Glossary

• iXBRL - inline eXtensible Business Reporting Language - electronic communication language for business and financial data, which can be read by both computers and humans. It is a bridge between HTML (hypertext mark-up language – normally used on websites) and XBRL to enable XBRL documents to be read by humans, preserving the branding and formatting of the data sent. All reports in the UK must be filed in Inline XBRL format; as such IRIS Accounts Production and Business Tax are now iXBRL Compliant.

• Instance document - an iXBRL version of a financial report, containing a set of values which can be understood by reference to the taxonomies on which the instance is based. An instance is created by matching business data against a taxonomy. Every instance must reference the taxonomies on which it is based, so that its contents can be understood. It is a technical file intended for consumption by appropriate software, not easily read by humans.

• Taxonomies - the dictionaries used in XBRL to define specific tags for individual items of data, for instance “net profit”. Taxonomies are presented in the same format as the financial reports they typically represent. The full list of Taxonomies can be found in the Mapping Tool, in both the Mapping Control tab for selection and the Taxonomy Browser for reference. The Taxonomy is displayed using the XBRL.org’s specified presentation view.

• Presentation view - a view of the taxonomies in a user friendly format with user friendly labels to represent the concepts contained within the taxonomy.

• Taxonomy browser - the taxonomy browser allows a user to see the taxonomy presentation view as provided by XBRL UK.

• Concept Label - the human-readable tag which uniquely identifies each data item in the taxonomy. These are the individual selectable tags that are contained within the Taxonomy list within the IRIS Tag Editor Mapping Control tab. These labels are unique to the data type selected when the specified Context and dimension are applied to it.

• Concept Id - this is the computer readable version of the taxonomy concept Label. The concept is used and within the instance document as a unique reference for the tagged data in the reports. This concept Id can be seen for reference against each of the Concept Labels within the taxonomy browser.

• Concept type - this is the selected items data format, such as; monetary, numeric, text string and so on. Depending on the data type of the selected value within IRIS for tagging, will then depict which concept can be selected for tagging from within the Taxonomy list, as these are date type dependant.

• Context Reference - all tags have a period type which identifies whether they are measured as an instant, such as at a particular point in time, or over a duration, such as for a period.

The taxonomy defines if a Concept Label has Context Reference defined as an instant or a duration, IRIS will provide applicable options to select from based on this taxonomy setting, such as for an instant, options for c/fwd current year, b/fwd current year, c/fwd last year or b/fwd last year for a duration Current year or Last Year.

• Dimensions - taxonomy dimensions represent the different forms in which financial data may be reported. Concept Labels may only exist once in the taxonomy, but dimensions can be used to tag the different forms in which it is reported

• Turnover - dimensions can be used to tag a turnover figure for a specific geographic market, or tag a turnover figure for a continuing operation.

• Tangible fixed assets, additions - dimensions can be used to tag individual addition figures for each type of assets and to tag additions relating to owned assets or leased assets.

• For the majority of concept labels there are default dimensions, these default dimension will be pre-defined within IRIS. Where this is not the case the user will be automatically directed to specify the relevant dimension to apply to the selected data concept. If dimensions are set to a default they can be selected to the appropriate dimension for the report item being tagged.

• Mapping attributes - additional information associated with the data which is being tagged required to create a valid iXBRL instance.

• Decimals attribute - the degree to which numbers have been rounded and will vary automatically in IRIS depending on the report run, for instance round pounds/round thousands. Manually tagged items in the data screens must have this attribute set by the user.

• Unit Reference attribute - represents the unit of measure, and is required for numeric concepts, for instance monetary elements would have a monetary unit type, GBP. These values will be automatically populated by IRIS

• Format attribute - represents the format which the tagged data is in, for instance if a figure is given in the format 10,000 the format would be set to Comma-separated number.

• Negate attribute - used to represent when a figure should be negative in the instance document. Some labels can be reported a profits or losses or increases or decreases, the negate option is used to establish which item the value tagged represents.

For example, when tagging a value with the following concept label - Operating profit (loss), the value could be a profit or a loss, but be presented the same way:

1. The profit for the year was £10,000

2. The loss for the year was £10,000

• Tuple groupings - are a XBRL term for groupings of related data items that can only be properly understood when used in conjunction with one another, or data items which are required to be used repetitively in instance documents.

• Hidden section - an area within the iXBRL instance document, where data items are tagged that are not directly associated with a report item. It is not possible to see these items as tagged from the report view in the tag editor. The tag report can be used to display the details of these tags.