

10. To view your adjustments in the Preview pane, click Refresh Preview in theEDGAR HTML toolbar.

11. If you made the adjustment in response to a warning, click Refresh Warningsin the EDGAR HTML toolbar to make sure that the warning no longerappears in the Warning pane.


Generating EDGAR-valid HTMLYou can use the EDGAR HTML feature in IBM Cognos FSR to view and adjustyour HTML output. You are then ready to generate the HTML file that you cansubmit to the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system.

You can generate HTML from the Cognos FSR interface, or from the EDGARHTML interface. The resulting HTML is the same with both methods.

Generating EDGAR-valid HTML from the FSR interfaceWhen you are ready to generate the HTML file for the Electronic Data Gathering,Analysis, and Retrieval (EDGAR) system, you can generate from the Cognos FSRinterface. You can save the HTML file if you generate from the Cognos FSRinterface.

Procedure1. Open the report that you want to generate.2. Right-click any object, and click Generate Entire Report. The Generate Report

wizard opens.3. Click SEC Filing EDGAR, and click Finish. The Save As window opens.4. Select a location and click OK.

Results

Cognos FSR generates the entire report, converts it to EDGAR-valid HTML, andopens it in your default browser.

Generating EDGAR-valid HTML from the EDGAR HTMLinterface

If you want to preview your HTML file for the Electronic Data Gathering,Analysis, and Retrieval (EDGAR) system, you can generate from the EDGARHTML interface. The HTML file generates into a temporary directory.

Procedure1. Open the report that you want to generate.


2. Open any object, and click EDGAR HTML in the Cognos FSR toolbar. TheEDGAR HTML feature opens.

3. Click Preview Entire Report in the EDGAR HTML toolbar.

Results

The EDGAR HTML feature generates the entire report, converts it to HTML, andopens it in your default browser. After the file generates in the temporarydirectory, you can use the Save functionality in the web browser to save the HTMLfile.


Chapter 6. HMRC submission

Companies that are required to file tax return forms in the United Kingdom (UK)can electronically file with Her Majesty's Revenue and Customs (HMRC). You canuse the HMRC submission feature in IBM Cognos FSR XBRL Engine to file withHMRC.

Using the HMRC submission featureYou can use the HMRC submission feature in IBM Cognos FSR XBRL Engine tosubmit a corporate tax file (CT600.xml) to Her Majesty's Revenue and Customs(HMRC).

About this task

Important: Cognos FSR is not a tax software, and does not provide functionality toproduce a CT600 form.

Procedure1. In Cognos FSR, generate Inline XBRL (iXBRL) content from your report.2. Import the iXBRL file into your tax software.3. Use the tax software to output the CT600 form in XML format.4. In Cognos FSR, use the HMRC Submission feature to submit the CT600.xml file

to HMRC.5. Click XBRL > HMRC Submission. The HMRC Submission window opens.

Submitting a CT600.xml file to HMRCYou can use IBM Cognos FSR XBRL Engine to submit a CT600.xml file to HerMajesty's Revenue and Customs (HMRC).

Procedure1. In Cognos FSR, generate Inline XBRL (iXBRL) content from your report.2. Import the iXBRL file into your tax software.

Important: Cognos FSR is not a tax software, and does not providefunctionality to produce a CT600 form.

3. Use your tax software to output the CT600 form in XML format.4. In Cognos FSR, use the HMRC Submission feature to submit the CT600.xml file

to HMRC.5. Click XBRL > HMRC Submission. The HMRC Submission window opens.6. Click the ellipsis icon beside the CT600.xml file. The Open CT600.xml File

window opens.7. Browse to select the file, and click Open. The HMRC Submission window

opens.8. By default, the Test Submission check box is selected. When it is selected, a

test submission occurs; when it is not selected, a live submission occurs. Tomake a live submission, clear the check box.

9. Click Finish.


Results

The CT600 file is submitted to HMRC.


Appendix. Multiple versions of Microsoft Office

Your reports can contain Excel and Word objects. Some aspects of your reports andobjects depend on the version of Microsoft Office that was used to create theobject, and the version of Microsoft Office that you use to open the report.

The following list shows the versions of Microsoft Office that you and other usersof your report might use to create Excel and Word objects:v Microsoft Office 2003v Microsoft Office 2003 with the Microsoft Office Compatibility Pack for Word,

Excel, and PowerPointv Microsoft Office 2007v Microsoft Office 2010

If all objects in your report are created with the same version of Microsoft Office,and all users of your report use the same version of Microsoft Office, you do notneed to read the rest of the topics in this section.

However, if any objects in your report are created with different versions ofMicrosoft Office, or some users use a different version of Microsoft Office, read thefollowing sections for useful tips on how to work with your report and objects.

Important: It is recommended that all users use the same version of MicrosoftOffice. For more information on the impact of mixed environments, see thefollowing topics.

Effect of multiple versions of Microsoft Office if you use MicrosoftOffice 2003

If you use Microsoft Office 2003, some aspects of your reports depend on theversion of Microsoft Office that was used to create various objects. The version ofMicrosoft Office that you use can affect actions such as opening reports andobjects, pasting and exporting objects, and generating reports.

Important: You can use the Compatibility Pack for Word, Excel, and PowerPoint.The compatibility pack upgrades the functionality of Microsoft Office 2003 so thatit works more smoothly with later versions of Microsoft Office. You can downloadthe compatibility pack from the Microsoft website.

Opening reports and objects

If you use Microsoft Office 2003, consult the following table to learn about howdifferent Microsoft Office versions affect opening reports and objects.


Table 19. Effect of multiple Microsoft Office versions on opening reports and objects

SituationIf you use Microsoft Office2003

If you use Microsoft Office2003 plus the compatibilitypack

If the report contains Excelor Word objects that werecreated in Microsoft Office2003 only

You can open the report andall objects normally.

You can open the report andall objects normally.

If the report contains Excelor Word objects that werecreated in a later version ofMicrosoft Office

You cannot open the reportor view objects.

To open the report, you mustinstall the compatibility pack,or upgrade to the version ofMicrosoft Office that wasused to create the object.

You can open the report andall objects. You view laterobjects in Microsoft Office2003 format, but no changesare made in the database.

When you save a later object,you automatically save it inMicrosoft Office 2003 format,and you might lose featuresor formatting specific to thelater version.

To view or save the object inits original format, you mustupgrade to the version ofMicrosoft Office that wasused to create the object.

Important: You might open a report in Microsoft Office 2003, and then, while thereport is open, someone might create an Excel or Word object for the same reportin a later version of Microsoft Office. In this situation, you can still view the reportwhile it is open, but you cannot view the new object. If you close the report, youcannot open it again.

Copying and pasting objects

If you use Microsoft Office 2003, consult the following table to learn about howdifferent Microsoft Office versions affect copying and pasting objects.

Table 20. Effect of multiple Microsoft Office versions on copying and pasting objects




You can copy and paste anobject normally byright-clicking the object andthen clicking Copy andPaste.

You can copy and paste anobject normally byright-clicking the object andthen clicking Copy andPaste.


Table 20. Effect of multiple Microsoft Office versions on copying and pastingobjects (continued)




You cannot copy and pasteobjects.

To copy and paste objects,you must install thecompatibility pack, orupgrade to the version ofMicrosoft Office that wasused to create the object.

You can copy and paste anobject by right-clicking theobject and then clickingCopy and Paste. Youautomatically save the pastedobject in Microsoft Office2003 format, and you mightlose features or formattingspecific to the later version.

To save the pasted object inits original format, you mustupgrade to the version ofMicrosoft Office that wasused to create the object.

Working with shared objects

If you use Microsoft Office 2003, consult the following table to learn about howdifferent Microsoft Office versions affect shared objects.

Table 21. Effect of multiple Microsoft Office versions on shared objects


Result with Microsoft Office2003 plus the compatibilitypack


You can work with sharedobjects normally.

You can work with sharedobjects normally.

Appendix. Multiple versions of Microsoft Office 111

Table 21. Effect of multiple Microsoft Office versions on shared objects (continued)


Result with Microsoft Office2003 plus the compatibilitypack


You cannot work with sharedobjects.

To work with shared objects,you must install thecompatibility pack, orupgrade to the version ofMicrosoft Office that wasused to create the object.

Objects are opened inMicrosoft Office 2003 format.When you try to save theobject, you receive a messagein which you must specifywhether you want to save inMicrosoft Office 2003 format.

v If the shared object is aLink To Original, thecontent cannot bemodified. A linked objectactually has no content, sowhen an object is opened,the content is retrievedfrom the original sourceobject. This content opensin the version of MicrosoftOffice that is on yourcomputer, and you mightlose features or formattingspecific to the laterversion.

v If the shared object is aCopy, the content can bemodified because a copy istreated like any otherobject that has content. Alllater shared Excel or Wordobjects are saved inMicrosoft Office 2003format, and you mightlose features or formattingspecific to the laterversion.

To view and save the sharedobject in its original format,you must upgrade to theversion of Microsoft Officethat was used to create theobject.

Exporting Excel objects

If you use Microsoft Office 2003, consult the following table to learn about howdifferent Microsoft Office versions affect object exports.


Table 22. Effect of multiple Microsoft Office versions on exporting Excel objects




You can export objectsnormally.

You can export objectsnormally.


You cannot export objects.

To export objects, you mustinstall the compatibility pack,or upgrade to the version ofMicrosoft Office that wasused to create the object.

You can export the objectand select the format of thefinal output (xls, xlsx, orxlsm). When you open thedocument, it opens incompatibility mode, and youmight lose features orformatting specific to thelater version.

To export the object in itsoriginal format, you mustupgrade to the version ofMicrosoft Office that wasused to create the object.

Viewing and comparing audit trails or snapshots

If you use Microsoft Office 2003, consult the following table to learn about howdifferent Microsoft Office versions affect audit trails and snapshots.

Table 23. Effect of multiple Microsoft Office versions on audit trails or snapshots



If the report contains Excelor Word objects that werecreated in Microsoft Office2003 only, or if all snapshotswere created in MicrosoftOffice 2003 only

You can view and compareaudit trails or snapshotsnormally.

You can view and compareaudit trails or snapshotsnormally.

If the report contains Excelor Word objects that werecreated in a later version ofMicrosoft Office, or if at leastone of the snapshots wascreated in a later version ofMicrosoft Office

You cannot view or compareaudit trails or snapshots.

To view audit trails orsnapshots, you must installthe compatibility pack, orupgrade to the version ofMicrosoft Office that wasused to create the laterobjects or snapshots.

You can view and compareaudit trails or snapshots.When you select an audittrail entry or a snapshot, youview it in Microsoft Office2003 format, and you mightnot see features or formattingspecific to the later version.The changes are not saved tothe database.

To view and compare audittrails or snapshots in theiroriginal format, you mustupgrade to the version ofMicrosoft Office that wasused to create the objects orsnapshot.


Generating reports

If you use Microsoft Office 2003, consult the following table to learn about howdifferent Microsoft Office versions affect generating reports.

Table 24. Effect of multiple Microsoft Office versions on generating reports




You can generate the reportnormally. The report isgenerated as a .doc file.

You can generate the reportnormally. The report isgenerated as a .doc file.


You cannot generate thereport.

To generate the report, youmust install the compatibilitypack, or upgrade to theversion of Microsoft Officethat was used to create theobject.

You can generate the report.All later Excel and Wordobjects are converted toMicrosoft Office 2003 formaton your local machine, andyou might lose features orformatting specific to thelater version. However, theversion is not changed in thedatabase.

To generate the report withobjects in their originalformat, you must upgrade tothe version of MicrosoftOffice that was used tocreate the objects.

Performing report rollovers

When you roll forward a report containing mixed environments, all Excel andWord objects remain in the same version of Microsoft Office as before the rollover,because no conversion process takes place.

Effect of multiple versions of Microsoft Office if you use MicrosoftOffice 2007 or Microsoft Office 2010

If you use Microsoft Office 2007 or Microsoft Office 2010, some aspects of yourreports depend on the version of Microsoft Office that was used to create variousobjects. The version of Microsoft Office that you use can affect actions such asopening reports and objects, pasting and exporting objects, and generating reports.

Opening reports and objects

If you use Microsoft Office 2007 or Microsoft Office 2010, consult the followingtable to learn about how different Microsoft Office versions affect opening reportsand objects.


Table 25. Effect of multiple Microsoft Office versions on opening reports and objects

SituationIf you use Microsoft Office 2007 orMicrosoft Office 2010

If the report contains Excel or Word objectsthat were created in an earlier version ofMicrosoft Office

You can open and save reports and objects.When you save objects, you automaticallysave them in the format of the version ofMicrosoft Office that you use.

If the report contains Excel or Word objectsthat were created only in the version ofMicrosoft Office that you use

You can open and save reports and objectsnormally.

If the report contains Excel or Word objectsthat were created in a later version ofMicrosoft Office

You view the later object in the format of theversion of Microsoft Office that you use, andyou might not see features or formattingspecific to the later version. However, nochanges are made in the database.

To view the object in its original format, youmust upgrade to the version of MicrosoftOffice that was used to create the object.

Copying and pasting objects

If you use Microsoft Office 2007 or Microsoft Office 2010, consult the followingtable to learn about how different Microsoft Office versions affect copying andpasting objects.

Table 26. Effect of multiple Microsoft Office versions on copying and pasting objects



You can copy and paste an object byright-clicking the object and then clickingCopy and Paste. When you save a pastedobject, you automatically save it in theformat of the version of Microsoft Office thatyou use.


You can copy and paste an object normallyby right-clicking the object and then clickingCopy and Paste.


You can copy and paste an object byright-clicking the object and then clickingCopy and Paste. All later Excel and Wordobjects are saved in the format of the versionof Microsoft Office that you use, and youmight lose features or formatting specific tothe later version. The original object remainsin its original format.

To view and save a pasted object in itsoriginal format, you must upgrade to theversion of Microsoft Office that was used tocreate the object.


Working with shared objects

If you use Microsoft Office 2007 or Microsoft Office 2010, consult the followingtable to learn about how different Microsoft Office versions affect shared objects.

Table 27. Effect of multiple Microsoft Office versions on shared objects



You can work with shared objects. Allcopied Excel or Word objects are saved inthe format of the version of Microsoft Officethat you use.


You can work with shared objects normally.


Objects are opened in the format of theversion of Microsoft Office that you use.When you save the object, you receive amessage in which you must specify whetheryou want to save in the format of theversion of Microsoft Office that you use.

v If the shared object is a Link To Original,the content cannot be modified. A linkedobject actually has no content, so whenthe object is opened, the content isretrieved from the original source object.This content opens in the format of theversion of Microsoft Office that you use,and you might not be able to viewfeatures or formatting specific to the laterversion.

v If the shared object is a Copy, the contentcan be modified because a copy is treatedlike any other object that has content. Alllater Excel or Word objects are saved inthe format of the version of MicrosoftOffice that you use, and you might losefeatures or formatting specific to the laterversion.

To view a shared object in its originalformat, you must upgrade to the version ofMicrosoft Office that was used to create theobject.

Exporting objects

If you use Microsoft Office 2007 or Microsoft Office 2010, consult the followingtable to learn about how different Microsoft Office versions affect object exports.

Table 28. Effect of multiple Microsoft Office versions on exporting objects



You can export the object and select theformat of the final output (xls, xlsx, orxlsm).


Table 28. Effect of multiple Microsoft Office versions on exporting objects (continued)



You can export objects normally.


You can export the object and select theformat of the final output (xls, xlsx, orxlsm). When you open the document, itopens in compatibility mode, and you mightlose features or formatting specific to thelater version.

To export an object in its original format,you must upgrade to the version ofMicrosoft Office that was used to create theobject.

Viewing and comparing audit trails or snapshots

If you use Microsoft Office 2007 or Microsoft Office 2010, consult the followingtable to learn about how different Microsoft Office versions affect audit trails andsnapshots.

Table 29. Effect of multiple Microsoft Office versions on audit trails or snapshots


If the report contains Excel or Word objectsthat were created in an earlier version ofMicrosoft Office, or if the snapshots werecreated in an earlier version of MicrosoftOffice

You can view and compare audit trails orsnapshots. When you select an audit trailentry or snapshot, you view it in the formatof the version of Microsoft Office that youuse. The changes are not saved to thedatabase.

If the report contains Excel or Word objectsthat were created only in the version ofMicrosoft Office that you use, or if thesnapshots were created only in the versionof Microsoft Office that you use

You can view and compare audit trails orsnapshots normally.

If the report contains Excel or Word objectsthat were created in a later version ofMicrosoft Office, or if at least one of thesnapshots was created in a later version ofMicrosoft Office

You can view and compare audit trails orsnapshots. When you select an audit trailentry or a snapshot, you view it in theformat of the version of Microsoft Office thatyou use, and you might not see features orformatting specific to the later version. Thechanges are not saved to the database.

To view an audit trail entry or snapshot inits original format, you must upgrade to theversion of Microsoft Office that was used tocreate the objects in the audit trail or thesnapshot.


Generating reports

If you use Microsoft Office 2007 or Microsoft Office 2010, consult the followingtable to learn about how different Microsoft Office versions affect reportgeneration.

Table 30. Effect of multiple Microsoft Office versions on generating reports



You can generate the report. All earlier Exceland Word objects are saved in the format ofthe version of Microsoft Office that you use.The report is generated as a .docx file.


You can generate the report normally. Thereport is generated as a .docx file.


You can generate the report. All later Exceland Word objects are saved in the format ofthe version of Microsoft Office that you use,and you might lose features or formattingspecific to the later version. The report isgenerated as a .docx file.

To generate the report in its original format,you must upgrade to the version ofMicrosoft Office that was used to create theobject.

Performing report rollovers

When you roll forward a report containing mixed environments, all Excel andWord objects remain in the same version of Microsoft Office as before the rollover,because no conversion process takes place.


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