{"id":4209,"date":"2020-12-29T06:01:11","date_gmt":"2020-12-28T21:01:11","guid":{"rendered":"https:\/\/www.sambuichi.jp\/?p=4209"},"modified":"2022-08-08T08:39:17","modified_gmt":"2022-08-07T23:39:17","slug":"why-consider-a-dimension-only-approach-for-xbrl-gl-part-2","status":"publish","type":"post","link":"https:\/\/www.sambuichi.jp\/?p=4209&lang=en","title":{"rendered":"Why Consider a Dimension Only Approach For XBRL GL &#8211; Part 2 &#8211;"},"content":{"rendered":"<p>Views: 121<\/p><h2>Goal<\/h2>\n<p>The current XBRL GL uses the <xbrlinfo> element and the SRCD module (The Summary Reporting Contextual Data (SRCD) module) to define correspondences in order to aggregate detailed data into FR. In order to interpret this definition, it had to be processed by special software.<br \/>\nIt was verified that even in XBRL GL defined by the taxonomy of XBRL in a format that does not use tuples, it is possible to define the correspondence with FR using the formula link base of XBRL and aggregate detailed data.<\/p>\n<h2>XBRL GL and SRCD formula linkbase with typed dimensions<\/h2>\n<h3>Conversion source XBRL GL taxonomy (glTaxsonomy.xsd)<\/p>\n<h3>\n<p><a  href=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTaxsonomy.png\" data-rel=\"lightbox-gallery-0\" data-rl_title=\"glTaxsonomy\" data-rl_caption=\"\" title=\"glTaxsonomy\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTaxsonomy.png\" alt=\"\" width=\"827\" height=\"650\" class=\"alignnone size-full wp-image-4219\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTaxsonomy.png 827w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTaxsonomy-300x236.png 300w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTaxsonomy-768x604.png 768w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/a><\/p>\n<h3>Conversion source XBRL GL instance (glTargetInstance.xml)<\/h3>\n<p><a  href=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTargetInstance.png\" data-rel=\"lightbox-gallery-0\" data-rl_title=\"glTargetInstance\" data-rl_caption=\"\" title=\"glTargetInstance\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTargetInstance.png\" alt=\"\" width=\"827\" height=\"650\" class=\"alignnone size-full wp-image-4225\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTargetInstance.png 827w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTargetInstance-300x236.png 300w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTargetInstance-768x604.png 768w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/a><\/p>\n<h3>Conversion destination FR taxonomy (FRTaxonomy.xsd)<\/h3>\n<p><a  href=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy.png\" data-rel=\"lightbox-gallery-0\" data-rl_title=\"FRTaxonomy\" data-rl_caption=\"\" title=\"FRTaxonomy\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy.png\" alt=\"\" width=\"827\" height=\"650\" class=\"alignnone size-full wp-image-4230\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy.png 827w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy-300x236.png 300w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy-768x604.png 768w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/a><br \/>\n<a  href=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy2.png\" data-rel=\"lightbox-gallery-0\" data-rl_title=\"FRTaxonomy2\" data-rl_caption=\"\" title=\"FRTaxonomy2\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy2.png\" alt=\"\" width=\"827\" height=\"647\" class=\"alignnone size-full wp-image-4232\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy2.png 827w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy2-300x235.png 300w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy2-768x601.png 768w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/a><\/p>\n<h3>Formula linkbase definition for conversion<\/h3>\n<p><a  href=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDformula.png\" data-rel=\"lightbox-gallery-0\" data-rl_title=\"SRCDformula\" data-rl_caption=\"\" title=\"SRCDformula\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDformula.png\" alt=\"\" width=\"945\" height=\"566\" class=\"alignnone size-full wp-image-4237\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDformula.png 945w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDformula-300x180.png 300w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDformula-768x460.png 768w\" sizes=\"(max-width: 945px) 100vw, 945px\" \/><\/a><\/p>\n<h3>Converted FR instance document<\/h3>\n<p><a  href=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDresult.png\" data-rel=\"lightbox-gallery-0\" data-rl_title=\"SRCDresult\" data-rl_caption=\"\" title=\"SRCDresult\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDresult.png\" alt=\"\" width=\"827\" height=\"652\" class=\"alignnone size-full wp-image-4241\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDresult.png 827w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDresult-300x237.png 300w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDresult-768x605.png 768w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/a><\/p>\n<h3>glTargetInstance.xml<\/h3>\n<pre class=\"height-set:true width-set:true lang:xhtml decode:true \" title=\"glTargetInstance.xml\" >&lt;?xml version=\"1.0\" encoding=\"UTF-8\"?&gt;\r\n&lt;xbrli:xbrl\r\n    xmlns:link=\"http:\/\/www.xbrl.org\/2003\/linkbase\"\r\n    xmlns:xsi=\"http:\/\/www.w3.org\/2001\/XMLSchema-instance\"\r\n    xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\"\r\n    xmlns:iso639=\"http:\/\/www.xbrl.org\/2005\/iso639\"\r\n    xmlns:iso4217=\"http:\/\/www.xbrl.org\/2003\/iso4217\"\r\n    xmlns:xbrli=\"http:\/\/www.xbrl.org\/2003\/instance\"\r\n    xmlns:xbrldi=\"http:\/\/xbrl.org\/2006\/xbrldi\"\r\n    xmlns:gl=\"http:\/\/www.GL.com\"&gt;\r\n    &lt;link:schemaRef xlink:type=\"simple\" xlink:href=\"GLTaxonomy.xsd\"\/&gt;\r\n    &lt;xbrli:unit id=\"pure\"&gt;\r\n        &lt;xbrli:measure&gt;xbrli:pure&lt;\/xbrli:measure&gt;\r\n    &lt;\/xbrli:unit&gt;\r\n    &lt;xbrli:unit id=\"JPY\"&gt;\r\n        &lt;xbrli:measure&gt;iso4217:JPY&lt;\/xbrli:measure&gt;\r\n    &lt;\/xbrli:unit&gt;\r\n    &lt;xbrli:context id=\"cG1\"&gt;\r\n        &lt;xbrli:entity&gt;&lt;xbrli:identifier scheme=\"http:\/\/eipa.jp\"&gt;EIPA&lt;\/xbrli:identifier&gt;&lt;\/xbrli:entity&gt;\r\n        &lt;xbrli:period&gt;&lt;xbrli:instant&gt;2020-11-26&lt;\/xbrli:instant&gt;&lt;\/xbrli:period&gt;\r\n        &lt;xbrli:scenario&gt;\r\n            &lt;xbrldi:typedMember dimension=\"gl:d1\"&gt;&lt;gl:_1&gt;cG1&lt;\/gl:_1&gt;&lt;\/xbrldi:typedMember&gt;\r\n        &lt;\/xbrli:scenario&gt;\r\n    &lt;\/xbrli:context&gt;\r\n\r\n    &lt;xbrli:context id=\"cG1cG2\"&gt;\r\n        &lt;xbrli:entity&gt;&lt;xbrli:identifier scheme=\"http:\/\/eipa.jp\"&gt;EIPA&lt;\/xbrli:identifier&gt;&lt;\/xbrli:entity&gt;\r\n        &lt;xbrli:period&gt;&lt;xbrli:instant&gt;2020-11-26&lt;\/xbrli:instant&gt;&lt;\/xbrli:period&gt;\r\n        &lt;xbrli:scenario&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d1\"&gt;&lt;gl:_1&gt;cG1&lt;\/gl:_1&gt;&lt;\/xbrldi:typedMember&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d2\"&gt;&lt;gl:_2&gt;cG2&lt;\/gl:_2&gt;&lt;\/xbrldi:typedMember&gt;\r\n        &lt;\/xbrli:scenario&gt;\r\n    &lt;\/xbrli:context&gt;\r\n    &lt;gl:cor-3 contextRef=\"cG1cG2\"&gt;01&lt;\/gl:cor-3&gt;\r\n    &lt;gl:cor-4 contextRef=\"cG1cG2\"&gt;0001&lt;\/gl:cor-4&gt;\r\n    &lt;gl:cor-5 contextRef=\"cG1cG2\" unitRef=\"JPY\" decimals=\"0\"&gt;150&lt;\/gl:cor-5&gt; \r\n\r\n    &lt;xbrli:context id=\"cG1cG2.1\"&gt;\r\n        &lt;xbrli:entity&gt;&lt;xbrli:identifier scheme=\"http:\/\/eipa.jp\"&gt;EIPA&lt;\/xbrli:identifier&gt;&lt;\/xbrli:entity&gt;\r\n        &lt;xbrli:period&gt;&lt;xbrli:instant&gt;2020-11-26&lt;\/xbrli:instant&gt;&lt;\/xbrli:period&gt;\r\n        &lt;xbrli:scenario&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d1\"&gt;&lt;gl:_1&gt;cG1&lt;\/gl:_1&gt;&lt;\/xbrldi:typedMember&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d2\"&gt;&lt;gl:_2&gt;cG2.1&lt;\/gl:_2&gt;&lt;\/xbrldi:typedMember&gt;\r\n        &lt;\/xbrli:scenario&gt;\r\n    &lt;\/xbrli:context&gt;\r\n    &lt;gl:cor-3 contextRef=\"cG1cG2.1\"&gt;02&lt;\/gl:cor-3&gt;\r\n    &lt;gl:cor-4 contextRef=\"cG1cG2.1\"&gt;0002&lt;\/gl:cor-4&gt;\r\n    &lt;gl:cor-5 contextRef=\"cG1cG2.1\" unitRef=\"JPY\" decimals=\"0\"&gt;500&lt;\/gl:cor-5&gt;\r\n\r\n    &lt;xbrli:context id=\"cG1cG2.2\"&gt;\r\n        &lt;xbrli:entity&gt;&lt;xbrli:identifier scheme=\"http:\/\/eipa.jp\"&gt;EIPA&lt;\/xbrli:identifier&gt;&lt;\/xbrli:entity&gt;\r\n        &lt;xbrli:period&gt;&lt;xbrli:instant&gt;2020-11-26&lt;\/xbrli:instant&gt;&lt;\/xbrli:period&gt;\r\n        &lt;xbrli:scenario&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d1\"&gt;&lt;gl:_1&gt;cG1&lt;\/gl:_1&gt;&lt;\/xbrldi:typedMember&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d2\"&gt;&lt;gl:_2&gt;cG2.2&lt;\/gl:_2&gt;&lt;\/xbrldi:typedMember&gt;\r\n        &lt;\/xbrli:scenario&gt;\r\n    &lt;\/xbrli:context&gt;\r\n    &lt;gl:cor-3 contextRef=\"cG1cG2.2\"&gt;03&lt;\/gl:cor-3&gt;\r\n    &lt;gl:cor-4 contextRef=\"cG1cG2.2\"&gt;0003&lt;\/gl:cor-4&gt;\r\n    &lt;gl:cor-5 contextRef=\"cG1cG2.2\" unitRef=\"JPY\" decimals=\"0\"&gt;300&lt;\/gl:cor-5&gt;\r\n\r\n    &lt;xbrli:context id=\"cG1cG2.3\"&gt;\r\n        &lt;xbrli:entity&gt;&lt;xbrli:identifier scheme=\"http:\/\/eipa.jp\"&gt;EIPA&lt;\/xbrli:identifier&gt;&lt;\/xbrli:entity&gt;\r\n        &lt;xbrli:period&gt;&lt;xbrli:instant&gt;2020-11-26&lt;\/xbrli:instant&gt;&lt;\/xbrli:period&gt;\r\n        &lt;xbrli:scenario&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d1\"&gt;&lt;gl:_1&gt;cG1&lt;\/gl:_1&gt;&lt;\/xbrldi:typedMember&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d2\"&gt;&lt;gl:_2&gt;cG2.3&lt;\/gl:_2&gt;&lt;\/xbrldi:typedMember&gt;\r\n        &lt;\/xbrli:scenario&gt;\r\n    &lt;\/xbrli:context&gt;\r\n    &lt;gl:cor-3 contextRef=\"cG1cG2.3\"&gt;04&lt;\/gl:cor-3&gt;\r\n    &lt;gl:cor-4 contextRef=\"cG1cG2.3\"&gt;0003&lt;\/gl:cor-4&gt;\r\n    &lt;gl:cor-5 contextRef=\"cG1cG2.3\" unitRef=\"JPY\" decimals=\"0\"&gt;100&lt;\/gl:cor-5&gt;\r\n\r\n    &lt;xbrli:context id=\"cG1cG2.4\"&gt;\r\n        &lt;xbrli:entity&gt;&lt;xbrli:identifier scheme=\"http:\/\/eipa.jp\"&gt;EIPA&lt;\/xbrli:identifier&gt;&lt;\/xbrli:entity&gt;\r\n        &lt;xbrli:period&gt;&lt;xbrli:instant&gt;2020-11-26&lt;\/xbrli:instant&gt;&lt;\/xbrli:period&gt;\r\n        &lt;xbrli:scenario&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d1\"&gt;&lt;gl:_1&gt;cG1&lt;\/gl:_1&gt;&lt;\/xbrldi:typedMember&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d2\"&gt;&lt;gl:_2&gt;cG2.4&lt;\/gl:_2&gt;&lt;\/xbrldi:typedMember&gt;\r\n        &lt;\/xbrli:scenario&gt;\r\n    &lt;\/xbrli:context&gt;\r\n    &lt;gl:cor-3 contextRef=\"cG1cG2.4\"&gt;05&lt;\/gl:cor-3&gt;\r\n    &lt;gl:cor-4 contextRef=\"cG1cG2.4\"&gt;0002&lt;\/gl:cor-4&gt;\r\n    &lt;gl:cor-5 contextRef=\"cG1cG2.4\" unitRef=\"JPY\" decimals=\"0\"&gt;400&lt;\/gl:cor-5&gt;\r\n&lt;\/xbrli:xbrl&gt;<\/pre>\n<h3>SRCD formula linkbase<\/h3>\n<pre class=\"height-set:true width-set:true lang:xhtml decode:true \" title=\"SRCD formula linkbase\" >&lt;?xml version=\"1.0\" encoding=\"UTF-8\"?&gt;\r\n&lt;!-- Generated by SAMBUICHI, Nobuyuki's shell script and edited with Visual Studio Code --&gt;\r\n&lt;link:linkbase xsi:schemaLocation=\"http:\/\/www.xbrl.org\/2003\/linkbase http:\/\/www.xbrl.org\/2003\/xbrl-linkbase-2003-12-31.xsd http:\/\/xbrl.org\/2008\/generic http:\/\/www.xbrl.org\/2008\/generic-link.xsd \r\nhttp:\/\/xbrl.org\/2008\/assertion\/consistency http:\/\/www.xbrl.org\/2008\/consistency-assertion.xsd \r\nhttp:\/\/xbrl.org\/2008\/formula http:\/\/www.xbrl.org\/2008\/formula.xsd \r\nhttp:\/\/xbrl.org\/2008\/filter\/tuple http:\/\/www.xbrl.org\/2008\/tuple-filter.xsd \r\nhttp:\/\/xbrl.org\/2008\/variable http:\/\/www.xbrl.org\/2008\/variable.xsd \r\nhttp:\/\/xbrl.org\/2008\/assertion\/value http:\/\/www.xbrl.org\/2008\/value-assertion.xsd \r\nhttp:\/\/xbrl.org\/2008\/label http:\/\/www.xbrl.org\/2008\/generic-label.xsd \r\nhttp:\/\/xbrl.org\/2008\/reference http:\/\/www.xbrl.org\/2008\/generic-reference.xsd \r\nhttp:\/\/xbrl.org\/2008\/filter\/dimension http:\/\/www.xbrl.org\/2008\/dimension-filter.xsd \r\nhttp:\/\/xbrl.org\/2008\/filter\/concept http:\/\/www.xbrl.org\/2008\/concept-filter.xsd \r\nhttp:\/\/xbrl.org\/2008\/validation http:\/\/www.xbrl.org\/2008\/validation.xsd \r\nhttp:\/\/xbrl.org\/2008\/filter\/relative http:\/\/www.xbrl.org\/2008\/relative-filter.xsd \r\nhttp:\/\/xbrl.org\/2008\/filter\/general http:\/\/www.xbrl.org\/2008\/general-filter.xsd \r\nhttp:\/\/xbrl.org\/2008\/filter\/period http:\/\/www.xbrl.org\/2008\/period-filter.xsd \r\nhttp:\/\/xbrl.org\/2008\/filter\/match http:\/\/www.xbrl.org\/2008\/match-filter.xsd \r\nhttp:\/\/xbrl.org\/2010\/filter\/concept-relation http:\/\/www.xbrl.org\/2010\/concept-relation-filter.xsd \r\nhttp:\/\/xbrl.org\/2008\/filter\/segment-scenario http:\/\/www.xbrl.org\/2008\/segment-scenario-filter.xsd\r\nhttp:\/\/www.srcdtest.com ..\/frTaxonomy\/FRTaxonomy.xsd\"\r\nxmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\"\r\nxmlns:xsi=\"http:\/\/www.w3.org\/2001\/XMLSchema-instance\"\r\nxmlns:link=\"http:\/\/www.xbrl.org\/2003\/linkbase\"\r\nxmlns:iso4217=\"http:\/\/www.xbrl.org\/2003\/iso4217\"\r\nxmlns:formula=\"http:\/\/xbrl.org\/2008\/formula\"\r\nxmlns:variable=\"http:\/\/xbrl.org\/2008\/variable\"\r\nxmlns:cf=\"http:\/\/xbrl.org\/2008\/filter\/concept\"\r\nxmlns:df=\"http:\/\/xbrl.org\/2008\/filter\/dimension\"\r\nxmlns:gf=\"http:\/\/xbrl.org\/2008\/filter\/general\" \r\nxmlns:pf=\"http:\/\/xbrl.org\/2008\/filter\/period\" \r\nxmlns:gen=\"http:\/\/xbrl.org\/2008\/generic\"\r\nxmlns:tf=\"http:\/\/xbrl.org\/2008\/filter\/tuple\" \r\nxmlns:va=\"http:\/\/xbrl.org\/2008\/assertion\/value\" \r\nxmlns:msg=\"http:\/\/xbrl.org\/2010\/message\"\r\nxmlns:gl=\"http:\/\/www.GL.com\"\r\nxmlns:fr-sample=\"http:\/\/www.srcdtest.com\"&gt;\r\n  &lt;link:arcroleRef arcroleURI=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-set\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/variable.xsd#variable-set\" \/&gt;\r\n  &lt;link:arcroleRef arcroleURI=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/variable.xsd#variable-filter\" \/&gt;\r\n  &lt;link:arcroleRef arcroleURI=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-set-filter\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/variable.xsd#variable-set-filter\" \/&gt;\r\n  &lt;link:arcroleRef arcroleURI=\"http:\/\/xbrl.org\/arcrole\/2008\/element-reference\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/generic-reference.xsd#element-reference\" \/&gt;\r\n  &lt;link:arcroleRef arcroleURI=\"http:\/\/xbrl.org\/arcrole\/2008\/element-label\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/generic-label.xsd#element-label\" \/&gt;\r\n  &lt;link:arcroleRef arcroleURI=\"http:\/\/xbrl.org\/arcrole\/2008\/consistency-assertion-parameter\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/consistency-assertion.xsd#consistency-assertion-parameter\" \/&gt;\r\n  &lt;link:arcroleRef arcroleURI=\"http:\/\/xbrl.org\/arcrole\/2016\/assertion-unsatisfied-severity\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2016\/assertion-severity.xsd#assertion-unsatisfied-severity\" \/&gt;\r\n  &lt;link:arcroleRef arcroleURI=\"http:\/\/xbrl.org\/arcrole\/2008\/consistency-assertion-formula\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/consistency-assertion.xsd#consistency-assertion-formula\" \/&gt;\r\n  &lt;link:roleRef roleURI=\"http:\/\/www.xbrl.org\/2008\/role\/reference\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/generic-reference.xsd#standard-reference\" \/&gt;\r\n  &lt;link:roleRef roleURI=\"http:\/\/www.xbrl.org\/2008\/role\/label\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/generic-label.xsd#standard-label\" \/&gt;\r\n  &lt;link:roleRef roleURI=\"http:\/\/www.xbrl.org\/2008\/role\/link\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/generic-link.xsd#standard-link-role\" \/&gt;\r\n  &lt;gen:link xlink:type=\"extended\" xlink:role=\"http:\/\/www.xbrl.org\/2008\/role\/link\"&gt;\r\n  &lt;!-- Formula 1 --&gt;\r\n    &lt;formula:formula id=\"Formula1\" aspectModel=\"dimensional\" implicitFiltering=\"true\" value=\"sum($amount)\" source=\"formula:uncovered\" xlink:type=\"resource\" xlink:label=\"Formula1\"&gt;\r\n      &lt;formula:aspects&gt;\r\n        &lt;formula:concept&gt;\r\n          &lt;formula:qname&gt;fr-sample:PrimaryItem04&lt;\/formula:qname&gt;\r\n        &lt;\/formula:concept&gt;\r\n        &lt;formula:explicitDimension dimension=\"fr-sample:Costcategory1\"&gt;\r\n          &lt;formula:member&gt;&lt;formula:qname&gt;fr-sample:DomainMember20&lt;\/formula:qname&gt;&lt;\/formula:member&gt;\r\n        &lt;\/formula:explicitDimension&gt;\r\n      &lt;\/formula:aspects&gt;\r\n    &lt;\/formula:formula&gt;\r\n    &lt;variable:variableArc name=\"amount\" order=\"1\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-set\" xlink:from=\"Formula1\" xlink:to=\"amount\" \/&gt;\r\n    &lt;variable:factVariable id=\"amount\" bindAsSequence=\"true\" xlink:type=\"resource\" xlink:label=\"amount\" \/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"1\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"amount\" xlink:to=\"cNamount\" \/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"2\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"amount\" xlink:to=\"tD_1_cG1\" \/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"3\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"amount\" xlink:to=\"tD_2_cG2\" \/&gt;\r\n  &lt;!-- Formula 2 --&gt;\r\n    &lt;formula:formula id=\"Formula2\" aspectModel=\"dimensional\" implicitFiltering=\"true\" value=\"sum($amount_accountID_0002)\" source=\"formula:uncovered\" xlink:type=\"resource\" xlink:label=\"Formula2\"&gt;\r\n      &lt;formula:aspects&gt;\r\n        &lt;formula:concept&gt;\r\n          &lt;formula:qname&gt;fr-sample:PrimaryItem05&lt;\/formula:qname&gt;\r\n        &lt;\/formula:concept&gt;\r\n        &lt;formula:explicitDimension dimension=\"fr-sample:Costcategory1\"&gt;\r\n          &lt;formula:member&gt;&lt;formula:qname&gt;fr-sample:DomainMember20&lt;\/formula:qname&gt;&lt;\/formula:member&gt;\r\n        &lt;\/formula:explicitDimension&gt;\r\n      &lt;\/formula:aspects&gt;\r\n    &lt;\/formula:formula&gt;\r\n    &lt;variable:variableArc name=\"contextRef_accountID_0002\" order=\"2\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-set\" xlink:from=\"Formula2\" xlink:to=\"contextRef_accountID_0002\" \/&gt;\r\n    &lt;variable:generalVariable id=\"contextRef_accountID_0002\" bindAsSequence=\"true\" select=\"\/\/gl:cor-4[contains(text(),'0002')]\/@contextRef\" xlink:type=\"resource\" xlink:label=\"contextRef_accountID_0002\" \/&gt;\r\n    &lt;variable:variableArc name=\"amount_accountID_0002\" order=\"3\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-set\" xlink:from=\"Formula2\" xlink:to=\"amount_accountID_0002\" \/&gt;\r\n    &lt;variable:factVariable id=\"amount_accountID_0002\" bindAsSequence=\"true\" xlink:type=\"resource\" xlink:label=\"amount_accountID_0002\" \/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"1\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"amount_accountID_0002\" xlink:to=\"cNamount\" \/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"2\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"amount_accountID_0002\" xlink:to=\"filter_contextRef_accountID_0002\"\/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"3\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"amount_accountID_0002\" xlink:to=\"tD_1_cG1\" \/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"4\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"amount_accountID_0002\" xlink:to=\"tD_2_cG2\" \/&gt;\r\n  &lt;!-- Formula 3 --&gt;\r\n    &lt;formula:formula id=\"Formula3\" aspectModel=\"dimensional\" implicitFiltering=\"true\" value=\"sum($f3_amount_accountID_0002)\" source=\"formula:uncovered\" xlink:type=\"resource\" xlink:label=\"Formula3\"&gt;\r\n      &lt;formula:aspects&gt;\r\n        &lt;formula:concept&gt;\r\n          &lt;formula:qname&gt;fr-sample:PrimaryItem06&lt;\/formula:qname&gt;\r\n        &lt;\/formula:concept&gt;\r\n        &lt;formula:explicitDimension dimension=\"fr-sample:Costcategory1\"&gt;\r\n          &lt;formula:member&gt;&lt;formula:qname&gt;fr-sample:DomainMember20&lt;\/formula:qname&gt;&lt;\/formula:member&gt;\r\n        &lt;\/formula:explicitDimension&gt;\r\n      &lt;\/formula:aspects&gt;\r\n    &lt;\/formula:formula&gt;\r\n    &lt;variable:variableArc name=\"f3_accountID_0002\" order=\"1\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-set\" xlink:from=\"Formula3\" xlink:to=\"f3_accountID_0002\" \/&gt;\r\n    &lt;variable:factVariable id=\"f3_accountID_0002\" bindAsSequence=\"true\" xlink:type=\"resource\" xlink:label=\"f3_accountID_0002\" \/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"1\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"f3_accountID_0002\" xlink:to=\"cNaccountID\" \/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"2\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"f3_accountID_0002\" xlink:to=\"filter_accountID_0002\"\/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"3\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"f3_accountID_0002\" xlink:to=\"tD_1_cG1\" \/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"4\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"f3_accountID_0002\" xlink:to=\"tD_2_cG2\" \/&gt;\r\n    &lt;variable:variableArc name=\"f3_contextRef_accountID_0002\" order=\"2\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-set\" xlink:from=\"Formula3\" xlink:to=\"f3_contextRef_accountID_0002\" \/&gt;\r\n    &lt;variable:generalVariable id=\"f3_contextRef_accountID_0002\" bindAsSequence=\"true\" select=\"$f3_accountID_0002\/@contextRef\" xlink:type=\"resource\" xlink:label=\"f3_contextRef_accountID_0002\" \/&gt;\r\n    &lt;variable:variableArc name=\"f3_amount_accountID_0002\" order=\"3\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-set\" xlink:from=\"Formula3\" xlink:to=\"f3_amount_accountID_0002\" \/&gt;\r\n    &lt;variable:generalVariable id=\"f3_amount_accountID_0002\" bindAsSequence=\"true\" select=\"\/\/gl:cor-5[@contextRef=$f3_contextRef_accountID_0002]\" xlink:type=\"resource\" xlink:label=\"f3_amount_accountID_0002\" \/&gt;\r\n  &lt;!-- filters --&gt;\r\n    &lt;cf:conceptName id=\"cNamount\" xlink:type=\"resource\" xlink:label=\"cNamount\"&gt;\r\n      &lt;cf:concept&gt;&lt;cf:qname&gt;gl:cor-5&lt;\/cf:qname&gt;&lt;\/cf:concept&gt;\r\n    &lt;\/cf:conceptName&gt;\r\n    &lt;cf:conceptName id=\"cNaccountID\" xlink:type=\"resource\" xlink:label=\"cNaccountID\"&gt;\r\n      &lt;cf:concept&gt;&lt;cf:qname&gt;gl:cor-4&lt;\/cf:qname&gt;&lt;\/cf:concept&gt;\r\n    &lt;\/cf:conceptName&gt;\r\n    &lt;gf:general id=\"filter_contextRef_accountID_0002\" test=\"@contextRef=$contextRef_accountID_0002\" xlink:type=\"resource\" xlink:label=\"filter_contextRef_accountID_0002\"\/&gt;    \r\n    &lt;gf:general id=\"filter_accountID_0002\" test=\". eq '0002'\" xlink:type=\"resource\" xlink:label=\"filter_accountID_0002\"\/&gt;    \r\n    &lt;df:typedDimension id=\"tD_1_cG1\" test=\"substring(gl:_1,1,3)='cG1'\" xlink:type=\"resource\" xlink:label=\"tD_1_cG1\"&gt;\r\n      &lt;df:dimension&gt;&lt;df:qname&gt;gl:d1&lt;\/df:qname&gt;&lt;\/df:dimension&gt;\r\n    &lt;\/df:typedDimension&gt;\r\n    &lt;df:typedDimension id=\"tD_2_cG2\" test=\"substring(gl:_2,1,3)='cG2'\"  xlink:type=\"resource\" xlink:label=\"tD_2_cG2\"&gt;\r\n      &lt;df:dimension&gt;&lt;df:qname&gt;gl:d2&lt;\/df:qname&gt;&lt;\/df:dimension&gt;\r\n    &lt;\/df:typedDimension&gt; \r\n  &lt;\/gen:link&gt;\r\n&lt;\/link:linkbase&gt;<\/pre>\n<h3>Converted FR instance document<\/h3>\n<pre class=\"lang:xhtml decode:true \" title=\"Converted FR instance\" >&lt;?xml version=\"1.0\" encoding=\"UTF-8\"?&gt;\r\n&lt;!-- Generated by Fujitsu XWand B0234CS --&gt;\r\n&lt;xbrl xmlns:fr-sample=\"http:\/\/www.srcdtest.com\" xmlns:link=\"http:\/\/www.xbrl.org\/2003\/linkbase\" xmlns:gl=\"http:\/\/www.GL.com\" xmlns:iso639=\"http:\/\/www.xbrl.org\/2005\/iso639\" xmlns:xbrldt=\"http:\/\/xbrl.org\/2005\/xbrldt\" xmlns:xbrldi=\"http:\/\/xbrl.org\/2006\/xbrldi\" xmlns:xsi=\"http:\/\/www.w3.org\/2001\/XMLSchema-instance\" xmlns=\"http:\/\/www.xbrl.org\/2003\/instance\" xmlns:iso4217=\"http:\/\/www.xbrl.org\/2003\/iso4217\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" xsi:schemaLocation=\"http:\/\/xbrl.org\/2006\/xbrldi http:\/\/www.xbrl.org\/2006\/xbrldi-2006.xsd\"&gt;\r\n  &lt;link:schemaRef xlink:type=\"simple\" xlink:href=\"..\/frTaxonomy\/FRTaxonomy.xsd\"\/&gt;\r\n  &lt;context id=\"context\"&gt;\r\n    &lt;entity&gt;\r\n      &lt;identifier scheme=\"http:\/\/eipa.jp\"&gt;EIPA&lt;\/identifier&gt;\r\n      &lt;segment&gt;\r\n        &lt;xbrldi:explicitMember dimension=\"fr-sample:Costcategory1\"&gt;fr-sample:DomainMember20&lt;\/xbrldi:explicitMember&gt;\r\n      &lt;\/segment&gt;\r\n    &lt;\/entity&gt;\r\n    &lt;period&gt;\r\n      &lt;instant&gt;2020-11-26&lt;\/instant&gt;\r\n    &lt;\/period&gt;\r\n  &lt;\/context&gt;\r\n  &lt;unit id=\"JPY\"&gt;\r\n    &lt;measure&gt;iso4217:JPY&lt;\/measure&gt;\r\n  &lt;\/unit&gt;\r\n  &lt;fr-sample:PrimaryItem04 precision=\"0\" contextRef=\"context\" unitRef=\"JPY\"&gt;1450&lt;\/fr-sample:PrimaryItem04&gt;\r\n  &lt;fr-sample:PrimaryItem05 precision=\"0\" contextRef=\"context\" unitRef=\"JPY\"&gt;900&lt;\/fr-sample:PrimaryItem05&gt;\r\n  &lt;fr-sample:PrimaryItem06 contextRef=\"context\"&gt;900&lt;\/fr-sample:PrimaryItem06&gt;\r\n&lt;\/xbrl&gt;<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Views: 121Goal The current XBRL GL uses the element and the SRCD module (The Summary Reporting Contextual Data [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":6708,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[17],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/4209"}],"collection":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4209"}],"version-history":[{"count":14,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/4209\/revisions"}],"predecessor-version":[{"id":4253,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/4209\/revisions\/4253"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/media\/6708"}],"wp:attachment":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}