Disclosure Information: Share Capital by Class
   
Label: Share Capital by Class
Name: ShareCapitalByClass
Parent Topic: StatementOfFinancialPosition
Documentation: Information about each class of share capital.
Commentary:
Level: Disclosure
Concept arrangement pattern: [Set]
Completion state: Active
Status:
Templates: Common Stock by Class |
Exemplars: Example
Taxonomy Network: http://accounting.auditchain.finance/frf-sme/role/schedule/level4/ClassesOfCommonStockSchedule

Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 1160 - Statement - Classes of Common Stock (Parenthetical) Network
2 Common Stock, by Class [Table] Table frf-sme:CommonStockByClassTable
3 Legal Entity [Axis] Axis frm:LegalEntityAxis
4 Consolidated Entity [Member] Member frm:ConsolidatedEntityMember
5 Report Date [Axis] Axis frm:ReportDateAxis
6 Reporting Scenario [Axis] Axis frm:ReportingScenarioAxis
7 Actual [Member] Member frm:ActualMember
8 Class of Common Stock [Axis] Axis frf-sme:ClassOfCommonStockAxis
9 All Classes of Common Stock [Member] Member frf-sme:AllClassesOfCommonStockMember
10 Common Stock, by Class [Line Items] LineItems frf-sme:CommonStockByClassLineItems
11 Common Stock, by Class [Set] Concept (Text/String) For Period frf-sme:CommonStockByClassSet
12 Common Stock, Par Value per Share Concept (Decimal) As Of frf-sme:CommonStockParValuePerShare
13 Common Stock, Share Subscriptions Concept (Shares) As Of frf-sme:CommonStockShareSubscriptions
14 Common Stock, Shares Authorized Concept (Shares) As Of frf-sme:CommonStockSharesAuthorized
15 Common Stock, Shares Issued Concept (Shares) As Of frf-sme:CommonStockSharesIssued
16 Common Stock, Shares Outstanding Concept (Shares) As Of frf-sme:CommonStockSharesOutstanding
17 Common Stock Concept (Monetary) As Of Credit frf-sme:CommonStock

Business Rules for Disclosure: Controlled Natural Language
Rules for disclosure: disclosures:ShareCapitalByClass 
This disclosure:

   - MUST be represented as using the Hypercube: frf-sme:CommonStockByClassTable
   - MUST include the Axis/Dimension: frf-sme:ClassOfCommonStockAxis
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES total/balance/restated concept: frf-sme:CommonStock

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:ShareCapitalByClass
disclosures:ShareCapitalByClass drules-arcroles:disclosure-requiresHypercube frf-sme:CommonStockByClassTable
disclosures:ShareCapitalByClass drules-arcroles:disclosure-requiresAxis frf-sme:ClassOfCommonStockAxis
disclosures:ShareCapitalByClass drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy
cm:Hierarchy drules-arcroles:conceptArrangementPattern-requiresConcept frf-sme:CommonStock

Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Sample Economic Entity |

Visual example
http://accounting.auditchain.finance/reporting-scheme/frf-sme/repository/report001/evidence-package/contents/Rendering-N3-RE70.html
Example

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Last updated: 5/5/2021 1:42:30 PM

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