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Dimensions : A Primer

CA. NIRMAL GHORAWAT
B. Com (Hons), ACA

2

Session Overview

• What is an XBRL
Dimension?

• Tagging an XBRL
Dimension in an
Instance Document

Presented By: CA. Nirmal Ghorawat

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What is an XBRL Dimension?

Simply Stated – “Dimension” is a Technical Term in
XBRL used to Tag The Tables Typically found in
Financial Reports.

However, XBRL Dimension are more versatile – in as
much – they can be used to represent multi-
dimensional Data (2D{Table}, 3D, etc) in XBRL.


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What is an XBRL Dimension?

Ability to add multiple / additional identifiers to a piece
of data / information

Use of Dimension in non-forms-based Reporting
SIMPLIFY Tagging and reduces no. of elements in
Taxonomy

• Capability added to XBRL by XBRL Dimension 1.0
(18 September, 2006) (Technical Specification)


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The XBRL Dimension 1.0 Specification

Modular eXtension to the XBRL Specification (XBRL
2.1)

Enables Developers to add additional semantic
meaning to XBRL Taxonomies representing multi-
dimensional reports programmatically


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A Normal Table Featured in Financial Reports


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Terms Used in Dimensions

Dimension is a manner in which data might be presented
(=Axis) or say a categorization of facts.
eg. Sales can be presented by way Region or
Products.
Domain The range of valid values for a Dimension is
called its Domain.
eg. Products or Region are both Domain.

is a concept that is part of a domain. For
Domain example, “Food and Beverages” is a Domain
Member Member in the “Product” Domain.

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Terms Used in Dimensions

Hypercube A hypercube is a possible dimensional
(= Table) representation.
eg., Products and Regions form 2
Hypercubes.

Primary Item is a simple concept, or item, defined in an
XBRL schema that is part of a substitution
(=Line Items) group, and can therefore be represented in a
multi-dimensional manner.
eg. Sales

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Terms Used in XBRL Dimensions


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Why XBRL Dimensions?

Enables computer applications to consume and
process dynamic associations of Data

Automated processing of Multi-Dimensional Data for a
more complete analysis

Enables Developers to add additional semantic
meaning to XBRL Taxonomies representing multi-
dimensional reports programmatically


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Tuples v/s Dimensions

Tuples and Dimensions are both technical features in
XBRL Taxonomies which allow “Data” that is often
reported in the form of Tables in Financial / Business
Reports to be handled efficiently in XBRL.


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Tuples Dimensions
Only 2-Dimensional. Not Versatile. Can be used for
possible to represent multi- representing multi-
dimensional data using dimensional data [2D/ 3D/
Tuples (n)D]

Not as functional as Dimensions are more
Dimensions Versatile and cover all
functional aspects of Tuples
and more
Inhibit Extensibility Exhibit Extensibility


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Tuples Dimensions
Higher No. of Elements in Lower No. of Elements in
the Taxonomy (roughly: the Taxonomy (roughly:
Domain Members X Line Domain Members + Line
Items) Items)

No effect on Contexts. Higher No. of Contexts in
Instance Documents.


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TAGGING AN XBRL
DIMENSION IN AN INSTANCE
DOCUMENT


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xbrldi :: NameSpace
The instance document must contain reference
for the “xbrldi” namespaces
xbrldi http://xbrl.org/2006/xbrldi


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Explicit v/s Typed Dimension

Explicit Typed
You know exactly what are You don’t know the values
the Dimension Members but you know enough to
(i.e., the Domain explicitly define the members (i.e.,
names its members) not possible to explicitly
name its members)
There is a FINITE and There may be an INFINITE
MANAGEABLE number of (UNMANAGEABLE)
members number of (possible)
members.


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Example : Explicit Dimension - Simple


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Tagging an Explicit Dimension-Simple Type
<xbrli:context id=“GoodsPurchased1Member_D2012>
<xbrli:entity>
<xbrli:identifier
scheme=“www.mca.gov.in/CIN”>CIN</xbrli:identifier>
</xbrli:entity>
(<xbrli:period> </xbrli:period>)
<xbrli:scenario> Domain Axis
<xbrldi:explicitMember dimension=
“in-gaap_CategoriesOfGoodsPurchasedAxis”>
in-gaap_GoodsPurchased1Member
</xbrldi:explicitMember>
</xbrli:scenario> Domain Member
</xbrli:context>


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Data items for Table

...
<in-gaap_DescriptionOfGoodsPurchased
contextRef=“GoodsPurchased1Member_D2012”>Cement
</in-gaap_DescriptionOfGoodsPurchased>
<in-gaap_GoodsPurchased
contextRef=“GoodsPurchased1Member_D2012”
unitRef=“INR” decimals=“INF”>40000 </in-
gaap_GoodsPurchased >
...


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Example : Explicit Dimension - Complex


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Tagging an Explicit Dimension-Complex Type
<xbrli:context id=“LongTerm_INRTermLoanBank_Secured_I2012>
<xbrli:entity>
<xbrli:identifier scheme=“www.mca.gov.in/CIN”>CIN</xbrli:identifier>
</xbrli:entity> (<xbrli:period> </xbrli:period>)
<xbrli:scenario> Domain Axis
“in-gaap_ClassificationBasedOnTimePeriodAxis”>
in-gaap_LongTermMember</xbrldi:explicitMember>
Domain Members
“in-gaap_ClassificationOfBorrowingsAxis”>
in-gaap_RupeeTermLoansFromBanksMember</xbrldi:explicitMember>
“in-gaap_SubclassificationOfBorrowingsAxis”>
in-gaap_SecuredBorrowingsMember</xbrldi:explicitMember>
</xbrli:scenario>
</xbrli:context>


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...
<in-gaap_Borrowings
contextRef=“LongTerm_INRTermLoanBank_Secured_I2012
” unitRef=“INR” decimals=“INF”>100000</ in-
gaap_Borrowings >
...


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Typed Dimension


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Tagging a Typed Dimension
<xbrli:context id=“AuditorAxis_GhorawatCo_D2012>
<xbrli:entity>
<xbrli:identifier
scheme=“www.mca.gov.in/CIN”>CIN</xbrli:identifier>
</xbrli:entity>
(<xbrli:period> </xbrli:period>)
<xbrli:scenario>
<xbrldi:typedMember dimension= “in-ca_AuditorsAxis”>
<in-ca_AuditorsDomain>Ghorawat And Company</in-
ca_AuditorsDomain>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>


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...
<in-ca_CategoryOfAuditor
contextRef=“AuditorAxis_GhorawatCo_D2012”>Individual</
in-ca_CategoryOfAuditor>
<in-ca_NameOfAuditFirm
contextRef=“AuditorAxis_GhorawatCo_D2012”>Ghorawat
&amp Co</in-ca_NameOfAuditFirm >
...


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Presented By:
CA. Nirmal Ghorawat
e-Mail : nirmal.ghorawat@icai.org
Web: http://www.canirmalg.wordpress.com www.ghorawat.in

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Xbrl dimension a primer nirmal ghorawat

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