xbrl - cross validation user manual

Upload: iris-business-services-limited

Post on 05-Apr-2018

241 views

Category:

Documents


0 download

TRANSCRIPT

  • 7/31/2019 XBRL - Cross Validation User Manual

    1/16

    D^DR Nzrdfjrr Rj~pdbjr Ldkdsjc

    UN^L B^ORR PALDCASO^ SOOL + 1 +

    UN^L B~orr Paldcaso~

    Sool

  • 7/31/2019 XBRL - Cross Validation User Manual

    2/16

    D^DR Nzrdfjrr Rj~pdbjr Ldkdsjc

    UN^L B^ORR PALDCASO^ SOOL + > +

    Bofsjfsr

    Ozsldfj + 2 +@jasz~jr + 2 +Njfj`dsr + 2 +X~objrr @lo} + 3 +N~o}rj~ ^jqzd~jkjfsr + 3 +Lom+df b~jcjfsdalr + 3 +

    Pdj} X~jpdozr ^jxo~s + 0 +Mjfj~asj Fj} ^jxo~s + = +

    Zxloac Cobzkjfs + 4 +Jcds Dfrsafbj Cobzkjfsr + 18 +Co}floac Dfrsafbj Cobzkjfsr + 11 +

    Bokxaft Rjljbsdof + 11 +^zlj Rjljbsdof + 12 +^zf Paldcasdof + 13 +Paldcasdof ^jxo~s + 1: +

  • 7/31/2019 XBRL - Cross Validation User Manual

    3/16

    D^DR Nzrdfjrr Rj~pdbjr Ldkdsjc

    UN^L B^ORR PALDCASO^ SOOL + 2 +

    Ozsldfj

    UN^L B~orr Paldcaso~ Sooldr a }jn+narjc dfafbdal rolzsdof o``j~jc nt D^DR seas allo}r dfsj~+bokxaft

    afc dfs~a+bokxaft paldcasdof o` dfrsafbj cobzkjfsr ar xj~ sej Kdfdrs~t o` Bo~xo~asj A``ad~r- %KBAr$

    rb~zsdft ~zljr Sej df+nzdls paldcasdof jfmdfj bejbgr `o~ sej paldcdst o` sej `dfafbdal casa sammjc df sej

    dfrsafbj cobzkjfs%r$ }dse ~jrxjbs so abbz~abt afc ljmaldst Sej sool sezr allo}r toz so b~orr+paldcasj

    sej hUN^Ldyjch abbozfsr o` toz~ bokxaft %djr$ df a `j} jart rsjxr

    @jasz~jr

    ]jn+narjc axxldbasdof Rjl`+rj~pdbj kocjl Oxsdof `o~ x~j+xoxzlasdfm cobzkjfsr Dfsj~, dfs~a bokxaft paldcasdof KBA ~zljr bof`o~kafbj Df+nzdls ]o~c, Jubjl & XC@ ~jxo~s mjfj~asdof ^OB mzdcjldfjr alj~srNjfj`dsr

    Zrj~+`~djfclt dfsj~`abj Abbjrrdnlj of aft dfsj~fjs+boffjbsjc XB Allo}r ofldfj paldcasdof o` dfrsafbj cobzkjfsr Ejlxr kadfsadf dfsjm~dst o` dfafbdal casa Rb~zsdft & paldcasdof df j} jart rsjxr Ozsxzs apadlanlj df cd``j~jfs o~kasr 188* abbz~abt & ~jldandldst df ozsxzs

  • 7/31/2019 XBRL - Cross Validation User Manual

    4/16

    D^DR Nzrdfjrr Rj~pdbjr Ldkdsjc

    UN^L B^ORR PALDCASO^ SOOL + 3 +

    X~objrr @lo}

    Sej x~objrr o` zrdfm sej B~orr paldcasdof UN^L sool kat nj rzkkjc zx zrdfm sej `ollo}dfm `lo} cda+

    m~ak9+

    Zxloac sej dfrsafbj cobzkjfs %r$ o` sej bokxaft%r$ Rjljbs sej bokxaft%djr$ `o~ }edbe paldcasdof dr so nj cofj Rjljbs sej ~zlj ar so }ejsej~ sej paldcasdof dr dfs~a o~ dfsj~ bokxaft ^zf sej paldcasdof bejbg Mjfj~asj sej paldcasdof ~jxo~s

    N~o}rj~ jqzd~jkjfsr

    UN^L B~orr Paldcaso~ Soolkat nj njrs pdj}dfm }dse pj~rdof 08 o` Koydlla @d~j`ou afc anopj afc a rb~jjf ~jro+

    lzsdof o` 18>3u=05 xdujlr

    Lom+df b~jcjfsdalr

    Ofbj toz bokxljsj sej x~objrr o` ~jmdrs~asdof afc sej xatkjfs o`UN^L B~orr Paldcaso~ Sool, toz }ozlc mjs a

    zfdqzj zrj~fakj afc xarr}o~c `o~ lommdfm dfso sej axxldbasdof A zrj~fakj afc xarr}o~c }dll nj b~jasjc afc

    j+kadljc so toz `o~ rjbz~dst afc bof`dcjfsdaldst o` toz~ abbozfs Toz }dll nj anlj so lomdf so sejUN^L B~orr Pald+

    caso~ UN^L Sool`~ok Z^Lessx9//b~orrpaldcasdofd~drnzrdfjrrbok

    ZxloacCobzkjfs

    BokxaftRjljbsdof

    ^zljRjljbsdof

    ^zfPaldcasdof

    Paldcasdof^jxo~s

    http://crossvalidation.irisbusiness.com/http://crossvalidation.irisbusiness.com/http://crossvalidation.irisbusiness.com/http://crossvalidation.irisbusiness.com/
  • 7/31/2019 XBRL - Cross Validation User Manual

    5/16

    D^DR Nzrdfjrr Rj~pdbjr Ldkdsjc

    UN^L B^ORR PALDCASO^ SOOL + : +

    LOMDF

    @dmz~j 1

    @dmz~j 1 reo}r sej rb~jjf `~ok }ej~j toz baf lom df }dse toz~ zrj~fakj afc xarr}o~c dfso sej UN^L

    B~orr Paldcaso~ Soolaxxldbasdof

    Lommdfm dfso sejaxxldbasdof

  • 7/31/2019 XBRL - Cross Validation User Manual

    6/16

    D^DR Nzrdfjrr Rj~pdbjr Ldkdsjc

    UN^L B^ORR PALDCASO^ SOOL + 0 +

    CARENOA^C

    @dmz~j >

    Ofbj toz lomdf }dse toz~ zrj~fakj afc xarr}o~c, toz }dll nj cd~jbsjc so sej rb~jjf ar reo}f df @dm+

    z~j >

    Pdj} X~jpdozr jxo~s

    D` toz bldbg of Pdj} X~jpdozr ^jxo~snzssof, toz }dll nj cd~jbsjc so sej rb~jjf ar reo}f df @dmz~j 2

    Sedr `jasz~j allo}r toz so pdj} sej ~jxo~sr o` bokxaft %djr$ al~jact paldcasjc nt toz afc rapjc of so

    sej }jn rj~pj~ o` sej axxldbasdof

  • 7/31/2019 XBRL - Cross Validation User Manual

    7/16

    D^DR Nzrdfjrr Rj~pdbjr Ldkdsjc

    UN^L B^ORR PALDCASO^ SOOL + = +

    X^JPDOZR ^JXO^S

    @dmz~j 2

    Mjfj~asj Fj} ^jxo~s

    D` toz fjjc so mjfj~asj a fj} ~jxo~s afc zxloac dfrsafbjr o` bokxafdjr ofso sej }jn rj~pj~ casa+

    narj, bldbg of Mjfj~asj Fj} ^jxo~snzssof ar baf nj rjjf df @dmz~j 2, fjus so Pdj} X~jpdozr ^jxo~s

    nzssof

    D` toz bldbg of Mjfj~asj Fj} ^jxo~snzssof toz }dll nj cd~jbsjc so sej rb~jjf ar reo}f df @dmz~j 3

    Sedr dr sej dfs~oczbso~t xamj, }edbe mdpjr af opj~pdj} o` sej paldcasdof ~zljr, afc ldrsr co}f sej rsjxr

    dfpolpjc df sej x~objrr o` paldcasdof o` dfrsafbjr pda sej B~orr paldcaso~ }jn axxldbasdof

    Bldbg of X~objjc Fjusas sej nossok o` sej rb~jjf %@dmz~j 3$ so mo aejac }dse sej x~objrr o` mjfj~as+

    dfm a fj} ~jxo~s

    Bldbg ej~j so mjfj~asj

    fj} ~jxo~s

  • 7/31/2019 XBRL - Cross Validation User Manual

    8/16

    D^DR Nzrdfjrr Rj~pdbjr Ldkdsjc

    UN^L B^ORR PALDCASO^ SOOL + 5 +

    DFS^OCZBSDOF

    @dmz~j 3

    Rsjx+nt+rsjx x~objrr

  • 7/31/2019 XBRL - Cross Validation User Manual

    9/16

    D^DR Nzrdfjrr Rj~pdbjr Ldkdsjc

    UN^L B^ORR PALDCASO^ SOOL + 4 +

    Zxloac Cobzkjfs

    ZXLOAC COBZKJFS

    @dmz~j :

    Sej d~rs rsjx so}a~cr paldcasdfm toz~ dfrsafbj cobzkjfs%r$ pdaUN^L B~orr Paldcaso~ Sooldr so zxloac

    sej dfrsafbj cobzkjfsr o` toz~ bokxaft-r `dfafbdal rsasjkjfsr of sej }jn rj~pj~ o` sej axxldbasdof

    Toz kat zxloac cobzkjfsr o` sej ko~j seaf ofj bokxaft narjc of toz~ ~jqzd~jkjfsr afc x~j+

    xoxzlasj sejk of sej }jn rj~pj~ nj`o~j x~objjcdfm aejac }dse sej paldcasdof

    Ar reo}f df @dmz~j :, toz `d~rs fjjc so zxloac sej dfrsafbj cobzkjfsr df sej `d~rs xafjl o` sej rb~jjf

    Zxof codfm ro, toz fjjc so jfsj~ cjsadlr xj~sadfdfm so sej bokxaft9

    Zxloac dfrsafbj

    cobzkjfsr ej~j

    X~j+xoxzlasjc dfrsafbj

    cobzkjfsr

  • 7/31/2019 XBRL - Cross Validation User Manual

    10/16

    D^DR Nzrdfjrr Rj~pdbjr Ldkdsjc

    UN^L B^ORR PALDCASO^ SOOL + 18 +

    BDF Fo9 Jabe Dfcdaf bokxaft ldrsjc o~ zfldrsjc ear a zfdqzj >1 cdmds BDF %Bo~xo~asj DcjfsdstFzknj~$ Sej zfdqzj fzknj~ o` sej bokxaft fjjcr so nj jfsj~jc ej~j

    Bokxaft Fakj9 Sej fakj o` sej bokxaft fjjcr so nj jfsj~jc Fasz~j o` bokxaft9 Narjc of }ejsej~ ds dr a rznrdcda~t, eolcdfm, arrobdasj, iodfs pjfsz~j o~ ar+

    robdasj bokxaft sej axx~ox~dasj bokxaft ear so nj beorjf `~ok sej c~ox+co}f ldrs

    Xa~jfs Bokxaft9 Fakj o` sej xa~jfs bokxaft dr so nj jfsj~jc Rsa~s Casj9 Sej rsa~s casj o` sej `dfafbdal rsasjkjfs dr so nj jfsj~jc ej~j Jfc Casj9 Sej jfc casj o` sej `dfafbdal rsasjkjfs dr so nj jfsj~jc ej~j Tja~ o` @dlj9 Sej abbozfsdfm tja~ o` sej `dfafbdal rsasjkjfs dr so nj jfsj~jc ej~j Fasz~j o` ^jxo~s9 Sej stxj o` ~jxo~s ar so }ejsej~ ds dr rsafcalofj o~ bofroldcasjc dr so nj

    rjljbsjc ~ok sej c~ox+co}f ldrs

    @dfafbdal Rsasjkjfs stxj9 Sej stxj o` rsasjkjfs ar so }ejsej~ ds dr a Nalafbj Rejjs o~ a X~o`ds& Lorr Rsasjkjfs dr so nj rjljbsjc `~ok sej c~ox+co}f ldrs

    Sedr baf nj cofj `o~ ofj o~ ko~j fzknj~ o` bokxafdjr @o~ ko~j bokxafdjr, toz kat bldbg of Acc

    Ko~j Bokxafdjr nzssof ar reo}f df @dmz~j :

    Sej Dfrsafbj cobzkjfsr o` bokxafdjr seas a~j al~jact zxloacjc mjs xoxzlasjc df sej rjbofc xafjl o`

    sej rb~jjf ar reo}f df @dmz~j :

    Jcds Dfrsafbj Cobzkjfsr

    Sej cjsadlr xj~sadfdfm so sej x~j+xoxzlasjc dfrsafbj cobzkjfsr seas a~j al~jact zxloacjc of sej }jn

    rj~pj~ baf nj kocd`djc o~ jcdsjc zrdfm sej Jcds`jasz~j df sej rjbofc xafjl %^j`j~jfbj @dmz~j 0$

  • 7/31/2019 XBRL - Cross Validation User Manual

    11/16

    D^DR Nzrdfjrr Rj~pdbjr Ldkdsjc

    UN^L B^ORR PALDCASO^ SOOL + 11 +

    JCDS/CO]FLOAC %ZXLOAC COBZKJFS$

    @dmz~j 0

    Co}floac Dfrsafbj Cobzkjfsr

    Sej }jn axxldbasdof alro allo}r toz so co}floac sej dfrsafbj cobzkjfsr zxloacjc nt toz ofso sej

    }jn rj~pj~ `o~ ~jpdj}, zrdfm sej Co}floac`jasz~j ar baf nj rjjf df @dmz~j 0

    Bldbg of X~objjc Fjusnzssof as sej nossok o` sej rb~jjf so mo so sej fjus rsjx

    Bokxaft Rjljbsdof

    Sej fjus rsjx }ozlc nj so rjljbs sej bokxaft %djr$ `o~ }edbe paldcasdof dr so nj cofj All toz fjjc so dr

    sdbg sej bejbg nou amadfrs sej bokxaft so kagj toz~ rjljbsdof Sej oxsdofr `o~ bokxafdjr a~j narjc

    of sej fzknj~ o` bokxafdjr zxloacjc nt toz df sej x~jpdozr rsjx %^j`j~jfbj @dmz~j =$

    Ofbj toz a~j cofj }dse sej rjljbsdof bldbg of X~objjc Fjusnzssof so mo so sej fjus rsjx

    Jcds `jasz~j `o~ kocd`tdfm cj+

    sadlr o dfrsafbj cobzkjfsr

    Co}floac jasz~j

  • 7/31/2019 XBRL - Cross Validation User Manual

    12/16

    D^DR Nzrdfjrr Rj~pdbjr Ldkdsjc

    UN^L B^ORR PALDCASO^ SOOL + 1> +

    BOKXAFT RJLJBSDOF

    @dmz~j =

    Rjljbs bokxaft nt

    sdbgdfm bejbg noujr

  • 7/31/2019 XBRL - Cross Validation User Manual

    13/16

    D^DR Nzrdfjrr Rj~pdbjr Ldkdsjc

    UN^L B^ORR PALDCASO^ SOOL + 12 +

    ^zlj Rjljbsdof

    ^ZLJ RJLJBSDOF

    @dmz~j 5

    Ar baf nj rjjf df @dmz~j 5, toz fjjc so sdbg sej axx~ox~dasj bejbg noujr x~opdcjc narjc of toz~ ~j+

    qzd~jkjfs o~ paldcasdof Toz }dll eapj sej `ollo}dfm basjmo~djr o` oxsdofr so nj beorjf9+

    ^jlasjc Xa~sdjr9 D` sej paldcasdof dr so nj cofj }dse ~jrxjbs so `dfafbdal s~afrabsdofr ~jlasjc sotoz~ bokxaft %djr$

    o Dfsj~bokxaft+ d` ds dr njs}jjf s}o o~ ko~j bokxafdjro Dfs~abokxaftd` ds dr }dsedf sej bokxafto Nose d` ds dr nose njs}jjf bokxafdjr afc }dsedf sej bokxaft

    Sdbg bejbg noujr & ~acdo

    nzssofr `o~ paldcasdof

    ~zljr

  • 7/31/2019 XBRL - Cross Validation User Manual

    14/16

    D^DR Nzrdfjrr Rj~pdbjr Ldkdsjc

    UN^L B^ORR PALDCASO^ SOOL + 13 +

    Rznrdcda~t9 D` paldcasdof dr ~jlasjc so rznrdcda~t%djr$o Dfsj~bokxaft+ d` ds dr njs}jjf s}o o~ ko~j rznrdcda~djro Dfs~abokxaftd` ds dr }dsedf sej rznrdcda~to Nose d` ds dr nose njs}jjf bokxafdjr afc }dsedf sej rznrdcda~t

    Arrobdasj Bokxafdjr9 d` paldcasdof dr ~jlasjc so bokxaft %djr$ seas o}fr a rdmfd`dbafs xo~sdofo` sej posdfm rea~jr

    Iodfs Pjfsz~jr9 D` paldcasdof dr ~jlasjc so bokxafdjr dfpolpjc df iodfs pjfsz~jr Sjbefdbal Rb~zsdft9 Df barj o` paldcasdof }dsedf a bokxaft o~ sjbefdbal rb~zsdft ^asdo Afaltrdr9@o~ qzafsdsasdpj afaltrdr o` df`o~kasdof df a bokxaftr dfafbdal rsasjkjfsr

    ^zf Paldcasdof

    A`sj~ toz eapj kacj sej ~zlj rjljbsdof, sej fjus rsjx dr so ~zf sej paldcasdof jfmdfj o~ rb~zsdft afc

    paldcasdof o` toz~ dfrsafbj cobzkjfsr Ozs o` sej paldcasdof ~zljr oxsjc nt toz df sej x~jpdozr rsjx,

    paldcasdof }ozlc nj allo}jc oflt o~ seorj ~zljr }edbe eolc mooc o~ toz~ bokxaft%djr$ @o~ Juakxlj,

    df barj o` a eolcdfm bokxaft, dfsj~bokxaft paldcasdof dr fos xorrdnlj& Zxof bldbgdfm sej ^zf Paldca+sdof san sej paldcasdof ~jxo~s }dll nj mjfj~asjc& %^j`j~jfbj @dmz~j 4$

  • 7/31/2019 XBRL - Cross Validation User Manual

    15/16

    D^DR Nzrdfjrr Rj~pdbjr Ldkdsjc

    UN^L B^ORR PALDCASO^ SOOL + 1: +

    ^ZF PALDCASDOF

    @dmz~j 4

    Paldcasdof jxo~s

    Sedr dr sej `dfal rsjx so}a~cr toz~ paldcasdof ozsxzs ~okUN^L B~orr Paldcaso~ Sool Narjc of sej

    `o~kas df }edbe toz ~jqzd~j sej ozsxzs, toz kat beoorj ]o~c, Jubjl o~ XC@ oxsdof, as sej sox ~dmes

    bo~fj~ o` sej Paldcasdof jxo~s rb~jjf %^j`j~jfbj @dmz~j 18$

    ^zf Paldcasdof

  • 7/31/2019 XBRL - Cross Validation User Manual

    16/16

    D^DR Nzrdfjrr Rj~pdbjr Ldkdsjc

    UN^L B^ORR PALDCASO^ SOOL + 10 +

    PALDCASDOF ^JXO^S

    @dmz~j 18

    @o~kas OxsdofrRb~zsdft ~jxo~s narjc

    of paldcasdof ~zljr