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              Towards an Interoperable Taxonomy Architecture
                       Taxonomy Comparison Framework

                                 Main Sections
                                 Taxonomy Project Information Section
                                 This section provides general information for each taxonomy project (IFRS, EDINET, US GAAP).
                                 Technical Alignment Section
                                 This section provides comparison of architectures of the three taxonomies.
                                 Domain Alignment Section
                                 This section addresses non-technical aspects of taxonomy modelling and design.
                                 Extensions and Instance Guidelines Alignment Section

                                 This section compares guidelines for preparation of entity specific extensions and instance documents

                                 Appendices
                                 Comparison of Visualization, Balance Attribute, Weight and Instance Value
                                 Cash Flows Analysis
                                 Document and Entity Information Analysis

                                 Version control
                                 TCF master                   1.6     2009-01-19



                                 TCF structure and cell values

                                                               Impact Level Comment for Current Status Priority for                      Action
                                              US               (consensus) Impact Level   (Aligned /    actions                          Points
                                   IFRS                 EDINET
                                             GAAP                           (consensus)   Different)

                  Criteria 1                                        none                             not used           low
                  Criteria 2                                        low                              not aligned        medium
                  Criteria 3                                        medium                           aligned            high
                  Criteria 4                                        high




IASC Foundation, US SEC JFSA                                                  1/34                                                                Introduction
             a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




       Towards an Interoperable Taxonomy Architecture
           Taxonomy Comparison Framework
           Taxonomy Project Information Section
                                                                                          IFRS                                         US GAAP                                            EDINET                            Impact Level    Comment for     Current Status       Priority for     Action Points
                                                                                                                                                                                                                            (consensus)     Impact Level      (Aligned /          actions
                                                                                                                                                                                                                                            (consensus)       Different)

   A Taxonomy project information
   1 General information
 1-1     XBRL specifications at last release                      XBRL 2.1, XBRL Dimensions 1.0                     XBRL 2.1, XBRL Dimensions 1.0                     XBRL 2.1                                            high                               aligned
                                                                                                                                                                                                                          high             All taxonomies
                                                                                                                                                                                                                                           available on the
                                                                  Public at                                                                                           public at:
                                                                                                                                                                                                                                           Internet, than no
 1-2       Access to the taxonomy                                 http://www.iasb.org/xbrl/taxonomies/taxonomies. Public at http://xbrl.us/us-gaap/1.0/               http://www.fsa.go.jp/singi/edinet/20080208/01.zi                                       aligned
                                                                                                                                                                                                                                           further
                                                                  html                                                                                                p
                                                                                                                                                                                                                                           alignment
                                                                                                                                                                                                                                           necessary.
                                                                  International Accounting Standards Committee                                                                                                            none
 1-3       Taxonomy owner                                                                                           US SEC                                            Japan FSA                                                                             not aligned
                                                                  (IASC) Foundation
 1-4       Current taxonomy status                                Final (2008-03-31)                              Beta 2 ('exposure draft')                           final                                               none                              not aligned
 1-5       Date of release                                        24-Jun-08                                       11-Feb-08                                           8-Feb-08                                            none                              not aligned
 1-6       Period of appliance                                    From 2008                                       From 2008 forward                                   from FY2008                                         low                               not aligned
                                                                                                                  See process description above. A series of                                                              low
                                                                  Release and review of prototype, release and
                                                                                                                  staged reviews by the major accounting firms, by
                                                                  review of the XQRT draft, release and review of
 1-7       Taxonomy review process                                                                                voluntary filers, and by the public at large        at JFSA website                                                                       not aligned
                                                                  public exposure draft (60 days). Comments
                                                                                                                  occurred after each release at the 10 months, 12
                                                                  gathering implemented with TRAX.
                                                                                                                  months, and 14 month marks.
 1-8       Review period for exposure draft                       60 days                                         60 days                                             at any time                                         low                               not aligned
                                                                                                                  All of the NTS conversion and integration was                                                           none
                                                                                                                  done with Fujitsu Xwand, Fujitsu Xwand API,
                                                                                                                  and custom code written using Ubmatrix APIs.
                                                                                                                  The taxonomy integration phase used
                                                                                                                  SpiderMonkey as a development tool and
                                                                                                                  repository, with supporting edits done using
                                                                                                                  Fujitsu XWand. Conversion of tuples to tables
                                                                                                                  was done with custom code written using
                                                                                                                  UBmatrix APIs. Coyote Reporting's Report
                                                                                                                  Runner API was used for the "dashboard" which
                                                                                                                  runs tests on every incremental build, run within
                                                                  Custom spreadseets and stylesheets and Fujitsu CoreFiling's Decimate platform. A large custom       Fujitsu taxonomy editor and XMLSS for
                                                                  Taxonomy Editor. SpiderMonkey, Fujitsu          XSL application converts the output of              taxonomy development. Fujitsu XWand
 1-9       Taxonomy development tools                                                                                                                                                                                                                       not aligned
                                                                  Validator, TrueNorth, UBmatrix and custom       SpiderMonkey into the final published form.         validator, Hitachi validator and some queries for
                                                                  stylesheets used for testing.                   Instance creation in the first phase of testing     validation.
                                                                                                                  individual disclosures and schedules was done
                                                                                                                  with a custom Excel spreadsheet initially, and
                                                                                                                  later using Fujitsu XWand. In the second stage
                                                                                                                  of creating full financials, the exxtensions were
                                                                                                                  built using SpiderMonkey in standalone mode,
                                                                                                                  and Rivet's Dragon Tag for Excel and Word, with
                                                                                                                  subsequent cleanup and integration using Fujitsu
                                                                                                                  XWand. For publishing sample instances to the
                                                                                                                  web, Bowne's SEC viewer site, EDGAR Online
                                                                                                                  iMetrix, UBmatrix TD and Fujitsu XWand are all
                                                                                                                  used to produce alternative renderings. Custom
1-10       Taxonomy supporting tools (visualisation and review)   ITMM, IFRS Taxonomy Viewer and TRAX             YETI and is used
                                                                                                                  SQL codeTRAX to create the version deltas           n/a                                                 low                               not aligned
                                                                                                                                                                                                                          high                                                                   Discuss
                                                                  Tests incorporated in the development process,
                                                                                                                    Over 200 tests run across all statements and                                                                                                                                 establishing
1-11       Quality assurance process, check rules & QA criteria   XQRT review and public review, tests with all                                                       design is in progress                                                                 not aligned
                                                                                                                    disclosures on each incremental build.                                                                                                                                       taxonomy
                                                                  availabe tools.
                                                                                                                                                                                                                                                                                                 quality metrics.
  2 Taxonomy project documentation
                                                                                                                                                                                                                          none
                                                                                                                    A high level taxonomy requirements document
                                                                                                                    was created and circulated, with a particular
                                                                                                                                                                    TBD: Meaning of "Requirements" must be
                                                                                                                    focus on solving three known challenges
 2-1       Documentation of taxonomy requirements                 Defined not published                                                                             cleared.                                                                                not aligned
                                                                                                                    uncovered during the SEC's voluntary filing
                                                                                                                    program. Not all of the challenges could be met
                                                                                                                    entirely within XBRL 2.1.
                                                                                                                   An architecture document describing solutions to                                                       medium
                                                                                                                   the key challenges and describing the domain,
                                                                  Defined, published, comments received (as of
                                                                                                                   logical and physical models was published for
 2-2       Documentation of taxonomy architecture                 2008-01-15). Final version for 2008 published as                                                  Defined, published and no comment period                                                not aligned
                                                                                                                   review and finalized around the time that the
                                                                  section of the IFRS Taxonomy Guide.
                                                                                                                   taxonomy was released for review by the major
                                                                                                                   firms.
                                                                  Yes. IFRS Taxonomy Guide - Architecture          The architecture document contains domain,                                                             medium
 2-3       Documentation of design patterns                                                                                                                         No                                                                                      not aligned
                                                                  section.                                         logical and physical models.




             IASC Foundation, US SEC JFSA                                                                                                       2/34                                                                                                                      Taxonomy Project Information
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                                                                                                                                                                                                                            medium
                                                                                                                                                                                                                                                                          Breakdown
                                                                                                                                                                                                                                                                          necessary and
                                                                                                                                                                                                                                                                          alignment
                                                                                                                                                                                                                                                                          needed. We
                                                                                                                    A style guide for labels was developed early in
                                                                                                                                                                                                                                                                          should try to
                                                                                                                    the process and influenced the creation of the
                                                                                                                                                                                                                                                                          identify identical
                                                                    Final version for 2008 published as appendix to NTS's. The style guide was further refined and
2-4    Document style guide for labels                                                                                                                                   some level of Style Guide for Labels is prepared            not aligned                          and conflicting
                                                                   the IFRS Taxonomy Guide.                         is now largely framed as rules that are tested
                                                                                                                                                                                                                                                                          rules in the three
                                                                                                                    automatically on every incremental taxonomy
                                                                                                                                                                                                                                                                          style guides
                                                                                                                    build.
                                                                                                                                                                                                                                                                          (especially
                                                                                                                                                                                                                                                                          technical rules
                                                                                                                                                                                                                                                                          should be
                                                                                                                                                                                                                                                                          aligned)
                                                                   Yes using the IFRS Taxonomy Viewer                                                                                                                       none
       Taxonomy data model (human readable - PDF, Excel rendered                                                     The architecture document contains domain,
2-5                                                                (possibility to dowload visualisations in PDF,                                                        Accounts List is published                                  not aligned
       version of the taxonomy structures)                                                                           logical and physical models.
                                                                   XLS and OTS).
                                                                                                                     The majority of tests are for adherence to the                                                         low
                                                                                                                     architecture details and to the style guide;
                                                                                                                     additional sample instances based on actual
2-6    Documentation of taxonomy testing framework                 In progress                                       filing fragments to test Disclosures and            In progress                                                 not aligned
                                                                                                                     Schedules were created, and for Statements, a
                                                                                                                     pair of actual financial statements for each
                                                                                                                     industry were created.
 3 Taxonomy usage
                                                                                                                                                                                                                            low


                                                                   Company specific (preparers for example
                                                                   ThyssenKrupp), industry specific (extenders for
                                                                                                                     SEC registrants in all industries. The investment Issuers for Annual Report, Tokyo Stock
                                                                   example FINREP), regional (extenders for
3-1    Taxonomy stakeholders and their requirements                                                                  management industry's unique needs will be        Exchange and National Tax Agency as                           not aligned
                                                                   example Canada, Spain) and SBR-like
                                                                                                                     satisfied in a subsequent taxonomy release.       taxonomy extender
                                                                   (extenders for example NTP, Australia) IFRS
                                                                   taxonomy extensions;



                                                                                                                                                                                                                            low
                                                                   Taxonomy used in both open (potentially all
3-2    Open vs. close reporting cycles usage                       capital markets reporting) and closed (for        Open scenario                                       Open scenario                                               not aligned
                                                                   example FINREP) scenarios.


                                                                                                                                                                                                                            high
                                                                                                                     Internal industry taxonomies (maintained by US      Internal 23 industry extensions (maintained by
                                                                   Used as core taxonomy (extenders) as well as      SEC) and company specific extensions. An            JFSA) and company specific extensions.
3-3    Character of taxonomy extensions                                                                                                                                                                                              not aligned
                                                                   reporting taxonomy (preparers).                   extensive "Preparers Guide" (PG) focuses on the     External extensions done by NTA and TSE are
                                                                                                                     creation of reusable extensions.                    expected.
 4 Content coverage
                                                                   IFRS taxonomy is a general purpose set of                                                                                                                medium
                                                                                                                     US GAAP and SEC financial statement
                                                                   standards (IAS 1) and is constrained by
4-1    General scope                                                                                                 disclosure requirements and numerous                JP GAAP                                                     not aligned
                                                                   disclosures represented in IFRSs (pure GAAP
                                                                                                                     commonly followed reporting practices.
                                                                   approach).
                                                                   IFRSs as of 2008-01-01(containing IFRSs, IASs,                                                                                                           none
4-2    Version of standards/GAAP                                                                                     Updated on an ongoing basis.                                                                                    not aligned
                                                                   IFRICs, SICs)
                                                                                                                     There are no explicit links to other national                                                          none
                                                                   Not linked (potentially using extensions on
4-3    Linking with other reporting                                                                                  GAAPs or other forms of reporting such as tax       Not linked (only using extensions).                         not aligned
                                                                   extenders or prepares side).
                                                                                                                     forms.
 5 Taxonomy maintenance
                                                                                                                                                                                                                            medium                                        Compare
                                                                                                                                                                                                                                                                          taxonomy
                                                                   Continous driven by changes made by IASB                                                              (1) Changing of Rule/Standard
                                                                                                                     Issuance of new GAAP pronouncements, and                                                                                                             maintanance
5-1    Trigger of taxonomy maintenance                             (Standard Based Approach) with single yearly                                                          (2) Changing of Disclosure practice                         not aligned
                                                                                                                     identification of errors and inconsistencies                                                                                                         stategies on the
                                                                   taxonomy release.                                                                                     (3) Found out Bug in taxonomy
                                                                                                                                                                                                                                                                          F2F meeting.

                                                                                                                                                                                                                            medium                                        Compare
                                                                                                                     One major release per year is anticipated.                                                                                                           taxonomy
                                                                                                                                                                         accounting standard and common practice: 1-
                                                                   Immediate release as needed otherwise yearly      Incremental releases will be extension                                                                                                               maintanance
5-2    Expected frequency of taxonomy maintenance                                                                                                                        4/year                                                      not aligned
                                                                   updates.                                          taxonmies, to be rolled into the major release at                                                                                                    stategies on the
                                                                                                                                                                         immediate Release: at needed
                                                                                                                     end of year.                                                                                                                                         F2F meeting.

                                                                                                                     Final release on 28 April 2008, with a new                                                             high                                          Alignment
5-3    Strategy for immediate release                              In progress                                       release of the taxonomy on January 31st of          Design is in progress                                       not aligned                          necessary. F2F.
                                                                                                                     every year.




         IASC Foundation, US SEC JFSA                                                                                                             3/34                                                                                             Taxonomy Project Information
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                                                   The IFRS taxonomy contains the IFRSs                                                                             medium                                        Compare
                                                   (standards and interpretations) effective as at the                                                                                                            taxonomy
                                                   taxonomy release date. Thus the IFRS                                                                                                                           maintanance
                                                   taxonomy architecture is aligned with the IASB                                                                                                                 stategies on the
                                                                                                       Internal release to stakeholders 24 Sep 2007; 1.0
                                                   timeline for releasing IFRSs. The architecture                                                                                                                 F2F meeting.
5-4   Release timeline                                                                                 beta release 5 Dec 2007; 1.0 beta 2 release 11 In progress            not aligned
                                                   enables modeling of IFRSs as issued by the
                                                                                                       Feb 2008; final release 28 April 2008.
                                                   IASB to be released in a single yearly IFRS
                                                   taxonomy release. It also enables „early
                                                   adoption‟ IFRSs to be modeled and included in
                                                   the reporting process.




        IASC Foundation, US SEC JFSA                                                                                            4/34                                                       Taxonomy Project Information
             a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




        Towards an Interoperable Taxonomy Architecture
            Taxonomy Comparison Framework
            Technical Alignment Section
                                                                                                                                                                                                     Impact Level   Comment for      Current Status         Priority for              Action Points
                                                                                            IFRS                                   US GAAP                             EDINET                        (consensus)    Impact Level       (Aligned /            actions
                                                                                                                                                                                                                    (consensus)        Different)
   B Technical alignement
   1 Physical definition
                                                                                                                                                      EDINET taxonomy uses a folder                none
                                                                                                                                                      structure. The folder is devided by
                                                                                                                                                      industry by layer of taxonomy by
                                                                           The IFRS taxonomy uses a folder
                                                                                                                                                      version.
                                                                           structure. The root folder for each
                                                                                                                                                      - there is folder structure linking to
 1-1        Folder structure                                               taxonomy release contains a date in the Yes, see Technical Guide (TG)                                                                                   not aligned        low                  no action required
                                                                                                                                                      namespace URI naming convention.
                                                                           folder name representing the release
                                                                                                                                                      - Taxonomy Version # is added to
                                                                           date of the IFRS taxonomy.
                                                                                                                                                      filename, folder structure and
                                                                                                                                                      namespace URI as YYYY-MM-DD
                                                                                                                                                      format.
                                                                                                                                                                                                   low




                                                                                                                                                                                                                                                                           no action required
                                                                                                                                                      Defined in the EDINET taxonomy
 1-2        Naming convention for taxonomy files                           Defined in the IFRS Taxonomy Guide      Refer to the US Technical Guide                                                                                 not aligned        low                  Keep watching to prevent
                                                                                                                                                      design guide
                                                                                                                                                                                                                                                                           duplication for the naming rules.




                                                                                                                                                                                                   medium
                                                                           ifrs http://xbrl.iasb.org/YYYY-MMDD/
                                                                           ifrs
                                                                           Main namespace for all IFRS concepts
                                                                           (where YYYY-MM-DD is the
                                                                           taxonomy release date).
                                                                                                                                                                                                                                                                           (the below comments are
                                                                           ifrs-roles http://xbrl.iasb.org/YYYY-                                      Concept Layer:
                                                                                                                                                                                                                                                                           obsoleted by 1-3-1)
                                                                           MMDD/                                                                      http://info.edinet-
                                                                                                                                                                                                                                                                           Best practice on inclusion/exclusion
                                                                           ifrs/roles                                                                 fsa.go.jp/jp/fr/gaap/{qualifier}/{industry
                                                                                                                                                                                                                                                                           of the dates in namespace URI and
                                                                           Namespace for the roles schema                                             code}/{version date}
            Naming convention for namespace URI, namespace prefix and                                                                                                                                                                                                      file names should be established.
 1-3                                                                       (where                                   Yes, see TG.                                                                                                   not aligned        medium
            inclusion of dates in namespace URI and file names                                                                                                                                                                                                             The structure of the namespace URI
                                                                           YYYY-MM-DD is the taxonomy                                                 Relationship Layer:
                                                                                                                                                                                                                                                                           and file names should be formalised
                                                                           release date).                                                             http://info.edinet-
                                                                                                                                                                                                                                                                           (discussion on old FRTA approach
                                                                           ifrs-table http://xbrl.iasb.org/ YYYYMM-                                   fsa.go.jp/jp/fr/gaap/{qualifier}/{industry
                                                                                                                                                                                                                                                                           is necessary here). Area of
                                                                           DD/ifrs/table                                                              code}/{report type}/{version date}
                                                                                                                                                                                                                                                                           cooperation with BPB.
                                                                           Namespace for additional presentation
                                                                           linkbase attributes for construction of
                                                                           two dimensional tables (where
                                                                           YYYYMM-
                                                                           DD is the taxonomy release date).



                                                                                                                                                                                                                                                                           Best practice on inclusion/exclusion
                                                                                                                                                                                                                                                                           of the dates in namespace URI and
                                                                                                                                                                                                                                                                           file names should be established.
                                                                                                                                                                                                                                                                           The structure of the namespace URI
            Date information as version of the taxonomy in namespace URI
1-3-1                                                                      yes                                     yes                                yes                                                                          aligned            medium               and file names should be formalised
                                                                                                                                                                                                                                                                           (discussion on old FRTA approach
                                                                                                                                                                                                                                                                           is necessary here). Area of
                                                                                                                                                                                                                                                                           cooperation with BPB.


   2 Taxonomy design patterns




             IASC Foundation, US SEC JFSA                                                                                                            5/33                                                                                                                      Technical Alignment
       a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                                                       Impact Level   Comment for      Current Status         Priority for             Action Points
                                                                                       IFRS                                    US GAAP                                    EDINET                       (consensus)    Impact Level       (Aligned /            actions
                                                                                                                                                                                                                      (consensus)        Different)
                                                                                                                                                                                                     Medium




       Location of mapping (linkage) information among financial      Such information is not provided in the                                              Yes, Document Information taxonomy                                                                                We should discuss and agree how
2-1                                                                                                             Not provided                                                                                                         not aligned        medium
       statement, ELR, column and associated contexts                 taxonomy.                                                                            can store this type of mapping.                                                                                   to map these information




                                                                                                                                                                                                     Medium



                                                                                                                                                           Valid combination between ELR and
       Calculation consistency check with the report which contains                                                                                                                                                                                                          we should agree how to define right
                                                                      Calculation consisteny is controlled by   Calculation consisteny is controlled by    Context is stored in DI. Calculation
2-2    multiple type of businesses                                                                                                                                                                                                   not aligned        medium               combination between calculation
                                                                      the means of entry points.                the means of entry points.                 consistency check can be controlled
                                                                                                                                                                                                                                                                             tree and relevant contexts
                                                                                                                                                           with DI.




 3 Taxonomy modelling
                                                                                                                                                                                                     high
                                                                      No tuples used, modelled using one
                                                                                                                No tuples; Tables (hypercubes) are                                                                                                                           Approach to expressing open tables
3-1    Usage of tuples                                                string document or as an intersection                                                no tuples adopted                                                         not used           low
                                                                                                                highly constrained by style rules.                                                                                                                           should be agreed).
                                                                      table

                                                                                                                                                                                                     high




                                                                      20+ tables modelled by the means
                                                                                                                                                           Single element for each cell (Statement
                                                                      single element per cell (all                                                                                                                                                                           Approach to model intersection
3-2    Intersection tables                                                                                      Use Dimension Tables                       of Change in Net Assets)                                                  not aligned        high
                                                                      movemenets and reconciliations                                                                                                                                                                         tables should be agreed.
                                                                      tables).




                                                                                                                Strongly determined by style guide                                                   high
                                                                                                                                                                                                                                                                             Approach to use dimensions for
                                                                                                                rules and transformations from the
                                                                                                                                                                                                                                                                             tables should be agreed. Common
                                                                                                                presentation view. Hypercubes are
                                                                      Used for segment/scenario oriented                                                                                                                                                                     approach to modelling of 2 (and
3-3    Dimensional patterns                                                                                     Tables, Dimensions are Axes, each          N/A                                                                       not aligned        high
                                                                      use cases.                                                                                                                                                                                             more) dimensional tables and the
                                                                                                                Axis has one Domain child and that
                                                                                                                                                                                                                                                                             use of dimensions should be
                                                                                                                domain child has any number of
                                                                                                                                                                                                                                                                             agreed.
                                                                                                                Domain Members.
 4 Schema




       IASC Foundation, US SEC JFSA                                                                                                                       6/33                                                                                                                   Technical Alignment
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                                                                                                                                                                                                 Impact Level   Comment for      Current Status         Priority for              Action Points
                                                                                  IFRS                                   US GAAP                                   EDINET                        (consensus)    Impact Level       (Aligned /            actions
                                                                                                                                                                                                                (consensus)        Different)
                                                                                                                                                                                               Low
                                                                                                                                                 -22 schemas are located at concept
                                                                 The IFRS taxonomy uses a single
                                                                                                                                                 layer (by industry)
                                                                 schema approach to the definition of
                                                                                                          There is one main schema containing - approx 140 schema are located at                                                                                       Modularisation of schemas should
                                                                 reporting concepts (items) and domain
                                                                                                          all 12,000 GAAP element declarations. relationship layer (by financial                                                                                       be discussed (dimensions
                                                                 members and separate schema file for
                                                                                                          There are also over 100 'entry point'  statement type by industries)                                                                                         separately or not) with the possibility
4-1    Modularisation of schema files                            the definition of hypercubes and                                                                                                                              not aligned        low
                                                                                                          schemas with no element declarations - each company must develop                                                                                             to introduce generic dimensions
                                                                 dimensions. The IFRS taxonomy
                                                                                                          whose only purpose is to group related corporate extension taxonomy                                                                                          schema (for common agreed
                                                                 architecture aims to reduce the number
                                                                                                          extended links.                        '-taxonomy is modularized by rule (, law                                                                              dimensions and domain members).
                                                                 of tuples and typed dimensions in the
                                                                                                                                                 and standard). See "taxonomy
                                                                 IFRS taxonomy.
                                                                                                                                                 architecture diagram" for more detail.


                                                                                                          About 30. These include                                                              medium
                                                                                                          domainItemType, perShareItemType,
                                                                                                                                                                                                                                                                       UGT introduces a number of custom
                                                                                                          perUnitItemType, textBlockItemType as
                                                                                                                                                                                                                                                                       data types. They should be
                                                                                                          well as a few enumerations. We have
4-2    Custom datatypes                                          No custom datatypes                                                            no custom data type                                                            not aligned        medium               discussed and used for all three
                                                                                                          included measure types like Energy,
                                                                                                                                                                                                                                                                       taxonomies if agreed as well as
                                                                                                          Power, Mass, Length and volume.
                                                                                                                                                                                                                                                                       approved by BPB.
                                                                                                          These should be agreed at an
                                                                                                          international level.
                                                                                                                                                                                               medium
                                                                                                                                                                                                                                                                       Technical approach to narratives
                                                                                                                                                                                                                                                                       should be established. UGT former
                                                                                                          There is a text block type in the US
                                                                                                                                                                                                                                                                       efforts should be discussed toegther
                                                                 No text block special datatype (string   namespace and the style guide           there is no text block in EDINET
4-3    Method for defining of element which contain text block                                                                                                                                                                 not aligned        medium               with iXBRL impact. Discussion
                                                                 type used)                               mandates that its name end with " [Text taxonomy
                                                                                                                                                                                                                                                                       should be merged with the domain
                                                                                                          Block]".
                                                                                                                                                                                                                                                                       level discussion on the granularity of
                                                                                                                                                                                                                                                                       the modelling.

 5 Linkbases
                                                                                                                                                                                               high
                                                                                                                                                   5 custom arcroles:
                                                                                                                                                   - Special - General
                                                                                                                                                                                                                                                                       Usage of EDINET custom arcroles
                                                                                                                                                   - Gross - Net
                                                                                                                                                                                                                                                                       should be discussed and referred to
                                                                                                          We have added arcroles for deprecated - Gross - Allowance
                                                                                                                                                                                                                                                                       modelling in patterns (for example
5-1    Custom arcroles                                           No custom arcroles                       items in the definition linkbase. Item - - Gross - AccumulatedDepreciation                                           not aligned        high
                                                                                                                                                                                                                                                                       for gross-net or gross-depreciation
                                                                                                          Deprecated                               - Gross - AccumulatedImpairmentLoss
                                                                                                                                                                                                                                                                       linking). These arcroles were
                                                                                                                                                   - Gross
                                                                                                                                                                                                                                                                       already submittet to LRR.
                                                                                                                                                   AccumulatedDepreciationAndImpairme
                                                                                                                                                   ntLoss


                                                                                                                                                                                               Low




                                                                 Presentation, calculation and definition
                                                                 linkbases are modularised according to                                            -140 pre-defined presentation and 140
                                                                 IFRSs and further modularised in                                                  calculation linkbases are referred by
                                                                 separate files for disclosures or                                                 relationship layer's schema via                                                                                     Modularisation of linkbases is
                                                                 statements (separate for each                                                     linkbaseRef.                                                                                                        strongly related to the domain
                                                                 linkbase). Thus disclosures or           There are over 400 linkbase files for    -24 definition linkbase are pre-defined                                                                             modelling used for each taxonomy.
5-2    Modularisation of linkbases                                                                                                                                                                                             not aligned        low
                                                                 statements linkbase files are the        about 120 roles.                         by JFSA and it provides to issuers.                                                                                 As long as domain modelling is not
                                                                 smallest files that can be referenced                                             issuers can refer the definition linkbase                                                                           aligned it is difficult to align
                                                                 from the entry point schema. The IFRS                                             file from corporate extension taxonomy                                                                              modularisation.
                                                                 taxonomy provides guidance on which                                               -approx 2,000 pattern files are defined
                                                                 disclosures should be referenced                                                  and it is referred by corporate extension
                                                                 together as one module and which                                                  taxonomy via linkbaseRef
                                                                 should not.




        IASC Foundation, US SEC JFSA                                                                                                              7/33                                                                                                                     Technical Alignment
        a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                                             Impact Level   Comment for      Current Status         Priority for              Action Points
                                                                         IFRS                                      US GAAP                                     EDINET                        (consensus)    Impact Level       (Aligned /            actions
                                                                                                                                                                                                            (consensus)        Different)
                                                                                                                                                                                           Medium

                                                       Use of the mechanism as described in
                                                       XBRL 2.1 specification (chapter
                                                       3.5.3.6). This provides supplementary
                                                       functionality but does not affect or
                                                                                                                                                                                                                                                                   We should agree on one approach
                                                       restrict extensibility or usability of the   We use the link:definition attribute in
                                                                                                                                               put explanatory texts in "description" of                                                                           here since it impacts visualisation,
5-3     Descriptions (explanations) of each ELR        taxonomy. Upcoming official                  the link:roleType. All roles are stored in                                                                             aligned            medium
                                                                                                                                               all ELR                                                                                                             sorting, documentation and
                                                       specification from XBRL International        a single roles file.
                                                                                                                                                                                                                                                                   translations of ELRs.
                                                       for generic reference linkbase and
                                                       generic label linkbase will be used to
                                                       replace this information in the future
                                                       releases of the taxonomy.



                                                                                                                                                                                           Low
                                                       English with possibility for translations    Us-English - although there is no way                                                                                                                          Discuss and agree implementation
5-4     Language for ELR descriptions                                                                                                          Japanese                                                                    not aligned        low
                                                       (xml:lang attribute in use).                 to define the language used.                                                                                                                                   with Generic Link
 6 Presentation linkbase
                                                                                                                                                                                           low
                                                       The IFRS taxonomy enhances the way                                                      The EDINET taxonomy uses single
                                                       of expressing two dimensional tables.                                                   presentation linkbase approach for
                                                       The IFRS taxonomy uses double                                                           accounts which is set in accounting
                                                       presentation linkbase approach          There is one presentation linkbase per          standard (in other words, no common                                                                                 Covered by patterns alignment
6-1     Characteristics of presentation linkbase                                                                                                                                                                           not aligned        low
                                                       (presentation linkbases roles for       extended link role.                             practice elements are in presentation                                                                               No action required
                                                       horizontal and vertical alignment) with                                                 linkbase).
                                                       additional attributes for modeling and                                                  Also, pattern files are defined and
                                                       rendering two dimensional tables.                                                       available for issuers.

                                                                                                                                                                                           low


                                                                                                                                            Represent order and structure of
                                                       To represent the accounting hierarchies      To represent the accounting hierarchies
                                                                                                                                            accounting items' presentation in
                                                       (meaning of the hierarchies is               (meaning of the hierarchies is
6-2     Usage of presentation linkbase                                                                                                      accordance with the Regulation for                                             not aligned        low
                                                       significant from accounting                  significant from accounting
                                                                                                                                            annual nonconsolidated financial
                                                       perspective).                                perspective).
                                                                                                                                            statements. (No CP elements)




                                                                                                                                           Presentation Linkbase files are         none
                                                                                                                                           modularized by industry (24) by type of
                                                       Presentation, calculation and definition                                            reports (annually, semi-annually and
                                                       linkbases are modularised according to Presentation and calculation linkbases quarterly)
                                                       IFRSs and further modularised in         are modularized by all statements and by type of entity [consolidated | non-
6-3     Modularisation of presentation linkbase                                                                                                                                                                            not aligned        low
                                                       separate files for disclosures or        individual disclosures. The financial      consolidated] by version. Additionally,
                                                       statements (separate for each            statements are also split into industries. there are pattern files to describe
                                                       linkbase).                                                                          multiple accounting methods and
                                                                                                                                           different presentation.


                                                                                                                                                                                           medium

                                                                                                                                               Entity Information + Document
                                                       One ELR per statement or a disclosure                                                   (structure) Information + 4 types of
                                                                                             One ELR per disclosure. Multple ELR
                                                       note or one alignment of intersection                                                   statements (by type of entity
6-4     Granularity of ELR for presentation linkbase                                         for statements depending on the                                                                                               aligned            low
                                                       table (so each intersection table                                                       [consolidated | non-consolidated], by
                                                                                             industry.
                                                       consists of two ELRs).                                                                  type of statement, by type of report
                                                                                                                                               [annually | Interim | Quarterly])




        IASC Foundation, US SEC JFSA                                                                                                         8/33                                                                                                                      Technical Alignment
        a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                                                       Impact Level   Comment for      Current Status         Priority for              Action Points
                                                                                IFRS                                     US GAAP                                        EDINET                         (consensus)    Impact Level       (Aligned /            actions
                                                                                                                                                                                                                      (consensus)        Different)
                                                                                                                                                                                                     Low
                                                                                                            Statements and notes: http://xbrl.us/us-
                                                              Statements and notes:
                                                                                                            gaap/role/{statement | disclosure |
                                                              http://xbrl.iasb.org/role/ifrs/{IAS | IFRS |                                             http://info.edinet-
                                                                                                            document }/ text. For example
                                                              IFRIC | SIC}_{“number”}_YYYY-MM-                                                         fsa.go.jp/jp/fr/gaap(/{industry})/role/([Co
                                                                                                            http://xbrl.us/us-
                                                              DD_role-{“unique role number”} (where                                                    nsolidated |
                                                                                                            gaap/role/statement/StatementOfIncom
                                                              YYYY-MM-DD is the standard or                                                            NonConsolidated])[""|Interim|Quarterly]{
                                                                                                            eInsuranceBasedRevenue.
                                                              interpretation issue date) for example                                                   name of statement}
                                                                                                            Name of Ststements include Statement                                                                                                                             no action required
                                                              http://xbrl.iasb.org/role/ifrs/IFRS_5_200
6-5     Naming convention for ELR for presentation linkbase                                                 of Financial Position, Statement of                                                                                      not aligned        low                  Keep watching to prevent
                                                              8-03-01_role-851300                                                                      name of statement:
                                                                                                            Income, Statement of Other                                                                                                                                       duplication for the naming rules.
                                                              Dimensions:                                                                              - Balance Sheets (Statements of
                                                                                                            Comprehensive Income, Statement of
                                                              http://xbrl.iasb.org/role/ifrs/ifrs-dim_role-                                            Financial Position)
                                                                                                            Shareholders Equity, and Other
                                                              {“unique role number”} for example                                                       - Statement Of Income
                                                                                                            Comprehensive Income, Statement of
                                                              http://xbrl.iasb.org/role/ifrs/ifrs-dim_role-                                            - Statements Of Change in Equity
                                                                                                            Partners Capital, and Statement of
                                                              901000                                                                                   - Cashflow Statements
                                                                                                            Partners' Capital.



 7 Calculation linkbase
                                                                                                                                                                                                     Low
                                                                                                                                                       The EDINET taxonomy enhances the
                                                                                                                                                       way of expressing the tables in
                                                              The IFRS taxonomy uses calculation                                                       "Statement of Changes in Net Assets".
                                                                                                         There is one or more calculation
                                                              within single context. Double                                                            The EDINET taxonomy uses double
                                                                                                         linkbase per extended link role.                                                                                                                                    Covered by patterns alignment
7-1     Characteristics of calculation linkbase               calculation linkbases for intersection                                                   calculation linkbase approach                                                                    not applicable
                                                                                                         Calculations are not currently defined                                                                                                                              No action required
                                                              tables for horisontal and vertical                                                       (calculation linkbases roles for
                                                                                                         for domain members.
                                                              alignment.                                                                               horizontal and vertical alignment)
                                                                                                                                                       without additional attributes for
                                                                                                                                                       modeling.

                                                                                                                                                                                                     low
                                                                                                                                                       Yes. EDINET taxonomy implement
                                                                                                                                                       calculation linkbase for the below 2
                                                              Calculation linkbase is used for           Calculation linkbase is used soley to         reasons:
7-2     Usage of calculation linkbase                         consistency checks for instance            define a calculation relationship             - Consistency check for instance                                              aligned            low
                                                              document.                                  between two elements.                         document
                                                                                                                                                       - Drawing upper and under lines on
                                                                                                                                                       rendered HTML document

                                                                                                                                                                                                     low
                                                              Presentation, calculation and definition
                                                                                                                                                    Calculation Linkbase files are
                                                              linkbases are modularised according to     Presentation and calculation linkbases
                                                                                                                                                    modularized by industry (24) by type of
                                                              IFRSs and further modularised in           are modularized by all statements and
7-3     Modularisation of calculation linkbase                                                                                                      reports (annually, semi-annually and                                             not aligned        low
                                                              separate files for disclosures or          individual disclosures. The financial
                                                                                                                                                    quarterly) by version.
                                                              statements (separate for each              statements are also split into industries.
                                                              linkbase).

                                                                                                                                                                                                     medium


                                                                                                                                               4 types of statements (by type of entity
                                                                                                                                               [consolidated | non-consolidated], by
                                                                                                                                               type of statement, by type of report
                                                              Following the presentation linkbase (for                                         [annually | Interim | Quarterly]) by type
                                                                                                       Potentitally multiple ELR per statement
                                                              each statement or note where                                                     of entity [consolidated | non-
7-4     Granularity of ELR for calculation linkbase                                                    and diclosure depending on alternative                                                                                        aligned            low
                                                              applicable plus two calculation linkbase                                         consolidated] by version. Additionally,
                                                                                                       ways of breaking a concept up.
                                                              ELRs for intersection tables)                                                    there are pattern files to describe
                                                                                                                                               multiple accounting methods and
                                                                                                                                               different presentation.




        IASC Foundation, US SEC JFSA                                                                                                               9/33                                                                                                                          Technical Alignment
         a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                                                             Impact Level   Comment for      Current Status         Priority for              Action Points
                                                                                          IFRS                                     US GAAP                                     EDINET                        (consensus)    Impact Level       (Aligned /            actions
                                                                                                                                                                                                                            (consensus)        Different)
                                                                                                                                                               ELR for Calculation Linkbase is             low
                                                                                                                                                               synchronized with Presentation's one
                                                                                                                                                               except Document and Entity
                                                                                                                      Statements and notes: http://xbrl.us/us- Information:
                                                                        Statements and notes:
                                                                                                                      gaap/role/{statement | disclosure |
                                                                        http://xbrl.iasb.org/role/ifrs/{IAS | IFRS |
                                                                                                                      document }/ text. For example            http://info.edinet-
                                                                        IFRIC | SIC}_{“number”}_YYYY-MM-
                                                                                                                      http://xbrl.us/us-                       fsa.go.jp/jp/fr/gaap(/{industry})/role/([Co
                                                                        DD_role-{“unique role number”} (where
                                                                                                                      gaap/role/statement/StatementOfIncom nsolidated |
                                                                        YYYY-MM-DD is the standard or
                                                                                                                      eInsuranceBasedRevenue.                  NonConsolidated])[""|Interim|Quarterly]{
                                                                        interpretation issue date) for example
                                                                                                                      Name of Ststements include Statement name of statement}
                                                                        http://xbrl.iasb.org/role/ifrs/IFRS_5_200
7-5     Naming convention for ELR for calculation linkbase                                                            of Financial Position, Statement of                                                                                  not aligned        low
                                                                        8-03-01_role-851300
                                                                                                                      Income, Statement of Other               name of statement:
                                                                        Dimensions:
                                                                                                                      Comprehensive Income, Statement of - Balance Sheets (Statements of
                                                                        http://xbrl.iasb.org/role/ifrs/ifrs-dim_role-
                                                                                                                      Shareholders Equity, and Other           Financial Position)
                                                                        {“unique role number”} for example
                                                                                                                      Comprehensive Income, Statement of - Statement Of Income
                                                                        http://xbrl.iasb.org/role/ifrs/ifrs-dim_role-
                                                                                                                      Partners Capital, and Statement of       - Statements Of Change in Equity
                                                                        901000
                                                                                                                      Partners' Capital.                       - Cashflow Statements

                                                                                                                                                              Statement of Changes in Net Assets
                                                                                                                                                              uses double calculation approach.

                                                                                                                                                                                                         medium
                                                                        In order to ensure consistency of
                                                                        presentation hierarchies and consistent
                                                                        relationships between the concepts, the
                                                                                                                                                              Yes, presentation and calculation are
                                                                        IFRS Taxonomy follows processable
                                                                                                                                                              strongly aligned except abstract
                                                                        conditions. Non-abstract concepts
                                                                                                                                                              element.
                                                                        never act as a parent and always have
                                                                                                                                                              (any inconsistency between
                                                                        a parent concept. Non-abstract                                                                                                                                                                             Approach to nesting of elements in
                                                                                                                                                              presentation and calculation linkbase
                                                                        concepts acting as parent in              Yes, presentation and calculation are                                                                                                                            the presentation and calculation
7-6     Synchronization between presentation and calculation linkbase                                                                                         automatically detected by validation                                         aligned            low
                                                                        corresponding calculation linkbase are strongly aligned by style rules.                                                                                                                                    linkbase (with use of abstracts and
                                                                                                                                                              tool.)
                                                                        represented in the presentation                                                                                                                                                                            totals should be established).
                                                                                                                                                              Exception:
                                                                        linkbase as the last of its calculation
                                                                                                                                                              there is no calculation linkbae defined
                                                                        siblings. Exception to this rule are non-
                                                                                                                                                              in case of imcomplete breakdown.
                                                                        abstract concepts with labels ending
                                                                        with suffix [explanatory] which are
                                                                        treated as abstract concepts in regards
                                                                        of the above instructions.


 8 Definition linkbase
                                                                                                                                                              The EDINET taxonomy uses definition        high                                                                      Non-dimensional use of definition
                                                                                                                    There is one definition linkbase
                                                                        The IFRS taxonomy uses definition                                                     linkbase to describe relationship of all                                                                             linkbase (EDINET) should be
                                                                                                                    common to all GAAP statements, one
                                                                        linkbase to express dimensional                                                       elements including:                                                                                                  discussed. This discussion should
8-1     Characteristics of definition linkbase                                                                      common to all GAAP disclosures and                                                                                                        low
                                                                        relationships. The "traditional" arcroles                                             - Special - General                                                                                                  be related to the patterns and use of
                                                                                                                    schedules. The only relationships there
                                                                        for definition linkbase are not used.                                                 - Gross - Net                                                                                                        custom arcroles in definition
                                                                                                                    are dimensional.
                                                                                                                                                                                                                                                                                   linkbase.
                                                                                                                                                                                                         high                                                                      Dimensions for tables and global
8-2     Usage of definition linkbase for dimensions                     Yes                                         Yes                                       No                                                                           not aligned        high
                                                                                                                                                                                                                                                                                   dimensions should be aligned.
                                                                                                                                                                                                         high
                                                                                                                                                              Yes.
                                                                                                                                                              The EDINET taxonomy uses definition                                                                                  Identify and agree arcroles need to
                                                                                                                    No - But plan to implement in the
8-3     Usage of definition linkbase for non-dimensions                 No                                                                                    linkbase to describe relationship of all                                     not aligned        high                 be supported by software.
                                                                                                                    future.
                                                                                                                                                              accounting elements


                                                                                                                                                                                                         low
                                                                        Single definition linkbase file for each
                                                                                                                    Definition linkbases are modularized by Definition Linkbase files are
                                                                        dimension. Statements and notes
                                                                                                                    all statements and individual           modularized by industry (24) by
8-4     Modularisation of definition linkbase                           mirror presentation linkbase (apart from                                                                                                                           not aligned        low
                                                                                                                    disclosures. The financial statements version.
                                                                        intersection tables where only one ELR
                                                                                                                    are also split into industries.
                                                                        is mirrored).




         IASC Foundation, US SEC JFSA                                                                                                                       10/33                                                                                                                      Technical Alignment
          a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                                                     Impact Level   Comment for      Current Status         Priority for             Action Points
                                                                                IFRS                                      US GAAP                                      EDINET                        (consensus)    Impact Level       (Aligned /            actions
                                                                                                                                                                                                                    (consensus)        Different)
                                                                                                                                                                                                   low




                                                              Single definition linkbase ELR for each Single definition linkbase ELR for each
 8-5      Granularity of ELR for definition linkbase                                                                                          by Type of Statement by Industry                                                     not aligned        low
                                                              dimension.                              dimension.




                                                                                                                                                                                                   high
                                                                                                                                                   There are 5 custom arcroles for
                                                                                                                                                   Definition Linkbase:
                                                                                                                                                   - Special - General
                                                                                                         None on the published taxonomy. But
                                                                                                                                                   - Gross - Net
                                                                                                         will define in future. Currently have arc
                                                                                                                                                   - Gross - Allowance
                                                                                                         roles for elements industry relationships
 8-6      Custom role / arcroles in definition linkbase       None custom arcroles                                                                 - Gross - AccumulatedDepreciation                                               not aligned        high
                                                                                                         in the development taxonomy. These
                                                                                                                                                   - Gross - AccumulatedImpairmentLoss
                                                                                                         are used to generate the taxonomies by
                                                                                                                                                   - Gross
                                                                                                         industry.
                                                                                                                                                   AccumulatedDepreciationAndImpairme
                                                                                                                                                   ntLoss


                                                              Statements and notes:                         Statements and notes: http://xbrl.us/us-                                               medium
                                                              http://xbrl.iasb.org/role/ifrs/{IAS | IFRS | gaap/role/{statement | disclosure |
                                                              IFRIC | SIC}_{“number”}_YYYY-MM-              document }/ text. For example
                                                                                                                                                       http://info.edinet-
                                                              DD_role-{“unique role number”} (where http://xbrl.us/us-
                                                                                                                                                       fsa.go.jp/jp/fr/gaap/{industry}/role/{nam
                                                              YYYY-MM-DD is the standard or                 gaap/role/statement/StatementOfIncom
                                                                                                                                                       e of statement}
                                                              interpretation issue date) for example        eInsuranceBasedRevenue.
                                                              http://xbrl.iasb.org/role/ifrs/IFRS_5_200 Name of Ststements include Statement
 8-7      Naming convention for ELR for definition linkbase                                                                                            name of statement:                                                          not aligned        medium
                                                              8-03-01_role-851300                           of Financial Position, Statement of
                                                                                                                                                       - Balance Sheets (Statements of
                                                              Dimensions:                                   Income, Statement of Other
                                                                                                                                                       Financial Position)
                                                              http://xbrl.iasb.org/role/ifrs/ifrs-dim_role- Comprehensive Income, Statement of
                                                                                                                                                       - Statement Of Income
                                                              {“unique role number”} for example            Shareholders Equity, and Other
                                                                                                                                                       - Statements Of Change in Equity
                                                              http://xbrl.iasb.org/role/ifrs/ifrs-dim_role- Comprehensive Income, Statement of
                                                                                                                                                       - Cashflow Statements
                                                              901000                                        Partners Capital, and Statement of
                                                                                                            Partners' Capital.
   9 Label linkbase
                                                                                                                                                       by type of entity (consolidated | non       low
 9-1      Granularity of ELR for label linkbase               Standard ELR only.                                                                       consolidated) by type of statement                                          not aligned        low

                                                                                                                                                                                                   low
9-1-1     Labels division by industry                         No                                         No                                            yes                                                                         not aligned        low

                                                                                                                                                                                                   low
9-1-2     Labels division by statements                       No                                         No                                            yes                                                                         not aligned        low

                                                                                                                                                                                                   low
9-1-3     Other labels divisions                              No                                         No                                            no                                                                          not used           low

                                                                                                                                                                                                   low
                                                                                                                                                       pre-defined label (jp/en) and reference
                                                              Label linkbases are modularised by                                                       linkbases are modularized by industry
                                                              language and should be referenced via Labels are split into two files. One for           by language and it is referred by
 9-2      Modularisation of label linkbase                                                                                                                                                                                         not aligned        low
                                                              linkbaseRef from the entry point      labels and one for definitions.                    concept layer's schema via
                                                              schema.                                                                                  linkbaseRef.


                                                              English and later a number of                                                                                                        low
 9-3      Language used in label linkbase                                                                US English                                    English and Japanese                                                        not aligned        low
                                                              translations.
 9-4      Location to ensure uniqueness of label              Standard label                             Standard label                                verbose label                               low                             not aligned        low
                                                                                                                                                       Yes. Define label on financial              low
 9-5      Usage of standard label                             Yes. To ensure uniquness.                  Yes. To ensure uniquness.                                                                                                 not aligned        low
                                                                                                                                                       statement.
 9-6      Usage of verbose label                              Not used.                                  Not used.                                     Yes. Define unique label.                   low                             not aligned        low
                                                                                                                                                                                                   low
                                                              No documentation placed in the label     Two separate files containing all GAAP there is documentation linkbase but                                                                                          Covered by patterns alignment
 9-7      Documentation in label linkbase                     linkbase (only references to IFRS in the labels (two files each for five non-   contents are exactly same as verbose                                                 not aligned        low                  No action required
                                                              reference linkbase)                      GAAP taxonomies)                       label




          IASC Foundation, US SEC JFSA                                                                                                            11/33                                                                                                                        Technical Alignment
         a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                                             Impact Level   Comment for      Current Status         Priority for             Action Points
                                                                                    IFRS                                   US GAAP                                  EDINET                   (consensus)    Impact Level       (Aligned /            actions
                                                                                                                                                                                                            (consensus)        Different)
                                                                    Alternative label role                                                           There are custom label roles by      High
                                                                    Alternative negated label role                                                   industry as below:
                                                                    Standard negated label role                                                      -standard
                                                                    Net label                                                                        -verbose
                                                                    Net negated label role                                                           -documentation                                                                                                Agreement on the use of label roles
 9-8    Custom label roles                                          Period end negated label role          There are four 'negated' label roles.                                                                           not aligned        high
                                                                                                                                                     -total                                                                                                        is necessary.
                                                                    Period start negated label role                                                  -negative
                                                                    Presentation guidance negated label                                              -positiveOrNegative
                                                                    role                                                                             -start, end period,
                                                                    Terse negated label role
 10 Reference linkbase
                                                                                                                                                                                          none
10-1    Usage of reference linkbase                                 Yes                                    Yes                                       Yes                                                                   aligned            low

                                                                                                                                                     pre-defined reference linkbases are    None
                                                                    Accoring to IFRSs (single reference                                              modularized by industry and it is
10-2    Modularisation of reference linkbase                        linkbase for each standard and         All references are in one file.           referred by concept layer's schema via                                not aligned        low
                                                                    separate one for dimensions).                                                    linkbaseRef.

                                                                                                                                                                                          None                                                                     Multi language support for reference
                                                                                                                                                                                                                                                                   is necessary. Discuss to possibility
10-3    Language used in reference linkbase                         English                                US English                                Japanese                                                              not aligned        low
                                                                                                                                                                                                                                                                   of implementation multi language
                                                                                                                                                                                                                                                                   with Generic Link
                                                                                                                                                                                          Low

                                                                                                                                                                                                                                                                   IFRS introduces 3 custom reference
                                                                    2 custom reference roles
                                                                                                                                                                                                                                                                   roles. They should be discussed and
10-4    Custom reference roles                                      (commonPracticeRef, disclosureRef,     No.                                       no                                                                    not aligned        low
                                                                                                                                                                                                                                                                   if agreed submitted to LRR and
                                                                    nonAuthoritativeLiteratureRef)
                                                                                                                                                                                                                                                                   used in three taxonomies.




                                                                                                           We will be adding some for the FASB
                                                                                                           codification project. We would prefer
10-5    Custom reference parts                                      Not used                                                                         Not used
                                                                                                           that these were in an international
                                                                                                           jurisdiction.


 11 Dimensions
                                                                                                                                                                                          high




                                                                    The IFRS Taxonomy uses definition
                                                                    linkbase to express dimensional
                                                                    relationships. The modelling of axis                                                                                                                                                           Generic dimensions taxonomy
                                                                    information with dimensions is                                                                                                                                                                 should be discussed (with common
                                                                    introduced in cases where the                                                                                                                                                                  dimensions used). Discussion on
                                                                    information clearly belongs to a context There are about 200 tables                                                                                                                            dimensions is related to the
                                                                                                                                                   No Dimension is implemented in
11-1    Characteristics of Dimension                                (can be either classified as a part of   (hypercubes). Dimension is not "New",                                                                         not aligned        high                 discussion about dimensional
                                                                                                                                                   EDINET taxonomy so far.
                                                                    scenario or segment). The IFRS           by the way.                                                                                                                                           patterns and tables modelling. Also
                                                                    Taxonomy defines dimensions and                                                                                                                                                                the binding of dimensions by the
                                                                    domain members for listed                                                                                                                                                                      use of hypercubes and closing the
                                                                    relationships, thus using only explicit                                                                                                                                                        hypercubes should be discussed.
                                                                    dimensions. The IFRS Taxonomy does
                                                                    not define hypercubes.




                                                                    Primary item for segment disclosures
                                                                                                                                                     No Dimension is implemented in
11-2    Accounting items placeholder (primary item/domain member)   (dimensions not implemented for
                                                                                                                                                     EDINET taxonomy so far.
                                                                    movements/reconciliations so far).
                                                                                                                                                     No Dimension is implemented in       high
11-3    Dimensional contexts container (segment/scenario)           Scenario                               Segments
                                                                                                                                                     EDINET taxonomy so far.




         IASC Foundation, US SEC JFSA                                                                                                              12/33                                                                                                               Technical Alignment
           a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                                       Impact Level   Comment for      Current Status      Priority for              Action Points
                                                                       IFRS                                    US GAAP                                    EDINET                       (consensus)    Impact Level       (Aligned /         actions
                                                                                                                                                                                                      (consensus)        Different)
          Usage of explicit dimension                                                                                                      No Dimension is implemented in
 11-4                                                 Yes                                       Yes
                                                                                                                                           EDINET taxonomy so far.
          Usage of open explicit dimension                                                                                                 No Dimension is implemented in
 11-5                                                 Yes                                       Yes
                                                                                                                                           EDINET taxonomy so far.
          Usage of typed dimension                                                                                                         No Dimension is implemented in
 11-6                                                 No                                        Not yet but need to
                                                                                                                                           EDINET taxonomy so far.
   12 Use of new XBRL specifications
                                                                                                                                                                                     medium                                                               We should agree how to use
                                                                                                                                                                                                                                                          generic linkbase and recommend it
 12-1     Usage of Generic Link                       Not used but considered for 2009.         No                                         No                                                                        not used           medium
                                                                                                                                                                                                                                                          to XII as a new linkbase.

                                                      Considered for ELRs description                                                                                                medium
                                                                                                                                                                                                                                                          Agreement on generic references
12-1-1    Purpose of Generic Link implementation      (multilingual) and documentation (to      Will use in the development taxonomy. No                                                                             not used           medium
                                                                                                                                                                                                                                                          and labels for ELRs necessary.
                                                      IFRSs) but not used yet.
                                                      The IFRS taxonomy uses the                                                                                                     high
                                                      versioning solution as defined by the
                                                      Versioning Working Group. The
                                                      versioning solution is not part of the
                                                                                                                                           Versioning solution is really important                                                                        Common way of modelling
                                                      official taxonomy release but is
                                                                                              We are committed to using the                for continuous taxonomy development.                                                                           versioning reports should be
                                                      additional information for each
 12-2     Versioning                                                                          specification when finalized. Currently,     Thus, at current stage, JFSA provide                                      not aligned        high              established (according to the
                                                      taxonomy release. The versioning
                                                                                              the format is simple .csv change lists.      comments for Versioning specification                                                                          Versioning Spec). IFRS to share
                                                      solution contains information about the
                                                                                                                                           which is developed by XII.                                                                                     documentation on versioning.
                                                      differences between two taxonomy
                                                      releases enhanced with the versioning
                                                      information about arts of changes.
                                                      Currently html change log is in use.
                                                                                                                                                                                     high
                                                                                                                                        proprietary rendering technology is
                                                                                                                                        implemented in EDINET system. The
                                                                                                Not mandated, but the Architecture
                                                                                                                                        concepts of this technology are:
                                                                                                document clearly indicates that the                                                                                                                       Discuss the approaches to the
                                                      The IFRS taxonomy addresses                                                       - Contain required information for
                                                                                                preferred format for filings will                                                                                                                         rendering of tables (EDINET
                                                      rendering of taxonomy structures                                                  rendering such as relationship among
                                                                                                eventually be Inline XBRL (called Mixed                                                                                                                   rendering mechanism and IFRS
 12-3     Rendering                                   (particularly changes tables) with the                                            extended linkrole, context and raw                                           not aligned        high
                                                                                                XBRL in the document). The PG                                                                                                                             double presentation ELRs) and
                                                      use of two parallel presentation                                                  number into instance document based
                                                                                                contains rules of thumb for making text                                                                                                                   usage of iXBRL and rendering
                                                      linkbases.                                                                        on Document Information Taxonomy
                                                                                                blocks readable using current                                                                                                                             linkbase.
                                                                                                                                        -Additional parameters such as raw
                                                                                                generation SEC rendering tools.
                                                                                                                                        label are set into the proprietary xml
                                                                                                                                        file.


                                                                                                                                                                                     medium
                                                      The IFRS Taxonomy does not currently
                                                      use XBRL formulas because of the
                                                      scarcity of tools based on the latest
                                                      Formulas Candidate Recommendation.        The taxonomy does not currently                                                                                                                           Share experiences with the usage of
                                                      The use of XBRL formulas is under         incorporate formula and will not until                                                                                                                    formulas. Agree on the approach to
 12-4     Formulas                                                                                                                         Survey is in progress                                                     not used           medium
                                                      consideration and may feature in future   the spec is sufficiently tested and in                                                                                                                    value assertion (validation) or value
                                                      IFRS Taxonomy releases, particularly      widespread use by softwere vendors.                                                                                                                       production (formula).
                                                      for the areas of cross-context
                                                      calculations as well as dimensional
                                                      calculations .




           IASC Foundation, US SEC JFSA                                                                                                  13/33                                                                                                                Technical Alignment
          a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




      Towards an Interoperable Taxonomy Architecture
          Taxonomy Comparison Framework
          Domain Alignment Section
                                                                                                                                                                                                           Impact Level   Comment for     Current     Priority for   Action Points
                                                                                                                                                                                                           (consensus)    Impact Level     Status      actions
                                                                                                IFRS                                  US GAAP                                   EDINET
                                                                                                                                                                                                                          (consensus)    (Aligned /
                                                                                                                                                                                                                                         Different)
 C Domain alignment
 1 Concept layer
                                                                               Explanation/definition of each concept
                                                                               is strictly provided via reference link to
                                                                               at least one IFRS
                                                                               standard. There is no use of                                                      Explanation/definition of each concept
                                                                               documentation label to provide a                                                  is mainly described in definition link,
                                                                               definition or meaning as this is the                                              verbose role in label link and
                                                                               task of a standard setter body (IASB).                                            reference link. Definition link means
          Concept definition [How to explain/define concept of each            For extenders of IFRS taxonomy it is                                              concept tree (current EDINET
                                                                                                                          Elements are defined in the
1-1       element (where is the explanation/definition of concept? ex. at      recommended to                                                                    taxonomy doesn‟t adopt dimension.).
                                                                                                                          documentation label, and references.
          documentation label?, at definition link?, at reference link?..) ]   provided a common practice reference                                              Verbose role includes standard role
                                                                               or non-authoritative literature                                                   and additional information such as
                                                                               reference. If no reference is                                                     section of financial statement and
                                                                               available or suitable the extender                                                industry (see No.1-2). Documentation
                                                                               should provide a definition with the                                              role has same value as verbose role.
                                                                               definition label to give the
                                                                               reason why the concept was
                                                                               introduced.
                                                                               The explanation where to use a                                                  To identify where to use each element,
                                                                               concept is provided by the reference.                                           value of verbose role includes value of
                                                                               The reference is pointing to                                                    standard role and additional
          Additional explanations on concepts [Are there explanation           the accounting requirements for the                                             information such as section of financial
          where to use each element?]                                          concepts within IFRS. In the case of a   Documentation label is used to define statement, industry etc.
          - in which financial statement (ex. cashflow statement)              special presentation                     the meaning of elements, the
          - in which section of financial statement (ex. operating             requirements a presentation reference    locationin a hierachy is not defined.  (Ex1: Standard role: "Provision for
1-2
          activities)                                                          role should be used to indicate this     Industry specific are not included and repairs", Verbose role: "Provision for
          - in which industry (ex. insurance)                                  special presentation                     we use separate extended links for     repairs-CL-ELE")
          If yes, where is the explanation? (ex. at verbose label?, at         requirement. Normally the disclosure     different industries.                  (Ex2: Standard role: "Impairment loss",
          prefix?...)                                                          reference role is used in pointing to                                             Verbose role: "Impairment loss-EL")
                                                                               the disclosure                                                                    (Ex3: Standard role: "Impairment loss",
                                                                               requirements of the concept. IFRS                                                 Verbose role: "Impairment loss-
                                                                               (especially IAS 1) do not fix the                                                 OpeCF") definition of Debit/Credit. Not
                                                                                                                                                                 Narrower
                                                                                                                                                               to apply balance attributes to Cashflow
                                                                                                                                                               statement and Statement of change in
                                                                                                                                                               equity.
                                                                               xbrli:period attribute:
                                                                                                                                                               Concept of elements in Cashflow
                                                                               - no use of "forever" type
                                                                                                                                                               statement means cash "effect" (both
                                                                               - "duration" type for notes
                                                                                                                       The US-GAAP taxonomy generally          cashflow amount and cashflow
                                                                               - instant/duration use as nature of
                                                                                                                       defines balance type for all monetary direction) caused by each
                                                                               elements
                                                                                                                       items except those that are the result action/event, not only cashflow
                                                                               xbrli:balance attribute:
                                                                                                                       of a rollforward. The balance attribute amount.
                                                                               All elements within finacial statements
          Balance attribute and periodType attribute [see summary on                                                   is assigned to flows relativeto the T   Concept of elements in Statement of
1-3                                                                            (except notes) should have
          worksheet Concept attributes]                                                                                account they address. For example       change in equity is based on same
                                                                               xbrli:balance information.
                                                                                                                       cash outflows are a credit. The period definition way as Cashflow statement,
                                                                               Few exceptions exist for elements,
                                                                                                                       type attribute applies to all metrics.  equity "effect", not only equity change
                                                                               where conflicts appear for reuse in
                                                                                                                       Obviously a number of elements do       amount.
                                                                               different statements. There
                                                                                                                       not apply                               Deduction items of Balance sheet
                                                                               is a consideration to remove all
                                                                                                                                                               debit (ex. Accumulated depreciation)
                                                                               credit/debit information as
                                                                                                                                                               has "Debit" in balance attribute and
                                                                               xbrli:balance attribute.
                                                                                                                                                               "+1" in calculation link weight.
                                                                                                                                                               Deduction items of Balance sheet
                                                                                                                                                               credit (ex. Treasury stock) has "Credit"
                                                                                                                                                               in balance attribute and "+1" in
                                                                                                                                                               calculation link weight.




          IASC Foundation, US SEC JFSA                                                                                                       14/33                                                                                                       Domain Alignment
      a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                                                        Impact Level   Comment for     Current     Priority for   Action Points
                                                                                                                                                                                                        (consensus)    Impact Level     Status      actions
                                                                                          IFRS                                   US GAAP                                     EDINET
                                                                                                                                                                                                                       (consensus)    (Aligned /
                                                                                                                                                                                                                                      Different)
                                                                                                                                                      There are no multiple items which has
                                                                                                                                                      same concept. Elements those are
                                                                                                                   yes, for element and dimensions
      Multiple items which has same or similar concept [If yes, which Exceptions only (for example overlap                                            similar but not always have same
                                                                                                                   members. These are semi equivalent
1-4   items in a whole report?, and how to technically define         between dimensional revenue for                                                 scope are handled as different
                                                                                                                   but we are not yet expressing the
      relationship between them?]                                     segments and revenue concept).                                                  elements.
                                                                                                                   equivalents.
                                                                                                                                                      (Ex. "Impairment loss-EL" and
                                                                                                                                                      "Impairment loss-OpeCF", See 1-2)

                                                                                                                                                              EDINET taxonomy has approximately
                                                                                                                                                              4,700 elements. Among them,
                                                                                                                                                              approximately 2,200 elements are
                                                                         Common Practice elements should be
                                                                                                                                                              common practice. (current XBRL
                                                                         indicated with a common practice
                                                                                                                                                              target in EDINET is only PFS.)
                                                                         reference role.
                                                                                                            Yes they are include. To determine                By screening process, the 2,200
                                                                         References for common practice
1-5   Common practice concepts [If yes, how to choose them?]                                                them they will have no authoratative              concepts were extracted from 50,000
                                                                         elements shall use the common
                                                                                                            refernce                                          population which is actual disclosure
                                                                         practice reference role or
                                                                                                                                                              line items for past 5 years.
                                                                         nonauthoratative
                                                                                                                                                              The process includes 2 steps, 1st step
                                                                         literature reference.
                                                                                                                                                              is label standardization and 2nd step
                                                                                                                                                              is filtering by frequency of
                                                                                                                                                              appearance.

                                                                        Standard label role in use:                                                           Standard role is just to present.
                                                                        http://www.xbrl.org/2003/role/label                                                   Verbose role is to make all elements
                                                                        http://www.xbrl.org/2003/role/totalLabe                                               unique and to explain concept (See 1-
                                                                        l                                                                                     1, 1-2). Documentation role is same
                                                                        http://www.xbrl.org/2003/role/terseLab                                                value as verbose role to comply with
                                                                        el                                                                                    FRTA. PositiveOrNegative role is for
                                                                        http://www.xbrl.org/2003/role/periodSt                                                the case that prior and current period
                                                                        artLabel                                                                              figures have opposite +/- sign. (Ex.
                                                                        http://www.xbrl.org/2003/role/periodEn                                                Net income (loss))
                                                                        dLabel
                                                                        Additional IFRS label role:                                                           http://www.xbrl.org/2003/role/documen
                                                                        http://xbrl.iasb.org/role/label/alternativ                                            tation
                                                                        eLabel - should be used for alternative                                               http://www.xbrl.org/2003/role/label
      Label roles and their usage [ex. standard, verbose, terse, total, label, for example                                                                    http://www.xbrl.org/2003/role/verboseL
                                                                                                                   We could potentially use all label roles
1-6   period start, period end, negative, negated, net, incomplete      "Net income" instead of "Profit (loss)" and have no restriction on this.              abel
      detail, … etc]                                                    http://xbrl.iasb.org/role/label/labelNega                                             http://www.xbrl.org/2003/role/periodSt
                                                                        ted                                                                                   artLabel
                                                                        http://xbrl.iasb.org/role/label/netLabel -                                            http://www.xbrl.org/2003/role/periodEn
                                                                        this label should be used like the total                                              dLabel
                                                                        label when                                                                            http://www.xbrl.org/2003/role/negative
                                                                        elements with different xbrli:balance                                                 Label
                                                                        type are totaled                                                                      http://www.xbrl.org/2003/role/totalLabe
                                                                        http://xbrl.iasb.org/role/label/terseLabe                                             l
                                                                        lNegated                                                                              http://info.edinet-
                                                                        http://xbrl.iasb.org/role/label/totalLabel                                            fsa.go.jp/jp/fr/gaap/role/positiveOrNeg
                                                                        Negated                                                                               ativeLabel
                                                                        If a label role is ending with "Negated"
                                                                        the processor has to show the value in                                              In some industries, some elements
                                                                        the presentation                                                                    have specific label based on industrial
                                                                                                                                                            There are some different labels
                                                                         No different label in use. Consolidated                                            between fiscal year/interim, non-
                                                                         and seperate financial statements                                                  consolidated/consolidated, among
                                                                         should have different                                                              industries.
                                                                                                                 None, in the instance document we          Those are handled as different ELRs
      Labels for fiscal year/interim/quarterly, non-                     definition element in extended link
1-7                                                                                                              indicate if the instance is a fiscal year, in label link or different label roles.
      consolidated/consolidated, among industries                        roles (ELR). With generic label
                                                                                                                 etc.                                       (see 1-6 as example for banking)
                                                                         linkbase it could be
                                                                         considered to used different labels for
                                                                         ELRs.                                                                                Ex. Element
                                                                                                                                                              "StatementsOfCashFlowsAbstract"
                                                                                                                                                              has labels such as;
1-8   Languages for label value                                          English and later translations.           English                                    Japanese and English




      IASC Foundation, US SEC JFSA                                                                                                      15/33                                                                                                         Domain Alignment
       a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                                                        Impact Level   Comment for     Current     Priority for   Action Points
                                                                                                                                                                                                        (consensus)    Impact Level     Status      actions
                                                                                              IFRS                                   US GAAP                                   EDINET
                                                                                                                                                                                                                       (consensus)    (Aligned /
                                                                                                                                                                                                                                      Different)
 2 Relationships layer

                                                                             A visual filter to represent the
                                                                             relationships between the elements.
                                                                             This hierarchy should not be
                                                                             violated by calculation linkbase. For
                                                                             IFRS taxonomy the presentation
                                                                             linkbase shall follow a                                                           Presentation link basically means
                                                                                                                      The presentation linkbase is a
                                                                             hierarchy mechnism that can be                                                    formats in disclosure regulations with
                                                                                                                      template the companies should use to
                                                                             processed by processor for                                                        additional considering about actual
        Presentation linkbase meaning [formats by law? concept tree?                                                  identify elements. It has limited
2-1                                                                          consistency.                                                                      disclosure.
        common practice?..]                                                                                           semantic value. Companies create
                                                                             Hierarchy mechanism                                                               Presentation link does not include
                                                                                                                      their own presentation linkbase aspart
                                                                             - Non-abstract item shall not have                                                common practice elements. (Definition
                                                                                                                      of an extension.
                                                                             child item included in corresponding                                              link includes all elements.)
                                                                             calculation linkbase
                                                                             - Non-abstract item shall have parent
                                                                             item
                                                                             - Abstract item shall not have non-
                                                                             abstract parent item



                                                                                                                                                               In EDINET XBRL-HTML conversion
                                                                                                                                                               module generates HTML from
                                                                                                                                                               presentation link, XBRL document
                                                                             There is no requirement to render the
                                                                                                                      There is no requirement to render the    information, label link, instance and
                                                                             report with presentation linkbase
        Presentation structure rendering [from presentation link?, Are                                                report with presentation linkbase        XML for rendering information. And
2-2                                                                          information. Up to the
        there any exceptions?..]                                                                                      information. Up to the user/preparer     draws line which means total based on
                                                                             user/preparer how to visualise the
                                                                                                                      how to visualise the information.        the relationship between presentation
                                                                             information.
                                                                                                                                                               link and calculation link.
                                                                                                                                                               Presentation link is always used for
                                                                                                                                                               rendering.




        Calculation structure definition [by calculation link?, by formula
                                                                             Only calculation linkbase information.   Only calculation linkbase information.   By calculation link. Cross-context is
2-3     link? Are there any exception to apply calculation link? (ex.
                                                                             No formula and no exception in use.      No formula and no exception in use.      exception to apply that.
        cross-context)]




                                                                                                                                                               Definition link means concept tree
                                                                             Definition linkbase are available for                                             (current EDINET taxonomy doesn‟t
                                                                             diminsional use but not necessary to     Definition linkbase are available for    adopt dimension.). And it contains all
2-4     Definition linkbase meaning [for dimension? …]
                                                                             use as there is no                       diminsional use.                         elements in EDINET taxonomy,
                                                                             requirment to use dimension.                                                      therefore it makes easy to find out
                                                                                                                                                               suitable elements for preparers.




       IASC Foundation, US SEC JFSA                                                                                                        16/33                                                                                                      Domain Alignment
      a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                                                       Impact Level   Comment for     Current     Priority for   Action Points
                                                                                                                                                                                                       (consensus)    Impact Level     Status      actions
                                                                                          IFRS                                   US GAAP                                    EDINET
                                                                                                                                                                                                                      (consensus)    (Aligned /
                                                                                                                                                                                                                                     Different)
                                                                                                                                                            In relationship layer (calculation link
                                                                                                                                                            and presentation link), EDINET
                                                                                                                                                            taxonomy has different scheme and
                                                                                                                                                            linkbase files between fiscal
                                                                                                                                                            year/interim, non-
                                                                                                                                                            consolidated/consolidated, among
                                                                                                                                                            industries.
                                                                                                                                                            URI of ELRs distinguishes between
                                                                                                                                                            fiscal year/interim, non-
                                                                                                                                                            consolidated/consolidated, and does
                                                                                                                                                            not distinguish industries.
                                                                                                                   Yes there are different trees for
                                                                                                                   segments. These are seperated by
      Handling different relationship trees [In relationships layer                                                                                         Ex. ELRs for Cashflow statement
                                                                                                                   ELR. In addition calculations and
      (calculation link and presentation link), if there are different   Calculation linkbase shall always                                                  (indirect) are as follows;
                                                                                                                   presentations can differ, as there are
2-5   structures between fiscal year/interim, non-                       reflect the structure of a presentation
                                                                                                                   oftem multiple calculations for one
      consolidated/consolidated, among industries, how to handle         linkbase.                                                                          http://info.edinet-
                                                                                                                   presentation. We do not define
      those differences?]                                                                                                                                   fsa.go.jp/jp/fr/gaap/role/NonConsolidat
                                                                                                                   different trees for different period
                                                                                                                                                            edStatementsOfCashFlowsIndirect
                                                                                                                   durations.
                                                                                                                                                            http://info.edinet-
                                                                                                                                                            fsa.go.jp/jp/fr/gaap/role/ConsolidatedSt
                                                                                                                                                            atementsOfCashFlowsIndirect
                                                                                                                                                            http://info.edinet-
                                                                                                                                                            fsa.go.jp/jp/fr/gaap/role/NonConsolidat
                                                                                                                                                            edStatementsOfCashFlowsIndirect
                                                                                                                                                            http://info.edinet-
                                                                                                                                                            fsa.go.jp/jp/fr/gaap/role/ConsolidatedIn
                                                                                                                                                            terimStatementsOfCashFlowsIndirect
                                                                                                                                                            http://info.edinet-
                                                                                                                                                            fsa.go.jp/jp/fr/gaap/role/NonConsolidat



                                                                                                                                                            Japanese disclosure regulations allow
                                                                                                                                                            alternatives disclosures (ex. allowance
                                                                                                                                                            for bad debts, accumulated
      Handling alternative disclosures [If yes, how to technically
2-6                                                                      Not addressed                             Not addressed                            depreciation, intangibles, SGA, etc.)
      handle them? (ex. patterns of presentation link/calculation link)]
                                                                                                                                                            Each disclosure pattern is defined as a
                                                                                                                                                            fragment file of presentation link and
                                                                                                                                                            calculation link.



                                                                                                                                                            There are many combination between
                                                                                                                                                            ELRs and contexts.
                                                                                                                                                            (Ex. ELR that means "consolidated
                                                                                                                                                            balance sheet" match with context that
                                                                                                                                                            means "consolidated, instant", not
                                                                                                                                                            matched with "non-consolidated,
                                                                                                                                                            instant".) EDINET XBRL-HTML
                                                                                                                                                            conversion module generate HTML
2-7   Handling combinations between ELRs and contexts                    Not addressed                             Not addressed
                                                                                                                                                            with XBRL document information that
                                                                                                                                                            include suitable combination among
                                                                                                                                                            them.

                                                                                                                                                            In case of mismatch among them,
                                                                                                                                                            calculation link generate
                                                                                                                                                            inconsistency. Based on preparers
                                                                                                                                                            guide, preparers can ignore it.




      IASC Foundation, US SEC JFSA                                                                                                      17/33                                                                                                        Domain Alignment
        a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                                                            Impact Level   Comment for     Current     Priority for   Action Points
                                                                                                                                                                                                            (consensus)    Impact Level     Status      actions
                                                                                           IFRS                                     US GAAP                                     EDINET
                                                                                                                                                                                                                           (consensus)    (Aligned /
                                                                                                                                                                                                                                          Different)




                                                                                                                                                                Those differences are handled as
                                                                                                                                                                different ELRs. Based on XBRL
        Handling different structures between current year and
                                                                                                                                                                document information, EDINET XBRL-
        previous year [In relationships layer (calculation link and
 2-8                                                                      Not relevant for IFRS taxonomy             Not addressed                              HTML conversion module generate
        presentation link), if there are different structures between
                                                                                                                                                                one financial statement even there are
        current year and prior year, how to handle those differences?]
                                                                                                                                                                different ELRs between current year
                                                                                                                                                                and prior year.




                                                                          IFRS
                                                                          Title of statement. Abstract concept
                                                                          shall be used to provide indent
                                                                          structure (see also hierarchy
                                                                          mechanism).
                                                                          Example how the indent mechanism
                                                                          works:
                                                                          Example
                                                                                                                     Abstracts are used for every fincial
                                                                          Income statement [abstract]
        Use of abstracts concepts in presentation linkbase                                                           statement heading that contains a          Title of financial statement such as
                                                                          Revenue[abstract]
        (ex. title of financial statement such as Cashflow statement..)                                              calculation. In the presentation           cashflow statement and title of section
 2-9                                                                      Revenue from services
        (ex. title of section of financial statement such as Current                                                 linkbase every element is a child of an    of financial statement such as current
                                                                          Revenue from sales
        assets..)                                                                                                    abstract. The calculation linkbase         assets.
                                                                          --------------------
                                                                                                                     contains no abstract items.
                                                                          Total Revenue
                                                                          Cost of sales [abstract]
                                                                          Cost of sales, shipment
                                                                          Cost of sales, other
                                                                          --------------------
                                                                          Total cost of sales
                                                                          ------------------
                                                                          Gross profit
                                                                          Always at the bottom if the there is a     Always at the bottom if the there is a
                                                                          calculation link to total up the amount.   calculation link to total up the amount.
                                                                          On top to represent                        On top to represent
                                                                          an (in)complete breakdown if no            an (in)complete breakdown if no
                                                                          calculation link to total the concept is   calculation link to total the concept is
                                                                          available. See also                        available. See also                        Mainly bottom of detail items. But in
                                                                          hierarchy mechnism for presentation        hierarchy mechnism for presentation        some industrial regulation, top of detail
                                                                          linkbase.                                  linkbase.                                  items.
                                                                          Example complete breakdown                 Example complete breakdown
        Use of total concepts are used in presentation linkbase [ex.      (disaggregation)                           (disaggregation)                           In case total item is at the bottom of
2-10
        Bottom of detail items or top of detail items]                    Revenue [abstract]                         Revenue [abstract]                         detail items, normally abstract item is
                                                                          100 Revenue from services                  100 Revenue from services                  placed on the top of detail items. In
                                                                          150 Revenue from sales                     150 Revenue from sales                     case total item is at the bottom of
                                                                          ---- --------------------                  ---- --------------------                  detail items, normally abstract item
                                                                          250 Total revenue                          250 Total revenue                          does not exist.
                                                                          Example (in)complete breakdown             Example (in)complete breakdown
                                                                          (disaggregation)                           (disaggregation)
                                                                          250 Revenue                                250 Revenue
                                                                          100 - Revenue from services                100 - Revenue from services
                                                                          100 - Revenue from sales                   100 - Revenue from sales
  3 Instances




        IASC Foundation, US SEC JFSA                                                                                                      18/33                                                                                                           Domain Alignment
       a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                                                    Impact Level   Comment for     Current     Priority for   Action Points
                                                                                                                                                                                                    (consensus)    Impact Level     Status      actions
                                                                                          IFRS                                 US GAAP                                   EDINET
                                                                                                                                                                                                                   (consensus)    (Aligned /
                                                                                                                                                                                                                                  Different)
                                                                                                                                                         Instance value (including +/- sign) is
                                                                                                                                                         always same as visualized value. No
                                                                                                                 Items that are presented as negative    need to define negated label &
                                                                         If presentation linkbase will be used                                           preferred label for extender and filer.
                                                                                                                 but are positive should be entered as
                                                                         for rendering the processor should
       Input values with negative value on display [ex. Negated label.                                           positive. The negated label role is
3-1                                                                      negate                                                                          (See Sheet2 as further explanation,
       See summary on worksheet Concept attributes]                                                              used to indicate in the presentation
                                                                         whenever a label role ending with                                               comparison of visualization, balance
                                                                                                                 that the sign of the value should be
                                                                         "Negated" is used.                                                              attr., weight and instance value)
                                                                                                                 shown as negative.

                                                                                                                                                         Narrower definition of Debit/Credit. Not
                                                                                                                                                         to apply balance attributes to Cashflow




                                                                                                                                                         "nil" means that fact does not exist but
                                                                                                                                                         need to be presented, "0" means that
                                                                                                                                                         fact exists but under minimum amount
                                                                         This issue is not adressed at the       This issue is not adressed at the
3-2    Use nothing, nil and 0                                                                                                                            of presentation.
                                                                         moment.                                 moment.
                                                                                                                                                         EDINET XBRL-HTML conversion
                                                                                                                                                         module generates "-" in HTML from
                                                                                                                                                         "nil" in instance.




 4 DTS and general


                                                                                                               This is an element in the DEI, but is
       Report definition [How to define a whole report (ex. 10K) into                                                                                    Define a report into one taxonomy and
                                                                                                               not applied to all facts. The boundary
       taxonomy and instance.]                                           By the means of extension entry point                                           one instance. (current XBRL target in
4-1                                                                                                            of the instance is not clear however.
       How many DTS/taxonomy/instance? How to technically define         (no explicit                                                                    EDINET is only PFS.) But there are
                                                                                                               All facts in the instance are assumed
       relationship between them?                                                                                                                        some exceptions below (See 4-2).
                                                                                                               to reflect the data entered in the DEI.



                                                                                                                                                         There are cases more than two
                                                                                                                                                         company's financial statements exist in
                                                                                                                                                         one report.
                                                                                                                                                         (Case.1 filing company and its
                                                                                                                                                         guarantor company)
                                                                                                              Yes we have seen these and the
       Multicompany reports [Are there case more than two                                                                                                (Case.2 merger and mergee(s))
                                                                                                              taxonomy cnnot deal with the case
       company's financial statements exist in one report? (ex filing    Extension for dimensions can be used                                            (Case.3 "series fund" )
4-2                                                                                                           where we have different dts for these 2
       company and its guarantor company)]                               in sich situation.
                                                                                                              companies. They need to be files as a
       If yes, how to define as XBRL data?                                                                                                            Case.1 is out of the scope of XBRL.
                                                                                                              separate linkbase.
                                                                                                                                                      Case.2 is within the scope of XBRL
                                                                                                                                                      only when companies financial
                                                                                                                                                      statements are merged into one
                                                                                                                                                      statement (in this case, those
                                                                                                                                                      companies information is distinguished
                                                                                                                                                      by context). Case.3 is within the scope
                                                                                                                                                      of XBRL (one report of series fund




       IASC Foundation, US SEC JFSA                                                                                                   19/33                                                                                                       Domain Alignment
      a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                                                              Impact Level   Comment for     Current     Priority for   Action Points
                                                                                                                                                                                                              (consensus)    Impact Level     Status      actions
                                                                                         IFRS                                         US GAAP                                     EDINET
                                                                                                                                                                                                                             (consensus)    (Aligned /
                                                                                                                                                                                                                                            Different)




                                                                                                                                                   Basically ELRs are divided by each
                                                                                                                                                   financial statement as follows:
                                                                                                                                                   - Balance sheet (Consolidated)
                                                                                                                                                   - Income statement (Consolidated)
                                                                                                                                                   - Statement of change in assets
                                                                                                                                                   (Consolidated)
                                                                     One ELR should reflect one statement, One ELR should reflect one statement, - Statement of cash flow
      ELRs setting [How to divide financial information in a whole
4-3                                                                  except the notes. Notes could be build except the notes. Notes could be build (Consolidated)
      report (how to set ELRs)]
                                                                     from many ELRs.                        from many ELRs.                        - Balance sheet (Non-consolidated*)
                                                                                                                                                   - Income statement (Non-
                                                                                                                                                   consolidated*)
                                                                                                                                                   - Statement of cash flow (Non-
                                                                                                                                                   consolidated*)
                                                                                                                                                   * Non-consolidated means parent
                                                                                                                                                   company.




                                                                     There is one ELR (110000) for all
                                                                     information about the report.
                                                                     ----------------------------------------------------
                                                                     ----
                                                                     [110000] General information about
                                                                     financial statements
                                                                     ----------------------------------------------------
                                                                     ----
                                                                     Disclosure of general information                                                             Basically Japanese disclosure
                                                                     about financial statements                                                                    regulations define different formats
                                                                     - Name of reporting entity or other                                                           between fiscal year/interim/quarter.
                                                                     means of identification                                                                       Each of them has each relationships
                                                                                                                          Defined in the DEI Taxonomy. Of
                                                                     - Explanation of change in name of                                                            layer (scheme and linkbase files).
4-4   Distinguishing between fiscal year/interim/quarter                                                                  course there is no way to link this to
                                                                     reporting entity or other means of
                                                                                                                          an individual fact.
                                                                     identification from end of                                                                    Difference between fiscal
                                                                     preceding reporting period                                                                    year/interim/quarter is distinguished by
                                                                     - Description of nature of financial                                                          context ID and period in instance. (as
                                                                     statements                                                                                    a common element)
                                                                     - Date of end of reporting period
                                                                     - Period covered by financial
                                                                     statements
                                                                     - Description of presentation currency
                                                                     - Level of rounding used in financial
                                                                     statements
                                                                     - Description of other information for
                                                                     identification of financial statements




      IASC Foundation, US SEC JFSA                                                                                                           20/33                                                                                                          Domain Alignment
      a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                                                Impact Level   Comment for     Current     Priority for   Action Points
                                                                                                                                                                                                (consensus)    Impact Level     Status      actions
                                                                                      IFRS                                   US GAAP                                EDINET
                                                                                                                                                                                                               (consensus)    (Aligned /
                                                                                                                                                                                                                              Different)

                                                                                                                                                   Basically Japanese disclosure
                                                                                                                                                   regulations define different formats
                                                                                                                                                   between consolidated/non-
                                                                                                                                                   consolidated. Each of them has each
                                                                                                                                                   relationships layer (scheme and
                                                                                                           The default of a legal entity dimension
                                                                     Information should be provided in ELR                                         linkbase files).
                                                                                                           is considered to be the consolidated
                                                                     110000. Additional there could be a
4-5   Distinguishing between consolidated/non-consolidated                                                 entity. A parent should be
                                                                     solution                                                                      Difference between consolidated/non-
                                                                                                           dimensionally expressed on this
                                                                     via dimensions, but not mandatory.                                            consolidated is distinguished by
                                                                                                           dimension.
                                                                                                                                                   context ID and scenario in instance.
                                                                                                                                                   (as a common element)
                                                                                                                                                   Non-consolidated value has "non-
                                                                                                                                                   consolidated" in scenario.
                                                                                                                                                   Consolidated value has no scenario.
                                                                                                                                                     24 industries including C&I have each
                                                                                                                                                     relationships layer and additional
                                                                                                                                                     industrial terminology. Disclosure
                                                                                                                                                     regulation in Security Exchange Law
                                                                                                                                                     in Japan defines that in specific
                                                                                                                                                     industries preparers must comply with
                                                                                                                                                     disclosure regulations and formats
                                                                                                                                                     defined by their regulator.
                                                                                                                                                     - Commercial and industry
                                                                                                                                                     - Construction
                                                                                                                                                     - Steel vessel manufacturing and
                                                                                                                                                     repair industry
                                                                     IFRS do not provide industry specific
                                                                                                                                                     - Bank 1
                                                                     requirements - general purpose            The taxonomy has entry points for
                                                                                                                                                     - Bank 2 (Trading account)
                                                                     standards. Common                         Insurance, Banking, Commercial and
4-6   Handling of industries                                                                                                                         - Construction assurance
                                                                     practice items for different industries   Industrial, Real Estate, and Broker
                                                                                                                                                     - Securities related business
                                                                     or conglomerates have to be added         Dealer.
                                                                                                                                                     - Insurance-life
                                                                     via extensions.
                                                                                                                                                     - Insurance-non-life
                                                                                                                                                     - Railway
                                                                                                                                                     - Water transportation
                                                                                                                                                     - Highway
                                                                                                                                                     - Electricity communication
                                                                                                                                                     - Electricity
                                                                                                                                                     - Gas
                                                                                                                                                     - Asset liquidation
                                                                                                                                                     - Investment trust management
                                                                                                                                                     company
                                                                                                                                                     - Investment corporation
                                                                                                                                                     - Specific finance
                                                                                                                                                     Preparer choose most suitable
4-7   Handling of conglomerates (multiple industries)                Not applying                              Can define legal entities             relationships layer and use additional
                                                                                                                                                     industrial terminology as needed.

                                                                                                                                                     Current year/prior year is
                                                                                                                                                     distinguished by types of context ID
                                                                                                                                                     (period end, period start and duration).
      Express fiscal year [how to express current year and prior year Reporting period is expressed in         Reporting period is expressed in
4-8                                                                                                                                                  XBRL document information handles
      on financial statements]                                        context of an instance document.         context of an instance document.
                                                                                                                                                     those information to express current
                                                                                                                                                     year and prior year columns on
                                                                                                                                                     financial statements.




      IASC Foundation, US SEC JFSA                                                                                                  21/33                                                                                                     Domain Alignment
       a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                               Impact Level   Comment for     Current     Priority for   Action Points
                                                                                                                                                                               (consensus)    Impact Level     Status      actions
                                                                              IFRS                               US GAAP                             EDINET
                                                                                                                                                                                              (consensus)    (Aligned /
                                                                                                                                                                                                             Different)


                                                              Financial statements and ELR 110000
                                                              except the notes should be tagged.
                                                                                                  Supports tagging narrative data in   Current XBRL target in EDINET is only
 4-9   Expressing narrative information                       Tagging of notes
                                                                                                  strings and text block item type     PFS.
                                                              disclosure could also be done via
                                                              footnote or additional documents.



                                                                                                                                       Current XBRL target in EDINET is only
                                                                                                                                       PFS and any table is out of scope. At
                                                                                                                                       this moment Statement of change in
                                                              Double presentation linkbase ELRs
                                                                                                                                       equity (called as Statement of change
4-10   Expressing tables                                      allow rendering tables from the
                                                                                                                                       in net assets) does not adopt
                                                              taxonomy.
                                                                                                                                       dimension, and it has single
                                                                                                                                       presentation link and double
                                                                                                                                       calculation link.

                                                                                                                                       Footnote link handles notes number.
                                                                                                                                       (It's transitional treatment since
4-11   Handling note numbers                                  Not addressed at the moment.         Not Addressed
                                                                                                                                       current XBRL target in EDINET is only
                                                                                                                                       PFS.)




                                                                                                   The same items are used in the      Not implemented (current XBRL target
4-12   Definition of relationships between PFS and notes      Not addressed at the moment.
                                                                                                   statements and the notes.           in EDINET is only PFS.).




                                                                                                                                       XBRL document information includes
                                                                                                                                       below;
                                                                                                                                       - Preparers name
                                                                                                                                       - Financial statement name
                                                                                                                                       - ELRs in label link
                                                                                                                                       - ELRs in presentation link (by each
                                                                                                                                       column in financial statement)
                                                                                                                                       - ELRs in calculation link (by each
4-13   Details of entity information and report information   ELR 110000                           Addressed in the DEI taxonomy
                                                                                                                                       column in financial statement)
                                                                                                                                       - Context ID ({Relative
                                                                                                                                       year}{Consolidated/non-
                                                                                                                                       consolidated}{Period} )

                                                                                                                                       EDINET XBRL-HTML conversion
                                                                                                                                       module handles those information to
                                                                                                                                       generate HTML.




       IASC Foundation, US SEC JFSA                                                                                    22/33                                                                                                 Domain Alignment
       a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                                             Impact Level   Comment for     Current     Priority for   Action Points
                                                                                                                                                                                             (consensus)    Impact Level     Status      actions
                                                                                      IFRS                                US GAAP                                  EDINET
                                                                                                                                                                                                            (consensus)    (Aligned /
                                                                                                                                                                                                                           Different)

                                                                                                                                                   Correction (resubmit) data always
                                                                                                                                                   includes all files, extension taxonomy,
                                                                                                                                                   instance and XML for rendering
                                                                                                                                                   information.
                                                                                                                                                   By resubmit, two digit number in file
                                                                                                                                                   name increment as below;
                                                                                                                                                   1st: jpfr-asr-X99999-000-2006-03-31-
                                                                                                                                                   01-2006-06-28.xbrl
       Correcting (resubmitting) information
                                                                                                                                                   2nd: jpfr-asr-X99999-000-2006-03-31-
       (Case 1. correction of disclosure date)                                                              Not addressed this is a implementation
4-14                                                                   Not addressed at the moment.                                                02-2006-06-28.xbrl
       (Case 2. correction of XBRL date with no effect to disclosure                                        issue.
       data)
                                                                                                                                                   Between Case 1 (correction of
                                                                                                                                                   disclosure date) and Case 2
                                                                                                                                                   (correction of XBRL date with no effect
                                                                                                                                                   to disclosure data), there is no major
                                                                                                                                                   difference from viewpoint of handling
                                                                                                                                                   XBRL data except for that Case 1 is
                                                                                                                                                   called "Amendment report" and filing
                                                                                                                                                   date in file name should be changed.
                                                                       The IFRS presentation linkbase
                                                                       hierarchy mechanism ensures the                                             EDINET XBRL-HTML conversion
                                                                       consitency of the structure. Whenever There is no mechanism supported to    module draws total line in HTML
4-15   Rendering of total lines
                                                                       a element is calculated via calculation do this.                            based on the relationship between
                                                                       link a line should be drawn above the                                       presentation link and calculation link.
                                                                       item.
       Layout information handling [- title of financial statement                                                                                 Those are handled by XML for
4-16   - column title of financial statement                           Not addressed at the moment.         Not addressed.                         rendering information. EDINET XBRL-
       - monetary unit in title of financial statement]                                                                                            HTML conversion module uses those
                                                                                                                                                   to generate HTML.




       IASC Foundation, US SEC JFSA                                                                                             23/33                                                                                                      Domain Alignment
           a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




        Towards an Interoperable Taxonomy Architecture
            Taxonomy Comparison Framework
            Extensions and Instance Guidelines Alignment Section
                                                                                                                                                                                                          Impact Level   Comment for    Current Status   Priority for actions                   Action Points
                                                                                               IFRS                                     US GAAP                                 EDINET                    (consensus)    Impact Level     (Aligned /
                                                                                                                                                                                                                         (consensus)      Different)
  D Extensions and instance guidelines alignment
   1 General considerations
 1-1 Information about financial report
                                                                                                                                                                                                         high
                                                                                                                                                                there are rules and guideline for
                                                                                                                                                                corporate extension taxonomy
                                                                             Rules stated in the IFRS Taxonomy                                                  development. This rules and guidelines
1-1-1       Rules for taxonomy extensions                                                                               Yes Stated in Preparers Guide
                                                                             Guide (Preparers Guide chapter).                                                   are benchmarked and revised with
                                                                                                                                                                result of public comment phase and
                                                                                                                                                                2nd pilot project.




                                                                             No DEI kind of taxonomy. Some
                                                                             information about the report in the ELR
1-1-2       Container for information regarding report type                                                          DEI Taxonomy                               Document information taxonomy
                                                                             [110000] General information about
                                                                             financial statements.




                                                                             ELR [110000] General information
1-1-3       Container for preparer name                                      about financial statements and partly in DEI Taxonomy                              Document information taxonomy
                                                                             the context element entity.




                                                                                                                                                                Document information taxonomy has
            Container for type of statement, column number and relevant
1-1-4                                                                        Not addressed.                             Not addressed                           structure of report
            ELR and contexts association
1-1-5       Document Entity Information (DEI) taxonomy to tag required
            company information                                              Specified by receiving institutions in
1-1-6       Frequency of releasing financial report                                                                     annually, half-yearly, quarterly        annually, half-yearly, quarterly
                                                                             accordance with IFRSs.
                                                                                                                                                                XBRL Specification2.1
1-1-7       Other documents, specifications, or standards to be followed     XBRL 2.1, XDT                              XBRL 2.1, XDT                           FRIS(published on 2004-11-14)
                                                                                                                                                                FRTA(published on 2005-4-25)
                                                                                                                                                                                                         high
                                                                                                                        One statement can contain as many
            Creating multiple financial document from single issuer at the                                                                                      Issuer prepares instance document for
1-1-8                                                                        Not explicitly addressed.                  funds as desired, each with its own
            same time (e.g. series fund, guaranter...)                                                                                                          each individual fund.
                                                                                                                        member along a series and class axis.
                                                                                                                                                                number of submissions is stored as a
                                                                                                                                                                part of filename for extension
                                                                             Not explicitly addressed. Possibility to
                                                                                                                                                                taxonomy and instance document.
                                                                             use dimensions restatements and
1-1-9       Rule to re-submission (amendment)                                                                           Use Scenerio dimension                  Increment number is added in
                                                                             creation date in combination to
                                                                                                                                                                Namespace URI for extension
                                                                             resubmit and restate previous values.
                                                                                                                                                                taxonomy.




           IASC Foundation, US SEC JFSA                                                                                                                           24/33                                                                                                         Extensions & Instance Alignment
          a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                                               Impact Level      Comment for              Current Status   Priority for actions                   Action Points
                                                                                        IFRS                                 US GAAP                                 EDINET                    (consensus)       Impact Level               (Aligned /
                                                                                                                                                                                                                 (consensus)                Different)
                                                                                                                                                      Re-use of taxonomy and instance
                                                                      Left to receiving institutions discretion.
                                                                                                                                                      previously made are accepted in the
                                                                      IASCF is not receiver. Support by the
                                                                                                                                                      below cases:
1-1-10     Rule for re-use of taxonomy and instance previously made   means of change log (future versioning Not addressed
                                                                                                                                                      - Securities Registration
                                                                      report) to mograte extensions and
                                                                                                                                                      Report
                                                                      instances to new taxonomy versions.
                                                                                                                                                      - Attachment for Amendment Report




                                                                      By the means of the IFRS Taxonomy
1-1-11     Preparing of entry point taxonomies                                                                                                        No
                                                                      Modules Manager




    2 Extension preparation guidelines
  2-1 Compliance with XBRL 2.1 Spec and best practices
                                                                                                                                                                                              high




                                                                                                                                                      -Extension taxonomy must be FRTA
                                                                                                                                                      compliant with some exceptions
                                                                                                                                                      -All 'AUTO' FRTA validations are done
                                                                      FRTA waivers are documented.           Five waivers are documented, all of
                                                                                                                                                      by EDINET system right before
 2-1-1     FRTA compliance                                            Entities may use FRTA for quality      which have been reported as FRTA
                                                                                                                                                      submission.
                                                                      checks but it is not required.         bugs.
                                                                                                                                                      -Issuer gets results of AUTO
                                                                                                                                                      validations whether EDINET detects a
                                                                                                                                                      FRTA violation or not




  2-2 Physical level

                                                                                                             XBRL documents shall not contain any
                                                                                                             invalid or extended ASCII characters
                                                                                                             (e.g. foreign language characters),
                                                                                                             inconsistent schema, inconsistent
                                                                                                             reference link base, inconsistent label
                                                                                                             link base, inconsistent presentation link
 2-2-1     Acceptable character code for extention taxonomy           Not explicitly required.                                                         UTF-8
                                                                                                             base, inconsistent definition link base,
                                                                                                             or inconsistent calculation link base.

                                                                                                             Extended-ASCII characters or SGML
                                                                                                             tags shall not be used within XBRL
                                                                                                             document text

                                                                                                                                                                                              high
                                                                      id my_entity_role-XXXXXX
                                                                      roleURI
                                                                                                             PG directs a naming convention in
                                                                      http://www.my_entity.com/role/XXXXXX
                                                                                                             which the URI is derived from the                                                                Naming rule for ELR, link
                                                                      definition [XXXXXX] Name of the                                                 there are described into "Framework
 2-2-2     Naming convention                                                                                 taxonomy URI and its description is of                                                           role and context would
                                                                      statement or Notes | Dimension –                                                Design Guide"
                                                                                                             the form "000000 - Statement -                                                                   be "high"
                                                                      Name of the note or name of the
                                                                                                             Statement of Income"
                                                                      dimension




          IASC Foundation, US SEC JFSA                                                                                                                 25/33                                                                                                                      Extensions & Instance Alignment
        a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                                                Impact Level   Comment for    Current Status   Priority for actions                   Action Points
                                                                                    IFRS                                  US GAAP                                  EDINET                       (consensus)    Impact Level     (Aligned /
                                                                                                                                                                                                               (consensus)      Different)
                                                                                                                                                                                               low
                                                                                                                                                   Extension Schema:
                                                                                                                                                   {namespace prefix}-{date of reporting
                                                                   entry-point_2008-04-17.xsd
                                                                                                           EDGAR rules. 32 characters at most.     period end}-{number of submission}-
                                                                   my_entity_2009-04-30.xsd
                                                                                                           Format is:                              {date of submission}.xsd
                                                                   pre_my_entity_2009-04-30.xsd
                                                                                                                                                   filename naming rules for link base is
                                                                   cal_my_entity_2009-04-30.xsd
2-2-3    Filename for extension taxonomy                                                                   {ticker}{extra letters}-                mostly same with extension schema's
                                                                   def_my_entity_2009-04-30.xsd
                                                                                                           CCYYMMDD_{pre,cal,def…}.xml Is          one.
                                                                   ref_my_entity_2009-04-30.xsd
                                                                                                           the period end date.
                                                                   lab_my_entity_2009-04-30.xsd
                                                                                                                                                   e.g. jpfr-asr-E99999-000-2008-03-31-
                                                                                                                                                   01-2008-06-10.xsd


 2-3 Selecting DTS
                                                                                                                                                   Taxonomy sets categorized by 24
                                                                   Entry point creation by users or with the                                       industries, and 6 types of reports.
                                                                                                             Use predefined entry points. Should
2-3-1    Selecting DTS                                             help of ITMM (no predefined entry                                               Filer selects base taxonomies and
                                                                                                             create own entry point.
                                                                   points in the IFRS taxonomy).                                                   pattern files.


                                                                   Usual DTS creation rules. LinkbaseRef
                                                                   to necessary linkbases (and so the                                              Import all required concept, relationship
                                                                   disclovery of relevenat schema files). No changes to taxonomy witout            and document information taxonomies
2-3-2    Importing extended schema file
                                                                   The entry point schema should be later extension                                and pattern files from corporate
                                                                   imported into entity specific extensions                                        extension taxonomy.
                                                                   schema.

                                                                                                                                                   Import all required concept, relationship
                                                                   Does not have to be necessarily
                                                                                                                                                   and document information taxonomies
2-3-3    Importing concept layer                                   imported but will be referenced via
                                                                                                                                                   and pattern files from corporate
                                                                   linkbases.
                                                                                                                                                   extension taxonomy.

                                                                                                                                                   Import all required relationship layer
                                                                                                                                                   schemas and refer all required pattern
2-3-4    Relationship layer                                        Referenced via linkbaseRef.
                                                                                                                                                   files (with linkbaseRef statement) from
                                                                                                                                                   corporate extension taxonomies.
 2-4 ELR, Namespace URI and Prefix



                                                                                                           Expect filers to create there on ELR by Not permit to add / modify / remove
2-4-1    Adding/modifying ELR                                                                              copying the base template defined in    ELR which is defined by EDINET
                                                                                                           the taxonomy.                           taxonomy.



                                                                                                                                                                                               high


                                                                                                                                                   There are rules and guidelines are
                                                                   Three approaches (clean, reuse and      No restrictions. They are encouraged    there:
2-4-2    Rules for adding ELR
                                                                   mixed).                                 in the PG.                              -adding new extended link role is
                                                                                                                                                   prohibited




                                                                   id my_entity_role-XXXXXX
                                                                   roleURI
                                                                   http://www.my_entity.com/role/XXXXXX
                                                                   definition [XXXXXX] Name of the
2-4-3    Naming conventions for ELR if the adding ELR is allowed                                        None                                                        None
                                                                   statement or Notes | Dimension –
                                                                   Name of the note or name of the
                                                                   dimension




        IASC Foundation, US SEC JFSA                                                                                                                 26/33                                                                                                            Extensions & Instance Alignment
         a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                                                           Impact Level   Comment for    Current Status   Priority for actions                   Action Points
                                                                                              IFRS                                     US GAAP                                   EDINET                    (consensus)    Impact Level     (Aligned /
                                                                                                                                                                                                                          (consensus)      Different)
                                                                                                                                                                                                          low

                                                                                                                                                                http://info.edinet-
                                                                                                                                                                fsa.go.jp/jp/fr/gaap/{EDINET code}-{sub
                                                                                                                                                                code}/{report type}/{date of reporting
                                                                            Namespace URI
                                                                                                                                                                period end}/{number of
                                                                            http://www.my_entity.com/xbrl/ifrs/YYY
 2-4-4    Namespace URI for extension taxonomy                                                                     http://xbrl.{company}.com/CCYY               submission}/{date of submission}
                                                                            Y-MM-DD
                                                                                                                                                                e.g.:http://info.edinet-
                                                                                                                                                                fsa.go.jp/jp/fr/gaap/E99999-
                                                                                                                                                                000/asr/2008-03-31/01/2008-06-10


                                                                                                                                                                                                          low
                                                                                                                                                                jpfr-{report type}-{EDINET code}-{sub
                                                                                                                                                                code}
 2-4-5    Namespace prefix for extension taxonomy                           Namespace prefix myEntity                 ticker symbol
                                                                                                                                                                e.g. jpfr-asr-E00001-000


  2-5 Adding new concept in schema

                                                                                                                                                                There are rules and guidelines are
                                                                            First in cases where a concept is not     First in cases where a concept is not     there:
                                                                            already defined in the IFRS Taxonomy,     already defined in the IFRS Taxonomy,     -Adding a new element to corporate
 2-5-1    Principle to add new accounting line item
                                                                            an entity-specific concept should be      an entity-specific concept should be      extension taxonomy is acceptable only
                                                                            added.                                    added.                                    If the new added concept is not defined
                                                                                                                                                                in EDINET taxonomy.



                                                                                                                      Ensure there are no duplicate elements
          Adding duplicate concept [Is adding new element allowed if the
                                                                                                                      (same value) in the instance document
 2-5-2    meaning of new element is the same as an element in base          No                                                                               No
                                                                                                                      (same taxonomy concept, same
          (core) taxonomy?]
                                                                                                                      context, same units, same value)



          Adding slightly different concept [Is adding new element allowed IFRS defines extension mechanism for
                                                                                                                No - If it changes the value then it ia
 2-5-3    if the meaning of new element is slightly different from an      adding new concepts and linking them                                                 No
                                                                                                                new element.
          element in base (core) taxonomy?]                                in the IFRS Taxonomy Guide.

          Adding concept with larger scope [Is adding new element
          allowed if the meaning of new element and an element in base
                                                                            IFRS defines extension mechanism for                                                No. use 2 elements in the base
          (core) taxonomy have material difference?
 2-5-4                                                                      adding new concepts and linking them Yes                                            taxonomy (in case of the left example,
          (the meaning of the account on the statement is larger than the
                                                                            in the IFRS Taxonomy Guide.                                                         Goodwill and Other-IA)
          element in base (core) taxonomy)
          E.g.: Goodwill and other intangible assets]
          Adding concept with material difference [Is adding new element
          allowed if the meaning of new element and an element in base
                                                                            IFRS defines extension mechanism for
          (core) taxonomy have material difference?                                                                                                             No. use the element in the base
 2-5-5                                                                      adding new concepts and linking them Up to the filer
          (the meaning of the account on the statement is more specific                                                                                         taxonomy and add a footnote
                                                                            in the IFRS Taxonomy Guide.
          than the element in base (core) taxonomy)
          E.g.: Litigation settlement for HDD defects]
                                                                            IFRS defines extension mechanism for
          Adding other concepts [Is adding new element allowed other
 2-5-6                                                                      adding new concepts and linking them Yes                                            Yes.
          than the above case?]
                                                                            in the IFRS Taxonomy Guide.
                                                                                                                                                                Element name is associated with
                                                                            Camel Case from English standard          Camel Case from English standard          English verbose label.
 2-5-7    Concept naming
                                                                            label.                                    label.                                    (English verbose label without
                                                                                                                                                                whitespace)
 2-5-8    Concept ID naming                                                 Namespace pre-fix + element name.         Namespace pre-fix + element name.         Namespace pre-fix + element name.
                                                                            According to XBRL 2.1 (mostly             According to XBRL 2.1 (mostly
 2-5-9    Data type                                                                                                                                             monetaryItemType only
                                                                            monetary or string).                      monetary, textblock or string).
                                                                            Item or hypercube (rarely or not at all
2-5-10    Substitution group                                                                                          Item or hypercube , never tuple.          item only
                                                                            dimension or tuple).
                                                                                                                      According to XBRL 2.1 (debit, credit or   According to XBRL 2.1 (debit, credit or
2-5-11    Balance                                                           According to XBRL 2.1                     no balance are allowed.)                  no balance are allowed.)
                                                                                                                      According to XBRL 2.1 (debit, credit or   According to XBRL 2.1 (debit, credit or
2-5-12    Period type                                                       According to XBRL 2.1                     no balance are allowed.)                  no balance are allowed.)

                                                                            Rules for abstract concepts established
2-5-13    Abstract                                                                                                  Adding of abstract concept is allowed       Adding of abstract concept is allowed
                                                                            in the IFRS Taxonomy Guide.
2-5-14    Nillable                                                          must be 'true'                            must be 'true'                            must be 'true'




         IASC Foundation, US SEC JFSA                                                                                                                             27/33                                                                                                          Extensions & Instance Alignment
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                                                                                                                                                                                                                 Impact Level      Comment for          Current Status   Priority for actions                   Action Points
                                                                                                 IFRS                                   US GAAP                                      EDINET                      (consensus)       Impact Level           (Aligned /
                                                                                                                                                                                                                                   (consensus)            Different)
2-5-15     Rule for adding accounting line item into C/F statement             Not explicitly addressed.                 Cash in is a debit, cash out is a credit.   input value is equal to display value.
  2-6 Adding label link for newly added element

                                                                               English and entity languages                                                          Japanese and English are mandatory
 2-6-1     Label languages to be assigned                                                                                US English labels are used
                                                                               recommended.                                                                          for all labels

 2-6-2     Standard label                                                      Yes                                       Yes                                         Yes (Must)
                                                                               If necessary according to the rules for   If necessary according to the rules for     Yes (if necessary according to the rules
 2-6-3     Total label
                                                                               calculations.                             calculations.                               for calculations)
 2-6-4     Period start/end label                                              If necessary.                             If necessary.                               Yes (if necessary)
 2-6-5     Verbose label                                                       If necessary.                             No                                          Yes (Must)
 2-6-6     Negative label                                                      No                                        If necessary.                               Must not be used in C/F
                                                                                                                         Ensure there are no documentation
                                                                                                                                                               to explain about the element, normally
                                                                               Not required. May be used as              labels (definitions) in the extension
 2-6-7     Documentation Label                                                                                                                                 it would be named same as verbose
                                                                               necessary.                                taxonomy which were added to existing
                                                                                                                                                               label
                                                                                                                         elements in the standard taxonomy.
                                                                               Yes. According to the rules for fliping   Yes. According to the rules for fliping
                                                                                                                                                                 No rules regarding Negated label
 2-6-8     Negated label                                                       the signs as explained in the IFRS        the signs as explained in the Preparers
                                                                                                                                                                 definition
                                                                               Taxonomy Guide.                           Guide.
  2-7 Reference Linkbase
                                                                                                                   PG rules generally point you in the
                                                                                                                   direction of NOT adding new elements.
                                                                                                                   Abstract elements are fine. PG rules
                                                                                                                   of thumb guide you to create "blank
                                                                                                                   slate" extension links and arrange the
                                                                                                                   elements there as you wish.
                                                                               Concepts should have common practce                                        Extending reference link base is
 2-7-1     Adding authoritative reference link base                                                                Calculation relationships are not
                                                                               reference role for entity.                                                 prohibited
                                                                                                                   definitional.

                                                                                                                         Ensure there are no references in the
                                                                                                                         extension taxonomy which were added
                                                                                                                         to existing elements in the standard
                                                                                                                         taxonomy.
                                                                                                                                                                     There are rules and guidelines are
                                                                                                                   No rules at this time. Adding
           Rules for relationship between extended element and                 Concepts should have common practce                                                   there:
 2-7-2                                                                                                             references to existing elements is
           authoritative reference                                             reference role for entity.                                                            -extending reference link base is
                                                                                                                   prohibited.
                                                                                                                                                                     prohibited
  2-8 Adding link bases for user extended element in relationship layer




                                                                               Three approaches clean, reuse or                                                      Must be extended and added into these
 2-8-1     Adding link bases for user extended element in relationship layer                                             Companies recreate the ELR
                                                                               mixed concerning the linkbases.                                                       link bases precisely.




                                                                                                                         Ensure that every new extension
                                                                               Three approaches clean, reuse or          element should contain at a minimum a
 2-8-2     Presentation linkbase                                                                                                                                 Reuse approach is preferred
                                                                               mixed concerning the linkbases.           presentation link and a standard label.


                                                                                                                        Instance documents shall be checked
                                                                                                                        for consistency against the calculation
                                                                               Consistent with presentation linkbase if link bases to detect inconsistencies
 2-8-3     Calculation linkbase                                                                                                                                 Reuse approach is preferred
                                                                               calculations necessary.                  between calculated totals and reported
                                                                                                                        totals

                                                                                                                                                                     Must be detached from extension
                                                                               Mirroring presentation linbkbase unless                                               taxonomy when taxonomy extension is
 2-8-4     Definition linkbase                                                                                         used to add tables
                                                                               new dimension.                                                                        finished.

  2-9 Dimensions
                                                                                                                         PG rules and rules of thumb guide you                                                  high
                                                                                                                                                                                                                                EDINET does not use
                                                                                                                         to use these appropriately.
                                                                                                                                                                                                                                dimension so far, but
 2-9-1     Rules for including dimension in extended taxonomy                  New dimensions may be added.                                                          n/a
                                                                                                                                                                                                                                this must be high.
                                                                                                                         Typed members shall not be used in
                                                                                                                         extension taxonomies.
    3 Instance preperation guidelines
  3-1 General information




          IASC Foundation, US SEC JFSA                                                                                                                                 28/33                                                                                                                    Extensions & Instance Alignment
          a6ed5445-f7de-4141-9e6b-7f16f9553723.xls




                                                                                                                                                                                                               Impact Level      Comment for            Current Status   Priority for actions                   Action Points
                                                                                                IFRS                                   US GAAP                                    EDINET                       (consensus)       Impact Level             (Aligned /
                                                                                                                                                                                                                                 (consensus)              Different)
                                                                                                                                                                                                              low
                                                                                                                                                                 by Report. All required financial
                                                                                                                                                                 statements including BS, PL, CF, SS
                                                                                                                       PG identifies this as a full financial    are in 1 file. In case of a issuer reports
3-1-1      Granularity of instance document (by Statement, by report…)        Not addressed.
                                                                                                                       statement.                                both consolidated and individual at the
                                                                                                                                                                 same time, all information must be
                                                                                                                                                                 combined into 1 file as well.
                                                                                                                                                                                                              high
                                                                                                                                                                 There are rules and guideline for
                                                                                                                                                                 instance document creation. This rules
                                                                              IFRS Taxonomy Guide (Preparers
3-1-2      Rules for instance documents                                                                                PG identifies a number of Rules.          and guidelines are benchmarked and
                                                                              Guide chapter).
                                                                                                                                                                 revised with result of public comment
                                                                                                                                                                 phase and 2nd pilot project.
                                                                                                                       Companies shall provide absolute
                                                                                                                                                                 relative path only, as it is supposed to
                                                                              Recommended relative path and            paths for references to base
3-1-3      Location of taxonomy which is individually created by a company                                                                                       be stored in the same folder as
                                                                              storage in the same folder.              taxonomies and relative paths for
                                                                                                                                                                 instance
                                                                                                                       extension taxonomies.
3-1-4     Acceptable character code for instance                              Not addressed.                                                                     UTF-8
  3-2 Compliance with XBRL 2.1 Spec and best practices
                                                                                                                                                                 -Instance document must be FRIS              high
                                                                                                                                                                 compliant with some exceptions
                                                                                                                                                                 -All 'AUTO' FRIS validations are done
                                                                                                                                                                 by EDINET system right before                                "Foreign taxonomy
                                                                                                                       PG rules have the effect of enforcing
3-2-1      FRIS compliance (overview)                                         Not addressed.                                                                     submission.                                                  Acceptance Policy" asks
                                                                                                                       various FRIS rules
                                                                                                                                                                 -Issuer gets results of AUTO                                 FRIS compliance.
                                                                                                                                                                 validations weather EDINET detects a
                                                                                                                                                                 FRIS violation or not

3-2-2      FRIS violations (detail)                                           Not addressed.                                                                     Yes
  3-3 Rules for instance documents
                                                                                                                                                                 File name must be include specific
                                                                                                                                                                 information of instance, such as report
3-3-1      Filename for instance                                              my_entity_2009-05-15.xbrl                Follow Edgar Manual                       type, EDINET code, Ordering number,
                                                                                                                                                                 end day of the period, number of
                                                                                                                                                                 submission, and etc.
 3-4 Rules for context and UNIT
                                                                              Entity scheme                            The taxonomy does not enforce this but                                                 low
                                                                              http://www.my_entity.com/ifrs/           the PG mandates the use of an SEC         Name of the company (both Japanese
3-4-1      Entity information
                                                                              Entity identifier value My entity        scheme with the full 10 digit CIK as      and English)
                                                                                                                       identifier.
                                                                                                                       The entire 10-digit Central Index Key
                                                                                                                       (CIK) code assigned by the SEC as the
                                                                                                                                                                 Scheme:
                                                                                                                       unique company identifier shall be used
                                                                                                                                                                 http://info.edinet-fsa.go.jp
3-4-2      Entity identifier code                                             Entity identifier value My entity        as the company identifier in the
                                                                                                                                                                 EDINET Code:
                                                                                                                       following way: <identifier
                                                                                                                                                                  "E" nnnnn-nnn
                                                                                                                       scheme="http://www.sec.gov/CIK">xxx
                                                                                                                       xxxxxxx</identifier>.
3-4-3      Handling multiple entities                                         Not explicitly addressed.                Handled by Legal Entity dimensions.       input as separate instance document.
3-4-4      Handling duplicate contexts                                        Not explicitly addressed.                Not explicitly addressed.                 duplicate contexts are not allowed
                                                                              Referring to flow element for a period                                                                                          low
                                                                              (d stands for duration) FY[YY][Q1 | Q2
                                                                                                                                                                 context ID is automatically defined
                                                                              … | M1 | M2 …]d_[dimensional
                                                                                                                                                                 based on the combination of relative
                                                                              scenario value(s)] (for example
                                                                                                                                                                 period type, consolidated/non-
                                                                              FY08d_Cars_Europe or
                                                                                                                                                                 consolidated and instant/duration.
                                                                              FY07Q3d_Restated)
                                                                                                                                                                                                                              DI has context grouping
3-4-5      Context ID                                                         Referring to stock element at the end of Any XML ID
                                                                                                                                                                 E.g. context ID for current year,                            information
                                                                              a period (e stands for end) FY[YY][Q1 |
                                                                                                                                                                 consolidated and instant is:
                                                                              Q2 … | M1 | M2 …]e_[dimensional
                                                                              scenario value(s)] (for example
                                                                                                                                                                 "CurrentYearConsolidatedInstant"
                                                                              FY08e_Cars_Europe or
                                                                              FY07Q3e_Restated)



           Correspondence between statements and context [Which
                                                                              Correspondance not addressed             Correspondance not addressed              document information taxonomy and
3-4-6      period type, start date, end date or instant should be chosen in
                                                                              explicitly                               explicitly                                instance document
           accordance with the type of reports, PL, BS, CF and SS?]

           Context period definition [The start and end date of financial                                              document information taxonomy and         document information taxonomy and
3-4-7                                                                        Yes
           year should be defined correctly?]                                                                          instance document                         instance document
           Context period overlap [Allowed to create the context which
                                                                                                                       document information taxonomy and         document information taxonomy and
3-4-8      means start date, as the end date of prior period would be better No
                                                                                                                       instance document                         instance document
           to be referred.]




          IASC Foundation, US SEC JFSA                                                                                                                             29/33                                                                                                                        Extensions & Instance Alignment
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                                                                                                                                                                                                                 Impact Level      Comment for    Current Status   Priority for actions                   Action Points
                                                                                                   IFRS                               US GAAP                                      EDINET                        (consensus)       Impact Level     (Aligned /
                                                                                                                                                                                                                                   (consensus)      Different)

                                                                                                                       Dimensions shall only be used within
 3-4-9     Segment                                                            Not used                                                                            only use to describe "non-consolidated"
                                                                                                                       segment and not scenario of contexts.
                                                                                                                       Limited use, subsidiary, parent etc. No
3-4-10     Pre-defined segment                                                Not used                                                                            only use to describe "non-consolidated"
                                                                                                                       business specific segments
                                                                              Constructed according to the XBRL        The XBRL <scenario> element is not
3-4-11     Scenario                                                                                                                                               not used
                                                                              Dimensions 1.0 specification             used. We are considering forbidding it,
                                                                                                                       in fact. There is a scenario axis within                                                 medium
                                                                                                                       The XBRL <scenario> element is not
                                                                                                                       used. We are considering forbidding it,
                                                                              Constructed according to the XBRL                                                   NonConsolidated: context for non-                             can be generic
3-4-12     Pre-defined scenario                                                                                        in fact. There is a scenario axis within
                                                                              Dimensions 1.0 specification                                                        consolidated                                                  dimension?
                                                                                                                       the segment, containing Restated,
                                                                                                                       Actual, and Forecast.
                                                                              For currencies Currency code (for                                                                                                 low
                                                                              example EUR, USD, GBP, PLN etc.)
                                                                                                                                                                  monetary: JPY
3-4-13     Unit ID                                                            For decimals Pure                        Any XML ID
                                                                                                                                                                  measure: "iso4217*JPY"
                                                                              For shares Share

  3-5 Rules for value
                                                                              Rounded to thousands -3                                                                                                           high
                                                                                                                       decimal="-6" for millions; decimal="-3"
                                                                              Rounded to millions -6                                                           set "decimal=-6" to describe "in million"
                                                                                                                       for thousands, but the content of the
 3-5-1     Precision/decimal for different scales                             Rounded to two decimal places 2                                                  and "decimal=-3" to describe "in
                                                                                                                       element is of course the full number
                                                                              Exact numbers INF                                                                thousand"
                                                                                                                       with all necessary zeroes.
                                                                                                                                                                  Yes, as that may cause confusion that
           Fractions and decimals [If decimal = -3 or -6 is set, fractional
 3-5-2                                                                                                                                                            software application could read
           part must be all 0]
                                                                                                                                                                  fractional part, 0 or round off
 3-5-3     n/a, n/d, material and not material                                Not addressed.                           Not addressed.                             this item seems abstract = true
 3-5-4     Representing n/a, nothing and "not disclosed"                      Not addressed.                           Not addressed.                             yes
 3-5-5     Representing "material" and "not material"                         Not addressed.                           Not addressed.                             Not addressed.
                                                                                                                                                                  0. (If the value is really 0, which doesn't
 3-5-6     Representing fractional part                                       Not addressed.                           Not addressed.                             have fractional part at all, it should be
                                                                                                                                                                  defined nil)
 3-5-7     Acceptance of minus zero (-0)                                      Not addressed.                           No                                         able to accept and rendered
 3-5-8     Acceptance of the user defined element which does not contain      Not addressed.                           Not addressed.                             not accept
 3-5-9     any value, neither nil, 0, -0, or N/A.
           Acceptance to contain identically same definition elements         Not addressed.                           Not addressed.                             not allowed
3-5-10     Rules for rendering Information                                    Not addressed.                           Not addressed.                             yes
                                                                                                                                                                  yes for rendering, calculation
3-5-11     Linking "report - statement - ELR - contexts"                      Not addressed.                           Not addressed.                             consistency checking and context
                                                                                                                                                                  grouping

                                                                              No rules just recommendation that                                                   Manual checks and required ELR and
           Rules for the handling of "inconsistent" calculation link base
3-5-12                                                                        some calculation checks can be           Manul checks                               context linkage information is provided
           check results
                                                                              waived.                                                                             by document information
  3-6 Rules for footnote linkbase
                                                                                                                       If "footnote" means "XBRL footnote"                                                      medium
                                                                                                                       there are no rules requiring nor
                                                                                                                       forbidding the use of footnotes.           Issuer is able to use footnote link for
 3-6-1     Rules for footnote linkbase usage                                  No specific rules.                       Consideration has been given to a          numbering for footnote (actual text is
                                                                                                                       special footnote to indicate that a        written in HTML with footnote number)
                                                                                                                       disclosure or figure has been "derived
                                                                                                                       from audited financials".
                                                                                                                                                                  yes, to connect to HTML based
 3-6-2     Representing footnote ID (Number)                                  No specific rules.                       No specific rules.
                                                                                                                                                                  footnote
           Placeholder for footnotes for facts [Where the footnote for each                                                                                       yes, to connect to HTML based
 3-6-3                                                                        No specific rules.                       No specific rules.
           value located on]                                                                                                                                      footnote
                                                                              Can be used for additional textual       Can be used for additional textual         EDINET rule allows to use footnote link medium
                                                                              information concerning reported fact     information concerning reported fact       to link between fact and footnote
 3-6-4     Characteristics of footnote linkbase
                                                                              but also for XHTML content in order to   but also for XHTML content in order to     number
                                                                              render explanatory disclosures.          render explanatory disclosures.
                                                                                                                                                                  http://info.edinet-                           high
                                                                                                                                                                  fsa.go.jp/jp/fr/gaap/role/:
                                                                                                                       Will be used for disclosure of material
 3-6-5     Usage of custom arcroles                                           Not used.                                                                           - NotesNumber
                                                                                                                       and non material items
                                                                                                                                                                  - NumberPeriodStart
                                                                                                                                                                  - NumberPeriodEnd
  3-7 Dimensions
                                                                                                                       PG guides users to extend using only                                                     high
                                                                                                                       minimal changes in preference to
                                                                                                                       others. There is a sequence of more
 3-7-1     Rules for creating instance document with dimension                According to XDT.                        invasive extensions including the     n/a
                                                                                                                       selection of domain members, addition
                                                                                                                       of domain members, addition of axes,
                                                                                                                       addition of tables.




          IASC Foundation, US SEC JFSA                                                                                                                              30/33                                                                                                                 Extensions & Instance Alignment
 Impact   Priority
  Level
none      1 (high)
low       2 (medium)
medium    3 (low)
high

				
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Description: Tcf Bank Checking Account Statement document sample