arelle-release 2.37.48__tar.gz → 2.37.49__tar.gz

{arelle_release-2.37.48 → arelle_release-2.37.49}/PKG-INFO

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: arelle-release
-Version: 2.37.48
+Version: 2.37.49
 Summary: An open source XBRL platform.
 Author-email: "arelle.org" <support@arelle.org>
 License-Expression: Apache-2.0
@@ -50,7 +50,9 @@ Requires-Dist: PyMySQL==1.*; extra == "db"
 Requires-Dist: pyodbc<6,>=4; extra == "db"
 Requires-Dist: rdflib<8,>=5; extra == "db"
 Provides-Extra: efm
+Requires-Dist: aniso8601==10.*; extra == "efm"
 Requires-Dist: holidays==0.*; extra == "efm"
+Requires-Dist: Matplotlib==3.*; extra == "efm"
 Requires-Dist: pytz; extra == "efm"
 Provides-Extra: esef
 Requires-Dist: tinycss2==1.*; extra == "esef"

{arelle_release-2.37.48 → arelle_release-2.37.49}/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 = '2.37.49'
+__version_tuple__ = version_tuple = (2, 37, 49)

{arelle_release-2.37.48 → arelle_release-2.37.49}/arelle/plugin/validate/EDINET/Constants.py

@@ -5,6 +5,11 @@ 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'
@@ -22,3 +27,4 @@ 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_release-2.37.49/arelle/plugin/validate/EDINET/PluginValidationDataExtension.py

@@ -0,0 +1,247 @@
+"""
+See COPYRIGHT.md for copyright information.
+"""
+from __future__ import annotations
+
+from collections import defaultdict
+from dataclasses import dataclass
+from decimal import Decimal
+from functools import lru_cache
+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.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
+from arelle.PrototypeDtsObject import LinkPrototype
+from arelle.ValidateDuplicateFacts import getDeduplicatedFacts, DeduplicationType
+from arelle.XmlValidate import VALID
+from arelle.typing import TypeGetText
+from arelle.utils.PluginData import PluginData
+from .Constants import CORPORATE_FORMS
+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
+    nonConsolidatedMemberQn: QName
+    ratioOfFemaleDirectorsAndOtherOfficersQn: QName
+
+    contextIdPattern: regex.Pattern[str]
+
+    _primaryModelXbrl: ModelXbrl | None = None
+
+    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'
+        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.jpcrpEsrFilingDateCoverPageQn = qname(jpcrpEsrNamespace, 'FilingDateCoverPage')
+        self.jpcrpFilingDateCoverPageQn = qname(jpcrpNamespace, 'FilingDateCoverPage')
+        self.jpspsFilingDateCoverPageQn = qname(jpspsNamespace, 'FilingDateCoverPage')
+        self.nonConsolidatedMemberQn = qname(jppfsNamespace, "NonConsolidatedMember")
+        self.ratioOfFemaleDirectorsAndOtherOfficersQn = qname(jpcrpNamespace, "RatioOfFemaleDirectorsAndOtherOfficers")
+
+        self.contextIdPattern = regex.compile(r'(Prior[1-9]Year|CurrentYear|Prior[1-9]Interim|Interim)(Duration|Instant)')
+
+    # Identity hash for caching.
+    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)
+        if any(documentType == form.value for form in CORPORATE_FORMS for documentType in documentTypes):
+            return True
+        return False
+
+
+    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)
+
+    @lru_cache(1)
+    def getDocumentTypes(self, modelXbrl: ModelXbrl) -> set[str]:
+        documentFacts = modelXbrl.factsByQname.get(self.documentTypeDeiQn, set())
+        documentTypes = set()
+        for fact in documentFacts:
+            if fact.xValid >= VALID:
+                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
+        doc = modelXbrl.modelDocument
+        if doc is None:
+            return []
+        if doc.type in (ModelDocumentType.INLINEXBRL, ModelDocumentType.INLINEXBRLDOCUMENTSET):
+            elts = (linkPrototype
+                            for linkKey, links in modelXbrl.baseSets.items()
+                            for linkPrototype in links
+                            if linkPrototype.modelDocument.type in (ModelDocumentType.INLINEXBRL, ModelDocumentType.INLINEXBRLDOCUMENTSET)
+                            and linkKey[1] and linkKey[2] and linkKey[3]  # fully specified roles
+                            and linkKey[0] != "XBRL-footnotes")
+        else:
+            rootElt = doc.xmlDocument.getroot()
+            elts = rootElt.iterdescendants(tag="{http://www.xbrl.org/2003/linkbase}footnoteLink")
+        return [
+            elt
+            for elt in elts
+            if isinstance(elt, (ModelObject, LinkPrototype))
+        ]
+
+    @lru_cache(1)
+    def getManifestInstance(self, modelXbrl: ModelXbrl) -> ManifestInstance | None:
+        controllerPluginData = ControllerPluginData.get(modelXbrl.modelManager.cntlr, self.name)
+        return controllerPluginData.matchManifestInstance(modelXbrl.ixdsDocUrls)
+
+    def hasValidNonNilFact(self, modelXbrl: ModelXbrl, qname: QName) -> bool:
+        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_release-2.37.49/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()

{arelle_release-2.37.48 → arelle_release-2.37.49}/arelle/plugin/validate/EDINET/rules/contexts.py

@@ -6,8 +6,6 @@ from __future__ import annotations
 from collections import defaultdict
 from typing import Any, Iterable
 
-import regex
-
 from arelle import XbrlConst
 from arelle.ModelDtsObject import ModelConcept
 from arelle.ValidateXbrl import ValidateXbrl
@@ -166,14 +164,11 @@ def rule_EC8054W(
     for context in val.modelXbrl.contexts.values():
         if pluginData.nonConsolidatedMemberQn.localName not in context.id:
             continue
-        memberQnames = set()
-        for scenarioElt in context.iterdescendants(XbrlConst.qnXbrlScenario.clarkNotation):
-            for memberElt in scenarioElt.iterdescendants(
-                    XbrlConst.qnXbrldiExplicitMember.clarkNotation,
-                    XbrlConst.qnXbrldiTypedMember.clarkNotation
-            ):
-                memberQnames.add(memberElt.xValue)
-        if pluginData.nonConsolidatedMemberQn not in memberQnames:
+        member = context.dimMemberQname(
+            pluginData.consolidatedOrNonConsolidatedAxisQn,
+            includeDefaults=True
+        )
+        if member != pluginData.nonConsolidatedMemberQn:
             yield Validation.warning(
                 codes='EDINET.EC8054W',
                 msg=_("For the context ID (%(contextId)s), \"NonConsolidatedMember\" "

{arelle_release-2.37.48 → arelle_release-2.37.49}/arelle/plugin/validate/EDINET/rules/edinet.py

@@ -3,9 +3,7 @@ See COPYRIGHT.md for copyright information.
 """
 from __future__ import annotations
 
-from collections import defaultdict
-from decimal import Decimal
-from typing import Any, Iterable, cast
+from typing import Any, Iterable
 
 from arelle import XbrlConst, ValidateDuplicateFacts
 from arelle.LinkbaseType import LinkbaseType
@@ -15,12 +13,71 @@ from arelle.typing import TypeGetText
 from arelle.utils.PluginHooks import ValidationHook
 from arelle.utils.validate.Decorator import validation
 from arelle.utils.validate.Validation import Validation
+from ..Constants import AccountingStandard
 from ..DisclosureSystems import (DISCLOSURE_SYSTEM_EDINET)
 from ..PluginValidationDataExtension import PluginValidationDataExtension
+from ..Statement import StatementType
 
 _: TypeGetText
 
 
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_balances(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8057W: On the consolidated balance sheet, the sum of all liabilities and
+    equity must equal the sum of all assets.
+    EDINET.EC8058W: On the nonconsolidated balance sheet, the sum of all liabilities and
+    equity must equal the sum of all assets.
+    EDINET.EC8062W: On the consolidated statement of financial position, the sum of all liabilities and
+    equity must equal the sum of all assets.
+    EDINET.EC8064W: On the nonconsolidated statement of financial position, the sum of all liabilities and
+    equity must equal the sum of all assets.
+    """
+    for statementInstance in pluginData.getStatementInstances(val.modelXbrl):
+        statement = statementInstance.statement
+        for balanceSheet in statementInstance.balanceSheets:
+            if balanceSheet.assetsTotal == balanceSheet.liabilitiesAndEquityTotal:
+                continue
+            code = None
+            if statement.statementType == StatementType.BALANCE_SHEET:
+                if statement.isConsolidated:
+                    code = "EDINET.EC8057W"
+                else:
+                    code = "EDINET.EC8058W"
+            elif statement.statementType == StatementType.STATEMENT_OF_FINANCIAL_POSITION:
+                if statement.isConsolidated:
+                    code = "EDINET.EC8062W"
+                else:
+                    code = "EDINET.EC8064W"
+            assert code is not None, "Unknown balance sheet encountered."
+            yield Validation.warning(
+                codes=code,
+                msg=_("The %(consolidated)s %(balanceSheet)s is not balanced. "
+                      "The sum of all liabilities and equity must equal the sum of all assets. "
+                      "Please correct the debit (%(liabilitiesAndEquitySum)s) and credit (%(assetSum)s) "
+                      "values so that they match "
+                      "<roleUri=%(roleUri)s> <contextID=%(contextId)s> <unitID=%(unitId)s>."),
+                consolidated=_("consolidated") if statement.isConsolidated
+                else _("nonconsolidated"),
+                balanceSheet=_("balance sheet") if statement.statementType == StatementType.BALANCE_SHEET
+                else _("statement of financial position"),
+                liabilitiesAndEquitySum=f"{balanceSheet.liabilitiesAndEquityTotal:,}",
+                assetSum=f"{balanceSheet.assetsTotal:,}",
+                roleUri=statement.roleUri,
+                contextId=balanceSheet.contextId,
+                unitId=balanceSheet.unitId,
+                modelObject=balanceSheet.facts,
+            )
+
+
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
@@ -90,6 +147,35 @@ def rule_EC5002E(
         )
 
 
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC5613W(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5613W: Please set the DEI "Accounting Standard" value to one
+    of the following: "Japan GAAP", "US GAAP", "IFRS".
+    """
+    validAccountingStandards = {s.value for s in AccountingStandard}
+    errorFacts = [
+        fact for fact in pluginData.iterValidNonNilFacts(val.modelXbrl, pluginData.accountingStandardsDeiQn)
+        if fact.xValue not in validAccountingStandards
+    ]
+    if len(errorFacts) > 0:
+        yield Validation.warning(
+            codes='EDINET.EC5613W',
+            msg=_("Please set the DEI \"Accounting Standard\" value to one "
+                  "of the following: %(values)s."),
+            values=', '.join(f'"{s.value}"' for s in AccountingStandard),
+            modelObject=errorFacts,
+        )
+
+
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
@@ -175,54 +261,6 @@ def rule_EC8027W(
             )
 
 
-@validation(
-    hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
-)
-def rule_EC8062W(
-        pluginData: PluginValidationDataExtension,
-        val: ValidateXbrl,
-        *args: Any,
-        **kwargs: Any,
-) -> Iterable[Validation]:
-    """
-    EDINET.EC8062W: The sum of all liabilities and equity must equal the sum of all assets.
-    """
-    deduplicatedFacts = pluginData.getDeduplicatedFacts(val.modelXbrl)
-
-    factsByContextId = defaultdict(list)
-    for fact in deduplicatedFacts:
-        if fact.qname not in (pluginData.assetsIfrsQn, pluginData.liabilitiesAndEquityIfrsQn):
-            continue
-        if fact.contextID is None or not pluginData.contextIdPattern.fullmatch(fact.contextID):
-            continue
-        factsByContextId[fact.contextID].append(fact)
-
-    for facts in factsByContextId.values():
-        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 fact.qname == pluginData.assetsIfrsQn:
-                assetSum += value
-            elif fact.qname == pluginData.liabilitiesAndEquityIfrsQn:
-                liabilitiesAndEquitySum += value
-        if assetSum != liabilitiesAndEquitySum:
-            yield Validation.warning(
-                codes='EDINET.EC8062W',
-                msg=_("The consolidated statement of financial position is not reconciled. "
-                      "The sum of all liabilities and equity must equal the sum of all assets. "
-                      "Please correct the debit (%(liabilitiesAndEquitySum)s) and credit (%(assetSum)s) "
-                      "values so that they match."),
-                liabilitiesAndEquitySum=f"{liabilitiesAndEquitySum:,}",
-                assetSum=f"{assetSum:,}",
-                modelObject=facts,
-            )
-
-
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],