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

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

@@ -22,12 +22,7 @@ from arelle.utils.Contexts import partitionModelXbrlContexts
 from arelle.utils.PluginHooks import ValidationHook
 from arelle.utils.validate.Decorator import validation
 from arelle.utils.validate.Validation import Validation
-from ..DisclosureSystems import (
-    DISCLOSURE_SYSTEM_NT16,
-    DISCLOSURE_SYSTEM_NT17,
-    DISCLOSURE_SYSTEM_NT18,
-    DISCLOSURE_SYSTEM_NT19,
-)
+from ..DisclosureSystems import NT_DISCLOSURE_SYSTEMS
 from ..PluginValidationDataExtension import PluginValidationDataExtension
 
 _: TypeGetText
@@ -72,12 +67,7 @@ XHTML_LIST_ITEM_TYPES = {
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_1_02(
         pluginData: PluginValidationDataExtension,
@@ -123,12 +113,7 @@ def rule_fr_nl_1_02(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_1_03(
         pluginData: PluginValidationDataExtension,
@@ -151,12 +136,7 @@ def rule_fr_nl_1_03(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_1_04(
         pluginData: PluginValidationDataExtension,
@@ -211,12 +191,7 @@ def rule_fr_nl_1_04(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_1_05(
         pluginData: PluginValidationDataExtension,
@@ -239,12 +214,7 @@ def rule_fr_nl_1_05(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_1_06(
         pluginData: PluginValidationDataExtension,
@@ -273,12 +243,7 @@ def rule_fr_nl_1_06(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_1_01(
         pluginData: PluginValidationDataExtension,
@@ -307,12 +272,7 @@ def rule_fr_nl_1_01(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_2_03(
         pluginData: PluginValidationDataExtension,
@@ -337,12 +297,7 @@ def rule_fr_nl_2_03(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_2_04(
         pluginData: PluginValidationDataExtension,
@@ -369,12 +324,7 @@ def rule_fr_nl_2_04(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_2_05(
         pluginData: PluginValidationDataExtension,
@@ -401,12 +351,7 @@ def rule_fr_nl_2_05(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_2_06(
         pluginData: PluginValidationDataExtension,
@@ -449,12 +394,7 @@ def rule_fr_nl_2_06(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_2_07(
         pluginData: PluginValidationDataExtension,
@@ -476,12 +416,7 @@ def rule_fr_nl_2_07(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_3_01(
         pluginData: PluginValidationDataExtension,
@@ -509,12 +444,7 @@ def rule_fr_nl_3_01(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_3_02(
         pluginData: PluginValidationDataExtension,
@@ -536,12 +466,7 @@ def rule_fr_nl_3_02(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_3_03(
         pluginData: PluginValidationDataExtension,
@@ -564,12 +489,7 @@ def rule_fr_nl_3_03(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_3_04(
         pluginData: PluginValidationDataExtension,
@@ -591,12 +511,7 @@ def rule_fr_nl_3_04(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_4_01(
         pluginData: PluginValidationDataExtension,
@@ -621,12 +536,7 @@ def rule_fr_nl_4_01(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_4_02(
         pluginData: PluginValidationDataExtension,
@@ -649,12 +559,7 @@ def rule_fr_nl_4_02(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_5_01(
         pluginData: PluginValidationDataExtension,
@@ -683,12 +588,7 @@ def rule_fr_nl_5_01(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_5_03(
         pluginData: PluginValidationDataExtension,
@@ -710,12 +610,7 @@ def rule_fr_nl_5_03(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_5_06(
     pluginData: PluginValidationDataExtension,
@@ -737,12 +632,7 @@ def rule_fr_nl_5_06(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_5_11(
         pluginData: PluginValidationDataExtension,
@@ -801,10 +691,10 @@ def rule_fr_nl_5_11(
                     styleProperty = styleValues[0].strip()
                     if styleProperty not in XHTML_ALLOWED_STYLES:
                         invalidStyles.add(styleProperty)
-            tag = qname(elt.tag).localName
+            tag = qname(cast(str, elt.tag)).localName
             parent = elt.getparent()
             if tag == 'li' and parent is not None:
-                parentTag = qname(parent.tag).localName
+                parentTag = qname(cast(str, parent.tag)).localName
                 if parentTag in XHTML_LIST_ITEM_TYPES:
                     typeAttr = elt.get('type')
                     if typeAttr not in XHTML_LIST_ITEM_TYPES[parentTag]:
@@ -840,12 +730,7 @@ def rule_fr_nl_5_11(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=[
-        DISCLOSURE_SYSTEM_NT16,
-        DISCLOSURE_SYSTEM_NT17,
-        DISCLOSURE_SYSTEM_NT18,
-        DISCLOSURE_SYSTEM_NT19,
-    ],
+    disclosureSystems=NT_DISCLOSURE_SYSTEMS,
 )
 def rule_fr_nl_6_01(
         pluginData: PluginValidationDataExtension,

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

@@ -29,9 +29,13 @@ from arelle.XbrlConst import parentChild, standardLabel
 from arelle.XmlValidateConst import VALID
 
 from ..DisclosureSystems import (
+    DISCLOSURE_SYSTEM_NL_INLINE_2025,
+    DISCLOSURE_SYSTEM_NL_INLINE_MULTI_TARGET,
     ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
     NL_INLINE_GAAP_IFRS_DISCLOSURE_SYSTEMS,
     NL_INLINE_GAAP_OTHER_DISCLOSURE_SYSTEMS,
+    NL_INLINE_MULTI_TARGET_DISCLOSURE_SYSTEMS,
+    NL_INLINE_OTHER_DISCLOSURE_SYSTEMS,
 )
 from ..PluginValidationDataExtension import (
     ALLOWABLE_LANGUAGES,
@@ -1245,7 +1249,8 @@ def rule_nl_kvk_4_2_2_2(
         **kwargs: Any,
 ) -> Iterable[Validation]:
     """
-    NL-KVK.4.2.2.2: Domain members MUST have domainItemType data type as defined in https://www.xbrl.org/dtr/type/2022-03-31/types.xsd.
+    NL-KVK.4.2.2.2: Domain members MUST have domainItemType data type as defined in
+    https://www.xbrl.org/dtr/type/2022-03-31/types.xsd or https://www.xbrl.org/dtr/type/2024-01-31/types.xsd
     """
     domainMembersWrongType = []
     domainMembers = pluginData.getDimensionalData(val.modelXbrl).domainMembers
@@ -1327,6 +1332,29 @@ def rule_nl_kvk_4_3_1_1(
         )
 
 
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=DISCLOSURE_SYSTEM_NL_INLINE_2025,
+)
+def rule_nl_kvk_4_3_1_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.4.3.1.2: An extension element SHOULD be anchored to a taxonomy element with a compatible data type.
+    """
+    anchorData = pluginData.getAnchorData(val.modelXbrl)
+    if len(anchorData.extConceptsNotAnchoredToSameDerivedType) > 0:
+        yield Validation.warning(
+            codes="NL.NL-KVK.4.3.1.2.incompatibleDataTypeAnchoringRelationship",
+            msg=_("The extension and taxonomy concepts that participate in anchoring relationships must "
+                  "either have the same type or one concept type must derive from the other."),
+            modelObject=anchorData.extConceptsNotAnchoredToSameDerivedType,
+        )
+
+
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
@@ -1722,23 +1750,27 @@ def rule_nl_kvk_4_4_6_1(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=NL_INLINE_GAAP_OTHER_DISCLOSURE_SYSTEMS,
+    disclosureSystems=NL_INLINE_OTHER_DISCLOSURE_SYSTEMS,
 )
-def rule_nl_kvk_5_1_3_1(
+def rule_nl_kvk_5_1_3_1_and_6_1_3_1(
         pluginData: PluginValidationDataExtension,
         val: ValidateXbrl,
         *args: Any,
         **kwargs: Any,
 ) -> Iterable[Validation]:
     """
-    NL-KVK.5.1.3.1: Validate that the imported taxonomy matches the KVK-specified entry point.
+    NL-KVK.5.1.3.1 and NL-KVK.6.1.3.1: Validate that the imported taxonomy matches the KVK-specified entry point.
         - https://www.nltaxonomie.nl/kvk/2024-12-31/kvk-annual-report-other-gaap.xsd
+        - https://www.nltaxonomie.nl/kvk/2025-12-31/kvk-annual-report-other.xsd
     """
     uris = {doc[0].uri for doc in val.modelXbrl.namespaceDocs.values()}
     matches = uris & EFFECTIVE_KVK_GAAP_OTHER_ENTRYPOINT_FILES
     if not matches:
+        base_code = '5.1.3.1.requiredEntryPointOtherGaapNotReferenced'
+        if str(val.disclosureSystem.name) in DISCLOSURE_SYSTEM_NL_INLINE_MULTI_TARGET:
+            base_code = '6.1.3.1.requiredEntryPointOtherNotReferenced'
         yield Validation.error(
-            codes='NL.NL-KVK.5.1.3.1.requiredEntryPointOtherGaapNotReferenced',
+            codes=f'NL.NL-KVK.{base_code}',
             msg=_('The extension taxonomy must import the entry point of the taxonomy files prepared by KVK.'),
             modelObject=val.modelXbrl.modelDocument
         )
@@ -1746,24 +1778,27 @@ def rule_nl_kvk_5_1_3_1(
 
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
-    disclosureSystems=NL_INLINE_GAAP_OTHER_DISCLOSURE_SYSTEMS,
+    disclosureSystems=NL_INLINE_OTHER_DISCLOSURE_SYSTEMS,
 )
-def rule_nl_kvk_5_1_3_2(
+def rule_nl_kvk_5_1_3_2_and_6_1_3_2(
         pluginData: PluginValidationDataExtension,
         val: ValidateXbrl,
         *args: Any,
         **kwargs: Any,
 ) -> Iterable[Validation]:
     """
-    NL-KVK.5.1.3.2: The legal entity's report MUST import the applicable version of
+    NL-KVK.5.1.3.2 and NL-KVK.6.1.3.2: The legal entity's report MUST import the applicable version of
                     the taxonomy files prepared by KVK.
     """
     reportingPeriod = pluginData.getReportingPeriod(val.modelXbrl)
     uris = {doc[0].uri for doc in val.modelXbrl.namespaceDocs.values()}
     matches = uris & TAXONOMY_URLS_BY_YEAR.get(reportingPeriod or '', set())
     if not reportingPeriod or not matches:
+        base_code = '5.1.3.2.incorrectVersionEntryPointOtherGaapReferenced'
+        if str(val.disclosureSystem.name) in DISCLOSURE_SYSTEM_NL_INLINE_MULTI_TARGET:
+            base_code = '6.1.3.2.incorrectVersionEntryPointOtherReferenced'
         yield Validation.error(
-            codes='NL.NL-KVK.5.1.3.2.incorrectVersionEntryPointOtherGaapReferenced',
+            codes=f'NL.NL-KVK.{base_code}',
             msg=_('The report MUST import the applicable version of the taxonomy files prepared by KVK '
                   'for the reported financial reporting period. Verify the taxonomy version and make sure '
                   'that FinancialReportingPeriod are tagged correctly.'),
@@ -1771,25 +1806,103 @@ def rule_nl_kvk_5_1_3_2(
         )
 
 
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_MULTI_TARGET_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_6_1_3_3(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.6.1.3.3: The target attribute “filing-information” MUST be used for the content of the required elements
+                    for filing with the Business Register
+    """
+    targetElements = {elt.get("target") for elt in pluginData.getTargetElements(val.modelXbrl)}
+    if len(targetElements) > 2 or 'filing-information' not in targetElements or 'default' not in targetElements:
+        yield Validation.error(
+            codes='NL.NL-KVK.6.1.3.3.requiredTargetAttributeNotUsed',
+            msg=_('The target attribute `filing-information` MUST be used for the content of the required '
+                  'elements for filing with the Business Register.'),
+            modelObject=targetElements
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_OTHER_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_7_1_4_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.7.1.4.2: The concept kvk:AnnualReportOfForeignGroupHeadForExemptionUnderArticle403 MUST NOT be reported with
+                    a value of “False”.
+    """
+    factsInError = []
+    articleFacts = val.modelXbrl.factsByQname.get(pluginData.AnnualReportOfForeignGroupHeadForExemptionUnderArticle403Qn, set())
+    for fact in articleFacts:
+        if fact is not None and fact.xValid >= VALID and fact.xValue == 'False':
+            factsInError.append(fact)
+    if len(factsInError) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.7.1.4.2.reportedConcept403NotExpected',
+            msg=_('A fact or facts tagged with `kvk:AnnualReportOfForeignGroupHeadForExemptionUnderArticle403` is incorrectly marked as False.'),
+            modelObject=factsInError
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=NL_INLINE_GAAP_OTHER_DISCLOSURE_SYSTEMS,
+)
+def rule_nl_kvk_7_2_1_2(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    NL-KVK.7.2.1.2: The concept kvk:AnnualReportOfForeignGroupHeadForExemptionUnderArticle408 MUST NOT be reported with
+                    a value of “False”.
+    """
+    factsInError = []
+    articleFacts = val.modelXbrl.factsByQname.get(pluginData.AnnualReportOfForeignGroupHeadForExemptionUnderArticle408Qn, set())
+    for fact in articleFacts:
+        if fact is not None and fact.xValid >= VALID and fact.xValue == 'False':
+            factsInError.append(fact)
+    if len(factsInError) > 0:
+        yield Validation.error(
+            codes='NL.NL-KVK.7.2.1.2.reportedConcept408NotExpected',
+            msg=_('A fact or facts tagged with `kvk:AnnualReportOfForeignGroupHeadForExemptionUnderArticle408` is incorrectly marked as False.'),
+            modelObject=factsInError
+        )
+
+
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=ALL_NL_INLINE_DISCLOSURE_SYSTEMS,
 )
-def rule_nl_kvk_6_1_1_1(
+def rule_nl_kvk_8_1_1_1(
         pluginData: PluginValidationDataExtension,
         val: ValidateXbrl,
         *args: Any,
         **kwargs: Any,
 ) -> Iterable[Validation]:
     """
-    NL-KVK.6.1.1.1: The size of the report package MUST NOT exceed 100 MB.
+    NL-KVK.8.1.1.1: The size of the report package MUST NOT exceed 100 MB.
     """
     size = val.modelXbrl.fileSource.getBytesSize()
     if size is None:
         return  # File size is not available, cannot validate
     if size > MAX_REPORT_PACKAGE_SIZE_MBS * 1_000_000:  # Interpretting MB as megabytes (1,000,000 bytes)
         yield Validation.error(
-            codes='NL.NL-KVK.6.1.1.1.reportPackageMaximumSizeExceeded',
+            codes='NL.NL-KVK.8.1.1.1.reportPackageMaximumSizeExceeded',
             msg=_('The size of the report package must not exceed %(maxSize)s MBs, size is %(size)s MBs.'),
             modelObject=val.modelXbrl, maxSize=MAX_REPORT_PACKAGE_SIZE_MBS, size=int(size/1000000)
         )

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

@@ -353,7 +353,9 @@ def rule_ros20(
     else:
         principal_currency_value = principal_currency_values.pop()
         monetary_facts = list(val.modelXbrl.factsByDatatype(False, qnXbrliMonetaryItemType))
-        monetary_units = [list(fact.utrEntries)[0].unitId for fact in monetary_facts if fact.unit is not None]
+        monetary_units = [
+            list(fact.utrEntries)[0].unitId for fact in monetary_facts if fact.unit is not None and len(fact.utrEntries) > 0
+        ]
         unit_counts = Counter(monetary_units)
         principal_currency_value_count = unit_counts[principal_currency_value]
         for count in unit_counts.values():

arelle/plugin/validate/UK/__init__.py

@@ -9,7 +9,7 @@ References:
 """
 import os
 from arelle import ModelDocument, XmlUtil
-from arelle.ModelValue import qname, dateTime, DATE
+from arelle.ModelValue import qname, dateTime, DATE, dateUnionEqual
 from arelle.ValidateDuplicateFacts import getDuplicateFactSets
 from arelle.ValidateXbrlCalcs import insignificantDigits
 from arelle.Version import authorLabel, copyrightLabel
@@ -17,6 +17,7 @@ from arelle.XbrlConst import xbrli, qnXbrliXbrl
 import regex as re
 import tinycss2.ast
 from collections import defaultdict
+from arelle.XmlValidate import VALID
 
 from .ValidateUK import ValidateUK
 
@@ -201,9 +202,9 @@ def validateXbrlFinally(val, *args, **kwargs):
             scheme, identifier = c1.entityIdentifier
             if scheme == "http://www.companieshouse.gov.uk/":
                 companyReferenceNumberContexts[identifier].append(c1.id)
-        atLeastOneFacts = {}
+        atLeastOneFacts = defaultdict(set)
         uniqueFacts = {}  # key = (qname, context hash, unit hash, lang)
-        mandatoryFacts = {}
+        mandatoryFacts = defaultdict(set)
         mandatoryGDV = defaultdict(set)
         factForConceptContextUnitHash = defaultdict(list)
         hasCompaniesHouseContext = any(cntx.entityIdentifier[0] == "http://www.companieshouse.gov.uk/"
@@ -250,12 +251,12 @@ def validateXbrlFinally(val, *args, **kwargs):
                     factNamespaceURI = f.qname.namespaceURI
                     factLocalName = f.qname.localName
                     if factLocalName in MANDATORY_ITEMS[val.txmyType]:
-                        mandatoryFacts[factLocalName] = f
+                        mandatoryFacts[factLocalName].add(f)
                     if val.txmyType in MUST_HAVE_ONE_ITEM and factLocalName in MUST_HAVE_ONE_ITEM[val.txmyType]:
-                        atLeastOneFacts[factLocalName] = f
+                        atLeastOneFacts[factLocalName].add(f)
                     if factLocalName == "UKCompaniesHouseRegisteredNumber" and val.isAccounts:
                         if hasCompaniesHouseContext:
-                            mandatoryFacts[factLocalName] = f
+                            mandatoryFacts[factLocalName].add(f)
                         for _cntx in contextsUsed:
                             _scheme, _identifier = _cntx.entityIdentifier
                             if _scheme == "http://www.companieshouse.gov.uk/" and f.xValue != _identifier:
@@ -326,17 +327,72 @@ def validateXbrlFinally(val, *args, **kwargs):
         checkFacts(modelXbrl.facts)
 
         if val.isAccounts:
-            _missingItems = MANDATORY_ITEMS[val.txmyType] - mandatoryFacts.keys()
-            if hasCompaniesHouseContext and "UKCompaniesHouseRegisteredNumber" not in mandatoryFacts:
-                _missingItems.add("UKCompaniesHouseRegisteredNumber")
+            startDate = None
+            endDate = None
+            _missingItems = []
+            for fact in mandatoryFacts.get('EndDateForPeriodCoveredByReport', set()):
+                if (fact is not None and
+                        fact.xValid >= VALID and
+                        fact.context is not None and
+                        fact.context.isInstantPeriod and
+                        dateUnionEqual(fact.context.instantDate, fact.xValue)):
+                    endDate = fact.xValue
+                    break
+            else:
+                _missingItems.append('EndDateForPeriodCoveredByReport')
+
+            for fact in mandatoryFacts.get('StartDateForPeriodCoveredByReport', set()):
+                if (fact is not None and
+                        fact.xValid >= VALID and
+                        fact.context is not None and
+                        fact.context.isInstantPeriod and
+                        dateUnionEqual(fact.context.instantDate, endDate)):
+                    startDate = fact.xValue
+                    break
+            else:
+                _missingItems.append('StartDateForPeriodCoveredByReport')
+
+            if startDate is not None and endDate is not None:
+                mandatoryConceptsToCheck = MANDATORY_ITEMS[val.txmyType]
+                if hasCompaniesHouseContext:
+                    mandatoryConceptsToCheck = MANDATORY_ITEMS[val.txmyType] | {"UKCompaniesHouseRegisteredNumber"}
+
+                for mandatoryConcept in mandatoryConceptsToCheck:
+                    if mandatoryConcept in ['StartDateForPeriodCoveredByReport', 'EndDateForPeriodCoveredByReport']:
+                        continue
+                    foundFact = False
+                    for fact in mandatoryFacts.get(mandatoryConcept, set()):
+                        if (fact is not None and fact.context is not None and fact.xValid >= VALID and
+                                ((fact.context.isInstantPeriod and dateUnionEqual(fact.context.instantDate, endDate) or
+                                  (fact.context.isStartEndPeriod and dateUnionEqual(fact.context.startDatetime, startDate) and
+                                   dateUnionEqual(fact.context.endDate, endDate, instantEndDate=True))))):
+                                foundFact = True
+                                break
+                    if not foundFact:
+                        _missingItems.append(mandatoryConcept)
+
             if _missingItems:
                 modelXbrl.error("JFCVC.3312",
-                    _("Facts are MANDATORY: %(missingItems)s"),
+                    _("The following mandatory concepts are either not tagged on a fact or are tagged on facts that "
+                      "have contexts that do not align with the dates as reported in "
+                      "'StartDateForPeriodCoveredByReport' and 'EndDateForPeriodCoveredByReport': %(missingItems)s"),
                     modelObject=modelXbrl, missingItems=", ".join(sorted(_missingItems)))
-            if not atLeastOneFacts and val.txmyType in MUST_HAVE_ONE_ITEM:
-                modelXbrl.error("JFCVC.3312.atLeastOne",
-                                _("At least one of the facts is MANDATORY: %(missingItems)s"),
-                                modelObject=modelXbrl, missingItems=", ".join(sorted(MUST_HAVE_ONE_ITEM[val.txmyType])))
+
+            if startDate is not None and endDate is not None and val.txmyType in MUST_HAVE_ONE_ITEM:
+                foundFact = False
+                for mustHaveOneConcept in MUST_HAVE_ONE_ITEM[val.txmyType]:
+                    for fact in atLeastOneFacts.get(mustHaveOneConcept, set()):
+                        if (fact is not None and fact.context is not None and fact.xValid >= VALID and
+                                ((fact.context.isInstantPeriod and dateUnionEqual(fact.context.instantDate, endDate) or
+                                  (fact.context.isStartEndPeriod and dateUnionEqual(fact.context.startDatetime, startDate) and
+                                   dateUnionEqual(fact.context.endDate, endDate, instantEndDate=True))))):
+                            foundFact = True
+                            break
+
+                if not foundFact:
+                    modelXbrl.error("JFCVC.3312.atLeastOne",
+                                    _("At least one of the facts is MANDATORY: %(missingItems)s"),
+                                    modelObject=modelXbrl, missingItems=", ".join(sorted(MUST_HAVE_ONE_ITEM[val.txmyType])))
 
             ''' removed with JFCVC v4.0 2020-06-09
             f = mandatoryFacts.get("StartDateForPeriodCoveredByReport")