Setting Up XBRL Definitions in EPM

Pages Used to Set up Reporting Definitions

Page Name	Definition Name	Navigation	Usage
Define Namespace Set	XBRL_NS_SET	select EPM Foundation, then select XBRL Reporting, then select Define XBRL, then select Taxonomy, then select Define Namespace Set	Define XML namespaces. These will be declared in the root element of the Instance. Some namespaces are specific to XML and some to a specific taxonomy. The sets are re-usable and are referenced in the Instance template
Define Taxonomy	XBRL_TAXONOMY	select EPM Foundation, then select XBRL Reporting, then select Define XBRL, then select Taxonomy, then select Define Taxonomy	Define taxonomy attributes, including its name space and the physical location of its Schema. These attributes are used in the Instance document.
Define Instance Header	XBRL_INST_HDR	select EPM Foundation, then select XBRL Reporting, then select Define XBRL, then select Taxonomy, then select Define Instance Header	Define an XBRL instance document header.
Define Reporting Entity	XBRL_ENTITY	select EPM Foundation, then select XBRL Reporting, then select Define Reporting, then select Define Reporting Entity	Define a reporting entity.
Define Instance Report	XBRL_RPT_DEFN	select EPM Foundation, then select XBRL Reporting, then select Define Reporting, then select Define Instance Report	Define a report ID.
Define Report Set	XBRL_RPT_SET	select EPM Foundation, then select XBRL Reporting, then select Define Reporting, then select Define Report Set	Create Report Sets, which are a grouping of report IDs.
Define XBRL Unit of Measure	XBRL_UOM	select EPM Foundation, then select XBRL Reporting, then select Define Reporting, then select Define XBRL Units of Measure	Create Unit of Measure (UOM) definitions for XBRL reporting.
Define Context	XBRL_CONTEXT	select EPM Foundation, then select XBRL Reporting, then select Define Reporting, then select Define Context	Define context IDs.

Understanding XBRL Instance Document Components

XBRL instance documents contain facts reported by a specific entity, at a specific point in time, in a specific currency using GAAP guidelines like US GAAP, IFRS, and so on.

A GAAP taxonomy document contains definitions for the accounting concepts and their relationships for a specific GAAP like US GAAP. You can visualize it as GL account definitions and its reporting tree for US GAAP. Technically, it includes an xml schema definition and other supporting xml files.

There can be several instance documents for a taxonomy document. For example, you can have two balance sheet instances (reports) for a legal reporting entity – one for year 2009 and another for year 2010. Or you could have balance sheet instances for a parent corporation and all of its subsidiaries.

XBRL instance documents are XML documents and need to be well-formed (as defined by the XML schema) and valid (as defined by the taxonomy schema).

XBRL Shell and Sample Structure

The basic "shell" of an XBRL instance document includes the following structure:

Image: XBRL Shell and Sample Structure

This diagram illustrates the structure of the basic shell of an XBRL instance document.

The following table provides an example of an XBRL instance. Table breaks separate each "shell" section.

XBRL Tag	Description
<?xml version="1.0"?>	All XML documents start with a prolog. This is an XML Identifier. This line is the required beginning line for every XML document, regardless of its type. Additional data can be inserted but this is the minimum required information. This line indicates that it is an XML document based on XML Recommendation 1.0. As a minimum, it must be included exactly as shown.
<xbrl	The root element is <xbrl> This is followed by namespace declarations for xml and for the taxonomy referenced in the instance document.
xmlns="http://www.xbrl.org/2003/instance"	This is the namespace for all XBRL instance documents. You can access the schema using this URL. (The schema defines the structure and format of their instances).
xmlns:link="http://www.xbrl.org/2003/linkbase"	This identifies the location of XBRL Link bases - Anything referring to the role of linkbases within XBRL is defined here and any reference to it will be prefixed with the alias, "link:"
xmlns:xlink="http://www.w3.org/1999/xlink"	This is the location of BASE xml link bases. It refers to the roles of link bases specified within the XLink specifications.
xmlns:us-gaap="http://xbrl.us/us-gaap/2009-01-31" >	This is the US GAAP Taxonomy Namespace Reference
<link:schemaRef xlink:type="simple" xlink:href=" http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-std-2009-01-31.xsd"/>	In an XBRL instance, the schemaRef element points to a taxonomy schema. Every XBRL instance must contain at least one schemaRef element. The schemaRef element must occur as a child element of an xbrl element and must occur before other children of the xbrl root element, in document order.


<Context id="Asof_June30" >	The context element contains information about the entity being described and the reporting period, all of which are necessary for understanding a business fact captured as an XBRL item. The context element has an attribute, ID = '"Asof_June30" in this example
<entity>	The entity element.
<identifier scheme="http://www.sec.gov/">1234567890</identifier>	The entity is identified using 2 attributes: Scheme – the URL for SEC ID – the 10 digit central index key (CIK) assigned by SEC (The entity may also be identified using a URL for the stock exchange and the ticker symbol of the company).
</entity>	Closing tag.
<period>	The period element.
<instant>2008-06-30</instant>	Period type is instant and is 'As of date', June 30, 2008.
</period>	Closing tag.
</Context>	Closing tag.


<unit> ID="usd"	Unit Element with a ID attribute.
<measure> ISO4217:USD </measure>	Measure is the sub-element. The unit of measure is US dollars and takes its meaning from ISO4217.
</unit>	Closing tag.

<unit> ID="usd"

Unit Element with a ID attribute.

ISO4217:USD

</measure>

Measure is the sub-element. The unit of measure is US dollars and takes its meaning from ISO4217.

</unit>

Closing tag.


<us-gaap:AssetsCurrent decimal="INF" unitRef="usd" contextRef=" Asof_June30">727</us-gaap:AssetsCurrent >	The element details are comprised of the following: us-gaap – the prefix(alias) refers to the US GAAP Taxonomy decimal="INF" – The fact value is exact (not rounded) AssetsCurrent – the element name The element has 2 reference attributes: unitRef="usd" – refers to the unit Id defined above contextRef=" Asof_June30" – refers to context Id defined above 727 – is the fact value for the element
< us-gaap:liabilities precision="3" unitRef="usd" contextRef=" Asof_June30">635</ci:liabilities>	The element details for US GAAP liabilities.
</xbrl>	End of instance document. Closing tag for the root element

<us-gaap:AssetsCurrent decimal="INF" unitRef="usd" contextRef=" Asof_June30">727</us-gaap:AssetsCurrent >

The element details are comprised of the following:

us-gaap – the prefix(alias) refers to the US GAAP Taxonomy
decimal="INF" – The fact value is exact (not rounded)
AssetsCurrent – the element name

The element has 2 reference attributes:

unitRef="usd" – refers to the unit Id defined above
contextRef=" Asof_June30" – refers to context Id defined above

727 – is the fact value for the element

< us-gaap:liabilities precision="3" unitRef="usd" contextRef=" Asof_June30">635</ci:liabilities>

The element details for US GAAP liabilities.

</xbrl>

End of instance document.

Closing tag for the root element

Define Namespace Set Page

Use the Define Namespace Set page (XBRL_NS_SET) to define XML namespaces. These will be declared in the root element of the Instance.Some namespaces are specific to XML and some to a specific taxonomy. The sets are re-usable and are referenced in the Instance template

Navigation

select EPM Foundation, then select XBRL Reporting, then select Define XBRL, then select Taxonomy, then select Define Namespace Set

Image: Define Namespace Set page

This example illustrates the fields and controls on the Define Namespace Set page. You can find definitions for the fields and controls later on this page.

Use this page to define the namespaces to include in a namespace set. Namespaces are declared in the root element of the Instance document. Some namespaces are specific to XML and some to a specific taxonomy. You will reference a namespace set when you define an instance header, and when you define taxonomy, so typically, you will define at least two namespace sets.

Description

Enter the description for the namespace set, for example, US GAAP Taxonomy.

Namespace Group Box

Complete the following fields for each namespace that you add to the Namespace grid.

Sequence

Enter a value for each namespace within the namespace set. This must be unique; it functions as an identifier for each namespace.

Prefix

Enter a shorthand sequence of letters for a namespace; us-gaap, for example, is a recommended prefix for the namespace http://xbrl.us/us-gaap/2008-01-31.

Namespace

Enter the Universal Resource Identifier (URI) that identifies the namespace.

Add Button

Click the Add button to specify additional namespaces within this namespace set.

Define Taxonomy Page

Use the Define Taxonomy page (XBRL_TAXONOMY) to define taxonomy attributes, including its name space and the physical location of its Schema. These attributes are used in the Instance document.

Navigation

select EPM Foundation, then select XBRL Reporting, then select Define XBRL, then select Taxonomy, then select Define Taxonomy

Image: Define Taxonomy page

This example illustrates the fields and controls on the Define Taxonomy page. You can find definitions for the fields and controls later on this page.

Use this page to define a taxonomy. You reference the Taxonomy ID when you define an instance header.

Description

Enter a description for the taxonomy.

Namespace Set

Select the namespace set that is associated with this taxonomy.

Click the Edit/View Namespace Set link to access the Define Namespace Set page, where you can edit or view the namespace set.

Schema Location

Enter the Universal Resource Identifier (URI) that identifies the physical location of the taxonomy schema.

Taxonomy Home Page

Enter the URL for the taxonomy homepage.

Taxonomy Home Page link

Click to view the home page for the specified taxonomy.

Define Instance Header Page

Use the Define Instance Header page (XBRL_INST_HDR) to define an XBRL instance document header.

Navigation

select EPM Foundation, then select XBRL Reporting, then select Define XBRL, then select Taxonomy, then select Define Instance Header

Image: Define Instance Header page

This example illustrates the fields and controls on the Define Instance Header page. You can find definitions for the fields and controls later on this page.

This page captures the following attributes of an XBRL instance:

The root element (currently "xbrl").
The namespace set
The taxonomy ID.

You reference an instance header when you create an XBRL instance.

Instance Header and Description

Enter a unique name for the XBRL instance header, and its description.

Root Element

Specify the root element for the instance document.

Namespace Set

Specify the namespace set to associate with the instance document. You establish namespace sets using the Define Namespace Set page.

Edit/View Namespace Set

Click to access the Define Namespace Set page for this namespace, where you can review the Namespace Set definition.

Taxonomy ID

Specify the taxonomy to associate with this instance header. You establish taxonomy IDs using the Define Taxonomy page.

Edit/View Taxonomy

Click to access the Define Taxonomy page for the specified taxonomy, where you can review or edit the taxonomy definition.

Define Reporting Entity Page

Use the Define Reporting Entity page (XBRL_ENTITY) to define a reporting entity.

Navigation

select EPM Foundation, then select XBRL Reporting, then select Define Reporting, then select Define Reporting Entity

Image: Define Reporting Entity page

This example illustrates the fields and controls on the Define Reporting Entity page. You can find definitions for the fields and controls later on this page.

Entity Name

Enter a unique name for the reporting entity.

XBRL Scheme

Enter the URL of the organization you are reporting to.

Entity ID

Enter your organization's Entity ID for the organization to which you are reporting.

Define Instance Report Page

Use the Define Instance Report page (XBRL_RPT_DEFN) to define a report ID.

Navigation

select EPM Foundation, then select XBRL Reporting, then select Define Reporting, then select Define Instance Report

Image: Define Instance Report page

This example illustrates the fields and controls on the Define Instance Report page. You can find definitions for the fields and controls later on this page.

Report ID

Enter a unique identifier for the instance report.

Description

Enter the description to use for the instance report.

The system creates an instance document for either a single report ID or a report set.

Define Report Set Page

Use the Define Report Set page (XBRL_RPT_SET) to create Report Sets, which are a grouping of report IDs.

Navigation

select EPM Foundation, then select XBRL Reporting, then select Define Reporting, then select Define Report Set

Image: Define Report Set page

This example illustrates the fields and controls on the Define Report Set page. You can find definitions for the fields and controls later on this page.

Report Set

Enter a unique name for the report set.

Description

Enter a description for the report set.

Instance Reports Group Box

Specify the report IDs to include in this report set. You can add additional rows to include more than one report ID in the report set.

Report ID

Specify the report ID to include. You establish report IDs using the Define Instance Report page.

Edit/View Report Definition

Click this link to access the Define Instance Report page, where you can review or modify the report definition.

The system creates an instance document for either a single report ID or a report set.

Define XBRL Unit of Measure Page

Use the Define XBRL Unit of Measure page (XBRL_UOM) to create Unit of Measure (UOM) definitions for XBRL reporting.

Navigation

select EPM Foundation, then select XBRL Reporting, then select Define Reporting, then select Define XBRL Units of Measure

Image: Define XBRL Unit of Measure page

This example illustrates the fields and controls on the Define XBRL Unit of Measure page. You can find definitions for the fields and controls later on this page.

Unit ID

Enter a unique identifier for the XBRL unit of measure. The unit of measure IDs are referenced in the instance facts.

Description

Enter a description for the unit of measure.

Type

Specify the unit of measure type, either Simple or Fraction.

Currency is an example of a Simple type of unit of measure; earnings per share is an example of a Fraction type of unit of measure.

For a fraction type of unit of measure, enter the values for Numerator and Denominator. For a simple type of unit of measure, select Simple and enter the value for XBRL Unit.

Define Context Page

Use the Define Context page (XBRL_CONTEXT) to define context IDs.

Navigation

select EPM Foundation, then select XBRL Reporting, then select Define Reporting, then select Define Context

Image: Define Context page

This example illustrates the fields and controls on the Define Context page. You can find definitions for the fields and controls later on this page.

For each context you define, complete the following fields.

Context ID

Enter the context identifier. PeopleSoft recommends using something that is easily interpreted, such as DefRev_Jun30_2008.

Description

Enter a description for the context.

Period Type

Specify the timeframe for the context.

Select Instant to define a specific point in time, and select the date in the As of Date field. This option would apply to a balance sheet report, for example.

Select Duration to define a date range, and select the starting and ending dates in the From Date and To Date fields. This option would apply to income and cash flow reports, for example.

The context ID within an instance is for a unique combination of entity, segment and time dimensions. Context IDs are system generated for each segment (dimension member) value, as shown in the following example.

Report Type	Line Item	Entity	Segment	Period	Amount	Context ID
Balance sheet	Disposals	ABC Corp		As of Dec31, 2008	100,000	AsofDec31
Disclosure - Plant Property & Equipment	Additions	ABC Corp	Building	As of Dec31, 2008	15,000	AsofDec31_Building
Disclosure - Plant Property & Equipment	Disposals	ABC Corp	Building	As of Dec31, 2008	20,000	AsofDec31_Building
Disclosure - Plant Property & Equipment	Disposals	ABC Corp	Land	As of Dec31, 2008	23,000	AsofDec31_Land