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Welcome to IRIS OpeniXBRL. IRIS OpeniXBRL is an online application which can convert Microsoft Word documents into iXBRL.
The IRIS OpeniXBRL service is provided as an interactive website. This means that it is used entirely through your internet browser. The following browsers are supported:
Firefox vs. 3.5
Firefox vs. 3.6
Internet Explorer 7
Internet Explorer 8
You do not need a copy of Word installed on your computer unless you wish to edit the original accounts document.
IRIS OpeniXBRL has different user roles for different types of user:
Service Provider Preparer (prepares iXBRL filings from Word documents)
Serivce Provider Admin (prepares iXBRL filing from Word documents and has administrative rights to create and disable users)
IRIS OpeniXBRL Admin (administrative role only to create and disable all users, including IRIS OpeniXBRL Admins and Service Provider Admins)
This manual contains information for users with Service Provider Admin and Service Provider Preparer roles. These are the only roles that allow you to convert Word 2007 accounts to an iXBRL document.
You should already have been provided with credentials to log in to IRIS OpeniXBRL. To get started, use an Internet browser to navigate to the log in page and enter your username and password. After logging in for the first time, you will be directed to the home page. From here you can create new filings and use IRIS OpeniXBRL's intelligent assisted tagging process to create an iXBRL document from a set of Word 2007 accounts.
To return to the home page at any time, click Home on the IRIS OpeniXBRL menu bar.
This chapter describes how to ensure that the source accounts are prepared correctly for use with IRIS OpeniXBRL.
It is useful in this section to know the version of Word that you are running. You can see which version of Word you have by looking at the splash screen that shows when Word is starting up or asking your support desk.
IRIS OpeniXBRL accepts Word files in ".docx" format, this is the normal file format for Microsoft Word 2007. However, if the original document is in the ".doc" format used by all earlier versions of Word, then accounts must be converted for use with IRIS OpeniXBRL.
To find out what format the accounts are in, browse to where the document is stored and look for either ".doc" or ".docx" at the end of the filename. If this is not displayed on your computer, then right-click on the file and click Properties, a dialogue box should open with an entry for Type of File.
If you find that the file is not in the correct format, suggested methods of converting a ".doc" file to a Word 2007 ".docx" file are given below:
Open the document in Word 2007 and save as a ".docx" file
Download and install the Office compatibility pack which will allow saving as ".docx" format from Word 2003. Further information on using the Office compatibility pack can be found in Microsoft support: How to open and save Word 2007 in earlier versions of Office programs.
IRIS OpeniXBRL has advanced tagging features that analyse the tables in your document and allow you to apply tags to multiple related facts with minimal input. In order to use this functionality, financial data in the accounts should be organised into Word tables.
If the data in the filing is in another format, for example, text has been aligned to create the look of a table, then these should be converted to table format prior to uploading to IRIS OpeniXBRL. Help on converting text into Word table format can be found in the following locations depending on your version of Word
IRIS OpeniXBRL will not allow tagging of data that is contained in embedded Excel tables. Word pastes Excel information as a Word table by default, but sometimes these are pasted such that the spreadsheet itself is embedded in the document.
If Excel is used as the source for tables in the accounts then these should be copied to the accounts using the default paste command. If an Excel spreadsheet is already embedded in the document then the data may be copied from the embedded Excel and pasted as a Word table and then the embedded sheet removed.
Once tables are in Word format then there are no special requirements for the ways in which columns or rows are labelled. IRIS OpeniXBRL can intelligently read financial tables in order to work out their meaning.
IRIS OpeniXBRL paginates iXBRL filings in order to make it easier for users to navigate documents, find specific tables and sections from the original Word document, and to keep any page number references accurate wherever possible. However, iXBRL page numbers will not always match up exactly with those of the Word document.
IRIS OpeniXBRL will always honour hard page breaks in a Word document. Therefore if users wish to ensure that pagination always matches that of the original Word document, hard page breaks should be inserted after each page before it is uploaded.
Not all types of Word content are recognised by IRIS OpeniXBRL this is mainly because they do not have a suitable representation in the iXBRL standard. If unsupported types of content are included in the uploaded accounts, then they will not be included in the final iXBRL filing. This means that it will not be possible to tag or view the information they contain.
There are three main types of information that are not supported by IRIS OpeniXBRL as listed below:
Embedded Content
Excel Spreadsheets
Powerpoint Presentations
Embedded Files
Special Text Constructs
Footers
Headers
Hyperlinks
Signatures
Office Smart Tags
Rich Content
Images
Charts
Smart Art
Pictures
Equations
Care should be taken that taggable or other information required for the filing is not included in the source document using these content types.
IRIS OpeniXBRL uses the term Filer to represent the entity making a submission to HMRC. Each Filing represents a single document. Typically, a filer will submit one filing per reporting period.
To add a new filer, use the IRIS OpeniXBRL menu bar to navigate to the Manage Filers page.
Click on the Add New Filer button, fill in the required information, and click Add Filer.
To add a new filing, use the IRIS OpeniXBRL menu bar to navigate to the Manage Filings page and click Add New Filing. Fill in the required information and click Add Filing. The start and end dates you provide will be used to determine the filing's reporting period.
Immediately after creating a new filing, you will be prompted to upload a document for tagging. Use the Browse button to browse to a Word 2007 document on your file system and click Upload to proceed.
At this point, there may be a message asking you to review the upload. This will list the types of unsupported content that was found in the document. Click Add Filing to accept that this content will not be included in the final iXBRL document or Cancel to upload another document.
IRIS OpeniXBRL uses a locking mechanism to prevent users attempting to edit filings or filers concurrently. You will be unable to edit a locked filing or filer until the user who is already editing logs out, unlocks the filing, or is automatically logged out by session expiry after 30 minutes of inactivity. If a filing or filer is locked, the tooltip on the padlock icon next to its name will display the email address of the user who currently holds the lock.
A user can unlock a filing that they have locked by clicking Unlock next to the appropriate filer in the table on the Manage Filers page.
IRIS OpeniXBRL uses an intelligent learning system to make tag suggestions based on built-in training data. Every time you confirm that IRIS OpeniXBRL has made a correct suggestion, it will be more confident in making the same, or a similar, suggestion next time. There are two modes of tagging: Auto tagging and Manual Tagging. When uploading a document, Auto tag is on by default.
When you Auto tag an uploaded document, IRIS OpeniXBRL will automatically make tagging suggestions for values reported in financial tables. To be recognised as a financial table, column headings must contain dates (representing context) and rows must contain line item labels. For such tables, IRIS OpeniXBRL will make a suggestion for each cell. These are only suggestions, and to include the suggested tags in the final iXBRL document, you must confirm that the suggestions are correct (see Reviewing Auto tag Suggestions).
IRIS OpeniXBRL does not detect units when suggesting contexts based on table column head- ings. By default, the suggested unit will be '£'. When suggesting line items for tables, IRIS OpeniXBRL uses the context information to ensure that only valid suggestions are made. This means that by default, all line item suggestions will be for monetary concepts. If the column context should have an alternative unit (e.g. 'pure' or 'shares'), then you should review the context first (and confirm it as described in Reviewing Auto tag Suggestions) and then refresh the line item suggestions by clicking the Auto Tag button above the table (visible on mouseover).
When auto tagging, IRIS OpeniXBRL uses the default members for all dimensions. If you need to select alternative dimension values for tags in a table, or if a particular dimension does not have a default, then these will have to be chosen when reviewing the contexts or line items (see Reviewing Auto tag Suggestions) for that table. See Dimensions for more information.
Auto tagging a document (as described above) automatically makes suggestions for all financial tables in a document. Alternatively, you can open the document in IRIS OpeniXBRL and choose which tables to tag, and add tags outside tables. To do this, open the filing from the Home or Manage Filings page and click Tag Document.
Select the text you wish to tag.
Click Select Concept.
Choose a concept using the Search field, or select a concept from the taxonomy browser.
Click Select Concept.
The concept you choose must have a suitable Type for the text you have selected. For example, if you choose the concept "Cash in hand", which has a Monetary type, your selection must be numerical.
After choosing a concept, you can change it by clicking Change Concept.
Set tag details by choosing appropriate values from the drop down lists in the Tag Details panel:
Period: The period for the tagged value. By default IRIS OpeniXBRL will use the filing period for duration concepts, and the filing period end date for instant concepts.
Sign: Specifies whether the sign (+/-) of this tag should be inverted (Numerical concepts only).
Unit: The unit for the selected value (Numerical concepts only).
Accuracy: Accuracy of the selected value (Numerical concepts only).
Scale: Scale of the selected value (Numerical concepts only).
Percentage tags will always have their scale set to 0.01 in order to transform the reported values into the equivalent decimal fraction.
Some tags require additional dimensional information to convey extra context for the value reported. The taxonomy you are reporting against (UK-GAAP or IFRS) has a number of dimensions sets. In some cases, the selected concept will only be valid for one dimension set and the Dimension Set drop down will not be editable. If there is more than one option for dimension set, you should select the correct one. Having selected a dimension set, you should select a value for each of the dimensions within the set. In the example below:
"Operating activities, consolidated" is the dimension set.
Operating activities, Consolidation and Restatements are dimensions.
"Discontinued operations", "Company" and "Restated amount" are the selected values for the dimensions above.
"Company" is the default value for the Consolidation dimension.
Some dimensions will have default values and others will require you to make a selection before applying the tag.
Some tags are required to be reported within a grouping (also known as a tuple). These tags generally represent items which require more than one piece of information to make sense, for example a value for a particular cost and a description of that cost. If the concept you have selected for a tag should be reported within a grouping, you will be prompted to provide one after confirming the details entered in the Tag Details panel.
If the tag is the first in a particular grouping you should select a [New] grouping, and otherwise choose an existing grouping from the drop down list. To confirm which existing grouping is the one you intend to use, roll your mouse over it to see which details have already been reported in that grouping.
Some groupings require certain tags to be reported together and disallow reporting one tag without another. If you report one (or more) tags in a grouping but omit a corresponding re- quired tag, the grouping will be iXBRL invalid. IRIS OpeniXBRL indicates this with a red pin icon. When you export iXBRL you will be warned that the invalid groupings will not be included in the exported iXBRL.
Having entered all the necessary information to apply the tag to the selection, click Apply Tag. You can edit the information later by clicking on the existing tag in the document.
Navigate to the table you wish to tag.
Click Auto Tag.
Confirm suggestions as described in Reviewing Auto tag Suggestions.
When submitting a filing to HMRC, you are required to include certain disclosures which do not usually appear as text in a set of accounts. To add these disclosures to the iXBRL document, click Add hidden tags in the Tagging Area (Filing Details > Tag Document).
The Hidden Tags screen is separated into two lists – the lower list contains concepts which can be added to your filing, whilst the upper list shows what concepts have already been added to the iXBRL document.
Select concepts from the lower list, and then choose an appropriate value from the Reported value drop down list on the right hand pane. You should also fill in the dimensional information, and groupings as described above.
To add the selected disclosure to the iXBRL document, click Add Tag- the added tag will now appear in the Current Hidden Tags list. To edit or delete a tag which has been created, click on the desired concept in the Current Hidden Tags list and make the necessary changes in the right hand pane selecting Update Tag or Delete Tag as necessary. Tags referring to the same concept can also be added, for example to report multiple directors signing a report. This is achieved by again selecting the required tag from the Add Hidden Tags list and adding it as before.
When auto tagging a document, or an individual table, IRIS OpeniXBRL makes suggestions for contexts and line items in financial tables. These suggestions must be reviewed and confirmed before they are written to iXBRL.
From the tagging area (Filing Details > Tag Document) click Review. Review is divided into the review of contexts (the columns in a financial table), and line items (the rows in a financial table). Both contexts and line items must be confirmed for the values in the table cells to appear in the iXBRL.
The review panel displays the number of contexts and line items which require review. Use the checkboxes to determine the order of review. By default, IRIS OpeniXBRL will take you through all tables in the document, beginning on the page which is currently open in the document on the left hand side of the window.
When presented with a context for review, the corresponding table column will be highlighted in green in the document on the left hand side of the page, and the suggested details on the right. You should compare the table and the details, updating any details where necessary, and then click Confirm (or Clear if this table column should not be tagged). At this point, IRIS OpeniXBRL will ask if you want to apply this confirmation to all contexts with the same label, or to continue confirming contexts one by one. After confirmation, you will be presented with the next context for review.
When presented with a line item for review, the corresponding table row will be highlighted in green in the document on the left hand side of the page, and the concept suggestions on the right, along with a confidence rating. You should compare the table and the suggested details. If the suggestion is correct, click Confirm. If it is not correct, either choose another concept from the list of suggestions, or click Other Concepts to search the taxonomy for another concept. You should also consider whether the suggested sign is correct. For example, if you have reported a net loss with a positive figure, and tagged it with a profit concept, the value should have its sign inverted.
If you do not want to tag the line item at all, click Clear. Having confirmed a line item, you will be presented with the next one for review.
Every time you confirm a line item, IRIS OpeniXBRL will learn the new information, improving future suggestions.
Reviewing contexts and line items as described above takes you through the suggestions for all financial tables in document order. Instead of doing this, you can click on column headings and table rows in any order in the document, confirming each one. After a tag has been confirmed, you can still edit it using this method – IRIS OpeniXBRL will only use the data from latest confirmation for learning.
IRIS OpeniXBRL provides support for you to export your Word 2007 document during the tag- ging process. For example, you may want to:
Edit some figures
Alter the formatting of the document
Add or remove content from the document
To export a Word document part way through the tagging process, open the filing from the Home or Manage Filings page and click on Export Word Document. Confirming the export will lock the document to further tagging until it has been re-imported. After marking the document as exported, you can download it, make edits in Microsoft Word, and then re-import the document back into IRIS OpeniXBRL using the Import Document button.
When re-importing an exported Word document, IRIS OpeniXBRL will report the changes made which have affected any confirmed tags.
When you have completed the tagging and review process, you can export the iXBRL document to save to your file system by clicking Export iXBRL on the Filing Details page. This iXBRL document is an HTML document containing all confirmed iXBRL tags embedded into it.