Intelligent Business Document (Prototype)

Source XBRL Instance: XBRL Instance

Fact Groups: Fact Groups HTML

Fact Groups: Fact Groups XML

Relations: Relations HTML

Relations: Relations XML

Validation: Calculations Validation Results (HTML)

Validation: XBRL Formulas Validation Results (HTML)

Fact Group (Combination of Network and Hypercube)
Network: http://xasb.org/gaap/SalesAnalysisSummary
Hypercube: gaap:SalesAnalysisSummaryFactGroup

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Slicers (applies to each fact value in each table cell)
brm:ReportingEntityMeasure ACME (http://www.ACME.com)
frm:LegalEntityMeasure company:ACMECompanyMember
frm:BusinessSegmentMeasure frm:BusinessSegmentsAllDomain
frm:GeographicAreaMeasure frm:GeographicAreasAllDomain
brm:Units iso4217:USD

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* brm:CalendarTimeMeasure
brm:ConceptMeasure 2008-01-01/2008-12-31 2009-01-01/2009-12-31 2010-01-01/2010-12-31
Sales Analysis [Measure Concepts] * * *
Sales Analysis [Hierarchy] * * *
Sales 32,465,000 35,805,000 32,038,000

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Fact Group (Combination of Network and Hypercube)
Network: http://xasb.org/gaap/SalesAnalysisByBusinessSegment
Hypercube: gaap:SalesAnalysisByBusinessSegmentFactGroup

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Slicers (applies to each fact value in each table cell)
brm:ReportingEntityMeasure ACME (http://www.ACME.com)
frm:LegalEntityMeasure company:ACMECompanyMember
frm:GeographicAreaMeasure frm:GeographicAreasAllDomain
brm:Units iso4217:USD

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* brm:CalendarTimeMeasure
frm:BusinessSegmentMeasure 2008-01-01/2008-12-31 2009-01-01/2009-12-31 2010-01-01/2010-12-31
Business Segment [Measure] * * *
Business Segments, All [Domain] 32,465,000 35,805,000 32,038,000
Pharmaceuticals Segment [Member] 15,275,000 18,150,000 20,181,000
Consumer Health Segment [Member] 5,752,000 6,514,000 6,675,000
Generics Segment [Member] 1,823,000 1,973,000 2,433,000
Other Segments [Member] 9,615,000 9,168,000 2,749,000

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Fact Group (Combination of Network and Hypercube)
Network: http://xasb.org/gaap/SalesAnalysisByGeographicArea
Hypercube: gaap:SalesAnalysisByGeographicAreaFactGroup

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Slicers (applies to each fact value in each table cell)
brm:ReportingEntityMeasure ACME (http://www.ACME.com)
frm:LegalEntityMeasure company:ACMECompanyMember
frm:BusinessSegmentMeasure frm:BusinessSegmentsAllDomain
brm:Units iso4217:USD

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* brm:CalendarTimeMeasure
frm:GeographicAreaMeasure 2008-01-01/2008-12-31 2009-01-01/2009-12-31 2010-01-01/2010-12-31
Geographic Area [Measure] * * *
Geographic Areas, All [Domain] 32,465,000 35,805,000 32,038,000
North America Region [Member] 10,137,000 12,649,000 10,214,000
Europe Region [Member] 10,396,000 10,374,000 11,901,000
Asia Region [Member] 3,210,000 4,371,000 5,639,000
Other Regions [Member] 8,722,000 8,411,000 4,284,000

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Fact Group (Combination of Network and Hypercube)
Network: http://xasb.org/gaap/AccountingPolicies
Hypercube: gaap:AccountingPoliciesFactGroup

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Slicers (applies to each fact value in each table cell)
brm:ReportingEntityMeasure ACME (http://www.ACME.com)
frm:LegalEntityMeasure company:ACMECompanyMember
frm:BusinessSegmentMeasure frm:ConsolidatedGroupDomain
brm:Units None

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* brm:CalendarTimeMeasure
brm:ConceptMeasure 2010-01-01/2010-12-31
Accounting Policies [Measure Concepts] *
Accounting Policies [Hierarchy] *
Basis of Presentation [Text Block] The financial statements have been prepared on the historical cost basis, except for the revaluation of land and buildings and certain financial instruments. The principal accounting policies adopted are set out below.
Basis of Presentation Historical Cost
Inventory Policy [Text Block] Inventories are stated at the lower of cost and net realisable value. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. Cost is calculated using the weighted average method. Net realisable value represents the estimated selling price less all estimated costs to completion and costs to be incurred in marketing, selling and distribution. Inventories are comprised of raw materials and work in progress.
Inventory Valuation Method Cost
Description of Inventory Components weighted average method
Inventory Cost Method FIFO
Description of Net Realizable Value This is a description of the net realizable value.
Financial Instruments Policy [Text Block] Financial assets and liabilities are recognised on the Group's balance sheet when the Group has become a party to the contractual provisions of the investment.
Trade Receivables Policy Trade receivables are stated at their nominal value as reduced by appropriate allowances for estimated irrecoverable amounts.
Investments in Securities Policy Investments in securities are recognised on a trade-date basis and are initially measured at cost.
Bank Borrowings Policy Interest-bearing bank loans and overdrafts are recorded at the proceeds received, net of direct issue costs. Finance charges, including premiums payable on settlement or redemption, are accounted for on an accrual basis and are added to the carrying amount of the instrument to the extent that they are not settled in the period in which they arise.
Provisions Policy Provisions are recognised when the Group has a present obligation as a result of a past event which it is probable will result in an outflow of economic benefits that can be reasonably estimated.

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Fact Group (Combination of Network and Hypercube)
Network: http://xasb.org/gaap/PropertyPlantAndEquipmentByComponent
Hypercube: gaap:PropertyPlantEquipmentByComponentFactGroup

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Slicers (applies to each fact value in each table cell)
brm:ReportingEntityMeasure ACME (http://www.ACME.com)
frm:LegalEntityMeasure company:ACMECompanyMember
frm:BusinessSegmentMeasure frm:ConsolidatedGroupDomain
brm:Units iso4217:USD

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* brm:CalendarTimeMeasure
brm:ConceptMeasure 2008-12-31 2009-12-31 2010-12-31
Property, Plant and Equipment, by Component, [Measure Concepts] * * *
Property, Plant and Equipment, Net [Roll Up] * * *
Land 1,147,000 1,147,000 5,347,000
Buildings, Net * 366,375,000 244,508,000
Furniture and Fixtures, Net [Roll Up] * * *
Furniture, Net * 34,000,000 34,000,000
Fixtures, Net * 457,000 457,000
Furniture and Fixtures, Net * 34,457,000 34,457,000
Computer Equipment, Net * 5,313,000 4,169,000
Other Property, Plant and Equipment, Net * 6,149,000 6,702,000
Property, Plant and Equipment, Net, Total * 413,441,000 295,183,000

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Fact Group (Combination of Network and Hypercube)
Network: http://xasb.org/gaap/RollForwardOfLand
Hypercube: gaap:LandChangesFactGroup

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Slicers (applies to each fact value in each table cell)
brm:ReportingEntityMeasure ACME (http://www.ACME.com)
frm:LegalEntityMeasure company:ACMECompanyMember
frm:BusinessSegmentMeasure frm:ConsolidatedGroupDomain
brm:Units iso4217:USD

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* brm:CalendarTimeMeasure
brm:ConceptMeasure 2008-12-31 2009-01-01/2009-12-31 2009-12-31 2010-01-01/2010-12-31 2010-12-31
Land Changes [Measure Concepts] * * * * *
Movement in Land [Roll Forward] * * * * *
Land, Beginning Balance 1,147,000 * 1,147,000 * 5,347,000
Land, Period Increase (Decrease), Total [Roll Up] * * * * *
Land, Additions [Roll Up] * * * * *
Land, Additions, from Purchase * 100,000 * 1,000,000 *
Land, Additions, from Acquisition * 300,000 * 992,000 *
Land, Additions * 400,000 * 1,992,000 *
Land, Disposals * 200,000 * 193,000 *
Land, Translation Difference * (200,000) * 2,401,000 *
Land, Period Increase (Decrease), Total * 0 * 4,200,000 *
Land, Ending Balance 1,147,000 * 1,147,000 * 5,347,000

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Fact Group (Combination of Network and Hypercube)
Network: http://xasb.org/gaap/DirectorCompensation
Hypercube: gaap:DirectorCompensationFactGroup

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Slicers (applies to each fact value in each table cell)
brm:ReportingEntityMeasure ACME (http://www.ACME.com)
frm:LegalEntityMeasure company:ACMECompanyMember
frm:ReportingScenarioMeasure frm:ActualMember
frm:ThirdPartyVerificationMeasure frm:AuditedMember
brm:Units iso4217:USD

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* frm:DirectorMeasure
brm:ConceptMeasure Directors, All [Domain] Jane Doe [Member] John Doe [Member]
Director Compensation [Measure Concepts] * * *
Director [Hierarchy] * * *
Director, Salary 2,000 1,000 1,000
Director, Bonuses 2,000 1,000 1,000
Director, Fees 2,000 1,000 1,000
Director, Options Granted, at Fair Value 2,000 1,000 1,000

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