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| Machine-Readable XBRL |
| # | From | Arcrole (predicate) | To | Comment |
|---|---|---|---|---|
| 1 | cm:Thing | cm-arcroles:class-equivalentClass | cm:FinancialReport | General purpose financial report created under IFRS FULL. Strict, best practices. |
| 2 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:GeneralInformation | A financial report REQUIRES document information. |
| 3 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:BalanceSheetClassified | A financial report REQUIRES a balance sheet. |
| 4 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:IncomeStatementByFunction | A financial report REQUIRES an income statement. |
| 5 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:CashFlowStatementDirectMethod | A financial report REQUIRES a cash flow statement. |
| 6 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:StatementOfChangesInEquity | A financial report MUST contain a statement of changes in equity. |
| 7 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:SignificantAccountingPolicies | A financial report REQUIRES accounting policies |
| 8 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ifrs-full:Inventories | If a financial report contains the line item gaap:Inventory; |
| 9 | ifrs-full:Inventories | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:InventoryComponents | If the line item inventory is reproted; THEN the components of invenfory is required to be reported. |
| 10 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ifrs-full:Assets | If assets is reported; |
| 11 | ifrs-full:Assets | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:AssetsRollUp | THEN an assets roll up is required. |
| 12 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ifrs-full:EquityAndLiabilities | If liabilities and equity are reported; |
| 13 | ifrs-full:EquityAndLiabilities | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:LiabilitiesAndEquityRollUp | THEN a liabilities and equity roll up 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.