问题
I am trying to parse SEC edgar xml data and am confused by definition linkable. Below is an extract from the definition linkbase for apple for their 10-Q. Note: the roleURI column has been added from the roleRef elements in the definition linkbase.
idx order role {http://www.w3.org/1999/xlink}arcrole {http://www.w3.org/1999/xlink}from roleURI {http://www.w3.org/1999/xlink}to
16 1 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/dimension-domain dei_LegalEntityAxis aapl-20151226.xsd#Role_StatementOfIncome dei_EntityDomain
33 1 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/hypercube-dimension us-gaap_StatementTable aapl-20151226.xsd#Role_StatementOfIncome dei_LegalEntityAxis
17 1.01 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/domain-member us-gaap_OperatingExpensesAbstract aapl-20151226.xsd#Role_StatementOfIncome us-gaap_ResearchAndDevelopmentExpense
18 1.02 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/domain-member us-gaap_OperatingExpensesAbstract aapl-20151226.xsd#Role_StatementOfIncome us-gaap_SellingGeneralAndAdministrativeExpense
19 1.03 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/domain-member us-gaap_OperatingExpensesAbstract aapl-20151226.xsd#Role_StatementOfIncome us-gaap_OperatingExpenses
14 1.04 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/domain-member us-gaap_EarningsPerShareAbstract aapl-20151226.xsd#Role_StatementOfIncome us-gaap_EarningsPerShareBasic
15 1.05 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/domain-member us-gaap_EarningsPerShareAbstract aapl-20151226.xsd#Role_StatementOfIncome us-gaap_EarningsPerShareDiluted
21 1.06 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/domain-member us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_SalesRevenueNet
22 1.07 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/domain-member us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_CostOfGoodsAndServicesSold
23 1.08 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/domain-member us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_GrossProfit
24 1.09 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/domain-member us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_OperatingExpensesAbstract
25 1.1 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/domain-member us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_OperatingIncomeLoss
26 1.11 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/domain-member us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_NonoperatingIncomeExpense
27 1.12 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/domain-member us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
28 1.13 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/domain-member us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_IncomeTaxExpenseBenefit
29 1.14 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/domain-member us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_NetIncomeLoss
30 1.15 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/domain-member us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_EarningsPerShareAbstract
31 1.16 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/domain-member us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract
32 1.17 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/domain-member us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_CommonStockDividendsPerShareDeclared
34 1.19 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/domain-member us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract aapl-20151226.xsd#Role_StatementOfIncome us-gaap_WeightedAverageNumberOfSharesOutstandingBasic
35 1.2 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/domain-member us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract aapl-20151226.xsd#Role_StatementOfIncome us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding
20 100 http://www.apple.com/taxonomy/role/StatementOfIncome http://xbrl.org/int/dim/arcrole/all us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_StatementTable
From this data, I would like to be able to recreate the format presented here for the Condensed Consolidated Statements of Operations.
My issue is that I am not sure how to parse it. I assume that one starts at the arcrole/all which states has a from link = us-gaap_StatementLineItems and to = us-gaap_StatementTable. From this point it is possible to trace the following links through the table:
from to
us-gaap_StatementTable dei_LegalEntityAxis
dei_LegalEntityAxis dei_EntityDomain
From here, it stops as dei_EntityDomain does not link to anything. I know that the structure should look like this:
Rendered Data:
Model Structure:
I would expect the structure of the linkbase to look something like this:
from to
us-gaap_StatementTable dei_LegalEntityAxis
us-gaap_StatementTable us-gaap_StatementLineItems
I can see that this would allow effectively two levels to hang from the Statement table but it clearly isn't working like that.
Can someone tell me how I can use the definition linkbase data provided to read it to get to the intended structure shown in the picture above above. Once I understand how the definition linkbase works, I can extract the facts and concepts.
回答1:
The definition linkbase is used to indicate valid concepts in a given dimensional context, not for rendering. However I think you can still use it to achieve your goal.
There is a table linkbase, which is intended to assist with rendering instance documents but I cannot find one for the taxonomy you are working with.
The trick here is not to think of the definition linkbase as a table. Strictly speaking it is an acyclic directed graph, but it may help to think of it as a tree with the XBRL hypercube as the root (referred to in your extract as "us-gaap_StatementTable", and in the taxonomy as {http://fasb.org/us-gaap/2015-01-31}StatementTable).
One branch of the tree leads to the concepts, or line items. The other branch leads to the axes; in this case a single dimension {http://xbrl.sec.gov/dei/2014-01-31}LegalEntityAxis with a single possible domain value of {http://xbrl.sec.gov/dei/2014-01-31}EntityDomain.
The hypercube will not appear in an instance document, but the dimensions and domains it links to will.
In an instance document you will look for a {http://www.xbrl.org/2003/instance}context element with these values as the dimension attribute and value respectively of a child {http://xbrl.org/2006/xbrldi}explicitMember node. The facts associated with this context will be the ones you're after (they will have the same contextRef attribute as the parent context's id attribute). The context nodes are also where you get your period information from.
With no help from me you've worked out that there is a convention here using abstract elements (us-gaap_OperatingExpensesAbstract, us-gaap_EarningsPerShareAbstract and us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract) as subheadings. Being abstract they won't appear in instance documents.
Remember, in the definition linkbase extract you've included, "dei_EntityDomain" doesn't point at anything; the concepts point at the hypercube, and the hypercube points at the dimensions, which point at the domains. The XML elements used to represent dimensions and domains appear as children of xbrli:context elements in instance documents.
回答2:
I have created the model structure of the table from the presentation linkbase for the StatementofIncome role.
order preferredLabel role {http://www.w3.org/1999/xlink}arcrole {http://www.w3.org/1999/xlink}from roleURI {http://www.w3.org/1999/xlink}to
1 http://www.xbrl.org/2003/role/terseLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_IncomeStatementAbstract aapl-20151226.xsd#Role_StatementOfIncome us-gaap_StatementTable
1 http://www.xbrl.org/2003/role/terseLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_StatementTable aapl-20151226.xsd#Role_StatementOfIncome dei_LegalEntityAxis
1 http://www.xbrl.org/2003/role/terseLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child dei_LegalEntityAxis aapl-20151226.xsd#Role_StatementOfIncome dei_EntityDomain
100 http://www.xbrl.org/2003/role/terseLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_StatementTable aapl-20151226.xsd#Role_StatementOfIncome us-gaap_StatementLineItems
1.06 http://www.xbrl.org/2003/role/terseLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_SalesRevenueNet
1.07 http://www.xbrl.org/2003/role/terseLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_CostOfGoodsAndServicesSold
1.08 http://www.xbrl.org/2003/role/totalLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_GrossProfit
1.09 http://www.xbrl.org/2003/role/terseLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_OperatingExpensesAbstract
1.01 http://www.xbrl.org/2003/role/terseLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_OperatingExpensesAbstract aapl-20151226.xsd#Role_StatementOfIncome us-gaap_ResearchAndDevelopmentExpense
1.02 http://www.xbrl.org/2003/role/terseLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_OperatingExpensesAbstract aapl-20151226.xsd#Role_StatementOfIncome us-gaap_SellingGeneralAndAdministrativeExpense
1.03 http://www.xbrl.org/2003/role/totalLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_OperatingExpensesAbstract aapl-20151226.xsd#Role_StatementOfIncome us-gaap_OperatingExpenses
1.04 http://www.xbrl.org/2003/role/terseLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_EarningsPerShareAbstract aapl-20151226.xsd#Role_StatementOfIncome us-gaap_EarningsPerShareBasic
1.05 http://www.xbrl.org/2003/role/terseLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_EarningsPerShareAbstract aapl-20151226.xsd#Role_StatementOfIncome us-gaap_EarningsPerShareDiluted
1.1 http://www.xbrl.org/2003/role/totalLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_OperatingIncomeLoss
1.11 http://www.xbrl.org/2003/role/terseLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_NonoperatingIncomeExpense
1.12 http://www.xbrl.org/2003/role/totalLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
1.13 http://www.xbrl.org/2003/role/terseLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_IncomeTaxExpenseBenefit
1.14 http://www.xbrl.org/2003/role/totalLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_NetIncomeLoss
1.15 http://www.xbrl.org/2003/role/terseLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_EarningsPerShareAbstract
1.16 http://www.xbrl.org/2003/role/verboseLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract
1.17 http://www.xbrl.org/2003/role/terseLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_StatementLineItems aapl-20151226.xsd#Role_StatementOfIncome us-gaap_CommonStockDividendsPerShareDeclared
1.19 http://www.xbrl.org/2003/role/terseLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract aapl-20151226.xsd#Role_StatementOfIncome us-gaap_WeightedAverageNumberOfSharesOutstandingBasic
1.2 http://www.xbrl.org/2003/role/terseLabel http://www.apple.com/taxonomy/role/StatementOfIncome http://www.xbrl.org/2003/arcrole/parent-child us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract aapl-20151226.xsd#Role_StatementOfIncome us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding
Firstly, I sorted by order and then found the first 'from' row which contained the word 'Abstract'. From here I iterated through the 'links}to' links to create the following table structure using the order field to create the correct sorting:
us-gaap_IncomeStatementAbstract
Statement [Table] us-gaap_StatementTable
Legal Entity [Axis] dei_LegalEntityAxis
Entity [Domain] dei_EntityDomain
Statement [Line Items] us-gaap_StatementLineItems
Net sales us-gaap_SalesRevenueNet
Cost of sales us-gaap_CostOfGoodsAndServicesSold
Gross margin us-gaap_GrossProfit
Operating expenses: us-gaap_OperatingExpensesAbstract
Research and development us-gaap_ResearchAndDevelopmentExpense
Selling, general and administrative us-gaap_SellingGeneralAndAdministrativeExpense
Total operating expenses us-gaap_OperatingExpenses
Operating income us-gaap_OperatingIncomeLoss
Other income/(expense), net us-gaap_NonoperatingIncomeExpense
Income before provision for income taxes us-gaap_IncomeLossFromContinuingOperationsBeforeIn...
Provision for income taxes us-gaap_IncomeTaxExpenseBenefit
Net income us-gaap_NetIncomeLoss
Earnings per share: us-gaap_EarningsPerShareAbstract
Basic us-gaap_EarningsPerShareBasic
Diluted us-gaap_EarningsPerShareDiluted
Shares used in computing earnings per share: us-gaap_WeightedAverageNumberOfSharesOutstandingAb...
Basic us-gaap_WeightedAverageNumberOfSharesOutstandingBa...
Diluted us-gaap_WeightedAverageNumberOfDilutedSharesOutsta...
Cash dividends declared per share us-gaap_CommonStockDividendsPerShareDeclared
This looks very similar to the model structure created from a rendering application:
来源：https://stackoverflow.com/questions/36087829/xbrl-dimensions-linkbase-parsing