| # |
From |
Arcrole (predicate) |
To |
Comment |
| 1 |
fro:Thing |
fro-arcroles:class-equivalentClass |
fro:FinancialReport |
General purpose financial report created under US GAAP. Strict, best practices. |
| 2 |
fro:FinancialReport |
rules-arcroles:financialReport-requiresDisclosure |
disclosures:DocumentInformation |
A financial report REQUIRES document information (per SEC EFM rules). |
| 3 |
disclosures:DocumentInformation |
rules-arcroles:disclosure-allowedAlternativeDisclosure |
disclosures:DocumentAndEntityInformation |
Document information ALLOWS an alternative representation, document and entity information. |
| 4 |
fro:FinancialReport |
rules-arcroles:financialReport-requiresDisclosure |
disclosures:EntityInformation |
A financial report REQUIRES entity information (per SEC EFM rules). |
| 5 |
disclosures:EntityInformation |
rules-arcroles:disclosure-allowedAlternativeDisclosure |
disclosures:DocumentAndEntityInformation |
Entity information ALLOWS an alternative representation, document and entity information. |
| 6 |
fro:FinancialReport |
rules-arcroles:financialReport-requiresDisclosure |
disclosures:BalanceSheet |
A financial report REQUIRES a balance sheet. |
| 7 |
fro:FinancialReport |
rules-arcroles:financialReport-requiresDisclosure |
disclosures:IncomeStatement |
A financial report REQUIRES an income statement. |
| 8 |
fro:FinancialReport |
rules-arcroles:financialReport-requiresDisclosure |
disclosures:StatementOfComprehensiveIncome |
A financial report REQUIRES a statement of comprehensive income. |
| 9 |
disclosures:IncomeStatement |
rules-arcroles:disclosure-allowedAlternativeDisclosure |
disclosures:StatementOfIncomeAndComprehensiveIncome |
An income statement ALLOWS an alternative representation; combined statement of income and comprehensive income. |
| 10 |
disclosures:CashAndCashEquivalents |
rules-arcroles:disclosure-allowedAlternativeDisclosure |
disclosures:CashAndCashEquivalentsDetails |
A CashAndCashEquivalentsDetails is an ALTERNATIVE to a CashAndCashEquivalents disclosure. |
| 11 |
disclosures:StatementOfComprehensiveIncome |
rules-arcroles:disclosure-allowedAlternativeDisclosure |
disclosures:StatementOfIncomeAndComprehensiveIncome |
A statement of comprehensive income ALLOWS an alternative representation; combined statement of income and comprehensive income. |
| 12 |
fro:FinancialReport |
rules-arcroles:financialReport-requiresDisclosure |
disclosures:CashFlowStatement |
A financial report REQUIRES a cash flow statement. |
| 13 |
fro:FinancialReport |
rules-arcroles:financialReport-requiresDisclosure |
disclosures:StatementOfChangesInEquity |
A financial report REQUIRES a statement of changes in equity. |
| 14 |
fro:FinancialReport |
rules-arcroles:financialReport-requiresDisclosure |
disclosures:NatureOfOperations |
A financial report REQUIRES nature of operations to be disclosed. (strict) |
| 15 |
fro:FinancialReport |
rules-arcroles:financialReport-requiresDisclosure |
disclosures:BasisOfReporting |
A financial report REQUIRES the basis of reporting to be disclosed. |
| 16 |
fro:FinancialReport |
rules-arcroles:financialReport-requiresDisclosure |
disclosures:SignificantAccountingPolicies |
A financial report REQUIRES significant accounting policies to be disclosed. |
| 17 |
fro:FinancialReport |
rules-arcroles:financialReport-requiresDisclosure |
disclosures:RevenueRecognitionPolicy |
A financial report REQUIRES the revenue recognition policy to be disclosed. |
| 18 |
fro:FinancialReport |
rules-arcroles:financialReport-reportsConcept |
us-gaap:CashAndCashEquivalentsAtCarryingValue |
IF cash and cash equivalents is reported; THEN the components of inventory disclosure is REQUIRED. |
| 19 |
fro:FinancialReport |
rules-arcroles:financialReport-reportsConcept |
us-gaap:InventoryNet |
IF inventory is reported; THEN the components of inventory disclosure is REQUIRED. |
| 20 |
us-gaap:InventoryNet |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:InventoryNetRollUp |
IF inventory is reported; THEN the components of inventory disclosure is REQUIRED. |
| 21 |
us-gaap:CashAndCashEquivalentsAtCarryingValue |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:CashAndCashEquivalents |
IF cash and cash equivalents is reported; THEN the components of inventory disclosure is REQUIRED. |
| 22 |
fro:FinancialReport |
rules-arcroles:financialReport-reportsConcept |
us-gaap:PropertyPlantAndEquipmentNet |
IF property, plant and equipment is reported; THEN the components of property, plant and equipment disclosure is REQUIRED. |
| 23 |
us-gaap:PropertyPlantAndEquipmentNet |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:PropertyPlantAndEquipmentNetByTypeRollUp |
IF property, plant and equipment is reported; THEN the components of property, plant and equipment disclosure is REQUIRED. |
| 24 |
us-gaap:PropertyPlantAndEquipmentNet |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:PropertyPlantAndEquipmentUsefulLives |
IF property, plant and equipment is reported; THEN the estimated useful lives of property, plant and equipment disclosure is REQUIRED. |
| 25 |
disclosures:PropertyPlantAndEquipmentNetByTypeRollUp |
rules-arcroles:disclosure-allowedAlternativeDisclosure |
disclosures:PropertyPlantAndEquipmentNetByType2 |
A PropertyPlantAndEquipmentNetByType2 is an ALTERNATIVE to a PropertyPlantAndEquipmentNetByTypeRollUp disclosure. |
| 26 |
fro:FinancialReport |
rules-arcroles:financialReport-reportsConcept |
us-gaap:FiniteLivedIntangibleAssetsNet |
IF finite-lived intangiable assets is reported; THEN components of finite-lived intangible assets disclosure is REQUIRED. |
| 27 |
us-gaap:FiniteLivedIntangibleAssetsNet |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:FiniteLivedIntangibleAssetsNetRollUp |
IF finite-lived intangiable assets is reported; THEN components of finite-lived intangible assets disclosure is REQUIRED. |
| 28 |
us-gaap:FiniteLivedIntangibleAssetsNet |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:FiniteLivedIntangibleAssetsEstimatedUsefulLives |
IF finite-lived intangible assets is reported; THEN estimated useful lives of finite-lived intangible assets disclosure is REQUIRED. |
| 29 |
fro:FinancialReport |
rules-arcroles:financialReport-reportsConcept |
us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill |
IF indefinite-lived intangible assets is reported; THEN components of indefinite-lived intangible assets disclosure is REQUIRED. |
| 30 |
us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:IndefinitelivedIntangibleAssets |
IF indefinite-lived intangible assets is reported; THEN components of indefinite-lived intangible assets disclosure is REQUIRED. |
| 31 |
us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:IndefinitelivedIntangibleAssetsRollForward |
IF indefinite-lived intangible assets is reported; THEN indefinite-lived intangible assets roll forward disclosure is REQUIRED. |
| 32 |
fro:FinancialReport |
rules-arcroles:financialReport-reportsConcept |
us-gaap:Goodwill |
IF goodwill is reported; THEN a goodwill roll forward disclosure is REQUIRED. |
| 33 |
us-gaap:Goodwill |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:GoodwillRollForward |
IF a deferred tax asset (liability) is reported; THEN a deferred tax assets (liabilities) disclosure is REQUIRED. |
| 34 |
fro:FinancialReport |
rules-arcroles:financialReport-reportsConcept |
us-gaap:ProductWarrantyAccrual |
IF product warranty accrual is reported, THEN a roll forward of product liability warranty is REQUIRED. |
| 35 |
us-gaap:ProductWarrantyAccrual |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:ProductWarrantyLiability |
IF product warranty accrual is reported, THEN a roll forward of product liability warranty is REQUIRED. |
| 36 |
fro:FinancialReport |
rules-arcroles:financialReport-reportsConcept |
us-gaap:LongTermDebt |
IF long-term debt is reported, THEN a long-term debt maturities and debt instruments disclosures are REQUIRED. |
| 37 |
us-gaap:LongTermDebt |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:LongTermDebtMaturities |
IF long-term debt is reported, THEN a long-term debt maturities disclosure is REQUIRED. |
| 38 |
us-gaap:LongTermDebt |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:LongTermDebtInstruments |
IF long-term debt is reported, THEN a long-term debt instruments disclosure is REQUIRED. |
| 39 |
disclosures:LongTermDebtMaturities |
rules-arcroles:disclosure-allowedAlternativeDisclosure |
disclosures:LongTermDebtMaturities2 |
A LongTermDebtMaturities2 is an ALTERNATIVE to a LongTermDebtMaturities disclosure. |
| 40 |
fro:FinancialReport |
rules-arcroles:financialReport-reportsConcept |
us-gaap:DeferredTaxAssetsLiabilitiesNet |
IF a deferred tax asset (liability) is reported; THEN a deferred tax assets (liabilities) disclosure is REQUIRED. |
| 41 |
fro:FinancialReport |
rules-arcroles:financialReport-reportsConcept |
us-gaap:IncomeTaxExpenseBenefit |
IF income tax expense is reported; THEN reconciliation of statutory to effective rate disclosure is REQUIRED. |
| 42 |
us-gaap:DeferredTaxAssetsLiabilitiesNet |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:DeferredTaxAssetsAndLiabilities |
IF a deferred tax asset (liability) is reported; THEN a deferred tax assets (liabilities) disclosure is REQUIRED. |
| 43 |
us-gaap:IncomeTaxExpenseBenefit |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationRollUp |
IF income tax expense is reported; THEN reconciliation of statutory to effective rate disclosure is REQUIRED. |
| 44 |
us-gaap:IncomeTaxExpenseBenefit |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:IncomebeforeIncomeTaxDomesticAndForeign |
IF income tax expense is reported; THEN income tax by taxing juridiction disclosure is REQUIRED. |
| 45 |
us-gaap:IncomeTaxExpenseBenefit |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:IncomeTaxExpenseBenefitDetails |
IF income tax expense is reported; THEN income tax details disclosure is REQUIRED. |
| 46 |
fro:FinancialReport |
rules-arcroles:financialReport-reportsConcept |
us-gaap:RestructuringReserve |
IF restructuring reserve is reported; THEN restructuring reserve by type of cost disclosure is REQUIRED. |
| 47 |
us-gaap:RestructuringReserve |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:RestructuringReserveByTypeOfCost |
IF restructuring reserve is reported; THEN restructuring reserve by type of cost disclosure is REQUIRED. |
| 48 |
us-gaap:RestructuringReserve |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:RestructuringReserveRollForward |
IF restructuring reserve is reported; THEN restructuring reserve roll forward disclosure is REQUIRED. |
| 49 |
fro:FinancialReport |
rules-arcroles:financialReport-reportsConcept |
us-gaap:DefinedBenefitPlanBenefitObligation |
IF defined benefit obligation is reported; THEN defined benefit obligation roll forward disclosure is REQUIRED. |
| 50 |
us-gaap:DefinedBenefitPlanBenefitObligation |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:DefinedBenefitPlanBenefitObligationRollForward |
IF defined benefit obligation is reported; THEN defined benefit obligation roll forward disclosure is REQUIRED. |
| 51 |
us-gaap:DefinedBenefitPlanBenefitObligation |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:DefinedBenefitPlanFairValueOfPlanAssetsRollForward |
IF defined benefit obligation is reported; THEN fair value of plan assets roll forward disclosure is REQUIRED. |
| 52 |
us-gaap:DefinedBenefitPlanBenefitObligation |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:AllocationOfPlanAssets |
IF defined benefit obligation is reported; THEN allocation of plan assets disclosure is REQUIRED. |
| 53 |
us-gaap:DefinedBenefitPlanBenefitObligation |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:ExpectedBenefitPayments |
IF defined benefit obligation is reported; THEN expected benefit payments disclosure is REQUIRED. |
| 54 |
us-gaap:DefinedBenefitPlanBenefitObligation |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:NetBenefitCosts |
IF defined benefit obligation is reported; THEN net periodic benefit costs by plan disclosure is REQUIRED. |
| 55 |
us-gaap:DefinedBenefitPlanBenefitObligation |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:AssumptionsUsed |
IF defined benefit obligation is reported; THEN plan assumptions used disclosure is REQUIRED. |
| 56 |
us-gaap:DefinedBenefitPlanBenefitObligation |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:ChangesInProjectedBenefitObligations |
IF defined benefit obligation is reported; THEN change in projected benefit obligation roll forward disclosure is REQUIRED. |
| 57 |
fro:FinancialReport |
rules-arcroles:financialReport-reportsConcept |
us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax |
IF accumulated other comprehensive income is reported; THEN accumulated other comprehensive income roll forward disclosure is REQUIRED. |
| 58 |
us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:AccumulatedOtherComprehensiveIncomeLoss |
IF accumulated other comprehensive income is reported; THEN accumulated other comprehensive income roll forward disclosure is REQUIRED. |
| 59 |
fro:FinancialReport |
rules-arcroles:financialReport-reportsConcept |
us-gaap:AssetRetirementObligation |
IF accumulated other comprehensive income is reported; THEN accumulated other comprehensive income roll forward disclosure is REQUIRED. |
| 60 |
us-gaap:AssetRetirementObligation |
rules-arcroles:reportingLineItem-requiresDisclosure |
disclosures:AssetRetirementObligationRollForwardAnalysisRollForward |
IF asset retirement obligation is reported; THEN asset retirement obligation roll forward disclosure is REQUIRED. |
| 61 |
fro:FinancialReport |
rules-arcroles:financialReport-possibleDisclosure |
disclosures:CapitalLeasesFutureMinimumPaymentsPresentValueOfNetMinimumPaymentsRollUp |
Possible disclosure |
| 62 |
fro:FinancialReport |
rules-arcroles:financialReport-possibleDisclosure |
disclosures:CapitalLeasesFutureMinimumPaymentsReceivableRollUp |
Possible disclosure |
| 63 |
fro:FinancialReport |
rules-arcroles:financialReport-possibleDisclosure |
disclosures:EarningsPerShareBasicAndDilutedRollUp |
Possible disclosure |
| 64 |
disclosures:EarningsPerShareBasicAndDilutedRollUp |
rules-arcroles:disclosure-allowedAlternativeDisclosure |
disclosures:EarningsPerShareBasicAndDilutedHierarchy |
Allows alternative disclosure |
| 65 |
fro:FinancialReport |
rules-arcroles:financialReport-possibleDisclosure |
disclosures:GeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryDisclosure |
Possible disclosure |
| 66 |
fro:FinancialReport |
rules-arcroles:financialReport-possibleDisclosure |
disclosures:OperatingLeasesFutureMinimumPaymentsReceivableRollUp |
Possible disclosure |
| 67 |
fro:FinancialReport |
rules-arcroles:financialReport-possibleDisclosure |
disclosures:OperatingLeasesFutureMinimumPaymentsDueRollUp |
Possible disclosure |
| 68 |
fro:FinancialReport |
rules-arcroles:financialReport-possibleDisclosure |
disclosures:RevenuefromExternalCustomersAttributedToForeignCountriesByGeographicArea |
Possible disclosure |
| 69 |
fro:FinancialReport |
rules-arcroles:financialReport-possibleDisclosure |
disclosures:IncomeTaxContingency |
Possible disclosure |
| 70 |
fro:FinancialReport |
rules-arcroles:financialReport-possibleDisclosure |
disclosures:SharebasedCompensationArrangementsBySharebasedPaymentAward |
Possible disclosure |
| 71 |
fro:FinancialReport |
rules-arcroles:financialReport-possibleDisclosure |
disclosures:UnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward |
Possible disclosure |
| 72 |
fro:FinancialReport |
rules-arcroles:financialReport-possibleDisclosure |
disclosures:SharebasedPaymentAwardStockOptionsValuationAssumptions |
Possible disclosure; but this disclosure ONLY is required if there is a share-based compensation plan. |
| 73 |
fro:FinancialReport |
rules-arcroles:financialReport-possibleDisclosure |
disclosures:FairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationCalculationRollForward |
Possible disclosure |