Link Role Registry

Roles

Arcroles

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

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