XBRL Data Dictionary

1. XBRL ZIP File Structure

Typical structure of XBRL ZIP files uploaded by users:

XBRL_Package.zip
├── XBRL/
│   └── PublicDoc/
│       ├── jpcrp030000-asr-001_E12345-000_2024-03-31_01_2024-06-24.xbrl
│       ├── jpcrp030000-asr-001_E12345-000_2024-03-31_01_2024-06-24_ixbrl.htm
│       └── info.json
├── manifest_PublicDoc.xml
└── other files...

2. Important Files in ZIP

manifest_PublicDoc.xml

• Purpose: Specifies the main XBRL file to process
• Key tag: <instance type="PublicDoc" preferredFilename="...">

info.json

• Purpose: Contains basic company information
• Fields: submitter, companyName, code, datetimeSubmission

.xbrl File

• Purpose: Main XBRL file containing all financial data
• Format: XML with special namespaces

3. XBRL Namespaces

jpdei_cor - Document Entity Information

Basic document and company information

jpcrp_cor - Corporate Reporting

Main financial reporting data

jppfs_cor - Public Financial Statements

Public financial statements

jpigp_cor - Investment Group

Investment group data

4. Company Information

Company Identification

• jpdei_cor:EDINETCodeDEI: EDINET Code
• jpdei_cor:CompanyNameInJapaneseDEI: Company Name (Japanese)
• jpdei_cor:CompanyNameInEnglishDEI: Company Name (English)
• jpdei_cor:SecurityCodeDEI: Security Code

Report Information

• jpdei_cor:DocumentNameDEI: Document Name
• jpdei_cor:FiscalYearEndDEI: Fiscal Year End
• jpdei_cor:CurrentPeriodEndDateDEI: Current Period End Date
• jpdei_cor:FilingDateDEI: Filing Date

5. Financial Data - Revenue

Main Tag:

jpcrp_cor:RevenueIFRSSummaryOfBusinessResults

Alternative Tags:

• jpcrp_cor:NetSalesIFRSSummaryOfBusinessResults
• jpcrp_cor:NetSales / jppfs_cor:NetSales
• jpcrp_cor:RevenueIFRS / jpcrp_cor:Revenue

Context: CurrentYearDuration

6. Financial Data - Profit

• Net Income: jpcrp_cor:ProfitLossAttributableToOwnersOfParentIFRSSummaryOfBusinessResults
• Gross Profit: jpcrp_cor:GrossProfitIFRSSummaryOfBusinessResults
• Operating Income: jpcrp_cor:OperatingProfitLossIFRSSummaryOfBusinessResults

Context: CurrentYearDuration

7. Financial Data - Assets & Liabilities

• Total Assets: jpcrp_cor:TotalAssetsIFRS
• Total Liabilities: jpcrp_cor:TotalLiabilitiesIFRS
• Total Equity: jpcrp_cor:TotalEquityIFRS

Context: CurrentYearInstant

8. Detailed Asset Items

Current Assets

jpcrp_cor:CurrentAssetsIFRS

Non-current Assets

jpcrp_cor:NoncurrentAssetsIFRS

Current Liabilities

jpcrp_cor:CurrentLiabilitiesIFRS

Non-current Liabilities

jpcrp_cor:NoncurrentLiabilitiesIFRS

9. Cash Flow

Operating Activities

• Tag: jpcrp_cor:CashFlowsFromUsedInOperatingActivitiesIFRS
• Alternative Tags: jppfs_cor:NetCashProvidedByUsedInOperatingActivities

Investing Activities

• Tag: jpcrp_cor:CashFlowsFromUsedInInvestingActivitiesIFRS

Financing Activities

• Tag: jpcrp_cor:CashFlowsFromUsedInFinancingActivitiesIFRS

Context: CurrentYearDuration

10. Context and Unit Structure

Common Context References

• CurrentYearDuration: Current period (duration)
• CurrentYearInstant: Current period end point
• Prior1YearDuration: Previous period (duration)

Unit References

• JPY: Japanese Yen currency
• shares: Number of shares
• pure: No unit (ratios, %)

11. Tag Attributes

Important Attributes

• contextRef: Reference to context (time/entity)
• unitRef: Reference to measurement unit
• decimals: Decimal precision (usually -6 for millions)

Complete Tag Example

<jpcrp_cor:RevenueIFRSSummaryOfBusinessResults
    contextRef="CurrentYearDuration"
    unitRef="JPY"
    decimals="-6">
    1234567000000
</jpcrp_cor:RevenueIFRSSummaryOfBusinessResults>

12. Number Format Notes

Decimals and Actual Values

• Values in XBRL are usually large integers
• Need to apply decimals to get actual values
• Example: 1234567000000 with decimals=-6 = 1,234,567 millions

Currency Units

• JPY: Japanese Yen (primary)
• Default decimals: -6 (represents values in millions)