3.5 Table Filing Indicators
An XBRL file can contain both positive and negative filing indicators.
Positive filing indicators are used to explicitly indicate which tables your submission contains – and directly impact which validation rules are run.
Negative filing indicators allow you to explicitly indicate which tables you are not filing – but do not have any impact on which validation rules are being run.
It is not necessary to include negative filing indicators for all tables that you are not submitting. If a table is known to be expected by your regulator, but for which you do not intend to file (or you do not have any relevant data for), you may include a negative filing indicator which indicates that the template is omitted intentionally and is not an accidental omission. The presence of a negative filing indicator won’t impact the validation of your submission but may prevent a follow-on query by your regulator.
Automatic Positive Filing Indicators
When generating the XBRL instance document, Report Authority will automatically insert a positive filing indicator for all template groups that contain at least one reported fact.
In most cases this will suffice and only in exceptional circumstances might you need to manually add a positive or negative filing indicator.
Manual Insertion of Positive and Negative Indicators
For all template groups that do not have at least one reported fact, you can manually add a positive or negative filing indicator by clicking on the Filing Indicators button:
The Filing Indicators form will appear:
This form includes a list of all tables available in the Entry Point regardless of whether the tables have been initialised.
Tables with disabled positive and negative checkboxes have at least one reported fact and will have a positive filing indicator inserted automatically (such as table F_00.01 in the above form).
You can include a negative filing indicator in the table above even if the table has been initialised and mapped to source data. In this case, if the source data contains values a positive filing indicator will be exported, but if no data is returned, a negative filing indicator will be exported instead.