Disclosure Information: Financial Highlights
   
Label: Financial Highlights
Name: FinancialHighlights
Parent Topic: OtherAssets
Documentation: Summary of financial highlights.
Commentary:
Level: Disclosure
Concept arrangement pattern: [Set]
Completion state: Done
Status: OK
Templates: Financial Highlights |
Exemplars: Example
Taxonomy Network: http://accounting.auditchain.finance/proof/role/FinancialHighlights

Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Financial Highlights [Hypercube] Table proof:FinancialHighlightsHypercube
2 Financial Highlights [Line Items] LineItems proof:FinancialHighlightsLineItems
3 Financial Highlights [Set] Concept (Text/String) For Period proof:FinancialHighlightsSet
4 Revenues Concept (Monetary) For Period Credit proof:Revenues
5 Comprehensive Income Concept (Monetary) For Period Credit proof:ComprehensiveIncome
6 Distributions to Owners Concept (Monetary) For Period Debit proof:DistributionsToOwners

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

   - MUST be represented as using the Hypercube: proof:FinancialHighlightsHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES total/balance/restated concept: proof:Revenues
   - MUST contain the Level 4 Detailed concept: proof:ComprehensiveIncome
   - MUST contain the Level 4 Detailed concept: proof:DistributionsToOwners

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:FinancialHighlights
disclosures:FinancialHighlights drules-arcroles:disclosure-requiresHypercube proof:FinancialHighlightsHypercube
disclosures:FinancialHighlights drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy
cm:Hierarchy drules-arcroles:conceptArrangementPattern-requiresConcept proof:Revenues
disclosures:FinancialHighlights drules-arcroles:disclosure-requiresConcept proof:ComprehensiveIncome
disclosures:FinancialHighlights drules-arcroles:disclosure-requiresConcept proof:DistributionsToOwners

Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Entity 1 | Entity 2 | Entity 3 |

Visual example
http://xbrlsite.azurewebsites.net/2021/reporting-scheme/proof/repository/report001/evidence-package/contents/Rendering-N13-RE87.html
Example

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Last updated: 4/15/2021 2:41:21 PM

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