IBM Cognos Disclosure Management XBRL Version 10.2.7:...

IBM Cognos Disclosure Management XBRLVersion 10.2.7

Administration Guide

IBM

NoteBefore using this information and the product it supports, read the information in “Notices” on page 71.

Product Information

This document applies to Cognos Disclosure Management Version 10.2.7 and may also apply to subsequent releases.

Licensed Materials - Property of IBM

© Copyright IBM Corporation 2010, 2016.US Government Users Restricted Rights – Use, duplication or disclosure restricted by GSA ADP Schedule Contractwith IBM Corp.

Contents

Introduction to XBRL Administration Guide . . . . . . . . . . . . . . . . . . . . vii

Chapter 1. What's new . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1New features in IBM Cognos Disclosure Management XBRL Version 10.2.6 . . . . . . . . . . . . . . 1New features in IBM Cognos Disclosure Management XBRL Version 10.2.5 . . . . . . . . . . . . . . 1New features in IBM Cognos Disclosure Management XBRL Version 10.2.3.1 . . . . . . . . . . . . . . 1New features in IBM Cognos Disclosure Management XBRL Version 10.2.3 . . . . . . . . . . . . . . 2New features in IBM Cognos Disclosure Management XBRL Version 10.2.2.1 . . . . . . . . . . . . . . 3New features in IBM Cognos Disclosure Management Version 10.2.2 . . . . . . . . . . . . . . . . 3

Chapter 2. Overview of IBM Cognos Disclosure Management XBRL . . . . . . . . . . 5Functionality . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Typical report examples . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Statutory reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6Corporate and industry reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . 6Internal reporting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Chapter 3. Basic concepts . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9IBM Cognos Disclosure Management XBRL interface . . . . . . . . . . . . . . . . . . . . . . 9Taxonomy overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9Project overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Transformations and transformation sets. . . . . . . . . . . . . . . . . . . . . . . . . . 10XBRL tagging overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11Tuple tagging overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11EDGAR HTML overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Chapter 4. XBRL administration . . . . . . . . . . . . . . . . . . . . . . . . . 13Taxonomy locations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13XBRL permissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

Granting user permissions for XBRL . . . . . . . . . . . . . . . . . . . . . . . . . . 14Overriding user group permissions for a user . . . . . . . . . . . . . . . . . . . . . . . 15

Taxonomies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15Taxonomy tab . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16Adding a taxonomy from a local file . . . . . . . . . . . . . . . . . . . . . . . . . . 17Adding a taxonomy from a URL . . . . . . . . . . . . . . . . . . . . . . . . . . . 18Editing the name and description of a taxonomy . . . . . . . . . . . . . . . . . . . . . . 18Deleting a taxonomy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19Adding a project . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20Editing a project . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20Managing typed dimensions of a project. . . . . . . . . . . . . . . . . . . . . . . . . 21Associating aspects with a project . . . . . . . . . . . . . . . . . . . . . . . . . . . 22Replacing item aspects in a project . . . . . . . . . . . . . . . . . . . . . . . . . . 23Enabling a project for inline XBRL generation . . . . . . . . . . . . . . . . . . . . . . . 23Enabling a project for query tagging . . . . . . . . . . . . . . . . . . . . . . . . . . 24Deleting a project . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

Namespaces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25Adding a namespace . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25Editing a namespace . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26Deleting a namespace . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

Units and measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26Adding a measure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27Editing a measure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27Deleting a measure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

© Copyright IBM Corp. 2010, 2016 iii

Adding a unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28Editing a unit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28Deleting a unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29

Time periods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29Adding a time period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30Editing a time period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30Generating multiple time periods . . . . . . . . . . . . . . . . . . . . . . . . . . . 31Deleting a time period. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

Transformations and transformation sets. . . . . . . . . . . . . . . . . . . . . . . . . . 32Adding a transformation set . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33Modifying the process order of transformations in a transformation set . . . . . . . . . . . . . . 33Deleting transformation sets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34

Entity schemes and entity identifiers . . . . . . . . . . . . . . . . . . . . . . . . . . . 34Adding an entity scheme . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35Editing an entity scheme . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35Deleting an entity scheme . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36Adding an entity identifier . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36Editing an entity identifier . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37Deleting an entity identifier . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37

Taxonomy mapping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37Taxonomy Mapping tab . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40Add Taxonomy Mappings window . . . . . . . . . . . . . . . . . . . . . . . . . . 40Mapping elements by using element IDs . . . . . . . . . . . . . . . . . . . . . . . . 42Using element IDs to map elements between taxonomies . . . . . . . . . . . . . . . . . . . 43Editing a taxonomy mapping . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45Replacing a taxonomy in a project . . . . . . . . . . . . . . . . . . . . . . . . . . . 45

Rebuilding the search index for a project . . . . . . . . . . . . . . . . . . . . . . . . . 46The Cache Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46

The Cache Manager tab . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47Adding files to the Cache Manager . . . . . . . . . . . . . . . . . . . . . . . . . . 48Adding the contents of a folder to the Cache Manager . . . . . . . . . . . . . . . . . . . . 49Adding the contents of an archive file to the Cache Manager . . . . . . . . . . . . . . . . . . 49Deleting a file or folder from the Cache Manager . . . . . . . . . . . . . . . . . . . . . . 50Previewing the contents of a file in the Cache Manager. . . . . . . . . . . . . . . . . . . . 50Refreshing the Cache Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51Copying the URL address of a file in the Cache Manager . . . . . . . . . . . . . . . . . . . 51

Formula linkbases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51Formula Linkbase tab . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52Adding a formula linkbase from a local file. . . . . . . . . . . . . . . . . . . . . . . . 53Adding a formula linkbase from a URL . . . . . . . . . . . . . . . . . . . . . . . . . 53Editing the name and description of a formula linkbase . . . . . . . . . . . . . . . . . . . 54Deleting a formula linkbase . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54

COREP and FINREP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54

Appendix A. Accessibility features . . . . . . . . . . . . . . . . . . . . . . . . 57Keyboard shortcuts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57IBM and accessibility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58

Appendix B. Multiple versions of Microsoft Office . . . . . . . . . . . . . . . . . 59Effect of multiple versions of Microsoft Office if you use Microsoft Office 2003 . . . . . . . . . . . . . 59Effect of multiple versions of Microsoft Office if you use Microsoft Office 2007, 2010 or 2013 . . . . . . . . 65

Notices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71

Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76

iv IBM Cognos Disclosure Management XBRL Version 10.2.7: Administration Guide

F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77H. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77N. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77P . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77Q . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78R . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78T . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78U . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79

Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81

Contents v

vi IBM Cognos Disclosure Management XBRL Version 10.2.7: Administration Guide

Introduction to XBRL Administration Guide

The IBM Cognos Disclosure Management XBRL Administration Guide describeshow to perform administrative tasks in IBM

®

Cognos®

Disclosure ManagementXBRL.

Cognos Disclosure Management is a unified financial governance solution thatfocuses on improving financial processes and controls, particularly in the finalstages before disclosure. It helps the finance department improve the timelinessand quality of financial management processes and reporting. Cognos DisclosureManagement also facilitates audits, extends enterprise resource planning (ERP)transactional controls, and improves financial risk management.

Cognos Disclosure Management XBRL automates the process of eXtensibleBusiness Reporting Language (XBRL) tagging for compliance with the SecurityExchange Commission mandate as well as other XBRL mandates around theworld.

Features and benefits:v Enhances the internal controls over financial reportingv Improves visibility and the audit trail throughout the entire reporting processv Links source data to report datav Ability to use a prior report as a template for the next reportv Integrates the Tag Once XBRL functionv Contains tools to promote collaborationv Delivers workflow and task management toolsv Includes business rules and validationv Has multiple output options, such as XBRL, EDGAR, HTML, Microsoft Word,

and Adobe PDF

Audience

The IBM Cognos Disclosure Management XBRL Administration Guide is intendedfor administrators who need to perform setup tasks. In addition to administrators,users who have been granted various permissions can perform the XBRLadministrative tasks in this guide.

Finding information

To find information on the web, including all translated documentation, access IBMKnowledge Center (http://www.ibm.com/support/knowledgecenter).

Publication date

This document was published on March 1, 2017.

Accessibility features

Accessibility features help users who have a physical disability, such as restrictedmobility or limited vision, to use information technology products. IBM® Cognos®

HTML documentation has accessibility features. PDF documents are supplemental

© Copyright IBM Corp. 2010, 2016 vii

http://www.ibm.com/support/knowledgecenter/

http://www.ibm.com/support/knowledgecenter/

and, as such, include no added accessibility features. For information about thesefeatures, see Appendix A, “Accessibility features,” on page 57 in this document.

Forward-looking statements

This documentation describes the current functionality of the product. Referencesto items that are not currently available may be included. No implication of anyfuture availability should be inferred. Any such references are not a commitment,promise, or legal obligation to deliver any material, code, or functionality. Thedevelopment, release, and timing of features or functionality remain at the solediscretion of IBM.

Samples disclaimer

The Sample Outdoors Company, Great Outdoors Company, GO Sales, anyvariation of the Sample Outdoors or Great Outdoors names, and Planning Sampledepict fictitious business operations with sample data used to develop sampleapplications for IBM and IBM customers. These fictitious records include sampledata for sales transactions, product distribution, finance, and human resources.Any resemblance to actual names, addresses, contact numbers, or transactionvalues is coincidental. Other sample files may contain fictional data manually ormachine generated, factual data compiled from academic or public sources, or dataused with permission of the copyright holder, for use as sample data to developsample applications. Product names referenced may be the trademarks of theirrespective owners. Unauthorized duplication is prohibited.

viii IBM Cognos Disclosure Management XBRL Version 10.2.7: Administration Guide

Chapter 1. What's new

The What's new section contains a list of new, changed, and deprecated installationand configuration features for this release. It also contains a cumulative list ofsimilar information for previous releases. It will help you plan your upgrade andapplication deployment strategies and the training requirements for your users.

For information about upgrading, see the installation and configuration guide foryour product. To review an up-to-date list of environments supported by IBMCognos products, including information on operating systems, patches, browsers,Web servers, directory servers, database servers, and application servers, visit IBMKnowledge Center (http://www.ibm.com/support/knowledgecenter).

New features in IBM Cognos Disclosure Management XBRL Version10.2.6

IBM®

Cognos®

Disclosure Management XBRL includes features that were addedsince the previous release.

Element Notes tab

In Cognos Disclosure Management Extension Taxonomy Editor, this tab displaysthe properties of an element that has possible replacement elements identified withit (alternate elements), that are included in the definition linkbase, and has arelationship to the possible replacement element (with custom arc role).

US GAAP 2016 support

US GAAP 2016 is now supported.


IBM®

Cognos®


View XBRL logs

You can view XBRL logs containing a list of facts that have been deleted as a resultof extension taxonomy generation or manual taxonomy replacement in a project.

New features in IBM Cognos Disclosure Management XBRL Version10.2.3.1

IBM®

Cognos®


© Copyright IBM Corp. 2010, 2016 1

http://www.ibm.com/support/knowledgecenter

http://www.ibm.com/support/knowledgecenter

New guide titled IBM Cognos Disclosure Management FilingPlugin

The IBM Cognos Disclosure Management Filing Plugin User Guide describes how touse the IBM

®

Cognos®

Disclosure Management Filing Plugin to submit to variousregulatory authorities based on filing packages. At the time of publication, thefiling package supports submissions to the European Banking Authority (EBA)using release frameworks 2.0, 2.1, and 2.2.

Pretagged templates are no longer required for COREP andFINREP

If you must file reports for various regulatory authorities, you no longer need touse the pretagged templates that were available in IBM

®

Cognos®

DisclosureManagement Version 10.2.3. You can now use a filing package instead. The filingpackage contains all the needs of the templates in the document titled ImplementingTechnical Standard (ITS), which describes the rules for the data that should bereported, and the timing and method for reporting.


IBM®

Cognos®

Disclosure Management includes features that were added since theprevious release.

Refreshing, validating, and generating facts in query tags

If the project supports relational query tagging, you can choose to include orexclude query items when you refresh and validate data and generate instancedocuments.

Editing existing facts and tags

You can now edit existing facts and tags without having to delete the fact or tagand then create a new fact or tag with the new information

Creating projects for COREP and FINREP

You can create projects that can be used to generate data for submission to COREPor FINREP.

Seeing dimensions in the Tag Inspector

You can now see the dimensions associated with a tag in the Tag Inspector as wellas the Pivot Grid.

Support for complex typed dimensions

Cognos Disclosure Management XBRL, Version 10.2.3, now supports complextyped dimensions.

2 IBM Cognos Disclosure Management XBRL Version 10.2.7: Administration Guide

Replace one aspect with another across an entire project or forall tags in a certain reporting object

If you are a European user who is required to file reports for COREP (CommonReporting) or FINREP (Financial Reporting), you can now replace one aspect (forexample, time, unit, decimals, or transformation) with another across an entireproject or for all tags in a certain reporting object or set of reporting objects.

Making simple taxonomy edits without switching to the XBRLExtension Taxonomy editor

You can now make simple taxonomy edits, such as adding, deleting, or renaming alabel, renaming an element, or changing an element property, without switching tothe XBRL Extension Taxonomy editor.

Automatic detection and creation of Cognos DisclosureManagement projects for your FSR XBRL reports duringmigration

When you migrate from FSR to Cognos Disclosure Management, the migrationwizard can now identify and create projects based on the reports that you aremigrating and their XBRL configuration in FSR.

New features in IBM Cognos Disclosure Management XBRL Version10.2.2.1

Cognos Disclosure Management XBRL includes features that were added since theprevious release.

Pretagged templates for COREP

If you are a European user who is required to file reports for COREP (CommonReporting) or FINREP (Financial Reporting), you can obtain and import pretaggedtemplates for the COREP and FINREP systems. IBM can customize pretaggedtemplates for Cognos Disclosure Management XBRL to meet your particularrequirements.

Custom group filtering

With the new XBRL projects custom groups filter feature, projects are now createdwithout a default custom group. This feature allows a single project to have tagsassociated to one or more custom groups. When users open a project thatrepresents their instance document, they have the option at that time to filter tagsby one or more custom groups.

Additional jurisdiction added for inline XBRL

If you are using Cognos Disclosure Management XBRL to file for Irish Tax andCustoms, you can now validate and generate inline XBRL for that jurisdiction.

New features in IBM Cognos Disclosure Management Version 10.2.2IBM

®

Cognos®

Disclosure Management includes features that were added since theprevious release.

Chapter 1. What's new 3

Tuples

A tuple is an XML structure that is used to group concepts in an XBRL taxonomythat must be understood together. Cognos Disclosure Management XBRL Version10.2.2 now has the ability to create and manage XBRL tuples when you build aninstance document for a taxonomy that includes tuples.

Inline XBRL

Inline XBRL is a standard for embedding XBRL fragments into an HTMLdocument. Cognos Disclosure Management XBRL Version 10.2.2 now has theability to generate these types of documents.

HMRC validation

In Cognos Disclosure Management XBRL Version 10.2.2, XBRL submissions forHMRC filers can be validated against SureFile from within the Cognos DisclosureManagement XBRL application.

Support for bidirectional languages

The term bidirectional pertains to scripts such as Arabic and Hebrew that generallyrun from right to left, except for numbers, which run from left to right. CognosDisclosure Management Version 10.2.2 is now available with Arabic and Hebrewuser interfaces, as well as the ability to generate reports in Arabic and Hebrew.

Generation of charts as images or objects

When you generate a report in Cognos Disclosure Management Version 10.2.2, youcan now choose whether you want to generate charts as images or as objects. Ifyou choose to generate as an image, it might take less time to process your report,and this option might result in better rendering of advanced chart types such as3D charts and rounded edges.

Improved ease of insertion of reference variables

In Cognos Disclosure Management Version 10.2.2, you can now click a button onthe Report Object tab Ribbon to automate the procedure when you must insert alarge number of reference variables into a report.

Improvement to import and export capabilities

Cognos Disclosure Management Version 10.2.2 now has the ability to import andexport data sources and data queries along with the report that uses them.

Migration from Cognos Financial Statement Reporting Version6.6.1 to IBM

®

Cognos®

Disclosure Management Version 10.2.2

This standalone migration utility enables existing customers of Cognos FinancialStatement Reporting (FSR) to migrate their existing reports and report objectinformation to Cognos Disclosure Management XBRL. For more information aboutthe scope of this utility, see Migrating from IBM Cognos FSR 6 to IBM CognosDisclosure Management 10.2.2.


Chapter 2. Overview of IBM Cognos Disclosure ManagementXBRL

XBRL is a communication method for electronic business reporting. IBM®

Cognos®

Disclosure Management XBRL uses the XML based framework within XBRL toprovide companies with a standards-based method to prepare, extract, publish,and exchange financial data.

Although you can use various methods (for example, proprietary file formats,HTML, Adobe PDF, and flat text files) to transmit business information, thepurpose of using XBRL is to provide a single comprehensive communicationstandard.

By putting financial data in an open, agreed upon standard format, XBRL helpsstandardize access to financial information over the Internet.

You can now view the interface for Cognos Disclosure Management XBRL inseveral languages in addition to English. For more information, see the IBM CognosDisclosure Management Installation Guide.

FunctionalityIn this topic, you can find a list of features and benefits in IBM

®

Cognos®

Disclosure Management XBRL.

Features and benefits:v Enhances internal controls over financial reportingv Improves visibility and audit trail in the entire reporting processv Links source data to report datav Uses prior report as a template for the next reportv Integrates Tag Once XBRL functionv Contains tools to promote collaborationv Delivers workflow and task management toolsv Includes business rules and validationv Has multiple output options, such as XBRL, EDGAR, HTML, Microsoft Word,

and Adobe PDF

Typical report examplesYou can use IBM

®

Cognos®

Disclosure Management to create various financialreports for internal or external publication for any organization.

Corporate and regulatory reports often contain repetitive sections that aretime-consuming to reproduce and manage with consistency. Cognos DisclosureManagement enables such reports to be used as templates, which can simplify andaccelerate the process of submitting reports.


Statutory reportingIn many countries or regions, federal securities laws require publicly tradedcompanies to disclose information on an ongoing basis. You can use IBM

®

Cognos®

Disclosure Management to prepare statutory reports.

US regulatory reporting: 10-K, 10-Q, and 20-F

Regulatory bodies such as the Securities and Exchange Commission (SEC) requirebusinesses to submit annual reports on Form 10-K, and quarterly reports on Form10-Q for specified events. Businesses must comply with various other disclosurerequirements. Foreign issuers must use Form 20-F to meet disclosure requirements.

The annual report on Form 10-K provides a comprehensive overview of thecompany's business and financial condition and includes audited financialstatements. The annual report on Form 10-K is distinct from the annual report toshareholders.

Form 10-Q includes unaudited financial statements and provides a continuing viewof the company's financial position during the year. The report must be filed foreach of the first three quarters of the company's fiscal year.

Form 20-F is a comprehensive core disclosure document that foreign private issuersmust file annually with the SEC to register securities when they are offered in theUS.

Exhibits specifically refer to attachments that the SEC officially defines in its rulesand regulations. The SEC might require one or more exhibits to be included with a10-K or 10-Q filing.

Canadian regulatory reporting: annual reports and MD&A

In Canada, public and privately owned corporations are required to produceannual reports and to disclose important events that affect the business inManagement Discussion and Analysis (MD&A) reports. You can also use CognosDisclosure Management for various other required reports.

UK regulatory reporting: annual reports and Form 363

The EU Transparency Directive is designed to bring all European stock exchangesup to the same level, with a uniform set of rules for Listing and Disclosure thatapply across the European Union. There are more stringent requirements forinterim and annual reports.

In the UK, the Companies House and Financial Services Authority (FSA) requiresbusinesses to submit various reports and forms on a timely basis. For example, theCompanies House requires an Annual Return (Form 363) to update companycontact information, including contact information for corporate executives, and toprovide a statement of principal business activities.

Corporate and industry reportingYou can use IBM

®

Cognos®

Disclosure Management to create standard corporatereports, such as quarterly and annual reports. You can also create industry-specificreports, such as airline industry reports.


Quarterly reports, annual reports, and board books

In general, corporations in different countries and regions are required to producequarterly and annual reports, displaying financial results for the period. CognosDisclosure Management enables consistent report formatting and presentation ofdata.

You can also use Cognos Disclosure Management to create and manage contentrelated to board meeting agenda packets, known as board books.

Airline industry: Form 41

The Form 41 provides valuable information for those who need to analyze andunderstand the US airline industry and its member carriers. Form 41 reports oncarrier costs, operations, profit and loss statements, and balance sheets.

Internal reportingYou can use IBM

®

Cognos®

Disclosure Management to create reports used forinternal control. You can also maintain existing customized reports.

Any report that was built in Microsoft Excel, Microsoft Word, or any presentationbuilt in Microsoft PowerPoint can be created and maintained in Cognos DisclosureManagement. Additional functionality, such as Workflow and Audit Trail, can thenbe applied.

Chapter 2. Overview 7


Chapter 3. Basic concepts

Before you begin to use IBM®

Cognos®

Disclosure Management XBRL, you shouldunderstand some basic concepts.

Important: Using Cognos Disclosure Management XBRL requires a workingknowledge of Microsoft Excel and Microsoft Word. The advanced functionality forMicrosoft products is beyond the scope of this guide; however, some topics areincluded for your convenience. For more information, see Microsoft documentationor Microsoft online help.

IBM Cognos Disclosure Management XBRL interfaceThe IBM

®

Cognos®

Disclosure Management XBRL interface is designed to make iteasy for you to perform tasks related to XBRL. Depending on the task that you arecompleting, various Ribbons and windows provide the information that you need.

To work with Cognos Disclosure Management XBRL, you need to access the XBRLinterface. Open an XBRL project and, in the Navigation pane, click XBRL to accessthe XBRL feature.

Your access to Cognos Disclosure Management XBRL depends on permissionsgranted by the administrator.

Taxonomy overviewA taxonomy is a description of a multidimensional data store expressed in XML. Tocreate XBRL files in IBM

®

Cognos®

Disclosure Management, an administrator mustuse a taxonomy.

Generally, a taxonomy is a body of concepts that are systematically defined andclassified into ordered groups according to relationships between the individualitems of information. In accounting, different taxonomies are created (for example,US GAAP) according to the statutory reporting requirements of the country, region,or industry.

For example, in a balance sheet template, different elements are defined andclassified so that accountants understand both the meaning of individual line itemsand the relationships between them. However, a balance sheet is only part of theusual reporting requirements. The additional information that is required toproduce full financial statements (including notes, director's report, and auditor'sreport) is represented in the taxonomy.Related tasks:“Deleting a taxonomy” on page 19You can use IBM

®

Cognos®

Disclosure Management XBRL to delete an XBRLtaxonomy.“Editing the name and description of a taxonomy” on page 18You can use IBM

®

Cognos®

Disclosure Management XBRL to edit the name anddescription that was assigned to a taxonomy when it was created.“Adding a taxonomy from a URL” on page 18You can use IBM

®

Cognos®

Disclosure Management XBRL to import a taxonomythat is on a website by referencing a URL.


“Adding a taxonomy from a local file” on page 17You can import a taxonomy that is on the local system into IBM

®

Cognos®


Project overviewA project is a framework for holding the data and metadata that refers to an XBRLinstance document. You can use IBM

®

Cognos®

Disclosure Management XBRL tomanage a project.

A project is a container that is used to store the tags that make up an instancedocument. Before you can perform tagging in XBRL, you must first create aproject. When you create the project, you associate it with a taxonomy and areport. After the project is created, you then associate aspects with it (time periods,units and measures, and entity identifiers).

A project is associated with one report. A report can be associated with multipleprojects so that you can produce multiple instance documents from one report.Related tasks:“Adding a project” on page 20You can use IBM

®

Cognos®

Disclosure Management XBRL to associate an XBRLproject with a report.“Associating aspects with a project” on page 22Before you can insert XBRL tags into a report in IBM

®

Cognos®

DisclosureManagement XBRL, you must first associate aspects with the XBRL project relatedto the report.“Deleting a project” on page 24You can use IBM

®

Cognos®

Disclosure Management XBRL to delete an XBRLproject.“Editing a project” on page 20You can use IBM

®

Cognos®

Disclosure Management XBRL to edit the details of anXBRL project.“Managing typed dimensions of a project” on page 21A typed dimension is a dimension in XBRL that is composed of a variable set ofmembers that must conform to a specific type that is defined by using XMLschema. You can work with both simple or complex typed dimensions. A simpletyped dimension is a typed dimension where the specific XML schema typeinvolved has simple content. A complex typed dimension is a typed dimensionwhere the specific XML schema type involved has complex content. If your projectuses a taxonomy that supports typed dimensions, you can use IBM

®

Cognos®

Disclosure Management XBRL to customize members of typed dimensions.“Enabling a project for query tagging” on page 24You can use IBM

®

Cognos®

Disclosure Management XBRL to enable a project forquery tagging.

Transformations and transformation setsYou can use transformations to tag different types of inputs from an Excel object inIBM

®

Cognos®


You can set a transformation to change a string, date, or numeric value to a certainformat, value, or text output.


You can concatenate transformations so that the output of the previoustransformation is the input to the next transformation in a transformation set.Related tasks:“Adding a transformation set” on page 33You can use IBM

®

Cognos®

Disclosure Management XBRL to add a transformationset.“Modifying the process order of transformations in a transformation set” on page33You can use IBM

®

Cognos®

Disclosure Management XBRL to add, delete, andchange the order of processing XBRL transformations in a transformation set for areport.“Deleting transformation sets” on page 34You can use IBM

®

Cognos®

Disclosure Management XBRL to delete an XBRLtransformation set from a report.

XBRL tagging overviewA tag is a link between an XBRL fact and its source data, such as a report object orthe result of a query. When a taxonomy is available, you can use IBM

®

Cognos®

Disclosure Management XBRL to tag items of business data to build an instancedocument.

Tagging is the process of associating individual taxonomy elements withidentifiable items of business data in a report. After tagging your data, use CognosDisclosure Management XBRL to generate an instance document that you cansubmit to your regulatory body.

You can view information about your XBRL content in the Pivot Grid and in thefollowing three tabs:v Tag Inspector tabv Footnotes tabv Validation Messages tab

Tuple tagging overviewA tuple is an XML structure that is used to group concepts in an XBRL taxonomythat must be understood together. When a taxonomy that contains tuples is usedwith your project, you can use IBM

®

Cognos®

Disclosure Management XBRL to linkinformation in your Excel or Word object to tuples in your taxonomy.

For example, a tuple called Director might contain simple elements calledfirstname and lastname. If the name information appears in a report object inCognos Disclosure Management XBRL, you can link the information in the reportobject to the tuple elements by creating tuple tags.

EDGAR HTML overviewYou can use the HTML tools for Electronic Data Gathering, Analysis, and Retrieval(EDGAR) in IBM

®

Cognos®

Disclosure Management to preview your HTML file forthe SEC.

You can use Cognos Disclosure Management to generate valid EDGAR content forthe SEC in two ways.

Chapter 3. Basic concepts 11

v You can generate HTML output. You can find information on this method in thisdocumentation.

v You can generate output that conforms with SEC EDGAR Filer Manual rules.The EDGAR Filer Manual validates that the taxonomy and instance documentcomply with the rules. You can find information on this method in the IBMCognos Disclosure Management XBRL User Guide.

Important: In previous versions of Cognos Disclosure Managementdocumentation, the information about how to generate HTML output for EDGARwas contained in a separate guide titled IBM Cognos Disclosure ManagementEDGAR. The IBM Cognos Disclosure Management EDGAR guide is now obsolete,and its contents have been moved into the IBM Cognos Disclosure Management UserGuide.


Chapter 4. XBRL administration

You can use IBM®

Cognos®

Disclosure Management XBRL to include content that isformatted in XBRL from external files, and to optionally generate reports in thesame format. You can also use the Taxonomy Editor (XBRL Extension Taxonomymode) to define and classify relationships between XBRL parameters and yourfinancial information.

You can now view the interface for Cognos Disclosure Management XBRL inseveral languages in addition to English. For more information, see the IBMCognos Disclosure Management XBRL Installation Guide.

Taxonomy locationsYou can find commonly used taxonomy files at several locations for use in IBM

®

Cognos®


The following website hosts taxonomy files that are required by XBRL extensiontaxonomies:

http://www.xbrl.org/

The following website hosts base taxonomies (and supporting files) for US GAAPthat are provided by XBRL-US:

http://taxonomies.xbrl.us/

The following site has information specific to EDGAR, such as theedgartaxonomies.xml file that helps taxonomy validation:

http://www.sec.gov/

The edgartaxonomies.xml file can be used to ensure that only base taxonomies thatare recognized by the SEC are used by extension taxonomies. The website alsohosts taxonomies for US GAAP.

The following website hosts base US GAAP files that are provided by the FinancialAccounting Standard Board (FASB):

http://xbrl.fasb.org/

XBRL permissionsXBRL permissions are set at the application level in IBM

®

Cognos®

DisclosureManagement XBRL.

Application permissions dictate what you can and cannot do when you aremanaging the application as a whole.

Initially, users and user groups do not have any permissions set. You mustexplicitly allow permissions. Users inherit the XBRL permissions that are set for thegroup, but you can override the group permissions for an individual user.


Granting user permissions for XBRLBy default, only the administrator can allow a user or user group to accessfunctions for IBM

®

Cognos®

Disclosure Management XBRL without restriction.Initially, users and user groups do not have any permissions set. You mustexplicitly grant permissions.

About this task

You can grant all permissions to the selected user or user group by selecting theAllow All check box.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under Security, double-click Application Permissions.3. Select the user or user group that you want to grant permission to Cognos

Disclosure Management XBRL.4. In the work area, expand XBRL.5. Select the permissions for the user or user group:

Manage TaxonomiesTo add, edit, and delete taxonomies.

Manage ProjectsTo add, edit, and delete projects. The user can create a project thatassociates a report and a taxonomy.

Manage NamespacesTo add, edit, and delete namespaces.

Manage Units and MeasuresTo add, edit, and delete units and measures.

Manage Time PeriodsTo add, edit, and delete time periods.

Manage Transformation SetsTo add, edit, and delete transformation sets.

Manage Entity SchemesTo add, edit, and delete entity identifier schemes.

Manage EntitiesTo add, edit, and delete entity identifiers. When you grant permissionto manage entities to users, you are not automatically granting thempermission to manage entity schemes.

Manage Project AssociationsTo associate time periods, units, and entity identifiers to a specifiedproject.

Manage Taxonomy MappingsTo map elements between two taxonomies.

Manage Cache Manager ItemsTo load all the prerequisite files that are needed to load taxonomies.This is useful for users who have restricted access to the internet andmight not be able to go online to get taxonomy files.

Manage Formula LinkbasesTo allow access to add, edit, and delete an ad hoc linkbase.


Tag DataTo tag data that is associated with a project. This is useful for userswho can review tagged data but cannot modify the tags. The user isgranted permission to add, edit, and delete the contents of tags andfootnotes. If the Tag Data permission is not given, the user cannotrefresh data

Generate Instance DocumentTo generate an XBRL instance.

Manage Extension TaxonomiesTo manage the XET capabilities.

Edit Extension TaxonomiesTo have access to the XET capabilities.

6. Click Save.

Results

After setting permissions for a user group, you can override these permissions foran individual user in the group.

Overriding user group permissions for a userAfter you grant permissions to a user group in IBM

®

Cognos®

DisclosureManagement XBRL, you can change the permission for a specific user in thegroup.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. To change the permissions for a user, complete the following steps:

a. Under Security, double-click Application Permissions.b. Select the user whose permissions you want to change.c. In the work area, under XBRL, change the permissions.d. Click Save.

Results

The selected user now has different permissions than the user group to which theuser belongs.

TaxonomiesA taxonomy is a description of a multidimensional data store expressed in XML.You can use IBM

®

Cognos®

Disclosure Management XBRL to work withtaxonomies.

Generally, a taxonomy is a body of concepts that are systematically defined andclassified into ordered groups according to relationships between the individualitems of information. You can load multiple taxonomies into Cognos DisclosureManagement XBRL, where the taxonomies can be used for tagging purposes.

You can add a taxonomy that is on a local system, a connected network, or awebsite. After taxonomies are added, you can edit the name and description of thetaxonomy, or you can delete taxonomies that are no longer needed.

Chapter 4. XBRL administration 15

Important: You can only import taxonomies from URLs that are contained in awhitelist or that have been previously added to the Cache Manager. If you add ataxonomy from a local file, and the taxonomy references remote files, then theseremote files must also be contained in the whitelist or be in the Cache Manager. Bydefault this whitelist contains the following Internet domains:v fasb.org and its subdomainsv xbrl.us

v xbrl.org

v sec.gov

v ifrs.org

v eurofiling.info

v eiopa.europa.eu

To add other Internet domains to the whitelist, see the topic on XBRL whitelistconfiguration settings in the IBM Cognos Disclosure Management AdministrationGuide.

Taxonomy tabThe Taxonomy tab displays information about the all taxonomies added to IBM

®

Cognos®


The Taxonomy tab displays the taxonomies for viewing and editing.

To open the Taxonomy tab, click the Home tab and, in the Navigation pane, clickAdministration. Then, under XBRL, double-click Taxonomies.

You can view the following information in the columns of the Taxonomy tab:

Name The user-specified name of each taxonomy.

DescriptionOptional: A description of the taxonomy, entered when the taxonomy wasadded or edited later.

Target NamespaceThe target namespace for the taxonomy, as listed in the taxonomy schemafile. This value is automatically entered when the taxonomy is added.

Date AddedThe date when the taxonomy was added.

Table 1. Icons in the Ribbon for the Taxonomy tab

Icon Name Description

Refresh Used to refresh the information in the Taxonomy tab.

Add Used to add a taxonomy to Cognos Disclosure ManagementXBRL from the local system or by using a URL.

Edit Used to edit the name and description about the selectedtaxonomy.


Table 1. Icons in the Ribbon for the Taxonomy tab (continued)


Delete Used to remove the selected taxonomy from CognosDisclosure Management XBRL.

RebuildSearch Index

Used to recreate the index used when searching thetaxonomy.

Adding a taxonomy from a local fileYou can import a taxonomy that is on the local system into IBM

®

Cognos®


About this task

After a taxonomy is imported, you create a project that includes the taxonomy anda report. You can then use the project to tag the report using the associatedtaxonomy.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Taxonomies.3. Click Add > Taxonomy From File.4. In the Add Taxonomy window, specify a name for the taxonomy.5. Optional: Specify a description for the taxonomy.6. Click Add. The Select a file to attach window opens.7. Browse to the location of the taxonomy files, and select all of the files that are

related to that taxonomy. Then click Open.Cognos Disclosure Management XBRL selects an XSD file as the entry pointfor the taxonomy, indicated by a check mark in the Flags column. If there ismore than one XSD file, you can specify which file is the entry point.

8. If needed, select the entry point file in the list and click Set Entry Point.

Important: At least one file must be an XBRL entry point file.9. Optional: If one of the taxonomy files in the set is a formula linkbase, select

that file in the list and click Mark as Formula Linkbase.10. Optional: If you want to validate the taxonomy files against EDGAR Filer

Manual rules, select the EFM (EDGAR Filer Manual) check box. Thetaxonomy is automatically validated against the XBRL 2.1 and Dimensionsspecifications.

11. Optional: If you want to edit this taxonomy, select the Make Editable checkbox. Taxonomy editing is described fully in IBM Cognos DisclosureManagement Extension Taxonomy Editor User Guide.

12. Click OK.

Results

The taxonomy is validated and added.Related concepts:


“Taxonomy overview” on page 9A taxonomy is a description of a multidimensional data store expressed in XML. Tocreate XBRL files in IBM

®

Cognos®


Adding a taxonomy from a URLYou can use IBM

®

Cognos®

Disclosure Management XBRL to import a taxonomythat is on a website by referencing a URL.

About this task

You select the entry point schema by selecting the appropriate XSD file. The entrypoint schema (or XBRL taxonomy extension schema document) brings together aset of relationships files with calculation, definitions, label, presentation, andreference linkbases. Cognos Disclosure Management XBRL automatically loads thelinkbases that are associated with the taxonomy.After a taxonomy is imported, youcan associate the taxonomy with a project. The project can then be selected in areport for tagging with the associated taxonomy.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Taxonomies.3. Click Add > Taxonomy from URL.4. In the Add Taxonomy window, specify a name for the taxonomy.5. Optional: Specify a description for the taxonomy. The description can contain a

maximum of 512 characters.6. Enter the location of the taxonomy files by using the URL of the entry point.

Important: The file must be an XBRL entry point file.7. Click OK.

Results

The taxonomy is validated and added.Related concepts:“Taxonomy overview” on page 9A taxonomy is a description of a multidimensional data store expressed in XML. Tocreate XBRL files in IBM

®

Cognos®


Editing the name and description of a taxonomyYou can use IBM

®

Cognos®

Disclosure Management XBRL to edit the name anddescription that was assigned to a taxonomy when it was created.

About this task

You can use this command to change the name and description of the taxonomy,but you cannot edit the content of the taxonomy.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Taxonomies.


3. Click Edit.4. In the Edit window, select the taxonomy that you want to edit.5. Change the name or description of the taxonomy.6. Click OK.Related concepts:“Taxonomy overview” on page 9A taxonomy is a description of a multidimensional data store expressed in XML. Tocreate XBRL files in IBM

®

Cognos®


Deleting a taxonomyYou can use IBM

®

Cognos®

Disclosure Management XBRL to delete an XBRLtaxonomy.

About this task

If the taxonomy is associated with one or more projects, to delete a taxonomy youmust first delete all associated projects first.

You cannot undo a deletion. Proceed with caution.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Taxonomies.3. Select the taxonomy to delete.4. Click Delete.Related concepts:“Taxonomy overview” on page 9A taxonomy is a description of a multidimensional data store expressed in XML. Tocreate XBRL files in IBM

®

Cognos®


ProjectsA project is a framework for holding the data and metadata that refers to an XBRLinstance document. You can use IBM

®

Cognos®


A project is a container that is used to store the tags that make up an instancedocument. Before you can perform tagging in XBRL, you must first create aproject. When you create the project, you associate it with a taxonomy and areport. After the project is created, you then associate aspects with it (time periods,units and measures, and entity identifiers).

A project is associated with one report. A report can be associated with multipleprojects so that you can produce multiple instance documents from one report.

You can enable a project for inline XBRL generation and query tagging.v You can enable your project for inline XBRL to embed XBRL instance data and

metadata (using XML elements) into an HTML or XHTML document. This


allows you to see a visual representation of the XBRL instance document whilealso allowing for the necessary information in it to be extracted uponsubmission.

v You can enable your project for query tagging to allow users to create query tagsagainst a relational query.

Adding a projectYou can use IBM

®

Cognos®

Disclosure Management XBRL to associate an XBRLproject with a report.

About this task

Before you can use a taxonomy to tag objects in Cognos Disclosure ManagementXBRL, you must first add a project for the taxonomy to be associated with. Aproject associates a taxonomy with a report. You can enable the project for inlineXBRL generation and relational query tagging.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Projects.3. Click Add > Project.4. In the Add Project window, specify a name for the project.5. Optional: Specify a description for the project.6. Select a previously imported taxonomy from the Taxonomy list.7. Select an existing report from the Report list.8. If required, select the Enable Inline XBRL Tagging check box to enable the

project for inline XBRL generation.9. If required, select the Enable Relational Query Tagging check box to allow

users to create or refresh query tags against a relational query.10. Click OK.Related concepts:“Project overview” on page 10A project is a framework for holding the data and metadata that refers to an XBRLinstance document. You can use IBM

®

Cognos®


Editing a projectYou can use IBM

®

Cognos®

Disclosure Management XBRL to edit the details of anXBRL project.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Projects.3. Select the project that you want to edit.4. Click Edit.5. In the Edit window, change the name, description, or other details of the

project.


Restriction: If you select the This is an Inline XBRL project check box, thenext time a user tries to generate or validate an instance document, the norefresh option will be disabled.

Restriction: If the Enable Relational Query Tagging check box is selected, youcan clear it only if the project does not contain query tags. If the projectcontains query tags, you must delete any existing query tags in the projectbefore you can clear this check box.

6. Click OK.Related concepts:“Project overview” on page 10A project is a framework for holding the data and metadata that refers to an XBRLinstance document. You can use IBM

®

Cognos®


Managing typed dimensions of a projectA typed dimension is a dimension in XBRL that is composed of a variable set ofmembers that must conform to a specific type that is defined by using XMLschema. You can work with both simple or complex typed dimensions. A simpletyped dimension is a typed dimension where the specific XML schema typeinvolved has simple content. A complex typed dimension is a typed dimensionwhere the specific XML schema type involved has complex content. If your projectuses a taxonomy that supports typed dimensions, you can use IBM

®

Cognos®

Disclosure Management XBRL to customize members of typed dimensions.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, click Projects.3. Select the project that you want to edit.4. Click Manage Typed Dimensions.5. In the Manage Typed Dimensions window, select a dimension from the list.

You can use the search field to reduce the list of dimensions.6. Click Add in the Manage Values for Selected Dimension pane.7. In the Add Value window, specify a name and value for the dimension

member. All typed dimension values must validate against the taxonomyschema.

8. Click OK.9. Complete one or more of the following steps:v Select a member in the Manage Values for Selected Dimension pane to

review its associated value.v Select a member in the Manage Values for Selected Dimension pane and

click Edit to modify its name or value.v Select a member in the Manage Values for Selected Dimension pane and

click Delete to delete the member from the dimension.10. Click Close when you've completed your changes.

Results

Typed dimension values are displayed in the Pivot Grid as a user dimension.Related concepts:


“Project overview” on page 10A project is a framework for holding the data and metadata that refers to an XBRLinstance document. You can use IBM

®

Cognos®


Associating aspects with a projectBefore you can insert XBRL tags into a report in IBM

®

Cognos®

DisclosureManagement XBRL, you must first associate aspects with the XBRL project relatedto the report.

About this task

An aspect must be created before you can associate it with a project. The followingtypes of information are aspects:

Time periodFinancial statements can be based on an instance in time (for example,Balance Sheet, as of December 31, 2009). Alternatively, a financial statementcould be based across a duration of time (for example, Income Statement,for the period of January 1 to December 31, 2009).

Unit A unit specifies what the reported amount represents (for example, CAD).

Entity identifierYou can use an entity identifier to enter your entity identity number andscheme.

After you have created aspects, they are listed in the Aspects pane. You can thenselect them and associate them with a project.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Project Associations.3. In the Project Associations pane, in the Projects list, select the project for

which you want to configure aspects.4. In the Aspects list, click Time Periods.5. Select one or more time periods that apply to this project and report.

Restriction: Cognos Disclosure Management XBRL does not allow associatingduplicate time periods to the same project. Evaluate the start and end date.

6. Click Units.7. Select one or more units to be used for the data value in this project and

report.8. Click Entities.9. Select one or more identifiers that apply to this project and report.

10. Click Save. The aspects that you selected are now associated with the project.Related concepts:“Project overview” on page 10A project is a framework for holding the data and metadata that refers to an XBRLinstance document. You can use IBM

®

Cognos®



“Entity schemes and entity identifiers” on page 34An entity scheme is a framework for referencing naming authorities for businessentities, in the form of a namespace URI. An entity identifier is a string thatuniquely identifies a reporting entity according to an entity scheme. In IBM

®

Cognos®

Disclosure Management XBRL, you can add and edit XBRL settings forentity schemes and identifiers for each report.

Replacing item aspects in a projectYou can use IBM

®

Cognos®

Disclosure Management XBRL to replace item aspects,including ones for query items, in a project.

Before you begin

Tagged items must exist in a project before you can replace its item aspects.

About this task

You can only replace item aspects in projects using either a COREP (CommonReporting) or FINREP (Financial Reporting) taxonomy. These projects typicallyhave:v items that are commonly monetary, integer, and pure typesv all items of the same type using the same aspectsv integer items using the unit assigned to pure items.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, click Projects.3. Select the project for which you want to replace item aspects.4. Click Replace Project Aspects.5. In the Replace project aspects window, choose a new item from the dropdown

list associated to the aspect you want to change.6. Click OK when you have completed all your changes.

Results

Aspects you have selected are now associated with the project if they were notpreviously associated. Aspects you have replaced are no longer associated with theproject.

Enabling a project for inline XBRL generationYou can use IBM

®

Cognos®

Disclosure Management XBRL to enable a project forinline XBRL generation.

About this task

You can enable a project for inline XBRL generation. Inline XBRL embeds XBRLinstance data and metadata (using XML elements) into an HTML or XHTMLdocument. Generating an inline XBRL project allows you to see a visualrepresentation of the XBRL instance document while also allowing for thenecessary information in it to be extracted upon submission.


Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Projects.3. Select the project that you want to enable for inline XBRL generation.4. Click Edit.5. In the Edit window, select the Enable Inline XBRL Tagging check box.6. Click OK.

Enabling a project for query taggingYou can use IBM

®

Cognos®

Disclosure Management XBRL to enable a project forquery tagging.

About this task

If you want users of this project to be able to create or refresh tags that are madeagainst a relational query, you must select the Enable Relational Query Taggingcheck box in the project properties.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Projects.3. Select the project that you want to enable for query tagging.4. Click Edit.5. In the Edit window, select the Enable Relational Query Tagging check box.

Important: If you do not enable relational query tagging for the project, youwill not be able to tag or refresh a relational query for the project.

6. Click OK.Related concepts:“Project overview” on page 10A project is a framework for holding the data and metadata that refers to an XBRLinstance document. You can use IBM

®

Cognos®


Deleting a projectYou can use IBM

®

Cognos®

Disclosure Management XBRL to delete an XBRLproject.

Before you begin

Check in all report objects in the report and any customized group that isassociated with the project. Make sure that the project is not open.

About this task

If there are tags in the project, these tags are lost when the project is deleted.

Important: If you delete a project, you cannot undo your action. Proceed withcaution.


Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Projects.3. Select the project that you want to delete.4. Click Delete.5. In the confirmation window, click OK.Related concepts:“Project overview” on page 10A project is a framework for holding the data and metadata that refers to an XBRLinstance document. You can use IBM

®

Cognos®


NamespacesA namespace is a uniform resource identifier (URI) that provides a unique name toassociate with the element, attribute, and type definitions in an XML schema orwith the names of elements, attributes, types, functions, and errors in XQueryexpressions. In IBM

®

Cognos®

Disclosure Management XBRL you can create, edit,and delete namespaces.

A namespace provides a simple method to qualify element and attribute namesused in Cognos Disclosure Management XBRL documents by associating themwith namespaces identified by URI references. You can use namespaces to createcustom measures.

Adding a namespaceYou can use IBM

®

Cognos®

Disclosure Management XBRL to add an XBRLnamespace.

About this task

You must complete two fields to create a namespace:v Prefixv URI

Both of these fields are user-defined. The combination of prefix and URI must beunique.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Namespaces.3. Click Add > Namespace.4. Type the required information into the fields.

Prefix Type a used assigned text.

URI Enter the well-formed URI for the website that you selected, forexample, http://www.sec.gov.

5. Click OK.


Editing a namespaceYou can use IBM

®

Cognos®

Disclosure Management XBRL to edit an XBRLnamespace.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Namespaces.3. Select the namespace that you want to edit.4. Click Edit.5. In the Edit window, change any of the following fields.

Prefix Type a used assigned text.

URI Enter the well-formed URI for the website that you selected, forexample, http://www.sec.gov.

6. Click OK.

Deleting a namespaceYou can use IBM

®

Cognos®

Disclosure Management XBRL to delete an unused orunwanted XBRL namespace.

About this task

Important: If you delete a namespace that is associated with a measure, a warningmessage opens. You cannot undo a deletion. Proceed with caution.

Restriction: If the namespace that is associated with the measure has anassociation with a unit that is used in a tag, that namespace cannot be deleted.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Namespaces.3. Select the namespace that you want to delete, and click Delete.4. In the confirmation window, click Yes.

Units and measuresA unit is a quantity that is used as a standard of measurement. A measure is acomponent that is used to define a unit in XBRL. For example, the unit km/s(kilometers per second) contains two measures: kilometers and seconds. In IBM

®

Cognos®

Disclosure Management XBRL, you can define units and measures thatare used for tagging.

A unit specifies what the amount reported represents. Units can be simple orcomplex:

Simple unitsFor example, EUR (Euros), use the numerator.

Complex unitsFor example, Earnings per Share, enter the currency in which the earningsare expressed (such as Euro) as the numerator and xbrli:shares as thedenominator.


After you define the units that you want to use in tagging, you must associatethem with a project. If you add a custom measure with no namespace, the measureadopts the target namespace of the taxonomy associated with the project in whichit is used.

Important: Currencies such as EUR and USD are shown in ISO4217 currencystandard form (for example, iso4217:EURO or iso4217:USD). A unit can consist ofonly a numerator, or consist of both a numerator and denominator. A unit cannotconsist of only a denominator.

Adding a measureYou can use IBM

®

Cognos®

Disclosure Management XBRL to add an XBRLmeasure.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Units.3. Click Add > Measure.4. In the Add Measure window, specify the following settings:

Name Enter a unique name (one that does not exist) for the measure that youare adding.

DescriptionEnter a description of the measure that you are adding.

NamespaceSelect a predefined namespace from the Namespace list, or leave blank.

5. Click OK.

Results

The measure is listed on the Units tab.

Editing a measureYou can use IBM

®

Cognos®

Disclosure Management XBRL to edit an XBRLmeasure.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Units.3. Select the measure that you want to edit.4. Click Edit.5. In the Edit window, change any of the following settings:

Name Enter a unique name (one that does not exist) for the measure that youare editing.

DescriptionEnter a description of the measure that you are editing.

6. Click OK.

Results

The measure is updated on the Units tab.


Deleting a measureYou can use IBM

®

Cognos®

Disclosure Management XBRL to delete an XBRLmeasure.

About this task

If you no longer need a specific measure, you can delete that measure usingCognos Disclosure Management XBRL.

Important: If you delete a measure, you cannot undo your action. Proceed withcaution.

Restriction: If the measure is used in a unit a warning message will open. If thatunit is also used in a tag, you cannot delete the measure.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Units.3. Select the measure that you want to delete.4. Click Delete.5. In the confirmation window, click Yes.

Adding a unitYou can use IBM

®

Cognos®

Disclosure Management XBRL to add an XBRL unit.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Units.3. Click Add > Unit.4. In the Add Unit window, specify the following settings:

Name Enter a unique name (one that does not exist) for the unit that you areadding.

DescriptionEnter a description of the unit that you are adding.

NumeratorSelect a predefined numerator from the Measures list.

DenominatorSelect a predefined denominator from the Measures list.

5. Click OK.

Results

The unit is listed on the Units tab.

Editing a unitYou can use IBM

®

Cognos®

Disclosure Management XBRL to edit an XBRL unit.


Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Units.3. Select the unit that you want to edit.4. Click Edit.5. In the Edit window, change any of the following settings:

Name Enter a unique name (one that does not exist) for the unit that you areediting.

DescriptionEnter a description of the unit that you are editing.

NumeratorSelect a predefined numerator from the Measures list.

DenominatorSelect a predefined denominator from the Measures list.

6. Click OK.

Results

The unit is updated on the Units tab.

Deleting a unitYou can use IBM

®

Cognos®

Disclosure Management XBRL to delete the unit.

About this task

If you no longer need to use an XBRL unit in a report, you can use CognosDisclosure Management XBRLdelete the unit.

Important: If you delete a unit, you cannot undo your action. Proceed withcaution.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Units.3. Select the unit that you want to delete, and click Delete.4. In the confirmation window, click Yes.

Time periodsIn IBM

®

Cognos®

Disclosure Management XBRL, you can define time periods thatyou want to associate with a project for use in XBRL tagging.

In Cognos Disclosure Management XBRL, a time period can describe differentways of measuring time.

Financial statements can be based on an instance in time (for example, BalanceSheet, as of December 31, 2009). Alternatively, a financial statement could be basedacross a duration of time (for example, Income Statement, for the period of January1 to December 31, 2009).


Important: When you create a time period, you specify if it is a duration or aninstance that is based on the start and end date that you select. If the start and enddates are both chosen, the time period is a duration. If only the end date is chosen,without a start date, the time period is an instance.

When you create a time period and associate it with a project, it is available to useanywhere in that project. Only the time periods that you select to be included in areport are used when the report is generated.

Adding a time periodYou can use IBM

®

Cognos®

Disclosure Management XBRL to add a time period thatcan be associated with an XBRL project.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Time Periods.3. Click Add > Time Period.4. In the Add Time Period window, specify a name for the time period. The name

must be unique. It cannot currently exist in the time period list.5. Optional: Specify a description for the time period.6. In the Type field, select either Duration or Instant.v If you select Duration, in the Start Date field, specify the date that represents

when the duration of the time period is to begin. In the End Date field,specify the date that represents when the time period duration is to end.

v If you select Instant, in the Date field, specify the date of the instant timeperiod.

7. Click OK.

Editing a time periodYou can use IBM

®

Cognos®

Disclosure Management XBRL to edit a time period thatis used for an XBRL project.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Time Periods.3. Click Edit.4. In the Edit window, change the name for the time period. The name must be

unique. It cannot currently exist in the time period list.5. Optional: Edit the description for the time period.6. In the Start Date field, edit the date that represents when the duration of the

time period is to begin.

Important: The proper time period is assigned during tagging based on theelement's property for period type (instant or duration). If the time period is torepresent an instant, then do not specify a date in the Start Date field. If nodate is specified in the Start Date field, then the date that is specified in theEnd Date field is used as the instant. You should not change a duration timeperiod to an instant. For example, when you tag your statement of operationsto a duration time period (Q1) and then change the Q1 time period to aninstant, the same change happens to all items that are tagged. All the elements


automatically get transferred to the instant column in the Pivot Grid.Validation errors occur, and you must correct all the tags to which the elementis applied.

7. In the End Date field, edit the date that represents when the time periodduration is to end.

8. Click OK.

Generating multiple time periodsYou can use IBM

®

Cognos®

Disclosure Management XBRL to generate an entire setof commonly used time periods for the end of a fiscal year.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Time Periods.3. Click Generate Time Periods.4. In the Generate Time Periods window, specify the Fiscal Year End Date that

you want to use as the end date for the new time periods. Multiple dates aregenerated and listed.

5. Select the time periods that you want to use for the fiscal year end date youspecified.

6. Click any of the values in the Name column of the selected time periods tochange the name.

Important: Each Name field must have a value. The same name cannot beused for more than one time period.

7. Optional: Click Reset Names to return the values that you changed in theName column back to their original values. Names are also reset if you changethe time periods.

8. Click OK.

Important: You must associate the time periods with a project so they can beused for taxonomy tagging.

Deleting a time periodYou can use IBM

®

Cognos®

Disclosure Management XBRL to delete a time periodthat is used for XBRL.

About this task

Important: If you delete a time period, you cannot undo your action. Proceed withcaution.

Restriction: You cannot delete a time period if it is being used in a tag within areport. To delete a time period from a project, you must first remove all tags thatuse the time period from any reports that are associated with the project.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Time Periods.3. Select the time period that you want to delete.4. Click Delete.


Transformations and transformation setsIn IBM

®

Cognos®

Disclosure Management XBRL, you can create transformationsand transformation sets to change the way that data is presented.

When you tag data from a Cognos Disclosure Management object, you can applyvarious transformations to the data. In addition to the one-time inputting of datainto the Pivot Grid, the system remembers the transformation set of the tag so thatrefreshes of the items are similarly applied. A transformation set is a sequence oftransformations.

Restriction: If the value that is being passed into a transformation is not thecorrect type, it is passed on to the next transformation in the transformation set.

Restriction: The output of the last successful transformation is the one used forthe concept that you are tagging. If no transformations are successful, then theoutput is the value as found in the report object. The transformation set for thattag is remembered by the system despite not applying any of the transformations.

The following transformations indicate the input and output types that theysupport:

String to NumberSets the group separator and decimal separator for the numeric format forparsing numeric text, for example, 1234,098.123 or 1234.098,123

String to dateSets the date format that is used to parse date text. You can use the sametokens that you can use in the System standard time format, for example,dd/mm/yyyy.

Number to nilSets a specific number to become nil in the instance document, forexample, “0 = nil”.

Omit numberCauses a specified number to be omitted from the instance document. Forexample “zero”. The item is created, but not generated in the instancedocument.

Scale Specifies a scale factor to be applied to divide a large number for ease ofpresentation. For example, a large data sheet of financial figures might bereported in millions. In XBRL, these visible figures must be multiplied by10^6 in the instance document.

String to nilSpecifies special strings to be set as nil in the instance document, forexample, “(nil)”.

String to stringApplies a constant value transformation. Text can be set to a text string.

Example 1: Enumerated values. You can tag the entire phrase “I filed thereport on Dec 31 of last year.”as the value Yes to an element that has ayesNoItemType.

Example 2: Dates. You can use a date picker to tag the “Dec 31 of lastyear” bit as a constant date (for example, Dec 31, 2011).


Example 3: No value. Sometimes the mere existence of an item deliverssemantic meaning. This condition is true of items with a fixed value ofempty.

String to zeroSpecifies special strings to interpret as zero items, for example, emptycontent or a dash.

Adding a transformation setYou can use IBM

®

Cognos®

Disclosure Management XBRL to add a transformationset.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Transformations.3. Click Add > Transformation Set.4. Type the required information into the fields.

Name Type a user-defined name for the transformation set.

DescriptionOptional: Enter a description to identify the transformation set.

5. In the Transformation Chain field, click Add and make a selection from thedrop-down menu. Repeat this step for as many transformations as necessaryfor the transformation set.

6. Click OK.Related concepts:“Transformations and transformation sets” on page 10You can use transformations to tag different types of inputs from an Excel object inIBM

®

Cognos®


Modifying the process order of transformations in atransformation set

You can use IBM®

Cognos®

Disclosure Management XBRL to add, delete, andchange the order of processing XBRL transformations in a transformation set for areport.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Transformations.3. Select the transformation set to edit and click Edit. You can add and delete

transformation types for the set, edit the name and description of thetransformation set, and change the order of processing.

4. Edit the information in the fields as needed.

Name Type a user-defined name for the transformation set.

DescriptionOptional: Enter a description to identify the transformation set.

5. To add a transformation to the Transformation Chain field, click Add andmake the selection from the dropdown menu. Repeat this step for as manytransformations as you need.

6. To delete a transformation, select the transformation and click Delete.


7. To change the order of processing, drag the transformation into the requiredorder or click the Move up or Move down icons.

8. Click OK.Related concepts:“Transformations and transformation sets” on page 10You can use transformations to tag different types of inputs from an Excel object inIBM

®

Cognos®


Deleting transformation setsYou can use IBM

®

Cognos®

Disclosure Management XBRL to delete an XBRLtransformation set from a report.

About this task

Restriction: A transformation set that is used in a tag cannot be deleted.

You cannot undo a deletion. Proceed with caution.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Transformations.3. Select the transformation set that you want to delete. Click Delete.4. In the confirmation window, click Yes.Related concepts:“Transformations and transformation sets” on page 10You can use transformations to tag different types of inputs from an Excel object inIBM

®

Cognos®


Entity schemes and entity identifiersAn entity scheme is a framework for referencing naming authorities for businessentities, in the form of a namespace URI. An entity identifier is a string thatuniquely identifies a reporting entity according to an entity scheme. In IBM

®

Cognos®

Disclosure Management XBRL, you can add and edit XBRL settings forentity schemes and identifiers for each report.

An entity scheme describes the format of an entity identifier. An entity identifieruniquely identifies a reporting entity according to a scheme. Each XBRL item mustindicate what entity scheme and identifier it makes reference to.

When you create XBRL items, you must be able to identify the reporting entity towhich the item refers. You can use the entity schemes and entity identifiers inCognos Disclosure Management XBRL to manage the identity of the reportingentity. Entity schemes and entity identifiers can be managed globally.Related tasks:“Associating aspects with a project” on page 22Before you can insert XBRL tags into a report in IBM

®

Cognos®

DisclosureManagement XBRL, you must first associate aspects with the XBRL project relatedto the report.


Adding an entity schemeYou can use IBM

®

Cognos®

Disclosure Management XBRL to add XBRL entityschemes that are required for jurisdictions that were not anticipated.

About this task

An entity scheme defines a framework for referencing naming authorities forbusiness entities. It is in the form of a namespace URI, for example:http://www.cusip.org. A company filing to the SEC does not need to create ascheme because the SEC scheme is already available.

Important: The regular expression must conform to the rules for .NET regularexpressions. Cognos Disclosure Management XBRL assists the user in generatingtheir regular expression for the scheme by the color of the fields. Fields that arehighlighted with an X are invalid and cannot be saved.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Entity Schemes.3. Click Add > Entity Scheme.4. Type the required information into the fields.

Name Enter a unique name for the entity scheme, for example, CIK.

URI Enter the well-formed URI for the website of the organization whosescheme you selected in the Entity Scheme field, for example:http://www.sec.gov/cik.

DescriptionEnter a description to identify the entity scheme, for example, CentralIndex Key.

Regular ExpressionEnter an expression to validate entity identifiers, for example,[A-Z0-9][0-9]{9}$.

Regular Expression DescriptionEnter a description to identify the regular expression, for example: aletter or digit, followed by nine digits.

Sample IdentiferIf this field is used, it must match the regular expression. Enter theunique identifying number that is assigned to your business by theregulatory organization, for example: A123456789.

5. Click OK.

Editing an entity schemeYou can use IBM

®

Cognos®

Disclosure Management XBRL to edit an XBRL entityscheme.

About this task

If you change the value of an identifier, the projects that it is associated with areexamined to make sure this does not result in duplicate identifiers. In this case, theedit cannot be saved.


If an edit to the regular expression causes an entity identifier that makes referenceto it be invalid, the change cannot be applied and the user receives a message.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Entity Schemes.3. Select the entity scheme that you want to edit and click Edit.4. Change the information in the window, as needed.5. Click OK.

Deleting an entity schemeIf you no longer need an XBRL entity scheme, you can use IBM

®

Cognos®

Disclosure Management XBRL to delete it.

About this task

Important: If you delete an entity scheme that is associated with entity identifiers,all entity identifiers that are dependent on the scheme are deleted as well. Youcannot undo a deletion. Proceed with caution.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Entity Schemes.3. Select the entity scheme that you want to delete and click Delete.4. In the confirmation window, click Yes.5. If an entity identifier is associated with the entity scheme, a warning message

states that all entity identifiers that are dependent on the scheme are alsodeleted. Click Yes.

Adding an entity identifierYou can use IBM

®

Cognos®

Disclosure Management XBRL to add XBRL entityidentifier.

About this task

An entity identifier is a text string that uniquely identifies a reporting entityaccording to a scheme. Every XBRL item must indicate the entity scheme that itrelates to.

Important: One string identifier is assigned to each corporate entity and the sameidentifier applies to all Cognos Disclosure Management XBRL reports for thatentity. However, subsidiary companies that are included in the same report orproject might have different identifiers and possibly even use different schemesfrom the parent company.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Entity Identifiers.3. Click Add > Entity Identifer.4. Type the required information into the fields.

Name Enter a unique name for the entity identifier.


DescriptionOptional: Enter a description to identify the entity identifier.

SchemeSelect an existing entity scheme from the list.

IdentiferSpecify an identifying number. If the scheme provides a regularexpression, this value must match it.

5. Click OK.

Editing an entity identifierYou can use IBM

®

Cognos®

Disclosure Management XBRL to edit an XBRL entityidentifier.

About this task

If you change the value of an identifier, the projects that it is associated with areexamined to ensure that duplicate identifiers are not used. In this case, the editcannot be saved.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Entity Identifier.3. Select the entity identifier that you want to edit and click Edit.4. Change the information in the window, as needed.5. Click OK.

Deleting an entity identifierIf you no longer need an XBRL entity identifier, you can use IBM

®

Cognos®

Disclosure Management XBRL to delete it.

About this task

Important: There are no restrictions to delete an entity identifier. An entity schemethat is associated with an entity identifier that is deleted is not affected. You cannotundo a deletion. Proceed with caution.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Entity Identifiers.3. Select the entity identifier that you want to delete and click Delete.4. In the confirmation message, click Yes.

Taxonomy mappingA taxonomy is a description of a multidimensional data store expressed in XML.You can use IBM

®

Cognos®

Disclosure Management XBRL to map elementsbetween two XBRL taxonomies.

Taxonomy mapping provides a way to establish a correspondence betweenelements in a source taxonomy and elements in a target taxonomy. This mapping


can be used when you replace a source taxonomy within a project with targettaxonomy by using the taxonomy replacement feature.

Tip: Taxonomy mapping is best used between similar taxonomies. You can mapbetween taxonomies that are not similar. However, mapping unsimilar taxonomiesmight not produce expected results.

Mappings act as instructions to Cognos Disclosure Management XBRL on how todeal with tags when you replace a taxonomy.

There are three different methods to map elements:v using the element IDv using local namesv manually mapping elements

If an element uses the same element ID or local name in both taxonomies, thoseelements are mapped together by Cognos Disclosure Management XBRL when youselect the element ID or local name option.

Tip: To override any of these mappings, select the element and provide a newmapping.

Any elements that cannot be mapped by Cognos Disclosure Management XBRLcan be manually mapped in the Add taxonomy mappings window.

The Add Taxonomy Mappings window has two columns: Map from Taxonomyand Map to Taxonomy. You can load your current taxonomy as the Map fromTaxonomy and the new taxonomy as the Map to Taxonomy.

The following list contains mapping types along with the implications they haveduring taxonomy replacement:

ReplacementA replacement maps an element in the Map from taxonomy to anotherelement in the Map to taxonomy. A replacement mapping can beconsidered a one-to-one mapping.

A replacement mapping causes the taxonomy replacement feature to remapa tagged element to the new element in the Map from taxonomy.

Important: A tag replacement might fail because of dimensionalincompatibilities between the dimensional structures in the elements. Thismapping would result in the removal of that tag.

Ignore This option ignores all tags that are associated with the selected elementduring a taxonomy replacement. This results in the removal of ignoredtags.

Merge Merging elements maps more than one element in the Map fromtaxonomy to a single element in the Map to taxonomy. A merged mappingcan be considered a many-to-one mapping. You might merge elements ifan element in the Map from taxonomywas replaced by a single element inthe Map to taxonomy. For example, the expense_Pencil and expense_Penelements are replaced by the expense_Writing_Tools element.

This mapping would result in the removal of tags from the Map fromtaxonomy element during a taxonomy replacement.


Split Splitting maps a single element in the Map from taxonomy to multipleelements in the Map to taxonomy. Split mappings can be considered aone-to-many mapping. You might split an element if that element in theMap from taxonomy was replaced by multiple elements in the Map totaxonomy. For example, the expense_Buildings element is replaced byexpense_Warehouses and expense_Factories elements.

This mapping would result in the removal of the tag from the Map fromtaxonomy element during a taxonomy replacement.

After you map elements, you can use the taxonomy replacement feature to switchto a new taxonomy. When a Map to taxonomy is used with a tagged report,Cognos Disclosure Management XBRL updates the tags with the mapped elementsin the Map from taxonomy.

Mapping method

When two taxonomies are loaded into the Add taxonomy mapping window, youcan use the element ID or the element local name to determine the method formapping the elements. You must be familiar with how the taxonomy was createdto select the better method.

If you know that the element IDs are the same in the two different versions of thetaxonomy you are mapping, you can use this method. If you know that the localnames are the same, use the local name option. Generally, you would select themethod that would result in more elements mapped automatically by CognosDisclosure Management XBRL. However, you can select either method asappropriate. For either method, if the element IDs or local names are changed,fewer elements are automatically mapped.

If you use the element ID method, Cognos Disclosure Management XBRL searchesthe two taxonomies for the ID for each element, and maps elements that are basedon that ID. Any elements with IDs that are the same in both taxonomies areautomatically mapped together.

If you use the local names method, Cognos Disclosure Management XBRL searchesthe two taxonomies for the namespace:localname string for each element, and mapselements that are based on the local name part of the string. Any elements withlocal names that are the same in both taxonomies are automatically mappedtogether.

Bidirectional mapping

Bidirectional mapping is mapping in XBRL in which the element in either taxonomycan be considered the source element. Bidirectional mappings can be used if youhave an XBRL project that is associated with multiple reports, such as a quarterlyreport and an annual report.

For example, you might map Element_A in the quarterly taxonomy to Element_Bin the annual taxonomy. If you load the quarterly taxonomy, and tag a value asElement_A, when you load the annual taxonomy, that tag becomes Element_B. Ifyou again load the quarterly, the tag reverts to Element_A.

If you create a bidirectional split between Element_A in one taxonomy withElement_B and Element_C in the other, the split becomes a merge of Element_Band Element_C to Element_A.


Taxonomy Mapping tabYou can use the Taxonomy Mapping tab to create mappings between the elementsin any two XBRL taxonomies that were added to IBM

®

Cognos®


The Taxonomy Mapping tab displays the following information in the columns.

Name The user-specified name of each taxonomy.

DescriptionOptional: A description of the taxonomy, entered when the taxonomy wasadded.

Target NamespaceThe target namespace for the taxonomy, as listed in the taxonomy schemafile. This value is automatically entered when the taxonomy is added.

Date AddedThe date when the taxonomy was added.

Table 2. Icons in the Ribbon for the Taxonomy Mapping tab


Refresh Used to refresh the information in the Taxonomy Mappingtab.

Add Used to add a taxonomy mapping to the selectedtaxonomy.

Add Taxonomy Mappings windowYou can create mappings between the elements in any two XBRL taxonomies thatwere added to IBM

®

Cognos®


The Add Taxonomy Mappings window contains two columns that are used todisplay the elements in selected taxonomies.

Use the Map from Taxonomy column to select the current (or source) taxonomy.Use the Map to Taxonomy column to select the new (or target) taxonomy.

After both taxonomies are loaded, you can use the Match Type list to select howyou want to perform the mapping.

The following buttons and options are available for mapping selected elements:v Match Type button. Specifies the mapping method to use.v Preview Matching button. Displays the mappings automatically created after

both taxonomies are loaded and a mapping method selected.v Map button. Maps the selected elements.

– Select a single element in each taxonomy to perform a replacement mapping.– Select a single element in the Map from Taxonomy (source) and multiple

elements in the Map to Taxonomy (target) to perform a split mapping.– Select multiple elements in the Map from Taxonomy (source) and a single

element in the Map to Taxonomy (target) to perform a merge mapping.v Ignore button. Sets the selected element to be ignored during the mapping.


v Clear button. Removes the current manual mapping between the selectedelements. Automatic mappings are not removed. If a manual mapping overridesan automatic mapping, the manual mapping is removed keeping the automaticone.

v Clear All button. Removes all manual mappings between the taxonomies.

Important: If you remove all mappings, all manually mapped elements areremoved. You cannot undo this action. Proceed with caution.

v Sync Scrolling option. Select this option to scroll through both taxonomies at thesame rate.

v Bidirectional option. Select this option to make the mapping bidirectional. For abidirectional mapping, either side can be used as the source.

v Show Unmapped Elements Only option. Select this option to display only theelements in the two taxonomies that were not already mapped.

The following table lists icons that are used in the Add Taxonomy Mappingswindow to indicate the type of mapping for each element.

Table 3. Icons in the Taxonomy Mappings window


TaxonomyMapping

The element is mapped to the other taxonomy. You canselect a mapped element in the current taxonomy to viewthe mapped element in the new taxonomy.

SplitTaxonomyMapping

The mapping for this element is split (mapped to multipleelement). You can select a mapped element in the currenttaxonomy to view the mapped elements in the newtaxonomy.

MergedTaxonomyMapping

The mapping for this element is merged (multiple elementsthat are mapped to a single element). You can select amapped element in the current taxonomy to view themapped elements in the new taxonomy.

Ignore The element should be ignored and will not be mapped.

You can hover over an object for a tooltip that lists information about the element,including element name, element type, taxonomy namespace, and element typenamespace. You can also hover over an icon in the Add Taxonomy Mappingswindow to view the element type for each element. The following table lists someof the element type icons.

Table 4. Icons for XBRL types in the Add Taxonomy Mapping window


Boolean Used to support the mathematicalconcept of binary-valued logic(true-false).

Date Used for objects with year, month, andday plus an optional timezone value.

Date String Used when the format of the date doesnot conform to one of the fixed-formatdata types or is a range of dates.

Decimal Used to represent non-currency decimalnumber when there is not a specifictype.


Table 4. Icons for XBRL types in the Add Taxonomy Mapping window (continued)


Monetary Used for financial concepts expressed inunits of currency.

Percent Used for pure numbers that areconventionally presented aspercentages.

Per Share Used for financial concepts that areexpressed per share.

Pure Used for numbers that are a ratio ofone unit of measure to the same unit(for example, dollars divided by dollarsis a pure number).

Shares Used for financial concepts that areexpressed as a number of shares ofstock (common or preferred) or units ofinterest.

String Used for financial concepts that areexpressed as a number of shares ofstock (common or preferred) or units ofinterest.

Text Block Used to tag a section of disclosure andnarrative, or complete tables

Year Used for expressing a year in theformat YYYY

Year-Month Used for expressing a year and monthin the format YYYY-MM

Mapping elements by using element IDsYou can use element IDs in IBM

®

Cognos®

Disclosure Management XBRL to mapelements between two XBRL taxonomies.

About this task


When you use the element ID method, any elements whose IDs are the same inboth taxonomies are automatically mapped together, based on that ID. Mappedelements display the arrow icon. Any elements whose local name does not exactlymatch is not mapped and can be manually mapped, as needed.

To help locate elements in the taxonomies, select Sync Scrolling. When you scrollthrough the Map from Taxonomy column, the Map to Taxonomy column scrollsthe same distance up or down.

When you are mapping, keep in mind the following tips:v Select the Show Unmapped Elements Only option to hide all mapped elements.v Select the Sync Scrolling option to scroll through both taxonomies at the same

time.


v Select the Bidirectional option to make the mapping bidirectional.v Mapped elements must be the same type.v More strict elements cannot be mapped to less strict elements. The following list

explains the concept of strictness, from most strict to least:– Abstract (is abstract = true)– Not nillable (is nillable = false)– Nillable (is nillable = true)

v Mapped elements must have the same period type.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Taxonomy Mapping.3. Select the current taxonomy that you want to map to a different taxonomy.4. Click Add > Taxonomy Mapping. The Add Taxonomy Mappings window

displays the objects in the current taxonomy in the Map from Taxonomycolumn.

5. From the Map to Taxonomy menu, select the new taxonomy to which youwant to map elements. The objects in the new taxonomy display in the Map toTaxonomy column.

6. From the Match Type menu, select Match by element ID. Cognos DisclosureManagement XBRL maps all elements that are the same and display theappropriate map icon.

7. For any unmatched elements, complete one of the following tasks:v To map two elements, select the unmapped element in the Map from

Taxonomy column and select an element in the Map to Taxonomy column.Then, click Map.

v To merge multiple element mappings, select more than one unmappedelements in the Map from Taxonomy column and select one matchingelement in the Map to Taxonomy column. Then, click Map. If elements in thecurrent taxonomy are replaced by a single element in the new taxonomybecause less detail is required, you can merge elements.

v To split an element mapping, select a single element in the Map fromTaxonomy column and select multiple matching elements in the Map toTaxonomy column. Then, click Map You might need to split an element ifthat element in the current taxonomy was replaced by multiple elements inthe new taxonomy because more detail is needed.

v To ignore an element in the current taxonomy, select the element and clickIgnore.

v To clear a mapping, select an element in the Map from Taxonomy columnand click Clear.

v To remove all mappings, clicking Clear All.

Important: If you remove all mappings, any manually mapped elements areremoved. You cannot undo this action. Proceed with caution.

8. When you finish mapping elements, click OK.

Using element IDs to map elements between taxonomiesYou can use local names in IBM

®

Cognos®

Disclosure Management XBRL to mapelements between two XBRL taxonomies.


About this task


When you use the local names method, Cognos Disclosure Management XBRLsearches the two taxonomies for the namespace:localname string for each element,and maps elements by using the local name part of the string. Any elements whoselocal names are the same in both taxonomies are automatically mapped together.Mapped elements display the arrow icon. Any elements whose local name doesnot exactly match is not mapped and can be manually mapped, as needed.

To help locate elements in the taxonomies, select Sync Scrolling. When you scrollthrough the Map from Taxonomy column, the Map to Taxonomy column scrollsthe same distance up or down.

When you are mapping, keep in mind the following tips for both element IDs andlocal names:v Select the Show Unmapped Elements Only option to hide all mapped elements.v Select the Sync Scrolling option to scroll through both taxonomies at the same

time.v Select the Bidirectional option to make the mapping bidirectional.v Mapped elements must be the same type.v More strict elements cannot be mapped to less strict elements. The following

lists strictness, from most strict to least:– Abstract (is abstract = true)– Not nillable (is nillable = false)– Nillable (is nillable = true)

v Mapped elements must have the same period type.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Taxonomy Mapping.3. Select the current taxonomy that you want to map to a different taxonomy.4. Click Add > Taxonomy Mapping. The Add taxonomy mapping window


5. From the Map to Taxonomy menu, select the new taxonomy to which youwant to map elements. The objects in the new taxonomy display in the Map toTaxonomy column.

6. From the Map Type menu, select Match by local name. The Map Namespacesfield displays.

7. For the source taxonomy, select the namespace that applies to the currenttaxonomy, then select the namespace that applies to the new taxonomy, andclick Map.

8. Click OK.


Editing a taxonomy mappingYou can use IBM

®

Cognos®

Disclosure Management XBRL to edit an XBRLtaxonomy mapping.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Taxonomy Mapping. The source taxonomies are

listed.3. Expand the taxonomy mapping that you want to edit and select the target

taxonomy.4. Click Edit, then Taxonomy Mapping. The Add taxonomy mapping window


5. Change the mapping as required.6. Click OK.

Replacing a taxonomy in a projectYou can use IBM

®

Cognos®

Disclosure Management XBRL to replace an XBRLtaxonomy that is associated with a project with a mapped taxonomy.

About this task

You can use the Replace Taxonomy feature to replace a taxonomy with anothertaxonomy, if the target (replacement) taxonomy is mapped to the source (current)taxonomy.

For example, if you use a report for a quarterly filing, you can later use the samereport for an annual filing. For the quarterly filing, you can use one taxonomy,then replace that taxonomy with an annual taxonomy without needing to retag thereport.

The general process for replacing a taxonomy with a new taxonomy consists of thefollowing main steps:1. Use the Taxonomy Mapping feature to map elements between the current

taxonomy and the new taxonomy.2. Use the Replace Taxonomy feature to replace the current taxonomy with the

new taxonomy.3. Load the report in Cognos Disclosure Management XBRL and load the new

taxonomy.4. Use the Refresh > Pivot command to update the tags with the mapped

elements.

Taxonomy replacement updates the existing tags of a project with mappedelements in the target taxonomy.

If a tagged element of a tag is not mapped or set to Ignore, the tag is removed.The Cognos Disclosure Management XBRL alerts you if a tag is to be removed. Ifyou confirm the deletion, the tag is removed from the project.

Tags that are associated with elements that are split or merged are deleted.


Important: It is possible that a tag replacement might fail because of dimensionalincompatibilities between the two element's dimensional structures. This failurewould result in the removal of that tag

Procedure1. Click the Home tab and, in the Navigation pane, click Administration..2. Under XBRL, double-click Projects.3. Select the project that is associated with the taxonomy to be replaced.4. Click Replace Taxonomy.5. In the Replace Taxonomy window, select a mapped taxonomy, then click OK. If

there is no taxonomy that is mapped to the source taxonomy, the list is empty.6. If there are any unmapped elements or invalid mappings in the mapping, the

Results of Replacing the Taxonomy window opens. Review the changes to beapplied.

7. When you are satisfied with the changes, click OK.

Rebuilding the search index for a projectYou can use IBM

®

Cognos®

Disclosure Management XBRL to rebuild the searchindex for an XBRL taxonomy.

About this task

A search index makes it easier to search the Pivot Grid. You can search the PivotGrid to quickly find relationship groups and tables in projects. Rebuild a searchindex for each taxonomy to make sure that the index is up to date.

Note the following about search index generation in IBM®

Cognos®

DisclosureManagement:v When a taxonomy is imported, Cognos Disclosure Management builds a search

index for that taxonomy.v If the search index build fails on import, the first time a user searches the

taxonomy, Cognos Disclosure Management attempts to rebuild the search index.v When a taxonomy is generated from IBM

®

Cognos®

Disclosure ManagementExtension Taxonomy Editor to Cognos Disclosure Management, the search indexis rebuilt.

For more information about searching the Pivot Grid, see the IBM CognosDisclosure Management XBRL User Guide.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Taxonomies.3. Select the taxonomy where you want to rebuild the search index.4. Click Rebuild Search Index.

The Cache ManagerThe Cache Manager is used to manage and preview contents of all cachedXBRL-related files that are stored in IBM

®

Cognos®

Disclosure Management XBRL

The Cache Manager can be used in the following situations:


v If a proxy, firewall, or lack of Internet access prevents you from importing ataxonomy from a URL.

v If you want Cognos Disclosure Management XBRL to interact with files alreadylocated online before they are actually published. For example, an XBRLtaxonomy author might distribute a draft taxonomy in a .zip archive file beforepublishing it online. You can use the Cache Manager to extract the contents ofthe archive file into Cognos Disclosure Management XBRL as though it wereactually hosted online. Users can then start tagging against that taxonomy beforeit is actually published.

v If you want to save Internet bandwidth and unnecessary access to web hosts.

Important: Extension taxonomies are not typically stored in the Cache Manager.

Cached content

The Cache Manager contains files downloaded from the Internet automaticallywhile an XBRL task was performed or have been added manually. You can addcached content by performing the following tasks:v Select individual files, such as schemas or linkbases.v Include the contents of a folder that contains taxonomies that you previously

downloaded and are now available locally on your computer. You might want touse this method when you acquire a set of files that you want to store in theCache Manager, or when you want to use a cache that already exists.

v Select and extract the contents of a .zip archive file.

Important: When you include folder contents, you must also specify the domain ofthe location from where you retrieved the files. If the intent is to mimic the filesand folders on a website, the folder structure and file and folder names in theCache Manager must match those found on the target domain. If there is amismatch, the files and folders might not be processed as expected.

The Cache Manager tabThe Cache Manager tab is used to display, preview, or delete cached files.

Use the Cache Manager tab to view files that are cached. You can also downloadfiles (individual files, folders, or .zip archives) that can be used to serve futurerequests and later delete them as required.

The Cache Manager tab displays the list of currently stored files in a navigationtree that consists of folder nodes and file nodes. The folder nodes are considered tobe virtual. That is, they do not exist on your local computer but are builtdynamically according to the URLs of the added files. Folders and files cannot bemoved or reorganized from their respective positions in the navigation tree.

The following information is displayed in the columns:

Name The name of a folder node, based on the URL of the files that arecontained within that node and the names of their respective files.

Date CreatedThe date and time the files were added.

You can use the following items in the Cache Manager tab to perform varioustasks:


v Click the expand folder icon to expand a folder.v Click the collapse folder icon to collapse a folder.

Menu options

The following menu options are available when you right-click a folder in thenavigation tree:v Select the Delete option to delete the selected folder and its files from the

database, along with any subfolder and files within.v Select the Add option to add a specific file, the contents of a folder, or the

contents of an archive file to the selected folder.v Select the Refresh option to refresh the display of all folders and files in the

cache.

The following menu options are available when you right-click a file in thenavigation tree:v Select the View option to open and preview the selected file in an associated

browser or application.v Select the Copy address option to copy the URL location of the selected file to

your local clipboard.v Select the Delete option to delete the selected file from the database.v Select the Refresh option to refresh the display of all folders and files in the

cache.

Adding files to the Cache ManagerYou can add one or more files to the Cache Manager in IBM

®

Cognos®


About this task

You can add one or more files to the Cache Manager.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Cache Manager.3. In the Cache Manager tab, if required, select the folder in the navigation tree

to which you want to add files.4. If the Cache Manager contains any content, make sure that either a folder or

nothing is selected. If a file is selected, you cannot add a file to the CacheManager.

5. Click Add > Files.6. In the Add Files window, enter the actual or intended base URL of the file or

files in the Base URL field or accept the default.

Important: Files are added to the folder that has the same name as the baseURL that is displayed. All base URLs must start with http:// in the URL. Ifno existing folder matches the base URL, a new folder is created at the rootand the files are added to it.

7. If required, select the Overwrite existing files, if any checkbox.8. Click Add Files.


9. Navigate to and select the file or files that you want to add. Click Open. Thefile or files that you selected are listed in the Add Files window.

10. Review the list of files that you are adding. Select any files that you do notwant to add and click Delete.

11. Click OK. The files are added to the Cache Manager.

Adding the contents of a folder to the Cache ManagerYou can add the contents of a folder to the Cache Manager in IBM

®

Cognos®


About this task

You can add several files in a folder to the Cache Manager.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Cache Manager.3. In the Cache Manager tab, if required, select the folder in the navigation tree

to which you want to add files that are in a folder.4. If the Cache Manager contains any content, make sure that either a folder or

nothing is selected. If a file is selected, you cannot add a folder to the CacheManager.

5. Click Add > Folder.6. In the Add Folder window, enter the actual or intended base URL of the

folder in the Base URL field or accept the default.


7. If required, select the Overwrite existing files, if any checkbox.8. Click Add Folder.9. Navigate to and select the folder whose files you want to add. Click Open.

The files contained in the folder that you selected are listed in the Add Folderwindow.

10. Review the list of files that you are adding. Select any files that you do notwant to add and click Delete.

11. Click OK. The files are added to the Cache Manager.

Adding the contents of an archive file to the Cache ManagerYou can add the contents of a .zip archive file to the Cache Manager in IBM

®

Cognos®


About this task

You can add the contents of a .zip archive file to the Cache Manager.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Cache Manager.


3. In the Cache Manager tab, if required, select the folder in the navigation treeto which you want to add files in a .zip archive file.

4. If the Cache Manager contains any content, make sure that either a folder ornothing is selected. If a file is selected, you cannot add an archive file to theCache Manager.

5. Click Add > Archive.6. In the Add Archive window, enter the actual or intended base URL of the files

contained in the .zip archive file in the Base URL field or accept the default.


7. If required, select the Overwrite existing files, if any checkbox.8. Click Add Archive.9. Navigate to and select the .zip archive file whose files you want to add. Click

Open. The .zip archive folder that you selected is listed in the Add Archivewindow.

Important: Individual files cannot be selected from a .zip archive. Either allfiles or none are added. However, you can add all files and then remove fileslater from the cache if they are not required.

10. Click Delete to remove the .zip archive folder from the list if you do not wantto add the contents of that archive and want to select another.

11. Click OK. The files in the .zip archive file that you selected are extracted andadded to the Cache Manager.

Deleting a file or folder from the Cache ManagerYou can delete a file or folder from the Cache Manager in IBM

®

Cognos®

DisclosureManagement XBRL if they are no longer needed.

About this task

You can delete either an individual file or a folder. If you delete a folder, anyfolders or files that exist below it in the navigation tree are also deleted.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Cache Manager.3. In the Cache Manager tab, select a file or a folder in the navigation tree that

you want to delete.4. Click Delete. If you selected a file to delete, it is deleted. If you selected a

folder to delete, it is deleted along with any folders and files that existed underit in the navigation tree.

Previewing the contents of a file in the Cache ManagerYou can preview the contents of a file in the Cache Manager.

About this task

You can preview the contents of a file in the Cache Manager.


Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Cache Manager.3. In the Cache Manager tab, navigate to and right-click the file that you want to

preview.4. Select View. The file is downloaded to a temporary location on the local

computer and displayed in the default application for that type of file.

Refreshing the Cache ManagerYou can refresh the contents of the Cache Manager.

About this task

You can refresh the Cache Manager at any time to update its contents.

Important: You can overwrite an existing file with an updated file by specifyingand entering the base URL of the updated file and adding it to the Cache Manager.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Cache Manager.3. In the Cache Manager tab, right-click and select Refresh or click Refresh on

the Ribbon. The display of the Cache Manager content is updated.

Copying the URL address of a file in the Cache ManagerYou can copy the URL address of a file in the Cache Manager in IBM

®

Cognos®

Disclosure Management XBRL to the clipboard.

About this task

You can select a file in the Cache Manager and copy its entire URL address to theclipboard for temporary use.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Cache Manager.3. In the Cache Manager tab, right-click a file whose URL address you want to

copy and select Copy address. The URL address of the file is copied to theclipboard.

Formula linkbasesA formula linkbase is a collection of functions that can be used by a number oftaxonomies and is not necessarily tied to a particular taxonomy. You can use IBM

®

Cognos®

Disclosure Management XBRL to add formula linkbases.

Generally, a formula linkbase is a collection of functions contained in a single XMLfile that can be used by a number of taxonomies and is not tied to a particulartaxonomy. Note the following:v Formula linkbase files are re-usable.v They are not necessarily referenced by a user taxonomy for which they may be

used.


v They do not need to be imported with a user taxonomy, but can be used in anad-hoc manner.

Important: The formula linkbase must be self-contained. This means the linkbasecannot reference another file. Although a formula linkbase can be contained in anyXML file, possibly with other linkbases, schemas, and so on, IBM

®

Cognos®

Disclosure Management XBRL restricts formula linkbases to be at the root of theirown XML file.

You can add a formula linkbase that is on a local system, a connected network, ora website. After formula linkbases are added, you can edit the name anddescription of the formula linkbase, or you can delete formula linkbases that are nolonger needed.

Important: You can only import formula linkbases from URLs that are containedin a whitelist or that have been previously added to the Cache Manager. Thisapplies to formula linkbases that are added from web locations. Files added fromthe client local file system or local area network are not restricted. By default thiswhitelist contains the following Internet domains:v fasb.org and its subdomainsv xbrl.us

v xbrl.org

v sec.gov

v ifrs.org

v eurofiling.info

v eiopa.europa.eu

To add other Internet domains to the whitelist, see the topic on XBRL whitelistconfiguration settings in the IBM Cognos Disclosure Management AdministrationGuide.

Formula Linkbase tabThe Formula Linkbase tab displays information about the formula linkbases addedto IBM

®

Cognos®


The Formula Linkbase tab displays the formula linkbases for which you havepermission to view or edit.

To open the Formula Linkbase tab, click Administration under XBRL anddouble-click Formula Linkbases.

You can view the following information in the columns of the Formula Linkbasetab:

Name The user-specified name of each formula linkbase.

DescriptionOptional: A description of the formula linkbase, entered when the formulalinkbase was added or edited later.

LocationThe location of the formula linkbase.


Table 5. Icons in the Ribbon for the Formula Linkbase tab


Refresh Used to refresh the information in the Formula Linkbasetab.

Add Used to add a formula linkbase to Cognos DisclosureManagement XBRL from the local system or by using aURL.

Edit Used to edit the name and description about the selectedformula linkbase.

Delete Used to remove the selected formula linkbase from CognosDisclosure Management XBRL.

Adding a formula linkbase from a local fileYou can import a formula linkbase that is on the local system into IBM

®

Cognos®


Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Formula Linkbase.3. Click Add > Formula Linkbase From File.4. In the Add Formula Linkbase window, specify a name for the formula linkbase.5. Optional: Specify a description for the formula linkbase.6. Click Browse. The Choose file to attach window opens.7. Browse to the location of the formula linkbase, and select the formula linkbase

file.8. Click OK.

Results

The formula linkbase is added.

Adding a formula linkbase from a URLYou can use IBM

®

Cognos®

Disclosure Management XBRL to import a formulalinkbase that is on a website by referencing a URL.

About this task

If a copy of the formula linkbase has been added to the cache manager, the copy inthe cache manager will be added and not the version found at the URL. Thistechnique can be used to add formula linkbases that other XBRL artifacts expect tofind at a URL but which are not actually there. For example, when an authorprovides a draft copy that is not actually at the specified URL.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Formula Linkbases.3. Click Add > Formula Linkbase From URL.


4. In the Add Formula Linkbase window, specify a name for the formula linkbase.5. Optional: Specify a description for the formula linkbase. The description can

contain a maximum of 512 characters.6. Enter the location of the formula linkbase by using the URL of the entry point.7. Click OK.

Results

The formula linkbase is added.

Editing the name and description of a formula linkbaseYou can use IBM

®

Cognos®

Disclosure Management XBRL to edit the name anddescription that was assigned to a formula linkbase when it was created.

About this task

You can use this command to change the name and description of the formulalinkbase, but you cannot edit the content of the formula linkbase.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Formula Linkbases.3. Click Edit.4. In the Edit window, select the formula linkbase that you want to edit.5. Change the name or description of the formula linkbase.6. Click OK.

Deleting a formula linkbaseYou can use IBM

®

Cognos®

Disclosure Management XBRL to delete a formulalinkbase.

Procedure1. Click the Home tab and, in the Navigation pane, click Administration.2. Under XBRL, double-click Formula Linkbases.3. Select the formula linkbase to delete.4. Click Delete.

COREP and FINREPIf you are a European user who must file reports for COREP (Common Reporting)or FINREP (Financial Reporting), you should use the filing package for COREPand FINREP that is available in IBM

®

Cognos®


The filing package contains all the needs of the templates in the document titledImplementing Technical Standard (ITS). This document describes the rules for thedata that should be reported, and the timing and method for reporting. You canfind the ITS document on the European Banking Authority website(www.eba.europa.eu).

For current information about working with COREP and FINREP in CognosDisclosure Management XBRL, and for more information about open and closedtemplates, see the article titled IBM Cognos Disclosure Management COREP


http://www.eba.europa.eu

http://www.ibm.com/support/docview.wss?uid=swg27041241

FINREP Technical Notes® (http://www.ibm.com/support/docview.wss?uid=swg27041241).


http://www.ibm.com/support/docview.wss?uid=swg27041241


Appendix A. Accessibility features

IBM Cognos Disclosure Management has accessibility features that help users whohave a physical disability to use the product.

Keyboard shortcutsIBM Cognos Disclosure Management includes keyboard shortcuts to help younavigate the product and perform tasks.

The following keyboard shortcuts are based on U.S. standard keyboards.

Table 6. General keyboard shortcuts

Applies to Action Shortcut keys

General Perform the command for an active commandbutton.

Enter

General Move forward to the next item in the tabindex order. Cycle to the first tab index whenat the end.

Tab

General Move backward to the previous item in thetab index order. Cycle to the last tab indexwhen at the beginning.

Shift+Tab

Check boxes Select or clear the checkbox. Spacebar

Menus Navigate down a menu and select a menuitem.

Down arrow and thenEnter

Menus Navigate up a menu and select a menu item. Up arrow and then Enter

Scrolling Scroll down. Down arrow

Scrolling Scroll up. Up arrow

Zooming Zooming in. Ctrl and +, orCtrl+Mouse wheel up

Zooming Zooming out. Ctrl and -, or Ctrl+Mousewheel down

Zooming Return to default zoom level. Ctrl+0

Navigation Reload the current page. F5

Navigation Move backward to the previously openedpage.

Alt+Left Arrow,Backspace

Navigation Move forward to the previously opened page. Alt+Right Arrow,Shift+Backspace

Navigation Stop a page from loading. Escape

Search Open a search box to perform a search on thecurrent page.

Ctrl+F, F3

Search Find the next match of the searched text onthe current page.

Ctrl+G, F3

Search Find the previous match of the searched texton the page.

Ctrl+Shift+G, Shift+F3


IBM and accessibilitySee the IBM Accessibility Center for more information about the commitment thatIBM has to accessibility.

The IBM Accessibility Center (http://www.ibm.com/able) is available online.


http://www-03.ibm.com/able/

Appendix B. Multiple versions of Microsoft Office

Your reports in IBM®

Cognos®

Disclosure Management can contain Excel, Word,and PowerPoint objects. Some aspects of your reports and report objects dependon the version of Microsoft Office that was used to create the report object, and theversion of Microsoft Office that you use to open the report.

The following list shows the versions of Microsoft Office that you and other usersof your report might use to create Excel, Word, and PowerPoint objects:v Microsoft Office 2003v Microsoft Office 2003 with the Microsoft Office Compatibility Pack for Word,

Excel, and PowerPointv Microsoft Office 2007v Microsoft Office 2010

Your reports can contain Excel, Word, and PowerPoint objects. The extension of thefile name depends on the version of Microsoft Office that was used to create thereport object.

Table 7. Extensions for report objects in Microsoft Office 2003, 2007, and 2010

Report object typeExtension in MicrosoftOffice 2003

Extension in MicrosoftOffice 2007 and 2010

Excel object .xls .xlsx

Word object .doc .docx

PowerPoint object .ppt .pptx

Extensions for Microsoft Office 2003, Microsoft Office 2007, and Microsoft Office2010 are supported wherever the extension for Microsoft Office 2007 and MicrosoftOffice 2010 is the same.

Restriction: Macros applied to report objects are not preserved when you save thereport object.

If all report objects in your report are created with the same version of MicrosoftOffice, and all users of your report use the same version of Microsoft Office, youdo not need to read the rest of the topics in this section.

However, if any report objects in your report are created with different versions ofMicrosoft Office, or some users use a different version of Microsoft Office, read thefollowing sections for useful tips on how to work with your report and reportobjects.

Effect of multiple versions of Microsoft Office if you use MicrosoftOffice 2003

If you use Microsoft Office 2003, some aspects of your reports in IBM®

Cognos®

Disclosure Management depend on the version of Microsoft Office that was usedto create various report objects. The version of Microsoft Office that you use canaffect actions such as opening reports and report objects, exporting report objects,and generating reports.


Important: You can use the Compatibility Pack for Word, Excel, and PowerPoint.The compatibility pack upgrades the functionality of Microsoft Office 2003 so thatit works more smoothly with later versions of Microsoft Office. You can downloadthe compatibility pack from the Microsoft website.

Opening reports and report objects

If you use Microsoft Office 2003, consult the following table to learn about howdifferent Microsoft Office versions affect opening reports and report objects.

Table 8. Effect of multiple Microsoft Office versions on opening reports and report objects

SituationIf you use Microsoft Office2003

If you use Microsoft Office2003 plus the compatibilitypack

If the report contains reportobjects that were created inMicrosoft Office 2003 only

You can open the report andall report objects normally.

You can open the report andall report objects normally.

If the report contains reportobjects that were created in alater version of MicrosoftOffice

You cannot open the reportor view report objects.

To open the report, you mustinstall the compatibility pack,or upgrade to the version ofMicrosoft Office that wasused to create the reportobject.

You can open the report andall report objects. You viewlater report objects inMicrosoft Office 2003 format,but no changes are made inthe database.

When you save a later reportobject, you automaticallysave it in Microsoft Office2003 format, and you mightlose features or formattingspecific to the later version.

To view or save the reportobject in its original format,you must upgrade to theversion of Microsoft Officethat was used to create thereport object.

Important: You might open a report in Microsoft Office 2003, and then, while thereport is open, someone might create a report object for the same report in a laterversion of Microsoft Office. In this situation, you can still view the report while itis open, but you cannot view the new report object. If you close the report, youcannot open it again.

Copying and pasting report objects

If you use Microsoft Office 2003, consult the following table to learn about howdifferent Microsoft Office versions affect copying and pasting report objects.


Table 9. Effect of multiple Microsoft Office versions on copying and pasting report objects




You can copy and paste areport object normally byright-clicking the reportobject and then using theCopy and Paste options.

You can copy and paste areport object normally byright-clicking the reportobject and then using theCopy and Paste options.


You can copy and pastereport objects if you do notopen the object. The pastedreport object is retrievedfrom the last saved state tothe database.

To copy and paste reportobjects, you must install thecompatibility pack, orupgrade to the version ofMicrosoft Office that wasused to create the reportobject.

You can copy and paste areport object by right-clickingthe report object and thenusing theCopy and Pasteoptions. You automaticallysave the pasted report objectin Microsoft Office 2003format, and you might losefeatures or formattingspecific to the later version.

To save the pasted reportobject in its original format,you must upgrade to theversion of Microsoft Officethat was used to create thereport object.

Working with shared objects

If you use Microsoft Office 2003, consult the following table to learn about howdifferent Microsoft Office versions affect shared objects.

Table 10. Effect of multiple Microsoft Office versions on shared objects




You can work with sharedobjects normally.

You can work with sharedobjects normally.

Appendix B. Multiple versions of Microsoft Office 61

Table 10. Effect of multiple Microsoft Office versions on shared objects (continued)




You cannot work with sharedobjects.

To work with shared objects,you must install thecompatibility pack, orupgrade to the version ofMicrosoft Office that wasused to create the sharedobject.

Report objects are opened inMicrosoft Office 2003 format.When you try to save thereport object, you receive amessage in which you mustspecify whether you want tosave in Microsoft Office 2003format.

ReferenceThe content cannotbe modified. Alinked objectactually has nocontent, so when anobject is opened, thecontent is retrievedfrom the originalsource object. Thiscontent opens in theversion of MicrosoftOffice that is onyour computer, andyou might losefeatures orformatting specificto the later version.

Copy The content can bemodified because acopy is treated likeany other reportobject that hascontent. All latershared report objectsare saved in theversion of MicrosoftOffice that you use,and you might losefeatures orformatting specificto the later version.

To view and save the sharedobject in its original format,you must upgrade to theversion of Microsoft Officethat was used to create thereport object.

Exporting Excel objects

If you use Microsoft Office 2003, consult the following table to learn about howdifferent Microsoft Office versions affect Excel object exports.


Table 11. Effect of multiple Microsoft Office versions on exporting Excel objects




You can export report objectsnormally.

You can export report objectsnormally.


If you export report objects,Cognos DisclosureManagement retrieves themost recently saved versionof the report objects from thedatabase

You automatically open thelater object in MicrosoftOffice 2003 format, and youmight lose features orformatting specific to thelater version. When youexport the object, you receivea message in which youmust specify whether youwant to export in MicrosoftOffice 2003 format.

To export the object in itsoriginal format, you mustupgrade to the version ofMicrosoft Office that wasused to create the reportobject.

Viewing and comparing audit trails or snapshots

If you use Microsoft Office 2003, consult the following table to learn about howdifferent Microsoft Office versions affect audit trails and snapshots.

Restriction: If you work in Microsoft Office 2003 or 2007, you can work with onlyone instance of a PowerPoint object at a time. When you view audit trails forPowerPoint objects, the audit trail content does not load because of this limitation.You will receive a message in which you can save the logs separately. If you workin a later version of Microsoft Office, this restriction does not apply.

Table 12. Effect of multiple Microsoft Office versions on audit trails or snapshots



If the report contains reportobjects that were created inMicrosoft Office 2003 only, orif all snapshots were createdin Microsoft Office 2003 only

You can view and compareaudit trails or snapshotsnormally.

You can view and compareaudit trails or snapshotsnormally.


Table 12. Effect of multiple Microsoft Office versions on audit trails or snapshots (continued)



If the report contains reportobjects that were created in alater version of MicrosoftOffice, or if at least one ofthe snapshots was created ina later version of MicrosoftOffice

You cannot view or compareaudit trails or snapshots.

To view audit trails orsnapshots, you must installthe compatibility pack, orupgrade to the version ofMicrosoft Office that wasused to create the later reportobjects or snapshots.

You can view and compareaudit trails or snapshots.When you select an audittrail entry or a snapshot, youview it in Microsoft Office2003 format, and you mightnot see features or formattingspecific to the later version.The changes are not saved tothe database.

To view and compare audittrails or snapshots in theiroriginal format, you mustupgrade to the version ofMicrosoft Office that wasused to create the reportobject or snapshot.

Generating reports

If you use Microsoft Office 2003, consult the following table to learn about howdifferent Microsoft Office versions affect generating reports.

Table 13. Effect of multiple Microsoft Office versions on generating reports




You can generate the reportnormally. The report isgenerated as a .doc file.

You can generate the reportnormally. The report isgenerated as a .doc file.


You cannot generate thereport.

To generate the report, youmust install the compatibilitypack, or upgrade to theversion of Microsoft Officethat was used to create thereport object.

You can generate the report.All later report objects areconverted to Microsoft Office2003 format on your localmachine, and you might losefeatures or formattingspecific to the later version.However, the version is notchanged in the database.

To generate the report withreport objects in theiroriginal format, you mustupgrade to the version ofMicrosoft Office that wasused to create the reportobjects.


Performing report rollovers

If you use Microsoft Office 2003, consult the following table to learn about howdifferent Microsoft Office versions affect report rollovers.

Table 14. Effect of multiple Microsoft Office versions on report rollovers




You can perform a reportrollover normally.

You can perform a reportrollover normally.


If you perform a reportrollover, Cognos DisclosureManagement retrieves themost recently saved versionof the report objects from thedatabase.

You can perform a reportrollover. All later reportobjects are saved in theformat of the version ofMicrosoft Office that youuse, and you might losefeatures or formattingspecific to the later version.

To roll over the report in itsoriginal format, you mustupgrade to the version ofMicrosoft Office that wasused to create the reportobjects.

Effect of multiple versions of Microsoft Office if you use MicrosoftOffice 2007, 2010 or 2013

When you use Microsoft Office 2007, Microsoft Office 2010, or Microsoft Office2013, some aspects of your reports in IBM

®

Cognos®

Disclosure Managementdepend on the version of Microsoft Office that was used to create various reportobjects. The version of Microsoft Office that you use can affect actions such asopening reports and report objects, pasting and exporting report objects, andgenerating reports.

Opening reports and report objects

Consult the following table to learn about how different Microsoft Office versionsaffect opening reports and report objects.

Table 15. Effect of multiple Microsoft Office versions on opening reports and report objects

Situation Effect

If the report contains report objects thatwere created in an earlier version ofMicrosoft Office

You can open and save reports and reportobjects. When you save report objects, youautomatically save them in the format of theversion of Microsoft Office that you use.

If the report contains report objects thatwere created only in the version of MicrosoftOffice that you use

You can open and save reports and reportobjects normally.


Table 15. Effect of multiple Microsoft Office versions on opening reports and reportobjects (continued)

Situation Effect

If the report contains report objects thatwere created in a later version of MicrosoftOffice

You view the later report object in theformat of the version of Microsoft Office thatyou use, and you might not see features orformatting specific to the later version.However, no changes are made in thedatabase.

If a report object is saved in Microsoft Office2007 and then you open it in a later versionof Microsoft Office and then save, the reportobject is saved in Microsoft Office 2007format, even though you are working in alater version.

To view a report object in its original format,you must upgrade to the version ofMicrosoft Office that was used to create thereport object.

Copying and pasting report objects

Consult the following table to learn about how different Microsoft Office versionsaffect copying and pasting report objects.

Table 16. Effect of multiple Microsoft Office versions on copying and pasting report objects

Situation Effect


You can copy and paste a report object byright-clicking the report object and thenusing the Copy and Paste options. Whenyou save a pasted report object, youautomatically save it in the format of theversion of Microsoft Office that you use.


You can copy and paste a report objectnormally by right-clicking the report objectand then using the Copy and Paste options.


You can copy and paste a report object byright-clicking the report object and thenusing the Copy and Paste options. All laterreport objects are saved in the format of theversion of Microsoft Office that you use, andyou might lose features or formattingspecific to the later version. The originalreport object remains in its original format.

To view and save a pasted report object inits original format, you must upgrade to theversion of Microsoft Office that was used tocreate the report object.

Working with shared objects

Consult the following table to learn about how different Microsoft Office versionsaffect shared objects.


Table 17. Effect of multiple Microsoft Office versions on shared objects

Situation Effect


You can work with shared objects. Allcopied report objects are saved in the formatof the version of Microsoft Office that youuse.


You can work with shared objects normally.


Report objects are opened in the format ofthe version of Microsoft Office that you use.When you save the report object, youreceive a message in which you must specifywhether you want to save in the format ofthe version of Microsoft Office that you use.

ReferenceThe content cannot be modified. Alinked object actually has nocontent, so when an object isopened, the content is retrievedfrom the original source object. Thiscontent opens in the version ofMicrosoft Office that is on yourcomputer, and you might losefeatures or formatting specific tothe later version.

Copy The content can be modifiedbecause a copy is treated like anyother report object that has content.All later shared report objects aresaved in the version of MicrosoftOffice that you use, and you mightlose features or formatting specificto the later version.

To view a shared object in its originalformat, you must upgrade to the version ofMicrosoft Office that was used to create thereport object.

Exporting report objects

Consult the following table to learn about how different Microsoft Office versionsaffect report object exports.

Table 18. Effect of multiple Microsoft Office versions on exporting report objects

Situation Effect


You can export report objects. All earlierreport objects are saved in the format of theversion of Microsoft Office that you use.


You can export report objects normally.


Table 18. Effect of multiple Microsoft Office versions on exporting report objects (continued)

Situation Effect


You can export report objects. All laterreport objects are saved in the format of theversion of Microsoft Office that you use, andyou might lose features or formattingspecific to the later version.

To export a report object in its originalformat, you must upgrade to the version ofMicrosoft Office that was used to create thereport object.

Viewing and comparing audit trails or snapshots

Consult the following table to learn about how different Microsoft Office versionsaffect audit trails and snapshots.

Restriction: If you work in Microsoft Office 2003 or 2007, you can work with onlyone instance of a PowerPoint object at a time. When you view audit trails forPowerPoint objects, the audit trail content does not load because of this limitation.You will receive a message in which you can save the logs separately. If you workin a later version of Microsoft Office, this restriction does not apply.

Table 19. Effect of multiple Microsoft Office versions on audit trails or snapshots

Situation Effect

If the report contains report objects thatwere created in an earlier version ofMicrosoft Office, or if the snapshots werecreated in an earlier version of MicrosoftOffice

You can view and compare audit trails orsnapshots. When you select an audit trailentry or snapshot, you view it in the formatof the version of Microsoft Office that youuse. The changes are not saved to thedatabase.

If the report contains report objects thatwere created only in the version of MicrosoftOffice that you use, or if the snapshots werecreated only in the version of MicrosoftOffice that you use

You can view and compare audit trails orsnapshots normally.

If the report contains report objects thatwere created in a later version of MicrosoftOffice, or if at least one of the snapshots wascreated in a later version of Microsoft Office

You can view and compare audit trails orsnapshots. When you select an audit trailentry or a snapshot, you view it in theformat of the version of Microsoft Office thatyou use, and you might not see features orformatting specific to the later version. Thechanges are not saved to the database.

To view an audit trail entry or snapshot inits original format, you must upgrade to theversion of Microsoft Office that was used tocreate the report objects in the audit trail orthe snapshot.

Generating reports

Consult the following table to learn about how different Microsoft Office versionsaffect report generation.


Table 20. Effect of multiple Microsoft Office versions on generating reports

Situation Effect


You can generate the report. All earlierreport objects are saved in the format of theversion of Microsoft Office that you use. Thereport is generated as a .docx file.


You can generate the report normally. Thereport is generated as a .docx file.


You can generate the report. All later reportobjects are saved in the format of the versionof Microsoft Office that you use, and youmight lose features or formatting specific tothe later version. The report is generated asa .docx file.

To generate the report in its original format,you must upgrade to the version ofMicrosoft Office that was used to create thereport object.

Performing report rollovers

Consult the following table to learn about how different Microsoft Office versionsaffect report rollovers.

Table 21. Effect of multiple Microsoft Office versions on report rollovers

Situation Effect


You can perform a report rollover. All laterreport objects are saved in the format of theversion of Microsoft Office that you use, andyou might lose features or formattingspecific to the later version.


You can perform a report rollover normally.


You can perform a report rollover. All laterreport objects are saved in the format of theversion of Microsoft Office that you use, andyou might lose features or formattingspecific to the later version.

To roll over the report in its original format,you must upgrade to the version ofMicrosoft Office that was used to create thereport object.



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Glossary

This glossary provides terms and definitions forthe Cognos Disclosure Management software andproducts.

The following cross-references are used in thisglossary:v See refers you from a nonpreferred term to the

preferred term or from an abbreviation to thespelled-out form.

v See also refers you to a related or contrastingterm.

For other terms and definitions, see the IBMTerminology website (opens in new window).

“A” “B” “C” “D” on page 76 “E” on page 76 “F”on page 77 “H” on page 77 “I” on page 77 “L” onpage 77 “M” on page 77 “N” on page 77 “O” onpage 77 “P” on page 77 “Q” on page 78 “R” onpage 78 “S” on page 78 “T” on page 78 “U” onpage 79 “V” on page 79 “W” on page 79 “X” onpage 79

Aabstract element

An element for which the attributeabstract in its XML schema declarationhas the value true and which, therefore,cannot be used in an XML instancedocument. See also concrete element.

administratorA person responsible for administrativetasks such as access authorization andcontent management. Administrators canalso grant levels of authority to users.

application query variableA query variable that is available for allreports.

application serverA server program in a distributednetwork that provides the executionenvironment for an application program.

arc A syntactic structure that representsrelationships in XBRL. Possiblerelationships are between pairs ofconcepts in a taxonomy, between concepts

and resources in a taxonomy, andbetween facts and footnotes in an instancedocument.

attachmentA file that is attached to an email messageor other electronic document.

audit reportA report that contains audit history ofreport objects.

audit trailA detailed analysis of all changes that aremade to reports or report objects.

Bbidi See bidirectional.

bidirectional (bidi)Pertaining to scripts such as Arabic andHebrew that generally run from right toleft, except for numbers, which run fromleft to right.

bidirectional mappingA mapping in XBRL in which the elementin either taxonomy can be considered thesource element.

Cclient A software program or computer that

requests services from a server.

complex typeA type definition for an XML element thatcontains nested structures.

conceptA description of information in XBRL. Seealso fact.

concrete elementAn element for which the attributeabstract in its XML schema declarationhas the value of false and which thereforemight appear in an instance document.See also abstract element.

configuration fileA file that contains the values ofconfiguration parameters.


http://www-306.ibm.com/software/globalization/terminology/

http://www-306.ibm.com/software/globalization/terminology/

content modelThe representation of any data that maybe contained inside an XML element.There are four kinds of content models:element content, mixed content, EMPTYcontent and ANY content.

contextAn element in an XBRL instancedocument that defines the entity, period,and scenario that provide understandingfor the values of items.

CSV fileA text file that contains comma-separatedvalues. A CSV file is commonly used toexchange files between database systemsand applications that use differentformats.

custom dashboardA dashboard that is created by the userfrom widgets and various data sources tomeet specific requirements. It is notsupplied with the application. See alsofixed dashboard.

custom groupA group that is used to organize reportobjects in a report according to theirpurpose or content. All other reportobjects are filtered out if they are notassigned to the custom group.

Ddashboard

An interface that integrates data from avariety of sources and provides a unifieddisplay of relevant and in-contextinformation.

database serverA software program that uses a databasemanager to provide database services toother software programs or computers.

data sourceThe physical connection to a datarepository such as a relational database,an OLAP cube, or a Microsoft Excel file.

Discoverable Taxonomy Set (DTS)A collection of taxonomy schemas andlinkbases. The DTS includes all taxonomyschemas and linkbases that can bediscovered by following links orreferences in the taxonomy schemas andlinkbases included in the DTS.

DTS See Discoverable Taxonomy Set.

duplicate itemAn item that has the same concept asanother item in the same context underthe same parent, as defined in the XBRLspecification.

Eelement

In markup languages, a basic unitconsisting of a start tag, end tag,associated attributes and their values, andany text that is contained between thetwo.

encryption keyA mathematical value that allowscomponents to verify that they are incommunication with the expected server.Encryption keys are based on a public orprivate key pair that is created during theinstallation process.

entity The business that an XBRL report relatesto.

entity identifierA string that uniquely identifies areporting entity according to an entityscheme.

entity schemeA framework for referencing namingauthorities for business entities, in theform of a namespace URI.

exhibitA mandatory document that is requiredby the regulatory body, along with thereport itself. See also supportingdocument.

explicit dimensionA dimension in XBRL whose members areknown and defined before use.

extended linkA link that associates an arbitrary numberof resources. The participating resourcescan be any combination of remote andlocal.

eXtensible Business Reporting Language(XBRL)

A communication method for electronicbusiness reporting.

extension taxonomyAn extension of a base taxonomy that


includes all the changes that are requiredfor the specific reporting requirements ofan entity.

Ffact A specific piece of information that is

described by a concept in XBRL. See alsoconcept, measure.

fixed dashboardA dashboard that is supplied with theapplication to provide report and datasource information in a graphical format.See also custom dashboard.

footer Text that is formatted to be in the bottommargin of printed pages in a document.See also header.

footnoteA supporting piece of XBRL informationthat is tied to a fact.

formula linkbaseA collection of functions that can be usedby a number of taxonomies and is notnecessarily tied to a particular taxonomy.

Hheader

Text that is formatted to be in the topmargin of printed pages in a document.See also footer.

hypercubeAn XBRL construct that representsmultidimensional data.

Iinline XBRL

A standard for embedding XBRLfragments into an HTML document.

instance documentAn XML file that contains facts as definedby a taxonomy. Instance documentscontain business reporting data withassociated values and contexts.

item An element in the substitution group forthe XBRL item element. The item containsthe value of the simple fact and areference to the context that is required tointerpret that fact.

Llinkbase

A collection of XML Linking Language(XLink) extended links that can be usedto document the semantics of concepts ina taxonomy.

locatorAn XML element that supplies anXpointer reference to the taxonomyschema element definitions that uniquelyidentify each concept.

Mmeasure

A component that is used to define a unitin XBRL. For example, the unit km/s(kilometers per second) contains twomeasures: kilometers and seconds. Seealso fact.

Nnamespace

In XML and XQuery, a uniform resourceidentifier (URI) that provides a uniquename to associate with the element,attribute, and type definitions in an XMLschema or with the names of elements,attributes, types, functions, and errors inXQuery expressions.

Oorphan tag

An XBRL tag that has becomedisassociated from its data source.

orphan variableA reference variable that does not containan accompanying source declaration in areport.

Ppivot grid

An area of the screen that is used to viewand interact with the XBRL instance data.

projectA framework for holding the data andmetadata that refers to an XBRL instancedocument.

Glossary 77

Qquery A request for information from a database

that is based on specific conditions: forexample, a request for a list of allcustomers in a customer table whosebalances are greater than USD1000.

query variableA variable that is used to filter datasource queries.

Rreference object

A shared object that is referenced withinthe same report, or in a different report. Areference object does not contain its owncontent.

reference variableA variable that is used to hold content forreport automation.

relationship groupA set of relationships between XBRLconcepts.

report object query variableA variable that is used to filter datasource queries for a particular reportobject. After the value of the variable hasbeen overridden at the report level, it canbe further overridden to filter the resultset for the report object.

report query variableA variable that is used to filter datasource queries at the report level. Thevalue of the variable can be overridden tofilter the result set for all report objectsreferencing that query.

resourceAn XML fragment that is containedwithin an extended link that providesadditional information about concepts oritems.

role See relationship group.

Sshared object

A report object that is made available forits content to be referenced within thesame report or across reports.

silent installationAn installation that does not sendmessages to the console but instead storesmessages and errors in log files. A silentinstallation can use response files for datainput.

simple typeIn the XML, a type that cannot haveelement content and cannot carryattributes. Elements that contain numbers(and strings, and dates, and so on) but donot contain any sub-elements are said tohave simple types.

snapshotThe content of a report or report objectcaptured at a specific moment in time.

supporting documentAn additional optional document that acompany chooses to submit along withthe mandatory content. See also exhibit.

Ttag A link between an XBRL fact and its

source data, such as a report object or theresult of a query.

taxonomyA description of a multidimensional datastore expressed in XML.

taxonomy schemaA core document that, in conjunction withother artifacts, defines an XBRL taxonomy.

text blockAn assembly of one or more sections oftext, which might include escaped HTML,that is drawn from one or more reportingobjects in XBRL.

transformation setA sequence of transformations that areapplied consecutively.

tuple An XML structure that is used to groupconcepts in an XBRL taxonomy that mustbe understood together.

typed dimensionA dimension in XBRL that is composed ofa variable set of members that mustconform to a specific type that is definedby using XML schema.


Uunit A quantity that is used as a standard of

measurement. For example, in XBRL, theunit km/s (kilometers per second)contains two measures: kilometers andseconds.

user groupA group consisting of one or moredefined individual users, identified by asingle group name.

Vvalidation

The checking of data or code forcorrectness or for compliance withapplicable standards, rules, andconventions.

variableA representation of a changeable value.

Wwidget

A graphic element, such as a chart orgrid, that displays a particular type ofinformation in a dashboard.

workflowA process that is used to track theprogress of a report object towardscompletion.

write-back processA process that gives users the ability toedit the data in a query and save theupdated data back to an OLAP source.

XXBRL See eXtensible Business Reporting

Language.

Glossary 79


Index

Numerics10-K reports 610-Q reports 620-F reports 6

Aairline reports 7annual reports 7archive files

adding to Cache Manager 49

Bbidirectional mapping

overview 37board books 7

CCache Manager

adding archive files to 49adding files to 48adding folders to 49Cache Manager tab 47content 46copying URL address of files in 51deleting files from 50deleting folders from 50overview 46previewing contents of files 50refreshing contents of 51

Canadian reporting 6Common Reporting system

See COREPCOREP

overview 54corporate reporting 7

EEDGAR HTML

overview 11elements

mapping between taxonomies 37entity identifiers

adding 36associating with projects 22deleting 37editing 37overview 34permissions 14

entity schemesadding 35deleting 36editing 35overview 34permissions 14

Excel objectseffect of multiple versions of Microsoft Office on version

2003 60effect of multiple versions of Microsoft Office on version


2010 65file extensions 59

Ffacts

See unitsfiles

adding to Cache Manager 48copying URL address of, in Cache Manager 51deleting from Cache Manager 50previewing in Cache Manager 50

filing indicatorsCOREP 54

Financial Reporting systemSee COREP

FINREPSee COREP

foldersadding to Cache Manager 49deleting from Cache Manager 50

Form 363 6Form 41 7formula linkbase

adding from local files 53adding from URLs 53deleting 54editing names and descriptions 54importing from local files 53importing from URLs 53overview 52

formula linkbasesmethods 51overview 51

fractional factsSee units

Ggeneration

multiple time periods 31glossary 75

IIBM Cognos Disclosure Management XBRL

administration overview 13features 5

industry reporting 7inline XBRL

editing setting for 20enabling 20, 23enabling projects for query tagging 24

internal reports 7


item aspectsreplacing in a project 23

MManagement Discussion and Analysis (MD&A) reports 6measures

adding 27deleting 28editing 27overview 26permissions 14

Microsoft Officeoverview 59version 2003 60version 2007 65version 2010 65

monetary factsSee units

Nnamespaces

adding 25deleting 26editing 26overview 25permissions 14

new functionalityVersion 10.2.2 4XBRL Version 10.2.2 Fix Pack 1 3XBRL Version 10.2.2.1 3XBRL Version 10.2.3 2XBRL Version 10.2.3.1 1, 2

numeric factsSee units

OOffice

See Microsoft Office

Ppermissions

denying for a specific user 15XBRL 13XBRL users 14

PowerPoint objectseffect of multiple versions of Microsoft Office on version




pretagged templatesCOREP 54

projectsadding 20associating with aspects 22associating with entity identifiers 22associating with time periods 22associating with units 22deleting 24

projects (continued)editing 20inline XBRL 23, 24manage typed dimensions 21overview 10, 19permissions 14rebuilding the search index in 46replacing item aspects in 23replacing taxonomies in 45

Qquarterly reports 7query tags

editing setting for 20enabling 20, 24

Rreports

annual 7Canadian 6corporate 7examples 5industry 7internal 7quarterly 7statutory 6UK 6

Ssearch index

rebuilding 46security

XBRL 13statutory reporting 6

Ttags

overview 11permissions 14taxonomies 9

taxonomiesadding from local files 17adding from URLs 18deleting 19editing names and descriptions 18entity identifiers 34entity schemes 34importing from local files 17importing from URLs 18locations of 13measures 26migrating between taxonomies 37namespaces and 25overview 9, 15, 16permissions 14projects and 19rebuilding the search index in projects 46replacing 45time periods 29transformations and transformation sets 32units 26


taxonomy mappingbidirectional mapping 37editing 45element IDs 42interface 40local names 44methods 37overview 37

time periodsadding 30associating with projects 22deleting 31editing 30generating multiple 31overview 29permissions 14

transformations and transformation setsadding 33changing the process order of transformations in

transformation sets 33deleting 34editing 33overview 10, 32permissions 14

tuplesoverview 11

UUK reports 6units

adding 28associating with projects 22deleting 29editing 29overview 26permissions 14

WWord objects

effect of multiple versions of Microsoft Office on version2003 60

Word objects (continued)effect of multiple versions of Microsoft Office on version



XXBRL

entity identifiers 34entity schemes 34features 5formula linkbase 52formula linkbases 51importing formula linkbase from local files 53importing formula linkbase from URLs 53importing taxonomies from local files 17importing taxonomies from URLs 18interface 9measures 26namespaces 25overriding group permissions 15overview 5permissions 13projects 19security 13setting permissions 14tagging 11taxonomies 9, 15, 16taxonomy mapping 37time periods 29transformations and transformation sets 32tuples 11units 26

Zzip files

adding to Cache Manager 49

Index 83

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