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| Machine-Readable XBRL |
| # | From | Arcrole (predicate) | To | Comment |
|---|---|---|---|---|
| 1 | cm:Thing | cm-arcroles:class-equivalentClass | cm:FinancialReport | General purpose financial report created under FRF for SMEs. Strict, best practices. |
| 2 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:ReportInformation | A financial report REQUIRES report information to be provided. |
| 3 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:ReportingEntityInformation | A financial report REQUIRES reporting entity information to be provided. |
| 4 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:StatementOfFinancialPositionClassified | A financial report REQUIRES a balance sheet. |
| 5 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:StatementOfIncomeByFunction | A financial report REQUIRES an StatementOfActivities. |
| 6 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:StatementOfOtherComprehensiveIncome | A financial report MUST contain a statement of changes in cash flow. |
| 7 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:StatementOfIncomeSummarized | A financial report MAY an StatementOfIncomeSummarized. |
| 8 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:StatementOfCashFlowsDirectMethod | A financial report MUST contain a statement of changes in cash flow. |
| 9 | cm:FinancialReport | drules-arcroles:financialReport-requiresDisclosure | disclosures:StatementOfChangesInEquity | A financial report MUST contain a statement of changes in equity. |
| 10 | cm:FinancialReport | drules-arcroles:financialReport-possibleDisclosure | disclosures:RetrospectiveRestatementOfEquityAdjustment | A financial report MAY contain a retrospective restatement. |
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.