XBRL Instance Document

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Definition

XBRL Instance Document. A business report prepared using the XBRL standard. It refers to a specific taxonomy entry point and it is the combination of the XBRL instance document and the taxonomy that enables the contents of an XBRL instance document to be fully understood.

XBRL Instance Structure

  • Business Item Facts
    • Items: facts holding a single value. Represented by a single XML element with the value as its content.
    • Tuples: facts holding multiple values. Represented by a single XML element containing nested Items or Tuples.