To the extent possible under law, the person who associated CC0 with this work has waived all copyright and related or neighboring rights to this work.
| Machine-Readable XBRL |
| # | From | Arcrole (predicate) | To | Comment |
|---|---|---|---|---|
| 1 | cm:Thing | cm-arcroles:class-equivalentClass | cm:FinancialReport | General purpose financial report created under FRF for SMEs. Strict, best practices. |
| 2 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:DocumentInformation | A financial report REQUIRES document information. |
| 3 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:EntityInformation | A financial report REQUIRES entity information. |
| 4 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:StatementOfFinancialPositionClassified | A financial report REQUIRES a balance sheet. |
| 5 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:CashFlowStatementDirectMethod | A financial report REQUIRES a cash flow statement. (direct method) |
| 6 | disclosures:CashFlowStatementDirectMethod | drules-arcroles:disclosure-allowedAlternativeDisclosure | disclosures:CashFlowStatementIndirectMethod | An indirect method cash flow statement is an allowed alternative to the direct method cash flow statement. |
| 7 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | frf-sme:CashAndCashEquivalents | IF a financial report has the line item gaap:CashAndCashEquivalents |
| 8 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | frf-sme:CommonStock | If a financial report has the line item gaap:CommonStock |
| 9 | frf-sme:CommonStock | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:ShareCapitalByClass | If a financial report has the line item gaap:CommonStock; then the disclosures:CommonStockByClass is required. |
| 10 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | frf-sme:PropertyPlantAndEquipmentNet | If a financial report contains the line item gaap:PropertyPlantAndEquipment |
| 11 | frf-sme:PropertyPlantAndEquipmentNet | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:PropertyPlantAndEquipmentNetSubclassifications | If the line item PPE is reported; THEN PPE components is required to be disclosed. |
| 12 | disclosures:PropertyPlantAndEquipmentNetSubclassifications | drules-arcroles:disclosure-allowedAlternativeDisclosure | disclosures:PropertyPlantAndEquipmentNetSubclassificationsAlternative | This PPE components disclosure has an alternative PPE components disclosure. |
| 13 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | frf-sme:Assets | If assets is reported; |
| 14 | frf-sme:Assets | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:AssetsRollUp | THEN an assets roll up is required. |
| 15 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | frf-sme:LiabilitiesAndEquity | If liabilities and equity are reported; |
| 16 | frf-sme:LiabilitiesAndEquity | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:LiabilitiesAndEquityRollUp | THEN a liabilities and equity roll up is required. |
| 17 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | frf-sme:NetCashFlow | If net cash flow is reported; |
| 18 | frf-sme:NetCashFlow | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:NetCashFlowRollUp | THEN an Net Cash Flow roll up is required. |
| 19 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | frf-sme:CashAndCashEquivalents | If cash and cash equivalents is reported; |
| 20 | frf-sme:CashAndCashEquivalents | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:CashAndCashEquivalentsRollForward | THEN an cash and cash equivalents roll forward is required. |
To the extent possible under law,
the person who associated CC0
with this work has waived all copyright and related or neighboring
rights to this work.