问题
This is a follow up question from this SO question.
Having now created the Model Structure from the presentation linkbase found here, I now would like to extract the Fact Table information.
The model structure is:
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
The Fact Table that I am trying to recreate from the xml documents contains this information:
This fact table can then be rendered to produce this table:
The problem is that I am not sure how to get the specific facts for each line item. For example, the model structure contains the element Net sales which has the concept us-gaap_SalesRevenueNet. The instance document contains the following references to us-gaap_SalesRevenueNet:
contextRef decimals fact_value id_x tag unitRef {http://www.w3.org/1999/xlink}arcrole {http://www.w3.org/1999/xlink}href {http://www.w3.org/1999/xlink}type {http://www.w3.org/2001/XMLSchema-instance}nil cik_x cik_y id_y startDate endDate instant
471 eol_PE2035----1510-Q0015_STD_91_20141227_0 -6 74599000000 id_5473321_00DC1C18-22C7-426B-AF70-F6B281547EC4_2_0 {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD 0000320193 0000320193 eol_PE2035----1510-Q0015_STD_91_20141227_0 2014-09-28 2014-12-27
527 eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1138497 -6 30566000000 id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_1002_0 {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD 0000320193 0000320193 eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1138497 2014-09-28 2014-12-27
529 eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1173722 -6 5448000000 id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_2002_6 {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD 0000320193 0000320193 eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1173722 2014-09-28 2014-12-27
531 eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1181338 -6 16144000000 id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_3002_4 {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD 0000320193 0000320193 eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1181338 2014-09-28 2014-12-27
533 eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1184739 -6 17214000000 id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_4002_2 {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD 0000320193 0000320193 eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1184739 2014-09-28 2014-12-27
535 eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1257623 -6 5227000000 id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_5002_8 {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD 0000320193 0000320193 eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1257623 2014-09-28 2014-12-27
628 eol_PE2035----1510-Q0015_STD_91_20151226_0 -6 75872000000 id_5473321_00DC1C18-22C7-426B-AF70-F6B281547EC4_1_0 {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD 0000320193 0000320193 eol_PE2035----1510-Q0015_STD_91_20151226_0 2015-09-27 2015-12-26
701 eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1138497 -6 29325000000 id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_1001_0 {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD 0000320193 0000320193 eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1138497 2015-09-27 2015-12-26
703 eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1173722 -6 4794000000 id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_2001_6 {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD 0000320193 0000320193 eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1173722 2015-09-27 2015-12-26
705 eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1181338 -6 18373000000 id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_3001_4 {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD 0000320193 0000320193 eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1181338 2015-09-27 2015-12-26
707 eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1184739 -6 17932000000 id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_4001_2 {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD 0000320193 0000320193 eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1184739 2015-09-27 2015-12-26
709 eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1257623 -6 5448000000 id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_5001_8 {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD 0000320193 0000320193 eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1257623 2015-09-27 2015-12-26
Of the 12 facts shown, only two are required for the fact table - they are the facts with the contextRef of eol_PE2035----1510-Q0015_STD_91_20141227_0 and eol_PE2035----1510-Q0015_STD_91_20151226_0.
These contextRef id's correspond to the following facts in the instance document:
<context id="eol_PE2035----1510-Q0015_STD_91_20141227_0">
<entity>
<identifier scheme="http://www.sec.gov/CIK">0000320193</identifier>
</entity>
<period>
<startDate>2014-09-28</startDate>
<endDate>2014-12-27</endDate>
</period>
</context>
<context id="eol_PE2035----1510-Q0015_STD_91_20151226_0">
<entity>
<identifier scheme="http://www.sec.gov/CIK">0000320193</identifier>
</entity>
<period>
<startDate>2015-09-27</startDate>
<endDate>2015-12-26</endDate>
</period>
</context>
These contextRefs are essentially the Period Axis elements. I can't tell how the period axis are being determined from the xml documents and, therefore, cannot reproduce the fact table. Can anyone shed any light on how to do this?
回答1:
What you are pasting is a simplified rendering, not a complete rendering of the IncomeStatement.
A complete rendering is:
You can derive that information from the definition linkbase where it says:
For example, one of the SalesRevenueNet that you are listing is linked to context "eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1173722". This context contains a restriction on Axis "us-gaap:StatementBusinessSegmentsAxis". Therefore, this context is outside of the StatementOfIncome because this axis is not defined in the hypercube of the according definition linkbase.
I assume you are doing this for learning purposes? Otherwise, I'd suggest you use a service like secxbrl.info:
- Factable as a list (JSON) (you can also get csv, html, or xml)
- Factable as a rendered table (JSON) (you can also get html)
来源：https://stackoverflow.com/questions/36335750/generating-a-fact-table-from-a-presentation-linkbase