'Financial Report Disclosure Engine
'Version .03
'See the Financial Report Semantics and Dynamics Theory for form information, http://xbrl.squarespace.com/journal/2014/7/20/updated-financial-report-semantics-and-dynamics-theory.html
'See the Financial Report Ontology, http://financialreportontology.wikispaces.com/home
'Best visual representation of the model, http://www.xbrlsite.com/2014/Protototype/fro/FinancialReportOntology-2014-08-20.pdf

'For a machine readable version of the financial report ontology in the XBRL format, see http://xbrl.squarespace.com/financial-report-ontology/
'For testing, see http://www.xbrlsite.com/2014/Protototype/fro/index.html


Imports FinancialDisclosureEngine.BusinessReport


''' <summary>A financial report is a class of business report.  A financial report is a specialization of a business report.</summary>
''' <remarks>A financial report has only the allowed properties of a business report.  However, a financial report is further constrained and identified.  For example, each COMPONENT of a business report can be further identified to be a DISCLOSURE or DISCLOSURE BLOCK.  For more information see http://financialreportontology.wikispaces.com/Financial+Report. </remarks>
Public Class FinancialReport

    Inherits BusinessReport

    Public EconomicEntity As String                         'http://financialreportontology.wikispaces.com/Reporting+Entity
    Public ReportingScheme As String
    Public ReportDate As String
    Public Disclosures As Collection
    Public FundamentalAccounitngConcepts As Collection
    Public KeyFinancialRatios As Collection
    Public FiscalYearFocus As String
    Public FiscalPeriodFocus As String

    Public NoteLevelTextBlocks_Level1 As Collection
    Public AccountingPolicyTextBlocks_Level2 As Collection
    Public DisclosureLevelTextBlocks_Level3 As Collection
    Public DisclosureLevelDetail_Level4 As Collection

End Class


''' <summary>A financial report is created by exactly ONE EconomicEntity.</summary>
''' <remarks>Other terms for EconomicEntity are accounting entity, entity of focus.  A financial report may provide information for other entities which are a component of the EconomicEntity.  For more information see http://financialreportontology.wikispaces.com/Reporting+Entity. </remarks>
Public Class EconomicEntity

    Public Identifier As String
    Public EntityRegistrantName As String
    Public TradingSymbol As String
    Public EntityType As String
    Public SIC As String
    Public Sector As String
    Public IsGoingConcern As Boolean
    Public IsDevelopingStage As Boolean


End Class

''' <summary>All business report componnets in a financial report can be mapped to one DISCLOSURE</summary>
''' <remarks>NOTE that the model is simplified at this point.  There is a one-to-one correclation betweeen a business report component and a financial report disclosure.  This can work, however many SEC XBRL financial filers provide more than one DISCLOSURE within a COMPONENT.  As such, the notion of a DISCLOSURE BLOCK is necessary if you want a business report component to be mapped to ONE or MANY financial report DISCLOSURES. For more information see, http://financialreportontology.wikispaces.com/Disclosure.  For a set of examples see, http://www.xbrlsite.com/2014/Protototype/ExemplarsHTML/index-ForTesting_Frame.html.  </remarks>
Public Class Disclosure

    Public Name As String
    Public Label As String
    Public Topic As String
    Public DisclosureParent As String
    Public Category As String
    Public Circumstance As String
    Public Documentation As String
    Public Commentary As String
    Public USGAAPXBRLTaxonomyNetworkName As String
    Public TableName As String
    Public ConceptArrangementPattern As String
    Public EquivalentTextBlock As String
    Public SECDisclosureLevel As String


    Public RepresentationStructure As RepresentationStructure

    Public Prototype As Prototype
    Public Exemplars As Collection

    ''' <summary>Validates disclosure agains a set of business rules.</summary>
    ''' <remarks>For an example of the business rules, see http://www.xbrlsite.com/2014/US-GAAP/Disclosures/BusinessRules/145-rules-def.xml. </remarks>
    Public Sub Validate()

    End Sub

End Class


''' <summary>A prototype is a specification for a disclosure. A Disclosure has exactly ONE Prototype</summary>
''' <remarks>For more information see, http://financialreportontology.wikispaces.com/Prototype.  For an example set of exemplars see, http://www.xbrlsite.com/2014/US-GAAP/Disclosures/Prototypes/rdf-ForTesting.xml. An example of ONE prototype see, http://www.xbrlsite.com/2014/US-GAAP/Disclosures/Prototypes/Prototype-44.xml. </remarks>
Public Class Prototype

    Inherits Disclosure

End Class


''' <summary>An exemplar is an example of a Disclosure.  A Disclosure can have MANY exemplars.</summary>
''' <remarks>For more information see, http://financialreportontology.wikispaces.com/Exemplar.  For an example set of exemplars see, http://www.xbrlsite.com/2014/US-GAAP/Disclosures/Exemplars/rdf-ForTesting.xml. An example of a collection of exemplars for ONE DISCLOSURE see, http://www.xbrlsite.com/2014/US-GAAP/Disclosures/Exemplars/Disclosure-44.xml. </remarks>
Public Class Exemplar

    Inherits Disclosure

    Public ID As String
    Public CIK As String
    Public EntityRegistrantName As String
    Public AccessionNumber As String
    Public NetworkName As String
    Public NetworkLabel As String
    Public SubCategory As String
    Public DisclosureName As String
    Public Confidence As String
    Public Likes As String
    Public Dislikes As String
    Public Rating As String
    Public LastUpdated As String
    Public ExemplarName As String


End Class

''' <summary>Every economic enity or accounting entity which issues a financial report has exactly ONE EntityType.</summary>
Enum EntityTypes

    SoleProprietor
    Corporation
    Partnership
    StateAndLocalGovernmental
    NotForProfit

End Enum

''' <summary>Every disclosure is created for exactly ONE circumstance</summary>
''' <remarks>I don't think this is correct.  The balance sheet is the RESULTS of transactions, as are many other disclosures.  This needs thought/work. For more information see http://financialreportontology.wikispaces.com/Circumstance. </remarks>
Enum Circumstances
    Transaction
    ReportableEvent
    Situation
    Action
    Outcome
    Occurance
    Other
End Enum