Examples of Phantom Facts
A phantom fact can include any value in a line item description in the financial statements. You must tag these individually. We recommend adding non-printing subsections to the section of your document containing the associated phantom information in a table format.
There are three main types of phantom facts that require tagging in non-printing sections:
Parenthetical information: A cell that contains multiple facts, such as the number of shares, the type of shares, and the value of each share. Since you can link cells only as a whole for the primary fact presented, you must create phantom facts for the additional information and tag them appropriately.
One value for two different dates: Since each link can only contain one XBRL fact, you must create a phantom fact to tag the value for the second date.
True/False statements: When you report a true/false concept that is not specifically stated as “true” or “false.” Add the statement as a phantom fact with either “true” or “false” for proper reporting and tag them appropriately.
The example below shows phantom facts in the Equity Note. The phantom fact for the ordinary shares line item is £1 each and the preference shares phantom fact is $1 each.
Creating a Non-Printing Section
You can create a non-printing subsection by right clicking under the section and selecting Add Subsection. A new section appears in the document. Rename the new section and press Enter.
Right-click the new section, and click Section Properties. Select the Advanced Options tab, then select the Set section as non-printing checkbox. Click OK on the warning message and click OK again to apply the change and close the Section Properties dialogue box.
In the Document Outline, the non-printing section title appears in lighter grey italic text. When you open the non-printing section, it has a Non-Printing Section banner across the top and bottom.
Adding Phantom Facts
Now you can add phantom facts to the new non-printing section. Enter the information exactly as it appears in the primary section of the document.
Parenthetical information is when there are cells that contain multiple facts, such as the number of shares, the type of shares, and the value of each share. You can use a table in the non-printing section to separate the facts into their own cells as phantom facts. Then tag each phantom fact.
NOTE: The image below is an example of a variety of facts that might be in a document and how to structure the non-printing section for them.
One Value for Different Dates
Your document might include a single value represented by two different dates. Since each link can only contain one XBRL fact, you must create a phantom fact to tag the value for the second date.
In the example below, the contingent liabilities figure has two dates. You tag the value in the primary section with the first date.
Then add the same information to the non-printing section you created and tag the second date as the phantom fact.
Sometimes you might have a true/false concept reported in the document, but is not specifically stated as “true” or “false.” Create the non-printing section with a table and add the fact as a phantom fact. Include “true” or “false” in another cell for proper reporting and apply the appropriate concept and date.
For example, your report might include a Strategic Report. You are required to specify that it’s “true” that a Strategic Report is included, which you do in the non-printing section.
Tagging Phantom Facts
After adding phantom facts to the non-printing section, you can tag them with XBRL concepts and dates.
Turn on XBRL and make sure you tag the original facts in the primary document first with concepts and dates.
Go to the phantom fact section and tag facts using the XBRL Detail Tagging dialogue box and options. See the Tagging Facts article for additional information.
If the phantom fact uses the same concept as the original fact, use the copy and paste option. Find the fact in the print section of the document that you need to tag as a phantom fact in the non-printing section. Click the fact to open the XBRL Detail Tagging dialogue box. Then click the Copy XBRL button to copy the XBRL tag for that fact.
Now go to the non-printing section for that fact. Click the phantom fact to open the XBRL Detail Tagging dialogue box, then click the Paste XBRL button to apply the copied XBRL tag to the phantom fact.
A drop-down list of paste options appears, where you can select the attributes of the XBRL data to paste. The drop-down also describes the data that exists on the clipboard and the destinations where you are allowed to paste the data.
Clear the Dates / Date Ranges checkbox, then click Paste. The XBRL concept is pasted without the dates.
Tag the fact with the correct date and click Apply. Then share your document and XBRL changes.
NOTE: You can copy only one XBRL concept at one time. You can paste the copied concept to one or more other facts, or to one or more table cells.