arelle-release 2.37.48__py3-none-any.whl → 2.37.50__py3-none-any.whl

arelle/ModelDocument.py

@@ -1579,12 +1579,6 @@ def inlineIxdsDiscover(modelXbrl, modelIxdsDocument, setTargetModelXbrl=False, *
     modelXbrl.targetRoleRefs = {} # roleRefs used by selected target
     modelXbrl.targetArcroleRefs = {}  # arcroleRefs used by selected target
     modelXbrl.targetRelationships = set() # relationship elements used by selected target
-    targetModelXbrl = modelXbrl if setTargetModelXbrl else None # modelXbrl of target for contexts/units in multi-target/multi-instance situation
-    assignUnusedContextsUnits = (not setTargetModelXbrl and not ixdsTarget and
-                                 not getattr(modelXbrl, "supplementalModelXbrls", ()) and (
-                                    not getattr(modelXbrl, "targetIXDSesToLoad", ()) or
-                                    set(e.modelDocument for e in modelXbrl.ixdsHtmlElements) ==
-                                    set(x.modelDocument for e in getattr(modelXbrl, "targetIXDSesToLoad", ()) for x in e[1])))
     hasResources = hasHeader = False
     for htmlElement in modelXbrl.ixdsHtmlElements:
         mdlDoc = htmlElement.modelDocument
@@ -1611,8 +1605,12 @@ def inlineIxdsDiscover(modelXbrl, modelIxdsDocument, setTargetModelXbrl=False, *
         for modelInlineFact in htmlElement.iterdescendants(ixNStag + "nonNumeric", ixNStag + "nonFraction", ixNStag + "fraction"):
             if isinstance(modelInlineFact,ModelObject):
                 _target = modelInlineFact.get("target")
-                factTargetContextRefs[_target].add(modelInlineFact.get("contextRef"))
-                factTargetUnitRefs[_target].add(modelInlineFact.get("unitRef"))
+                contextRef = modelInlineFact.get("contextRef")
+                if contextRef is not None:
+                    factTargetContextRefs[_target].add(contextRef.strip())
+                unitRef = modelInlineFact.get("unitRef")
+                if unitRef is not None:
+                    factTargetUnitRefs[_target].add(unitRef.strip())
                 if modelInlineFact.id:
                     factsByFactID[modelInlineFact.id] = modelInlineFact
         for elt in htmlElement.iterdescendants(tag=ixNStag + "continuation"):
@@ -1734,9 +1732,9 @@ def inlineIxdsDiscover(modelXbrl, modelIxdsDocument, setTargetModelXbrl=False, *
                     targetRoleUris[_target].add(footnoteRole)
 
     contextRefs = factTargetContextRefs[ixdsTarget]
+    contextRefsForAllTargets = {ref for refs in factTargetContextRefs.values() for ref in refs}
     unitRefs = factTargetUnitRefs[ixdsTarget]
-    allContextRefs = set.union(*factTargetContextRefs.values())
-    allUnitRefs = set.union(*factTargetUnitRefs.values())
+    unitRefsForAllTargets = {ref for refs in factTargetUnitRefs.values() for ref in refs}
 
     # discovery of contexts, units and roles which are used by target document
     for htmlElement in modelXbrl.ixdsHtmlElements:
@@ -1745,13 +1743,17 @@ def inlineIxdsDiscover(modelXbrl, modelIxdsDocument, setTargetModelXbrl=False, *
 
         for inlineElement in htmlElement.iterdescendants(tag=ixNStag + "resources"):
             for elt in inlineElement.iterchildren("{http://www.xbrl.org/2003/instance}context"):
-                id = elt.get("id")
-                if id in contextRefs or (assignUnusedContextsUnits and id not in allContextRefs):
+                contextId = elt.get("id")
+                if contextId in contextRefs:
                     modelIxdsDocument.contextDiscover(elt, setTargetModelXbrl)
+                elif contextId not in contextRefsForAllTargets:
+                    modelXbrl.ixdsUnmappedContexts[contextId] = elt
             for elt in inlineElement.iterchildren("{http://www.xbrl.org/2003/instance}unit"):
-                id = elt.get("id")
-                if id in unitRefs or (assignUnusedContextsUnits and id not in allUnitRefs):
+                unitId = elt.get("id")
+                if unitId in unitRefs:
                     modelIxdsDocument.unitDiscover(elt, setTargetModelXbrl)
+                elif unitId not in unitRefsForAllTargets:
+                    modelXbrl.ixdsUnmappedUnits[unitId] = elt
             for refElement in inlineElement.iterchildren("{http://www.xbrl.org/2003/linkbase}roleRef"):
                 r = refElement.get("roleURI")
                 if r in targetRoleUris[ixdsTarget]:

arelle/ModelInstanceObject.py

@@ -1159,7 +1159,7 @@ class ModelContext(ModelObject):
             self._dimsHash = hash( frozenset(self.qnameDims.values()) )
             return self._dimsHash
 
-    def nonDimValues(self, contextElement):
+    def nonDimValues(self, contextElement: str | int) -> list[ModelObject]:
         """([ModelObject]) -- ContextElement is either string or Aspect code for segment or scenario, returns nonXDT ModelObject children of context element.
 
         :param contextElement: one of 'segment', 'scenario', Aspect.NON_XDT_SEGMENT, Aspect.NON_XDT_SCENARIO, Aspect.COMPLETE_SEGMENT, Aspect.COMPLETE_SCENARIO

arelle/ModelXbrl.py

@@ -12,7 +12,7 @@ from collections import defaultdict
 from typing import TYPE_CHECKING, Any, TypeVar, Union, cast, Optional
 
 import regex as re
-from collections.abc import Iterable
+from collections.abc import Iterable, Iterator
 
 import arelle
 from arelle import FileSource, ModelRelationshipSet, XmlUtil, ModelValue, XbrlConst, XmlValidate
@@ -335,8 +335,12 @@ class ModelXbrl:
         self.facts: list[ModelFact] = []
         self.factsInInstance: set[ModelFact] = set()
         self.undefinedFacts: list[ModelFact] = []  # elements presumed to be facts but not defined
-        self.contexts: dict[str, ModelDocumentClass.xmlRootElement] = {}
+        self.contexts: dict[str, ModelContext] = {}
+        self.ixdsUnmappedContexts: dict[str, ModelContext] = {}
+        self._contextsInUseMarked = False
         self.units: dict[str, ModelUnit] = {}
+        self.ixdsUnmappedUnits: dict[str, ModelUnit] = {}
+        self._unitsInUseMarked = False
         self.modelObjects: list[ModelObject] = []
         self.qnameParameters: dict[QName, Any] = {}
         self.modelVariableSets: set[ModelVariableSet] = set()
@@ -604,7 +608,7 @@ class ModelXbrl:
                         for cOCCs,mOCCs in ((c.nonDimValues(segAspect),segOCCs),
                                             (c.nonDimValues(scenAspect),scenOCCs)))
                 ):
-                    return cast('ModelContext', c)
+                    return c
         return None
 
     def createContext(
@@ -868,17 +872,24 @@ class ModelXbrl:
             return fbdq[memQname]
 
     @property
-    def contextsInUse(self) -> Any:
-        try:
-            if self._contextsInUseMarked:
-                return (cntx for cntx in self.contexts.values() if getattr(cntx, "_inUse", False))
-        except AttributeError:
+    def contextsInUse(self) -> Iterator[ModelContext]:
+        if not self._contextsInUseMarked:
             for fact in self.factsInInstance:
                 cntx = fact.context
                 if cntx is not None:
                     cntx._inUse = True
-            self._contextsInUseMarked: bool = True
-            return self.contextsInUse
+            self._contextsInUseMarked = True
+        return (cntx for cntx in self.contexts.values() if getattr(cntx, "_inUse", False))
+
+    @property
+    def unitsInUse(self) -> Iterator[ModelUnit]:
+        if not self._unitsInUseMarked:
+            for fact in self.factsInInstance:
+                unit = fact.unit
+                if unit is not None:
+                    unit._inUse = True
+            self._unitsInUseMarked = True
+        return (unit for unit in self.units.values() if getattr(unit, "_inUse", False))
 
     @property
     def dimensionsInUse(self) -> set[Any]:

arelle/WebCache.py

@@ -6,20 +6,28 @@ e.g., User-Agent: Sample Company Name AdminContact@<sample company domain>.com
 
 '''
 from __future__ import annotations
-import contextlib
-
 
-from filelock import FileLock, Timeout
+import calendar
+import contextlib
+import io
+import json
+import logging
+import os
+import posixpath
+import shutil
+import sys
+import time
+import zlib
+from http.client import IncompleteRead
 from pathlib import Path
 from typing import TYPE_CHECKING, Any
-import os, posixpath, sys, time, calendar, io, json, logging, shutil, zlib
-import regex as re
-from urllib.parse import quote, unquote
-from urllib.error import URLError, HTTPError, ContentTooShortError
-from http.client import IncompleteRead
 from urllib import request as proxyhandlers
+from urllib.error import ContentTooShortError, HTTPError, URLError
+from urllib.parse import quote, unquote, urlsplit, urlunsplit
 
 import certifi
+import regex as re
+from filelock import FileLock, Timeout
 
 from arelle.PythonUtil import isLegacyAbs
 
@@ -567,14 +575,16 @@ class WebCache:
         :param url:
         :return: `url` with scheme-specific-part quoted except for parameter separators
         """
-        urlScheme, schemeSep, urlSchemeSpecificPart = url.partition("://")
-        urlPath, querySep, query = urlSchemeSpecificPart.partition("?")
-        # RFC 3986: https://www.ietf.org/rfc/rfc3986.txt
-        querySafeChars = ';/?'
-        pathSafeChars = querySafeChars + ':@&=+$,'
-        quotedUrlPath = quote(urlPath, safe=pathSafeChars)
-        quotedQuery = quote(query, safe=querySafeChars)
-        return urlScheme + schemeSep + quotedUrlPath + querySep + quotedQuery
+        parts = urlsplit(url)
+
+        # RFC 3986 safe characters: https://www.ietf.org/rfc/rfc3986.txt
+        pathSafe = "/:@!$&'()*+,;="       # path allows sub-delims, ":" and "@"
+        querySafe = "&=:/?@!$'()*+,;[]"   # query allows pchar + "/" + "?"
+
+        quotedPath = quote(parts.path, safe=pathSafe)
+        quotedQuery = quote(parts.query, safe=querySafe)
+
+        return urlunsplit((parts.scheme, parts.netloc, quotedPath, quotedQuery, parts.fragment))
 
     @staticmethod
     def _getFileTimestamp(path: str) -> float:

arelle/_version.py

@@ -17,5 +17,5 @@ __version__: str
 __version_tuple__: VERSION_TUPLE
 version_tuple: VERSION_TUPLE
 
-__version__ = version = '2.37.48'
-__version_tuple__ = version_tuple = (2, 37, 48)
+__version__ = version = '2.37.50'
+__version_tuple__ = version_tuple = (2, 37, 50)

arelle/api/Session.py

@@ -8,7 +8,7 @@ from __future__ import annotations
 import logging
 import threading
 from types import TracebackType
-from typing import Any, BinaryIO
+from typing import Any, BinaryIO, TypeVar
 
 from arelle import PackageManager, PluginManager
 from arelle.CntlrCmdLine import CntlrCmdLine, createCntlrAndPreloadPlugins
@@ -18,6 +18,9 @@ from arelle.RuntimeOptions import RuntimeOptions
 
 _session_lock = threading.Lock()
 
+# typing.Self can be used once Python 3.10 support is dropped.
+Self = TypeVar("Self", bound="Session")
+
 
 class Session:
     """
@@ -46,7 +49,7 @@ class Session:
                 "Session objects cannot be shared between threads. Create a new Session instance in each thread."
             )
 
-    def __enter__(self) -> Any:
+    def __enter__(self: Self) -> Self:
         return self
 
     def __exit__(

arelle/plugin/validate/DBA/PluginValidationDataExtension.py

@@ -146,7 +146,6 @@ class PluginValidationDataExtension(PluginData):
             return self._reportingPeriodContexts
         contexts = []
         for context in modelXbrl.contexts.values():
-            context = cast(ModelContext, context)
             if context.isInstantPeriod or context.isForeverPeriod:
                 continue  # Reporting period contexts can't be instant/forever contexts
             if len(context.qnameDims) > 0:

arelle/plugin/validate/EDINET/Constants.py

@@ -5,16 +5,30 @@ from enum import Enum
 
 from arelle.ModelValue import qname
 
+class AccountingStandard(Enum):
+    IFRS = 'IFRS'
+    JAPAN_GAAP = 'Japan GAAP'
+    US_GAAP = 'US GAAP'
+
 class FormType(Enum):
     FORM_2_4 = '第二号の四様式'
     FORM_2_7 = '第二号の七様式'
     FORM_3 = '第三号様式'
+    FORM_4 = '第四号様式'
+
+    @property
+    def isStockReport(self) -> bool:
+        return self in STOCK_REPORT_FORMS
 
 CORPORATE_FORMS =frozenset([
     FormType.FORM_2_4,
     FormType.FORM_2_7,
     FormType.FORM_3,
 ])
+STOCK_REPORT_FORMS = frozenset([
+    FormType.FORM_3,
+    FormType.FORM_4,
+])
 qnEdinetManifestInsert = qname("{http://disclosure.edinet-fsa.go.jp/2013/manifest}insert")
 qnEdinetManifestInstance = qname("{http://disclosure.edinet-fsa.go.jp/2013/manifest}instance")
 qnEdinetManifestItem = qname("{http://disclosure.edinet-fsa.go.jp/2013/manifest}item")
@@ -22,3 +36,4 @@ qnEdinetManifestIxbrl = qname("{http://disclosure.edinet-fsa.go.jp/2013/manifest
 qnEdinetManifestList = qname("{http://disclosure.edinet-fsa.go.jp/2013/manifest}list")
 qnEdinetManifestTitle = qname("{http://disclosure.edinet-fsa.go.jp/2013/manifest}title")
 qnEdinetManifestTocComposition = qname("{http://disclosure.edinet-fsa.go.jp/2013/manifest}tocComposition")
+xhtmlDtdExtension = "xhtml1-strict-ix.dtd"

arelle/plugin/validate/EDINET/PluginValidationDataExtension.py

@@ -3,15 +3,19 @@ See COPYRIGHT.md for copyright information.
 """
 from __future__ import annotations
 
-import zipfile
+from collections import defaultdict
 from dataclasses import dataclass
+from decimal import Decimal
 from functools import lru_cache
-from pathlib import Path
+from operator import attrgetter
+from typing import Callable, Hashable, Iterable, cast
 
 import regex
 
+from arelle.LinkbaseType import LinkbaseType
 from arelle.ModelDocument import Type as ModelDocumentType
-from arelle.ModelInstanceObject import ModelFact
+from arelle.ModelDtsObject import ModelConcept
+from arelle.ModelInstanceObject import ModelFact, ModelUnit, ModelContext
 from arelle.ModelObject import ModelObject
 from arelle.ModelValue import QName, qname
 from arelle.ModelXbrl import ModelXbrl
@@ -20,21 +24,26 @@ from arelle.ValidateDuplicateFacts import getDeduplicatedFacts, DeduplicationTyp
 from arelle.XmlValidate import VALID
 from arelle.typing import TypeGetText
 from arelle.utils.PluginData import PluginData
-from .Constants import CORPORATE_FORMS
+from .Constants import CORPORATE_FORMS, FormType
 from .ControllerPluginData import ControllerPluginData
 from .ManifestInstance import ManifestInstance
+from .Statement import Statement, STATEMENTS, BalanceSheet, StatementInstance, StatementType
 
 _: TypeGetText
 
 
+_DEBIT_QNAME_PATTERN = regex.compile('.*(Liability|Liabilities|Equity)')
+
+
 @dataclass
 class PluginValidationDataExtension(PluginData):
+    accountingStandardsDeiQn: QName
     assetsIfrsQn: QName
+    consolidatedOrNonConsolidatedAxisQn: QName
     documentTypeDeiQn: QName
     jpcrpEsrFilingDateCoverPageQn: QName
     jpcrpFilingDateCoverPageQn: QName
     jpspsFilingDateCoverPageQn: QName
-    liabilitiesAndEquityIfrsQn: QName
     nonConsolidatedMemberQn: QName
     ratioOfFemaleDirectorsAndOtherOfficersQn: QName
 
@@ -45,19 +54,21 @@ class PluginValidationDataExtension(PluginData):
     def __init__(self, name: str):
         super().__init__(name)
         jpcrpEsrNamespace = "http://disclosure.edinet-fsa.go.jp/taxonomy/jpcrp-esr/2024-11-01/jpcrp-esr_cor"
-        jpcrpNamespace = 'http://disclosure.edinet-fsa.go.jp/taxonomy/jpcrp/2024-11-01/jpcrp_cor'
+        self.jpcrpNamespace = 'http://disclosure.edinet-fsa.go.jp/taxonomy/jpcrp/2024-11-01/jpcrp_cor'
         jpdeiNamespace = 'http://disclosure.edinet-fsa.go.jp/taxonomy/jpdei/2013-08-31/jpdei_cor'
         jpigpNamespace = "http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2024-11-01/jpigp_cor"
         jppfsNamespace = "http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor"
         jpspsNamespace = 'http://disclosure.edinet-fsa.go.jp/taxonomy/jpsps/2024-11-01/jpsps_cor'
+        self.accountingStandardsDeiQn = qname(jpdeiNamespace, 'AccountingStandardsDEI')
         self.assetsIfrsQn = qname(jpigpNamespace, 'AssetsIFRS')
+        self.consolidatedOrNonConsolidatedAxisQn = qname(jppfsNamespace, 'ConsolidatedOrNonConsolidatedAxis')
         self.documentTypeDeiQn = qname(jpdeiNamespace, 'DocumentTypeDEI')
+        self.issuedSharesTotalNumberOfSharesEtcQn = qname(self.jpcrpNamespace, 'IssuedSharesTotalNumberOfSharesEtcTextBlock')
         self.jpcrpEsrFilingDateCoverPageQn = qname(jpcrpEsrNamespace, 'FilingDateCoverPage')
-        self.jpcrpFilingDateCoverPageQn = qname(jpcrpNamespace, 'FilingDateCoverPage')
+        self.jpcrpFilingDateCoverPageQn = qname(self.jpcrpNamespace, 'FilingDateCoverPage')
         self.jpspsFilingDateCoverPageQn = qname(jpspsNamespace, 'FilingDateCoverPage')
-        self.liabilitiesAndEquityIfrsQn = qname(jpigpNamespace, "LiabilitiesAndEquityIFRS")
         self.nonConsolidatedMemberQn = qname(jppfsNamespace, "NonConsolidatedMember")
-        self.ratioOfFemaleDirectorsAndOtherOfficersQn = qname(jpcrpNamespace, "RatioOfFemaleDirectorsAndOtherOfficers")
+        self.ratioOfFemaleDirectorsAndOtherOfficersQn = qname(self.jpcrpNamespace, "RatioOfFemaleDirectorsAndOtherOfficers")
 
         self.contextIdPattern = regex.compile(r'(Prior[1-9]Year|CurrentYear|Prior[1-9]Interim|Interim)(Duration|Instant)')
 
@@ -65,6 +76,27 @@ class PluginValidationDataExtension(PluginData):
     def __hash__(self) -> int:
         return id(self)
 
+    @lru_cache(1)
+    def _contextMatchesStatement(self, modelXbrl: ModelXbrl, contextId: str, statement: Statement) -> bool:
+        """
+        :return: Whether the context's facts are applicable to the given statement.
+        """
+        if 'Interim' in contextId:
+            # valid06.zip suggests "interim"" contexts are not considered for balance sheets.
+            return False
+        context = modelXbrl.contexts[contextId]
+        if not all(dimQn == self.consolidatedOrNonConsolidatedAxisQn for dimQn in context.qnameDims):
+            return False
+        memberValue = context.dimMemberQname(self.consolidatedOrNonConsolidatedAxisQn, includeDefaults=True)
+        contextIsConsolidated = memberValue != self.nonConsolidatedMemberQn
+        return bool(statement.isConsolidated == contextIsConsolidated)
+
+    def _isDebitConcept(self, concept: ModelConcept) -> bool:
+        """
+        :return: Whether the given concept is a debit concept.
+        """
+        return bool(_DEBIT_QNAME_PATTERN.match(concept.qname.localName))
+
     @lru_cache(1)
     def isCorporateForm(self, modelXbrl: ModelXbrl) -> bool:
         documentTypes = self.getDocumentTypes(modelXbrl)
@@ -72,6 +104,85 @@ class PluginValidationDataExtension(PluginData):
             return True
         return False
 
+    def isCorporateReport(self, modelXbrl: ModelXbrl) -> bool:
+        return self.jpcrpNamespace in modelXbrl.namespaceDocs
+
+    def isStockForm(self, modelXbrl: ModelXbrl) -> bool:
+        documentTypes = self.getDocumentTypes(modelXbrl)
+        return any(documentType == form.value for form in FormType if form.isStockReport for documentType in documentTypes)
+
+    def getBalanceSheets(self, modelXbrl: ModelXbrl, statement: Statement) -> list[BalanceSheet]:
+        """
+        :return: Balance sheet data for each context/unit pairing the given statement.
+        """
+        balanceSheets: list[BalanceSheet] = []
+        if statement.roleUri not in modelXbrl.roleTypes:
+            return balanceSheets
+        if statement.statementType not in (
+                StatementType.BALANCE_SHEET,
+                StatementType.STATEMENT_OF_FINANCIAL_POSITION
+        ):
+            return balanceSheets
+
+        relSet = modelXbrl.relationshipSet(
+            tuple(LinkbaseType.CALCULATION.getArcroles()),
+            linkrole=statement.roleUri
+        )
+        rootConcepts = relSet.rootConcepts
+        if len(rootConcepts) == 0:
+            return balanceSheets
+
+        # GFM 1.2.7 and 1.2.10 asserts no duplicate contexts and units, respectively,
+        # so context and unit IDs can be used as a key.
+        factsByContextIdAndUnitId = self.getFactsByContextAndUnit(
+            modelXbrl,
+            attrgetter("id"),
+            attrgetter("id"),
+            tuple(concept.qname for concept in rootConcepts)
+        )
+
+        for (contextId, unitId), facts in factsByContextIdAndUnitId.items():
+            if not self._contextMatchesStatement(modelXbrl, contextId, statement):
+                continue
+            assetSum = Decimal(0)
+            liabilitiesAndEquitySum = Decimal(0)
+            for fact in facts:
+                if isinstance(fact.xValue, float):
+                    value = Decimal(fact.xValue)
+                else:
+                    value = cast(Decimal, fact.xValue)
+                if self._isDebitConcept(fact.concept):
+                    liabilitiesAndEquitySum += value
+                else:
+                    assetSum += value
+            balanceSheets.append(
+                BalanceSheet(
+                    assetsTotal=assetSum,
+                    contextId=str(contextId),
+                    facts=facts,
+                    liabilitiesAndEquityTotal=liabilitiesAndEquitySum,
+                    unitId=str(unitId),
+                )
+            )
+        return balanceSheets
+
+    @lru_cache(1)
+    def getStatementInstance(self, modelXbrl: ModelXbrl, statement: Statement) -> StatementInstance | None:
+        if statement.roleUri not in modelXbrl.roleTypes:
+            return None
+        return StatementInstance(
+            balanceSheets=self.getBalanceSheets(modelXbrl, statement),
+            statement=statement,
+        )
+
+    @lru_cache(1)
+    def getStatementInstances(self, modelXbrl: ModelXbrl) -> list[StatementInstance]:
+        return [
+            statementInstance
+            for statement in STATEMENTS
+            if (statementInstance := self.getStatementInstance(modelXbrl, statement)) is not None
+        ]
+
     @lru_cache(1)
     def getDeduplicatedFacts(self, modelXbrl: ModelXbrl) -> list[ModelFact]:
         return getDeduplicatedFacts(modelXbrl, DeduplicationType.CONSISTENT_PAIRS)
@@ -85,6 +196,24 @@ class PluginValidationDataExtension(PluginData):
                 documentTypes.add(fact.textValue)
         return documentTypes
 
+    def getFactsByContextAndUnit(
+            self, modelXbrl: ModelXbrl,
+            getContextKey: Callable[[ModelContext], Hashable],
+            getUnitKey: Callable[[ModelUnit], Hashable],
+            qnames: tuple[QName, ...] | None = None,
+    ) -> dict[tuple[Hashable, Hashable], list[ModelFact]]:
+        deduplicatedFacts = self.getDeduplicatedFacts(modelXbrl)
+        getFactsByContextAndUnit = defaultdict(list)
+        for fact in deduplicatedFacts:
+            if qnames is not None and fact.qname not in qnames:
+                continue
+            if fact.context is None or fact.unit is None:
+                continue
+            contextKey = getContextKey(fact.context)
+            unitKey = getUnitKey(fact.unit)
+            getFactsByContextAndUnit[(contextKey, unitKey)].append(fact)
+        return dict(getFactsByContextAndUnit)
+
     @lru_cache(1)
     def getFootnoteLinkElements(self, modelXbrl: ModelXbrl) -> list[ModelObject | LinkPrototype]:
         # TODO: Consolidate with similar implementations in EDGAR and FERC
@@ -113,8 +242,13 @@ class PluginValidationDataExtension(PluginData):
         return controllerPluginData.matchManifestInstance(modelXbrl.ixdsDocUrls)
 
     def hasValidNonNilFact(self, modelXbrl: ModelXbrl, qname: QName) -> bool:
-        requiredFacts = modelXbrl.factsByQname.get(qname, set())
-        return any(fact.xValid >= VALID and not fact.isNil for fact in requiredFacts)
+        return any(fact is not None for fact in self.iterValidNonNilFacts(modelXbrl, qname))
 
     def isStandardTaxonomyUrl(self, uri: str, modelXbrl: ModelXbrl) -> bool:
         return modelXbrl.modelManager.disclosureSystem.hrefValidForDisclosureSystem(uri)
+
+    def iterValidNonNilFacts(self, modelXbrl: ModelXbrl, qname: QName) -> Iterable[ModelFact]:
+        facts = modelXbrl.factsByQname.get(qname, set())
+        for fact in facts:
+            if fact.xValid >= VALID and not fact.isNil:
+                yield fact

arelle/plugin/validate/EDINET/Statement.py

@@ -0,0 +1,139 @@
+from dataclasses import dataclass
+from decimal import Decimal
+from enum import Enum
+
+from regex import regex
+
+from arelle.ModelInstanceObject import ModelFact
+
+CONSOLIDATED_ROLE_URI_PATTERN = regex.compile(r'.*rol_[\w]*Consolidated')
+
+STATEMENT_ROLE_URIS = frozenset([
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterPeriodConsolidatedStatementOfComprehensiveIncomeIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterPeriodConsolidatedStatementOfComprehensiveIncomeSingleStatementIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterPeriodConsolidatedStatementOfProfitOrLossIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterPeriodStatementOfComprehensiveIncomeIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterPeriodStatementOfComprehensiveIncomeSingleStatementIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterPeriodStatementOfProfitOrLossIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyConsolidatedStatementOfCashFlowsIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyConsolidatedStatementOfChangesInEquityIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyConsolidatedStatementOfComprehensiveIncomeIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyConsolidatedStatementOfComprehensiveIncomeSingleStatementIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyConsolidatedStatementOfFinancialPositionIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyConsolidatedStatementOfProfitOrLossIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyStatementOfCashFlowsIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyStatementOfChangesInEquityIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyStatementOfComprehensiveIncomeIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyStatementOfComprehensiveIncomeSingleStatementIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyStatementOfFinancialPositionIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyStatementOfProfitOrLossIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualConsolidatedStatementOfCashFlowsIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualConsolidatedStatementOfChangesInEquityIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualConsolidatedStatementOfComprehensiveIncomeIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualConsolidatedStatementOfComprehensiveIncomeSingleStatementIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualConsolidatedStatementOfFinancialPositionIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualConsolidatedStatementOfProfitOrLossIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualStatementOfCashFlowsIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualStatementOfChangesInEquityIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualStatementOfComprehensiveIncomeIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualStatementOfComprehensiveIncomeSingleStatementIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualStatementOfFinancialPositionIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualStatementOfProfitOrLossIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedYearToQuarterEndConsolidatedStatementOfComprehensiveIncomeIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedYearToQuarterEndConsolidatedStatementOfComprehensiveIncomeSingleStatementIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedYearToQuarterEndConsolidatedStatementOfProfitOrLossIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedYearToQuarterEndStatementOfComprehensiveIncomeIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedYearToQuarterEndStatementOfComprehensiveIncomeSingleStatementIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedYearToQuarterEndStatementOfProfitOrLossIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfCashFlowsIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfChangesInEquityIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfComprehensiveIncomeIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfComprehensiveIncomeSingleStatementIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfFinancialPositionIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfProfitOrLossIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_StatementOfCashFlowsIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_StatementOfChangesInEquityIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_StatementOfComprehensiveIncomeIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_StatementOfComprehensiveIncomeSingleStatementIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_StatementOfFinancialPositionIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_StatementOfProfitOrLossIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_std_ConsolidatedStatementOfCashFlowsIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_std_ConsolidatedStatementOfChangesInEquityIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_std_ConsolidatedStatementOfComprehensiveIncomeIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_std_ConsolidatedStatementOfFinancialPositionIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_std_ConsolidatedStatementOfProfitOrLossIFRS',
+    'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_BalanceSheet',
+    'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedBalanceSheet',
+    'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_QuarterlyBalanceSheet',
+    'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_QuarterlyConsolidatedBalanceSheet',
+    'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_SemiAnnualBalanceSheet',
+    'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_SemiAnnualConsolidatedBalanceSheet',
+    'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_Type1SemiAnnualBalanceSheet',
+    'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_Type1SemiAnnualConsolidatedBalanceSheet',
+    'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet',
+    'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedBalanceSheet',
+    'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_QuarterlyBalanceSheet',
+    'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_QuarterlyConsolidatedBalanceSheet',
+    'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_SemiAnnualBalanceSheet',
+    'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_SemiAnnualConsolidatedBalanceSheet',
+    'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_Type1SemiAnnualBalanceSheet',
+    'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_Type1SemiAnnualConsolidatedBalanceSheet',
+])
+
+
+class StatementType(Enum):
+    BALANCE_SHEET = 'BalanceSheet'
+    CONSOLIDATED_BALANCE_SHEET = 'ConsolidatedBalanceSheetIFRS'
+    STATEMENT_OF_CASH_FLOWS = 'StatementOfCashFlowsIFRS'
+    STATEMENT_OF_CHANGES_IN_EQUITY = 'StatementOfChangesInEquityIFRS'
+    STATEMENT_OF_COMPREHENSIVE_INCOME = 'StatementOfComprehensiveIncomeIFRS'
+    STATEMENT_OF_COMPREHENSIVE_INCOME_SINGLE_STATEMENT = 'StatementOfComprehensiveIncomeSingleStatementIFRS'
+    STATEMENT_OF_FINANCIAL_POSITION = 'StatementOfFinancialPositionIFRS'
+    STATEMENT_OF_PROFIT_OR_LOSS = 'StatementOfProfitOrLossIFRS'
+
+
+@dataclass(frozen=True)
+class Statement:
+    isConsolidated: bool
+    roleUri: str
+    statementType: StatementType
+
+
+@dataclass(frozen=True)
+class BalanceSheet:
+    assetsTotal: Decimal
+    contextId: str
+    facts: list[ModelFact]
+    liabilitiesAndEquityTotal: Decimal
+    unitId: str
+
+
+@dataclass(frozen=True)
+class StatementInstance:
+    balanceSheets: list[BalanceSheet]
+    statement: Statement
+
+def _buildStatements() -> frozenset[Statement]:
+    """
+    Build a frozenset of Statement objects from the STATEMENT_ROLE_URIS.
+    This is done to avoid re-evaluating the set comprehension multiple times.
+    """
+    statements = []
+    for roleUri in STATEMENT_ROLE_URIS:
+        isConsolidated = bool(CONSOLIDATED_ROLE_URI_PATTERN.match(roleUri))
+        statementType=next(
+            statementType
+            for statementType in StatementType
+            if roleUri.endswith(statementType.value)
+        )
+        statements.append(
+            Statement(
+                isConsolidated=isConsolidated,
+                roleUri=roleUri,
+                statementType=statementType
+            )
+        )
+    return frozenset(statements)
+
+
+STATEMENTS = _buildStatements()