XBRL Entity
From Open Risk Manual
Definition
XBRL Entity is this the business entity that is reporting business facts. It need not be a Legal Entity. An XBRL Instance does not have a legal scope.
The entity element documents the entity (business, government department, individual, etc.) that is being described. The entity element is required content of the XBRL Context element. The entity element MUST contain an identifier element and MAY contain a segment element.
