arelle-release 2.37.46__py3-none-any.whl → 2.38.0__py3-none-any.whl

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

@@ -3,37 +3,41 @@ See COPYRIGHT.md for copyright information.
 """
 from __future__ import annotations
 
-import re
 from collections import defaultdict
 from collections.abc import Iterable
 from datetime import date
-from typing import Any, cast, TYPE_CHECKING
+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.ValidateDuplicateFacts import getDuplicateFactSets
-from arelle.XbrlConst import parentChild, standardLabel
-from arelle.XmlValidateConst import VALID
-
-from arelle import XbrlConst, XmlUtil, ModelDocument
-from arelle.ValidateXbrl import ValidateXbrl
 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 getHashEquivalentFactGroups, getAspectEqualFacts
-from arelle.utils.validate.ValidationUtil import etreeIterWithDepth
-from ..DisclosureSystems import (ALL_NL_INLINE_DISCLOSURE_SYSTEMS, NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
-                                 NL_INLINE_GAAP_OTHER_DISCLOSURE_SYSTEMS)
+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 (
+    DISCLOSURE_SYSTEM_NL_INLINE_2025,
+    DISCLOSURE_SYSTEM_NL_INLINE_MULTI_TARGET,
+    ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
+    NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
+    NL_INLINE_GAAP_OTHER_DISCLOSURE_SYSTEMS,
+    NL_INLINE_MULTI_TARGET_DISCLOSURE_SYSTEMS,
+    NL_INLINE_OTHER_DISCLOSURE_SYSTEMS,
+)
 from ..PluginValidationDataExtension import (
-    PluginValidationDataExtension,
     ALLOWABLE_LANGUAGES,
     DEFAULT_MEMBER_ROLE_URI,
     DISALLOWED_IXT_NAMESPACES,
@@ -46,15 +50,16 @@ from ..PluginValidationDataExtension import (
     TAXONOMY_URLS_BY_YEAR,
     XBRLI_IDENTIFIER_PATTERN,
     XBRLI_IDENTIFIER_SCHEMA,
+    PluginValidationDataExtension,
 )
 
 if TYPE_CHECKING:
-    from arelle.ModelXbrl import ModelXbrl
     from arelle.ModelValue import QName
+    from arelle.ModelXbrl import ModelXbrl
 
 _: TypeGetText
 
-DOCTYPE_XHTML_PATTERN = re.compile(r"^<!(?:DOCTYPE\s+)\s*html(?:PUBLIC\s+)?(?:.*-//W3C//DTD\s+(X?HTML)\s)?.*>$", re.IGNORECASE)
+DOCTYPE_XHTML_PATTERN = regex.compile(r"^<!(?:DOCTYPE\s+)\s*html(?:PUBLIC\s+)?(?:.*-//W3C//DTD\s+(X?HTML)\s)?.*>$", regex.IGNORECASE)
 
 
 def _getReportingPeriodDateValue(modelXbrl: ModelXbrl, qname: QName) -> date | None:
@@ -751,7 +756,7 @@ def rule_nl_kvk_3_5_2_3(
     """
     badLangsUsed = set()
     for ixdsHtmlRootElt in val.modelXbrl.ixdsHtmlElements:
-        for uncast_elt, depth in etreeIterWithDepth(ixdsHtmlRootElt):
+        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:
@@ -1244,7 +1249,8 @@ def rule_nl_kvk_4_2_2_2(
         **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.
+    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 or https://www.xbrl.org/dtr/type/2024-01-31/types.xsd
     """
     domainMembersWrongType = []
     domainMembers = pluginData.getDimensionalData(val.modelXbrl).domainMembers
@@ -1326,6 +1332,29 @@ def rule_nl_kvk_4_3_1_1(
         )
 
 
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=DISCLOSURE_SYSTEM_NL_INLINE_2025,
+)
+def rule_nl_kvk_4_3_1_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.3.1.2: An extension element SHOULD be anchored to a taxonomy element with a compatible data type.
+    """
+    anchorData = pluginData.getAnchorData(val.modelXbrl)
+    if len(anchorData.extConceptsNotAnchoredToSameDerivedType) > 0:
+        yield Validation.warning(
+            codes="NL.NL-KVK.4.3.1.2.incompatibleDataTypeAnchoringRelationship",
+            msg=_("The extension and taxonomy concepts that participate in anchoring relationships must "
+                  "either have the same type or one concept type must derive from the other."),
+            modelObject=anchorData.extConceptsNotAnchoredToSameDerivedType,
+        )
+
+
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
@@ -1721,23 +1750,27 @@ def rule_nl_kvk_4_4_6_1(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=NL_INLINE_GAAP_OTHER_DISCLOSURE_SYSTEMS,
+    disclosureSystems=NL_INLINE_OTHER_DISCLOSURE_SYSTEMS,
 )
-def rule_nl_kvk_5_1_3_1(
+def rule_nl_kvk_5_1_3_1_and_6_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.
+    NL-KVK.5.1.3.1 and NL-KVK.6.1.3.1: 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
+        - https://www.nltaxonomie.nl/kvk/2025-12-31/kvk-annual-report-other.xsd
     """
     uris = {doc[0].uri for doc in val.modelXbrl.namespaceDocs.values()}
     matches = uris & EFFECTIVE_KVK_GAAP_OTHER_ENTRYPOINT_FILES
     if not matches:
+        base_code = '5.1.3.1.requiredEntryPointOtherGaapNotReferenced'
+        if str(val.disclosureSystem.name) in DISCLOSURE_SYSTEM_NL_INLINE_MULTI_TARGET:
+            base_code = '6.1.3.1.requiredEntryPointOtherNotReferenced'
         yield Validation.error(
-            codes='NL.NL-KVK.5.1.3.1.requiredEntryPointOtherGaapNotReferenced',
+            codes=f'NL.NL-KVK.{base_code}',
             msg=_('The extension taxonomy must import the entry point of the taxonomy files prepared by KVK.'),
             modelObject=val.modelXbrl.modelDocument
         )
@@ -1745,24 +1778,27 @@ def rule_nl_kvk_5_1_3_1(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=NL_INLINE_GAAP_OTHER_DISCLOSURE_SYSTEMS,
+    disclosureSystems=NL_INLINE_OTHER_DISCLOSURE_SYSTEMS,
 )
-def rule_nl_kvk_5_1_3_2(
+def rule_nl_kvk_5_1_3_2_and_6_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
+    NL-KVK.5.1.3.2 and NL-KVK.6.1.3.2: 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:
+        base_code = '5.1.3.2.incorrectVersionEntryPointOtherGaapReferenced'
+        if str(val.disclosureSystem.name) in DISCLOSURE_SYSTEM_NL_INLINE_MULTI_TARGET:
+            base_code = '6.1.3.2.incorrectVersionEntryPointOtherReferenced'
         yield Validation.error(
-            codes='NL.NL-KVK.5.1.3.2.incorrectVersionEntryPointOtherGaapReferenced',
+            codes=f'NL.NL-KVK.{base_code}',
             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.'),
@@ -1770,25 +1806,103 @@ def rule_nl_kvk_5_1_3_2(
         )
 
 
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_MULTI_TARGET_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_6_1_3_3(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.6.1.3.3: The target attribute “filing-information” MUST be used for the content of the required elements
+                    for filing with the Business Register
+    """
+    targetElements = {elt.get("target") for elt in pluginData.getTargetElements(val.modelXbrl)}
+    if len(targetElements) > 2 or 'filing-information' not in targetElements or 'default' not in targetElements:
+        yield Validation.error(
+            codes='NL.NL-KVK.6.1.3.3.requiredTargetAttributeNotUsed',
+            msg=_('The target attribute `filing-information` MUST be used for the content of the required '
+                  'elements for filing with the Business Register.'),
+            modelObject=targetElements
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_OTHER_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_7_1_4_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.7.1.4.2: The concept kvk:AnnualReportOfForeignGroupHeadForExemptionUnderArticle403 MUST NOT be reported with
+                    a value of “False”.
+    """
+    factsInError = []
+    articleFacts = val.modelXbrl.factsByQname.get(pluginData.AnnualReportOfForeignGroupHeadForExemptionUnderArticle403Qn, set())
+    for fact in articleFacts:
+        if fact is not None and fact.xValid >= VALID and fact.xValue == 'False':
+            factsInError.append(fact)
+    if len(factsInError) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.7.1.4.2.reportedConcept403NotExpected',
+            msg=_('A fact or facts tagged with `kvk:AnnualReportOfForeignGroupHeadForExemptionUnderArticle403` is incorrectly marked as False.'),
+            modelObject=factsInError
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_OTHER_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_7_2_1_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.7.2.1.2: The concept kvk:AnnualReportOfForeignGroupHeadForExemptionUnderArticle408 MUST NOT be reported with
+                    a value of “False”.
+    """
+    factsInError = []
+    articleFacts = val.modelXbrl.factsByQname.get(pluginData.AnnualReportOfForeignGroupHeadForExemptionUnderArticle408Qn, set())
+    for fact in articleFacts:
+        if fact is not None and fact.xValid >= VALID and fact.xValue == 'False':
+            factsInError.append(fact)
+    if len(factsInError) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.7.2.1.2.reportedConcept408NotExpected',
+            msg=_('A fact or facts tagged with `kvk:AnnualReportOfForeignGroupHeadForExemptionUnderArticle408` is incorrectly marked as False.'),
+            modelObject=factsInError
+        )
+
+
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
 )
-def rule_nl_kvk_6_1_1_1(
+def rule_nl_kvk_8_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.
+    NL-KVK.8.1.1.1: 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',
+            codes='NL.NL-KVK.8.1.1.1.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)
         )

arelle/plugin/validate/ROS/PluginValidationDataExtension.py

@@ -35,6 +35,8 @@ SCHEMA_PATTERNS = {
     "http://www.cro.ie/": re.compile(r"^\d{1,6}$")
 }
 
+UK_REF_NS_PATTERN = re.compile(r"^http://xbrl.frc.org.uk/general/\d{4,}-\d{2,}-\d{2,}/ref$")
+
 TR_NAMESPACES = {
     "http://www.xbrl.org/inlineXBRL/transformation/2010-04-20",
     "http://www.xbrl.org/inlineXBRL/transformation/2011-07-31",

arelle/plugin/validate/ROS/ValidationPluginExtension.py

@@ -2,6 +2,8 @@
 See COPYRIGHT.md for copyright information.
 """
 from __future__ import annotations
+
+from arelle.Cntlr import Cntlr
 from arelle.ValidateXbrl import ValidateXbrl
 from arelle.typing import TypeGetText
 from arelle.utils.validate.ValidationPlugin import ValidationPlugin
@@ -10,6 +12,7 @@ from .PluginValidationDataExtension import PluginValidationDataExtension
 
 _: TypeGetText
 
+CURRENCIES_DIMENSION = 'CurrenciesDimension'
 EQUITY = 'Equity'
 IE_PROFIT_LOSS = 'ProfitLossBeforeTax'
 IE_PROFIT_LOSS_ORDINARY = 'ProfitLossOnOrdinaryActivitiesBeforeTax'
@@ -18,7 +21,7 @@ TURNOVER_REVENUE = 'DPLTurnoverRevenue'
 
 
 class ValidationPluginExtension(ValidationPlugin):
-    def newPluginData(self, validateXbrl: ValidateXbrl) -> PluginValidationDataExtension:
+    def newPluginData(self, cntlr: Cntlr, validateXbrl: ValidateXbrl | None) -> PluginValidationDataExtension:
         return PluginValidationDataExtension(
             self.name
         )

arelle/plugin/validate/ROS/rules/ros.py

@@ -10,6 +10,7 @@ from collections import Counter
 from collections.abc import Iterable
 from decimal import Decimal
 
+from arelle import XbrlConst
 from arelle.typing import TypeGetText
 from arelle.ValidateXbrl import ValidateXbrl
 from collections import defaultdict
@@ -28,8 +29,8 @@ from arelle.utils.validate.Validation import Validation
 from arelle.ValidateXbrlCalcs import inferredDecimals, rangeValue
 from arelle.XbrlConst import qnXbrliMonetaryItemType, qnXbrliXbrl, xhtml
 from arelle.XmlValidateConst import VALID
-from ..ValidationPluginExtension import EQUITY, PRINCIPAL_CURRENCY, TURNOVER_REVENUE
-from ..PluginValidationDataExtension import MANDATORY_ELEMENTS,  SCHEMA_PATTERNS, TR_NAMESPACES, PluginValidationDataExtension
+from ..ValidationPluginExtension import CURRENCIES_DIMENSION, EQUITY, PRINCIPAL_CURRENCY, TURNOVER_REVENUE
+from ..PluginValidationDataExtension import MANDATORY_ELEMENTS, SCHEMA_PATTERNS, TR_NAMESPACES, UK_REF_NS_PATTERN, PluginValidationDataExtension
 
 
 def checkFileEncoding(modelXbrl: ModelXbrl) -> None:
@@ -302,14 +303,14 @@ def rule_ros19(
     equity_facts = val.modelXbrl.factsByLocalName.get(EQUITY, set())
     largest_equity_fact = None
     for e_fact in equity_facts:
-        if e_fact.xValid >= VALID:
+        if e_fact.xValid >= VALID and e_fact.xValue is not None:
             if largest_equity_fact is None or abs(convertToDecimal(e_fact.xValue)) > abs(convertToDecimal(largest_equity_fact.xValue)):
                 largest_equity_fact = e_fact
 
     turnover_facts = val.modelXbrl.factsByLocalName.get(TURNOVER_REVENUE, set())
     largest_turnover_fact = None
     for t_fact in turnover_facts:
-        if t_fact.xValid >= VALID:
+        if t_fact.xValid >= VALID and t_fact.xValue is not None:
             if largest_turnover_fact is None or convertToDecimal(t_fact.xValue) > convertToDecimal(largest_turnover_fact.xValue):
                 largest_turnover_fact = t_fact
 
@@ -337,27 +338,58 @@ def rule_ros20(
     used for the majority of monetary facts.
     """
     principal_currency_facts = val.modelXbrl.factsByLocalName.get(PRINCIPAL_CURRENCY, set())
-    principal_currency_values = set(fact.text for fact in principal_currency_facts)
+    principal_currency_values = {
+        currencyDimensionCode
+        for pc_fact in principal_currency_facts
+        if (currencyDimensionCode := _getCurrencyDimensionCode(val.modelXbrl, pc_fact))
+    }
     if len(principal_currency_values) != 1:
         yield Validation.error(
             "ROS.20",
             _("'PrincipalCurrencyUsedInBusinessReport' must exist and have a single value.  Values found: %(principal_currency_values)s."),
             modelObject=principal_currency_facts,
-            principal_currency_values=principal_currency_values,
+            principal_currency_values=sorted(principal_currency_values),
         )
     else:
         principal_currency_value = principal_currency_values.pop()
         monetary_facts = list(val.modelXbrl.factsByDatatype(False, qnXbrliMonetaryItemType))
-        monetary_units = [list(fact.utrEntries)[0].unitName for fact in monetary_facts if fact.unit is not None]
+        monetary_units = [
+            list(fact.utrEntries)[0].unitId for fact in monetary_facts if fact.unit is not None and len(fact.utrEntries) > 0
+        ]
         unit_counts = Counter(monetary_units)
         principal_currency_value_count = unit_counts[principal_currency_value]
-        for unit, count in unit_counts.items():
+        for count in unit_counts.values():
             if count > principal_currency_value_count:
                 yield Validation.warning(
                     "ROS.20",
-                    _("'PrincipalCurrencyUsedInBusinessReport' has a value of %(principal_currency_value)s, "
+                    _("'PrincipalCurrencyUsedInBusinessReport' has a %(currencies_dimension)s value of %(principal_currency_value)s, "
                       "which must match the functional(majority) unit of the financial statement."),
                     modelObject=principal_currency_facts,
+                    currencies_dimension=CURRENCIES_DIMENSION,
                     principal_currency_value=principal_currency_value,
                 )
                 break
+
+def _getCurrencyDimensionCode(modelXbrl: ModelXbrl, fact: ModelInlineFact) -> str | None:
+    if fact.context is None:
+        return None
+    for dim, mem in fact.context.qnameDims.items():
+        if dim.localName != CURRENCIES_DIMENSION:
+            continue
+        if mem.xValid < VALID:
+            return None
+        mem_concept = modelXbrl.qnameConcepts.get(mem.xValue)
+        if mem_concept is None:
+            return None
+        for ref_rel in modelXbrl.relationshipSet(XbrlConst.conceptReference).fromModelObject(mem_concept):
+            concept_ref = ref_rel.toModelObject
+            uk_ref_ns = None
+            for ns in concept_ref.nsmap.values():
+                if UK_REF_NS_PATTERN.match(ns):
+                    uk_ref_ns = ns
+                    break
+            if uk_ref_ns is None:
+                continue
+            if code := concept_ref.findtext(f"{{{uk_ref_ns}}}Code"):
+                return code.strip()
+        return None