litexbrl 0.0.2 → 0.0.3

data/spec/tdnet/results_forecast2_spec.rb

@@ -0,0 +1,257 @@
+require 'spec_helper'
+require 'support/nokogiri_helper'
+
+module LiteXBRL
+  module TDnet
+    describe ResultsForecast do
+      include NokogiriHelper
+
+      let(:dir) { File.expand_path '../../data/tdnet/results_forecast2', __FILE__ }
+
+      describe ".find_consolidation" do
+        it "非連結" do
+          consolidation = ResultsForecast2.send(:find_consolidation,
+            doc("#{dir}/jp-noncons-2014.htm"),
+            ResultsForecast2::SEASON_Q4,
+            ResultsForecast2::NET_SALES)
+          expect(consolidation).to eq "NonConsolidated"
+        end
+      end
+
+      describe ".read" do
+        context '第2四半期・通期' do
+          let(:xbrl) { ResultsForecast2.read doc("#{dir}/2q-4q.htm") }
+          let(:forecast_q2) { xbrl[:results_forecast].find {|forecast| forecast[:quarter] == 2 } }
+          let(:forecast_q4) { xbrl[:results_forecast].find {|forecast| forecast[:quarter] == 4 } }
+
+          it do
+            expect(forecast_q2[:code]).to eq "2379"
+            expect(forecast_q2[:year]).to eq 2015
+            expect(forecast_q2[:month]).to eq 2
+            expect(forecast_q2[:quarter]).to eq 2
+
+            expect(forecast_q2[:previous_forecast_net_sales]).to eq 7320
+            expect(forecast_q2[:previous_forecast_operating_income]).to eq 467
+            expect(forecast_q2[:previous_forecast_ordinary_income]).to eq 462
+            expect(forecast_q2[:previous_forecast_net_income]).to eq 237
+            expect(forecast_q2[:previous_forecast_net_income_per_share]).to eq 21.43
+
+            expect(forecast_q2[:forecast_net_sales]).to eq 8000
+            expect(forecast_q2[:forecast_operating_income]).to eq 746
+            expect(forecast_q2[:forecast_ordinary_income]).to eq 744
+            expect(forecast_q2[:forecast_net_income]).to eq 392
+            expect(forecast_q2[:forecast_net_income_per_share]).to eq 35.49
+
+            expect(forecast_q2[:change_forecast_net_sales]).to eq 0.093
+            expect(forecast_q2[:change_forecast_operating_income]).to eq 0.598
+            expect(forecast_q2[:change_forecast_ordinary_income]).to eq 0.61
+            expect(forecast_q2[:change_forecast_net_income]).to eq 0.658
+
+            expect(forecast_q4[:code]).to eq "2379"
+            expect(forecast_q4[:year]).to eq 2015
+            expect(forecast_q4[:month]).to eq 2
+            expect(forecast_q4[:quarter]).to eq 4
+
+            expect(forecast_q4[:previous_forecast_net_sales]).to eq 15500
+            expect(forecast_q4[:previous_forecast_operating_income]).to eq 2250
+            expect(forecast_q4[:previous_forecast_ordinary_income]).to eq 2240
+            expect(forecast_q4[:previous_forecast_net_income]).to eq 1240
+            expect(forecast_q4[:previous_forecast_net_income_per_share]).to eq 112.13
+
+            expect(forecast_q4[:forecast_net_sales]).to eq 16180
+            expect(forecast_q4[:forecast_operating_income]).to eq 2529
+            expect(forecast_q4[:forecast_ordinary_income]).to eq 2521
+            expect(forecast_q4[:forecast_net_income]).to eq 1387
+            expect(forecast_q4[:forecast_net_income_per_share]).to eq 125.30
+
+            expect(forecast_q4[:change_forecast_net_sales]).to eq 0.044
+            expect(forecast_q4[:change_forecast_operating_income]).to eq 0.124
+            expect(forecast_q4[:change_forecast_ordinary_income]).to eq 0.126
+            expect(forecast_q4[:change_forecast_net_income]).to eq 0.119
+          end
+        end
+
+        context '日本会計基準' do
+          context "連結・通期" do
+            let(:xbrl) { ResultsForecast2.read doc("#{dir}/jp-cons-2014.htm") }
+            let(:forecast) { xbrl[:results_forecast].find {|forecast| forecast[:quarter] == 4 } }
+
+            it do
+              expect(forecast[:code]).to eq('6883')
+              expect(forecast[:year]).to eq(2014)
+              expect(forecast[:month]).to eq(3)
+              expect(forecast[:quarter]).to eq(4)
+
+              expect(forecast[:previous_forecast_net_sales]).to eq(29000)
+              expect(forecast[:previous_forecast_operating_income]).to eq(4150)
+              expect(forecast[:previous_forecast_ordinary_income]).to eq(4350)
+              expect(forecast[:previous_forecast_net_income]).to eq(3000)
+              expect(forecast[:previous_forecast_net_income_per_share]).to eq(45.25)
+
+              expect(forecast[:forecast_net_sales]).to eq(30500)
+              expect(forecast[:forecast_operating_income]).to eq(5000)
+              expect(forecast[:forecast_ordinary_income]).to eq(5200)
+              expect(forecast[:forecast_net_income]).to eq(3800)
+              expect(forecast[:forecast_net_income_per_share]).to eq(57.31)
+
+              expect(forecast[:change_forecast_net_sales]).to eq(0.052)
+              expect(forecast[:change_forecast_operating_income]).to eq(0.205)
+              expect(forecast[:change_forecast_ordinary_income]).to eq(0.195)
+              expect(forecast[:change_forecast_net_income]).to eq(0.267)
+            end
+          end
+        end
+
+        context '米国会計基準' do
+          context '連結・通期' do
+            let(:xbrl) { ResultsForecast2.read doc("#{dir}/us-cons-2014.htm") }
+            let(:forecast) { xbrl[:results_forecast].find {|forecast| forecast[:quarter] == 4 } }
+
+            it do
+              expect(forecast[:code]).to eq '6586'
+              expect(forecast[:year]).to eq 2014
+              expect(forecast[:month]).to eq 3
+              expect(forecast[:quarter]).to eq 4
+
+              expect(forecast[:previous_forecast_net_sales]).to eq 360000
+              expect(forecast[:previous_forecast_operating_income]).to eq 49000
+              expect(forecast[:previous_forecast_ordinary_income]).to eq 50400
+              expect(forecast[:previous_forecast_net_income]).to eq 35700
+              expect(forecast[:previous_forecast_net_income_per_share]).to eq 263.0
+
+              expect(forecast[:forecast_net_sales]).to eq 370000
+              expect(forecast[:forecast_operating_income]).to eq 53000
+              expect(forecast[:forecast_ordinary_income]).to eq 55500
+              expect(forecast[:forecast_net_income]).to eq 39000
+              expect(forecast[:forecast_net_income_per_share]).to eq 287.31
+
+              expect(forecast[:change_forecast_net_sales]).to eq 0.028
+              expect(forecast[:change_forecast_operating_income]).to eq 0.082
+              expect(forecast[:change_forecast_ordinary_income]).to eq 0.101
+              expect(forecast[:change_forecast_net_income]).to eq 0.092
+            end
+          end
+        end
+
+        context 'IFRS' do
+          context '連結・通期' do
+            let(:xbrl) { ResultsForecast2.read doc("#{dir}/ifrs-cons-2014.htm") }
+            let(:forecast) { xbrl[:results_forecast].find {|forecast| forecast[:quarter] == 4 } }
+
+            it do
+              expect(forecast[:code]).to eq '6779'
+              expect(forecast[:year]).to eq 2014
+              expect(forecast[:month]).to eq 3
+              expect(forecast[:quarter]).to eq 4
+
+              expect(forecast[:previous_forecast_net_sales]).to eq 51000
+              expect(forecast[:previous_forecast_operating_income]).to eq 700
+              expect(forecast[:previous_forecast_ordinary_income]).to eq 500
+              expect(forecast[:previous_forecast_net_income]).to eq 400
+              expect(forecast[:previous_forecast_net_income_per_share]).to eq 20.38
+
+              expect(forecast[:forecast_net_sales]).to eq 50774
+              expect(forecast[:forecast_operating_income]).to eq 240
+              expect(forecast[:forecast_ordinary_income]).to eq 191
+              expect(forecast[:forecast_net_income]).to eq 181
+              expect(forecast[:forecast_net_income_per_share]).to eq 9.25
+
+              expect(forecast[:change_forecast_net_sales]).to eq -0.004
+              expect(forecast[:change_forecast_operating_income]).to eq -0.657
+              expect(forecast[:change_forecast_ordinary_income]).to eq -0.618
+              expect(forecast[:change_forecast_net_income]).to eq -0.548
+            end
+          end
+        end
+
+        context '1Q予想' do
+          let(:xbrl) { ResultsForecast2.read doc("#{dir}/1q.htm") }
+          let(:forecast) { xbrl[:results_forecast].find {|forecast| forecast[:quarter] == 1 } }
+
+          it do
+            expect(forecast[:code]).to eq('3656')
+            expect(forecast[:year]).to eq(2014)
+            expect(forecast[:month]).to eq(12)
+            expect(forecast[:quarter]).to eq(1)
+
+            expect(forecast[:previous_forecast_net_sales]).to eq(4050)
+            expect(forecast[:previous_forecast_operating_income]).to eq(-90)
+            expect(forecast[:previous_forecast_ordinary_income]).to eq(-86)
+            expect(forecast[:previous_forecast_net_income]).to eq(-86)
+            expect(forecast[:previous_forecast_net_income_per_share]).to eq(-2.61)
+
+            expect(forecast[:forecast_net_sales]).to eq(4425)
+            expect(forecast[:forecast_operating_income]).to eq(96)
+            expect(forecast[:forecast_ordinary_income]).to eq(106)
+            expect(forecast[:forecast_net_income]).to eq(51)
+            expect(forecast[:forecast_net_income_per_share]).to eq(1.56)
+
+            expect(forecast[:change_forecast_net_sales]).to eq(0.093)
+            expect(forecast[:change_forecast_operating_income]).to be_nil
+            expect(forecast[:change_forecast_ordinary_income]).to be_nil
+            expect(forecast[:change_forecast_net_income]).to be_nil
+          end
+        end
+
+        context '3Q予想' do
+          let(:xbrl) { ResultsForecast2.read doc("#{dir}/3q.htm") }
+          let(:forecast) { xbrl[:results_forecast].find {|forecast| forecast[:quarter] == 3 } }
+
+          it do
+            expect(forecast[:code]).to eq('8742')
+            expect(forecast[:year]).to eq(2014)
+            expect(forecast[:month]).to eq(3)
+            expect(forecast[:quarter]).to eq(3)
+
+            expect(forecast[:previous_forecast_net_sales]).to be_nil
+            expect(forecast[:previous_forecast_operating_income]).to be_nil
+            expect(forecast[:previous_forecast_ordinary_income]).to be_nil
+            expect(forecast[:previous_forecast_net_income]).to be_nil
+            expect(forecast[:previous_forecast_net_income_per_share]).to be_nil
+
+            expect(forecast[:forecast_net_sales]).to eq 2332
+            expect(forecast[:forecast_operating_income]).to eq -470
+            expect(forecast[:forecast_ordinary_income]).to eq -389
+            expect(forecast[:forecast_net_income]).to eq -86
+            expect(forecast[:forecast_net_income_per_share]).to be_nil
+
+            expect(forecast[:change_forecast_net_sales]).to be_nil
+            expect(forecast[:change_forecast_operating_income]).to be_nil
+            expect(forecast[:change_forecast_ordinary_income]).to be_nil
+            expect(forecast[:change_forecast_net_income]).to be_nil
+          end
+        end
+
+        context 'レンジ予想' do
+          let(:xbrl) { ResultsForecast2.read doc("#{dir}/range.htm") }
+          let(:forecast) { xbrl[:results_forecast].find {|forecast| forecast[:quarter] == 4 } }
+
+          it do
+            expect(forecast[:code]).to eq('4918')
+            expect(forecast[:year]).to eq(2014)
+            expect(forecast[:month]).to eq(3)
+            expect(forecast[:quarter]).to eq(4)
+
+            expect(forecast[:previous_forecast_net_sales]).to be_nil
+            expect(forecast[:previous_forecast_operating_income]).to be_nil
+            expect(forecast[:previous_forecast_ordinary_income]).to be_nil
+            expect(forecast[:previous_forecast_net_income]).to be_nil
+            expect(forecast[:previous_forecast_net_income_per_share]).to be_nil
+
+            expect(forecast[:forecast_net_sales]).to be_nil
+            expect(forecast[:forecast_operating_income]).to be_nil
+            expect(forecast[:forecast_ordinary_income]).to be_nil
+            expect(forecast[:forecast_net_income]).to be_nil
+            expect(forecast[:forecast_net_income_per_share]).to be_nil
+
+            expect(forecast[:change_forecast_net_sales]).to be_nil
+            expect(forecast[:change_forecast_operating_income]).to be_nil
+            expect(forecast[:change_forecast_ordinary_income]).to be_nil
+            expect(forecast[:change_forecast_net_income]).to be_nil
+          end
+        end
+      end
+
+    end
+  end
+end

data/spec/tdnet/results_forecast_attribute_spec.rb

@@ -0,0 +1,58 @@
+require 'spec_helper'
+
+module LiteXBRL
+  module TDnet
+    describe ResultsForecastAttribute do
+      include ResultsForecastAttribute
+
+      describe "#attributes" do
+        it do
+          self.code = 1111
+          self.year = 2013
+          self.month = 3
+          self.quarter = 1
+          self.forecast_net_sales = 100
+          self.forecast_operating_income = 10
+          self.forecast_ordinary_income = 11
+          self.forecast_net_income = 6
+          self.forecast_net_income_per_share = 123.1
+
+          self.previous_forecast_net_sales = 90
+          self.previous_forecast_operating_income = 9
+          self.previous_forecast_ordinary_income = 10
+          self.previous_forecast_net_income = 5
+          self.previous_forecast_net_income_per_share = 113.1
+
+          self.change_forecast_net_sales = 110
+          self.change_forecast_operating_income = 20
+          self.change_forecast_ordinary_income = 21
+          self.change_forecast_net_income = 16
+
+          attr = attributes
+
+          expect(attr[:code]).to eq(1111)
+          expect(attr[:year]).to eq(2013)
+          expect(attr[:month]).to eq(3)
+          expect(attr[:quarter]).to eq(1)
+          expect(attr[:forecast_net_sales]).to eq(100)
+          expect(attr[:forecast_operating_income]).to eq(10)
+          expect(attr[:forecast_ordinary_income]).to eq(11)
+          expect(attr[:forecast_net_income]).to eq(6)
+          expect(attr[:forecast_net_income_per_share]).to eq(123.1)
+
+          expect(attr[:previous_forecast_net_sales]).to eq(90)
+          expect(attr[:previous_forecast_operating_income]).to eq(9)
+          expect(attr[:previous_forecast_ordinary_income]).to eq(10)
+          expect(attr[:previous_forecast_net_income]).to eq(5)
+          expect(attr[:previous_forecast_net_income_per_share]).to eq(113.1)
+
+          expect(attr[:change_forecast_net_sales]).to eq(110)
+          expect(attr[:change_forecast_operating_income]).to eq(20)
+          expect(attr[:change_forecast_ordinary_income]).to eq(21)
+          expect(attr[:change_forecast_net_income]).to eq(16)
+        end
+      end
+
+    end
+  end
+end

data/spec/tdnet/results_forecast_spec.rb

@@ -0,0 +1,112 @@
+require 'spec_helper'
+require 'support/nokogiri_helper'
+
+module LiteXBRL
+  module TDnet
+    describe ResultsForecast do
+      include NokogiriHelper
+
+      let(:dir) { File.expand_path '../../data/tdnet/results_forecast', __FILE__ }
+
+      describe ".find_consolidation" do
+        it "非連結" do
+          consolidation = ResultsForecast.send(:find_consolidation, doc("#{dir}/jp-noncons-2014.xbrl"))
+          expect(consolidation).to eq("NonConsolidated")
+        end
+      end
+
+      describe ".read" do
+        context '日本会計基準' do
+          context "連結" do
+            let(:xbrl) { (ResultsForecast.read doc("#{dir}/jp-cons-2012.xbrl"))[:results_forecast][1] }
+
+            it do
+              expect(xbrl[:code]).to eq('4368')
+              expect(xbrl[:year]).to eq(2012)
+              expect(xbrl[:month]).to eq(3)
+              expect(xbrl[:quarter]).to eq(4)
+
+              expect(xbrl[:forecast_net_sales]).to eq(28300)
+              expect(xbrl[:forecast_operating_income]).to eq(3850)
+              expect(xbrl[:forecast_ordinary_income]).to eq(3700)
+              expect(xbrl[:forecast_net_income]).to eq(2400)
+              expect(xbrl[:forecast_net_income_per_share]).to eq(380.87)
+
+              expect(xbrl[:previous_forecast_net_sales]).to eq(30300)
+              expect(xbrl[:previous_forecast_operating_income]).to eq(4700)
+              expect(xbrl[:previous_forecast_ordinary_income]).to eq(4400)
+              expect(xbrl[:previous_forecast_net_income]).to eq(3050)
+              expect(xbrl[:previous_forecast_net_income_per_share]).to eq(484.02)
+
+              expect(xbrl[:change_forecast_net_sales]).to eq(-0.066)
+              expect(xbrl[:change_forecast_operating_income]).to eq(-0.181)
+              expect(xbrl[:change_forecast_ordinary_income]).to eq(-0.159)
+              expect(xbrl[:change_forecast_net_income]).to eq(-0.213)
+            end
+          end
+        end
+
+        context '米国会計基準' do
+          context '連結' do
+            let(:xbrl) { (ResultsForecast.read doc("#{dir}/us-cons-2014.xbrl"))[:results_forecast][1] }
+
+            it do
+              expect(xbrl[:code]).to eq('6594')
+              expect(xbrl[:year]).to eq(2014)
+              expect(xbrl[:month]).to eq(3)
+              expect(xbrl[:quarter]).to eq(4)
+
+              expect(xbrl[:forecast_net_sales]).to eq(850000)
+              expect(xbrl[:forecast_operating_income]).to eq(80000)
+              expect(xbrl[:forecast_ordinary_income]).to eq(78000)
+              expect(xbrl[:forecast_net_income]).to eq(55000)
+              expect(xbrl[:forecast_net_income_per_share]).to eq(404.26)
+
+              expect(xbrl[:previous_forecast_net_sales]).to eq(820000)
+              expect(xbrl[:previous_forecast_operating_income]).to eq(75000)
+              expect(xbrl[:previous_forecast_ordinary_income]).to eq(73000)
+              expect(xbrl[:previous_forecast_net_income]).to eq(53500)
+              expect(xbrl[:previous_forecast_net_income_per_share]).to eq(398.72)
+
+              expect(xbrl[:change_forecast_net_sales]).to eq(0.037)
+              expect(xbrl[:change_forecast_operating_income]).to eq(0.067)
+              expect(xbrl[:change_forecast_ordinary_income]).to eq(0.068)
+              expect(xbrl[:change_forecast_net_income]).to eq(0.028)
+            end
+          end
+        end
+
+        context 'IFRS' do
+          context '連結' do
+            let(:xbrl) { (ResultsForecast.read doc("#{dir}/ifrs-cons-2014.xbrl"))[:results_forecast][1] }
+
+            it do
+              expect(xbrl[:code]).to eq('6779')
+              expect(xbrl[:year]).to eq(2014)
+              expect(xbrl[:month]).to eq(3)
+              expect(xbrl[:quarter]).to eq(4)
+
+              expect(xbrl[:forecast_net_sales]).to eq(51000)
+              expect(xbrl[:forecast_operating_income]).to eq(700)
+              expect(xbrl[:forecast_ordinary_income]).to eq(500)
+              expect(xbrl[:forecast_net_income]).to eq(400)
+              expect(xbrl[:forecast_net_income_per_share]).to eq(20.38)
+
+              expect(xbrl[:previous_forecast_net_sales]).to eq(51000)
+              expect(xbrl[:previous_forecast_operating_income]).to eq(1500)
+              expect(xbrl[:previous_forecast_ordinary_income]).to eq(1100)
+              expect(xbrl[:previous_forecast_net_income]).to eq(1000)
+              expect(xbrl[:previous_forecast_net_income_per_share]).to eq(50.95)
+
+#              expect(xbrl[:change_forecast_net_sales]).to eq(0.037)
+              expect(xbrl[:change_forecast_operating_income]).to eq(-0.533)
+              expect(xbrl[:change_forecast_ordinary_income]).to eq(-0.545)
+              expect(xbrl[:change_forecast_net_income]).to eq(-0.6)
+            end
+          end
+        end
+      end
+
+    end
+  end
+end

data/spec/tdnet/summary2_spec.rb

@@ -0,0 +1,247 @@
+require 'spec_helper'
+require 'support/nokogiri_helper'
+
+module LiteXBRL
+  module TDnet
+    describe Summary2 do
+      include NokogiriHelper
+
+      let(:dir) { File.expand_path '../../data/tdnet/summary2', __FILE__ }
+
+      describe ".find_consolidation" do
+        it "非連結" do
+          consolidation = Summary2.send(:find_consolidation, doc("#{dir}/jp-noncons-2014-q4.htm"), Summary2::SEASON_Q4)
+          expect(consolidation).to eq "NonConsolidated"
+        end
+      end
+
+      describe ".context_hash" do
+        let(:consolidation) { 'Consolidated' }
+        let(:season) { 'AccumulatedQ1' }
+        let(:quarter) { 1 }
+
+        it "context" do
+          context_hash = Summary2.send(:context_hash, consolidation, season)
+
+          expect(context_hash[:context_duration]).to eq('CurrentAccumulatedQ1Duration_ConsolidatedMember_ResultMember')
+          expect(context_hash[:context_instant]).to eq('CurrentAccumulatedQ1Instant')
+          expect(context_hash[:context_forecast].call(quarter)).to eq('CurrentYearDuration_ConsolidatedMember_ForecastMember')
+        end
+      end
+
+      describe ".read" do
+        context '日本会計基準' do
+          context "連結・第1四半期" do
+            let(:xbrl) { Summary2.read doc("#{dir}/jp-cons-2014-q1.htm") }
+            let(:summary) { xbrl[:summary] }
+            let(:results_forecast) { xbrl[:results_forecast].first }
+
+            it do
+              expect(summary[:code]).to eq('3046')
+              expect(summary[:year]).to eq(2014)
+              expect(summary[:month]).to eq(8)
+              expect(summary[:quarter]).to eq(1)
+
+              expect(summary[:net_sales]).to eq(8168)
+              expect(summary[:operating_income]).to eq(249)
+              expect(summary[:ordinary_income]).to eq(219)
+              expect(summary[:net_income]).to eq(70)
+              expect(summary[:net_income_per_share]).to eq(2.92)
+
+              expect(summary[:change_in_net_sales]).to eq(0.047)
+              expect(summary[:change_in_operating_income]).to eq(-0.819)
+              expect(summary[:change_in_ordinary_income]).to eq(-0.832)
+              expect(summary[:change_in_net_income]).to eq(-0.909)
+
+              expect(summary[:prior_net_sales]).to eq(7799)
+              expect(summary[:prior_operating_income]).to eq(1377)
+              expect(summary[:prior_ordinary_income]).to eq(1301)
+              expect(summary[:prior_net_income]).to eq(766)
+              expect(summary[:prior_net_income_per_share]).to eq(31.95)
+
+              expect(summary[:change_in_prior_net_sales]).to eq(0.853)
+              expect(summary[:change_in_prior_operating_income]).to eq(6.587)
+              expect(summary[:change_in_prior_ordinary_income]).to eq(6.641)
+              expect(summary[:change_in_prior_net_income]).to be_nil
+
+              expect(results_forecast[:forecast_net_sales]).to eq(40600)
+              expect(results_forecast[:forecast_operating_income]).to eq(6800)
+              expect(results_forecast[:forecast_ordinary_income]).to eq(6850)
+              expect(results_forecast[:forecast_net_income]).to eq(3900)
+              expect(results_forecast[:forecast_net_income_per_share]).to eq(162.66)
+
+              expect(results_forecast[:change_in_forecast_net_sales]).to eq(0.111)
+              expect(results_forecast[:change_in_forecast_operating_income]).to eq(0.093)
+              expect(results_forecast[:change_in_forecast_ordinary_income]).to eq(0.167)
+              expect(results_forecast[:change_in_forecast_net_income]).to eq(0.141)
+            end
+          end
+
+          context "連結・第4四半期" do
+            let(:xbrl) { Summary2.read doc("#{dir}/jp-cons-2013-q4.htm") }
+            let(:summary) { xbrl[:summary] }
+            let(:results_forecast) { xbrl[:results_forecast].first }
+
+            it do
+              expect(summary[:code]).to eq('2408')
+              expect(summary[:year]).to eq(2013)
+              expect(summary[:month]).to eq(12)
+              expect(summary[:quarter]).to eq(4)
+
+              expect(summary[:net_sales]).to eq(4691)
+              expect(summary[:operating_income]).to eq(759)
+              expect(summary[:ordinary_income]).to eq(821)
+              expect(summary[:net_income]).to eq(493)
+              expect(summary[:net_income_per_share]).to eq(67.03)
+
+              expect(summary[:change_in_net_sales]).to eq(-0.008)
+              expect(summary[:change_in_operating_income]).to eq(-0.206)
+              expect(summary[:change_in_ordinary_income]).to eq(-0.184)
+              expect(summary[:change_in_net_income]).to eq(-0.147)
+
+              expect(summary[:prior_net_sales]).to eq(4727)
+              expect(summary[:prior_operating_income]).to eq(956)
+              expect(summary[:prior_ordinary_income]).to eq(1005)
+              expect(summary[:prior_net_income]).to eq(579)
+              expect(summary[:prior_net_income_per_share]).to eq(79.73)
+
+              expect(summary[:change_in_prior_net_sales]).to eq(0.008)
+              expect(summary[:change_in_prior_operating_income]).to eq(0.036)
+              expect(summary[:change_in_prior_ordinary_income]).to eq(0.039)
+              expect(summary[:change_in_prior_net_income]).to eq(0.287)
+
+              expect(results_forecast[:forecast_net_sales]).to eq(5064)
+              expect(results_forecast[:forecast_operating_income]).to eq(509)
+              expect(results_forecast[:forecast_ordinary_income]).to eq(530)
+              expect(results_forecast[:forecast_net_income]).to eq(316)
+              expect(results_forecast[:forecast_net_income_per_share]).to eq(42.91)
+
+              expect(results_forecast[:change_in_forecast_net_sales]).to eq(0.079)
+              expect(results_forecast[:change_in_forecast_operating_income]).to eq(-0.329)
+              expect(results_forecast[:change_in_forecast_ordinary_income]).to eq(-0.354)
+              expect(results_forecast[:change_in_forecast_net_income]).to eq(-0.359)
+            end
+          end
+        end
+
+        context '米国会計基準' do
+          context "連結・第4四半期" do
+            let(:xbrl) { Summary2.read doc("#{dir}/us-cons-2014-q4.htm") }
+            let(:summary) { xbrl[:summary] }
+            let(:results_forecast) { xbrl[:results_forecast].first }
+
+            it do
+              expect(summary[:code]).to eq '7203'
+              expect(summary[:year]).to eq 2014
+              expect(summary[:month]).to eq 3
+              expect(summary[:quarter]).to eq 4
+
+              expect(summary[:net_sales]).to eq 25691911
+              expect(summary[:operating_income]).to eq 2292112
+              expect(summary[:ordinary_income]).to eq 2441080
+              expect(summary[:net_income]).to eq 1823119
+              expect(summary[:net_income_per_share]).to eq 575.30
+
+              expect(summary[:change_in_net_sales]).to eq 0.164
+              expect(summary[:change_in_operating_income]).to eq 0.735
+              expect(summary[:change_in_ordinary_income]).to eq 0.739
+              expect(summary[:change_in_net_income]).to eq 0.895
+
+              expect(summary[:prior_net_sales]).to eq 22064192
+              expect(summary[:prior_operating_income]).to eq 1320888
+              expect(summary[:prior_ordinary_income]).to eq 1403649
+              expect(summary[:prior_net_income]).to eq 962163
+              expect(summary[:prior_net_income_per_share]).to eq 303.82
+
+              expect(summary[:change_in_prior_net_sales]).to eq 0.187
+              expect(summary[:change_in_prior_operating_income]).to eq 2.714
+              expect(summary[:change_in_prior_ordinary_income]).to eq 2.243
+              expect(summary[:change_in_prior_net_income]).to eq 2.393
+
+              expect(results_forecast[:forecast_net_sales]).to eq 25700000
+              expect(results_forecast[:forecast_operating_income]).to eq 2300000
+              expect(results_forecast[:forecast_ordinary_income]).to eq 2390000
+              expect(results_forecast[:forecast_net_income]).to eq 1780000
+              expect(results_forecast[:forecast_net_income_per_share]).to eq 561.56
+
+              expect(results_forecast[:change_in_forecast_net_sales]).to eq 0.0
+              expect(results_forecast[:change_in_forecast_operating_income]).to eq 0.003
+              expect(results_forecast[:change_in_forecast_ordinary_income]).to eq -0.021
+              expect(results_forecast[:change_in_forecast_net_income]).to eq -0.024
+            end
+          end
+        end
+
+        context 'IFRS' do
+          let(:xbrl) { Summary2.read doc("#{dir}/ifrs-cons-2013-q4.htm") }
+          let(:summary) { xbrl[:summary] }
+          let(:results_forecast) { xbrl[:results_forecast].first }
+
+          it do
+            expect(summary[:code]).to eq('8923')
+            expect(summary[:year]).to eq(2013)
+            expect(summary[:month]).to eq(11)
+            expect(summary[:quarter]).to eq(4)
+
+            expect(summary[:net_sales]).to eq(35070)
+            expect(summary[:operating_income]).to eq(3909)
+            expect(summary[:ordinary_income]).to eq(3217)
+            expect(summary[:net_income]).to eq(2003)
+            expect(summary[:net_income_per_share]).to eq(42.99)
+
+            expect(summary[:change_in_net_sales]).to eq(0.449)
+            expect(summary[:change_in_operating_income]).to eq(0.369)
+            expect(summary[:change_in_ordinary_income]).to eq(0.45)
+            expect(summary[:change_in_net_income]).to eq(0.367)
+
+            expect(summary[:prior_net_sales]).to eq(24195)
+            expect(summary[:prior_operating_income]).to eq(2856)
+            expect(summary[:prior_ordinary_income]).to eq(2218)
+            expect(summary[:prior_net_income]).to eq(1465)
+            expect(summary[:prior_net_income_per_share]).to eq(32.07)
+
+#            expect(xbrl.change_in_prior_net_sales).to eq(0.008)
+#            expect(xbrl.change_in_prior_operating_income).to eq(0.036)
+#            expect(xbrl.change_in_prior_ordinary_income).to eq(0.039)
+#            expect(xbrl.change_in_prior_net_income).to eq(0.287)
+
+            expect(results_forecast[:forecast_net_sales]).to eq(41817)
+            expect(results_forecast[:forecast_operating_income]).to eq(4618)
+            expect(results_forecast[:forecast_ordinary_income]).to eq(3800)
+            expect(results_forecast[:forecast_net_income]).to eq(2309)
+            expect(results_forecast[:forecast_net_income_per_share]).to eq(47.82)
+
+            expect(results_forecast[:change_in_forecast_net_sales]).to eq(0.192)
+            expect(results_forecast[:change_in_forecast_operating_income]).to eq(0.181)
+            expect(results_forecast[:change_in_forecast_ordinary_income]).to eq(0.181)
+            expect(results_forecast[:change_in_forecast_net_income]).to eq(0.153)
+          end
+        end
+      end
+
+      describe '.read_company' do
+        context '日本会計基準' do
+          let(:xbrl) { Summary2.parse_company str("#{dir}/jp-cons-2014-q1.htm") }
+
+          it do
+            expect(xbrl.company_name).to eq("株式会社 ジェイアイエヌ")
+          end
+        end
+      end
+
+      describe "#attributes_company" do
+        it do
+          summary = Summary2.new
+          summary.code = "1111"
+          summary.company_name = "aaa"
+
+          attr = summary.attributes_company
+
+          expect(attr[:code]).to eq("1111")
+          expect(attr[:company_name]).to eq("aaa")
+        end
+      end
+
+    end
+  end
+end