A Programming Language for Finalcial Data Written in XBRL by ywr18717

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     INFORMATION AND COMMUNICATION ENGINEERS



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    ††                                                                                       890
                                                             212–8567}?@F‘@n8)@n:j;T9,6h¡/EgED
             E-mail: †{y-takao,matusita,inoue}@ist.osaka-u.ac.jp, ††kyuura@itg.hitachi.co.jp

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                                                     XBRL
                                                         XBRL
$?4–B8$N:bL3Js9p=q$rJQ49$7?7$7$$:bL3Js9p=q$r:n@.$9$k$H$$$C$?!$ J8=qJQ49$N¡–MW$OHs¿o$K9b$$!%$7$+$
                               XML
XBRL $N;EMM$OJ#;($G$”$k$?$a!$4–B8$N =hM˝7O$rMxMQ$7$?¿l9g$N:n6H8zN($,LdBj$H$J$C$F$$$k!%$=$3$G2f!
                                   XBRL
XBRL J8=q$N9=B$$r8@8l$KAH$˙9˜$‘$3$H$G!$ J8=q$NJQ49$rMF0W$K9T$&$?$a$N8@8l=hM˝7O$rDs0F$9$k!%K“
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%-!¡%o!¡%I XBRL!$JQ49!$8@8l=hM˝7O



         A Programming Language for Finalcial Data Written in XBRL
         Yuji TAKAO† , Makoto MATSUSHITA† , Katsuro INOUE† , and Katsuhiko YUURA††
              † Graduate School of Information Science and Technology, Osaka University
                     1–3, Machikaneyama–cho, Toyonaka–shi, Osaka, 560–8351 Japan
                          †† Business Solution Systems Division, Hitachi, Ltd.
                 890, Kashimada, Saiwai–ku, Kawasaki–shi, Kanagawa, 212–8567 Japan
             E-mail: †{y-takao,matusita,inoue}@ist.osaka-u.ac.jp, ††kyuura@itg.hitachi.co.jp

Abstract XBRL, a XML based language to describe financial information, has been defined. The conversion
of XBRL documents is highly requested to generate a new financial report. However, there is a problem about
efficiency, since the XBRL specifications are very complicated. We propose a programming language for XBRL
document conversion which has XBRL document structure. In this paper, we explain the programming language,
and, the framework to manipulate XBRL documents. We also discuss about the efficiency of XBRL document
conversion using our language.
Key words XBRL, conversion, programming language

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  1. $ˆ $( $, $-
                                                                        XBRL
                                                        $NXML =hM˝7O$rMQ$$$F J8=q$NJQ49=hM˝$r9T$*$&$H$
 4k6H$O!$¡+$i$N:bL3¿uBV$r8xI=$9$k$?$a$K:bL3Js9p=q$r:n@.                   XBRL J8=q¡+BN$N2r@O$K
                                                $k$H!$JQ49=hM˝$H$OD¿@“4X78$N$J$$
$78x3+$9$k!%6aG/$O!$                            4X$9$k%W%m%0%i%‘$rBgNL$K=q$+$J$1$l$P$J$i$J$$!%$3$N
             web ¿e$G:bL3Js9p=q$r8x3+$9$k4k6H$bA˝
                                                       XBRL J8=q$NJQ49=hM˝$OHs¿o$K:$Fq$J:n6H$H$J$C$F$$$k!%
$($F$-$F$$$k!%$7$+$7!$:bL3Js9p=q$N7A¡0$,E˝0l$5$l$F$$$J$$
                                                     0lHL$K!$:bL3Js9p=q$NJT=8$K7H$o$k?M$K%W%m%0%i%˙%
$?$a$K!$4k6H$K$h$j;HMQ$9$kMQ8l$d!$$=$N0UL#$,0[$J$C$F$$$?
                                                       83$,K-IY$K$”$k$3$H$ODA$7$$!%$3$N$H$-!$ J8=q$rJQ49$9
$j!$0[$J$k4k6H4V$N:bL3Js9p=q$rHf3S$9$k$3$H$,:$Fq$G$”$k$H                               XBRL
$$$C$?LdBj$,$”$C$?!%$=$3$G!$ $N9=J8$rMQ$$$F:bL3¿pJs$r $k$?$a$KJ#;($J%W%m%0%i%˙%s%0$rMW5a$9$k$3$H$O8=¡BE
                         XML
                 XBRL(eXtensible Business Reporting
5-=R$9$k8@8l$G$”$k!$                                                      XBRL
                                                        $$!%$=$3$GK“8&5f$G$O!$ J8=q$N9=B$$r8@8l5!G=$KAH$˙9˜
                                                [7]!%
Language) $, XBRL International $K$h$C$F:vDj$5$l$?      $‘$3$H$GXBRL J8=q$NJQ49$rMF0W$K9T$&$3$H$rL“E*$H$7
                                                %m%0%i%˙%s%08@8l!$5Z$S!$=hM˝7O$rDs0F$9$k!%K“%W%m
 XBRL $rMQ$$$F:bL3Js9p=q$r5-=R$9$k$3$H$G!$4–B8%G!¡%?
                                               %08@8l!$5Z$S!$=hM˝7O$r;HMQ$9$k$3$H$G!$
$NMF0W$J:FMxMQ$d!$0[$J$kAH?%4V$G$N%G!¡%?$NHf3S$,$G$-$k$h                       XBRL J8=q$NJQ49$r
                                                   8zN($h$/9T$&$3$H$,4—BT$G$-$k!%
$&$K$J$k!%@53N!$$+$D!$?WB.$K:bL3Js9p=q$r:n@.$G$-$k$?$a!$


                                                                                                   —1—
                                                                                                          XBRL
                                                                           $H5 ¡oN‘$N%j%s%/%Y!¡%9$+$i9=@.$5$l!$ J8=q$N8lWC$H!$
                   XBRL
  2. :bL3Js9p=q5-=R8@8l
                                                                           :bL3Js9p=q$K5-$5$l$k9‘L“4V$N4X78$rDj5A$9$k!%%$%s%9%?%
 2. 1 :bL3Js9p=q                                                           J8=q$K$O%?%/%=%N%˙J8=q$K$h$C$FDj5A$5$l$?8lWC$G:bL
 :bL3Js9p=q$H$O!$4k6H$,Dj4—E*$K8xI=$9$kB˙¡ZBP¿HI=!$B;1W $K!$XBRL J8=q$N9=@.?ˆ$r¡($9!%
                                                         1
                                            5-=R$5$l$k!%?ˆ
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                                                                                    XBRL
      [1]!%Nc$H$7$F!$¿&K!$K$h$kB˙¡ZBP¿HI=$rI=
=q$G$”$k                                1 $K¡($9!%
B˙¡ZBP¿HI=$H$O!$;q;:!$Ii:D!$5Z$S!$;qK“$rBP¿HI=¡($9$k$3$H
$K$h$j!$4k6H$N:b@/¿uBV$rL@$i$+$K$9$kJs9p=q$G$”$k!%Ej;q5!
4X$d6d9T$J$I$O!$B˙¡ZBP¿HI=$r;O$a$H$9$k:bL3Js9p=q$r;H$C$F
4k6H$N0BA4@-$rH=CG$7!$Ej;q$r9T$&$J$I!$:bL3Js9p=q$O7P:Q3h
F0$K$H$C$F6K$a$F=EMW$JJ8=q$H$7$F;H$o$l$F$$$k!%                                                                       (   )


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                          !JJ?@.!˙G/!˙7n!˙F—8=:˙!K
                                                         (C10L!’I4K—1˙!K
   (;q;:$NIt )                 !!   (Ii:D$NIt )                !! 400
   N.F0;q;:                   470   N.F0Ii:D                      300
                                                                                            ?ˆ 1 XBRL J8=q$N9=@.
   !!!!!!8=6b!&MB6b           150   !!!!!!;YJ’¡j7A                 40
   !!!!!!¡u¡h¡j7A              50   !!!!!!Gc3]6b                   30
   !!!!!!Gd3]6b                30   !!!!!!C;4—¡ZF˜6b               30
   !!!!!!M-2A¿Z7t             100   !!!!!!C;4—=˜4T¡R:D             50       2. 4 %?%/%=%N%˙
   !!!!!!@=IJ                 120   !!!!!!L$J’6b!&=t@G6b           50
   !!!!!!H¿@=IJ!&;E3]IJ        15   !!!!!!A0¡u6b                   50                              (MWAGL¿!$B0@-!$%G!¡
                                                                            %?%/%=%N%˙$O!$%$%s%9%?%s%9J8=q$N8lWC
   !!!!!!86:‘NA!&CyB”IJ        35   !!!!!!$=$NB¿                   50
                                                                              )          XML %9%-!¡%ˆ J8=q$G$”$k!%%?%/%=%N%˙$
                                                                           %?7? $rDj5A$9$k          [5]
   !!!!!!$=$NB¿               100   8GDjIi:D                      100
   !!!!!!B˙E]0zEv6b       ”$ 130    !!!!!!¡R:D                     50      $O!$%$%s%9%?%s%9J8=q$K5-=R$5$l$kMWAGL¿$NDj5A$d!$:
   8GDj;q;:                   600   !!!!!!D94—¡ZF˜6b               20
   !!!!M-7A8GDj;q;:           300   !!!!!!$=$NB¿                   30      $rJdB-$9$k$?$a$N¿pJs$G$”$k%?%W%kMWAG$NDj5A$r9T$&!%
   !!!!!!7zJ*!&9=C[J*         100   (;qK“$NIt )                   700
   !!!!!!5!3#!&AuCV            50   ;qK“6b                        400      %$%s%9%?%s%9J8=q$K5-=R$5$l$k9‘L“4V$N4X78$rDj$a$k!$%
   !!!!!!9)6q!&4o6q!&HwIJ      50   K!Dj=‘Hw6b                    200
                                                                           %Y!¡%9$r;XDj$9$k!%
   !!!!!!EZCO                  50   !!!!!!;qK“=‘Hw6b!!            100
   !!!!!!7z@˙2¿4*Dj            50   !!!!!!Mx1W=‘Hw6b              100       2. 5 %j%s%/%Y!¡%9
   !!!!L57A8GDj;q;:           100   ¿jM¿6b                        100
   !!!!!!9)6H=jM-8”            75   !!!!!!!–!–=‘Hw6b               35       %j%s%/%Y!¡%9$O!$%?%/%=%N%˙$GDj5A$5$l$?9‘L
   !!!!!!$=$NB¿                25   !!!!!!!–!–@QN)6b               15
   !!!!Ej;qEy                 200   !!!!!!JLES@QN)6b               20                        XLink [4]
                                                                           3F9‘L“$KBP$9$kDI2C¿pJs$r $N30It%j%s%/5!G=$rMxMQ
   !!!!!!Ej;qM-2A¿Z7t          80   !!!!!!Ev4—L$=hJ,Mx1W(B;¡:)     15
   !!!!!!;R2q¡R3t¡0!&=P;q6b    20   !!!!!!!LEv4—Mx1W(B;¡:)!M       15
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   !!!!!!D94—B˙IU6b            50                                  !!        •             – 9‘L“4V$N4X78$rDj5A
   !!!!!!$=$NB¿                70   !!
   !!!!!!B˙E]0zEv6b         ”$ 20   !!                             !!        •             – 9‘L“$NCM$N2C;;¡0$rDj5A
   7+1d;q;:                    30   !!
   !!!!!!3+H/Hq                30   !!                             !!        •                         – 9‘L“$NI=¡(=g$rDj5A
   9g!!7W                   1,100   9g!!7W                      1,100
                                                                             •              – 9‘L“$NI=¡(L¿¿N$rDj5A
                                                                             •                    – 9‘L“$N;29MJ88%$rDj5A
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  :bL3¿pJs$r?WB.$+$D8zN(E*$K$K8xI=$9$k$?$a!$:bL3Js9p=q$,
                                                           %j%s%/$H$b8F$P$l!$%$%s%9%?%s%9J8=q$K5-$5$l$?MWAG4
web ¿e$G8x3+$5$l$k$h$&$K$J$C$?!%$7$+$7!$:bL3Js9p=q$N7A¡0
                                                           $rDj5A$9$k!%2f!9$NDs0F$9$k=hM˝7O$O!$Dj5A%j%s%/!$7W;;%
$,E˝0l$5$l$F$$$J$$$?$a$K!$4k6H$K$h$j;HMQ$9$kMQ8l$d!$$=
                                                                                                     2 ¡oN‘$N
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$N0UL#$,0[$J$C$F$$$?$j!$0[$J$k4k6H4V$N:bL3Js9p=q$rHf3S$7
                                                           %j%s%/$K$D$$$F4JC1$K@bL@$9$k!%
$E$i$$$H$$$C$?LdBj$,$”$C$?!%$3$l$i$NLdBj$r2r7h$9$k$?$a!$
                                                             2. 5. 1 Dj5A%j%s%/
2000 G/7 7n$K  XBRL 1.0 [8] $, XBRL International $K$h$j:v
                                                             %$%s%9%?%s%9J8=q$K5-$5$l$?9‘L“4V$N!$35G0¿e$N
Dj$5$l$?!%  XBRL $H$O!$3F¡o:bL3Js9p=qMQ$N¿pJs$r:n@.!&N.
                                                           0[$J$kMWAG$H$7$F5-$5$l$F$$$k$,!$0[$J$k4QE@$+$i8
DL!&MxMQ$G$-$k$h$&$KI8=‘2=$5$l$?!$ XML $N9=J8$rMQ$$$?8@
                                                           35G0$G$”$k$3$H$r;XDj$9$k!$Ey2A35G0$N4X78$rDj5A
                     X
8l$G$”$k!%:bL3¿pJs$r BRL J8=q2=$9$k$3$H$K$h$j!$%=%U%H
                                                             2. 5. 2 7W;;%j%s%/
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                                                             :bL3Js9p=q$G$O!$?F9‘L“$NCM$,;R9‘L“$NCM$NOB$
@.$dN.DL!&:FMxMQ$,4—BT$G$-$k!%
                                                           $l$k9‘L“$,$”$k!%7W;;%j%s%/$G$O9‘L“4V$N?F;R4X78$
                           2001
  2f!9$,Ds0F$9$k=hM˝7O$O!$ G/12 7n$K8x3+$5$l$?      XBRL
                                                           $h$C$FCM$r7hDj$9$k$H$$$&4X78$rDj5A$9$k!%$5$i$K
                                  XBRL 2.0 $K$D$$$F4JC1
2.0 [8] $rBP¿]$H$7$F$$$k!%0J2¡$G$O!$
                                                           CM$r7W;;$9$k:]$K!$;R9‘L“$NCM$K3]$1$k=E$˙$NCM$
$K@bL@$9$k!%
                                                           $H$b$G$-$k!%
  2. 3 XBRL J8=q$N9=@.
                                                             2. 6 %$%s%9%?%s%9J8=q
  XBRL J8=q$O%?%/%=%N%˙J8=q$H%$%s%9%?%s%9J8=q$+$i9=@.
                                                             %$%s%9%?%s%9J8=q$O!$%?%/%=%N%˙J8=q$GDj5
$5$l$k!%%?%/%=%N%˙J8=q$O%?%/%=%N%˙K“BN (0J2¡!$%?%/%=%N%˙!K
                                                                           XML
                                                           L3;v¡B$r5-=R$7$? J8=q$G$”$k!%%$%s%9%?%s%9J8=q$O!$

                                                                                                                             —2—
                                                                              $9$k!%$7$+$7!$:bL3;v¡B$H$N4V$KIT5,B’$K9=B$2=$5
<?xml version="1.0" encoding="UTF-8"?>
<xbrli:group                                                                  B8:˙$9$k!%$3$N¿pJs$rI=$9$?$a$K$O!$%?%W%kMWAG
 xmlns:xbrli="http://www.xbrl.org/2001/instance"                                          XLink $GI=8=$5$l$k!%
                                                                              Cm$r;H$&!%5SCm$O!$
 xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
 xmlns:iso4217="http://www.iso.org/4217"                                       2. 7 %$%s%9%?%s%9J8=q$N9=B$
 xmlns:sample="http://sample"
 xsi:schemaLocation="http://sample sample.xsd">                                %$%s%9%?%s%9J8=q$N9=B$$r5,Dj$9$k%9%-!¡%ˆ$G

 <!-- Item-Element starts here -->
                                                                              $,;RMWAG$r4ˆ$‘$3$H$r5v$7$F$$$J$$!%%0%k!¡%WMW
 <sample:assets                                                               AG$,J#;($K%M%9%H$7$?9=B$$r=q$/$3$H$,$G$-$k$,
   numericContext=“c1”>1100000000</sample:assets>
 <sample:currentAssets                                                                               XML J8=q$H$J$C$F$$$k!%
                                                                              %s%9%?%s%9J8=q$O!$C1=c$KNs5s$5$l$?
   numericContext="c1">500000000</sample:currentAssets>
 <sample:noncurrentAssets                                                                                             1 $G$O!$
                                                                              Nc1 $K!$$4$/4JC1$J%$%s%9%?%s%9J8=q$NNc$r¡($9!%Nc
   numericContext="c1">600000000</sample:noncurrentAssets>
                                                                              6 8D$N9‘L“MWAG$K$h$j:bL3;v¡B$,5-=R$5$l$F$$$k!%$3$l$i$N
 <sample:liabilitiesAndStockholdersEquity
   numericContext="c1">1100000000</sample:liabilitiesAndStockholdersEquity>         c1
                                                                              L“MWAG$O!$       id $K$h$C$F?tCM%3%s%F%-%9%H$K4X78
 <sample:liabilities
   numericContext="c1">400000000</sample:liabilities>                         $i$l$F$$$k!%
 <sample:stockholdersEquity
   numericContext="c1">700000000</sample:stockholdersEquity>
                                                                                3. XBRL $N%b%G%k$HA‘:nJ˝K!
 <!-- Context-Element starts here -->
 <xbrli:numericContext id="c1" precision="18" cwa="true">                      3. 1 %$%s%9%?%s%9J8=q$N%b%G%k
   <xbrli:entity>
    <xbrli:identifier                                                          K“=hM˝7O$O!$%$%s%9%?%s%9J8=q$K5-=R$5$l$?C
      schema="www.nasdaq.com">SAMP</xbrli:identifier>
    <xbrli:segmant/>
                                                                              $7$$%$%s%9%?%s%9J8=q$NCM$N@˙Dj$H$$$C$?!$%$
   </xbrli:entity>                                                            $KBP$9$kA‘:n$r07$&!%$=$N$?$a!$%$%s%9%?%s%9J8
   <xbrli:period>
    <xbrli:instant>2001-08-16</xbrli:instant>                                 :n$9$k$?$a$N%b%G%k$H!$$=$N%b%G%k$KBP$9$kA
   </xbrli:period>
   <xbrli:unit>                                                                           XML J8=q$G$”$k!% J8=q$N%b%G%k$H
                                                                               %$%s%9%?%s%9J8=q$O       XML
    <xbrli:operator id="divide">
                                                                                     W
                                                                              $7$F$O!$ 3C $K$h$jDocument Object Model(DOM) [3] $,
      <xbrli:measure>ISO4217:JPY</xbrli:measure>
      <xbrli:measure>xbrli:shares</xbrli:measure>                                                              D
                                                                              8x3+$5$l$F$*$j!$9-$/;H$o$l$F$$$k!%OM $O!$XML J8=q$N
    </xbrli:operator>
   </xbrli:unit>                                                                                 DOM
                                                                              LZ9=B$$K$h$kI=8=$G$”$k!$ %D%j!¡$NA‘:n$rDL$8$F!$G$0U
 </xbrli:numericContext>
</xbrli:group>                                                                $NXML J8=qA‘:n$,2DG=$G$”$k$H$$$&BgJQM%$l$?%b%G%k$
                                                                                     DOM $r%$%s%9%?%s%9J8=q$N%b%G%k$H$7$F;H$&
                                                                              $7$+$7!$
                                        sampleInstance.xml
                                                                              ;($9$.$F07$$$E$i$$$?$a!$DOM $r4p$K?7$7$$%b%G%k$r9M$($k!
2¡$N 5 ¡o$NMWAG$+$i9=@.$5$l$k!%                                                0lHL$NXML J8=q$G$O!$%ˆ!¡%/%”%C%W$5$l$?J8;zNs%G!¡%
  2. 6. 1 %0%k!¡%WMWAG                         ;RMWAG$K$h$jJ,3d$5$l$&$k!%J,3d$5$l$?J8;zNs%G!¡%?$d!$$=
          (group) $O!$%$%s%9%?%s%9J8=q$N%k!¡%HMWAG$G
  %0%k!¡%WMWAG                                                   DOM %D%j!¡$G$OJ8;zNs%G!¡%?$r!$%F%-
                                               =gHV$bJ];˝$9$k$?$a!$
$”$k!%B¿$NMWAG$r4ˆ$‘HFMQ$N%3%s%F%J$H$7$F;H$&$3$H$b$G$-$k!%
                                              %9%H%N!¡%I$H$$$&;RMWAG$H$7$FI=8=$9$k!%$7$+$7!$%$%
  2. 6. 2 9‘ L“ MW AG                         %9J8=q$K5-$5$l$?9‘L“MWAG$O!$;RMWAG$r;˝$?$J$$$?$a$K!$
 :bL3;v¡B!$$9$J$o$A!$=jDj$N%S%8%M%9¡BBN$KBP$7$F!$=jDj
                                          %/%”%C%W$5$l$?J8;zNs%G!¡%?$OJ,3d$5$l$J$$!%$=$3$G!$M
$N4—4VFb$KJs9p$5$l$?;v¡B$r5-=R$9$kMWAG$G$”$k!%MWAGL¿$O
                                          %N!¡%I$KJ8;zNs%G!¡%?$r;˝$?$;$?%b%G%k$r:n$k$3$H$,2DG=$
%?%/%=%N%˙$GDj5A$5$l$k!%:bL3;v¡B$,?tCM7?$G$”$k9‘L“MWAG
                                          $k!%MWAG%N!¡%I$KJ8;zNs%G!¡%?$r;˝$?$;$k$H!$9‘L“MWAG$
$K$OnumericContext B0@-$,!$J8;zNs7?$G$”$k9‘L“MWAG$K$O  CM$r;2¿H$9$k:]$K!$;RMWAG$N2r@O$r$9$k$3$HL5$7$KCM$r;
nonNumericContext B0@-$,I,$:4ˆ$ˆ$l!$¡!@a$G@bL@$9$k%3%s $-$k$?$a!$BgI˝$J¿JNO2=$,2DG=$H$J$k!%
%F%-%9%HMWAG$X$N;2¿H$r;XDj$9$k!%                                               $ˆ$?!$%$%s%9%?%s%9J8=q$K5-$5$l$?MWAG4V$K$O!$¡!$K¡
  2. 6. 3 %3%s%F%-%9%HMWAG                         78$,$”$k!%
                                     (numericCon-
  %3%s%F%-%9%HMWAG$O!$?tCM%3%s%F%-%9%HMWAG            •
                        (nonNumericContext) $N2 ¡o
text)!$Hs?tCM%3%s%F%-%9%HMWAG                         •
N‘$KJ,$1$i$l$k!%?tCM%3%s%F%-%9%H$O!$?tCM$H$7$F5-=R$5$l$?
                                                     •
:bL3;v¡B$K4X$9$k%a%?%G!¡%?$dB0@-!J4—4V$dC10L$J$I!K$rDs6! $O!$MWAG4V$NF˜$l;R9=B$$K$h$k?F;R4X78$N$˙$r;H$$
                                                   DOM
$9$k!%Hs?tCM%3%s%F%-%9%H$O!$J8¿O$H$7$F5-=R$5$l$?:bL3;v¡B        X
                                                 B$$r7A@.$9$k$,!$ BRL $N%$%s%9%?%s%9J8=q$rI=$9$?$a$K$
$K4X$7$FF1MM$N¿pJs$rDs6!$9$k!%                   ¿e$K5s$2$?3 ¡oN‘$N4X78A4$F$r;H$C$?%b%G%k$r9M$($kI,MW
  2. 6. 4 %?%W%kMWAG                             $”$k!%
        (tuple) $O!$7P1D¡T$NL¿A0$H$=$N8*=q$-$H$$$C$?!$
  %?%W%kMWAG                                       K“=hM˝7O$G$O!$MWAG$rD:E@$H$7!$MWAG4V$N4X78$rJ
Aj8˙$K0MB8$7$F$$$k:bL3;v¡B$N=89g$r5-=R$9$k!%%?%W%kMWAG$G
                                                  8˜%0%i%U$r%$%s%9%?%s%9J8=q$N%b%G%k$H$9$k!%M-8˜%
$O!$¿pJs$O9=B$2=$7$F5-=R$5$l$k!%                  E@$O!$MWAG$NCM!J%ˆ!¡%/%”%C%W$5$l$?J8;zNs%G!¡%?!K
  2. 6. 5 5S             Cm             $r;˝$D!%
  %?%W%kMWAG$O!$:bL3;v¡B$K4XO”$9$k9=B$2=$5$l$?¿pJs$r5-=R             DOM %D%j!¡$K$h$kI=8=
                                          Nc1 $G¡($7$?%$%s%9%?%s%9J8=q$N!$


                                                                                                                           —3—
                                  3 $K5-$9!%$?$@$7!$4JC1
         2 $K!$M-8˜%0%i%U$K$h$kI=8=$r?ˆ                                                3. 2 %b%G%k$KBP$9$kA‘:n
                      xbrli:numericContext N
$N$?$a$KL¿A06u4V@“F,¡-$H!$                                                       A                         3 ¡oN‘$,$”$k!%
                                                                                       %$%s%9%?%s%9J8=q$X$NA‘:n$O¡!$N
         N,          k               I $NMM$K¡!$N?F;R4X78$,%j%s%/%Y!¡ •
                                      1
%9$GDj5A$5$l$F$$$k$H$9$k!%                                                              •
     • assets(;q;:$NIt ) $OcurrentAsset(N.F0;q;: ) $H!$                                 •
!!!!!!        noncurrentAssets(8GDj;q;:) $N?F
     • liabilitiesAndStockholdersEquity(Ii:D$NIt) $O
!!!!!!                                                )
          liabilities(Ii:D ) $HstockholdersEquity(;qK“ $N?F

                                                      assets        1100000000

                                                #COMMENT

                                                currentAssets       500000000
                                                                                                   XML $N?F;R4X78$K$h$kJU!J¡B@˜$NLp0u!K$r$D$
                                              noncurrentAssets      600000000
                                                                                     $.JQ$($k$3$H$KBP1˜$9$k!%8@8l=hM˝7O$G$O!$$3$l$i$N=hM˝
                                                 liabilitiesAnd
     document             group               StockholdersEquity
                                                                    1100000000
                                                                                     $&5!9=$rDs6!$9$k!%
                                                  liabilities       400000000
                                                                                        4. 8@8l=hM˝7O
                                              stockholdersEquity    700000000
                                                                                       4. 1 8@8l$N35MW
                                                #COMMENT
                                                                                                   XBRL J8=q$NJQ49$rMF0W$K9T$&$3$H$r
                                                                                       Ds0F$9$k=hM˝7O$O!$
                                               numericContext
                                                                                     0l$NL“I8$H$7$F$$$k!%$=$N$?$a!$JQ49$N$?$a$N%W%m%0%i%
                         ?ˆ 2 DOM %D%j!¡$K$h$kI=8=                                   8@8l$O!$8@8l;EMM$,¿.$5$/!$$+$D!$=,F@$7$d$9$$$3$H$,K¿$ˆ$
                                                                                                  XBRL J8=qJQ49$N$?$a$N8@8l$r $N9=J8
                                                                                     $$!%K“8&5f$G$O!$                    Java
                                                                                     $+$i%/%i%9$r=—$$$?8@8l$H$7$FDj5A$9$k!%$=$NM˝M3$O¡!$
                                         1100000000
                            assets                                                   $G$”$k!%
                                         …
                                                                                        • Java $O!$9-$/;H$o$l$F$$$k%W%m%0%i%˙%s%08@8l$G$”$
                      currentAssets                                                  !!!!!!$a!$   Java $N9=J8$r;H$&$3$H$G=,F@$N¡j4V$,¿J$+$l$k
                                         …
                                                                   XML                  •
                     noncurrentAssets

                                         …
                        liabilitiesAnd
     group           StockholdersEquity
                                         …

                           liabilities
                                                                                       4. 1. 1 JQ ?t $H 7?
                                         …

                     stockholdersEquity                                                JQ?t$O7?!$5Z$S!$JQ?tL¿$NL@¡(E*$J@k8@L5$7$G;HM
                                         …                                           $k!%JQ?t$K$O7?$,$J$$$,!$=hM˝7OFbIt$G$O!$@0?t7?!$
                         numericContext
                                                                                                                4. 2. 1 @a$G=R$Y$k
                                                                                     E@7?!$J8;zNs7?!$G[Ns7?!$%O%C%7%e7?!$      Node
                          ?ˆ 3 M-8˜%0%i%U$K$h$kI=8=                                  9=B$BN7?$,$”$k!%JQ?t$KCM$,BeF˜$5$l$?;˜!$1&JU$N7?$,:8JU
                                                                                     JQ?t$N7?$H$7$F@˙Dj$5$l$k!%K“8@8l$O:bL3Js9p=q$r07$&8@8l
                                                     $”$k$?$a!$:bL3¿pJs$r07$&@0?t7?$O7e$”$U$l$r5/$3$7$F$O$J$i
   M-8˜%0%i%U$K$h$kI=8=$G$O!$MWAG$N$˙$,D:E@$H$7$F8=$l$k$?
$a!$D:E@$N?t$, DOM %D%j!¡$h$j$b¿/$J$/$J$j!$4JC1$J%0%i%U$J$$!%$=$N$?$a!$@0?t7?$OG$0U@:EY$N1i;;$r%5%]!¡%H$9$k!%
                                                 4. 1.
              XBRL J8=qFCM-$N4X78$GMWE@4V$KJU$r0z$/$? 2 1i ;; ;R
$H$J$k!%$5$i$K!$
                                                                        Java
                                               ;;=Q1i;;;R!$BeF˜1i;;;R$H$b$K $GDj5A$5$l$F$$$k1i;;
$a!$MWAG4V$N4X78$rMxMQ$7$?MWAG$N;2¿H$r4JC1$K9T$&$3$H$,$G
                                                                                             “+” $G1i
                         DOM %D%j!¡$h$jM˝2r$7$d ;R$r;˝$D!%Nc$($P!$@0?t7?$HJ8;zNs7?$r2C;;1i;;;R
$-$k!%M-8˜%0%i%U$K$h$k%b%G%k$O!$
$9$/!$A‘:n$7$d$9$$%b%G%k$G$”$k$H9M$($i$l$k!%                                         ;;$7$h$&$H$7$?$H$-$J$I!$0[$J$k7?F1;N$KBP$7$F1i;;$r9T$&¿l
   $5$i$KK“8&5f$G$O!$M-8˜%0%i%U$ND:E@$H!$
                                  DOM %D%j!¡Cf$N                                     9g$K$O!$=hM˝7OFbIt$G¡+F07?JQ49$r9T$&!%$3$N¿l9g$O!$@0
                                                                               2
                                               $,J8;zNs7?$KJQ49$5$l!$1i;;7k2L$O 8D$NJ8;zNs$,7k9g$5$l$?
MWAG%N!¡%I$rF10l$ND:E@$GI=$9$3$H$G!$%$%s%9%?%s%9J8=q$N%b
    DOM %D%j!¡$r7k9g$9$k;v$r9M$($k!%$9$k$H!$ J8
%G%k$H                                   XBRL                                                                                           “*”
                                                                                     J8;zNs7?$H$J$k!%$?$@$7!$@0?t7?$HJ8;zNs7?$r¿h;;1i;;;R
                                               $G1i;;$7$h$&$H$7$?$H$-$J$I!$¡+F07?JQ49$r9T$($J$$$H$-$O%(
=q$NA‘:n$O!$%$%s%9%?%s%9J8=q$N%b%G%k$N$˙$r;H$C$F!$0lHL$N
XML J8=q$NA‘:n$O!$                                %i!¡$H$9$k!%
                DOM %D%j!¡$r;H$C$F9T$&$3$H$,$G$-$k!%
                             XBRL J8=qJQ49$r4J0W$K9T 4. 1. 3 @) 8f 9= B$
$9$J$o$A!$HFMQ@-$r;˝$?$;$?$ˆ$ˆ!$
$&$3$H$,$G$-$k!%                                                                                                            try–catch J8!K
                                                                                       Java $GDj5A$5$l$F$$$k@)8f9=B$$N$&$A!$Nc30!J
                                                                                           if
                                                                                     $r=—$/!$ J8!$while J8!$do–while J8!$for J8!$switch J8$r;˝


                                                                                                                                       —4—
                                        continue
               break J8$K$h$k!$%k!¡%WC&=P$H!$ J8$K$h                               DOM %D%j!¡$K8=$l$kMWAG$r
                                                          %F%-%9%H%N!¡%I!$B0@-%N!¡%I$J$I!$
$k%k!¡%W$N:F3+$r%5%]!¡%H$9$k!%                                                             dom parentNode!$
                                                          I=$9%N!¡%I0J30$N%N!¡%I$rJV$92DG=@-$N$”$k
 4. 1. 4 4X         ?t                                    dom childNodes $H0[$J$j!$parent, children $O!$XML $NMWAG
             Java $K$O!$4X?t$H$$$&35G0$O$J$$$,!$
 %*%V%8%’%/%H;X8˜8@8l                         $rI=$9%N!¡%I$N$˙$rJV$9!%
Java $N%a%=%C%I$rK“8&5f$G$O4X?t$H$7$FDj5A$9$k!%$?$@$7!$7? ?F;R4X78$K$h$k%N!¡%I$N¡hF@
                                                   4. 2. 2
$K$h$k4X?t$N6hJL$,$G$-$J$$$?$a!$%W%m%0%i%‘Cf$G4X?tL¿$,=E
                                                    %$%s%9%?%s%9J8=q$N%b%G%k$G!$%j%s%/%Y!¡%
J#$7$F$O$J$i$J$$!%4X?t$G$O!$G$0U8D$N0z?t$r¡u$1¡h$j!$;XDj
                                                      ;R4X78$NJU$r;2¿H$9$k$?$a$N4X?t$rDs6!$9$k!%
                return J8$G7W;;7k2L$rJV$9$3$H$,$G$-$k$,!$ Node xbrl getParentNode(Node node)
$5$l$?7W;;$r9T$&!%
I,$:$7$bCM$rJV$9I,MW$O$J$$!%                                node $N?FMWAG$rJV$9!%
 4. 1. 5 F˜ =P        NO                                    Node xbrl getChildNodeByNum(Node node, int index)
         XML
 K“8@8l$G$O!$ %U%!%$%k$H$NF˜=PNO$N$˙$r9M$($k!%;XDj $N;RMWAG$G!$ HVL“$NMWAG$rJV$9!%
                                               node        index
                            XML J8=q$N%k!¡%H%N!¡
$5$l$?%$%s%9%?%s%9J8=q$r2r@O$7$F!$                          Node[] xbrl getChildNodes(Node node)
%I$rJV$95!G=$H!$;XDj$7$?%N!¡%I$r;˝$DLZ9=B$A4BN$r%U%!%$%k$N;RMWAG$NG[Ns$rJV$9!%
                                                    node
$KJ]B8$9$k5!G=$r4X?t$H$7$FDs6!$9$k!%                        $3$l$i$N4X?t$r;H$&$3$H$G!$¡B:]$N:bL3=tI=$K8=$l$k9‘L“4V
 4. 2 XBRL/XML J8=q$X$N;2¿H5!G=                           $N?F;R4X78$G9‘L“MWAG$K%”%/%;%9$9$k$3$H$,$G$-$k!%
 4. 2. 1 Node 9=B$BN                                        4. 2. 3 %3%s%F%-%9%HMWAG$N¡hF@
 3. 1 @a$G=R$Y$?%b%G%k$G!$D:E@$rI=8=$9$k9=B$BN$rDj5A$9$k!%
                                                  %$%s%9%?%s%9J8=q$N%b%G%k$G!$9‘L“MWAG$+
          Node         Node        DOM
$3$N9=B$BN$r 9=B$BN$H8F$V!% 9=B$BN$O!$ $N                 $1$i$l$?%3%s%F%-%9%HMWAG$r;2¿H$9$kJU$rC)$k4X
                   DOM
%N!¡%I$bI=8=$9$k$?$a!$ $GDj$a$i$l$?Node %$%s%?%U%’!¡        Node xbrl getContext(Node node)
                  2 $K!$Node 9=B$BN$,;˝$D%a%s%P0lMw$H
%9$r4p$KDj5A$9$k!%I=                                 node $K4XO”IU$1$i$l$?%3%s%F%-%9%HMWAG$rJV$9!%
$=$N0UL#$r¡($9!%                                            4. 2. 4 MWAGL¿$K$h$k%N!¡%I$N¡hF@
                                                            9=B$BN$N%a%s%P$d!$%N!¡%I$r;2¿H$9$k4X?t$r;H$&
                 I=2 Node 9=B$BN$N%a%s%P0lMw
          7?               %a%s%PL¿          0UL#
                                                                                          DOM $G$O!$
                                                          %N!¡%I4V$N4X78$+$i%N!¡%I$rF@$k$3$H$,$G$-$k!%
 string            name               MWAGL¿                                                    2 8DDj5A$5$l
                                                          $3$N$[$+$K;XDj$7$?%N!¡%I$rD¿@“¡hF@$9$k4X?t$,
 int!Cstring!Cfloat value              MWAG$NCM            $F$$$k!%K“=hM˝7O$G$bF1$85!G=$r;˝$D4X?t$rDs6!$9$k!%
 Hashtable         attributes         B0@-                  Node[] getElementByTagName(Node node, string name)
 Node              parent             ?F$NMWAG%N!¡%I                     name
                                                            node $N;RMWAG$G!$ $H$$$&MWAGL¿$N%N!¡%I$NG[Ns$rJV
 Node G[Ns         children           ;R$NMWAG%N!¡%I$NG[Ns Node getElementById(Node node, string id)
 string            dom nodeName       DOM $K$h$kMWAGL¿
                                                                                id $r;˝$D%N!¡%I$rJV$9!%
                                                            node $N;RMWAG$G;XDj$5$l$?
 string            dom nodeValue      DOM $K$h$kMWAG$NCM
                                                            4. 3 9=B$A‘:n$N$?$a$N5!G=
 int               dom type           Node $N¡oN‘
                                                                     DOM $GDj5A$5$l$F$$$k4X?t$rMQ$$$F!$
                                                            K“=hM˝7O$G$O!$                        XML
 Node              dom parentNode     ?F%N!¡%I
 Node G[Ns         dom childNodes     ;R%N!¡%I
                                                          J8=q$N9=B$$rA‘:n$9$k!%4X?tL¿$H5!G=$O¡!$NDL$j$G$”$k!%
 Node              dom firstChild      :G=i$N;R%N!¡%I        Node insertBefore(Node newNode, Node refNode)
 Node              dom lastChild      :G8e$N;R%N!¡%I                       newNode $rAˆF˜$7!$
                                                            refNode $ND¿A0$K                newNode $rJV$9!%
 Node              dom previousSibling D¿A0$N7;Do%N!¡%I     Node replaceNode(Node newNode, Node oldNode)
 Node              dom nextSibling    D¿8e$N7;Do%N!¡%I                                    oldNode $rJV$9!%
                                                            oldNode $r newNode $GCV$-49$(!$
                                                            Node removeNode(Node oldNode, Node parent)
                                                                              oldNode $r:o=—$7!$ldNode $r
                            DOM %D%j!¡$N%G!¡%?$K%”%/%; parent $+$i;R%N!¡%I$G$”$k
 name!$value!$attributes $O!$                                                                  o
                                                 !!JV$9!%
%9$9$kFI$˙=q$-2DG=$J%a%s%P$G$”$k!%9=B$BN¡+?H$,!$MWAG%N!¡
                                                   Node appendNode(Node newChild, Node parent)
%I$rI=$7$F$$$k;˜$N$˙%”%/%;%92DG=$G!$$=$l$¿$l!$MWAGL¿!$MW
                                                                                          newChild $r
AG$NCM!$B0@-$r %D%j!¡$r2r@O$7$FF0E*$K7W;;$9$k!%%N!¡ parent $KnewChild $r;R%N!¡%I$H$7$FDI2C$7!$
           DOM
                                                  !!JV$9!%
%I$KJ#?t$N%F%-%9%H%N!¡%I$,B8:˙$9$k$H$-$OJ8;zNs7?$H$7$F7k
9g$7$?7k2L$rvalue $NCM$H$9$k!% $N9‘L“MWAG$G$O!$:bL3 bool hasChildNodes(Node parent)
                           XBRL
;v¡B$OC10l$N%F%-%9%H%N!¡%I$H$7$FI=8=$5$l$k$?$a!$
                                       value %a             parent $K;R%N!¡%I$,$”$l$P??!$$J$1$l$P56$rJV$9!%
                        XBRL J8=q$NJQ49$G$”$kCM Node closeNode(Node node, bool deep)
%s%P$NFI$˙=q$-$G0lHV¡–MW$NB?$$
$NA‘:n$r¡B8=$G$-$k!%                                        deep $,??$N;˜$O!$node $N;RMWAG$b:F5”E*$KJ#@=$7$FJV
 parent!$children $O!$                              !!56$N;˜$O!$node $N$˙$rJ#@=$7$FJV$9!%
                     DOM %D%j!¡$N9=B$$K%”%/%;%9$9$kFI$˙
                                                Node createNode()
¡h$j@lMQ$N%a%s%P$G$”$k!%%$%s%9%?%s%9J8=q$N%b%G%k$G!$?F;R4X
                     DOM               parent $O!$
78$NJU$rI=8=$9$k!%F0E*$K %D%j!¡$r2r@O$7$F                          N   I r:n     k
                    children                                       DOM
                                               Node 9=B$BN$r;H$&$3$H$G $GDj5A$5$l$?%D%j!¡9=B$$r
?FMWAG$H$J$k%N!¡%I$rJV$7!$ $O;RMWAG$NG[Ns$rJV$9!%


                                                                                                         —5—
                                                       5. 9M            ;!
                                               DOM
      XML
$G2DG=$J A‘:n$,K“=hM˝7O$G2DG=$H$J$k!%                                        XML J8=q$N7A¡0$rJQ49$9$k$?$a
                                                      XSLT [6] $r$O$8$a$H$7$F!$
 4. 4 XBRL J8=qFCM-$N7W;;=hM˝                                                           XSLT
                                                     $NOHAH$˙$K4X$9$k8&5f$,9-$/9T$o$l$F$$$k!%$O@)8f9=B$
                       XBRL                      $d;;=Q1i;;$r%5%]!¡%H$7!$K“8&5f$GA[Dj$7$F$$$k:bL3Js9p=q$N
 2. 5. 2 @a$G=R$Y$?$h$&$K!$ J8=q$G$O$”$k9‘L“MWAG$NCM
                                                 JQ49$b9T$&$3$H$,$G$-$k!%$7$+$7!$ $K$O
$,!$$=$N;RMWAG$NCM$N=E$˙IU$-9g7W$H$7$F7W;;$5$l$k¿l9g$,$”                    XSLT     XBRL $N;˝$D
                                  2 8D$rDs6!$9$k!%
$k$,!$$3$N7W;;$r9T$&4X?t$H$7$F!$¡!$N                 J#;($J9=B$$r4JC1$K07$&¡jCJ$,$J$$!%$9$J$o$A!$K“Mh9T$$$?
 void xbrl calculateNode(Node node)                  JQ49=hM˝$N%W%m%0%i%‘$K2C$(!$%?%/%=%N%˙J8=q$r2r@
     t         ( node $NCM$r7W;;$9$k!%                                                        XSLT
                                                     $?$a$N%W%m%0%i%‘$b=q$+$J$1$l$P$J$i$J$$!%$=$N$?$a!$
 void xbrl calculateAllNodes(Node node)              $r;H$C$?XBRL $N$?$a$N%W%m%0%i%‘$OBgJQJ#;($K$J$k!%
                                                  :G6aCmL“$5$l$F$$$kJQ498@8l$K [2] $,$”$k!%XDuce $O
  node $,4ˆ$ˆ$l$k%$%s%9%?%s%9J8=q$,;˝$D9‘L“MWAG$NCM$r                     XDuce
!!A4$F7W;;$9$k!%La$jCM$O$J$$!%                                                            XML
                                                     XML $N%9%-!¡%ˆ$r%G!¡%?7?$H8+$J$7!$@8@.$9$kJ8=q$N
                                             BEEv@-$r@EE*$K3N$+$a$k!% $b XSLT $HF1$8LdBj$r4ˆ$˙!$
 4–B8$N=hM˝7O$G;RMWAG$+$i$NCM$N7W;;$r9T$&¿l9g$O!$$ˆ$:!$        XDuce
                                               JQ49$N$?$a$N%W%m%0%i%‘$OJ#;($GFq$7$$$b$N$H$J$k!%
$I$NMWAG$H?F;R4X78$K$”$k$+$r7W;;%j%s%/$+$iD4$Y$k!%¡!$K!$
                                                     K“9F$GDs0F$7$?=hM˝7O$O!$ J8=q$KBP$9$k4JC1$J%”%/%
9g7W$9$k:]$N=E$˙$r¡hF@$7!$:G8e$K!$?F;R4X78$K$”$kMWAG$NCM                XBRL
                                                    %9J˝K!$rDs6!$9$k!%MxMQ¡T$O!$%?%/%=%N%˙J8=q$N2r@O=
$r¡hF@$7$F7W;;$9$k!%$3$N¡j4V$N$+$+$k7W;;$r9T$&5!G=$rDs6!
$9$k$3$H$G!$BgI˝$J¿JNO2=$,2DG=$H$J$k!%               0U¡1$;$:!$L“E*$NJQ49=hM˝$N5-=R$N$˙$K=8Cf$G$-$k!%$=$N$
 4. 5 ¡B 9T 4D 6-                                    4–B8$N8@8l$KHf$Y$k$HJQ49$KI,MW$J%W%m%0%i%‘NL$O
                                       ¿/$7!$9b$$@8;:@-$r$b$?$i$9$H9M$($i$l$k!%$5$i$K!$
 K“=hM˝7O$O!$4JC1$J%W%m%0%i%‘$r=q$-!$%H%i%$!u%(%i!¡$r7+                              DOM %D
                                                                                      DOM %D%j!¡
$jJV$7L“E*$N J8=q$r:n@.$9$k!$$H$$$&:n6H$rA[Dj$7$F %j!¡$K%”%/%;%92DG=$J9=B$BN!$4X?t72$r;H$&$H!$
          XBRL
                                                 $KBP$9$kA‘:n$b2DG=$N$?$a!$ J8=q$NJQ49$K$H$I$ˆ$i$:!$
$$$k!%;H$$¿!¡j$NNI$5$d!$MxMQ¡T$X$N%U%#!¡%I%P%C%/!$%G%P%C              XBRL
                                              0lHL$N
%0$NMF0W$5$+$i!$=hM˝7O$O%$%s%?!¡%W%j%?$G¡BAu$9$k!% XML J8=q$NJQ49$K$bMQ$$$k$3$H$,$G$-$k$H9M$($i$l$
 4. 6 %5%s%W%k%W%m%0%i%‘                                       XDuce $N$h$&$J ML J8=q$NBEEv@-$r8!¿Z$9
                                                      K“=hM˝7O$O!$          X
                                           $k5!G=$r;˝$C$F$$$J$$!%@8@.$7$?J8=q$r30It$N
 ?ˆ4 $K%5%s%W%k%W%m%0%i%‘$r¡($9!%$3$N%W%m%0%i%‘$G$O!$Nc                          Validator $G8!
                                                   ¿Z$9$k$H$$$&J˝¡0$G$O!$%W%m%0%i%‘Cf$N$I$NItJ,$K8m$j$,
1 $N%$%s%9%?%s%9J8=q$rFI$˙9˜$˙!$1˙$+$i%I%k$X!$9‘L“MWAG$N
C10L$N49;;$r9T$C$F$$$k!%                             $N$+$,J,$+$i$J$$!%BEEv@-$N8!¿Z5!G=$rAH$˙9˜$‘$3$H$G%W
                                               %i%‘$N%G%P%0$,MF0W$K$J$k$3$H$,9M$($i$l$k!%
 3FJ8$,9T$C$F$$$k6qBNE*$J=hM˝$O%3%a%s%H$H$7$FIU2C$7$F$$
                          XBRL J8=q$N2r@O$r9T$&
$k!%%W%m%0%i%‘$r8+$FJ,$+$k$h$&$K!$
                                                       6. $ˆ     $H     $a
=hM˝$r=q$/$3$H$J$/!$9T$$$?$$=hM˝!$$3$N¿l9g$OC10L$N49;;$K
4X$o$k=hM˝$N$˙$r4J7i$K=q$/$3$H$,$G$-$k!%                                   XBRL
                                                      XBRL J8=q$N9=B$$rMxMQ$7$?!$ J8=q$NJQ49=hM˝$r4J
                                                     C1$K5-=R$9$k$?$a$N=hM˝7O$rDs0F$7$?!%$ˆ$?!$$3$N=hM˝
                                                                                     XML
                                                     XBRL J8=q$NJQ49$K$H$I$ˆ$i$:!$0lHL$N J8=q$NJQ49$K$b
                                                     ;H$($k$3$H$r¡($7$?!%:#8e$N2]Bj$H$7$F!$BEEv@-$N8!¿Z5!G=$
                                                     AH$˙9˜$˙!$=hM˝7O$N¡BAu!$5Z$S!$I¿2A$,5s$2$i$l$k!%
                                                                             J8      8%
                                                      [1] 0BJ?¿¡Fs!$“F˜Lg!!4k6H2q7W!!       )”!$El5˜7P:Q¿pJs=PHG
                                                                                      (;0D–HG
                                                      [2] Haruo Hosoya and Benjamin C. Pierce. “XDuce: A typed
                                                          XML processing language”. ACM Transactions on Internet
                                                          Technology, 3(2):117-148, 2003.
                                                      [3] The World Wide Web Consortium, “Document Object
                                                          Model (DOM)”, http://www.w3.org/DOM/
                                                      [4] The World Wide Web Consortium, “XML Linkink Lan-
                                                          guage (XLink)”, http://www.w3.org/TR/xlink/
                                                      [5] The World Wide Web Consortium, “XML Schema”,
                                                          http://www.w3.org/XML/Schema
                                                      [6] The World Wide Web Consortium, “XSL Transformations
                                                          (XSLT)”, http://www.w3.org/TR/xslt
                                                      [7] XBRL International, “XBRL”,
                                                          http://www.xbrl.org/
                                                      [8] XBRL International, “XBRL Specifications”,
                                                          http://www.xbrl.org/resourcecenter/specifications.asp


                ?ˆ 4 %5%s%W%k%W%m%0%i%‘



                                                                                                       —6—

								
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