| name | xbrl |
| description | Render surviving findings (typically a regulatory-disclosure artifact) into an inline XBRL (iXBRL) document directly from the SOURCES. Tags facts with xbrli:context / xbrli:unit and taxonomy concepts inside a human-readable XHTML shell, anchored to the current SEC inline-XBRL taxonomy. Never built from a rendered report. |
| version | 0.4.2 |
| argument-hint | <findings-dir> [-o <disclosure.xhtml>] [<topic-name>] |
| allowed-tools | Read, Write, Bash, Grep, Glob |
XBRL Channel — inline XBRL from the sources
Non-negotiable: this serialization is produced from the SOURCES alone. The input
is the topic's surviving findings corpus (reports/<topic>/findings/*.json) — typically
mediated by a regulatory-disclosure artifact — and the primary materials those findings
cite. Never a rendered report, blog, or other channel's output. Building iXBRL from a
synthesized report would be a copy-of-a-copy (a simulacrum of the sources); it is
forbidden. Every tagged fact traces to a finding, and every figure to that finding's
primary-source citation.
Inline XBRL (iXBRL) embeds machine-readable XBRL facts inside a human-readable XHTML
document: a regulator's parser reads the tagged facts while a person reads the rendered
page. This channel is a render adapter — like pdf or jats, it is a serialization,
orthogonal to the MIF Level-3 report. The canonical L3 source of truth stays in the
report channel; this channel is mif.exempt.
This is an optional channel. It writes XHTML directly with stdlib tools (jq to read
findings); it shells out to no external render engine.
Edition currency (verify live)
Inline XBRL facts reference a taxonomy (concept names like us-gaap:NetIncomeLoss).
Anchor concepts to the current SEC inline-XBRL taxonomy edition — do not assume a
taxonomy year from memory. Before tagging, confirm the live taxonomy/namespace at
https://www.sec.gov/dera/data/financial-statement-and-notes-data-set and the iXBRL
specification at https://specifications.xbrl.org/work-product-index-inline-xbrl-inline-xbrl-1.1.html.
When a finding's figure has no clean taxonomy concept, tag it as ix:nonNumeric under a
documented extension concept rather than forcing an ill-fitting standard concept.
Phase 0: Load the sources
Resolve <findings-dir> to the topic's findings directory. Load every surviving
finding (verdict ≠ falsified):
jq -s '[ .[] | select((.extensions.harness.verification.verdict // "") != "falsified") ]' "<findings-dir>"/*.json
Each finding carries: title (the verified claim), content, citations[] (its
primary sources — title + url + type + role), entities[], and
extensions.harness.dimension/verification.verdict. These are the sources. If a
regulatory-disclosure artifact is present, use it to order the disclosure sections, but
read the findings for the facts. Default output is
<findings-dir>/../<topic>-disclosure.xhtml.
Phase 1: Plan contexts, units, and facts FROM the sources
From the surviving findings, derive:
- Contexts — one
xbrli:context per reporting period / entity dimension a finding
reports against (an id, an xbrli:entity/xbrli:identifier, and an
xbrli:period with startDate/endDate or instant).
- Units — one
xbrli:unit per measure (e.g. USD as
iso4217:USD, shares, pure for ratios).
- Facts — for each quantified claim in a finding, a tagged fact bound to a taxonomy
concept, a
contextRef, and (for numeric facts) a unitRef + decimals/scale.
Invent no figure not present in the findings. The visible XHTML body carries no
internal-research identity — emit finding claims + public citations only, never
finding/concept @ids, urn:mif: ids, reports/<slug>/ paths, or f_<dim>_<n>
handles. The topic's MIF Level-1 identity rides in the XHTML <head> metadata
(Phase 3), not in the visible body.
Phase 2: Author the inline XBRL document
Write a well-formed XHTML5 document whose root declares the inline-XBRL namespaces, with
the hidden/resources header carrying contexts and units, and the visible body carrying
the tagged facts:
<?xml version="1.0" encoding="UTF-8"?>
<html xmlns="http://www.w3.org/1999/xhtml"
xmlns:ix="http://www.xbrl.org/2013/inlineXBRL"
xmlns:xbrli="http://www.xbrl.org/2003/instance"
xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
xmlns:dei="http://xbrl.sec.gov/dei/2024"
xmlns:us-gaap="http://fasb.org/us-gaap/2024">
<head>
<meta name="dc.identifier" content="urn:mif:xbrl:acme-financials:fy2024-disclosure"/>
<title>ACME Corp FY2024 Disclosure</title>
</head>
<body>
<ix:header>
<ix:references/>
<ix:resources>
<xbrli:context id="FY">
<xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0000123456</>
2024-01-012024-12-31
iso4217:USD
ACME Corp FY2024 Disclosure
Net income for the period was
5200000.
Reporting entity:
ACME Corporation.
References
ACME Corp FY2024 Form 10-K
- Numeric facts use
ix:nonFraction with name, contextRef, unitRef, and
decimals (or scale when the displayed value is scaled).
- Textual facts use
ix:nonNumeric with name and contextRef.
- Every
contextRef/unitRef must resolve to a declared xbrli:context/xbrli:unit.
- The MIF L1 identity lives only in
<head> metadata (urn:mif:xbrl:…), never in a
visible ix:nonNumeric/text node.
Write the document to the resolved output path (default <topic>-disclosure.xhtml).
Phase 3: Verify and report
- Confirm the output exists and is non-empty (
ls -lh <output>); report its size and path.
- Confirm well-formedness — every opened tag closes, the
ix:/xbrli: namespaces are
declared on the root, and every contextRef/unitRef resolves.
- Confirm completeness — every quantified claim across the surviving findings is tagged,
and the References list has an entry for every unique primary source.
- Confirm no internal identity leaked into the visible body
(
grep -E 'urn:mif:(concept|report):|\bf_[a-z]+_[0-9]+\b' should match nothing in the
body; the urn:mif:xbrl: head identifier is the only permitted MIF id).
Non-negotiables
- Sources only. Build from the findings corpus + primary citations (and a
regulatory-disclosure artifact for ordering, if present). Never from a rendered
report/blog/book — that is a copy-of-a-copy and is forbidden.
- Well-formed iXBRL. Namespaces on the root; contexts and units declared before they
are referenced; every fact bound to a current-taxonomy concept.
- No internal identity in the body. Finding/concept ids,
urn:mif:concept|report:,
corpus paths, and f_<dim>_<n> handles never render into the visible document; the
source's MIF identity rides in the XHTML <head> metadata.
Error Handling
- Missing taxonomy concept for a figure: tag as
ix:nonNumeric under a documented
extension concept and note it; do not force an ill-fitting standard concept.
- A finding with no quantified figure: render its claim as narrative
ix:nonNumeric
(or plain prose if it is not a disclosed fact), never as a fabricated number.
- Output fails well-formedness: surface the exact unbalanced tag or unresolved ref for
diagnosis.
