In the instance document, each numeric value must specify its unit of measurement. The unit of measurement can either be a simple unit of measure shown as a single measure value (currency or monetary code), or a ratio of products of units of measures. The ratio is depicted with a divide element containing a numerator and denominator. Examples of a simple unit are the USD (U.S. dollar), CAD (Canadian dollar), kilograms, FTE (full-time equivalents), meters or share. A ratio of products, for example, could be Euros per share (numerator: EUR; denominator:shares).