This is the Instance Documents Ratio Analyser (IDRA) developed for the final stage of the ECCBSO III WG showcase. Its purpose is to demonstrate that once stored in XBRL format, financial data can be reused in many ways. IDRA, using the Instance documents and/or the database (see below), performs simple ratio analysis and draws charts. All IDRA sites are generated dynamically and either:

• Instances can be uploaded automatically;
• or ratios can be added simply by the site administrator.

Disclaimer

Data
The IDRA analyses information collected in the XBRL-enabled Reduced Format submitted to the ECCBSO III WG. The XBRL Instances used by the ratio analyser are drafts, created by volunteers to prototype XBRL data collection. Figures and text included herein have not been provided by the companies themselves, but publicly accessible data has been collected directly from their website by each jurisdiction's CBSO and adjusted to fit into this format. The company names have been changed to protect their identity.

Instances
The Instances have not been reviewed for accuracy. Their purpose is for public review and comment. The ECCBSO will continue to improve the quality of the instances subject to comments received and the availability of resources. The ECCBSO does not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this taxonomy and/or supporting documentation, whether such loss is caused by negligence or otherwise.

Ratios
IDRA is for demonstration purposes only. It is designed to showcase the potential for XBRL to be used to facilitate information for financial analysis. The ratios used are not approved or endorsed by ECCBSO. They should not be relied on for analysis. They are provided merely as samples for demonstration purposes only.