Reference parts

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Reference linkbase: references

This page describes the way in which link:parts are used in the Dutch Taxonomy. Link:parts are the defined building blocks of a reference that can be created in a reference linkbase, as a definition of, or clarification of, an element in the taxonomy.


Overview of the link:parts

In the XBRL 2.1 specification, reference resources are divided into a large number of elements: the link:parts. To guarantee the unequivocality of the use of the possible link:parts in the Dutch Taxonomy, described below is how these have to be used within the Dutch Taxonomy.

The Dutch Taxonomy Architecture is based on the options offered by the http://www.xbrl.org/2006/ref schema. Two types of references are permitted: in accordance with articles (of law) and in accordance with documents. The references are:

  • Appendix; not permitted
  • Article; the article number of the law
  • Chapter; the chapter of the *Clause document; not permitted
  • Example; not permitted *Exhibit; not permitted
  • Footnote; not permitted
  • IssueDate; the date of the law taking effect, the publication date of the document
  • Name; the name of the law, the name of the document
  • Note; not permitted
  • Number; not permitted
  • Page; the page of the document
  • Paragraph; the paragraph of the article of the law, the paragraph of the document
  • Publisher; the author of the document
  • Section; the section of the letter of the paragraph of the article of the law, the sub-subparagraph of the document
  • Sentence; the line on the page of the document
  • Subclause; not permitted
  • Subparagraph; the letter of the paragraph of the article of the law, the subparagraph of the document
  • Subsection; not permitted
  • URI; the place (URL) of the document on the internet, the URI of a website where the law, article, etc. can be read is *URIDate; not permitted


Examples

Example - Document with chapter headings

 Place of the file (if on the internet) = <link:URI>
 Name of the file = <link:Name>
 Chapter heading is the highest level of numbering in the document = <link:Chapter>
 Paragraph is the second level of numbering in the document = <link:Paragraph>
 Subparagraph is the third level of numbering in the document = <link:Subparagraph>
 Sub-subparagraph is the fourth level of numbering in the document = <link:Section>

Example - Document without chapter heading

 Place of the file (if on the internet) = <link:URI>
 Name of the file = <link:Name>
 Page in the file = <link:Page>
 Line number on the page = <link:Sentence>

Example - Article of a law or guideline

 Place on the internet where the law can be viewed = <link:URI>
 Name of the law = <link:Name>
 Article of the law = <link:Article>
 Paragraph of the article = <link:Paragraph>
 Letter of the paragraph = <link:Subparagraph>
 Part of the letter = <link:Section>