arelle-release 2.17.1__py3-none-any.whl → 2.37.71__py3-none-any.whl

arelle/plugin/validate/NL/ValidationPluginExtension.py

@@ -2,23 +2,33 @@
 See COPYRIGHT.md for copyright information.
 """
 from __future__ import annotations
+from typing import Any
 
+from arelle.Cntlr import Cntlr
+from arelle.ModelDocument import LoadingException, ModelDocument
 from arelle.ModelValue import qname
+from arelle.ModelXbrl import ModelXbrl
 from arelle.ValidateXbrl import ValidateXbrl
 from arelle.typing import TypeGetText
 from arelle.utils.validate.ValidationPlugin import ValidationPlugin
-from .DisclosureSystems import DISCLOSURE_SYSTEM_NT16, DISCLOSURE_SYSTEM_NT17, DISCLOSURE_SYSTEM_NT18
+from .DisclosureSystems import (DISCLOSURE_SYSTEM_NT16, DISCLOSURE_SYSTEM_NT17, DISCLOSURE_SYSTEM_NT18,
+                                DISCLOSURE_SYSTEM_NT19, DISCLOSURE_SYSTEM_NL_INLINE_2024,
+                                DISCLOSURE_SYSTEM_NL_INLINE_2024_GAAP_OTHER)
 from .PluginValidationDataExtension import PluginValidationDataExtension
 
 _: TypeGetText
 
 
 class ValidationPluginExtension(ValidationPlugin):
-    def newPluginData(self, validateXbrl: ValidateXbrl) -> PluginValidationDataExtension:
+    def newPluginData(self, cntlr: Cntlr, validateXbrl: ValidateXbrl | None) -> PluginValidationDataExtension:
+        assert validateXbrl is not None
         disclosureSystem = validateXbrl.disclosureSystem.name
         if disclosureSystem == DISCLOSURE_SYSTEM_NT16:
+            ifrsNamespace = None
             jenvNamespace = 'http://www.nltaxonomie.nl/nt16/jenv/20211208/dictionary/jenv-bw2-data'
             kvkINamespace = 'http://www.nltaxonomie.nl/nt16/kvk/20211208/dictionary/kvk-data'
+            nlTypesNamespace = 'http://www.nltaxonomie.nl/nt16/sbr/20210301/dictionary/nl-types'
+            rjNamespace = None
             entrypointRoot = 'http://www.nltaxonomie.nl/nt16/kvk/20211208/entrypoints/'
             entrypoints = {entrypointRoot + e for e in [
                 'kvk-rpt-jaarverantwoording-2021-ifrs-full.xsd',
@@ -52,8 +62,11 @@ class ValidationPluginExtension(ValidationPlugin):
                 'kvk-rpt-jaarverantwoording-2021-nlgaap-zorginstellingen.xsd',
             ]}
         elif disclosureSystem == DISCLOSURE_SYSTEM_NT17:
+            ifrsNamespace = None
             jenvNamespace = 'http://www.nltaxonomie.nl/nt17/jenv/20221214/dictionary/jenv-bw2-data'
             kvkINamespace = 'http://www.nltaxonomie.nl/nt17/kvk/20221214/dictionary/kvk-data'
+            nlTypesNamespace = 'http://www.nltaxonomie.nl/nt17/sbr/20220301/dictionary/nl-types'
+            rjNamespace = None
             entrypointRoot = 'http://www.nltaxonomie.nl/nt17/kvk/20221214/entrypoints/'
             entrypoints = {entrypointRoot + e for e in [
                 'kvk-rpt-jaarverantwoording-2022-ifrs-full.xsd',
@@ -88,9 +101,12 @@ class ValidationPluginExtension(ValidationPlugin):
                 'kvk-rpt-jaarverantwoording-2022-nlgaap-zorginstellingen.xsd',
             ]}
         elif disclosureSystem == DISCLOSURE_SYSTEM_NT18:
-            jenvNamespace = 'http://www.nltaxonomie.nl/nt18/jenv/20231213.b/dictionary/jenv-bw2-data'
-            kvkINamespace = 'http://www.nltaxonomie.nl/nt18/kvk/20231213.b/dictionary/kvk-data'
-            entrypointRoot = 'http://www.nltaxonomie.nl/nt18/kvk/20231213.b/entrypoints/'
+            ifrsNamespace = None
+            jenvNamespace = 'http://www.nltaxonomie.nl/nt18/jenv/20231213/dictionary/jenv-bw2-data'
+            kvkINamespace = 'http://www.nltaxonomie.nl/nt18/kvk/20231213/dictionary/kvk-data'
+            nlTypesNamespace = 'http://www.nltaxonomie.nl/nt18/sbr/20230301/dictionary/nl-types'
+            rjNamespace = None
+            entrypointRoot = 'http://www.nltaxonomie.nl/nt18/kvk/20231213/entrypoints/'
             entrypoints = {entrypointRoot + e for e in [
                 'kvk-rpt-jaarverantwoording-2023-ifrs-full.xsd',
                 'kvk-rpt-jaarverantwoording-2023-ifrs-geconsolideerd-nlgaap-enkelvoudig.xsd',
@@ -123,17 +139,106 @@ class ValidationPluginExtension(ValidationPlugin):
                 'kvk-rpt-jaarverantwoording-2023-nlgaap-verzekeringsmaatschappijen.xsd',
                 'kvk-rpt-jaarverantwoording-2023-nlgaap-zorginstellingen.xsd',
             ]}
+        elif disclosureSystem == DISCLOSURE_SYSTEM_NT19:
+            ifrsNamespace = None
+            jenvNamespace = 'http://www.nltaxonomie.nl/nt19/jenv/20241211/dictionary/jenv-bw2-data'
+            kvkINamespace = 'http://www.nltaxonomie.nl/nt19/kvk/20241211/dictionary/kvk-data'
+            nlTypesNamespace = 'http://www.nltaxonomie.nl/nt19/sbr/20240301/dictionary/nl-types'
+            rjNamespace = None
+            entrypointRoot = 'http://www.nltaxonomie.nl/nt19/kvk/20241211/entrypoints/'
+            entrypoints = {entrypointRoot + e for e in [
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-banken.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-beleggingsentiteiten.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-cooperaties.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-cv-vof.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-fondsenwervende-organisaties-klein.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-fondsenwervende-organisaties.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-groot-verticaal.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-groot.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-klein-publicatiestukken.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-klein-verticaal-publicatiestukken.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-klein-verticaal.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-klein.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-micro-publicatiestukken.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-micro.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-middelgroot-plus.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-middelgroot-publicatiestukken.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-middelgroot-verticaal-publicatiestukken.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-middelgroot-verticaal.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-middelgroot.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-organisaties-zonder-winststreven-klein.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-organisaties-zonder-winststreven.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-pensioenfondsen.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-premiepensioeninstellingen.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-stichtingen.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-toegelaten-instellingen-volkshuisvesting.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-verzekeringsmaatschappijen.xsd',
+                'kvk-rpt-jaarverantwoording-2024-nlgaap-zorginstellingen.xsd',
+            ]}
+        elif disclosureSystem == DISCLOSURE_SYSTEM_NL_INLINE_2024:
+            ifrsNamespace = 'https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full'
+            jenvNamespace = 'https://www.nltaxonomie.nl/bw2-titel9/2024-12-31/bw2-titel9-cor'
+            kvkINamespace = 'https://www.nltaxonomie.nl/kvk/2024-12-31/kvk-cor'
+            nlTypesNamespace = None
+            rjNamespace = 'https://www.nltaxonomie.nl/rj/2024-12-31/rj-cor'
+            entrypointRoot = 'http://www.nltaxonomie.nl/kvk/2024-12-31/'
+            entrypoints = {entrypointRoot + e for e in [
+                'kvk-annual-report-ifrs-ext.xsd',
+                'kvk-annual-report-nlgaap-ext.xsd',
+            ]}
+        elif disclosureSystem == DISCLOSURE_SYSTEM_NL_INLINE_2024_GAAP_OTHER:
+            ifrsNamespace = 'https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full'
+            jenvNamespace = 'https://www.nltaxonomie.nl/bw2-titel9/2024-12-31/bw2-titel9-cor'
+            kvkINamespace = 'https://www.nltaxonomie.nl/kvk/2024-12-31/kvk-cor'
+            nlTypesNamespace = None
+            rjNamespace = 'https://www.nltaxonomie.nl/rj/2024-12-31/rj-cor'
+            entrypointRoot = 'http://www.nltaxonomie.nl/kvk/2024-12-31/'
+            entrypoints = {entrypointRoot + e for e in [
+                'kvk-annual-report-other-gaap.xsd',
+            ]}
         else:
             raise ValueError(f'Invalid NL disclosure system: {disclosureSystem}')
+        permissibleMandatoryFactsRootAbstracts=frozenset([
+            qname(kvkINamespace, 'AnnualReportFilingInformationTitle'),
+        ]) if kvkINamespace else frozenset()
         return PluginValidationDataExtension(
             self.name,
-            financialReportingPeriodCurrentStartDateQn=qname(f'{{{jenvNamespace}}}FinancialReportingPeriodCurrentStartDate'),
-            financialReportingPeriodCurrentEndDateQn=qname(f'{{{jenvNamespace}}}FinancialReportingPeriodCurrentEndDate'),
-            financialReportingPeriodPreviousStartDateQn=qname(f'{{{jenvNamespace}}}FinancialReportingPeriodPreviousStartDate'),
-            financialReportingPeriodPreviousEndDateQn=qname(f'{{{jenvNamespace}}}FinancialReportingPeriodPreviousEndDate'),
-            documentAdoptionDateQn=qname(f'{{{jenvNamespace}}}DocumentAdoptionDate'),
-            documentAdoptionStatusQn=qname(f'{{{jenvNamespace}}}DocumentAdoptionStatus'),
-            documentResubmissionUnsurmountableInaccuraciesQn=qname(f'{{{kvkINamespace}}}DocumentResubmissionDueToUnsurmountableInaccuracies'),
+            chamberOfCommerceRegistrationNumberQn=qname(jenvNamespace, 'ChamberOfCommerceRegistrationNumber'),
+            documentAdoptionDateQn=qname(jenvNamespace, 'DocumentAdoptionDate'),
+            documentAdoptionStatusQn=qname(jenvNamespace, 'DocumentAdoptionStatus'),
+            documentResubmissionUnsurmountableInaccuraciesQn=qname(kvkINamespace, 'DocumentResubmissionDueToUnsurmountableInaccuracies'),
             entrypointRoot=entrypointRoot,
             entrypoints=entrypoints,
+            financialReportingPeriodQn=qname(jenvNamespace, 'FinancialReportingPeriod'),
+            financialReportingPeriodCurrentStartDateQn=qname(jenvNamespace, 'FinancialReportingPeriodCurrentStartDate'),
+            financialReportingPeriodCurrentEndDateQn=qname(jenvNamespace, 'FinancialReportingPeriodCurrentEndDate'),
+            financialReportingPeriodPreviousStartDateQn=qname(jenvNamespace, 'FinancialReportingPeriodPreviousStartDate'),
+            financialReportingPeriodPreviousEndDateQn=qname(jenvNamespace, 'FinancialReportingPeriodPreviousEndDate'),
+            formattedExplanationItemTypeQn=qname(nlTypesNamespace, 'formattedExplanationItemType') if nlTypesNamespace else None,
+            ifrsIdentifier = 'https://xbrl.ifrs.org',
+            permissibleGAAPRootAbstracts=permissibleMandatoryFactsRootAbstracts | frozenset([
+                qname(jenvNamespace, 'BalanceSheetTitle'),
+                qname(jenvNamespace, 'IncomeStatementTitle'),
+                qname(jenvNamespace, 'StatementOfComprehensiveIncomeTitle'),
+                qname(jenvNamespace, 'EquityStatementOfChangesTitle'),
+                qname(rjNamespace, 'CashFlowStatementTitle'),
+            ]) if jenvNamespace and rjNamespace else frozenset(),
+            permissibleIFRSRootAbstracts=permissibleMandatoryFactsRootAbstracts | frozenset([
+                qname(ifrsNamespace, 'StatementOfFinancialPositionAbstract'),
+                qname(ifrsNamespace, 'IncomeStatementAbstract'),
+                qname(ifrsNamespace, 'StatementOfComprehensiveIncomeAbstract'),
+                qname(ifrsNamespace, 'StatementOfCashFlowsAbstract'),
+                qname(ifrsNamespace, 'StatementOfChangesInEquityAbstract'),
+            ]) if ifrsNamespace else frozenset(),
+            textFormattingSchemaPath='sbr-text-formatting.xsd',
+            textFormattingWrapper='<formattedText xmlns="http://www.nltaxonomie.nl/2017/xbrl/sbr-text-formatting">{}</formattedText>',
         )
+
+    def modelXbrlLoadComplete(self, modelXbrl: ModelXbrl, *args: Any, **kwargs: Any) -> ModelDocument | LoadingException | None:
+        if self.disclosureSystemFromPluginSelected(modelXbrl):
+            disclosureSystem = modelXbrl.modelManager.disclosureSystem.name
+            if disclosureSystem in (DISCLOSURE_SYSTEM_NT16, DISCLOSURE_SYSTEM_NT17, DISCLOSURE_SYSTEM_NT18, DISCLOSURE_SYSTEM_NT19, DISCLOSURE_SYSTEM_NL_INLINE_2024):
+                # Dutch taxonomies prior to 2025 incorrectly used hypercube linkrole for roots instead of dimension linkrole.
+                paramQName = qname('tlbDimRelsUseHcRoleForDomainRoots', noPrefixIsNoNamespace=True)
+                modelXbrl.modelManager.formulaOptions.parameterValues[paramQName] = (None, "true")
+        return None

arelle/plugin/validate/NL/__init__.py

@@ -1,14 +1,14 @@
 """
 See COPYRIGHT.md for copyright information.
 
-Filer Manual Guidelines: https://www.sbr-nl.nl/werken-met-sbr/taxonomie/documentatie-nederlandse-taxonomie
-
-https://sbr-nl.nl/sites/default/files/bestanden/taxonomie/20220101%20KvK%20Filing%20Rules%20NT%2016%20v1_0.pdf
-https://sbr-nl.nl/sites/default/files/bestanden/taxonomie/20230101%20KvK%20Filing%20Rules%20NT17%20v1_1.pdf
-
-https://sbr-nl.nl/sites/default/files/bestanden/taxonomie/SBR%20Filing%20Rules%20NT16%20-%2020210301_0.pdf
-https://sbr-nl.nl/sites/default/files/bestanden/taxonomie/SBR%20Filing%20Rules%20NT17%20-%2020220301__.pdf
-https://sbr-nl.nl/sites/default/files/bestanden/taxonomie/SBR%20Filing%20Rules%20NT18%20-%2020230301_.pdf
+- [Filer Manual Guidelines](https://www.sbr-nl.nl/werken-met-sbr/taxonomie/documentatie-nederlandse-taxonomie)
+- [Kamer van Koophandel Filing Rules - NT16](https://sbr-nl.nl/sites/default/files/bestanden/taxonomie/20220101%20KvK%20Filing%20Rules%20NT%2016%20v1_0.pdf)
+- [Kamer van Koophandel Filing Rules - NT17](https://sbr-nl.nl/sites/default/files/bestanden/taxonomie/20230101%20KvK%20Filing%20Rules%20NT17%20v1_1.pdf)
+- [Kamer van Koophandel Filing Rules - NT19](https://sbr-nl.nl/sites/default/files/bestanden/taxonomie/20240801%20KvK%20Filing%20Rules%20NT19%20v1_0.pdf)
+- [SBR Filing Rules - NT16](https://sbr-nl.nl/sites/default/files/bestanden/taxonomie/SBR%20Filing%20Rules%20NT16%20-%2020210301_0.pdf)
+- [SBR Filing Rules - NT17](https://sbr-nl.nl/sites/default/files/bestanden/taxonomie/SBR%20Filing%20Rules%20NT17%20-%2020220301__.pdf)
+- [SBR Filing Rules - NT18](https://sbr-nl.nl/sites/default/files/bestanden/taxonomie/SBR%20Filing%20Rules%20NT18%20-%2020230301_.pdf)
+- [SBR Filing Rules - NT19](https://sbr-nl.nl/sites/default/files/bestanden/taxonomie/20240301%20SBR%20Filing%20Rules%20NT19.pdf)
 """
 from __future__ import annotations
 
@@ -16,9 +16,11 @@ from pathlib import Path
 from typing import Any
 
 from arelle.ModelDocument import LoadingException, ModelDocument
+from arelle.ModelXbrl import ModelXbrl
+from arelle.ValidateXbrl import ValidateXbrl
 from arelle.Version import authorLabel, copyrightLabel
 from .ValidationPluginExtension import ValidationPluginExtension
-from .rules import br_kvk, fr_kvk, fr_nl
+from .rules import br_kvk, fg_nl, fr_kvk, fr_nl, nl_kvk
 
 PLUGIN_NAME = "Validate NL"
 DISCLOSURE_SYSTEM_VALIDATION_TYPE = "NL"
@@ -28,7 +30,7 @@ validationPlugin = ValidationPluginExtension(
     name=PLUGIN_NAME,
     disclosureSystemConfigUrl=Path(__file__).parent / "resources" / "config.xml",
     validationTypes=[DISCLOSURE_SYSTEM_VALIDATION_TYPE],
-    validationRuleModules=[br_kvk, fr_kvk, fr_nl],
+    validationRuleModules=[br_kvk, fg_nl, fr_kvk, fr_nl, nl_kvk],
 )
 
 
@@ -40,6 +42,12 @@ def disclosureSystemConfigURL(*args: Any, **kwargs: Any) -> str:
     return validationPlugin.disclosureSystemConfigURL
 
 
+def modelXbrlLoadComplete(*args: Any, **kwargs: Any) -> ModelDocument | LoadingException | None:
+    return validationPlugin.modelXbrlLoadComplete(*args, **kwargs)
+
+def validateFinally(*args: Any, **kwargs: Any) -> None:
+    return validationPlugin.validateFinally(*args, **kwargs)
+
 def validateXbrlFinally(*args: Any, **kwargs: Any) -> None:
     return validationPlugin.validateXbrlFinally(*args, **kwargs)
 
@@ -51,7 +59,10 @@ __pluginInfo__ = {
     "license": "Apache-2",
     "author": authorLabel,
     "copyright": copyrightLabel,
+    "import": ("inlineXbrlDocumentSet",),  # import dependent modules
     "DisclosureSystem.Types": disclosureSystemTypes,
     "DisclosureSystem.ConfigURL": disclosureSystemConfigURL,
+    "ModelXbrl.LoadComplete": modelXbrlLoadComplete,
     "Validate.XBRL.Finally": validateXbrlFinally,
+    "ValidateFormula.Finished": validateFinally,
 }

arelle/plugin/validate/NL/resources/config.xml

@@ -4,18 +4,39 @@
         xsi:noNamespaceSchemaLocation="../../../../config/disclosuresystems.xsd">
     <!-- see arelle/config/disclosuresystems.xml for full comments -->
     <DisclosureSystem
-            names="NT18-preview|nt18-preview"
-            description="Checks for NT18 preview"
+            names="NL-INLINE-2024|nl-inline-2024|kvk-inline-2024-preview"
+            description="Checks for NL INLINE 2024. For use with NL GAAP and NL IFRS"
             validationType="NL"
+            exclusiveTypesPattern="EFM|GFM|FERC|HMRC|SBR.NL|EBA|EIOPA|ESEF"
     />
     <DisclosureSystem
-            names="NT17-preview|nt17-preview"
-            description="Checks for NT17 preview"
+            names="NL-INLINE-2024-GAAP-OTHER|nl-inline-2024-gaap-other|kvk-inline-2024-gaap-other-preview"
+            description="Checks for NL INLINE 2024. For use with other GAAP."
             validationType="NL"
+            exclusiveTypesPattern="EFM|GFM|FERC|HMRC|SBR.NL|EBA|EIOPA|ESEF"
     />
     <DisclosureSystem
-            names="NT16-preview|nt16-preview"
-            description="Checks for NT16 preview"
+            names="NT19|nt19|NT19-preview|nt19-preview"
+            description="Checks for NT19"
             validationType="NL"
+            exclusiveTypesPattern="EFM|GFM|FERC|HMRC|SBR.NL|EBA|EIOPA|ESEF"
+    />
+    <DisclosureSystem
+            names="NT18|nt18|NT18-preview|nt18-preview"
+            description="Checks for NT18"
+            validationType="NL"
+            exclusiveTypesPattern="EFM|GFM|FERC|HMRC|SBR.NL|EBA|EIOPA|ESEF"
+    />
+    <DisclosureSystem
+            names="NT17|nt17|NT17-preview|nt17-preview"
+            description="Checks for NT17"
+            validationType="NL"
+            exclusiveTypesPattern="EFM|GFM|FERC|HMRC|SBR.NL|EBA|EIOPA|ESEF"
+    />
+    <DisclosureSystem
+            names="NT16|nt16|NT16-preview|nt16-preview"
+            description="Checks for NT16"
+            validationType="NL"
+            exclusiveTypesPattern="EFM|GFM|FERC|HMRC|SBR.NL|EBA|EIOPA|ESEF"
     />
 </DisclosureSystems>

arelle/plugin/validate/NL/rules/br_kvk.py

@@ -3,21 +3,27 @@ See COPYRIGHT.md for copyright information.
 """
 from __future__ import annotations
 
+from collections.abc import Iterable
 from datetime import date, timedelta
-from typing import Any, cast, Iterable, TYPE_CHECKING
+from typing import TYPE_CHECKING, Any, cast
 
-from regex import regex
+import regex
+from dateutil import relativedelta
 
-from arelle import XmlUtil, XbrlConst
-from arelle.ValidateXbrl import ValidateXbrl
-from arelle.XmlValidate import INVALID
+from arelle import XbrlConst, XmlUtil
+from arelle.ModelObject import ModelObject
 from arelle.typing import TypeGetText
 from arelle.utils.PluginHooks import ValidationHook
 from arelle.utils.validate.Decorator import validation
 from arelle.utils.validate.Validation import Validation
+from arelle.ValidateXbrl import ValidateXbrl
+from arelle.XmlValidate import INVALID
+
 from ..DisclosureSystems import (
     DISCLOSURE_SYSTEM_NT16,
     DISCLOSURE_SYSTEM_NT17,
+    DISCLOSURE_SYSTEM_NT18,
+    DISCLOSURE_SYSTEM_NT19,
 )
 from ..PluginValidationDataExtension import PluginValidationDataExtension
 
@@ -42,6 +48,8 @@ def _getReportingPeriodDateValue(modelXbrl: ModelXbrl, qname: QName) -> date | N
     disclosureSystems=[
         DISCLOSURE_SYSTEM_NT16,
         DISCLOSURE_SYSTEM_NT17,
+        DISCLOSURE_SYSTEM_NT18,
+        DISCLOSURE_SYSTEM_NT19,
     ],
 )
 def rule_br_kvk_2_04(
@@ -49,7 +57,7 @@ def rule_br_kvk_2_04(
     val: ValidateXbrl,
     *args: Any,
     **kwargs: Any,
-) -> Iterable[Validation] | None:
+) -> Iterable[Validation]:
     """
     BR-KVK-2.04: The period in the context MUST correspond to the period of the current or
     previous financial reporting period, or one day before the start of the comparative financial
@@ -118,6 +126,8 @@ def rule_br_kvk_2_04(
     disclosureSystems=[
         DISCLOSURE_SYSTEM_NT16,
         DISCLOSURE_SYSTEM_NT17,
+        DISCLOSURE_SYSTEM_NT18,
+        DISCLOSURE_SYSTEM_NT19,
     ],
 )
 def rule_br_kvk_3_01(
@@ -125,7 +135,7 @@ def rule_br_kvk_3_01(
         val: ValidateXbrl,
         *args: Any,
         **kwargs: Any,
-) -> Iterable[Validation] | None:
+) -> Iterable[Validation]:
     """
     BR-KVK-3.01: A measure element with a namespace prefix that refers to the
     "http://www.xbrl.org/2003/iso4217" namespace MUST appear exactly once in the instance document.
@@ -133,17 +143,20 @@ def rule_br_kvk_3_01(
     modelXbrl = val.modelXbrl
     currencyUnitIds = set()
     currencyMeasures = []
+    units = set()
     for unitId, unit in modelXbrl.units.items():
         for measures in unit.measures:
             for measure in measures:
                 if measure.namespaceURI == 'http://www.xbrl.org/2003/iso4217':
                     currencyUnitIds.add(unitId)
                     currencyMeasures.append(measure)
+                    units.add(unit)
     if len(currencyMeasures) != 1:
         yield Validation.error(
             codes='NL.BR-KVK-3.01',
             msg=_('A measure element with a namespace prefix that refers to the "http://www.xbrl.org/2003/iso4217" '
                   'namespace MUST appear exactly once in the instance document. Units: %(unitIds)s, Measures: %(measures)s'),
+            modelObject=units,
             unitIds=sorted(currencyUnitIds),
             measures=sorted([str(m) for m in currencyMeasures])
         )
@@ -154,6 +167,8 @@ def rule_br_kvk_3_01(
     disclosureSystems=[
         DISCLOSURE_SYSTEM_NT16,
         DISCLOSURE_SYSTEM_NT17,
+        DISCLOSURE_SYSTEM_NT18,
+        DISCLOSURE_SYSTEM_NT19,
     ],
 )
 def rule_br_kvk_4_07(
@@ -161,7 +176,7 @@ def rule_br_kvk_4_07(
         val: ValidateXbrl,
         *args: Any,
         **kwargs: Any,
-) -> Iterable[Validation] | None:
+) -> Iterable[Validation]:
     """
     BR-KVK-4.07: The jenv-bw2-i:FinancialReportingPeriodCurrentEndDate MUST be before the date of filing.
     """
@@ -185,6 +200,8 @@ def rule_br_kvk_4_07(
     disclosureSystems=[
         DISCLOSURE_SYSTEM_NT16,
         DISCLOSURE_SYSTEM_NT17,
+        DISCLOSURE_SYSTEM_NT18,
+        DISCLOSURE_SYSTEM_NT19,
     ],
 )
 def rule_br_kvk_4_10(
@@ -192,7 +209,7 @@ def rule_br_kvk_4_10(
         val: ValidateXbrl,
         *args: Any,
         **kwargs: Any,
-) -> Iterable[Validation] | None:
+) -> Iterable[Validation]:
     """
     BR-KVK-4.10: The jenv-bw2-i:DocumentAdoptionDate MUST NOT be after the date of filing.
     """
@@ -216,6 +233,8 @@ def rule_br_kvk_4_10(
     disclosureSystems=[
         DISCLOSURE_SYSTEM_NT16,
         DISCLOSURE_SYSTEM_NT17,
+        DISCLOSURE_SYSTEM_NT18,
+        DISCLOSURE_SYSTEM_NT19,
     ],
 )
 def rule_br_kvk_4_12(
@@ -223,7 +242,7 @@ def rule_br_kvk_4_12(
         val: ValidateXbrl,
         *args: Any,
         **kwargs: Any,
-) -> Iterable[Validation] | None:
+) -> Iterable[Validation]:
     """
     BR-KVK-4.12: For a corrected annual report, an annual report to be corrected
     MUST be filed with the Trade Register.
@@ -252,6 +271,8 @@ def rule_br_kvk_4_12(
     disclosureSystems=[
         DISCLOSURE_SYSTEM_NT16,
         DISCLOSURE_SYSTEM_NT17,
+        DISCLOSURE_SYSTEM_NT18,
+        DISCLOSURE_SYSTEM_NT19,
     ],
 )
 def rule_br_kvk_4_16(
@@ -259,7 +280,7 @@ def rule_br_kvk_4_16(
         val: ValidateXbrl,
         *args: Any,
         **kwargs: Any,
-) -> Iterable[Validation] | None:
+) -> Iterable[Validation]:
     """
     BR-KVK-4.16: A corrected financial statement MUST be established.
     If kvk-i:DocumentResubmissionDueToUnsurmountableInaccuracies is "Ja" (Yes),
@@ -292,6 +313,41 @@ def rule_br_kvk_4_16(
     disclosureSystems=[
         DISCLOSURE_SYSTEM_NT16,
         DISCLOSURE_SYSTEM_NT17,
+        DISCLOSURE_SYSTEM_NT18,
+        DISCLOSURE_SYSTEM_NT19,
+    ],
+)
+def rule_br_kvk_4_17(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    BR-KVK-4.17: The current and previous financial reporting period MUST be less than 2 years.
+    """
+    modelXbrl = val.modelXbrl
+    current_period_end = _getReportingPeriodDateValue(modelXbrl, pluginData.financialReportingPeriodCurrentEndDateQn)
+    previous_period_start = _getReportingPeriodDateValue(modelXbrl, pluginData.financialReportingPeriodPreviousStartDateQn)
+    if current_period_end is not None and previous_period_start is not None:
+        delta = relativedelta.relativedelta(current_period_end, previous_period_start)
+        if (delta.years == 2 and (delta.months > 0 or delta.days > 0)) or delta.years > 2:
+            yield Validation.error(
+                codes='NL.BR-KVK-4.17',
+                msg=_('The current and previous financial reporting period MUST be less than 2 years. '
+                      'Previous Period Start: %(start)s  Current Period End: %(end)s '),
+                start=previous_period_start,
+                end=current_period_end
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[
+        DISCLOSURE_SYSTEM_NT16,
+        DISCLOSURE_SYSTEM_NT17,
+        DISCLOSURE_SYSTEM_NT18,
+        DISCLOSURE_SYSTEM_NT19,
     ],
 )
 def rule_br_kvk_4_20(
@@ -299,7 +355,7 @@ def rule_br_kvk_4_20(
         val: ValidateXbrl,
         *args: Any,
         **kwargs: Any,
-) -> Iterable[Validation] | None:
+) -> Iterable[Validation]:
     """
     BR-KVK-4.20: Each date in an XBRL instance MUST be a valid date. The date is in format YYYY-MM-DD.
     """
@@ -307,12 +363,16 @@ def rule_br_kvk_4_20(
     pattern = regex.compile(r"\s*[0-9]{4}-[0-9]{2}-[0-9]{2}\s*$")
     # Check period date values
     for contextId, context in modelXbrl.contexts.items():
-        for contextElement in context:
-            if contextElement.elementQname != XbrlConst.qnXbrliPeriod:
+        for contextChild in context:
+            if not isinstance(contextChild, ModelObject):
+                continue
+            if contextChild.elementQname != XbrlConst.qnXbrliPeriod:
                 continue
-            for periodElement in contextElement:
-                xValid = getattr(periodElement, 'xValid', None)
-                sValue = getattr(periodElement, 'sValue', None)
+            for periodChild in contextChild:
+                if not isinstance(periodChild, ModelObject):
+                    continue
+                xValid = getattr(periodChild, 'xValid', None)
+                sValue = getattr(periodChild, 'sValue', None)
                 if (xValid == INVALID) or \
                         (sValue is not None and pattern.match(str(sValue))) is None:
                     yield Validation.error(
@@ -320,11 +380,11 @@ def rule_br_kvk_4_20(
                         msg=_('Each date in an XBRL instance MUST be a valid date. '
                               'Date parsing for %(periodElement)s in context "%(contextId)s" with value "%(periodValue)s" '
                               'failed with message: "%(valueError)s" '),
-                        modelObject=periodElement,
+                        modelObject=periodChild,
                         contextId=contextId,
-                        periodElement=periodElement.qname.localName,
-                        periodValue=periodElement.sValue,
-                        valueError=getattr(periodElement, 'xValueError', None) or 'does not match YYYY-MM-DD',
+                        periodElement=periodChild.qname.localName,
+                        periodValue=periodChild.sValue,
+                        valueError=getattr(periodChild, 'xValueError', None) or 'does not match YYYY-MM-DD',
                     )
     # Check date fact values
     for fact in modelXbrl.factsByDatatype(notStrict=True, typeQname=XbrlConst.qnXbrliDateItemType) or []: