def validateXbrlStart(val, parameters=None):
val.validateHMRCplugin = val.validateDisclosureSystem and getattr(val.disclosureSystem, "HMRCplugin", False)
if not (val.validateHMRCplugin):
return
val.isAccounts = XmlUtil.hasAncestor(val.modelXbrl.modelDocument.xmlRootElement,
"http://www.govtalk.gov.uk/taxation/CT/3",
"Accounts")
val.isComputation = XmlUtil.hasAncestor(val.modelXbrl.modelDocument.xmlRootElement,
"http://www.govtalk.gov.uk/taxation/CT/3",
"Computation")
if parameters:
p = parameters.get(ModelValue.qname("type",noPrefixIsNoNamespace=True))
if p and len(p) == 2: # override implicit type
paramType = p[1].lower()
val.isAccounts = paramType == "accounts"
val.isComputation = paramType == "computation"
def validateXbrlStart(val, parameters=None):
val.validateHMRCplugin = val.validateDisclosureSystem and getattr(
val.disclosureSystem, "HMRCplugin", False)
if not (val.validateHMRCplugin):
return
val.isAccounts = XmlUtil.hasAncestor(
val.modelXbrl.modelDocument.xmlRootElement,
"http://www.govtalk.gov.uk/taxation/CT/3", "Accounts")
val.isComputation = XmlUtil.hasAncestor(
val.modelXbrl.modelDocument.xmlRootElement,
"http://www.govtalk.gov.uk/taxation/CT/3", "Computation")
if parameters:
p = parameters.get(ModelValue.qname("type",
noPrefixIsNoNamespace=True))
if p and len(p) == 2: # override implicit type
paramType = p[1].lower()
val.isAccounts = paramType == "accounts"
val.isComputation = paramType == "computation"
def validate(self, modelXbrl, parameters=None):
if not hasattr(modelXbrl.modelDocument, "xmlDocument"): # not parsed
return
busNamespacePattern = re.compile(
r"^http://www\.xbrl\.org/uk/cd/business")
gaapNamespacePattern = re.compile(
r"^http://www\.xbrl\.org/uk/gaap/core")
ifrsNamespacePattern = re.compile(r"^http://www\.iasb\.org/.*ifrs")
direpNamespacePattern = re.compile(
r"^http://www\.xbrl\.org/uk/reports/direp")
labelHasNegativeTermPattern = re.compile(r".*[(].*\w.*[)].*")
# note that some XFM tests are done by ValidateXbrl to prevent mulstiple node walks
super(ValidateHmrc, self).validate(modelXbrl, parameters)
xbrlInstDoc = modelXbrl.modelDocument.xmlDocument
self.modelXbrl = modelXbrl
modelXbrl.modelManager.showStatus(
_("validating {0}").format(self.disclosureSystem.name))
isAccounts = XmlUtil.hasAncestor(
modelXbrl.modelDocument.xmlRootElement,
"http://www.govtalk.gov.uk/taxation/CT/3", "Accounts")
isComputation = XmlUtil.hasAncestor(
modelXbrl.modelDocument.xmlRootElement,
"http://www.govtalk.gov.uk/taxation/CT/3", "Computation")
if parameters:
p = self.parameters.get(
ModelValue.qname("type", noPrefixIsNoNamespace=True))
if p and len(p) == 2: # override implicit type
paramType = p[1].lower()
isAccounts = paramType == "accounts"
isComputation = paramType == "computation"
# instance checks
if modelXbrl.modelDocument.type == ModelDocument.Type.INSTANCE or \
modelXbrl.modelDocument.type == ModelDocument.Type.INLINEXBRL:
companyReferenceNumberContexts = defaultdict(list)
for c1 in modelXbrl.contexts.values():
scheme, identifier = c1.entityIdentifier
if scheme == "http://www.companieshouse.gov.uk/":
companyReferenceNumberContexts[identifier].append(c1.id)
busLocalNames = {
"EntityCurrentLegalOrRegisteredName",
"StartDateForPeriodCoveredByReport",
"EndDateForPeriodCoveredByReport", "BalanceSheetDate",
"DateApprovalAccounts", "NameDirectorSigningAccounts",
"EntityDormant", "EntityTrading",
"UKCompaniesHouseRegisteredNumber"
}
busItems = {}
gaapLocalNames = {
"DateApprovalAccounts", "NameDirectorSigningAccounts",
"ProfitLossForPeriod"
}
gaapItems = {}
ifrsLocalNames = {
"DateAuthorisationFinancialStatementsForIssue",
"ExplanationOfBodyOfAuthorisation", "ProfitLoss"
}
ifrsItems = {}
direpLocalNames = {
"DateSigningDirectorsReport", "DirectorSigningReport"
}
direpItems = {}
uniqueFacts = {} # key = (qname, context hash, unit hash, lang)
def checkFacts(facts):
for f1 in facts:
context = f1.context
unit = f1.unit
if getattr(f1, "xValid", 0) >= 4:
factNamespaceURI = f1.qname.namespaceURI
factLocalName = f1.qname.localName
if busNamespacePattern.match(
factNamespaceURI
) and factLocalName in busLocalNames:
busItems[factLocalName] = f1
elif gaapNamespacePattern.match(
factNamespaceURI
) and factLocalName in gaapLocalNames:
gaapItems[factLocalName] = f1
elif ifrsNamespacePattern.match(
factNamespaceURI
) and factLocalName in ifrsLocalNames:
ifrsItems[factLocalName] = f1
elif direpNamespacePattern.match(
factNamespaceURI
) and factLocalName in direpLocalNames:
direpItems[factLocalName] = f1
dupKey = (f1.concept, context.contextDimAwareHash
if context is not None else None,
unit.hash if unit is not None else None,
f1.xmlLang)
if context is not None:
if f1 in uniqueFacts:
f2 = uniqueFacts[f1]
if (f1.effectiveValue != f2.effectiveValue):
modelXbrl.error(
"HMRC.14",
_("Inconsistent duplicate facts %(fact)s context %(contextID)s and %(contextID2)s."
),
modelObject=(f1, f2),
fact=f1.qname,
contextID=f1.contextID,
contextID2=f2.contextID)
uniqueFacts[dupKey] = f1
if f1.isNumeric:
if f1.precision:
modelXbrl.error(
"HMRC.5.4",
_("Numeric fact %(fact)s of context %(contextID)s has a precision attribute '%(precision)s'"
),
modelObject=f1,
fact=f1.qname,
contextID=f1.contextID,
precision=f1.precision)
try: # only process validated facts
if f1.xValue < 0:
label = f1.concept.label(lang="en")
if not labelHasNegativeTermPattern.match(
label):
modelXbrl.error(
"HMRC.5.3",
_("Numeric fact %(fact)s of context %(contextID)s has a negative value '%(value)s' but label does not have a bracketed negative term (using parentheses): %(label)s"
),
modelObject=f1,
fact=f1.qname,
contextID=f1.contextID,
value=f1.value,
label=label)
except AttributeError:
pass # if not validated it should have failed with a schema error
if f1.modelTupleFacts:
checkFacts(f1.modelTupleFacts)
checkFacts(modelXbrl.facts)
if isAccounts:
if "StartDateForPeriodCoveredByReport" not in busItems:
modelXbrl.error(
"HMRC.02",
_("Period Start Date (uk-bus:StartDateForPeriodCoveredByReport) is missing."
),
modelObject=modelXbrl)
elif busItems[
"StartDateForPeriodCoveredByReport"].value < "2008-04-06":
modelXbrl.error(
"HMRC.02",
_("Period Start Date (uk-bus:StartDateForPeriodCoveredByReport) must be 6 April 2008 or later."
),
modelObject=modelXbrl)
for items, name, msg, ref in (
(busItems, "EntityCurrentLegalOrRegisteredName",
_("Company Name (uk-bus:EntityCurrentLegalOrRegisteredName) is missing."
), "01"),
(busItems, "EndDateForPeriodCoveredByReport",
_("Period End Date (uk-bus:EndDateForPeriodCoveredByReport) is missing."
), "03"),
(busItems, "BalanceSheetDate",
_("Balance Sheet Date (uk-bus:BalanceSheetDate) is missing."
), "06"),
(busItems, "EntityDormant",
_("Dormant/non-dormant indicator (uk-bus:EntityDormant) is missing."
), "09"),
(busItems, "EntityTrading",
_("Trading/non-trading indicator (uk-bus:EntityTrading) is missing."
), "10"),
(direpItems, "DateSigningDirectorsReport",
_("Date of signing Directors Report (uk-direp:DateSigningDirectorsReport) is missing."
), "12"),
(direpItems, "DirectorSigningReport",
_("Name of Director signing Directors Report (uk-direp:DirectorSigningReport) is missing."
), "13"),
):
if name not in items:
modelXbrl.error("HMRC.{0}".format(ref),
msg,
modelObject=modelXbrl,
messageCodes=("HMRC.01", "HMRC.03",
"HMRC.06", "HMRC.09",
"HMRC.10", "HMRC.12",
"HMRC.13"))
if ("DateApprovalAccounts" not in gaapItems
and "DateAuthorisationFinancialStatementsForIssue"
not in ifrsItems):
modelXbrl.error(
"HMRC.07",
_("Balance Sheet Date of Approval (uk-gaap:DateApprovalAccounts) is missing OR Balance Sheet Date of Approval (uk-ifrs:DateAuthorisationFinancialStatementsForIssue) is missing."
),
modelObject=modelXbrl)
if ("NameDirectorSigningAccounts" not in gaapItems and
"ExplanationOfBodyOfAuthorisation" not in ifrsItems):
modelXbrl.error(
"HMRC.08",
_("Name of Director Approving Balance Sheet (uk-gaap:NameDirectorSigningAccounts) is missing OR Name of Director Approving Balance Sheet (ifrs:ExplanationOfBodyOfAuthorisation) is missing."
),
modelObject=modelXbrl)
if ("ProfitLossForPeriod" not in gaapItems
and "ProfitLoss" not in ifrsItems):
modelXbrl.error(
"HMRC.11",
_("Profit or Loss for the period (uk-gaap:ProfitLossForPeriod OR ifrs:ProfitLoss) is missing."
),
modelObject=modelXbrl)
if companyReferenceNumberContexts:
if "UKCompaniesHouseRegisteredNumber" not in busItems:
modelXbrl.error(
"HMRC.16.1",
_("Company Reference Number (uk-bus:UKCompaniesHouseRegisteredNumber) is missing."
),
modelObject=modelXbrl)
else:
factCompNbr = busItems[
"UKCompaniesHouseRegisteredNumber"].value
for compRefNbr, contextIds in companyReferenceNumberContexts.items(
):
if compRefNbr != factCompNbr:
modelXbrl.error(
"HMRC.16.2",
_("Context entity identifier (%(entityIdentifier)s) does not match Company Reference Number (uk-bus:UKCompaniesHouseRegisteredNumber) Location: Accounts (context id %(contextID)s)."
),
modelObject=modelXbrl,
entityIdentifier=compRefNbr,
contextID=",".join(contextIds))
modelXbrl.modelManager.showStatus(_("ready"), 2000)
def validate(self, modelXbrl, parameters=None):
if not hasattr(modelXbrl.modelDocument, "xmlDocument"): # not parsed
return
busNamespacePattern = re.compile(r"^http://www\.xbrl\.org/uk/cd/business")
gaapNamespacePattern = re.compile(r"^http://www\.xbrl\.org/uk/gaap/core")
ifrsNamespacePattern = re.compile(r"^http://www\.iasb\.org/.*ifrs")
direpNamespacePattern = re.compile(r"^http://www\.xbrl\.org/uk/reports/direp")
labelHasNegativeTermPattern = re.compile(r".*[(].*\w.*[)].*")
# note that some XFM tests are done by ValidateXbrl to prevent mulstiple node walks
super(ValidateHmrc,self).validate(modelXbrl, parameters)
xbrlInstDoc = modelXbrl.modelDocument.xmlDocument
self.modelXbrl = modelXbrl
modelXbrl.modelManager.showStatus(_("validating {0}").format(self.disclosureSystem.name))
isAccounts = XmlUtil.hasAncestor(modelXbrl.modelDocument.xmlRootElement,
"http://www.govtalk.gov.uk/taxation/CT/3",
"Accounts")
isComputation = XmlUtil.hasAncestor(modelXbrl.modelDocument.xmlRootElement,
"http://www.govtalk.gov.uk/taxation/CT/3",
"Computation")
if parameters:
p = self.parameters.get(ModelValue.qname("type",noPrefixIsNoNamespace=True))
if p and len(p) == 2: # override implicit type
paramType = p[1].lower()
isAccounts = paramType == "accounts"
isComputation = paramType == "computation"
# instance checks
if modelXbrl.modelDocument.type == ModelDocument.Type.INSTANCE or \
modelXbrl.modelDocument.type == ModelDocument.Type.INLINEXBRL:
companyReferenceNumberContexts = defaultdict(list)
for c1 in modelXbrl.contexts.values():
if c1 is not None:
scheme, identifier = c1.entityIdentifier
if scheme == "http://www.companieshouse.gov.uk/":
companyReferenceNumberContexts[identifier].append(c1.id)
busLocalNames = {
"EntityCurrentLegalOrRegisteredName",
"StartDateForPeriodCoveredByReport",
"EndDateForPeriodCoveredByReport",
"BalanceSheetDate",
"DateApprovalAccounts",
"NameDirectorSigningAccounts",
"EntityDormant",
"EntityTrading",
"UKCompaniesHouseRegisteredNumber"
}
busItems = {}
gaapLocalNames = {
"DateApprovalAccounts",
"NameDirectorSigningAccounts",
"ProfitLossForPeriod"
}
gaapItems = {}
ifrsLocalNames = {
"DateAuthorisationFinancialStatementsForIssue",
"ExplanationOfBodyOfAuthorisation",
"ProfitLoss"
}
ifrsItems = {}
direpLocalNames = {
"DateSigningDirectorsReport",
"DirectorSigningReport"
}
direpItems = {}
uniqueFacts = {} # key = (qname, context hash, unit hash, lang)
def checkFacts(facts):
for f1 in facts:
context = f1.context
unit = f1.unit
if getattr(f1,"xValid", 0) >= 4:
factNamespaceURI = f1.qname.namespaceURI
factLocalName = f1.qname.localName
if busNamespacePattern.match(factNamespaceURI) and factLocalName in busLocalNames:
busItems[factLocalName] = f1
elif gaapNamespacePattern.match(factNamespaceURI) and factLocalName in gaapLocalNames:
gaapItems[factLocalName] = f1
elif ifrsNamespacePattern.match(factNamespaceURI) and factLocalName in ifrsLocalNames:
ifrsItems[factLocalName] = f1
elif direpNamespacePattern.match(factNamespaceURI) and factLocalName in direpLocalNames:
direpItems[factLocalName] = f1
dupKey = (f1.concept,
context.contextDimAwareHash if context is not None else None,
unit.hash if unit is not None else None,
f1.xmlLang)
if context is not None:
if f1 in uniqueFacts:
f2 = uniqueFacts[f1]
if (f1.effectiveValue != f2.effectiveValue):
modelXbrl.error("HMRC.14",
_("Inconsistent duplicate facts %(fact)s context %(contextID)s and %(contextID2)s."),
modelObject=(f1, f2), fact=f1.qname, contextID=f1.contextID, contextID2=f2.contextID)
uniqueFacts[dupKey] = f1
if f1.isNumeric:
if f1.precision:
modelXbrl.error("HMRC.5.4",
_("Numeric fact %(fact)s of context %(contextID)s has a precision attribute '%(precision)s'"),
modelObject=f1, fact=f1.qname, contextID=f1.contextID, precision=f1.precision)
try: # only process validated facts
if f1.xValue < 0:
label = f1.concept.label(lang="en")
if not labelHasNegativeTermPattern.match(label):
modelXbrl.error("HMRC.5.3",
_("Numeric fact %(fact)s of context %(contextID)s has a negative value '%(value)s' but label does not have a bracketed negative term (using parentheses): %(label)s"),
modelObject=f1, fact=f1.qname, contextID=f1.contextID, value=f1.value, label=label)
except AttributeError:
pass # if not validated it should have failed with a schema error
if f1.modelTupleFacts:
checkFacts(f1.modelTupleFacts)
checkFacts(modelXbrl.facts)
if isAccounts:
if "StartDateForPeriodCoveredByReport" not in busItems:
modelXbrl.error("HMRC.02",
_("Period Start Date (uk-bus:StartDateForPeriodCoveredByReport) is missing."),
modelObject=modelXbrl)
elif busItems["StartDateForPeriodCoveredByReport"].value < "2008-04-06":
modelXbrl.error("HMRC.02",
_("Period Start Date (uk-bus:StartDateForPeriodCoveredByReport) must be 6 April 2008 or later."),
modelObject=modelXbrl)
for items, name, msg, ref in (
(busItems,"EntityCurrentLegalOrRegisteredName",
_("Company Name (uk-bus:EntityCurrentLegalOrRegisteredName) is missing."),
"01"),
(busItems,"EndDateForPeriodCoveredByReport",
_("Period End Date (uk-bus:EndDateForPeriodCoveredByReport) is missing."),
"03"),
(busItems,"BalanceSheetDate",
_("Balance Sheet Date (uk-bus:BalanceSheetDate) is missing."),
"06"),
(busItems,"EntityDormant",
_("Dormant/non-dormant indicator (uk-bus:EntityDormant) is missing."),
"09"),
(busItems,"EntityTrading",
_("Trading/non-trading indicator (uk-bus:EntityTrading) is missing."),
"10"),
(direpItems,"DateSigningDirectorsReport",
_("Date of signing Directors Report (uk-direp:DateSigningDirectorsReport) is missing."),
"12"),
(direpItems,"DirectorSigningReport",
_("Name of Director signing Directors Report (uk-direp:DirectorSigningReport) is missing."),
"13"),
):
if name not in items:
modelXbrl.error("HMRC.{0}".format(ref), msg, modelObject=modelXbrl,
messageCodes=("HMRC.01","HMRC.03","HMRC.06","HMRC.09","HMRC.10","HMRC.12","HMRC.13"))
if ("DateApprovalAccounts" not in gaapItems and
"DateAuthorisationFinancialStatementsForIssue" not in ifrsItems):
modelXbrl.error("HMRC.07",
_("Balance Sheet Date of Approval (uk-gaap:DateApprovalAccounts) is missing OR Balance Sheet Date of Approval (uk-ifrs:DateAuthorisationFinancialStatementsForIssue) is missing."),
modelObject=modelXbrl)
if ("NameDirectorSigningAccounts" not in gaapItems and
"ExplanationOfBodyOfAuthorisation" not in ifrsItems):
modelXbrl.error("HMRC.08",
_("Name of Director Approving Balance Sheet (uk-gaap:NameDirectorSigningAccounts) is missing OR Name of Director Approving Balance Sheet (ifrs:ExplanationOfBodyOfAuthorisation) is missing."),
modelObject=modelXbrl)
if ("ProfitLossForPeriod" not in gaapItems and
"ProfitLoss" not in ifrsItems):
modelXbrl.error("HMRC.11",
_("Profit or Loss for the period (uk-gaap:ProfitLossForPeriod OR ifrs:ProfitLoss) is missing."),
modelObject=modelXbrl)
if companyReferenceNumberContexts:
if "UKCompaniesHouseRegisteredNumber" not in busItems:
modelXbrl.error("HMRC.16.1",
_("Company Reference Number (uk-bus:UKCompaniesHouseRegisteredNumber) is missing."),
modelObject=modelXbrl)
else:
factCompNbr = busItems["UKCompaniesHouseRegisteredNumber"].value
for compRefNbr, contextIds in companyReferenceNumberContexts.items():
if compRefNbr != factCompNbr:
modelXbrl.error("HMRC.16.2",
_("Context entity identifier (%(entityIdentifier)s) does not match Company Reference Number (uk-bus:UKCompaniesHouseRegisteredNumber) Location: Accounts (context id %(contextID)s)."),
modelObject=modelXbrl, entityIdentifier=compRefNbr, contextID=",".join(contextIds))
modelXbrl.modelManager.showStatus(_("ready"), 2000)
def validate(self, modelXbrl, parameters=None):
if not hasattr(modelXbrl.modelDocument, "xmlDocument"): # not parsed
return
busNamespacePattern = re.compile(r"^http://www\.xbrl\.org/uk/cd")
gaapNamespacePattern = re.compile(r"^http://www\.xbrl\.org/uk/fr/gaap/pt")
ifrsNamespacePattern = re.compile(r"^http://www\.iasb\.org/.*ifrs")
direpNamespacePattern = re.compile(r"^http://www\.xbrl\.org/uk/fr/gaap/pt")
# note that some XFM tests are done by ValidateXbrl to prevent mulstiple node walks
super(ValidateHmrc,self).validate(modelXbrl, parameters)
xbrlInstDoc = modelXbrl.modelDocument.xmlDocument
self.modelXbrl = modelXbrl
modelXbrl.modelManager.showStatus(_("validating {0}").format(self.disclosureSystem.name))
isAccounts = XmlUtil.hasAncestor(modelXbrl.modelDocument.xmlRootElement,
"http://www.govtalk.gov.uk/taxation/CT/3",
"Accounts")
isComputation = XmlUtil.hasAncestor(modelXbrl.modelDocument.xmlRootElement,
"http://www.govtalk.gov.uk/taxation/CT/3",
"Computation")
# instance checks
if modelXbrl.modelDocument.type == ModelDocument.Type.INSTANCE or \
modelXbrl.modelDocument.type == ModelDocument.Type.INLINEXBRL:
companyReferenceNumberContexts = defaultdict(list)
for c1 in modelXbrl.contexts.values():
scheme, identifier = c1.entityIdentifier
if scheme == "http://www.companieshouse.gov.uk/":
companyReferenceNumberContexts[identifier].append(c1.id)
busLocalNames = {
"EntityCurrentLegalOrRegisteredName",
"StartDateForPeriodCoveredByReport",
"EndDateForPeriodCoveredByReport",
"BalanceSheetDate",
"DateApprovalAccounts",
"NameDirectorSigningAccounts",
"EntityDormant",
"EntityTrading",
"UKCompaniesHouseRegisteredNumber"
}
busItems = {}
gaapLocalNames = {
"DateApprovalAccounts",
"NameDirectorSigningAccounts",
"ProfitLossForPeriod"
}
gaapItems = {}
ifrsLocalNames = {
"DateAuthorisationFinancialStatementsForIssue",
"ExplanationOfBodyOfAuthorisation",
"ProfitLoss"
}
ifrsItems = {}
direpLocalNames = {
"DateSigningDirectorsReport",
"DirectorSigningReport"
}
direpItems = {}
for iF1, f1 in enumerate(modelXbrl.facts):
context = f1.context
unit = f1.unit
factElementName = f1.element.localName
if busNamespacePattern.match(f1.element.namespaceURI) and factElementName in busLocalNames:
busItems[factElementName] = f1
elif gaapNamespacePattern.match(f1.element.namespaceURI) and factElementName in gaapLocalNames:
gaapItems[factElementName] = f1
elif ifrsNamespacePattern.match(f1.element.namespaceURI) and factElementName in ifrsLocalNames:
ifrsItems[factElementName] = f1
elif direpNamespacePattern.match(f1.element.namespaceURI) and factElementName in direpLocalNames:
direpItems[factElementName] = f1
if context:
for f2 in modelXbrl.facts[iF1:]:
if (f1.qname == f2.qname and
f2.context and context.isEqualTo(f2.context) and
((not unit and not f2.unit) or
(unit and f2.unit and unit.isEqualTo(f2.unit))) and
f1.xmlLang == f2.xmlLang and
f1.effectiveValue != f2.effectiveValue):
modelXbrl.error(
_("Inconsistent duplicate facts {0} context {1} and {2}.").format(
f1.qname, f1.contextID, f2.contextID),
"err", "HMRC.14")
if isAccounts:
if "StartDateForPeriodCoveredByReport" not in busItems:
modelXbrl.error(
_("Period Start Date (uk-bus:StartDateForPeriodCoveredByReport) is missing."),
"err", "HMRC.02")
elif busItems["StartDateForPeriodCoveredByReport"].value < "2008-04-06":
modelXbrl.error(
_("Period Start Date (uk-bus:StartDateForPeriodCoveredByReport) must be 6 April 2008 or later."),
"err", "HMRC.02")
for items, name, msg, ref in (
(busItems,"EntityCurrentLegalOrRegisteredName",
_("Company Name (uk-bus:EntityCurrentLegalOrRegisteredName) is missing."),
"01"),
(busItems,"EndDateForPeriodCoveredByReport",
_("Period End Date (uk-bus:EndDateForPeriodCoveredByReport) is missing."),
"03"),
(busItems,"BalanceSheetDate",
_("Balance Sheet Date (uk-bus:BalanceSheetDate) is missing."),
"06"),
(busItems,"EntityDormant",
_("Dormant/non-dormant indicator (uk-bus:EntityDormant) is missing."),
"09"),
(busItems,"EntityTrading",
_("Trading/non-trading indicator (uk-bus:EntityTrading) is missing."),
"10"),
(direpItems,"DateSigningDirectorsReport",
_("Date of signing Directors Report (uk-direp:DateSigningDirectorsReport) is missing."),
"12"),
(direpItems,"DirectorSigningReport",
_("Name of Director signing Directors Report (uk-direp:DirectorSigningReport) is missing."),
"13"),
):
if name not in items:
modelXbrl.error(msg, "err", "HMRC.{0}".format(ref))
if ("DateApprovalAccounts" not in gaapItems and
"DateAuthorisationFinancialStatementsForIssue" not in ifrsItems):
modelXbrl.error(
_("Name of Director Approving Balance Sheet (uk-gaap:NameDirectorSigningAccounts OR ifrs:ExplanationOfBodyOfAuthorisation) is missing."),
"err", "HMRC.08")
if ("ProfitLossForPeriod" not in gaapItems and
"ProfitLoss" not in ifrsItems):
modelXbrl.error(
_("Profit or Loss for the period (uk-gaap:ProfitLossForPeriod OR ifrs:ProfitLoss) is missing."),
"err", "HMRC.11")
if companyReferenceNumberContexts:
if "UKCompaniesHouseRegisteredNumber" not in busItems:
modelXbrl.error(
_("Company Reference Number (uk-bus:UKCompaniesHouseRegisteredNumber) is missing."),
"err", "HMRC.16.1")
else:
factCompNbr = busItems["UKCompaniesHouseRegisteredNumber"].value
for compRefNbr, contextIds in companyReferenceNumberContexts.items():
if compRefNbr != factCompNbr:
modelXbrl.error(
_("Context entity identifier ({0}) does not match Company Reference Number (uk-bus:UKCompaniesHouseRegisteredNumber) Location: Accounts (context id {1}).").format(
compRefNbr, ",".join(contextIds)),
"err", "HMRC.16.2")
def validate(self, modelXbrl, parameters=None):
if not hasattr(modelXbrl.modelDocument, "xmlDocument"): # not parsed
return
busNamespacePattern = re.compile(r"^http://www\.xbrl\.org/uk/cd")
gaapNamespacePattern = re.compile(
r"^http://www\.xbrl\.org/uk/fr/gaap/pt")
ifrsNamespacePattern = re.compile(r"^http://www\.iasb\.org/.*ifrs")
direpNamespacePattern = re.compile(
r"^http://www\.xbrl\.org/uk/fr/gaap/pt")
# note that some XFM tests are done by ValidateXbrl to prevent mulstiple node walks
super(ValidateHmrc, self).validate(modelXbrl, parameters)
xbrlInstDoc = modelXbrl.modelDocument.xmlDocument
self.modelXbrl = modelXbrl
modelXbrl.modelManager.showStatus(
_("validating {0}").format(self.disclosureSystem.name))
isAccounts = XmlUtil.hasAncestor(
modelXbrl.modelDocument.xmlRootElement,
"http://www.govtalk.gov.uk/taxation/CT/3", "Accounts")
isComputation = XmlUtil.hasAncestor(
modelXbrl.modelDocument.xmlRootElement,
"http://www.govtalk.gov.uk/taxation/CT/3", "Computation")
# instance checks
if modelXbrl.modelDocument.type == ModelDocument.Type.INSTANCE or \
modelXbrl.modelDocument.type == ModelDocument.Type.INLINEXBRL:
companyReferenceNumberContexts = defaultdict(list)
for c1 in modelXbrl.contexts.values():
scheme, identifier = c1.entityIdentifier
if scheme == "http://www.companieshouse.gov.uk/":
companyReferenceNumberContexts[identifier].append(c1.id)
busLocalNames = {
"EntityCurrentLegalOrRegisteredName",
"StartDateForPeriodCoveredByReport",
"EndDateForPeriodCoveredByReport", "BalanceSheetDate",
"DateApprovalAccounts", "NameDirectorSigningAccounts",
"EntityDormant", "EntityTrading",
"UKCompaniesHouseRegisteredNumber"
}
busItems = {}
gaapLocalNames = {
"DateApprovalAccounts", "NameDirectorSigningAccounts",
"ProfitLossForPeriod"
}
gaapItems = {}
ifrsLocalNames = {
"DateAuthorisationFinancialStatementsForIssue",
"ExplanationOfBodyOfAuthorisation", "ProfitLoss"
}
ifrsItems = {}
direpLocalNames = {
"DateSigningDirectorsReport", "DirectorSigningReport"
}
direpItems = {}
for iF1, f1 in enumerate(modelXbrl.facts):
context = f1.context
unit = f1.unit
factElementName = f1.element.localName
if busNamespacePattern.match(
f1.element.namespaceURI
) and factElementName in busLocalNames:
busItems[factElementName] = f1
elif gaapNamespacePattern.match(
f1.element.namespaceURI
) and factElementName in gaapLocalNames:
gaapItems[factElementName] = f1
elif ifrsNamespacePattern.match(
f1.element.namespaceURI
) and factElementName in ifrsLocalNames:
ifrsItems[factElementName] = f1
elif direpNamespacePattern.match(
f1.element.namespaceURI
) and factElementName in direpLocalNames:
direpItems[factElementName] = f1
if context:
for f2 in modelXbrl.facts[iF1:]:
if (f1.qname == f2.qname and f2.context
and context.isEqualTo(f2.context) and
((not unit and not f2.unit) or
(unit and f2.unit and unit.isEqualTo(f2.unit)))
and f1.xmlLang == f2.xmlLang
and f1.effectiveValue != f2.effectiveValue):
modelXbrl.error(
_("Inconsistent duplicate facts {0} context {1} and {2}."
).format(f1.qname, f1.contextID,
f2.contextID), "err", "HMRC.14")
if isAccounts:
if "StartDateForPeriodCoveredByReport" not in busItems:
modelXbrl.error(
_("Period Start Date (uk-bus:StartDateForPeriodCoveredByReport) is missing."
), "err", "HMRC.02")
elif busItems[
"StartDateForPeriodCoveredByReport"].value < "2008-04-06":
modelXbrl.error(
_("Period Start Date (uk-bus:StartDateForPeriodCoveredByReport) must be 6 April 2008 or later."
), "err", "HMRC.02")
for items, name, msg, ref in (
(busItems, "EntityCurrentLegalOrRegisteredName",
_("Company Name (uk-bus:EntityCurrentLegalOrRegisteredName) is missing."
), "01"),
(busItems, "EndDateForPeriodCoveredByReport",
_("Period End Date (uk-bus:EndDateForPeriodCoveredByReport) is missing."
), "03"),
(busItems, "BalanceSheetDate",
_("Balance Sheet Date (uk-bus:BalanceSheetDate) is missing."
), "06"),
(busItems, "EntityDormant",
_("Dormant/non-dormant indicator (uk-bus:EntityDormant) is missing."
), "09"),
(busItems, "EntityTrading",
_("Trading/non-trading indicator (uk-bus:EntityTrading) is missing."
), "10"),
(direpItems, "DateSigningDirectorsReport",
_("Date of signing Directors Report (uk-direp:DateSigningDirectorsReport) is missing."
), "12"),
(direpItems, "DirectorSigningReport",
_("Name of Director signing Directors Report (uk-direp:DirectorSigningReport) is missing."
), "13"),
):
if name not in items:
modelXbrl.error(msg, "err", "HMRC.{0}".format(ref))
if ("DateApprovalAccounts" not in gaapItems
and "DateAuthorisationFinancialStatementsForIssue"
not in ifrsItems):
modelXbrl.error(
_("Name of Director Approving Balance Sheet (uk-gaap:NameDirectorSigningAccounts OR ifrs:ExplanationOfBodyOfAuthorisation) is missing."
), "err", "HMRC.08")
if ("ProfitLossForPeriod" not in gaapItems
and "ProfitLoss" not in ifrsItems):
modelXbrl.error(
_("Profit or Loss for the period (uk-gaap:ProfitLossForPeriod OR ifrs:ProfitLoss) is missing."
), "err", "HMRC.11")
if companyReferenceNumberContexts:
if "UKCompaniesHouseRegisteredNumber" not in busItems:
modelXbrl.error(
_("Company Reference Number (uk-bus:UKCompaniesHouseRegisteredNumber) is missing."
), "err", "HMRC.16.1")
else:
factCompNbr = busItems[
"UKCompaniesHouseRegisteredNumber"].value
for compRefNbr, contextIds in companyReferenceNumberContexts.items(
):
if compRefNbr != factCompNbr:
modelXbrl.error(
_("Context entity identifier ({0}) does not match Company Reference Number (uk-bus:UKCompaniesHouseRegisteredNumber) Location: Accounts (context id {1})."
).format(compRefNbr,
",".join(contextIds)), "err",
"HMRC.16.2")
