XBRL Arc
From Open Risk Manual
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Definition
An XBRL Arc relate concepts to each other by associating their locators.
Arcs also associate concepts with resources by connecting the concept locators to the resources themselves. Arcs are also used to connect fact locators to footnote resources in footnote extended links.
Arcs have a set of attributes that document the nature of the relationships expressed in extended links. Importantly all arcs have an @xlink:arcrole attribute that determines the semantics of the relationship they describe.
