To the extent possible under law, the person who associated CC0 with this work has waived all copyright and related or neighboring rights to this work.
| Machine-Readable XBRL |
| # | From | Arcrole (predicate) | To | Comment |
|---|---|---|---|---|
| 1 | cm:Thing | cm-arcroles:class-equivalentClass | cm:FinancialReport | General purpose financial report created under US GAAP. Strict, best practices. |
| 2 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:DocumentInformation | A financial report REQUIRES document information. |
| 3 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:EntityInformation | A financial report REQUIRES entity information. |
| 4 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:StatementOfFinancialPositionClassified | A financial report REQUIRES a balance sheet. |
| 5 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:StatementOfFinancialPerformanceByFunction | A financial report REQUIRES an income statement. |
| 6 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:CashFlowStatementDirectMethod | A financial report REQUIRES a cash flow statement. |
| 7 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:StatementOfChangesInNetAssetsEquity | A financial report MUST contain a statement of changes in equity. |
| 8 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:SurplusDeficitAttributableToNoncontrollingInterest | IF a financial report has the line item ipsas:SurplusDeficitAttributableToNoncontrollingInterest |
| 9 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:CashAndCashEquivalents | IF a financial report has the line item gaap:CashAndCashEquivalents |
| 10 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:ShareCapital | If a financial report has the line item gaap:CommonStock |
| 11 | ipsas:ShareCapital | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:ShareCapitalByClass | If a financial report has the line item gaap:CommonStock; then the disclosures:CommonStockByClass is required. |
| 12 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:PropertyPlantAndEquipmentNet | If a financial report contains the line item gaap:PropertyPlantAndEquipment |
| 13 | ipsas:PropertyPlantAndEquipmentNet | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:PropertyPlantAndEquipmentNetSubclassifications | If the line item PPE is reported; THEN PPE components is required to be disclosed. |
| 14 | disclosures:PropertyPlantAndEquipmentNetSubclassifications | drules-arcroles:disclosure-allowedAlternativeDisclosure | disclosures:PropertyPlantAndEquipmentNetSubclassificationsAlternative | This PPE components disclosure has an alternative PPE components disclosure. |
| 15 | ipsas:PropertyPlantAndEquipmentNet | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:PropertyPlantAndEquipmentNetReconciliations | If the line item PPE is reported; THEN PPE roll forward is required to be disclosed. |
| 16 | ipsas:SurplusDeficitAttributableToNoncontrollingInterest | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:SurplusDeficitBreakdown | If the line item surplus (deficit) attributable to noncontrolling interest is reported; THEN SurplusDeficitBreakdown roll up is required to be disclosed. |
| 17 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:Assets | If assets is reported; |
| 18 | ipsas:Assets | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:AssetsRollUp | THEN an assets roll up is required. |
| 19 | cm:FinancialReport | drules-arcroles:financialReport-reportsConcept | ipsas:LiabilitiesAndNetAssetsEquity | If liabilities and equity are reported; |
| 20 | ipsas:LiabilitiesAndNetAssetsEquity | drules-arcroles:reportingLineItem-requiresDisclosure | disclosures:LiabilitiesAndEquityRollUp | THEN a liabilities and equity roll up is required. |
| 21 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:PriorPeriodAdjustment | A financial report MAY contain an equity prior period adjustment. |
| 22 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:RevenueDetailByCustomer | A financial report MAY contain a sales analysis by customer. |
| 23 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:StatementOfFinancialPerformanceComparisonOfBudgetAndActual | A financial report MAY contain a variance analysis. |
To the extent possible under law,
the person who associated CC0
with this work has waived all copyright and related or neighboring
rights to this work.