This article is for those who file with Her Majesty's Revenues and Customs (HMRC) in the UK. If you do not file with the HMRC, please see the appropriate XBRL articles for your country.

Using Chain Links for XBRL

Sometimes you need to report the same fact in several locations in a document, but the fact requires different concepts at each location. You can do this by using chain links.

When to Chain Link

You may need to use a chain link when you have a name, date, or number disclosed with different levels of detail throughout the document.

For example, you report Chief Executive S. Stevens as an officer on the Directors’ Report and two financial statements. While the name is the same, the concepts are different for each instance.

Creating a Chain Link

Open the workbook for your document and go to the section that contains the fact you want to reuse. Add a column and label it Chain Linking.

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In the Chain Linking column, use =[cell number] as the formula to create the reference in the cell next to the source link. For example, in cell B5, enter =A5 to create a reference for the fact in A5. The reference cell is now the chain link source.

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Copy the new chain link from the workbook and paste it over the existing links in your document.

When the Warning message appears about deleting links, click Yes. This process disconnects the XBRL, which is what you want to do. Turn XBRL off and then on again to show the Disconnected XBRL dialog box at the top of the page in the document. Then Share the XBRL changes.

Now, tag the chain links with the appropriate concepts. If the disconnected concept still applies to the new chain link fact, click Copy XBRL in the Disconnected Data box. Then paste it onto the corresponding chain link fact.

If you have any more questions, please contact your CSM.