624-06 : EDGAR Filer Manual v65 6.24.6 page 6-75

Created by: SEC Office of Structured Disclosure

Layout as Columns and Rows

A set of facts to be displayed has, at a minimum, a primary axis and a period axis. If there are numeric facts, it also has a unit axis. If the contexts have xbrli:segment elements then it has a set of additional axes. To lay out a report, every axis with more than one member must be assigned a layout direction (column or row) and if there is more than one axis per direction, they must be nested.

In the default layout, the period axis is on the columns and the primary axis is on the rows. For example:

Period Axis → 12 mo. ended
Dec 31 2013
Dec 31, 2012
Primary Axis ↓    
Line Items:    
Revenue:    

If there is a Unit axis, the units are on the Columns. If there are any other axes, they are on the rows. The nesting of the columns in the default layout is:

For example:

Period Axis → 12 mo. ended
Dec 31 2013
12 mo. ended
Dec 31 2013
Dec 31, 2012 Dec 31, 2012
Unit Axis → USD CNY USD CNY
Primary Axis ↓        
Line Items:        
Revenue:        
Assets:        

The nesting of rows in the default layout is:

For example, if the presentation base set had ordered the "Entity" Axis before the primary axis with a default member and one member "ABS Subsidiary", then the nesting would appear as follows:

Entity Axis ↓ Period Axis → 12 mo. ended
Dec 31 2013
Dec 31, 2012
  Primary Axis ↓    
  Line Items:    
  Revenue:    
  Assets:    
ABC Subsidiary      
ABC Subsidiary Line Items:    
ABC Subsidiary Revenue:    
ABC Subsidiary Assets:    

A warning is issued when the nesting of axes cannot be determined (see 6.26.6).

References

Variations

Number Name Description References Data Inputs Result Outputs
_000gd Simple statement with one duration and one instant column. Roughly duplicates first figure in EFM 6.25.6.  
    valid
 
_001gd Simple statement with one duration and one instant, and two currencies. Roughly duplicates second figure in EFM 6.25.6.  
    valid
 
_002gd Simple statement with a duration and instant, and one subsidary. Roughly duplicates third figure in EFM 6.25.6.  
    valid