XBRL FILING FOR MINISTRY OF CORPORATE AFFAIRS

GOVT. OF INDIA

WHAT IS XBRL?And why should you use Apex Xbrl Maker?

XBRL

• Extensible business reporting language

• www.xbrl.org

• Built around a few key ideas:

• Concept

• Linkbases

• Fact

• Contexts and Units

CONCEPT• Defines the 'name' for an 'atom' of information

• Associates other metadata with the concept name, like a data type,

• Example of a concept: 'PaidUpShareCapital' with a data type of 'monetary'.

• Usually a part of a collection of concepts within a 'Taxonomy'.

LINKBASES• Defines linkages between concepts for the purpose of defining:

• Labels and documentation for concepts

• Calculations based on concepts

• References

• Definitions

• Presentation (visual rendering for example)

• Part of a Taxonomy

FACTS• A 'Business Fact' that is being reported.

• Part of a Report, also known as 'Instance Document'

• Corresponds to a Concept as defined in a Taxonomy

• Can be either :

• An 'Item' if it holds a single value

• A 'Tuple' if it holds one or more sets of values. (think of tables)

CONTEXTS AND UNITS• A Context associate a fact with:

• An Entity. E.g. a company

• Time. E.g. 'as at 31-03-2011' or 'FY 2010-11'

• A Unit defines the unit of measurement of a fact

• Example: INR, USD .. for monetary facts

• 'Pure' for facts without units. E.g. Rates or ratios

• You can define your own units in an XBRL instance document

LET'S NOT FORGET..

• Footnotes

• If you have something special to say about a business fact, use a footnote.

• Footnotes can be linked to multiple facts

• A fact can be linked to multiple footnotes.

TALKING ABOUT MCA• Ministry of Corporate Affairs, Government of India

• They have defined a taxonomy (get it here)

• They want your data in XBRL format (if your company is a certain size, or bigger)

• How would you do it?

• May we suggest a way? .. Turn to the next slide..

APEX XBRL MAKER 2011• It's free. Download it from here.

• It generates XBRL and edits XBRL

• It lets you work with footnotes

• Calculation modes: Automatic and Manual

• How much does it cost?

• Look above, we said it's free!

It's free for you!