Entity Schemes and Entity Identifiers

An entity scheme is a framework for referencing naming authorities for business entities, in the form of a namespace URI. An entity identifier is a string that uniquely identifies a reporting entity according to an entity scheme. In CDM XBRL, you can add and edit XBRL settings for entity schemes and identifiers for each report.

An entity scheme describes the format of an entity identifier. An entity identifier uniquely identifies a reporting entity according to a scheme. Each XBRL item must indicate what entity scheme and identifier it makes reference to.

When you create XBRL items, you must be able to identify the reporting entity to which the item refers. You can use the entity schemes and entity identifiers in XBRL to manage the identity of the reporting entity. Entity schemes and entity identifiers can be managed globally.

Work with Entity Schemes

An entity scheme defines a framework for referencing naming authorities for business entities. It is in the form of a namespace URI, for example: http://www.cusip.org. A company filing to the SEC does not need to create a scheme because the SEC scheme is already available.

Important: The regular expression must conform to the rules for .NET regular expressions. CDM XBRL assists the user in generating their regular expression for the scheme by the color of the fields. Fields that are highlighted with an X are invalid and cannot be saved.

You can use CDM XBRL to add, edit, and delete XBRL entity schemas.

Add an Entity Schema

You can use CDM XBRL to add XBRL entity schemes that are required for jurisdictions that were not anticipated.

Click the Home tab, then in the Navigation Pane, click Administration.
Under XBRL, double-click Entity Schemes. The Entity Schemes tab opens in the work area.
Click Home > Add > Entity Scheme.
Type the required information into the fields.
- Name - Enter a unique name for the entity scheme, for example, CIK.
- URI - Enter the well-formed URI for the website of the organization whose scheme you selected in the Entity Scheme field, for example: http://www.sec.gov/cik.
- Description - Enter a description to identify the entity scheme, for example, Central Index Key.
- Regular Expression - Enter an expression to validate entity identifiers, for example, [A-Z0-9][0-9]{9}$.
- Regular Expression Description - Enter a description to identify the regular expression, for example: a letter or digit, followed by nine digits.
- Sample Identifier - If this field is used, it must match the regular expression. Enter the unique identifying number that is assigned to your business by the regulatory organization, for example: A123456789.
Click OK.

Edit an Entity Scheme

If you change the value of an identifier, the projects that it is associated with are examined to make sure this does not result in duplicate identifiers. In this case, the edit cannot be saved.

If an edit to the regular expression causes an entity identifier that makes reference to it be invalid, the change cannot be applied and the user receives a message.

To edit an entity schema:

In the Entity Schemes tab in the work area, right-click on the entity scheme you want to edit and select Edit.
In the Edit window, change the information as needed.
Click OK.

Delete an Entity Scheme

If you no longer need an XBRL entity scheme, you can use CDM XBRL to delete it.

Important: If you delete an entity scheme that is associated with entity identifiers, all entity identifiers that are dependent on the scheme are deleted as well. You cannot undo a deletion. Proceed with caution.

To delete an entity schema:

In the Entity Schemes tab in the work area, right-click on the entity scheme you want to delete and select Delete.
In the confirmation window, click Yes.
If an entity identifier is associated with the entity scheme, a warning message states that all entity identifiers that are dependent on the scheme are also deleted. Click Yes.

Work with Entity Identifiers

An entity identifier is a text string that uniquely identifies a reporting entity according to a scheme. Every XBRL item must indicate the entity scheme that it relates to.

Important: One string identifier is assigned to each corporate entity and the same identifier applies to all CDM XBRL reports for that entity. However, subsidiary companies that are included in the same report or project might have different identifiers and possibly even use different schemes from the parent company.

You can use CDM XBRL to add, edit, and delete XBRL entity identifies.

Add an Entity Identifier

Click the Home tab, then in the Navigation Pane, click Administration.
Under XBRL, double-click Entity Identifiers. The Entity Identifiers tab opens in the work area.
Click Home > Add > Entity Identifier.
Type the required information into the fields.
- Name - Enter a unique name for the entity identifier.
- Description - Enter a description to identify the entity identifier. This is optional.
- Scheme - Select an existing entity scheme from the list.
- Identifier - Specify an identifying number. If the scheme provides a regular expression, this value must match it.
Click OK.

Edit an Entity Identifier

If you change the value of an identifier, the projects that it is associated with are examined to ensure that duplicate identifiers are not used. In this case, the edit cannot be saved.

To edit an entity identifier:

In the Entity Identifiers tab in the work area, right-click on the entity identifier you want to edit and select Edit.
In the Edit window, change the information as needed.
Click OK.

Delete an Entity Identifier

If you no longer need an XBRL entity identifier, you can delete it.

Important: There are no restrictions to delete an entity identifier. An entity scheme that is associated with an entity identifier that is deleted is not affected. You cannot undo a deletion. Proceed with caution.

To delete an entity identifier:

In the Entity Identifiers tab in the work area, right-click on the entity identifier you want to delete and select Delete.
In the confirmation message, click Yes.