arelle-release 2.37.71__py3-none-any.whl → 2.38.0__py3-none-any.whl

arelle/plugin/validate/EDINET/rules/edinet.py

@@ -12,7 +12,7 @@ import regex
 import unicodedata
 from jaconv import jaconv
 
-from arelle import XbrlConst, ValidateDuplicateFacts, XmlUtil
+from arelle import ValidateDuplicateFacts, ValidateXbrlCalcs, XbrlConst, XmlUtil
 from arelle.Cntlr import Cntlr
 from arelle.FileSource import FileSource
 from arelle.LinkbaseType import LinkbaseType
@@ -22,6 +22,7 @@ from arelle.ModelValue import QName, qname
 from arelle.ModelXbrl import ModelXbrl
 from arelle.ValidateDuplicateFacts import DuplicateType
 from arelle.ValidateXbrl import ValidateXbrl
+from arelle.XmlValidateConst import VALID
 from arelle.typing import TypeGetText
 from arelle.utils.PluginHooks import ValidationHook
 from arelle.utils.validate.Decorator import validation
@@ -178,6 +179,53 @@ def rule_EC5002E(
         )
 
 
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_calculations(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5611W: The calculated totals for the accounts in the main financial statements, when
+    using the appropriate combination of context and extended link roles, should be within the
+    range of differences due to rounding.
+    """
+    for _validation in ValidateXbrlCalcs.validate(
+        val.modelXbrl,
+        ValidateXbrlCalcs.ValidateCalcsMode.XBRL_v2_1
+    ):
+        if _validation.codes != "xbrl.5.2.5.2:calcInconsistency":
+            continue
+        contextId = _validation.args.get("contextID")
+        assert contextId is not None
+        linkrole = _validation.args.get("linkrole")
+        assert linkrole is not None
+        isSemiAnnualContext = 'Interim' in contextId
+        isSemiAnnualLinkRole = "SemiAnnual" in linkrole
+        if isSemiAnnualLinkRole != isSemiAnnualContext:
+            # Period of context and linkrole do not match.
+            continue
+        context = val.modelXbrl.contexts[contextId]
+        member = context.dimMemberQname(pluginData.consolidatedOrNonConsolidatedAxisQn, includeDefaults=True)
+        isConsolidatedContext = member != pluginData.nonConsolidatedMemberQn
+        isConsolidatedLinkRole = "Consolidated" in linkrole
+        if isConsolidatedLinkRole != isConsolidatedContext:
+            # Consolidated status of context and linkrole do not match.
+            continue
+        yield Validation.warning(
+            codes='EDINET.EC5611W',
+            msg=_("The value \"%(reportedSum)s\" of the total subject \"%(concept)s\" does not match the calculated value \"%(computedSum)s\" (number of items: %(count)s) of the calculation link. "
+                  "Please correct the settings of the relevant elements and calculation links "
+                  "<roleUri=%(linkrole)s> <contextID=%(contextID)s> <unit=%(unitID)s>."),
+            count=len(_validation.args.get("modelObject", [])) - 1,
+            **_validation.args,
+        )
+
+
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
@@ -357,7 +405,7 @@ def rule_EC5623W(
     """
     EDINET.EC5623W: Instances using IFRS taxonomies must set the DEI "Accounting Standard" value to "IFRS".
     """
-    if pluginData.jpigpNamespace not in val.modelXbrl.prefixedNamespaces.values():
+    if pluginData.namespaces.jpigp not in val.modelXbrl.prefixedNamespaces.values():
         return
     errorFacts = [
         fact for fact in pluginData.iterValidNonNilFacts(val.modelXbrl, pluginData.accountingStandardsDeiQn)
@@ -715,7 +763,7 @@ def rule_EC8030W(
     usedConcepts = pluginData.getUsedConcepts(val.modelXbrl)
     relSet = val.modelXbrl.relationshipSet(tuple(LinkbaseType.PRESENTATION.getArcroles()))
     for concept in usedConcepts:
-        if concept.qname.namespaceURI == pluginData.jpdeiNamespace:
+        if concept.qname.namespaceURI == pluginData.namespaces.jpdei:
             continue
         if concept.qname.localName.endswith('DEI'):
             # Example: jpsps_cor:SecuritiesRegistrationStatementAmendmentFlagDeemedRegistrationStatementDEI
@@ -864,6 +912,61 @@ def rule_EC8034W(
                 )
 
 
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8069W(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8069W: If tagging IssuedSharesTotalNumberOfSharesEtcTextBlock, also tag using at least one of the following three elements:"
+    "Overview of the corporate governance system (company with auditors) [text block]" (CorporateGovernanceCompanyWithCorporateAuditorsTextBlock) ・
+    "Overview of the corporate governance system (company with audit and supervisory committee) [text block]" (CorporateGovernanceCompanyWithAuditAndSupervisoryCommitteeTextBlock)
+    "Overview of the corporate governance system (company with nominating committee, etc.) [text block]" (CorporateGovernanceCompanyWithNominatingAndOtherCommitteesTextBlock)
+
+    If a role indicating a disclosure of securities information and if IssuedSharesTotalNumberOfSharesEtcTextBlock is tagged and non-nil then the one or more of the above three elements must also be tagged and non-nil.
+    """
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo24SecuritiesRegistrationStatement',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo27SecuritiesRegistrationStatement',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo3AnnualSecuritiesReport',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo32AnnualSecuritiesReport',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo4AnnualSecuritiesReport',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo43QuarterlySecuritiesReport',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo43SemiAnnualSecuritiesReport',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo24SecuritiesRegistrationStatement',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo27SecuritiesRegistrationStatement',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo3AnnualSecuritiesReport',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo32AnnualSecuritiesReport',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo4AnnualSecuritiesReport',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo43QuarterlySecuritiesReport',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo43SemiAnnualSecuritiesReport'
+    )
+    if not hasPresentationalConceptsWithFacts(val.modelXbrl, roleUris):
+        return
+    if not pluginData.hasValidNonNilFact(val.modelXbrl, pluginData.issuedSharesTotalNumberOfSharesEtcQn):
+        return
+    if (
+            pluginData.hasValidNonNilFact(val.modelXbrl, pluginData.corporateGovernanceCompanyWithAuditAndSupervisoryCommitteeTextBlockQn) or
+            pluginData.hasValidNonNilFact(val.modelXbrl, pluginData.corporateGovernanceCompanyWithCorporateAuditorsTextBlockQn) or
+            pluginData.hasValidNonNilFact(val.modelXbrl, pluginData.corporateGovernanceCompanyWithNominatingAndOtherCommitteesTextBlockQn)
+    ):
+        return
+    totalStockShares = val.modelXbrl.factsByQname.get(pluginData.issuedSharesTotalNumberOfSharesEtcQn)
+    yield Validation.error(
+        codes='EDINET.EC8069W',
+        msg=_("If tagging IssuedSharesTotalNumberOfSharesEtcTextBlock, also tag using at least one of the following three elements: \n"
+              "'Overview of corporate governance system (company with auditors) [Text Block]' (CorporateGovernanceCompanyWithCorporateAuditorsTextBlock) \n"
+              "'Overview of corporate governance system (company with audit and supervisory committee) [Text Block]' (CorporateGovernanceCompanyWithAuditAndSupervisoryCommitteeTextBlock)\n"
+              "'Overview of corporate governance system (company with nominating committee, etc.) [Text Block]' (CorporateGovernanceCompanyWithNominatingAndOtherCommitteesTextBlock)\n"),
+        modelObject=totalStockShares
+    )
+
+
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
@@ -906,7 +1009,7 @@ def rule_EC8073E(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
 )
-def rule_EC8073W(
+def rule_EC8073W_EC8074W(
         pluginData: PluginValidationDataExtension,
         val: ValidateXbrl,
         *args: Any,
@@ -914,7 +1017,31 @@ def rule_EC8073W(
 ) -> Iterable[Validation]:
     """
     EDINET.EC8073W: Prohibited characters are used in Japanese labels for descendents of ExecutiveOfficersMember
-    """
+    EDINET.EC8074W: Prohibited characters are used in English labels for descendents of ExecutiveOfficersMember
+    """
+    def getIllegalCharsJapanese(textValue: str) -> set[str]:
+        """Check for prohibited characters in Japanese labels."""
+        return set(HALF_KANA.intersection(set(textValue)))
+
+    def getIllegalCharsEnglish(textValue: str) -> set[str]:
+        """Check for prohibited characters in English labels."""
+        illegalChars = set()
+        for char in textValue:
+            if char in HALF_KANA:
+                illegalChars.add(char)
+                continue
+            codePoint = ord(char)
+            if 0xA1 <= codePoint <= 0xBF:
+                # Exclude symbols
+                illegalChars.add(char)
+            elif codePoint in (0xD7, 0xF7):
+                # Exclude multiplication and division symbols
+                illegalChars.add(char)
+            elif codePoint > 0xFF:
+                # Characters beyond Latin-1
+                illegalChars.add(char)
+        return illegalChars
+
     memberConcept = val.modelXbrl.qnameConcepts.get(pluginData.executiveOfficersMemberQn)
     if memberConcept is None:
         return
@@ -925,21 +1052,37 @@ def rule_EC8073W(
     )
     for concept in conceptsLabelsToCheck:
         for labelRel in labelRelSet.fromModelObject(concept):
-            if (labelRel.toModelObject is None or
-                    labelRel.toModelObject.xmlLang not in JAPAN_LANGUAGE_CODES or
-                    labelRel.toModelObject.textValue is None):
+            label = labelRel.toModelObject
+            if label is None or label.textValue is None:
                 continue
-            illegalChars = HALF_KANA.intersection(set(labelRel.toModelObject.textValue))
-            if any(illegalChars):
-                yield Validation.warning(
-                    codes='EDINET.EC8073W',
-                    msg=_("The concept: %(concept)s has a %(role)s label which contains characters that are not "
-                          "allowed. Label: %(label)s, disallowed characters: %(characters)s"),
-                    concept=concept.qname.localName,
-                    role=labelRel.toModelObject.role,
-                    label=labelRel.toModelObject.textValue,
-                    characters=list(illegalChars)
-                )
+
+            # Check Japanese labels
+            if label.xmlLang in JAPAN_LANGUAGE_CODES:
+                illegalChars = getIllegalCharsJapanese(label.textValue)
+                if illegalChars:
+                    yield Validation.warning(
+                        codes='EDINET.EC8073W',
+                        msg=_("The concept: %(concept)s has a %(role)s label which contains characters that are not "
+                              "allowed. Label: %(label)s, disallowed characters: %(characters)s"),
+                        concept=concept.qname.localName,
+                        role=label.role,
+                        label=label.textValue,
+                        characters=list(illegalChars)
+                    )
+
+            # Check English labels
+            elif label.xmlLang == 'en':
+                illegalChars = getIllegalCharsEnglish(label.textValue)
+                if illegalChars:
+                    yield Validation.warning(
+                        codes='EDINET.EC8074W',
+                        msg=_("The concept: %(concept)s has a %(role)s label which contains characters that are not "
+                              "allowed. Label: %(label)s, disallowed characters: %(characters)s"),
+                        concept=concept.qname.localName,
+                        role=label.role,
+                        label=label.textValue,
+                        characters=sorted(illegalChars)
+                    )
 
 
 @validation(
@@ -1697,7 +1840,7 @@ def rule_EC8050W(
     else:
         return
 
-    reportableSegmentsMemberQn = qname(pluginData.jpcrpNamespace, "ReportableSegmentsMember")
+    reportableSegmentsMemberQn = qname(pluginData.namespaces.jpcrp, "ReportableSegmentsMember")
 
     def _getConceptAndDescendantQNames(
             modelXbrl: ModelXbrl,

arelle/plugin/validate/EDINET/rules/gfm.py

@@ -556,7 +556,6 @@ def rule_gfm_1_2_25(
             XbrlConst.qnXbrliEndDate.clarkNotation,
             XbrlConst.qnXbrliInstant.clarkNotation
         ):
-            elt = cast(ModelObject, elt)
             dateText = XmlUtil.text(elt)
             if not GFM_CONTEXT_DATE_PATTERN.match(dateText):
                 errors.append(elt)
@@ -1994,6 +1993,94 @@ def rule_gfm_1_8_5(
             )
 
 
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_gfm_1_8_9(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5700W: [GFM 1.8.9] Each ELR can have at most one effective arc with the role of http://xbrl.org/int/dim/arcrole/all.
+
+    GFM 1.8.9:  If the value of attribute xbrldt:targetRole on an effective definition relationship is
+    not empty, then that relationship must have at least one effective consecutive
+    relationship (as defined by the XBRL Dimensions 1.0 specification).
+    """
+    drsELRs = set()
+    for baseSetKey, baseSetModelLinks  in val.modelXbrl.baseSets.items():
+        arcrole, elr, linkqname, arcqname = baseSetKey
+        if elr and linkqname and arcqname and not arcrole.startswith("XBRL-"):
+            if arcrole == XbrlConst.all or arcrole == XbrlConst.notAll:
+                drsELRs.add(elr)
+    for ELR in drsELRs:
+        domainMemberRelationshipSet = val.modelXbrl.relationshipSet( XbrlConst.domainMember, ELR)
+        primaryItems = set()
+        for hypercubeArcrole in (XbrlConst.all, XbrlConst.notAll):
+            hypercubeRelationships = val.modelXbrl.relationshipSet(
+                hypercubeArcrole, ELR).fromModelObjects()
+            for hypercubeRels in hypercubeRelationships.values():
+                for hypercubeRel in hypercubeRels:
+                    hypercube = hypercubeRel.toModelObject
+                    fromConcept = hypercubeRel.fromModelObject
+                    primaryItems.add(fromConcept)
+                    toConcept = hypercubeRel.toModelObject
+                    dimELR = hypercubeRel.targetRole
+                    dimTargetRequired = (dimELR is not None)
+                    if not dimELR:
+                        dimELR = elr
+                    hypercubeDimRels = val.modelXbrl.relationshipSet(XbrlConst.hypercubeDimension, dimELR).fromModelObject(toConcept)
+                    if dimTargetRequired and len(hypercubeDimRels) == 0:
+                        yield Validation.warning(
+                            codes='EDINET.EC5700W.GFM.1.8.9',
+                            msg=_("Add the arc related to the xbrldt:targetRole attribute or remove the attribute. "
+                                  "Arcrole %(arcroleURI)s from %(fromConcept)s to %(toConcept)s."),
+                            modelObject=hypercubeRel,
+                            arcroleURI=hypercubeRel.arcrole,
+                            fromConcept=fromConcept.qname,
+                            toConcept=toConcept.qname,
+                        )
+                    for hypercubeDimRel in hypercubeDimRels:
+                        dim = hypercubeDimRel.toModelObject
+                        if not isinstance(dim, ModelConcept):
+                            continue
+                        domELR = hypercubeDimRel.targetRole
+                        domTargetRequired = (domELR is not None)
+                        if not domELR and dim.isExplicitDimension:
+                            domELR = dimELR
+                        dimDomRels = val.modelXbrl.relationshipSet(XbrlConst.dimensionDomain, domELR).fromModelObject(dim)
+                        if domTargetRequired and len(dimDomRels) == 0:
+                            yield Validation.warning(
+                                codes='EDINET.EC5700W.GFM.1.8.9',
+                                msg=_("Add the arc related to the xbrldt:targetRole attribute or remove the attribute. "
+                                      "Arcrole %(arcroleURI)s from %(fromConcept)s to %(toConcept)s."),
+                                modelObject=hypercubeDimRel,
+                                arcroleURI=hypercubeRel.arcrole,
+                                fromConcept=hypercube.qname,
+                                toConcept=dim.qname,
+                                )
+                    fromRelationships = domainMemberRelationshipSet.fromModelObjects()
+                    for relFrom, rels in fromRelationships.items():
+                        for rel in rels:
+                            fromMbr = rel.fromModelObject
+                            toMbr = rel.toModelObject
+                            toELR = rel.targetRole
+                            if isinstance(toMbr, ModelConcept) and toELR and len(
+                                    val.modelXbrl.relationshipSet(XbrlConst.domainMember, toELR).fromModelObject(toMbr)) == 0:
+                                        yield Validation.warning(
+                                            codes='EDINET.EC5700W.GFM.1.8.9',
+                                            msg=_("Add the arc related to the xbrldt:targetRole attribute or remove the attribute. "
+                                                      "Arcrole %(arcroleURI)s from %(fromConcept)s to %(toConcept)s."),
+                                            modelObject=rel,
+                                            arcroleURI=hypercubeRel.arcrole,
+                                            fromConcept=toMbr.qname,
+                                            toConcept=fromMbr.qname,
+                                        )
+
+
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],

arelle/plugin/validate/EDINET/rules/upload.py

@@ -1169,7 +1169,7 @@ def rule_EC8023W(
             continue
         if fact.localName != 'nonFraction':
             continue
-        if fact.qname.namespaceURI == pluginData.jpigpNamespace:
+        if fact.qname.namespaceURI == pluginData.namespaces.jpigp:
             continue
 
         precedingChar = None

arelle/plugin/validate/ESEF/ESEF_2021/ValidateXbrlFinally.py

@@ -343,7 +343,7 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                                         _("Images included in the XHTML document SHOULD be base64 encoded: %(src)s."),
                                         modelObject=elt, src=src[:128])
                                     if dataURLParts and dataURLParts.mimeSubtype and dataURLParts.data:
-                                        checkImageContents(modelXbrl, elt, dataURLParts.mimeSubtype, False, dataURLParts.data, val.consolidated)
+                                        checkImageContents(modelXbrl, elt, dataURLParts.mimeSubtype, False, dataURLParts.data, val.consolidated)  # type: ignore[arg-type]
                                 else:
                                     if not dataURLParts.mimeSubtype:
                                         modelXbrl.error(f"{contentOtherThanXHTMLGuidance}.MIMETypeNotSpecified",
@@ -355,7 +355,7 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                                             modelObject=elt, src=src[:128])
                                     # check for malicious image contents
                                     try: # allow embedded newlines
-                                        checkImageContents(modelXbrl, elt, dataURLParts.mimeSubtype, False, decodeBase64DataImage(dataURLParts.data), val.consolidated)
+                                        checkImageContents(modelXbrl, elt, dataURLParts.mimeSubtype, False, decodeBase64DataImage(dataURLParts.data), val.consolidated)  # type: ignore[arg-type]
                                         imgContents = None # deref, may be very large
                                     except binascii.Error as err:
                                         modelXbrl.error(f"{contentOtherThanXHTMLGuidance}.embeddedImageNotUsingBase64Encoding",
@@ -422,7 +422,7 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                     if isinstance(elt, ModelInlineFootnote):
                         checkFootnote(elt, elt.value)
                     elif isinstance(elt, ModelResource) and elt.qname == XbrlConst.qnLinkFootnote:
-                        checkFootnote(elt, elt.value)
+                        checkFootnote(elt, elt.value) # type: ignore[attr-defined]
                     elif isinstance(elt, ModelInlineFact):
                         if elt.format is not None and elt.format.namespaceURI not in IXT_NAMESPACES:
                             transformRegistryErrors.add(elt)

arelle/plugin/validate/ESEF/ESEF_Current/DTS.py

@@ -164,21 +164,49 @@ def checkFilingDTS(val: ValidateXbrl, modelDocument: ModelDocument, esefNotesCon
                     if modelConcept.isMonetary and not modelConcept.balance:
                         extMonetaryConceptsWithoutBalance.append(modelConcept)
                     if esefDisclosureSystemYear >= 2024:
-                        widerConcept = widerNarrowerRelSet.fromModelObject(modelConcept)
-                        narrowerConcept = widerNarrowerRelSet.toModelObject(modelConcept)
-
-                        # Transform the qname to str for the later join()
-                        widerTypes = set(r.toModelObject.typeQname for r in widerConcept if r.toModelObject is not None)
-                        narrowerTypes = set(r.fromModelObject.typeQname for r in narrowerConcept if r.fromModelObject is not None)
-
-                        if (narrowerTypes and narrowerTypes != {modelConcept.typeQname}) or (widerTypes and widerTypes != {modelConcept.typeQname}):
-                            widerNarrowerType = "{} {}".format(
-                                "Wider: {}".format(", ".join(t.clarkNotation for t in widerTypes)) if widerTypes else "",
-                                "Narrower: {}".format(", ".join(t.clarkNotation for t in narrowerTypes)) if narrowerTypes else ""
+                        widerRels = widerNarrowerRelSet.fromModelObject(modelConcept)
+                        narrowerRels = widerNarrowerRelSet.toModelObject(modelConcept)
+
+                        widerTypes = set(
+                            r.toModelObject.typeQname
+                            for r in widerRels
+                            if r.toModelObject is not None
+                            if r.toModelObject.typeQname is not None
+                        )
+                        narrowerTypes = set(
+                            r.fromModelObject.typeQname
+                            for r in narrowerRels
+                            if r.fromModelObject is not None
+                            if r.fromModelObject.typeQname is not None
+                        )
+
+                        allAnchorTypes = widerTypes | narrowerTypes
+                        if esefDisclosureSystemYear == 2024:
+                            invalidAnchorTypes = any(t != modelConcept.typeQname for t in allAnchorTypes)
+                            msg = _("Issuers should anchor their extension elements to ESEF core taxonomy "
+                                    "elements sharing the same data type.")
+                        else:
+                            invalidAnchorTypes = any(not modelConcept.instanceOfType(t) for t in allAnchorTypes)
+                            msg = _("Issuers should anchor their extension elements to ESEF core taxonomy "
+                                    "elements with the same data type or a data type derived from the "
+                                    "anchor's data type.")
+                        if invalidAnchorTypes:
+                            anchorTypeParts = []
+                            if widerTypes:
+                                widerStr = ", ".join(sorted(t.clarkNotation for t in widerTypes))
+                                anchorTypeParts.append(f"Wider: {widerStr}")
+                            if narrowerTypes:
+                                narrowerStr = ", ".join(sorted(t.clarkNotation for t in narrowerTypes))
+                                anchorTypeParts.append(f"Narrower: {narrowerStr}")
+                            anchorTypeStr = " ".join(anchorTypeParts)
+                            val.modelXbrl.warning(
+                                "ESEF.1.4.1.differentExtensionDataType",
+                                msg + _(" Concept: %(qname)s type: %(type)s %(anchorTypes)s"),
+                                modelObject=modelConcept,
+                                qname=modelConcept.qname,
+                                type=modelConcept.typeQname.clarkNotation,
+                                anchorTypes=anchorTypeStr
                             )
-                            val.modelXbrl.warning("ESEF.1.4.1.differentExtensionDataType",
-                                                _("Issuers should anchor their extension elements to ESEF core taxonomy elements sharing the same data type. Concept: %(qname)s type: %(type)s %(widerNarrowerType)s"),
-                                                modelObject=modelConcept, qname=modelConcept.qname, type=modelConcept.typeQname, widerNarrowerType=widerNarrowerType)
 
                     # check all lang's of standard label
                     hasStandardLabel = False

arelle/plugin/validate/ESEF/ESEF_Current/ValidateXbrlFinally.py

@@ -505,7 +505,7 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                     if isinstance(elt, ModelInlineFootnote):
                         checkFootnote(elt, elt.value)
                     elif isinstance(elt, ModelResource) and elt.qname == XbrlConst.qnLinkFootnote:
-                        checkFootnote(elt, elt.value)
+                        checkFootnote(elt, elt.value)  # type: ignore[attr-defined]
                     elif isinstance(elt, ModelInlineFact):
                         if elt.format is not None and elt.format.namespaceURI not in allowedTRnamespaces:
                             transformRegistryErrors.add(elt)
@@ -553,6 +553,11 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                     if styleValue:
                         for declaration in tinycss2.parse_blocks_contents(styleValue):
                             if isinstance(declaration, tinycss2.ast.Declaration):
+                                disallowedHiddenStyle = val.authParam.get("disallowedHiddenStyle")
+                                if declaration.lower_name == disallowedHiddenStyle:
+                                    modelXbrl.error("ESEF.2.4.1.IxHiddenStyleDisallowed",
+                                                    _("Usage of disallowed hidden style: %(styleName)s"),
+                                                    modelObject=ixElt, styleName=disallowedHiddenStyle)
                                 validateCssUrlContent(declaration.value, ixElt.modelDocument.baseForElement(ixElt),
                                                       modelXbrl, val, ixElt, imageValidationParameters)
                             elif isinstance(declaration, tinycss2.ast.ParseError):
@@ -577,9 +582,10 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                     requiredToDisplayFacts.append(ixElt)
             if requiredToDisplayFacts:
                 modelXbrl.error("ESEF.2.4.1.factInHiddenSectionNotInReport",
-                    _("The ix:hidden section contains %(countUnreferenced)s fact(s) whose @id is not applied on any \"-esef-ix- hidden\" style: %(elements)s"),
+                    _("The ix:hidden section contains %(countUnreferenced)s fact(s) whose @id is not applied on any \"%(styleIxHiddenProperty)s\" style: %(elements)s"),
                     modelObject=requiredToDisplayFacts,
                     countUnreferenced=len(requiredToDisplayFacts),
+                    styleIxHiddenProperty=styleIxHiddenProperty,
                     elements=", ".join(sorted(set(str(f.qname) for f in requiredToDisplayFacts))))
             del eligibleForTransformHiddenFacts, hiddenEltIds, presentedHiddenEltIds, requiredToDisplayFacts
         elif modelDocument.type == ModelDocument.Type.INSTANCE:
@@ -710,16 +716,21 @@ def validateXbrlFinally(val: ValidateXbrl, *args: Any, **kwargs: Any) -> None:
                 if esefDisclosureSystemYear >= 2024:
                     if not f.id:
                         factsMissingId.append(f)
+                    errorMsg = _("Facts with datatype 'dtr-types:textBlockItemType' MUST use the 'escape' attribute set to 'true'.")
                     if isinstance(f, ModelInlineFact) and f.concept is not None and esefDisclosureSystemYear >= 2024:
                         if esefDisclosureSystemYear == 2024:
+                            errorMsg +=  _(" Facts with any other datatype MUST use the 'escape' attribute set to 'false'")
                             hasEscapeIssue = f.isEscaped != f.concept.isTextBlock
                         elif esefDisclosureSystemYear >= 2025:
                             hasEscapeIssue = not f.isEscaped and (
                                 f.concept.isTextBlock or
                                 (f.value and escapeWorthyStr.match(f.value)))
+                            if f.value and escapeWorthyStr.match(f.value):
+                                errorMsg = _("Facts containing special characters like '&' or '<' must be escaped")
                         if hasEscapeIssue:
+                            errorMsg += _(" - fact %(conceptName)s")
                             modelXbrl.error("ESEF.2.2.7.improperApplicationOfEscapeAttribute",
-                                              _("Facts with datatype 'dtr-types:textBlockItemType' MUST use the 'escape' attribute set to 'true'. Facts with any other datatype MUST use the 'escape' attribute set to 'false' - fact %(conceptName)s"),
+                                              errorMsg,
                                               modelObject=f, conceptName=f.concept.qname)
                     if f.effectiveValue in ["0", "-0"] and f.xValue != 0:
                         modelXbrl.warning("ESEF.2.2.5.roundedValueBelowScaleNotNull",

arelle/plugin/validate/ESEF/__init__.py

@@ -76,7 +76,7 @@ def validateEntity(modelXbrl: ModelXbrl, filename:str, filesource: FileSource) -
         parser = XMLParser(load_dtd=True, resolve_entities=False)
         root = parse(file[0], parser=parser)
         if root.docinfo.internalDTD:
-            for entity in root.docinfo.internalDTD.iterentities():  # type: ignore[union-attr]
+            for entity in root.docinfo.internalDTD.iterentities():
                 modelXbrl.error(f"{contentOtherThanXHTMLGuidance}.maliciousCodePresent",
                                 _("Documents MUST NOT contain any malicious content. Dangerous XML entity found: %(element)s."),
                                 modelObject=filename, element=entity.name)
@@ -89,6 +89,11 @@ def esefDisclosureSystemSelected(modelXbrl: ModelXbrl) -> bool:
     return getattr(modelXbrl.modelManager.disclosureSystem, ESEF_DISCLOSURE_SYSTEM_TEST_PROPERTY, False)
 
 
+def shouldRunEsefValidationRules(val: ValidateXbrl) -> bool:
+    if not val.validateDisclosureSystem:
+        return False
+    return esefDisclosureSystemSelected(val.modelXbrl)
+
 class ESEFPlugin(PluginHooks):
     @staticmethod
     def disclosureSystemTypes(
@@ -217,7 +222,7 @@ class ESEFPlugin(PluginHooks):
         *args: Any,
         **kwargs: Any,
     ) -> None:
-        if not esefDisclosureSystemSelected(val.modelXbrl) and val.validateDisclosureSystem:
+        if not shouldRunEsefValidationRules(val):
             return None
         modelXbrl = val.modelXbrl
         val.extensionImportedUrls = set()
@@ -282,7 +287,7 @@ class ESEFPlugin(PluginHooks):
         *args: Any,
         **kwargs: Any,
     ) -> None:
-        if not esefDisclosureSystemSelected(val.modelXbrl) and val.validateDisclosureSystem:
+        if not shouldRunEsefValidationRules(val):
             return None
         disclosureSystemYear = getDisclosureSystemYear(val.modelXbrl)
         if disclosureSystemYear == 2021:
@@ -295,7 +300,7 @@ class ESEFPlugin(PluginHooks):
         *args: Any,
         **kwargs: Any,
     ) -> None:
-        if not esefDisclosureSystemSelected(val.modelXbrl) and val.validateDisclosureSystem:
+        if not shouldRunEsefValidationRules(val):
             return None
         if val.unconsolidated:
             return None
@@ -338,7 +343,7 @@ class ESEFPlugin(PluginHooks):
         *args: Any,
         **kwargs: Any,
     ) -> None:
-        if not esefDisclosureSystemSelected(val.modelXbrl) and val.validateDisclosureSystem:
+        if not shouldRunEsefValidationRules(val):
             return None
         modelXbrl = val.modelXbrl
         if hasattr(val, 'priorFormulaOptionsRunIDs'):  # reset environment formula run IDs if they were saved

arelle/plugin/validate/ESEF/resources/authority-validations.json

@@ -105,7 +105,8 @@
             "https://www.esma.europa.eu/taxonomy/2021-03-24/esef_cor.xsd"
         ],
 		"earliestTransformationRegistryVersion": 4,
-		"styleIxHiddenProperty": "-esef-ix-hidden"
+		"styleIxHiddenProperty": "-esef-ix-hidden",
+        "disallowedHiddenStyle": "-ix-hidden"
     },
     "ESEF-2022": {
         "outdatedTaxonomyURLs": [
@@ -129,7 +130,8 @@
             "https://www.esma.europa.eu/taxonomy/2022-03-24/esef_cor.xsd"
 		],
 		"earliestTransformationRegistryVersion": 4,
-		"styleIxHiddenProperty": "-esef-ix-hidden"
+		"styleIxHiddenProperty": "-esef-ix-hidden",
+        "disallowedHiddenStyle": "-ix-hidden"
     },
     "ESEF-2023": {
         "outdatedTaxonomyURLs": [
@@ -153,7 +155,8 @@
             "https://www.esma.europa.eu/taxonomy/2022-03-24/esef_cor.xsd"
 		],
 		"earliestTransformationRegistryVersion": 4,
-		"styleIxHiddenProperty": "-esef-ix-hidden"
+		"styleIxHiddenProperty": "-esef-ix-hidden",
+        "disallowedHiddenStyle": "-ix-hidden"
     },
     "ESEF-2024": {
         "outdatedTaxonomyURLs": [
@@ -181,7 +184,8 @@
             "https://www.esma.europa.eu/taxonomy/2024-03-27/esef_cor.xsd"
 		],
 		"earliestTransformationRegistryVersion": 4,
-		"styleIxHiddenProperty": "-esef-ix-hidden"
+		"styleIxHiddenProperty": "-esef-ix-hidden",
+        "disallowedHiddenStyle": "-ix-hidden"
     },
 	"ESEF-2025-DRAFT": {
 	    "outdatedTaxonomyURLs": [
@@ -211,7 +215,8 @@
 		    }
 		],
 		"earliestTransformationRegistryVersion": 5,
-		"styleIxHiddenProperty": "-ix-hidden"
+		"styleIxHiddenProperty": "-ix-hidden",
+        "disallowedHiddenStyle": "-esef-ix-hidden"
 	},
     "AT": {
         "name": "Austria",