Syntax Rules

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Contents 1 Public elements 2 Labels 3 Dimensions (Axes) 4 Families 5 Perspectives 6 Domains 7 Domain members

Public elements

• Public elements MUST have two custom attributes: @model:creationDate and @model:modificationDate.

Comment-01

• Public elements MAY have two custom attributes: @model:fromDate and @model:toDate.

These attributes establish its currency period (note that the validity of the concept MAY differentiate from its currentness due to reports from long ago). Omission of these attributes results to 'Forever' behaviour. Comment-06 Comment-07

Labels

• Language specific information MUST be expressed through label relationships.
• Concepts MUST use 2.1 labels.
• Concepts represented by xlink resources MUST use generic labels.

Comment-02

• Label relationships MUST be placed in an ELR using the default role http://www.xbrl.org/2003/role/link

Comment-03

• 2.1 labels MUST use http://www.xbrl.org/2003/role/label as their role for their standard label.
• Generic labels MUST use http://www.xbrl.org/2008/role/label as their role for their standard label.
• 2.1 labels MUST use http://www.xbrl.org/2003/role/verboseLabel as their role for their definition.

Comment-04

• Generic labels MUST use http://www.xbrl.org/2008/role/verboseLabel as their role for their definition.
• 2.1 labels MUST use http://www.xbrl.org/2003/role/documentation as their role for legal references.

Comment-05

• Generic labels MUST use http://www.xbrl.org/2008/role/documentation as their role for legal references.
• Labels MUST be separated in linkbases according to their language used.
• Extensions MAY be using the special table-row-column-code linkbase for application specific codifications.
• The table-row-column-code resources MUST use http://www.eurofiling.info/xbrl/role/rc-code as their role.

• There are best practices for using labels and including the right type of natural language expressions. Clarity and understandability are topmost requirements.

OMG standards (like BPMN) for example formulate such best practices. Also W§C standards have such rules, like SKOS. [add quotes and more desciption] One aspect that is very relevant, is the fact that a label should be used more than once. Or that prefLabel are really prefered and its content not repeated in altLabel (or verboseLabel). It is better not to use the "verboseLabel" then to use it with a content already present in the "prefLabel". Some text

Note:

Current references are described in plain English; as a consequence, labels are a better solution than reference linkbases. In the future, a structured approach for legal references could be undertaken.

Dimensions (Axes)

• Dimension schemas MUST have a single definition linkbase referenced.
• Dimension-domain and dimension-defaultMember relationships MUST be placed in the XBRL default linkrole http://www.xbrl.org/2003/role/link.
• Dimension-domain relationships MUST use @usable='false'.
• Concepts in the xbrldt:dimensionItemType substitutionGroup AND carrying the @name='baseItem' MUST have @xbrli:balance.

Comment-08

Families

• Families MUST have @abstract='true'.
• Families MUST have @substitutionGroup='xbrli:item'.
• Families MUST have @type='model:familyType'.

Comment-09

Perspectives

• Perspective linkrole definition schema MUST import fam.xsd and dim.xsd
• Perspective linkroles MUST have generic labels (in the same folder)

Domains

• Explicit domains MUST have @abstract='true'.
• Explicit domains MUST have @substitutionGroup='xbrli:item'.
• Explicit domains MUST have @type='model:explicitDomainType'.

• Typed domains MUST have @abstract='true'.
• Typed domains MUST NOT have @substitutionGroup='xbrli:item'.
• Typed domains MUST have @type='xbrli:stringItemType'.

Domain members

• Explicit domain members MUST have @abstract='true'.
• Explicit domain members MUST have @type='nonnum:domainItemType'.

• Default explicit domain members MUST have @model:isDefaultMember='true'

Comment-10