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

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

@@ -0,0 +1,2182 @@
+"""
+See COPYRIGHT.md for copyright information.
+"""
+from __future__ import annotations
+
+from collections import defaultdict
+from collections.abc import Iterable
+from datetime import date
+from typing import TYPE_CHECKING, Any, cast
+
+import regex
+from lxml.etree import Element
+
+from arelle import ModelDocument, XbrlConst, XmlUtil
+from arelle.LinkbaseType import LinkbaseType
+from arelle.ModelDtsObject import ModelConcept, ModelLink, ModelResource, ModelType
+from arelle.ModelInstanceObject import ModelInlineFact
+from arelle.ModelObject import ModelObject
+from arelle.PrototypeDtsObject import PrototypeObject
+from arelle.typing import TypeGetText
+from arelle.utils.PluginHooks import ValidationHook
+from arelle.utils.validate.Decorator import validation
+from arelle.utils.validate.DetectScriptsInXhtml import containsScriptMarkers
+from arelle.utils.validate.ESEFImage import ImageValidationParameters, validateImage
+from arelle.utils.validate.Validation import Validation
+from arelle.ValidateDuplicateFacts import getAspectEqualFacts, getDuplicateFactSets, getHashEquivalentFactGroups
+from arelle.ValidateXbrl import ValidateXbrl
+from arelle.XbrlConst import parentChild, standardLabel
+from arelle.XmlValidateConst import VALID
+
+from ..DisclosureSystems import (
+    ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+    NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+    NL_INLINE_GAAP_OTHER_DISCLOSURE_SYSTEMS,
+)
+from ..PluginValidationDataExtension import (
+    ALLOWABLE_LANGUAGES,
+    DEFAULT_MEMBER_ROLE_URI,
+    DISALLOWED_IXT_NAMESPACES,
+    EFFECTIVE_KVK_GAAP_IFRS_ENTRYPOINT_FILES,
+    EFFECTIVE_KVK_GAAP_OTHER_ENTRYPOINT_FILES,
+    MAX_REPORT_PACKAGE_SIZE_MBS,
+    NON_DIMENSIONALIZED_LINE_ITEM_LINKROLES,
+    QN_DOMAIN_ITEM_TYPES,
+    SUPPORTED_IMAGE_TYPES_BY_IS_FILE,
+    TAXONOMY_URLS_BY_YEAR,
+    XBRLI_IDENTIFIER_PATTERN,
+    XBRLI_IDENTIFIER_SCHEMA,
+    PluginValidationDataExtension,
+)
+
+if TYPE_CHECKING:
+    from arelle.ModelValue import QName
+    from arelle.ModelXbrl import ModelXbrl
+
+_: TypeGetText
+
+DOCTYPE_XHTML_PATTERN = regex.compile(r"^<!(?:DOCTYPE\s+)\s*html(?:PUBLIC\s+)?(?:.*-//W3C//DTD\s+(X?HTML)\s)?.*>$", regex.IGNORECASE)
+
+
+def _getReportingPeriodDateValue(modelXbrl: ModelXbrl, qname: QName) -> date | None:
+    facts = modelXbrl.factsByQname.get(qname)
+    if facts and len(facts) == 1:
+        datetimeValue = XmlUtil.datetimeValue(next(iter(facts)))
+        if datetimeValue:
+            return datetimeValue.date()
+    return None
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_1_1_1(
+    pluginData: PluginValidationDataExtension,
+    val: ValidateXbrl,
+    *args: Any,
+    **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.1.1.1: xbrli:identifier content to match KVK number format that must consist of 8 consecutive digits;
+    first two digits must not be '00'.
+    """
+    entityIdentifierValues = val.modelXbrl.entityIdentifiersInDocument()
+    for entityId in entityIdentifierValues:
+        if not XBRLI_IDENTIFIER_PATTERN.match(entityId[1]):
+            yield Validation.error(
+                codes='NL.NL-KVK-RTS_Annex_IV_Par_2_G3-1-1_1.invalidIdentifierFormat',
+                msg=_('xbrli:identifier content to match KVK number format that must consist of 8 consecutive digits. '
+                      'Additionally the first two digits must not be "00".'),
+                modelObject = val.modelXbrl
+            )
+            return
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_1_1_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.1.1.2: Scheme attribute of xbrli:identifier must be http://www.kvk.nl/kvk-id.
+    """
+    entityIdentifierValues = val.modelXbrl.entityIdentifiersInDocument()
+    for entityId in entityIdentifierValues:
+        if XBRLI_IDENTIFIER_SCHEMA != entityId[0]:
+            yield Validation.error(
+                codes='NL.NL-KVK-RTS_Annex_IV_Par_2_G3-1-1_2.invalidIdentifier',
+                msg=_('The scheme attribute of the xbrli:identifier does not match the required content. '
+                      'This should be "http://www.kvk.nl/kvk-id".'),
+                modelObject = val.modelXbrl
+            )
+            return
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_1_2_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.1.2.1: xbrli:startDate, xbrli:endDate, xbrli:instant formatted as yyyy-mm-dd without time.
+    """
+    contextsWithPeriodTime = pluginData.getContextsWithPeriodTime(val.modelXbrl)
+    if len(contextsWithPeriodTime) !=0:
+        yield Validation.error(
+            codes='NL.NL-KVK-3.1.2.1.periodWithTimeContent',
+            msg=_('xbrli:startDate, xbrli:endDate, xbrli:instant must be formatted as yyyy-mm-dd without time'),
+            modelObject = contextsWithPeriodTime
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_1_2_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.1.2.1: xbrli:startDate, xbrli:endDate, xbrli:instant format to be formatted as yyyy-mm-dd without time zone.
+    """
+    contextsWithPeriodTimeZone = pluginData.getContextsWithPeriodTimeZone(val.modelXbrl)
+    if len(contextsWithPeriodTimeZone) !=0:
+            yield Validation.error(
+                codes='NL.NL-KVK-3.1.2.2.periodWithTimeZone',
+                msg=_('xbrli:startDate, xbrli:endDate, xbrli:instant must be formatted as yyyy-mm-dd without time zone'),
+                modelObject = contextsWithPeriodTimeZone
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_1_3_1 (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.1.3.1: xbrli:segment must not be used in contexts.
+    """
+    contextsWithSegments = pluginData.getContextsWithSegments(val.modelXbrl)
+    if len(contextsWithSegments) !=0:
+        yield Validation.error(
+            codes='NL.NL-KVK-3.1.3.1.segmentUsed',
+            msg=_('xbrli:segment must not be used in contexts.'),
+            modelObject = contextsWithSegments
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_1_3_2 (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.1.3.2: xbrli:scenario must only contain content defined in XBRL Dimensions specification.
+    """
+    contextsWithImproperContent = pluginData.getContextsWithImproperContent(val.modelXbrl)
+    if len(contextsWithImproperContent) !=0:
+        yield Validation.error(
+            codes='NL.NL-KVK-3.1.3.2.scenarioContainsNotAllowedContent',
+            msg=_('xbrli:scenario must only contain content defined in XBRL Dimensions specification.'),
+            modelObject = contextsWithImproperContent
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_1_4_1 (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+     NL-KVK.3.1.4.1: All entity identifiers and schemes must have identical content.
+    """
+    entityIdentifierValues = val.modelXbrl.entityIdentifiersInDocument()
+    if len(entityIdentifierValues) >1:
+        yield Validation.error(
+            codes='NL.NL-KVK-RTS_Annex_IV_Par_1_G3-1-4_1.multipleIdentifiers',
+            msg=_('All entity identifiers and schemes must have identical content.'),
+            modelObject = entityIdentifierValues
+        )
+
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_1_4_2 (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.1.4.2: xbrli:identifier value must be identical to bw2-titel9:ChamberOfCommerceRegistrationNumber fact value.
+    """
+    registrationNumberFacts = val.modelXbrl.factsByQname.get(pluginData.chamberOfCommerceRegistrationNumberQn, set())
+    if len(registrationNumberFacts) > 0:
+        regFact = next(iter(registrationNumberFacts))
+        if regFact.xValid >= VALID and regFact.xValue != regFact.context.entityIdentifier[1]:
+            yield Validation.error(
+                codes='NL.NL-KVK-RTS_Annex_IV_Par_1_G3-1-4_2.nonIdenticalIdentifier',
+                msg=_("xbrli:identifier value must be identical to bw2-titel9:ChamberOfCommerceRegistrationNumber fact value.").format(
+                    regFact.xValue,
+                    regFact.context.entityIdentifier[1]
+                ),
+                modelObject=regFact
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_2_1_1 (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.2.1.1: precision should not be used on numeric facts.
+    """
+    factsWithPrecision = []
+    for fact in val.modelXbrl.facts:
+        if fact is not None and fact.isNumeric and fact.precision:
+            factsWithPrecision.append(fact)
+    if len(factsWithPrecision) >0:
+        yield Validation.error(
+            codes='NL.NL-KVK-3.2.1.1.precisionAttributeUsed',
+            msg=_('Precision should not be used on numeric facts.'),
+            modelObject = factsWithPrecision
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_2_3_1 (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.2.3.1: Transformation Registry 4 or newer are allowed. Everything else is prohibited.
+    """
+    transformRegistryErrors = []
+    for fact in val.modelXbrl.facts:
+        if isinstance(fact, ModelInlineFact):
+            if fact.format is not None and fact.format.namespaceURI in DISALLOWED_IXT_NAMESPACES:
+                transformRegistryErrors.append(fact)
+    if len(transformRegistryErrors) >0:
+        yield Validation.error(
+            codes='NL.NL-KVK.3.2.3.1.incorrectTransformationRuleApplied',
+            msg=_('Transformation Registry 4 or newer are allowed. Everything else is prohibited.'),
+            modelObject = transformRegistryErrors
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_2_4_1 (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.2.4.1: Inconsistent numeric facts are prohibited.
+    """
+    problematicFacts= []
+    numericFacts = [fact for fact in val.modelXbrl.facts if fact is not None and fact.isNumeric]
+    if len(numericFacts) > 0:
+        for duplicateFactSet in getDuplicateFactSets(numericFacts, False):
+            if duplicateFactSet.areAnyInconsistent:
+                for fact in duplicateFactSet:
+                    problematicFacts.append(fact)
+    if len(problematicFacts) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.3.2.4.1.inconsistentDuplicateNumericFactInInlineXbrlDocument',
+            msg=_('Inconsistent numeric facts are prohibited.'),
+            modelObject = problematicFacts
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_2_4_2 (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.2.4.2: Inconsistent non-numeric facts are prohibited.
+    """
+    problematicFacts = []
+    nonNumericFacts = [fact for fact in val.modelXbrl.facts if fact is not None and not fact.isNumeric]
+    if len(nonNumericFacts) > 0:
+        for duplicateFactSet in getDuplicateFactSets(nonNumericFacts, False):
+            if duplicateFactSet.areAnyInconsistent:
+                for fact in duplicateFactSet:
+                    problematicFacts.append(fact)
+    if len(problematicFacts) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.3.2.4.2.inconsistentDuplicateNonnumericFactInInlineXbrlDocument',
+            msg=_('Inconsistent non-numeric facts are prohibited.'),
+            modelObject = problematicFacts
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_2_7_1 (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.2.7.1: Ensure that any block-tagged facts of type textBlockItemType are assigned @escape="true",
+    while other data types (e.g., xbrli:stringItemType) are assigned @escape="false".
+    """
+    improperlyEscapedFacts = []
+    for fact in val.modelXbrl.facts:
+        if isinstance(fact, ModelInlineFact) and  fact.concept is not None and fact.isEscaped != fact.concept.isTextBlock:
+            improperlyEscapedFacts.append(fact)
+    if len(improperlyEscapedFacts) >0:
+        yield Validation.error(
+            codes='NL.NL-KVK.3.2.7.1.improperApplicationOfEscapeAttribute',
+            msg=_('Ensure that any block-tagged facts of type textBlockItemType are assigned @escape="true", '
+                  'while other data types (e.g., xbrli:stringItemType) are assigned @escape="false".'),
+            modelObject = improperlyEscapedFacts
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_2_8_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.2.8.1: Include unique @id attribute for each tagged fact
+    """
+    errors = {fact for fact in val.modelXbrl.facts if not fact.id}
+    if len(errors) > 0:
+        yield Validation.warning(
+            codes='NL.NL-KVK.3.2.8.1',
+            msg=_('All facts should include an id attribute'),
+            modelObject=errors
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_3_1_1 (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.3.1.1: Ensure that every nonempty <link:footnote> element is associated with at least one fact in the XBRL document.
+    """
+    orphanedFootnotes = pluginData.getOrphanedFootnotes(val.modelXbrl)
+    if len(orphanedFootnotes) >0:
+        yield Validation.error(
+            codes='NL.NL-KVK.3.3.1.1.unusedFootnote',
+            msg=_('Ensure that every nonempty <link:footnote> element is associated with at least one fact in the XBRL document.'),
+            modelObject = orphanedFootnotes
+        )
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_3_1_2 (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.3.1.2: The xml:lang attribute of each footnote matches the language of at least one textual fact.
+    """
+    noMatchLangFootnotes = pluginData.getNoMatchLangFootnotes(val.modelXbrl)
+    if len(noMatchLangFootnotes) >0:
+        yield Validation.error(
+            codes='NL.NL-KVK.3.3.1.2.footnoteInLanguagesOtherThanLanguageOfContentOfAnyTextualFact',
+            msg=_('The xml:lang attribute of each footnote matches the language of at least one textual fact.'),
+            modelObject = noMatchLangFootnotes
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_3_1_3 (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.3.1.3: At least one footnote in the footnote relationship is in the language of the report.
+    """
+    factLangFootnotes = pluginData.getFactLangFootnotes(val.modelXbrl)
+    reportXmlLang = pluginData.getReportXmlLang(val.modelXbrl)
+    nonDefLangFtFacts = set(f for f,langs in factLangFootnotes.items() if reportXmlLang not in langs)
+    if len(nonDefLangFtFacts) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.3.3.1.3.footnoteOnlyInLanguagesOtherThanLanguageOfAReport',
+            msg=_('At least one footnote must have the same language as the report\'s language.'),
+            modelObject=nonDefLangFtFacts
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_4_1_1 (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.4.1.1: ix:tuple element should not be used in the Inline XBRL document.
+    """
+    tuples = pluginData.getTupleElements(val.modelXbrl)
+    if len(tuples) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.3.4.1.1.tupleElementUsed',
+            msg=_('ix:tuple element should not be used in the Inline XBRL document.'),
+            modelObject=tuples
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_4_1_2 (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.4.1.2: ix:fraction element should not be used in the Inline XBRL document.
+    """
+    fractions = pluginData.getFractionElements(val.modelXbrl)
+    if len(fractions) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.3.4.1.2.fractionElementUsed',
+            msg=_('ix:fraction element should not be used in the Inline XBRL document.'),
+            modelObject=fractions
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_4_1_3 (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.4.1.3: The ix:hidden section should not include elements that are eligible for transformation
+    according to the latest recommended Transformation Rules Registry.
+    """
+    facts = pluginData.getEligibleForTransformHiddenFacts(val.modelXbrl)
+    if len(facts) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.3.4.1.3.transformableElementIncludedInHiddenSection',
+            msg=_('The ix:hidden section should not include elements that are eligible for transformation '
+                  'according to the latest recommended Transformation Rules Registry.'),
+            modelObject=facts
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_4_1_4 (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.4.1.4: ix:hidden section should not contain a fact whose @id attribute is not applied on any ix-hidden style.
+    """
+    facts = pluginData.getRequiredToDisplayFacts(val.modelXbrl)
+    if len(facts) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.3.4.1.4.factInHiddenSectionNotInReport',
+            msg=_('ix:hidden section should not contain a fact whose @id attribute is not applied on any -ix-hidden style.'),
+            modelObject=facts
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_4_1_5 (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.4.1.5: ix:hidden section should not contain a fact whose @id attribute is not applied on any ix-hidden style.
+    """
+    facts = pluginData.getHiddenFactsOutsideHiddenSection(val.modelXbrl)
+    if len(facts) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.3.4.1.5.kvkIxHiddenStyleNotLinkingFactInHiddenSection',
+            msg=_('Review for -ix-hidden style identifies @id attribute of a fact that is not in ix:hidden section'),
+            modelObject=facts
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_4_2_1 (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.4.2.1: Review if xml:base and <base> elements are present in the Inline XBRL document.
+    """
+    baseElements = pluginData.getBaseElements(val.modelXbrl)
+    if len(baseElements) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.3.4.2.1.htmlOrXmlBaseUsed',
+            msg=_('The HTML <base> elements and xml:base attributes MUST NOT be used in the Inline XBRL document'),
+            modelObject=baseElements
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_5_1_1_non_img (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.5.1.1: Resources embedded or referenced by the XHTML document and its inline XBRL MUST NOT contain executable code.
+    """
+
+    executableElements = []
+    for ixdsHtmlRootElt in val.modelXbrl.ixdsHtmlElements:
+        for elt in ixdsHtmlRootElt.iter(Element):
+            if containsScriptMarkers(elt):
+                executableElements.append(elt)
+    if executableElements:
+        yield Validation.error(
+            codes='NL.NL-KVK.3.5.1.1.executableCodePresent',
+            msg=_("Resources embedded or referenced by the XHTML document and its inline XBRL MUST NOT contain executable code."),
+            modelObject=executableElements,
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_5_1_img (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.5.1.1: Inline XBRL images MUST NOT contain executable code.
+    NL-KVK.3.5.1.2: Images included in the XHTML document MUST be saved with MIME type specifying PNG, GIF, SVG or JPG/JPEG formats.
+    NL-KVK.3.5.1.3: File type inferred from file signature does not match the data URL media subtype (MIME subtype).
+    NL-KVK.3.5.1.4: File type inferred from file signature does not match the file extension.
+    NL-KVK.3.5.1.5: Images included in the XHTML document MUST be saved in PNG, GIF, SVG or JPG/JPEG formats.
+    """
+
+    imageValidationParameters = ImageValidationParameters.from_non_esef(
+        checkMinExternalResourceSize=False,
+        missingMimeTypeIsIncorrect=False,
+        recommendBase64EncodingEmbeddedImages=False,
+        supportedImgTypes=SUPPORTED_IMAGE_TYPES_BY_IS_FILE,
+    )
+    for ixdsHtmlRootElt in val.modelXbrl.ixdsHtmlElements:
+        for elt in ixdsHtmlRootElt.iter((f'{{{XbrlConst.xhtml}}}img', '{http://www.w3.org/2000/svg}svg')):
+            src = elt.get('src', '').strip()
+            evaluatedMsg = _('On line {line}, "alt" attribute value: "{alt}"').format(line=elt.sourceline, alt=elt.get('alt'))
+            yield from validateImage(
+                elt.modelDocument.baseForElement(elt),
+                src,
+                val.modelXbrl,
+                val,
+                elt,
+                evaluatedMsg,
+                imageValidationParameters,
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_5_2_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.5.2.1: Each tagged text fact MUST have the 'xml:lang' attribute assigned or inherited.
+    """
+    factsWithoutLang = []
+    for fact in val.modelXbrl.facts:
+        if (fact is not None and
+                fact.concept is not None and
+                fact.concept.type is not None and
+                fact.concept.type.isOimTextFactType and
+                not fact.xmlLang):
+            factsWithoutLang.append(fact)
+    if len(factsWithoutLang) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.3.5.2.1.undefinedLanguageForTextFact',
+            msg=_("Each tagged text fact MUST have the 'xml:lang' attribute assigned or inherited."),
+            modelObject=factsWithoutLang
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_5_2_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.5.2.2: All tagged text facts MUST be provided in at least the language of the report.
+    """
+    reportXmlLang = pluginData.getReportXmlLang(val.modelXbrl)
+    filtered_facts = [f for f in val.modelXbrl.facts if f.concept is not None and
+                      f.concept.type is not None and
+                      f.concept.type.isOimTextFactType and
+                      f.context is not None]
+    factGroups = getHashEquivalentFactGroups(filtered_facts)
+    for fgroup in factGroups:
+        for flist in getAspectEqualFacts(fgroup, includeSingles=True, useLang=False):
+            if not any(f.xmlLang == reportXmlLang for f in flist):
+                yield Validation.error(
+                    codes='NL.NL-KVK.3.5.2.2.taggedTextFactOnlyInLanguagesOtherThanLanguageOfAReport',
+                    msg=_('Tagged text facts MUST be provided in the language of the report.'),
+                    modelObject=fgroup
+                )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_5_2_3(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.5.2.3: The value of the @xml:lang attribute SHOULD be 'nl' or 'en' or 'de' or 'fr'.
+    """
+    badLangsUsed = set()
+    for ixdsHtmlRootElt in val.modelXbrl.ixdsHtmlElements:
+        for uncast_elt in ixdsHtmlRootElt.iter():
+            elt = cast(Any, uncast_elt)
+            xmlLang = elt.get("{http://www.w3.org/XML/1998/namespace}lang")
+            if xmlLang and xmlLang not in ALLOWABLE_LANGUAGES:
+                badLangsUsed.add(xmlLang)
+    if len(badLangsUsed) > 0:
+        yield Validation.warning(
+            codes='NL.NL-KVK.3.5.2.3.invalidLanguageAttribute',
+            badLangsUsed=', '.join(badLangsUsed),
+            msg=_('The lang attribute should use one of the following: \'nl\' or \'en\' or \'de\' or \'fr\'. '
+                  'The following languages are used incorrectly: %(badLangsUsed)s'),
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_5_3_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.5.3.1: The default target attribute MUST be used for the annual report content.
+    """
+    targetElements = pluginData.getTargetElements(val.modelXbrl)
+    if targetElements:
+        yield Validation.error(
+            codes='NL.NL-KVK.3.5.3.1.defaultTargetAttributeNotUsed',
+            msg=_('Target attribute must not be used for the annual report content.'),
+            modelObject=targetElements
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_5_4_1 (
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.5.4.1: Where CSS is used to format the reports, transformations MUST NOT be used to hide information by making it not visible
+    e.g. by applying display:none style on any tagged facts.
+    """
+    facts = pluginData.getCssHiddenFacts(val.modelXbrl)
+    if len(facts) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.3.5.4.1.displayNoneUsedToHideTaggedFacts',
+            msg=_('Display:none has been used to hide tagged facts. This is not allowed.'),
+            modelObject=facts
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_6_3_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.6.3.1: The report filename will have the form `{base}-{date}-{lang}.{extension}`.
+    The `{base}` component of the filename SHOULD not exceed twenty characters.
+    """
+    invalidBasenames = []
+    for basename in pluginData.getIxdsDocBasenames(val.modelXbrl):
+        filenameParts = pluginData.getFilenameParts(basename, pluginData.getFilenameFormatPattern())
+        if not filenameParts:
+            continue  # Filename is not formatted correctly enough to determine {base}
+        if len(filenameParts.get('base', '')) > 20:
+            invalidBasenames.append(basename)
+    if len(invalidBasenames) > 0:
+        yield Validation.warning(
+            codes='NL.NL-KVK.3.6.3.1.baseComponentInDocumentNameExceedsTwentyCharacters',
+            invalidBasenames=', '.join(invalidBasenames),
+            msg=_('The {base} component of the filename is greater than twenty characters. '
+                  'The {base} component can either be the KVK number or the legal entity\'s name. '
+                  'If the legal entity\'s name has been utilized, review to shorten the name to twenty characters or less. '
+                  'Invalid filenames: %(invalidBasenames)s'))
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_6_3_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.6.3.2: Report filename SHOULD match the {base}-{date}-{lang}.{extension} pattern.
+    {extension} MUST be one of the following: html, htm, xhtml.
+    """
+    invalidBasenames = []
+    for basename in pluginData.getIxdsDocBasenames(val.modelXbrl):
+        filenameParts = pluginData.getFilenameParts(basename, pluginData.getFilenameFormatPattern())
+        if not filenameParts:
+            invalidBasenames.append(basename)
+    if len(invalidBasenames) > 0:
+        yield Validation.warning(
+            codes='NL.NL-KVK.3.6.3.2.documentNameDoesNotFollowNamingConvention',
+            invalidBasenames=', '.join(invalidBasenames),
+            msg=_('The filename does not match the naming convention outlined by the KVK. '
+                  'It is recommended to be in the {base}-{date}-{lang}.{extension} format. '
+                  '{extension} must be one of the following: html, htm, xhtml. '
+                  'Review formatting and update as appropriate. '
+                  'Invalid filenames: %(invalidBasenames)s'))
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_6_3_3(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.6.3.3: Report filename MUST only contain allowed characters.
+    Filenames can include the following characters: A-Z, a-z, 0-9, underscore ( _ ), period ( . ), hyphen ( - ).
+    """
+    invalidBasenames = []
+    for basename in pluginData.getIxdsDocBasenames(val.modelXbrl):
+        if not pluginData.isFilenameValidCharacters(basename):
+            invalidBasenames.append(basename)
+    if len(invalidBasenames) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.3.6.3.3.documentFileNameIncludesCharactersNotAllowed',
+            invalidBasenames=', '.join(invalidBasenames),
+            msg=_('The file name includes characters that are now allowed. '
+                  'Allowed characters include: A-Z, a-z, 0-9, underscore ( _ ), period ( . ), and hyphen ( - ). '
+                  'Update filing naming to review unallowed characters. '
+                  'Invalid filenames: %(invalidBasenames)s'))
+
+
+@validation(
+    hook=ValidationHook.FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_7_1_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.7.1.1: The filing MUST be valid against the formula linkbase assertions with error severity.
+    """
+    modelXbrl = val.modelXbrl
+    sumErrMsgs = 0
+    for e in modelXbrl.errors:
+        if isinstance(e,dict):
+            for id, (numSat, numUnsat, numOkMsgs, numWrnMsgs, numErrMsgs) in e.items():
+                sumErrMsgs += numErrMsgs
+    if sumErrMsgs > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.3.7.1.1.targetXBRLDocumentWithFormulaErrors',
+            msg=_("The filing is not valid against the formula linkbase assertions with error severity.  Address the %(numUnsatisfied)s unresolved formula linkbase validation errors."),
+            modelObject=modelXbrl,
+            numUnsatisfied=sumErrMsgs
+        )
+
+
+@validation(
+    hook=ValidationHook.FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_3_7_1_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.3.7.1.2: The filing MUST be valid against the formula linkbase assertions with error warning.
+    """
+    modelXbrl = val.modelXbrl
+    sumWrnMsgs = 0
+    for e in modelXbrl.errors:
+        if isinstance(e,dict):
+            for id, (numSat, numUnsat, numOkMsgs, numWrnMsgs, numErrMsgs) in e.items():
+                sumWrnMsgs += numWrnMsgs
+    if sumWrnMsgs > 0:
+        yield Validation.warning(
+            codes='NL.NL-KVK.3.7.1.2.targetXBRLDocumentWithFormulaWarnings',
+            msg=_("The filing is not valid against the formula linkbase assertions with warning severity.  Address the %(numUnsatisfied)s unresolved formula linkbase validation warnings."),
+            modelObject=modelXbrl,
+            numUnsatisfied=sumWrnMsgs
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_1_1_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.1.1.1: Extension taxonomies MUST consist of at least a schema file and presentation,
+                                                                                   calculation and definition linkbases.
+    A label linkbase is also required if extension elements are present.
+    """
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    linkbaseIsMissing = {
+        LinkbaseType.CALCULATION: True,
+        LinkbaseType.DEFINITION: True,
+        LinkbaseType.LABEL: len(extensionData.extensionConcepts) > 0,
+        LinkbaseType.PRESENTATION: True,
+    }
+    for modelDocument, extensionDocumentData in extensionData.extensionDocuments.items():
+        hasArcs = False
+        linkbaseType = LinkbaseType.fromRefUri(extensionDocumentData.hrefXlinkRole)
+        for linkbaseData in extensionDocumentData.linkbases:
+            if linkbaseType is not None:
+                if linkbaseType == linkbaseData.linkbaseType:
+                    if linkbaseData.hasArcs:
+                        hasArcs = True
+                        break
+            elif linkbaseData.hasArcs:
+                linkbaseType = linkbaseData.linkbaseType
+                hasArcs = True
+                break
+        if linkbaseType is None:
+            continue
+        if hasArcs and linkbaseIsMissing.get(linkbaseType, False):
+            linkbaseIsMissing[linkbaseType] = False
+    missingFiles = set(linkbaseType.getLowerName() for linkbaseType, isMissing in linkbaseIsMissing.items() if isMissing)
+    if len(missingFiles) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.4.1.1.1.extensionTaxonomyWrongFilesStructure',
+            msg=_('The extension taxonomy is missing one or more required components: %(missingFiles)s '
+                  'Review to ensure that the schema file, presentation, calculation, '
+                  'and definition linkbases are included and not empty. '
+                  'A label linkbase is also required if extension elements are present.'),
+            modelObject=val.modelXbrl, missingFiles=", ".join(missingFiles)
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_1_1_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.1.1.2: Each linkbase type MUST be provided in a separate linkbase file.
+    """
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    errors = []
+    for modelDocument, extensionDocumentData in extensionData.extensionDocuments.items():
+        linkbasesFound = set(
+            linkbase.linkbaseType.getLowerName()
+            for linkbase in extensionDocumentData.linkbases
+            if linkbase.linkbaseType is not None
+        )
+        if len(linkbasesFound) > 1:
+            errors.append((modelDocument, linkbasesFound))
+    for modelDocument, linkbasesFound in errors:
+        yield Validation.error(
+            codes='NL.NL-KVK.4.1.1.2.linkbasesNotSeparateFiles',
+            msg=_('Linkbase types are not stored in separate files. '
+                  'Review linkbase files and ensure they are provided as individual files. '
+                  'Found: %(linkbasesFound)s. in %(basename)s.'),
+            modelObject=modelDocument.xmlRootElement,
+            basename=modelDocument.basename,
+            linkbasesFound=", ".join(sorted(linkbasesFound))
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_1_2_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.1.2.1: Validate that the imported taxonomy matches the KVK-specified entry point.
+        - https://www.nltaxonomie.nl/kvk/2024-12-31/kvk-annual-report-nlgaap-ext.xsd
+        - https://www.nltaxonomie.nl/kvk/2024-12-31/kvk-annual-report-ifrs-ext.xsd
+    """
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    matches = extensionData.extensionImportedUrls & EFFECTIVE_KVK_GAAP_IFRS_ENTRYPOINT_FILES
+    if not matches:
+        yield Validation.error(
+            codes='NL.NL-KVK.4.1.2.1.requiredEntryPointNotImported',
+            msg=_('The extension taxonomy must import the entry point of the taxonomy files prepared by KVK.'),
+            modelObject=val.modelXbrl.modelDocument
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_1_2_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.1.2.2: The legal entity's extension taxonomy MUST import the applicable version of
+                    the taxonomy files prepared by KVK.
+    """
+    reportingPeriod = pluginData.getReportingPeriod(val.modelXbrl)
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    matches = extensionData.extensionImportedUrls & TAXONOMY_URLS_BY_YEAR.get(reportingPeriod or '', set())
+    if not reportingPeriod or not matches:
+        yield Validation.error(
+            codes='NL.NL-KVK.4.1.2.2.incorrectKvkTaxonomyVersionUsed',
+            msg=_('The extension taxonomy MUST import the applicable version of the taxonomy files prepared by KVK '
+                  'for the reported financial reporting period. Verify the taxonomy version and make sure '
+                  'that FinancialReportingPeriod are tagged correctly.'),
+            modelObject=val.modelXbrl.modelDocument
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_1_5_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.1.5.1: The `{base}` component of the extension document filename SHOULD not exceed twenty characters.
+    """
+    invalidBasenames = []
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    for extensionDocument in extensionData.extensionDocuments.values():
+        basename = extensionDocument.basename
+        filenameParts = pluginData.getFilenameParts(basename, pluginData.getExtensionFilenameFormatPattern())
+        if not filenameParts:
+            continue  # Filename is not formatted correctly enough to determine {base}
+        if len(filenameParts.get('base', '')) > 20:
+            invalidBasenames.append(basename)
+    if len(invalidBasenames) > 0:
+        yield Validation.warning(
+            codes='NL.NL-KVK.4.1.5.1.baseComponentInNameOfTaxonomyFileExceedsTwentyCharacters',
+            invalidBasenames=', '.join(invalidBasenames),
+            msg=_('The {base} component of the extension document filename is greater than twenty characters. '
+                  'The {base} component can either be the KVK number or the legal entity\'s name. '
+                  'If the legal entity\'s name has been utilized, review to shorten the name to twenty characters or less. '
+                  'Invalid filenames: %(invalidBasenames)s'))
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_1_5_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.1.5.2: Extension document filename SHOULD match the {base}-{date}_{suffix}-{lang}.{extension} pattern.
+    """
+    invalidBasenames = []
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    for extensionDocument in extensionData.extensionDocuments.values():
+        basename = extensionDocument.basename
+        filenameParts = pluginData.getFilenameParts(basename, pluginData.getExtensionFilenameFormatPattern())
+        if not filenameParts:
+            invalidBasenames.append(basename)
+    if len(invalidBasenames) > 0:
+        yield Validation.warning(
+            codes='NL.NL-KVK.4.1.5.2.extensionTaxonomyDocumentNameDoesNotFollowNamingConvention',
+            invalidBasenames=', '.join(invalidBasenames),
+            msg=_('The extension document filename does not match the naming convention outlined by the KVK. '
+                  'It is recommended to be in the {base}-{date}_{suffix}-{lang}.{extension} format. '
+                  '{extension} must be one of the following: html, htm, xhtml. '
+                  'Review formatting and update as appropriate. '
+                  'Invalid filenames: %(invalidBasenames)s'))
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_2_0_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.2.0.1: Tuples MUST NOT be defined in extension taxonomy.
+    """
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    tupleConcepts = [
+        concept for concept in extensionData.extensionConcepts if concept.isTuple
+    ]
+    if len(tupleConcepts) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.4.2.0.1.tupleElementUsed',
+            modelObject=tupleConcepts,
+            msg=_('The extension taxonomy must not define tuple concepts.'))
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_2_0_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.2.0.2: Items with xbrli:fractionItemType data type MUST NOT be defined in extension taxonomy
+    """
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    fractionConcepts = [
+        concept for concept in extensionData.extensionConcepts if concept.isFraction
+    ]
+    if len(fractionConcepts) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.4.2.0.2.fractionElementUsed',
+            modelObject=fractionConcepts,
+            msg=_('The extension taxonomy must not define fraction concepts.'))
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_2_1_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.2.1.1: Extension taxonomy MUST set xbrli:scenario as context element on definition arcs with
+    http://xbrl.org/int/dim/arcrole/all and http://xbrl.org/int/dim/arcrole/notAll arcroles.
+    """
+    errors = []
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    for modelDocument, extensionDocumentData in extensionData.extensionDocuments.items():
+        for arc in extensionDocumentData.iterArcsByType(LinkbaseType.DEFINITION, includeArcroles={XbrlConst.all, XbrlConst.notAll}):
+            if arc.get(XbrlConst.qnXbrldtContextElement.clarkNotation) != "scenario":
+                errors.append(arc)
+    if len(errors) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.4.2.1.1.scenarioNotUsedInExtensionTaxonomy',
+            modelObject=errors,
+            msg=_('The definition linkbase is missing xbrli:scenario in extension taxonomy. '
+                  'Review definition linkbase and update as appropriate.'),
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_2_2_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.2.2.2: Domain members MUST have domainItemType data type as defined in https://www.xbrl.org/dtr/type/2022-03-31/types.xsd.
+    """
+    domainMembersWrongType = []
+    domainMembers = pluginData.getDimensionalData(val.modelXbrl).domainMembers
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    for concept in extensionData.extensionConcepts:
+        if concept.isDomainMember and concept in domainMembers and concept.typeQname not in QN_DOMAIN_ITEM_TYPES:
+            domainMembersWrongType.append(concept)
+    if len(domainMembersWrongType) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.4.2.2.2.domainMemberWrongDataType',
+            modelObject=domainMembersWrongType,
+            msg=_('Domain members must have domainItemType data type as defined in "https://www.xbrl.org/dtr/type/2022-03-31/types.xsd".'
+                  'Update to follow appropriate Data Type Registry.  '))
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_2_3_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.2.3.1: Extension taxonomy MUST NOT define typed dimensions.
+    """
+    typedDims = []
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    for concept in extensionData.extensionConcepts:
+        if concept.isTypedDimension:
+            typedDims.append(concept)
+    if len(typedDims) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.4.2.3.1.typedDimensionDefinitionInExtensionTaxonomy',
+            modelObject=typedDims,
+            msg=_('Typed dimensions are not allowed in the extension taxonomy.  Update to remove the typed dimension.'))
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_3_1_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.3.1.1: Anchoring relationships for elements other than concepts MUST not
+    use 'http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower' arcrole
+    """
+    anchorData = pluginData.getAnchorData(val.modelXbrl)
+    if len(anchorData.extLineItemsWronglyAnchored) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.4.3.1.1.unexpectedAnchoringRelationshipsDefinedUsingWiderNarrowerArcrole',
+            modelObject=anchorData.extLineItemsWronglyAnchored,
+            msg=_('A custom element that is not a line item concept is using the wider-narrower arcrole. '
+                  'Only line item concepts should use this arcrole. '
+                  'Update the extension to no longer include this arcole.')
+        )
+    for anchor in anchorData.anchorsWithDomainItem:
+        yield Validation.error(
+            codes="NL.NL-KVK.4.3.1.1.unexpectedAnchoringRelationshipsDefinedUsingWiderNarrowerArcrole",
+            msg=_("Anchoring relationships MUST be from and to concepts, from %(qname1)s to %(qname2)s"),
+            modelObject=(anchor, anchor.fromModelObject, anchor.toModelObject),
+            qname1=anchor.fromModelObject.qname,
+            qname2=anchor.toModelObject.qname
+        )
+    for anchor in anchorData.anchorsWithDimensionItem:
+        yield Validation.error(
+            codes="NL.NL-KVK.4.3.1.1.unexpectedAnchoringRelationshipsDefinedUsingWiderNarrowerArcrole",
+            msg=_("Anchoring relationships MUST be from and to concepts, from %(qname1)s to %(qname2)s"),
+            modelObject=(anchor, anchor.fromModelObject, anchor.toModelObject),
+            qname1=anchor.fromModelObject.qname,
+            qname2=anchor.toModelObject.qname
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_3_2_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.3.2.1: Anchoring relationships for concepts MUST be defined in a dedicated
+    extended link role (or roles if needed to properly represent the relationships),
+    e.g. http://{default pattern for roles}/Anchoring.
+    """
+    anchorData = pluginData.getAnchorData(val.modelXbrl)
+    for elr, rels in anchorData.anchorsInDimensionalElrs.items():
+        yield Validation.error(
+            codes="NL.NL-KVK.4.3.2.1.anchoringRelationshipsForConceptsDefinedInElrContainingDimensionalRelationships",
+            msg=_("Anchoring relationships for concepts MUST be defined in a dedicated extended link role "
+                  "(or roles if needed to properly represent the relationships), e.g. "
+                  "http://{issuer default pattern for roles}/Anchoring. %(anchoringDimensionalELR)s"),
+            modelObject=rels,
+            anchoringDimensionalELR=elr
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_4_1_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.4.1.1: Arithmetical relationships defined in the calculation linkbase of an extension taxonomy
+    MUST use the https://xbrl.org/2023/arcrole/summation-item arcrole as defined in Calculation 1.1 specification.
+    """
+    errors = []
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    for modelDocument, extensionDocumentData in extensionData.extensionDocuments.items():
+        for arc in extensionDocumentData.iterArcsByType(LinkbaseType.CALCULATION, excludeArcroles={XbrlConst.summationItem11}):
+            errors.append(arc)
+    if len(errors) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.4.4.1.1.incorrectSummationItemArcroleUsed',
+            modelObject=errors,
+            msg=_('Calculation relationships should follow the requirements of the Calculation 1.1 specification. '
+                  'Update to ensure use of summation-item arcrole in the calculation linkbase.'),
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_4_2_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.4.2.1: Extension taxonomies MUST NOT define definition arcs
+    with http://xbrl.org/int/dim/arcrole/notAll arcrole.
+    """
+    errors = []
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    for modelDocument, extensionDocumentData in extensionData.extensionDocuments.items():
+        for arc in extensionDocumentData.iterArcsByType(LinkbaseType.DEFINITION, includeArcroles={XbrlConst.notAll}):
+            errors.append(arc)
+    if len(errors) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.4.4.2.1.notAllArcroleUsedInDefinitionLinkbase',
+            modelObject=errors,
+            msg=_('Incorrect hypercube settings are found.  Ensure that positive hypercubes are in use.'),
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_4_2_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.4.2.2: Hypercubes appearing as target of definition arc with
+    http://xbrl.org/int/dim/arcrole/all arcrole MUST have xbrldt:closed attribute set to "true".
+    """
+    errors = []
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    for modelDocument, extensionDocumentData in extensionData.extensionDocuments.items():
+        for arc in extensionDocumentData.iterArcsByType(LinkbaseType.DEFINITION, includeArcroles={XbrlConst.all}):
+            if arc.get(XbrlConst.qnXbrldtClosed.clarkNotation, "false") != "true":
+                errors.append(arc)
+    if len(errors) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.4.4.2.2.openPositiveHypercubeInDefinitionLinkbase',
+            modelObject=errors,
+            msg=_('Incorrect hypercube settings are found.  Ensure that positive hypercubes are closed.'),
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_4_2_3(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.4.2.3: Hypercubes appearing as target of definition arc with
+    http://xbrl.org/int/dim/arcrole/notAll arcrole MUST have xbrldt:closed attribute set to "false".
+    """
+    errors = []
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    for modelDocument, extensionDocumentData in extensionData.extensionDocuments.items():
+        for arc in extensionDocumentData.iterArcsByType(LinkbaseType.DEFINITION, includeArcroles={XbrlConst.notAll}):
+            if arc.get(XbrlConst.qnXbrldtClosed.clarkNotation, "true") != "false":
+                errors.append(arc)
+    if len(errors) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.4.4.2.3.closedNegativeHypercubeInDefinitionLinkbase',
+            modelObject=errors,
+            msg=_('Incorrect hypercube settings are found.  Ensure that negative hypercubes are not closed.'),
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_4_2_4(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.4.2.4: Line items that do not require any dimensional information to tag data MUST be linked to the hypercube in the dedicated
+    extended link role
+    """
+    elrPrimaryItems = pluginData.getDimensionalData(val.modelXbrl).elrPrimaryItems
+    errors = set()
+    for concept in val.modelXbrl.qnameConcepts.values():
+        if concept.qname not in val.modelXbrl.factsByQname:
+            continue
+        if any(
+                concept in elrPrimaryItems.get(lr, set())
+                for lr in NON_DIMENSIONALIZED_LINE_ITEM_LINKROLES
+        ):
+            continue
+        if concept in elrPrimaryItems.get("*", set()):
+            continue
+        errors.add(concept)
+    for error in errors:
+        yield Validation.error(
+            codes='NL.NL-KVK.4.4.2.4.extensionTaxonomyLineItemNotLinkedToAnyHypercube',
+            modelObject=error,
+            msg=_('A non-dimensional concept was not associated to a hypercube.  Update relationship so concept is linked to a hypercube.'),
+        )
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_4_3_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.4.3.1: The extension taxonomy MUST not modify (prohibit and/or override) default members assigned to dimensions by the KVK taxonomy
+    """
+    for modelLink in cast(list[ModelLink], val.modelXbrl.baseSets[XbrlConst.dimensionDefault, None, None, None]):
+        if not pluginData.isExtensionUri(modelLink.modelDocument.uri, val.modelXbrl):
+            continue
+        for linkChild in modelLink:
+            if (
+                    isinstance(linkChild,(ModelObject,PrototypeObject))
+                    and linkChild.get(XbrlConst.qnXlinkType.clarkNotation) == "arc"
+                    and linkChild.get(XbrlConst.qnXlinkArcRole.clarkNotation) == XbrlConst.dimensionDefault
+            ):
+                fromLabel = linkChild.get(XbrlConst.qnXlinkFrom.clarkNotation)
+                for fromResource in modelLink.labeledResources[fromLabel]:
+                    if not pluginData.isExtensionUri(fromResource.modelDocument.uri, val.modelXbrl):
+                        yield Validation.error(
+                            codes='NL.NL-KVK.4.4.3.1.extensionTaxonomyOverridesDefaultMembers',
+                             msg=_('A default member does not match the default member settings of the taxonomy. '
+                                   'Update the default member to taxonomy defaults.'
+                                   ),
+                            modelObject=linkChild
+                        )
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    for modelDocument, extensionDocumentData in extensionData.extensionDocuments.items():
+        for arc in extensionDocumentData.iterArcsByType(LinkbaseType.DEFINITION, includeArcroles={XbrlConst.dimensionDefault}):
+            if arc.get("use") == "prohibited":
+                yield Validation.error(
+                    codes='NL.NL-KVK.4.4.3.1.extensionTaxonomyOverridesDefaultMembers',
+                    msg=_('A default member is forbidden in the extension taxonomy. '
+                          'Update the default member to taxonomy defaults.'
+                          ),
+                    modelObject=arc
+                )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_4_3_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.4.3.2: Each dimension in an extension taxonomy MUST be assigned to a default member in the ELR with role URI https://www.nltaxonomie.nl/kvk/role/axis-defaults.
+    """
+    dimensionDefaults =val.modelXbrl.relationshipSet(XbrlConst.dimensionDefault, DEFAULT_MEMBER_ROLE_URI)
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    for modelConcept in extensionData.extensionConcepts:
+        if modelConcept.isExplicitDimension and not dimensionDefaults.fromModelObject(modelConcept):
+            yield Validation.error(
+                codes='NL.NL-KVK.4.4.2.3.extensionTaxonomyDimensionNotAssignedDefaultMemberInDedicatedPlaceholder',
+                modelObject=modelConcept,
+                msg=_('Axis is missing a default member or the default member does not match the taxonomy defaults. '
+                      'Update to set default member based on taxonomy defaults.'
+                      ),
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_4_4_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.4.4.1: Duplicated line items in the presentation tree of extension taxonomy SHOULD use preferred labels on presentation links.
+    """
+    warnings = set()
+    for ELR in val.modelXbrl.relationshipSet(XbrlConst.parentChild).linkRoleUris:
+        relSet = val.modelXbrl.relationshipSet(XbrlConst.parentChild, ELR)
+        for rootConcept in relSet.rootConcepts:
+            warnings = pluginData.checkLabels(set(), val.modelXbrl , rootConcept, relSet, None, set())
+        if len(warnings) > 0:
+            yield Validation.warning(
+                codes='NL.NL-KVK.4.4.4.1.missingPreferredLabelRole',
+                modelObject=warnings,
+                msg=_('Multiple concepts exist in the presentation with the same label role. '
+                      'Review presentation if duplicate concepts should exist or separate preferred label roles should be set.'),
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_4_5_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.4.5.1: Custom labels roles SHOULD NOT be used.
+    """
+    warnings = []
+    labelsRelationshipSet = val.modelXbrl.relationshipSet(XbrlConst.conceptLabel)
+    if not labelsRelationshipSet:
+        return
+    for labelRels in labelsRelationshipSet.fromModelObjects().values():
+        for labelRel in labelRels:
+            label = cast(ModelResource, labelRel.toModelObject)
+            if label.role in XbrlConst.standardLabelRoles:
+                continue
+            roleType = val.modelXbrl.roleTypes.get(label.role)
+            if roleType is not None and \
+                    roleType[0].modelDocument.uri.startswith("http://www.xbrl.org/lrr"):
+                continue
+            warnings.append(label)
+    if len(warnings) > 0:
+        yield Validation.warning(
+            codes='NL.NL-KVK.4.4.5.1.taxonomyElementLabelCustomRole',
+            modelObject=warnings,
+            msg=_('A custom label role has been used.  Update to label role to non-custom.'),
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_4_5_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.4.5.2: Extension taxonomy elements SHOULD be assigned with at most one label for any combination of role and language.
+    Additionally, extension taxonomies shall not override or replace standard labels of elements referenced in the KVK taxonomy.
+    """
+    labelsRelationshipSet = val.modelXbrl.relationshipSet(XbrlConst.conceptLabel)
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    extensionConcepts = extensionData.extensionConcepts
+    for concept in val.modelXbrl.qnameConcepts.values():
+        conceptLangRoleLabels = defaultdict(list)
+        labelRels = labelsRelationshipSet.fromModelObject(concept)
+        for labelRel in labelRels:
+            label = cast(ModelResource, labelRel.toModelObject)
+            conceptLangRoleLabels[(label.xmlLang, label.role)].append(labelRel.toModelObject)
+        for (lang, labelRole), labels in conceptLangRoleLabels.items():
+            if concept in extensionConcepts and len(labels) > 1:
+                yield Validation.error(
+                    codes='NL.NL-KVK.4.4.5.2.taxonomyElementDuplicateLabels',
+                    msg=_('A concept was found with more than one label role for related language. '
+                          'Update to only one combination. Language: %(lang)s, Role: %(labelRole)s, Concept: %(concept)s.'),
+                    modelObject=[concept]+labels, concept=concept.qname, lang=lang, labelRole=labelRole,
+                )
+            elif labelRole == XbrlConst.standardLabel:
+                hasCoreLabel = False
+                hasExtensionLabel = False
+                for label in labels:
+                    if pluginData.isExtensionUri(label.modelDocument.uri, val.modelXbrl):
+                        hasExtensionLabel = True
+                    else:
+                        hasCoreLabel = True
+                if hasCoreLabel and hasExtensionLabel:
+                    labels_files = ['"%s": %s' % (l.text, l.modelDocument.basename) for l in labels]
+                    yield Validation.error(
+                        codes='NL.NL-KVK.4.4.5.2.taxonomyElementDuplicateLabels',
+                        msg=_("An extension taxonomy defines a standard label for a concept "
+                              "already labeled by the base taxonomy. Language: %(lang)s, "
+                              "Role: %(labelRole)s, Concept: %(concept)s, Labels: %(labels)s"),
+                        modelObject=[concept]+labels, concept=concept.qname, lang=lang,
+                        labelRole=labelRole, labels=", ".join(labels_files),
+                    )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_4_4_6_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.4.6.1: All usable concepts in extension taxonomy relationships SHOULD be applied by tagged facts.
+    """
+    conceptsUsed = {f.concept for f in val.modelXbrl.facts}
+    unreportedLbLocs = set()
+    for arcrole in (XbrlConst.parentChild, XbrlConst.summationItems, XbrlConst.all, XbrlConst.dimensionDomain, XbrlConst.domainMember):
+        for rel in val.modelXbrl.relationshipSet(arcrole).modelRelationships:
+            for object in (rel.fromModelObject, rel.toModelObject):
+                if (object is None or
+                        object.isAbstract or
+                        object in conceptsUsed or
+                        not pluginData.isExtensionUri(rel.modelDocument.uri, val.modelXbrl)):
+                    continue
+                if arcrole in (XbrlConst.parentChild, XbrlConst.summationItems):
+                    unreportedLbLocs.add(rel.fromLocator)
+                elif object.type is not None and rel.isUsable and not object.type.isDomainItemType:
+                    unreportedLbLocs.add(rel.fromLocator)
+    if len(unreportedLbLocs) > 0:
+        yield Validation.warning(
+            # Subtitle is capitalized inconsistently here because it matches the conformance suite. This may change in the future.
+            codes='NL.NL-KVK.4.4.6.1.UsableConceptsNotAppliedByTaggedFacts',
+            modelObject=unreportedLbLocs,
+            msg=_('Concept was found but not reported on any facts. '
+                  'Remove any unused concepts or ensure concept is applied to applicable facts.'),
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_OTHER_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_5_1_3_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.5.1.3.1: Validate that the imported taxonomy matches the KVK-specified entry point.
+        - https://www.nltaxonomie.nl/kvk/2024-12-31/kvk-annual-report-other-gaap.xsd
+    """
+    uris = {doc[0].uri for doc in val.modelXbrl.namespaceDocs.values()}
+    matches = uris & EFFECTIVE_KVK_GAAP_OTHER_ENTRYPOINT_FILES
+    if not matches:
+        yield Validation.error(
+            codes='NL.NL-KVK.5.1.3.1.requiredEntryPointOtherGaapNotReferenced',
+            msg=_('The extension taxonomy must import the entry point of the taxonomy files prepared by KVK.'),
+            modelObject=val.modelXbrl.modelDocument
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_OTHER_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_5_1_3_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.5.1.3.2: The legal entity's report MUST import the applicable version of
+                    the taxonomy files prepared by KVK.
+    """
+    reportingPeriod = pluginData.getReportingPeriod(val.modelXbrl)
+    uris = {doc[0].uri for doc in val.modelXbrl.namespaceDocs.values()}
+    matches = uris & TAXONOMY_URLS_BY_YEAR.get(reportingPeriod or '', set())
+    if not reportingPeriod or not matches:
+        yield Validation.error(
+            codes='NL.NL-KVK.5.1.3.2.incorrectVersionEntryPointOtherGaapReferenced',
+            msg=_('The report MUST import the applicable version of the taxonomy files prepared by KVK '
+                  'for the reported financial reporting period. Verify the taxonomy version and make sure '
+                  'that FinancialReportingPeriod are tagged correctly.'),
+            modelObject=val.modelXbrl.modelDocument
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_6_1_1_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.6.1.1.1: The size of the report package MUST NOT exceed 100 MB.
+    """
+    size = val.modelXbrl.fileSource.getBytesSize()
+    if size is None:
+        return  # File size is not available, cannot validate
+    if size > MAX_REPORT_PACKAGE_SIZE_MBS * 1_000_000:  # Interpretting MB as megabytes (1,000,000 bytes)
+        yield Validation.error(
+            codes='NL.NL-KVK.6.1.1.1.reportPackageMaximumSizeExceeded',
+            msg=_('The size of the report package must not exceed %(maxSize)s MBs, size is %(size)s MBs.'),
+            modelObject=val.modelXbrl, maxSize=MAX_REPORT_PACKAGE_SIZE_MBS, size=int(size/1000000)
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_RTS_Annex_II_Par_1_RTS_Annex_IV_par_7(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.RTS_Annex_II_Par_1_RTS_Annex_IV_par_7: Legal entities should mark all amounts in a designated currency included in a. the balance sheet, income statement, cash flow statement,
+    statement of comprehensive income and statement of changes in equity of the (consolidated) financial statements based on NL-GAAP; or b. the statement of financial position,
+    the income statement (separately or as part of the statement of comprehensive income), the statement of comprehensive income, the statement of changes in equity and
+    the statement of cash flows of the (consolidated) financial statements based on IFRS.
+    """
+    warnings = []
+    permissibleAbstracts = pluginData.permissibleGAAPRootAbstracts
+    ifrsMatch = any(k.startswith(pluginData.ifrsIdentifier) for k in val.modelXbrl.namespaceDocs.keys())
+    if ifrsMatch:
+        permissibleAbstracts = pluginData.permissibleIFRSRootAbstracts
+    for ELR in val.modelXbrl.relationshipSet(parentChild).linkRoleUris:
+        relSet = val.modelXbrl.relationshipSet(parentChild, ELR)
+        for rootConcept in relSet.rootConcepts:
+            if rels := relSet.fromModelObject(rootConcept):
+                if rootConcept.qname not in permissibleAbstracts:
+                    warnings.append(rels[0])
+    if len(warnings) > 0:
+        yield Validation.warning(
+            codes='NL.NL-KVK.RTS_Annex_II_Par_1_RTS_Annex_IV_par_7.missingRelevantPlaceholder',
+            msg=_('A root abstract is being used that is not one of the starting abstracts defined by the regulator.  Review abstracts in use and update to defined abstracts.'),
+            modelObject=warnings
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_RTS_Annex_IV_Par_11_G4_2_2_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.RTS_Annex_IV_Par_11_G4-2-2_1: Extension taxonomy MUST NOT define a custom type if a matching
+    type is defined by the XBRL 2.1 specification or in the XBRL Data Types Registry.
+    Similar to ESEF.RTS.Annex.IV.Par.11.customDataTypeDuplicatingXbrlOrDtrEntry
+    """
+    errors = []
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    for modelDocument, extensionDocumentData in extensionData.extensionDocuments.items():
+        for modelType in modelDocument.xmlRootElement.iterdescendants(tag=XbrlConst.qnXsdComplexType.clarkNotation):
+            if isinstance(modelType, ModelType) and \
+                    modelType.typeDerivedFrom is not None and \
+                    modelType.typeDerivedFrom.qname.namespaceURI == XbrlConst.xbrli and \
+                    not modelType.particlesList:
+                errors.append(modelType)
+    if len(errors) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.RTS_Annex_IV_Par_11_G4-2-2_1.customTypeAlreadyDefinedByXbrl',
+            msg=_('A custom data type is being used that matches a standard data type from the XBRL Data Type Registry. '
+                  'Update to remove duplicate data types and leverage the standard where appropriate.'),
+            modelObject=errors
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_RTS_Annex_IV_Par_4_1(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.RTS_Annex_IV_Par_4_1: Extension elements must not duplicate the existing
+    elements from the core taxonomy and be identifiable.
+    """
+    for name, concepts in val.modelXbrl.nameConcepts.items():
+        if len(concepts) < 2:
+            continue
+        coreConcepts = []
+        extensionConcepts = []
+        for concept in concepts:
+            if pluginData.isExtensionUri(concept.modelDocument.uri, val.modelXbrl):
+                extensionConcepts.append(concept)
+            else:
+                coreConcepts.append(concept)
+        if len(coreConcepts) == 0:
+            continue
+        coreConcept = coreConcepts[0]
+        for extensionConcept in extensionConcepts:
+            if extensionConcept.balance != coreConcept.balance:
+                continue
+            if extensionConcept.periodType != coreConcept.periodType:
+                continue
+            yield Validation.error(
+                codes='NL.NL-KVK.RTS_Annex_IV_Par_4_1.extensionElementDuplicatesCoreElement',
+                msg=_('An extension element was found that is a duplicate to a core element (%(qname)s). '
+                      'Review use of element and update to core or revise extension element.'),
+                modelObject=(coreConcept, extensionConcept),
+                qname=coreConcept.qname,
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_RTS_Annex_IV_Par_4_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.RTS_Annex_IV_Par_4_2: Extension elements must be equipped with an appropriate balance attribute.
+    """
+    errors = []
+    for concept in pluginData.getExtensionConcepts(val.modelXbrl):
+        if concept.isMonetary and concept.balance is None:
+            errors.append(concept)
+    if len(errors) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.RTS_Annex_IV_Par_4_2.monetaryConceptWithoutBalance',
+            msg=_('Extension elements must have an appropriate balance attribute.'),
+            modelObject=errors
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_RTS_Annex_IV_Par_4_3(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.RTS_Annex_IV_Par_4_3: Extension elements must be provided with a standard label in the language corresponding to the language of the annual report.
+    """
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    extensionConcepts = extensionData.extensionConcepts
+    labelsRelationshipSet = val.modelXbrl.relationshipSet(XbrlConst.conceptLabel)
+    missingLabels =  []
+    missingReportingLabels = []
+    noStandardLabels = []
+    for concept in extensionConcepts:
+        if not concept.label(standardLabel,lang=pluginData.getReportXmlLang(val.modelXbrl),fallbackToQname=False):
+            labelRels = labelsRelationshipSet.fromModelObject(concept)
+            if len(labelRels) == 0:
+                missingLabels.append(concept)
+            for labelRel in labelRels:
+                label = cast(ModelResource, labelRel.toModelObject)
+                if  label.role == XbrlConst.standardLabel:
+                    missingReportingLabels.append(concept)
+                else:
+                    noStandardLabels.append(label)
+    message = 'Extension element is missing a standard label or is missing a label in the language of the report. Review to ensure a standard label is defined with at least the language of the report.'
+    if len(missingLabels) > 0:
+        yield Validation.warning(
+            codes='NL.NL-KVK.RTS_Annex_IV_Par_4_3.extensionConceptNoLabel',
+            msg=_(message),
+            modelObject=missingLabels,
+            )
+    if len(missingReportingLabels) > 0:
+            yield Validation.warning(
+                codes='NL.NL-KVK.RTS_Annex_IV_Par_4_3.missingLabelForRoleInReportLanguage',
+                msg=_(message),
+                modelObject=missingReportingLabels,
+            )
+    if len(noStandardLabels) > 0:
+        yield Validation.warning(
+            codes='NL.NL-KVK.RTS_Annex_IV_Par_4_3.extensionConceptNoStandardLabel',
+            msg=_(message),
+            modelObject=noStandardLabels,
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_RTS_Annex_IV_Par_5(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.RTS_Annex_IV_Par_5: Each extension taxonomy element used in tagging
+    must be included in at least one presentation and definition linkbase hierarchy.
+    """
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    taggedExtensionConcepts = set(extensionData.extensionConcepts) & set(fact.concept for fact in val.modelXbrl.facts)
+
+    def getConceptsInLinkbase(arcroles: frozenset[str], concepts: set[ModelConcept]) -> None:
+        for fromModelObject, toRels in val.modelXbrl.relationshipSet(tuple(arcroles)).fromModelObjects().items():
+            if isinstance(fromModelObject, ModelConcept):
+                concepts.add(fromModelObject)
+            for toRel in toRels:
+                if isinstance(toRel.toModelObject, ModelConcept):
+                    concepts.add(toRel.toModelObject)
+
+    conceptsInDefinition: set[ModelConcept] = set()
+    getConceptsInLinkbase(LinkbaseType.DEFINITION.getArcroles(), conceptsInDefinition)
+    conceptsMissingFromDefinition = taggedExtensionConcepts - conceptsInDefinition
+    if len(conceptsMissingFromDefinition) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.RTS_Annex_IV_Par_5.usableConceptsNotIncludedInDefinitionLink',
+            msg=_('Extension elements are missing from definition linkbase. '
+                  'Review use of extension elements.'),
+            modelObject=conceptsMissingFromDefinition
+        )
+
+    conceptsInPresentation: set[ModelConcept] = set()
+    getConceptsInLinkbase(LinkbaseType.PRESENTATION.getArcroles(), conceptsInPresentation)
+    conceptsMissingFromPresentation = taggedExtensionConcepts - conceptsInPresentation
+    if len(conceptsMissingFromPresentation) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.RTS_Annex_IV_Par_5.usableConceptsNotIncludedInPresentationLink',
+            msg=_('Extension elements are missing from presentation linkbase. '
+                  'Review use of extension elements.'),
+            modelObject=conceptsMissingFromPresentation
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_RTS_Annex_IV_Par_6(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.RTS_Annex_IV_Par_6: Each NL-GAAP or IFRS financial statements structure MUST be equipped with
+                               a calculation linkbase
+    """
+    hasCalcLinkbase = False
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    for modelDoc, extensionDoc in extensionData.extensionDocuments.items():
+        for linkbase in extensionDoc.linkbases:
+            if linkbase.linkbaseType == LinkbaseType.CALCULATION:
+                hasCalcLinkbase = True
+    if not hasCalcLinkbase:
+        yield Validation.error(
+            codes='NL.NL-KVK.RTS_Annex_IV_Par_6.extensionTaxonomyWrongFilesStructure',
+            msg=_('The filing package must include a calculation linkbase.'),
+            modelObject=val.modelXbrl.modelDocument
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_RTS_Annex_IV_Par_8_G4_4_5(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.RTS_Annex_IV_Par_8_G4-4-5: Labels and references of the core
+    taxonomy elements in extension taxonomies of issuer shall not be replaced.
+    """
+    extensionData = pluginData.getExtensionData(val.modelXbrl)
+    for modelDocument, extensionDoc in extensionData.extensionDocuments.items():
+        for linkbase in extensionDoc.linkbases:
+            if linkbase.prohibitingLabelElements and \
+                    linkbase.prohibitedBaseConcepts:
+                if linkbase.linkbaseType == LinkbaseType.LABEL:
+                    yield Validation.error(
+                        codes='NL.NL-KVK.RTS_Annex_IV_Par_8_G4-4-5.coreTaxonomyLabelModification',
+                        msg=_('Standard concept has a modified label from what was defined in the taxonomy. '
+                              'Labels from the taxonomy should not be modified.'),
+                        modelObject=modelDocument
+                    )
+                else:
+                    # Assumed to be a reference linkbase.
+                    # If anything else, we should probably fire an error anyway.
+                    yield Validation.error(
+                        codes='NL.NL-KVK.RTS_Annex_IV_Par_8_G4-4-5.coreTaxonomyReferenceModification',
+                        msg=_('Standard concept has a modified reference from what was defined in the taxonomy. '
+                              'References from the taxonomy should not be modified.'),
+                        modelObject=modelDocument
+                    )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_RTS_Annex_IV_Par_9_Par_10(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.RTS_Annex_IV_Par_9_par_10: Legal entities MUST ensure that the
+    extension taxonomy elements are linked to one or more core taxonomy elements.
+    """
+    anchorData = pluginData.getAnchorData(val.modelXbrl)
+    if len(anchorData.extLineItemsNotAnchored) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.RTS_Annex_IV_Par_9_Par_10.extensionConceptsNotAnchored',
+            msg=_('Extension concept found without an anchor. '
+                  'Extension concepts, excluding subtotals, are required to be anchored.'),
+            modelObject=anchorData.extLineItemsNotAnchored,
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_RTS_Art_3(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.RTS_Art_3: Legal entities shall file their annual reports in XHTML format
+    """
+    for modelDocument in val.modelXbrl.urlDocs.values():
+        docinfo = modelDocument.xmlRootElement.getroottree().docinfo
+        docTypeMatch = DOCTYPE_XHTML_PATTERN.match(docinfo.doctype)
+        if not docTypeMatch:
+            continue
+        if not docTypeMatch.group(1) or docTypeMatch.group(1).lower() == "html":
+            yield Validation.error(
+                codes='NL.NL-KVK.RTS_Art_3.htmlDoctype',
+                msg=_('Doctype SHALL NOT specify html: %(doctype)s'),
+                modelObject=val.modelXbrl.modelDocument,
+                doctype=docinfo.doctype,
+            )
+        else:
+            yield Validation.warning(
+                codes='NL.NL-KVK.RTS_Art_3.xhtmlDoctype',
+                msg=_('Doctype implies xhtml DTD validation but '
+                      'inline 1.1 requires schema validation: %(doctype)s'),
+                modelObject=val.modelXbrl.modelDocument,
+                doctype=docinfo.doctype,
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_RTS_Art_6_a(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.RTS_Art_6_a: Legal entities shall embed markups in the annual reports
+    in XHTML format using the Inline XBRL specifications
+    """
+    for modelDocument in val.modelXbrl.urlDocs.values():
+        if modelDocument.type != ModelDocument.Type.INLINEXBRL:
+            continue
+        factElements = list(modelDocument.xmlRootElement.iterdescendants(
+            modelDocument.ixNStag + "nonNumeric",
+            modelDocument.ixNStag + "nonFraction",
+            modelDocument.ixNStag + "fraction"
+        ))
+        if len(factElements) == 0:
+            yield Validation.error(
+                codes='NL.NL-KVK.RTS_Art_6_a.noInlineXbrlTags',
+                msg=_('Annual report is using xhtml extension, but there are no inline mark up tags identified.'),
+                modelObject=modelDocument,
+            )