Link Role Registry

Roles:

restatedLabel (role)

Status and Syntax

URI

http://www.xbrl.org/2006/role/restatedLabel

Status

ACK

Date

2006-02-21

href

http://www.xbrl.org/lrr/role/restated-2006-02-21.xsd#restatedLabel

Requirement

At times an entity may restate certain account balances for financial reporting purposes. This may only occur according to specific reporting rules. For example, an entity may restate an equity account balance, say "Reserves", due to an accounting change or fundamental error under International Financial Reporting Standards (IFRS). A separate label role is provided for such reporting of restated amounts, should they occur. The restated amount within a financial statement might provide a label such as "Reserves, Restated Balance" to which this label role would be assigned to identify this type of label. Taxonomy creators would use this label role and provide a label which could be used on concepts that could be restated. Typically, these would be used on equity accounts.

Definition

The label for a concept when presenting values that have been restated from their value as originally reported.

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

negated (role)

Status and Syntax

URI

http://xbrl.us/us-gaap/role/label/negated

Status

REC

Date

2009-04-30

href

http://www.xbrl.org/lrr/role/negated-2008-03-31.xsd#negated

Requirement

Users need a way to indicate that when a numeric value is displayed, it should be presented multiplied by -1, which may also require a change in the label.

Definition

When this label is the preferred label on a presentation arc whose target is an element having a numeric type, a conforming processor will not only present the fact using the specified label but will also present the its fact values negated.

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

negatedPeriodEnd (role)

Status and Syntax

URI

http://xbrl.us/us-gaap/role/label/negatedPeriodEnd

Status

REC

Date

2009-04-30

href

http://www.xbrl.org/lrr/role/negated-2008-03-31.xsd#negatedPeriodEnd

Requirement

Users need a way to indicate that when a numeric value is displayed, it should be presented multiplied by -1, which may also require a change in the label.

Definition

When this label is the preferred label on a presentation arc whose target is element having a numeric type, a conforming processor will not only present the fact using the specified label but will also present the its fact values negated.

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

negatedPeriodStart (role)

Status and Syntax

URI

http://xbrl.us/us-gaap/role/label/negatedPeriodStart

Status

REC

Date

2009-04-30

href

http://www.xbrl.org/lrr/role/negated-2008-03-31.xsd#negatedPeriodStart

Requirement

Users need a way to indicate that when a numeric value is displayed, it should be presented multiplied by -1, which may also require a change in the label.

Definition

When this label is the preferred label on a presentation arc whose target is an element having a numeric type, a conforming processor will not only present the fact using the specified label but will also present the its fact values negated.

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

negatedTotal (role)

Status and Syntax

URI

http://xbrl.us/us-gaap/role/label/negatedTotal

Status

REC

Date

2009-04-30

href

http://www.xbrl.org/lrr/role/negated-2008-03-31.xsd#negatedTotal

Requirement

Users need a way to indicate that when a numeric value is displayed, it should be presented multiplied by -1, which may also require a change in the label.

Definition

When this label is the preferred label on a presentation arc whose target is an element having a numeric type, a conforming processor will not only present the fact using the specified label but will also present the its fact values negated.

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

RolePeriodStartNegativeLabel (role)

Status and Syntax

URI

http://info.edinet-fsa.go.jp/jp/fr/gaap/role/periodStartNegativeLabel

Status

ACK

Date

2007-11-07

href

http://www.xbrl.org/lrr/role/jpfr-role-2007-11-07.xsd#RolePeriodStartNegativeLabel

Requirement

The role periodStartNegativeLabel is needed because this is a frequent convention used for indicating negative value at the beginning of the period, for example:"Deficit of the beginning of the period"

Definition

Label that indicates negative value at the beginning of the period. For instance, "Deficit of the beginning of the period".

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

RolePeriodEndNegativeLabel (role)

Status and Syntax

URI

http://info.edinet-fsa.go.jp/jp/fr/gaap/role/periodEndNegativeLabel

Status

ACK

Date

2007-11-07

href

http://www.xbrl.org/lrr/role/jpfr-role-2007-11-07.xsd#RolePeriodEndNegativeLabel

Requirement

The role periodEndNegativeLabel is needed because this is a frequent convention used for indicating negative value at the end of the period, for example:"Deficit of the end of the period"

Definition

Label that indicates term end negative value.　For instance, "Deficit of the end of the period".

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

RolePositiveOrNegativeLabel (role)

Status and Syntax

URI

http://info.edinet-fsa.go.jp/jp/fr/gaap/role/positiveOrNegativeLabel

Status

ACK

Date

2007-11-07

href

http://www.xbrl.org/lrr/role/jpfr-role-2007-11-07.xsd#RolePositiveOrNegativeLabel

Requirement

The role positiveOrNegativeLabel is needed because this is a frequent convention used for indicating positive or negative value, for example:"Operating profit or operating loss"

Definition

Label that indicates positive value or negative value.　For instance, "Operating profit or operating loss"

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

RolePeriodStartPositiveOrNegativeLabel (role)

Status and Syntax

URI

http://info.edinet-fsa.go.jp/jp/fr/gaap/role/periodStartPositiveOrNegativeLabel

Status

ACK

Date

2007-11-07

href

http://www.xbrl.org/lrr/role/jpfr-role-2007-11-07.xsd#RolePeriodStartPositiveOrNegativeLabel

Requirement

The role periodStartPositiveOrNegativeLabel is needed because this is a frequent convention used for indicating positive or negative value at the beginning of the period, for example:"Surplus at the beginning of the period and deficit at the beginning of the period"

Definition

Label that indicates positive value or negative value at the beginning of the period. For instance, "Surplus at the beginning of the period and deficit at the beginning of the period".

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

RolePeriodEndPositiveOrNegativeLabel (role)

Status and Syntax

URI

http://info.edinet-fsa.go.jp/jp/fr/gaap/role/periodEndPositiveOrNegativeLabel

Status

ACK

Date

2007-11-07

href

http://www.xbrl.org/lrr/role/jpfr-role-2007-11-07.xsd#RolePeriodEndPositiveOrNegativeLabel

Requirement

The role periodEndPositiveOrNegativeLabel is needed because this is a frequent convention used for indicating positive or negative value at the end of the period, for example:"Surplus at the end of the period and deficit at the end of the period"

Definition

Label that indicates positive value or negative value at the end of the period. For instance, "Surplus at the end of the period and deficit at the end of the period".

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

RoleNotesNumber (role)

Status and Syntax

URI

http://info.edinet-fsa.go.jp/jp/fr/gaap/role/NotesNumber

Status

IWD

Date

2007-11-07

href

http://www.xbrl.org/lrr/role/jpfr-role-2007-11-07.xsd#RoleNotesNumber

Requirement

The role NotesNumber is needed because this is a frequent convention used for indicating note number,for example:"*1 1,000". "*1" is note number in this example.

Definition

Footnote that shows note number.

On Elements

link:footnote

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

RoleNotesNumberPeriodStart (role)

Status and Syntax

URI

http://info.edinet-fsa.go.jp/jp/fr/gaap/role/NotesNumberPeriodStart

Status

IWD

Date

2007-11-07

href

http://www.xbrl.org/lrr/role/jpfr-role-2007-11-07.xsd#RoleNotesNumberPeriodStart

Requirement

The role NotesNumberPeriodStart indicates a note number only when it appears on a beginning balance, such as with preferredLabel of periodStart.

Definition

Footnote that shows note number at the beginning of the period.

On Elements

link:footnote

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

RoleNotesNumberPeriodEnd (role)

Status and Syntax

URI

http://info.edinet-fsa.go.jp/jp/fr/gaap/role/NotesNumberPeriodEnd

Status

IWD

Date

2007-11-07

href

http://www.xbrl.org/lrr/role/jpfr-role-2007-11-07.xsd#RoleNotesNumberPeriodEnd

Requirement

The role NotesNumberPeriodEnd iindicates a note number only when it appears on an ending balance, such as with preferredLabel of periodEnd.

Definition

Footnote that shows note number at the end of the period.

On Elements

link:footnote

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

negatedLabel (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/negatedLabel

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Label for a concept, when the value being presented should be negated (sign of the value should be "flipped"). For example, the standard and standard positive labels might be "profit (loss) after tax" and the negated labels "loss (profit) after tax".

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

negatedPeriodEndLabel (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/negatedPeriodEndLabel

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Label for a concept, when the value being presented should be negated (sign of the value should be "flipped"). For example, the standard and standard positive labels might be "profit (loss) after tax" and the negated labels "loss (profit) after tax".

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

negatedPeriodStartLabel (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/negatedPeriodStartLabel

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Label for a concept, when the value being presented should be negated (sign of the value should be "flipped"). For example, the standard and standard positive labels might be "profit (loss) after tax" and the negated labels "loss (profit) after tax".

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

negatedTotalLabel (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/negatedTotalLabel

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Label for a concept, when the value being presented should be negated (sign of the value should be "flipped"). For example, the standard and standard positive labels might be "profit (loss) after tax" and the negated labels "loss (profit) after tax".

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

negatedNetLabel (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/negatedNetLabel

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Label for a concept, when the value being presented should be negated (sign of the value should be "flipped"). For example, the standard and standard positive labels might be "profit (loss) after tax" and the negated labels "loss (profit) after tax".

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

negatedTerseLabel (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/negatedTerseLabel

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Label for a concept, when the value being presented should be negated (sign of the value should be "flipped"). For example, the standard and standard positive labels might be "profit (loss) after tax" and the negated labels "loss (profit) after tax".

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

negativePeriodStartLabel (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/negativePeriodStartLabel

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/negative-2009-12-16.xsd#negativePeriodStartLabel

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Label for a concept, when the value being presented is negative.

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

negativePeriodEndLabel (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/negativePeriodEndLabel

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/negative-2009-12-16.xsd#negativePeriodEndLabel

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Label for a concept, when the value being presented is negative.

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

negativePeriodStartTotalLabel (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/negativePeriodStartTotalLabel

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/negative-2009-12-16.xsd#negativePeriodStartTotalLabel

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Label for a concept, when the value being presented is negative.

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

negativePeriodEndTotalLabel (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/negativePeriodEndTotalLabel

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/negative-2009-12-16.xsd#negativePeriodEndTotalLabel

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Label for a concept, when the value being presented is negative.

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

positivePeriodStartLabel (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/positivePeriodStartLabel

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/positive-2009-12-16.xsd#positivePeriodStartLabel

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Label for a concept, when the value being presented is positive.

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

positivePeriodEndLabel (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/positivePeriodEndLabel

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/positive-2009-12-16.xsd#positivePeriodEndLabel

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Label for a concept, when the value being presented is positive.

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

positivePeriodStartTotalLabel (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/positivePeriodStartTotalLabel

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/positive-2009-12-16.xsd#positivePeriodStartTotalLabel

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Label for a concept, when the value being presented is positive.

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

positivePeriodEndTotalLabel (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/positivePeriodEndTotalLabel

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/positive-2009-12-16.xsd#positivePeriodEndTotalLabel

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Label for a concept, when the value being presented is positive.

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

netLabel (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/netLabel

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

The label for a concept for use in presenting values associated with the concept when it is being reported as the net of a set of other values. Net labels allows for expressing different labels than the one which would be used as total label if the presentation tree represents gross/net calculation instead of traditional calculation roll-up. For example standard label for "Property, plant and equipment" can have total label "Total property, plant and equipment" and net label "Net property, plant and equipment".

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

deprecatedLabel (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/deprecatedLabel

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/deprecated-2009-12-16.xsd#deprecatedLabel

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

The label for a concept indicating that the concept has been deprecated, with further explanation as needed.

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

deprecatedDateLabel (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/deprecatedDateLabel

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/deprecated-2009-12-16.xsd#deprecatedDateLabel

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

The label for a concept containing only the date as of which the concept was deprecated.

On Elements

link:label

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

commonPracticeRef (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/commonPracticeRef

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd#commonPracticeRef

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Reference for common practice disclosure relating to the concept. Replaces former reference to common practice (ie using part name with value IFRS-CP) and enables common practice reference to a given point in a literature (for example commonPracticeRef to Name:IAS, Number:16, Paragraph:24). The content of the common practice disclosure is the same as other references (so for example contains parts Name, Number, IssueDate, Paragraph).

On Elements

link:reference

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

nonauthoritativeLiteratureRef (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/nonauthoritativeLiteratureRef

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd#nonauthoritativeLiteratureRef

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Reference to non-authoritative literature. Can be used to relate a concept to additional literature (academic literature, accounting firm guidelines, entity-specific guidelines, etc.).

On Elements

link:reference

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

recognitionRef (role)

Status and Syntax

URI

http://www.xbrl.org/2009/role/recognitionRef

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd#recognitionRef

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Reference for recognition and derecognition. Enables the expression of additional financial reporting semantic for a concept.

On Elements

link:reference

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

property (role)

Status and Syntax

URI

https://www.xbrl.org/2022/role/property

Status

CR

Date

2022-09-28

href

http://www.xbrl.org/lrr/role/property-2022-09-28.xsd#property

Requirement

Taxonomy authors need to add structured information to taxonomy components that is not external to the taxonomy. Such information may include implementation notes to assist with tagging or milestone details pertaining to the concept, such as creation date. Providing standardised roles facilitates taxonomy users understanding of the reference resources.

Definition

Structured information about a component defined in a taxonomy specified as a key-value pair, for properties that are not language-specific.

On Elements

link:reference

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

true

Instance Impact

false

Validation

A concept MUST NOT have multiple reference parts with the same element using the "property" resource role (error code {https://xbrl.org/2022/role/property/error}multipleValuesForProperty). This constraint is global, and applies across all references and extended link roles within the taxonomy.

Conformance

propertyWithLang (role)

Status and Syntax

URI

https://www.xbrl.org/2022/role/propertyWithLang

Status

CR

Date

2022-09-28

href

http://www.xbrl.org/lrr/role/property-2022-09-28.xsd#propertyWithLang

Requirement

Taxonomy authors need to add structured information to taxonomy components that is not external to the taxonomy. Such information may include implementation notes to assist with tagging or milestone details pertaining to the concept, such as creation date. Providing standardised roles facilitates taxonomy users understanding of the reference resources.

Definition

Structured information about a component defined in a taxonomy specified as a key-value pair, for properties that can be specified in multiple languages.

On Elements

link:reference

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

true

Instance Impact

false

Validation

A concept MUST NOT have multiple reference parts with the same element and the same effective xml:lang value using the "propertyWithLang" resource role (error code {https://xbrl.org/2022/role/property/error}multipleValuesForProperty). This constraint is global, and applies across all references and extended link roles within the taxonomy.

Conformance

Arc roles:

ArcroleGrossNet (arcrole)

Status and Syntax

URI

http://info.edinet-fsa.go.jp/jp/fr/gaap/arcrole/Gross-Net

Status

ACK

Date

2007-11-07

href

http://www.xbrl.org/lrr/arcrole/jpfr-arcrole-2007-11-07.xsd#ArcroleGrossNet

Requirement

The arcrole Gross-Net is needed to relate gross element to net element.

Definition

The arcrole to relate gross element to net element.

On Elements

link:definitionArc

Attributes On

Allowed Cycles

none

Abstract Source

prohibited

Abstract Target

prohibited

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance

ArcroleGrossAllowance (arcrole)

Status and Syntax

URI

http://info.edinet-fsa.go.jp/jp/fr/gaap/arcrole/Gross-Allowance

Status

ACK

Date

2007-11-07

href

http://www.xbrl.org/lrr/arcrole/jpfr-arcrole-2007-11-07.xsd#ArcroleGrossAllowance

Requirement

The arcrole Gross-Allowance is needed to allowance element.

Definition

The arcrole to relate gross element to allowance element.

On Elements

link:definitionArc

Attributes On

Allowed Cycles

none

Abstract Source

prohibited

Abstract Target

prohibited

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance

ArcroleGrossAccumulatedDepreciation (arcrole)

Status and Syntax

URI

http://info.edinet-fsa.go.jp/jp/fr/gaap/arcrole/Gross-AccumulatedDepreciation

Status

ACK

Date

2007-11-07

href

http://www.xbrl.org/lrr/arcrole/jpfr-arcrole-2007-11-07.xsd#ArcroleGrossAccumulatedDepreciation

Requirement

The arcrole Gross-AccumulatedDepreciation is needed to relate gross element to accumulated depreciation element.

Definition

The arcrole to relate gross element to accumulated depreciation element.

On Elements

link:definitionArc

Attributes On

Allowed Cycles

none

Abstract Source

prohibited

Abstract Target

prohibited

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance

ArcroleGrossAccumulatedImpairmentLoss (arcrole)

Status and Syntax

URI

http://info.edinet-fsa.go.jp/jp/fr/gaap/arcrole/Gross-AccumulatedImpairmentLoss

Status

ACK

Date

2007-11-07

href

http://www.xbrl.org/lrr/arcrole/jpfr-arcrole-2007-11-07.xsd#ArcroleGrossAccumulatedImpairmentLoss

Requirement

The arcrole Gross-AccumulatedImpairmentLoss is needed to relate gross element to accumulated impairment loss element.

Definition

The arcrole to relate gross element to accumulated impairment loss element.

On Elements

link:definitionArc

Attributes On

Allowed Cycles

none

Abstract Source

prohibited

Abstract Target

prohibited

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance

ArcroleGrossAccumulatedDepreciationAndImpairmentLoss (arcrole)

Status and Syntax

URI

http://info.edinet-fsa.go.jp/jp/fr/gaap/arcrole/Gross-AccumulatedDepreciationAndImpairmentLoss

Status

ACK

Date

2007-11-07

href

http://www.xbrl.org/lrr/arcrole/jpfr-arcrole-2007-11-07.xsd#ArcroleGrossAccumulatedDepreciationAndImpairmentLoss

Requirement

The arcrole Gross-AccumulatedDepreciationAndImpairmentLoss is needed to relate gross element to accumulated depreciation and impairment loss element.

Definition

The arcrole to relate gross element to accumulated depreciation and impairment loss element.

On Elements

link:definitionArc

Attributes On

Allowed Cycles

none

Abstract Source

prohibited

Abstract Target

prohibited

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance

fact-explanatoryFact (arcrole)

Status and Syntax

URI

http://www.xbrl.org/2009/arcrole/fact-explanatoryFact

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd#fact-explanatoryFact

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Arcrole for linking fact with explanatory fact in instance document footnote link.

On Elements

link:footnoteArc

Attributes On

Allowed Cycles

none

Abstract Source

prohibited

Abstract Target

prohibited

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance

dep-concept-deprecatedConcept (arcrole)

Status and Syntax

URI

http://www.xbrl.org/2009/arcrole/dep-concept-deprecatedConcept

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/arcrole/deprecated-2009-12-16.xsd#dep-concept-deprecatedConcept

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Indicates what the replacement concepts is for the deprecated concept is.

On Elements

link:definitionArc

Attributes On

Allowed Cycles

undirected

Abstract Source

prohibited

Abstract Target

prohibited

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance

dep-aggregateConcept-deprecatedPartConcept (arcrole)

Status and Syntax

URI

http://www.xbrl.org/2009/arcrole/dep-aggregateConcept-deprecatedPartConcept

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/arcrole/deprecated-2009-12-16.xsd#dep-aggregateConcept-deprecatedPartConcept

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Indicates that the deprecated concept is combined with another deprecated concept to a define a new replacement concept.

On Elements

link:definitionArc

Attributes On

Allowed Cycles

undirected

Abstract Source

prohibited

Abstract Target

prohibited

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance

dep-dimensionallyQualifiedConcept-deprecatedConcept (arcrole)

Status and Syntax

URI

http://www.xbrl.org/2009/arcrole/dep-dimensionallyQualifiedConcept-deprecatedConcept

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/arcrole/deprecated-2009-12-16.xsd#dep-dimensionallyQualifiedConcept-deprecatedConcept

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Indicates that the deprecated concept has been qualified by a dimension. The item is removed because that same value now appears in a table.

On Elements

link:definitionArc

Attributes On

Allowed Cycles

undirected

Abstract Source

prohibited

Abstract Target

prohibited

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance

dep-mutuallyExclusiveConcept-deprecatedConcept (arcrole)

Status and Syntax

URI

http://www.xbrl.org/2009/arcrole/dep-mutuallyExclusiveConcept-deprecatedConcept

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/arcrole/deprecated-2009-12-16.xsd#dep-mutuallyExclusiveConcept-deprecatedConcept

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Indicates that the deprecated concept can be replaced by 2 or more replacement items but cannot be split between the replacement concepts.

On Elements

link:definitionArc

Attributes On

Allowed Cycles

undirected

Abstract Source

prohibited

Abstract Target

prohibited

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance

dep-partConcept-deprecatedAggregateConcept (arcrole)

Status and Syntax

URI

http://www.xbrl.org/2009/arcrole/dep-partConcept-deprecatedAggregateConcept

Status

REC

Date

2010-10-25

href

http://www.xbrl.org/lrr/arcrole/deprecated-2009-12-16.xsd#dep-partConcept-deprecatedAggregateConcept

Requirement

Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.

Definition

Indicates that the deprecated concept can be replaced by 2 or more replacement items and can be split between the replacement concepts as the issuer deems appropriate.

On Elements

link:definitionArc

Attributes On

Allowed Cycles

undirected

Abstract Source

prohibited

Abstract Target

prohibited

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance

parent-child (arcrole)

Status and Syntax

URI

http://www.xbrl.org/2013/arcrole/parent-child

Status

REC

Date

2013-09-19

href

http://www.xbrl.org/lrr/arcrole/parent-child-2013-09-19.xsd#parent-child

Definition

This arc role is used on generic arcs to define presentation relationships between arbitrary elements in an XBRL DTS, not limited to XBRL 2.1 concepts. Directed cycles are not allowed. Software may use the network defined by relationships having this arcrole to arrange the relative position of elements displayed to a user. The generic preferred label attribute may appear on an arc with this arcrole.

On Elements

gen:arc

Attributes On

preferredLabel

Allowed Cycles

undirected

Abstract Source

optional

Abstract Target

optional

Version and Impact

Version

2.1

Edition Date

2003-12-31

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance

wider-narrower (arcrole)

Status and Syntax

URI

http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower

Status

ACK

Date

2018-11-21

href

http://www.xbrl.org/lrr/arcrole/esma-arcrole-2018-11-21.xsd#wider-narrower

Requirement

As per the ANNEX IV of the Draft Regulatory Technical Standards on European Single Electronic Formats, the issuers shall ensure that the issuer's extension taxonomy concepts marking up the IFRS consolidated financial statements' statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows are anchored to one or more base taxonomy concepts.

Definition

An anchoring mechanism that links source concepts of wider scope and meaning to target concepts with narrower scope and meaning where one end of the link is identified as an extension concept and the other end as a base taxonomy concept. This arcrole is intended for use on reporting concepts, and is not intended for use between domain members or other dimensional components.

On Elements

link:definitionArc

Attributes On

Allowed Cycles

undirected

Abstract Source

prohibited

Abstract Target

prohibited

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance

instant-inflow (arcrole)

Status and Syntax

URI

http://www.xbrl.org/2023/arcrole/instant-inflow

Status

CR

Date

2023-01-04

href

http://www.xbrl.org/lrr/arcrole/accounting-arcrole-2023-01-04.xsd#instant-inflow

Requirement

Provide capability to define relationships between a source instant concept and a target duration concept. The arc identifies duration concepts that add to the balance of an instant concept.

Definition

Indicates that the inflow duration concept adds to the balance of the instant concept. An accounting instant concept with a debit balance will have an associated inflow concept with a debit balance. An instant concept with a credit balance will have an associated inflow concept with a credit balance. This relationship can be used to define the components of a rollforward or to indicate how concepts measured over a period of time impact the balances of concepts measured at a point in time. An example of this arc would be the relationship between the source concept "Cash" and the target concept "Cash Proceeds from the Sale of Fixed Assets".

On Elements

link:definitionArc

Attributes On

Allowed Cycles

undirected

Abstract Source

prohibited

Abstract Target

prohibited

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance

instant-outflow (arcrole)

Status and Syntax

URI

http://www.xbrl.org/2023/arcrole/instant-outflow

Status

CR

Date

2023-01-04

href

http://www.xbrl.org/lrr/arcrole/accounting-arcrole-2023-01-04.xsd#instant-outflow

Requirement

Provide capability to define relationships between a source instant concept and a target duration concept. The arc identifies duration concepts that subtract from the balance of an instant concept.

Definition

Indicates that the outflow duration concept reduces the balance of the instant concept. An accounting instant concept with a debit balance will have an associated outflow element with a credit balance. This relationship can be used to define the components of a rollforward or to indicate how concepts measured over a period of time impact the balances of concepts measured at a point in time. An example of this arc would be the relationship between the source concept "Cash" and the target concept "Cash Payments for Fixed Assets".

On Elements

link:definitionArc

Attributes On

Allowed Cycles

undirected

Abstract Source

prohibited

Abstract Target

prohibited

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance

instant-contra (arcrole)

Status and Syntax

URI

http://www.xbrl.org/2023/arcrole/instant-contra

Status

CR

Date

2023-01-04

href

http://www.xbrl.org/lrr/arcrole/accounting-arcrole-2023-01-04.xsd#instant-contra

Requirement

Provide capability to define a relationship between a source instant concept and a target contra concept. This arc allows the contra concept of an instant concept to be clearly defined. Contra concepts are offset against related instant concepts with an opposite balance attribute. The availability of this information in the taxonomy allows contra concepts to be handled correctly for data normalization.

Definition

Indicates that the target instant contra concept is an offset against the concept on the source instant end of the arc. The contra target concept must also be an instant concept and the balance type of the contra target concept must be the opposite balance type of the source instant concept. The value associated with the target contra concept should never exceed the value of the source instant concept in an instance document if both are reported with the same dimensions. The arc can only flow in one direction. A concept cannot be a contra element to itself. An example contra target concept would be "Accumulated Depreciation" that links to a source concept of "Property Plant and Equipment Gross".

On Elements

link:definitionArc

Attributes On

Allowed Cycles

undirected

Abstract Source

prohibited

Abstract Target

prohibited

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance

instant-accrual (arcrole)

Status and Syntax

URI

http://www.xbrl.org/2023/arcrole/instant-accrual

Status

CR

Date

2023-01-04

href

http://www.xbrl.org/lrr/arcrole/accounting-arcrole-2023-01-04.xsd#instant-accrual

Requirement

Provide capability to define relationships between an instant source concept and accrual target duration concept associated with the instant concept. This allows users of the taxonomy to identify accrual concepts associated with a given instant concept. Accruals are typically estimates and a subject to the most scrutiny by investors, so identifing estimates associated with instant concept values is useful.

Definition

Indicates the relationship between an instant concept and a durational accrual concept representing the provision of expense or income against the instant concept (Typically an asset or liability) to represent use or interest costs during a reporting period where no cash transaction occurs. The source concept is always an instant and the target concept is always a duration. Examples include the relationship between the instant concept "Accumulated Depreciation" and the accrual concept "Depreciation" or the instant concept "Asset Retirement Obligation" and the duration concept "Accretion Expense".

On Elements

link:definitionArc

Attributes On

Allowed Cycles

undirected

Abstract Source

prohibited

Abstract Target

prohibited

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance

trait-concept (arcrole)

Status and Syntax

URI

http://www.xbrl.org/2023/arcrole/trait-concept

Status

CR

Date

2023-01-04

href

http://www.xbrl.org/lrr/arcrole/accounting-arcrole-2023-01-04.xsd#trait-concept

Requirement

Provide capability to define the traits of a concept. This allows concepts to be easily classifed by thier traits or qualities. These relationships can be used to validate the appropriateness of concepts when the traits conflict with the use of the concept.

Definition

Indicates the relationship between a source duration trait domain member and a target concept. Trait concepts are abstract concepts with a domain item type. Trait-concept relationships describe the qualities or states of being of a target concept. Trait source concepts define a single trait such as Operating, Financing, Investing, Current, Noncurrent, Estimated Accrual, Continuing, Discontinued etc. The arc allows specific accounting or non-accounting traits to be associated with a target concept using the definition linkbase, thus allowing the attributes to be explicitly stated rather than being included as adjectives in the concepts name or label. This arc can be used in conjunction with the class-subclass arcrole. A subclass of a class concept assigned a trait will inherit that trait. For example if concept "Cash" is the target of a trait-concept arc with a source concept of "Current", then the subclass of the "Cash" concept "Cash In Bank" would also inherit the "Current" trait.

On Elements

link:definitionArc

Attributes On

Allowed Cycles

none

Abstract Source

required

Abstract Target

prohibited

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance

class-subclass (arcrole)

Status and Syntax

URI

http://www.xbrl.org/2023/arcrole/class-subclass

Status

CR

Date

2023-01-04

href

http://www.xbrl.org/lrr/arcrole/accounting-arcrole-2023-01-04.xsd#class-subclass

Requirement

Provide capability to define the subclass of a target concept. This allows concepts to be classifed by common attributes or qualities. These relationships can be used to define when one concept is a type of another concept. This allows attributes to be inherited from a souce class concept without the need to redefine the traits on every target subclass concept.

Definition

Indicates the relationship between a source class concept and a target subclass concept. Class-subclass relationships describe that the target concept has the same attributes of the class concept with further qualifiers. This means all the traits of the class source concept are also appplicable to the target subclass concept. This mirrors class relationships such as type-of in UML or class-subclass on Object Oriented Programming. The class-subclass relationship cannot have a source or target concept that has a trait datatype. The trait datatype is a single trait. It cannot inherit other traits as a target of a class-subclass arc. In addition a trait concept cannot be the source of a class-subclass arc. This would result in the subclass being a duplicate of the class as trait concepts can only have one trait. This arc can be used in conjunction with the trait-concept arcrole. Any target subclass of a source class concept with trait-concept will inherit these traits. For example if concept "Cash" is the target of a trait-concept arc with a source concept of "Current", then the subclass of the "Cash" concept "Cash In Bank" would also inherit the "Current" trait. Inheritance applies across all networks in the DTS. For example in the example above if the class-subclass relationship is in a different network than the trait-concept relationship then "Cash In Bank" would still inherit the "Current" trait. A class-subclass element cannot refer to itself. The class-subclass relationship cannot be defined between concepts with conflicting concept attributes. For example a source instant concept cannot link to a target duration concept, a source debit balance concept cannot link to a credit balance concept. The target concept must have the same data-type or a specialization of the source class concept datatype. For example a source concept with a datatype of decimal can link to target concept with a datatype of integer, but cannot link to a target concept with a datatype of string.

On Elements

link:definitionArc

Attributes On

Allowed Cycles

undirected

Abstract Source

optional

Abstract Target

optional

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance

trait-domain (arcrole)

Status and Syntax

URI

http://www.xbrl.org/2023/arcrole/trait-domain

Status

CR

Date

2023-01-04

href

http://www.xbrl.org/lrr/arcrole/accounting-arcrole-2023-01-04.xsd#trait-domain

Requirement

Provide capability to relate the trait attribute with the possible values in a given domain of trait values. This allows the checking of traits so that a concept cannont be associated with inconsistent traits.

Definition

Defines a relationship between the trait type concept and the domain which represents a set of possible trait values. For example a trait type of liquidity may have values of current and noncurrrent. The source of the arc is the trait type concept liquidity. The target of the arc would be the Liquidity domain. The target must be a domain member. The liquidity domain has possible trait values of current member and non current member. The traits Current or Noncurrent are linked to concepts using the trait-concept arc. The use of a domain allows the integrity of the model to be checked. No concept as a target of the trait-concept arc can have more than one trait from a given trait domain. I.e. A concept cannot be defined as current and noncurrent.

On Elements

link:definitionArc

Attributes On

Allowed Cycles

undirected

Abstract Source

required

Abstract Target

required

Version and Impact

Version

2.1

Edition Date

2004-11-14

Taxonomy Impact

false

Instance Impact

false

Validation

Conformance