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:BalanceSheetClassified | A financial report REQUIRES a balance sheet. |
| 5 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | mini:Assets | If assets is reported; |
| 6 | mini:Assets | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:AssetsRollUp | THEN an assets roll up is required. |
| 7 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | mini:LiabilitiesAndEquity | If liabilities and equity are reported; |
| 8 | mini:LiabilitiesAndEquity | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:LiabilitiesAndEquityRollUp | THEN a liabilities and equity roll up is required. |
| 9 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:IncomeStatement | A financial report REQUIRES an income statement. |
| 10 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:CashFlowStatementDirectMethod | A financial report REQUIRES a cash flow statement. |
| 11 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | mini:NetCashFlow | If net cash flow is reported; |
| 12 | mini:NetCashFlow | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:CashAndCashEquivalentsSummaryRollForward | THEN an Cash and Cash Equivalents Summary roll forward is required. |
| 13 | mini:NetCashFlow | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:NetCashFlowRollUp | THEN an Net Cash Flow roll up is required. |
| 14 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:StatementOfChangesInEquity | A financial report MUST contain a statement of changes in equity. |
| 15 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:BasisOfPresentation | A financial report REQUIRES the basis of reporting to be explained. |
| 16 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:NatureOfEntity | A financial report REQUIRES the nature of operations of the economic entity to be reported. |
| 17 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:SignificantAccountingPolicies | A financial report REQUIRES accounting policies |
| 18 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | mini:CashAndCashEquivalents | IF a financial report has the line item gaap:CashAndCashEquivalents |
| 19 | mini:CashAndCashEquivalents | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:CashAndCashEquivalentsRollForward | THEN an cash and cash equivalents roll forward is required. |
| 20 | mini:CashAndCashEquivalents | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:CashAndCashEquivalentsSubclassifications | THEN the components of cash and cash equivalents is required. |
| 21 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | mini:Receivables | IF a financial report has the line item gaap:ReceivablesNet |
| 22 | mini:Receivables | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:ReceivablesRollForward | If the line item receivables is reported: THEN the disclosure of the components of receivables is required. |
| 23 | mini:Receivables | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:ReceivablesSubclassifications | If the line item receivables is reported: THEN the disclosure of the components of receivables is required. |
| 24 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | mini:Inventories | If a financial report contains the line item gaap:Inventory; |
| 25 | mini:Inventories | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:InventoriesRollForward | If the line item inventory is reproted; THEN the components of invenfory is required to be reported. |
| 26 | mini:Inventories | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:InventoriesSubclassifications | If the line item inventory is reproted; THEN the components of invenfory is required to be reported. |
| 27 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | mini:PropertyPlantAndEquipment | If a financial report contains the line item gaap:PropertyPlantAndEquipment |
| 28 | mini:PropertyPlantAndEquipment | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:PropertyPlantAndEquipmentNetRollForward | If the line item PPE is reported; THEN PPE roll forward is required to be disclosed. |
| 29 | mini:PropertyPlantAndEquipment | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:PropertyPlantAndEquipmentNetSubclassifications | If the line item PPE is reported; THEN PPE components is required to be disclosed. |
| 30 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | mini:AccountsPayable | IF the line item payables and accruals is reported. |
| 31 | mini:AccountsPayable | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:AccountsPayableRollForward | THEN a roll up of the components of payables and accruals is required to be reported. |
| 32 | mini:AccountsPayable | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:AccountsPayableSubclassifications | THEN a roll up of the components of payables and accruals is required to be reported. |
| 33 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | mini:RetainedEarnings | If the line item Retained earnings is reported; |
| 34 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | mini:LongtermDebt | If the line item Long Term Debt is reported; |
| 35 | mini:RetainedEarnings | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:RetainedEarningsRollForward | THEN a roll forward up of the retained earnings is required to be reported. |
| 36 | mini:LongtermDebt | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:LongTermDebtSubclassifications | THEN a roll up of the components of long term debt is required to be reported. |
| 37 | mini:LongtermDebt | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:LongTermDebtRollForward | THEN a roll up of the roll forward of long term debt is required to be reported. |
| 38 | mini:FinishedGoods | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:FinishedGoodsSubclassifications | THEN a roll up of the components of finished goods is required to be reported. |
| 39 | mini:LongtermDebt | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:LongTermDebtMaturities | THEN a roll up of the maturities of long term debt is required to be reported. |
| 40 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | mini:FinishedGoods | If a financial report contains the line item gaap:FinishedGoods; |
| 41 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:TrialBalance | A financial report MAY have a TrialBalance disclosure |
| 42 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:TransactionsGroupings | A financial report MAY have a TransactionGrouping disclosure |
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.