iFile Lite - IRIS - XBRL Solutions for MCA Filing, MCA Mandate
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1. Figure 28 5 1 2 Delete Tuple Rows There is an option available to delete tuple rows For deleting the tuple row the user needs to right click on a cell in that row which he wishes to delete On right click the user would have an option for Tuple Rows Once the user selects that option further two options are made available Add and Delete For deleting tuple row s the user needs to select Delete Ref Figure 29 B D E lt 4 Segment Reporting Secondary Seg ents 27 E Locked Cell Whose Value Is Derived By Formula Value Has To Be Keyed In By The User No Data Has To Be Keyed In By The User BackTo Primary Segment y d BackTo Navigator Pl Gy Grey Striped Cell Indicates Text Value Is To Be Expected Horizontal Striped Cell Indicates Text Document Is To Be Expected Detailsof secondary segments Yellow Horizontal Striped Cell Indicates Select value from DropDown Name of secondary reportable Assets attributable to Additions to non current assets Tuple No Revenues from segment SS e attributable to segment 31 Mar 2011 1 7100057777 RE 7 RI RE RN 3 e Europe 1 A FootNotes 15 VI 16 17 Figure 29 e In the above Tuple table the cell containing name Europe has been right clicked and Delete option chosen 32 Page User Manual and Guide IRIS Business Services e On selection of delete option a dialog box will ask for the number of rows to be added Ref Figure 502. Revenue recognition policy sale of goods and so on Unlike for string items where the user may simply enter or paste the text for text block the user has to follow a specific procedure cell Ref Figure 21 26 Page User Manual and Guide IRIS Business Services 4 Accounting Policies And Basis Of Presentation 2 m Locked Cell Whose Value Back To Navigator Value Has To Be Keyed In No Data Has To Be Keyed s Grey Striped Cell Indicate India Rupees Horizontal Striped Cell Inc Crores Yellow Horizontal Striped Accounting Policies And Basis Of Presentation Details Disclosure 1 2 3 4 5 6 7 8 Disclosure of accounting policies and basis of presentation XBRL Details Disclosure of basis of presentation Accounting conventions Basis and presentation of financial statements disclosure Materiality concept in presentation of financial statements Fundamental accounting principles departure disclosure Accounting principle of going concern departure disclosure Figure 21 Adding or updating text block The user needs to right click the text block cell to find two options as follows e Rich Text e XBRL details Rich Text option needs to be chosen by the user which will be followed by two more options as below e Add Update e Clear Add Update option may then by chosen Once the user clicks on Add Update anew window will open Ref Figure 22 27 Page User Manual and Gui
3. ELM Green cell indicate cells are locked and their value is derived by formula um White or no color of the cell indicate value needs to be keyed in by the user Dotted cell indicate no data to be keyed in by the user Diagonally striped cells indicate text value is to be keyed in Horizontally Striped cells indicate text document is to be provided Horizontally Striped cells with a yellow background indicate value to be selected from drop down list Figure 2 16 Page User Manual and Guide IRIS Business Services a b leeits with green color indicate the value would be automatically derived by way of formula or link from another sheet The formulas are devised for the ease of the user so that he need not enter subtotals or refer the value again The formulas also ensure validation of the user s data as per the calculation linkbase of the taxonomy E g Debenture Secured is a sum of fully convertible debentures secured partly convertible debentures secured and non convertible debentures secured So the cell adjacent to Debenture Secured is colored in green Ref Figure 13 Debentures Secured Fully Convertible Debentures Secured 100 0 i 00 Partly Convertible Debentures Secured 50 00 0 Non convertible Debentures Secured Figure 3 la white color cell indicates that numeric value is to be entered The white color cell would return two places decimal for the numeric value entered In case of a non numer
4. Emor mcaMandatory This is a Mandatory Field If you don t have a 80 in gaap IncreaseDecr Emor mcaMandatory This is a Mandatory Field f you don t have a 81 in gaap RentRatesTa Emor mcaMandatory This is a Mandatory Field f you don t have a 82 in gaap Manufacturin Emor mcaMandatory This is a Mandatory Field f you don t have a 83 in gaap ConsultancyF Emor mcaMandatory This is a Mandatory Field f you don t have a India Rupees Rent E Maap LOS aed LATO i Caiviardgadior Lhi udi Lic jl 1e Seach Ekment ID ia Template SS Admin gen A27 Click on the search result to view it in the Template Figure 44 c Once the user has cleared all the validation errors a Generate Instance button would appear clicking on which he would be asked for a path to save the instance documents as shown in Figure 44 d There would be two instance documents Balance Sheet and Profit amp Loss account saved 51 Page User Manual and Guide IRIS Business Services metes 0 Select a folder for saving instance documents Desktop b Cg Libraries p B Revathy gt jE Computer p E Network b B Control Panel Recycle Bin Figure 44 d 6 3 Taxonomy This is an option which may be used for viewing the taxonomy Once the user clicks on the option a Taxonomy View opens up By default the MCA taxonomy is loaded in the viewer Ref Figure 45 52 Page User Manual and Guide IRIS Busi
5. e Elements e Labels e Presentation e Calculation Linkbases e Definition 54 Page User Manual and Guide IRIS Business Services In case of Elements tab from the drop down box the user can select a particular schema and view its elements or select All option in the drop down box to view all elements of the taxonomy In case of linkbases Tabs i e Presentation Calculation and Definition the further selection drop down box can be used to select a particular extended link or you can also select All option in the drop down box to view all extended links of the linkbase In case of Labels tab the selection will be with respect to label files in the taxonomy and the language Main Body The display in the Main body would change depending on selection on each of the tabs In the main body display for few Tabs i e Presentation Calculation Definition Imports and Tuples are in a tree format The tree format helps in understanding the hierarchy of elements in a better manner The tree format has expand or collapse functionality Properties The properties section has further following three tabs e Element Details e Arc Details e Search Element Details tab displays the eight properties of the elements selected in the main body The eight properties which are displayed are Element ID Element Name Substitution Group Period Type ae De YS Data Type 55 Page
6. or else Exit to exit out of the rich text box e Once he has saved the content of the footnotes he will be diverted to the schedules sheet where he will see the cell for which he had entered footnotes will have a cell comment which says This cell has footnotes Ref Figure 41 40 Page User Manual and Guide IRIS Business Services Schedule 14 Operating Revenue LEGEND C Locked Cell Whose Value Is Derived By Formula Back To Income Statement Back To Navigator Value Has To Be Keyed In By The User No Data Has To Be Keyed In By The User L India Rupees India Rupees Horizontal Striped Cell Indicates Text Document Is To Be Expected E Yellow Horizontal Striped Cell Indicates Select value from DropDo Operating Revenue gross Revenue sale goods gross Baoawanriia oniirior carvirac Figure 41 e To update the earlier entered footnotes the user would need to click the Add Update option Ref Figure 39 Once the user does that the rich text box would open up containing the content last saved by the user The user can now proceed to edit the content e In order to delete the content of the footnotes the user has to choose Clear option Ref Figure 39 5 5 XBRL Details If the user wishes to see the XBRL Details of the value entered by him in a cell of a financial statement in iFile Lite he can right click on the cell to find option XBRL Details in the menu appearing thereby Refer Figure
7. Af i NN e Schedule 23 Interest Finance Charges Back To Income Statement p Back To Navigator 2 31 Mar2011 31 Mar2010 __ Schedule 23 Interest Finance Charges Crores Discountingcharges Guaranteecommission oo Otherfinaningchares X Exchange difference interest financial charges Capitalisation interest financial expenses Capitalisation specific interest financial expenses Capitalisation general interest financial expenses Capitalisation interest financial expenses Share interest financial charges joint ventures interest financial charges Locked Cell Whose Valu L Value Has To Be Keyed I No Data Has To Be Keye Grey Striped Cell Indica E Horizontal Striped Cell Yellow Horizontal Stripe Change to Normal Cell XBRL Details mmis Formulace Figure 41 4 6 iFile Menu Once the user installs the Excel Template an additional menu is created in the excel called as Add Ins Ref Figure 42 44 Page User Manual and Guide IRIS Business Services S TEAD iFileLite Read Only Compatibility Mode Microsoft Excel S Home Insert Page Layout Review View Developer Add ins amp Cut 43 Copy ry J Format Painter Clipboard 7 Font Alignment Al d f l Calibri g Wrap Text General Blu SES a r Ee mE zm i j Merge amp Center I 9 f IE al Conditional m A wh lo loo sa
8. uH RowsToDelete Mo of Rows to delete 1 Figure 30 e In the option for selecting number of rows to be deleted 1 has been selected for deletion Ref Figure 51 for tuple layout after deleting the 1 row D E 7 N d Segment Reporting Secondary Seg ents Z7 LJ Locked Cell Whose Value Is Derived By Formula Value Has To Be Keyed In By The User No Data Has To Be Keyed In By The User Back To Primary Segment P4 Back To Navigator 4 ZZ Grey Striped Cell Indicates Text Value Is To Be Expected LI E Horizontal Striped Cell Indicates Text Document Is To Be Expected Details of secondary segments Yellow Horizontal Striped Cell Indicates Select value from DropDown Name of secondary reportable Assets attributable to Additions to non current assets Tuple No Revenues from segment CO EE Corm ment attributable to EE C EE 34 Mar 2011 1 oo E A Figure 31 5 2 Change scale Default scale adopted in the excel sheet is the scale chosen by the user in the Startup Form However there is an option available with the user to change the scale for a particular cell The option for changing the scale is available for all monetary items For example the user has chosen the default scale to be Crores however he wishes to disclose value for Impairment loss recognized in profit and loss for primary segment in lakhs Ref Figure 32 33 Page User Manual and Guide IRIS Business Servic
9. 41 1 41 Page User Manual and Guide IRIS Business Services Cut a3 Copy Paste f Format Painter Clipboard E C11 Calibri Bijou wk 9 Alignment Number m Conditional Formatting Lai Form as Tat Styles gt Tob 228 Schedule 13 Provisions BackTo Balance Sheet Back To Navigator 31 Mar 2011 31 Mar 2010 India Rupees India Rupees E F G LEGEN _ Locked Cell Whose Value Is Derived Value Has To Be Keyed In By The Use No Data Has To Be Keyed In By The L ZZ Grey Striped Cell Indicates Text Valu Horizontal Striped Cell Indicates Text LI Yellow Horizontal Striped Cell Indica Schedule 13 Provisions Crores Crores E Provision dividend equity shares ggenaaa j Provision dividend preference shares Fpotares Provisions dividend Provision for dividend distribution tax Provision dividend distribution tax equity shares Provision dividend distribution tax preference shares Provision dividend distribution tax Provisions dividend and dividend tax 19 Provision emplovees related liabilities 1 2 3 4 5 6 7 m Unit Scale Figure 41 1 ContextDetails Is Abstract Name Figure 41 2 Upon clicking XBRL Details option a window pops up giving particulars of the sheet and the reference cell Moreover it furnishes Element Details namely Balance ID IsAbstract Name Nillable Period Type Substituti
10. 6 Horizontal Striped Cell indicates Text Docun 7 Schedule 15 Other Income Crores Cres Yellow Horizontal Striped Cell Indicates Sele 8 Other income m HRSERRRIERREERE 9 Receipt government grants subsidies 10 Receipt export incentives 11 Receipt import entitlements 12 Receipt insurance claims 13 Receipt income investments 14 Receipt income long term investments Receint interest long term investments 15 Figure 43 6 1 Show Startup Form Using this option the user can open the start up form filled by him at the beginning while opening the Excel Template The start form would be the same as explained in section 4 1 Ref Figure 8 The features and functionalities explained in section 4 1 would hold true for the Startup Form opened using the iFile Menu option Note Any changes made in the Startup Form will affect the data entered so far E g After filling five excel sheets if the user opens the Startup Form and changes the scale the changed scale would affect the five excel sheets which have already been filled 6 2 Output After filling all the relevant templates of financial statements the next step would be generation and validation of instance documents Creating Instance Document would be the final step in converting your annual report into XBRL format 46 Page User Manual and Guide IRIS Business Services 6 2 1 Generate Instance In order to generate the final output in the form of XBRL instance doc
11. Additions to non current mats uple No Revenues from segment Jae attributable to BE Rows for entering Figure 24 e A tuple as seen in Figure 24 is presented in a tabular fashion e The row heading encircled in green are the details which are to be given for each set of data e Here for Secondary Segments information like Name of secondary reportable segment Revenues from segment Assets attributable to segment and 29 Page User Manual and Guide IRIS Business Services Additions to non current assets attributable to segment are to be given for each Secondary Segment identified by the company e The user can use one row each for entering details of secondary segment Figure 25 for tuple enumerated with random data i Segment Reporting Secondary Seg ents A FE Locked Cell Whose Value Is Derived By Formula i Value Has To Be Keyed In By The User 2 3 Back To Primary Segment Back To Navigator A gt 5 7 Details of secondary segments No Data Has To Be Keyed In By The User 4 Grey Striped Cell Indicates Text Value Is To Be Expected LEGEND Horizontal Striped Cell Indicates Text Document Is To Be Expected Yellow Horizontal Striped Cell Indicates Select value from DropDown Name of secondary reportable Assets attributable to Additions to non current assets Tuple No Revenues from segment segment segment attributable to segment 9 10 n 1 75 00 40 00 13 3 25 00 Fi
12. Business Services v To update the earlier entered text block the user would need to click the Add Update option Ref Figure 21 Once he does that the rich text box would open up containing the content last saved by the user The user can now proceed to edit the content vi In order to delete the content of the text block the user has to choose Clear option Ref Figure 21 5 1 Tuples Tuple are type of elements which will have multiple values for a given reporting period unlike items which will have only one value for a given reporting period For instance Cash on Hand can have only a single value for date as on Mar 31 2011 However Name of Director as on Mar 31 2011 can be more than one The information that is repetitive in nature is represented by tuples Information for tuples is captured in a tabular fashion in iFile Lite Let s understand this with the example of details to be given for Secondary Segment Ref Figure 24 A Se zment Reporting Secondary Seg ents E E Locked Cell Whose Value Is Derived By Formula la Value Has To Be Keyed In By The U Back To Primary Segment Back To Navigator y a d No Data Has To Be Keyed In By The User J Z Grey Striped Cell Indicates Text Value Is To Be Expected Horizontal Str riped Cell Indicates Text Document Is To Be Expected TS Yellow Horizontal Striped Ce Details of secondary segm pE Name of secondary reportable Assets attributable to
13. For a multi layer intending Ref Figure 17 20 Page User Manual and Guide IRIS Business Services Investments Current and long term investments Long term investments Government securities local authorities long term Govt securities local authorities long term quoted Govt securities local authorities long term unquoted Debt securities long term Figure 17 In the Figure 4 5 Investments has one child element called Current and long term investments which further has a child called Long term investments Long term investments further has two children Government securities local authorities long term and Debt securities long term Government securities local authorities long term has further two children Government securities local authorities long term quoted and Government securities local authorities long term unquoted 4 8 Previous and Current Year Column For basic financial details there are two columns provided One for current year and previous year each MCA mandate expects the company to give comparative financial figures for previous year also The second column would enable the user to do so The heading of the column would explain whether the column pertains to the current year or previous year Heading of the column would contain the Period end date Ref Figure 18 21 Page User Manual and Guide IRIS Business Services Previous Year Foreign currency loans banks secur
14. The links to the broad categories contain sub links for the schedules or the notes as the case may be By clicking on each of the link the user would be able to go to a specific schedule note As you take your mouse over the sub link a cell comment will guide you as to what has to be filled in this section Tool tip screen shot is shown in Figure 13 Apart from the broad categories there is a link to the general information about the financial statement The user will have to go to this sheet and give general information about his company like Name CIN number Type of industry and the like Al x f B Gal D E Broad Categories General Info Income Statement Cash Flow Operating Revenue Investing amp Financing Additional Info Balance Shee Balance Sheet Notes amp Disclosures 9 Share 10 Share Application Utne UTERE EHartional into share capital 11 Reserves and Surplus Details of debentures 12 Secured debt Details of goods 13 Unsecured debt Raw materials consumed 14 Goodwill Accounting policies amp presentation basif _15 Fixed assets Current Year Admin Selling Other EX Changes in Policies amp estimates 16 Fixed assets Previous Year Research amp D vents After Balance Sheet Date i 17 Capital W I P Depreciati Level of tagging reign Exchange Transactions i 18 Investments Interest Financia Government grants and subs
15. departure disclosure lives ofthe assets as stated below Assets Useful Lives Da cidontial and ffion Ruildine AN Va arc Accounting principle of consistency departure disclosure Disclosure of departure from accounting principle of Depreciation is provided pro rata to the period of use on straightJine method based on the estimated useful Save Note Exit accrual Figure 22 i A rich text editor window emerges as indicated in Figure 22 ii In the white space available the user could either type in the text or paste from any other source The rich text box would also accept the tabular data iii Once the user is done with adding updating text block to save his work he can click on Save note else Exit to exit out of the rich text box iv After saving the content of the text block the user will be diverted to the schedules sheet where he will see the text TEXTDATA in the cell for which the text block was updated Ref Figure 25 B V Accounting Policies And Basis Of Presentation 5 Back To Navigator India Rupees Accounting Policies And Basis Of Presentation Disclosure of accounting policies and basis of presentation HTEXTDATA amp Disclosure of basis of presentation Accounting conventions Basis and presentation of financial statements disclosure Materiality concept in presentation of financial statements Figure 23 28 Page User Manual and Guide IRIS
16. on the iFile Template short cut A start up form will pop up Ref Figure 8 11 Page User Manual and Guide IRIS Business Services ad MCA Startup Form Startup Details Report Start Date 01 Apr 2010 m Report End Date 31 Mar 2011 Currency for the filing India Rupees Scale far the filing Crores mi status of Report Consolidated Type of Balance Sheet Sources and Application of Funds Ve Type of Income Staternent Kain Type of Cash Flow Statement Indirect hethad All Fields are Mandatory Jinis Developed and Maintained by IRIS Business Services Wii Insbusiness com Figure 8 In the Start Up Form the company would be required to fill the basic details of its financial reports Following are the details required Report Start Date and Report Date End These fields represent the financial report s Start and End date respectively The user would be given a date picker from which he has to pick the relevant dates Currency of Filing Here the options are given regarding the reporting currency In the Indian context the option to be chosen would always be India Rupees Scale of filing In this option the user needs to specify the scale used to represent most of the financial items in the report The scale selected here would be the default scale for all the monetary items in the template however option would 12 Page User Manual and Guide IRIS Business Services be availa
17. 1 System Specifications The user needs to ensure that his machine meets the following specification prior to the installation of iFile Lite e Windows 2000 Windows 7 Windows Server 2003 Windows Server 2008 Windows Vista Windows XP e Microsoft Excel 2003 Microsoft Excel 2007 Microsoft Excel 2010 e Microsoft Net Framework 3 5 sp1 This can be downloaded from here http www microsoft com downloads details aspx FamilyIDzab99342f 5d1a 413d 8319 81da479ab0d7 amp displaylang en e Visual Studio Runtime o For Microsoft Excel 2003 4 Page User Manual and Guide IRIS Business Services Visual Studio Runtime 2 0 This can be downloaded from here http www microsoft com downloads details aspx FamilyID 4468d8cb b43e 4b09 82f6 8ba3f7b5e935 o For Microsoft Excel 2007 Microsoft Excel 2010 Visual Studio Runtime 3 0 This can be downloaded from here http www microsoft com download en confirmation aspx id 23656 3 Install After having downloaded the iFile Lite on to the PC the user needs to install the application Following are the steps to installation a The user needs to double click on the iFile Lite icon in the folder where it has been saved Ref Figure 1 QU P gt Computer gt New Volume E gt Projects file lite installer Organize v Include in library Share with iFile Lite 4 UF Favorites set up Jg Downloads La Recent Places RE Desktop iFileLite2007 gt BE Desktop Figure 1 b T
18. 16 Subsidy incentive reserve 18 Restructuring reserve 20 Amalgamation reserve 22 Bond redemption reserve 24 Capital redemption reserve 26 Debenture redemption reserve 28 Sinking fund reserve 30 Securities premium Figure 20 C String item String item can be entered by either typing the desired text or copying the text from your annual accounts While copying the text data the user needs to take care that the copied text doesn t flow into other cells To ensure this before pasting the user may double click the cell or press F in the keyboard In case of string items if there are any tabular data same would be displayed as simple text and not as table d Text Block These elements can be uniquely identified by the Grey horizontal stripe cells These elements are in the nature of representing the whole of the notes or disclosures Normally the user will find text block elements at the beginning of Notes or Disclosures E g in notes pertaining to Accounting Policies and Basis of Presentation there is a text block item pertaining to Disclosure of accounting policies and basis of presentation In this text block item the user would be giving the entire notes and disclosures pertaining to Accounting policy and Basis for presentation The elements following the text block element would point to a specific note or disclosures namely Accounting principle of going concern departure disclosure
19. 3 xbrl instance 2003 12 31 xsd Balance Sheet 16 04 55 Load Schema Complete http www xbrl org 2005 xbridt 2005 xsd 16 04 55 Loading Schema ca in ca 201 1 03 31 xsd 16 04 55 Load Schema Complete ca in ca 2011 03 31 xsd 16 04 55 Load Schema Complete http www xbrl org dtr type nonNumeric 2009 12 16 xsd Share capital Share Application 6 04 55 Load Schema Complete http www xbrl org dtr type numeric 2009 12 16 xsd i 16 04 55 Load Schema Complete ca in catypes 201 1 03 31 xsd Reserves and Surplus Secured debt Unsecured debt Time Ellapsed in sec Goodwill Employee Related Expenses RaW Materials consumed Fixed assets Admin Selling Other Exp Accounting policies amp presentati Capital W I P Research amp Development Changes in Policies amp estimates Investments Depreciation Amortization Events After Balance Sheet Date Figure 9 4 3 Navigation Sheet Once the template is loaded the user first needs to get conversant with the navigation sheet This sheet acts as an index for the entire iFile Lite Ref Figure 10 The navigation sheet is divided into four broad categories e Balance Sheet e ncome Statement e Cash Flow e Notes and Disclosures 14 Page User Manual and Guide IRIS Business Services By clicking on the above links except for Notes and Disclosures the user would be able to access the main statements of Balance Sheet Income Statement and Cash Flow statement respectively
20. DS5DSCDE 146 33D 566 4B 0355 Figure 1 3 d In the window shown in Figure 1 3 user enters the user ID and product key which we would have got at the time of registering for iFile Lite Installing iFILE Lite IFILE Lite is being installed Please wait MM S Back Ment gt Figure 1 4 e In Figure 1 4 status of installation in progress is shown 7 Page User Manual and Guide iFile Lite Template shortcut f After the installationa short cut for iFile Lite is created on the desktop Ref Figure Z 3 1 Trouble shooting during installation a In case of user get error message as Assembly or dll notloaded on opening the iFile Lite template download and install the Visual Studio Runtime 2 0 for Microsoft 2003 or Visual Studio Runtime 3 0 for Microsoft 200 2010 from the following link i Visual Studio Runtime 2 0 http www microsoft com downloads details aspx FamilyID 4468d8cb b43e 4b09 82f6 8ba3f7b5e935 ii Visual Studio Runtime 3 0 http www microsoft com download en confirmation aspx id 223656 8 Page User Manual and Guide IRIS Business Services and reopen the excel file in the package Refer Figure 3 The assembly could nat be Found at or could nat be loaded You can still edit and save the document Contact your administrator or the author of this document Far Further assistance Figure 3 b In case of the error message promptin
21. IRIS Business Services iFile Lite User Manual and Guide Index GUI e 2 e e 1 0 pote ec 2 A U hs RR E B Li eee UEM EE 3 2 DO WAG me 4 S We o E 88 NR 4 c o A A N A A A A E E A A E A A E EUR MUN DEUM 5 3 1 Trouble shooting during installation s ssssssssesssssssseesseessressrresrrensressrrensnensrrenrnensrensressrnenss 8 LATS r roan denedowenvvesiowcixnesveanueveuesvis gcecenensnuanenesicenestecainecseieenemerqannannss 11 PE Weg Cal 0 8 8 10 Gl 6 bmneeneonee ee eer nr aate si UNE Ne MADE MIU MAE MEME 11 EX Load POCE eee mene Pn ee eres on eee eee 14 Eo NOA rer 14 C o E E E A EE ee O E 16 toa Or pece eO C 1 E EEEE EEEE 19 4 6 Documentation of Element s ss esssesrrsnrrssrrssrsornensnrnnnnonnennnnnnnnnnrnnnnnnnennnnnnnennnennnnnnnnnnnnnnnna 20 C P oct 20 48 Previous and Current Year COMIN nean Rc toate 21 E o xig ttm mmc 22 LONE EE So ONE ns IC ER Rm mmm 24 1 Page IRIS Business Services S JAMBUE DOES dearer ceca eat eae reser ees 24 SEE t O O SO AAAA ETA A PA A A A A 29 la ATTE ON a E E 30 Sda NIME DHBIG ROWS siipra ee er eer ee 32 o CE E a E AEAEE E AA ee ee 33 SP E S10 0 EE AEE EAA E E 35 ae A a A eeremte ere treme seer ey cee 38 wa 4p eM cyte teenie pac 41 Sc Mme ciclismo H 43 C ARNS ICING gerne c ce a4 NEED dS cip sud PER 46 e 05 0 9 ac cC rr
22. Unsecured debt Manufacturing Service Cost Raw materials consumed Goodwill Employee Related Expenses Accounting policies amp presentation basis Figure 18 1 lll About ide Status iFILE Lite v1 0 Number of used CIN licenses 0 Numnber of allowed CIN licenses 3 Number of max instance allowd to generate 30 Number of generated instance 0 Details of license used CIN Number of instances generated Operating Revenue D Balance Sheet Other Income D share capital Edit Registration Material Consumption bentures Developed and Maintained by IRIS Business Services Limited Manufacturing Service G 5 consumed Copyright 2011 IRIS Business Services Limited Contract Cost Dds Employee Related Expe plicies amp presentation basis Admin Selling Other Exgl dMolicies amp estimates Research amp Development Events After Balance Sheet Date Depreciation Amortization Foreign Exchange Transactions Figure18 2 23 Page User Manual and Guide IRIS Business Services Developer Add Ins ud About iFile iFILE Lite v1 0 Number of used CIN licenses 0 Numnber of allowed CIN licenses 3 Number of max instance allowd to generate 30 Number of generated instance a Edit Registration Details of license used CIN Number of instances generated Enter User ID and Serial No User ID Serial No Edit Registration Consumption Cost Developed and Maintained by IRIS Busines
23. User Manual and Guide IRIS Business Services 6 Balance 7 Abstract 8 Nillable A property of an element may be viewed by clicking on the element in the main body The element property is visible only in case of following tabs selected in the header Elements Labels Presentation Calculation Definition Tuples O O O O Arc Details tab displays the Arc information of linkbase tabs selected i e Presentation Calculation Definition and Labels in the header The Arc Details information displays the Min and Max occurance in case of Tuples tab In order to view the Arc Details the user needs to click on the desired element in the main Body The Arc details is visible only in case of following tabs selected in the header Labels Presentation Calculation Definition Tuples O Q 5 DO Q Search tab is a very useful functionality The user can type the label or element name which he wants to search The user needs to click on the Search Button provided adjacent to the text box The search results are displayed in the text box below The search result lists the extended links in which the searched item is available Once the user clicks on any of the result the selected extended link appears on the main body and the searched item is highlighted in red Ref Figure 46 where the element Packing Material is searched 56 Page User Manual and Guide IRIS Business Services Search Text
24. a user has an option to change The user may choose Balance Sheet Profit amp Loss or Both in the behavior options provided in the Dynamic Sheet Mapping window 47 Page User Manual and Guide IRIS Business Services If the user chooses Balance Sheet the information pertaining to that extended link would appear in the instance document for Balance Sheet if the user chooses Profit amp Loss option the information pertaining to that extended link would appear in the instance document for Profit amp Loss Account lastly if the user chooses Both option then the information pertaining to that extended link would appear in both the Balance Sheet and Profit amp Loss instance document In Dynamic Sheet Mapping window Figure 44 a extended linkbases are sorted sheet wise and need to be assigned a behavior from the drop down options Balance Sheet Profit amp Loss Account or Both by the user The user can save the mapping and their respective behaviors assigned by him by clicking on Save Mapping button Once the mapping of extended links in the designated financial statements is saved the same is adopted for instance document generation In order to go to the next step the user may click on Continue button which will direct the user to the Error amp Warnings Window to check for errors so as to be able to generate the instance document without errors 48 Page User Manual and Guide IRIS Business Services 400100 No
25. ble with the user to change the scale of a specific item if so desired by him Status of report There are two options provided in this drop down The user needs to select the appropriate option depending on the type of financial report for which he wants to create the XBRL instance document The options available are e Standalone e Consolidated Type of Balance Sheet There are two options provided in this drop down The user needs to select the appropriate option depending on the type of balance sheet used by his company The options available are e Sources and Application of Funds Vertical Format e Total assets and liabilities Horizontal Format Type of Income Statement There are two options provided in this drop down The user needs to select the appropriate option depending on the type of income statement used by his company The options available are e Main Represents Income Statement by Nature o Inthis presentation Net profit is directly arrived at after deducting the Total Income from Total Expenditure This format does not require calculation of Operating Profit or Gross Profit This is the most widely used format e Alternative Represents Income Statement by Function o In this presentation first Gross Profit is arrived at by deducting operating income and from Cost of Goods Services there after Net Profit is arrived at by adjusting for Other Income and Indirect Expenses like administration Expenses interest charge
26. bsidiary 31 Mar 2011 31 Mar 2011 22 2 2a 33 Mar 2011 31 Mar 2011 1000000 00 Figure 37 37 Page User Manual and Guide IRIS Business Services If the user wants to roll back to the default unit he needs to right click on it and choose Unit followed by Clear 5 4 Add footnote Footnotes in XBRL are used for entering additional information about a particular value Footnotes help user in understanding the value better An extract of a balance sheet is shown in Figure 38 The extract is a Sales Schedule The extract says Manufactured Goods is Inclusive of Semi finished goods This additional information about the sale value of manufacture goods can be given as footnotes in XBRL document Year ended Year ended 31st March 2011 31st March 2010 Rs in lacs Rs in lacs SCHEDULE 8 SALES SERVICES AND EXPORT INCENTIVES 1 Gross Tumover net of usual trade discounts allowances etc a Manufactured Goods inclusive of sale of semi finished goods 135143 05 122392 76 b Merchanting Goods 12702 28 11189 55 Figure 38 Ref Figure 39 for adding footnotes 38 Page User Manual and Guide IRIS Business Services K Schedule 14 Operating Revenue 77 LEGEND L Locked Cell Whose Value Is Derived By Formula _BackTo Income statement No Data Has To Be Keyed In By The User 31 Mar 2011 31 Mar 2010 ZZ Grey Striped Cell Indicates Text Value Is To Be Expect India Rupees India Rupees Hori
27. changing the unit is available for all numeric items Ideally the user should change the unit currency only for subsidiary information For example the default unit is Indian Rupees however the user wishes to disclose the value for Share Capital for a Subsidiary in USD Ref Figure 35 35 Page User Manual and Guide IRIS Business Services Exchange rate as applicable Share capital of Reserves and surplus of Total assets of Total liabilities of for subsidiary subsidiary subsidiary Teenie subsidiary 31 Mar 2011 31 Mar 2011 31 Mar 2011 31 Mar 2011 FootNotes Tuple Rows Figure 35 e The user needs to Right click the value for which the unit needs to be changed e An option on Unit on right click will be there Further on choosing Unit options there are two options available Change and Clear e Once the user clicks on Change option a new dialog box will emerge with a drop down giving him the options for choosing the unit Ref Figure 36 36 Page User Manual and Guide IRIS Business Services 3 SelectUnit Currency for the Cell Figure 36 e The user needs to select the desired option and click on submit button e After he does so a comment is inserted in the cell where he has changed the unit Ref Figure 37 Exchange rate as applicable Share capital of Reserves and surplus of Total assets of Total liabilities of for subsidiary subsidiary subsidiary subsidiary su
28. dDividend in gaap CurrentAssetsLoansAdvances in gaap LoanFunds in gaap NetCurrent Assets in gaap DepositsMaturedAndClaimedButNotPaid Sench Element ID in Template aaah Click on the search result to view it in the Template ie icol 1 em cen amp wl nro E Error n i Error Error Error Error Error Error Error Error Error Error Error Error Error Error Error Figure 44 b e No Indicates Serial no of the error warning e Element Name This indicates the element name for which the error warning has occurred e Error Type Type of Error can be either Error or Warning Error indicates that the discrepancies have to be resolved to enable generating an instance document Warning as the name suggest are in nature of warning you have an option to either solve them or ignore it To the extent possible you should attempt to solve the Warning error also e Error Code Similar nature of errors warnings are grouped under one error code e Error Description The error warning description helps you understand the error warning in a more elaborate manner and would indicate the correction measures to be taken to resolve the errors 6 2 3 How to resolve errors Once the user gets a glimpse of errors the next step would be to resolve them Using the Save Errors to File option in the Error and Warnings window you 50 Page User Manual and Guide IRIS Business S
29. de IRIS Business Services Accounting Policies And Basis Of Prese Accounting Policies And Basis Of Presentation Disclosure of accounting policies and basis of presentation Disclosure of basis of presentation Accounting conventions Rich Text Editor Schedule 17 Significant Accounting Policies 1 Basis of Accounting The Financial Statements are prepared to comply in all material aspects with all the applicable accounting principles in India the accounting Standards notified under Section 211 3C of the Companies Act 1956 of India the Act and the relevant provisions of the Act Fixed Assets Fixed assets are stated at cost less accumulated depreciation The Company capitalises all direct costs relating to the acquisition and installation of fixed assets Interest on borrowed funds if any used to finance the acquisition of fixed assets is capitalised up to the date the assets are ready for commercial use Under utilised Idle assets are recorded at estimated realisable value Intangible Assets Goodwill and other Intangible Assets are amortised over the useful life of the assets not exceeding 10 years Tangible Assets Basis and presentation of financial statements disclosure i E Lease hold land is being amortised over the period of lease Materiality concept in presentation of financial statements Fundamental accounting principles departure disclosure Accounting principle of going concern
30. ded into three parts e Header e Main Body e Properties Header Following are the functionalities available in the header i Browse a Taxonomy The taxonomy viewer can be used to view Taxonomy other than the MCA taxonomy The user can use the browser option in the header to select any other taxonomy from his local machine 53 Page User Manual and Guide IRIS Business Services Once the user has selected the taxonomy he may click on Reload The selected taxonomy would then be loaded ii Tabs Following eight Tabs are available in the viewer e Elements e Labels e Presentation e Calculation Linkbases e Definition e Imports e Tuples e Complex Types The tab names are self explanatory The E ements tab may be used to view the elements in the schema of the taxonomy Labels Presentation Calculation and Definition tabs can be used to view the respective linkbases of the taxonomy Import tab can be used to view the Schema and Linkbases which the taxonomy has imported This tab will help you in understanding the structure architecture of the taxonomy Tuples tab can be used to view tuples in the taxonomy in a hierarchical form For explanation on tuples refer point no 5 1 Complex Types tab can be used to view the complex data types if any used by the taxonomy iii Further Selection This is an additional Drop Down box available if the user selects the following Tabs
31. ed Foreign currency loans others secured Other external commercial borrowings secured Working capital loans secured Working capital loans banks secured Foreign currency loans financial institutions secured Figure 18 4 9 AboutiFile If the user wishes to know the status of his registration and details of the validity of his license of using this application he needs to go to Add in MCA iFile About iFile Ref Figure 18 1 and 18 2 Upon clicking on the same a status box will pop up providing the user with details of the number of CIN licenses used and allowed and the number of maximum instances allowed to be generated and the number of instances generated In case the user renews his license s he will receive a new User ID and Serial number from IRIS support team In the event of the above the user needs to click on Edit Registration option as shown in Figure 18 3 and enter the new product key 22 Page User Manual and Guide IRIS Business Services iFILELite Compatibility Mode Microsoft Excel Page Layout Formulas ata Revi View Developer Add Ins Show Startup Form Generate Instance Taxonomy es amp Disclosures Share capital Operating Revenue Investing amp Financing Additional Info Balance Sheet Share Application Other Income Activities Additional info share capital 1 Reserves and Surplus Material Consumption Details of debentures Secured debt Contract Cost Details of goods
32. ents the user is expected to view them in order to avoid any validation error Examples and explanation of some invariably used cell comments are Date Value The cells for which date value is expected comments indicating the same are given The user is expected to fill the value in the date format Example Date of signing board report Effective date of amalgamation etc Subtracted from the Total This comment indicates the value to be entered will be subtracted upon arriving at the respective sub totals It will help the user determine the sign of the numeric value to be entered If the user also intends to subtract amount from the subtotal he can enter a positive amount against such elements E g in the hierarchy given in Figure 16 Provision doubtful debts will be subtracted while arriving at the total of Sundry debtors So the cell against the element Provision doubtful debts has this comment Sundry debtors Sundry debtors gross Provision doubtful debts 5ubtracted from the Total Other trade receivables Finance lease receivables current ENENEN Share debtors joint venture Figure 16 Unit perShareltemType Scale actuals or Unit sharesltemType Scale actuals Scale actual indicates the user needs to input the numeric value in actual without using any scales ie thousand millions etc UnitpershareltemType and Unit shareItemType indicates the numeric values presented here are per share items o
33. ervices can save the errors on to your local machine The error file is saved in excel format To go to a particular sheet in which error warning has occurred user needs to click on an element name in the table and click the Search Element ID in Template option On clicking the search button the sheet and cell reference of the searched element is available under Search Result Text box When the user clicks on the search result application would take to that respective cell E g in Figure 44 c element in gaap DirectorsSittingFees was searched for which address was shown as Admin genA27 Which means the element can be found in the Sheet named Admin gen in A column and 35th row When the user clicks on the reference in the search box he would be redirected to the specific cell as shown in Figure 44 c Tec IN lt lt Schedule 20 Administrative Selling other Expen i Error and Warning count is 91 Back To Income Statement S Element Name Erro ErrorCode Error Description 74 in gaap AuditFees Eror mcaMandatory This is a Mandatory Field f you don t have a 75 in gaap EmployeeRel Emor mcaMandatory This is a Mandatory Field If you don t have a 76 in gaap BadDebtsAd Emor mcaMandatory This is a Mandatory Field f you don t have a 77 Eror mcaMandatory This is a Mandatory Field If you don t have a 78 in gaap Otherlncome Emor mcaMandatory This is a Mandatory Field If you don t have a 79 in gaap SellingDistrib
34. es 7 Impairment Of Assets LA LEGEND z J il Locked Cell Whose Value Is Derived By Formula Back To Navigator Value Has To Be Keyed In By The User No Data Has To Be Keyed In By The User Grey Striped Cell Indicates Text Value Is To Be Expected India Rupees Horizontal Striped Cell Indicates Text Document Is To Be Expected Yellow Horizontal Striped Cell Indicates Select value from DropDown Impairment Of Assets Details Disclosure Disclosure of impairment of assets Impairment loss recognized in profit and loss for primary segment Impairment loss recognized against revaluation surplus for primary segment Reversal of impairment loss recognized in profit and loss for primary segment Reversal of impairment loss recognized against revaluation surplus for primary segment Unit Events or circumstances leading to recognition of impairment losses Events or circumstances leading to reversal of impairment 7275 d XBRL Details Clear Figure 32 e Right click the value for which the user wants to change the scale e The user would have an option on Scale on right click Further on choosing Scale option there are two options available Change and Clear Once the user clicks on Change option a new dialog box emerges with a drop down giving user the options for choosing the scale Ref Figure 33 a SelectScale Scale forthe Cell Figure 33 e The user can select the de
35. fice Document Shortcuts Proofing Tools Wesual Basic for Applications h 4 sb Installed on Frst Use DO and executing VBA macros in Total space required on drive 557 MB Office mod Xx Not Avatable Space available on drive 13241 MB Betk Gants Figure 6 c In case user get message Programmatic Access to Visual Basic Project is not trusted follow the instructions below to turn on Trust Access to Visual Basic Project 10 Page User Manual and Guide IRIS Business Services The user needs to go to Office Menu Excel Options TrustCenter Click on TrustCenter settings button Click on MacroSettings Trust access to VBA project model must be on Refer Figure 7 Trusted Publish rusted Publishers um ings Trusted Locations For macros in documents not in a trusted location Add ins Disable all macros without notification Disable all macros with notification ActiveX Settings 5 Disable all macros except digitally signed macros Macro Settings Enable all macros not recommended potentially dangerous code can run dci i Message Bar External Content Trust access to the VBA project object model Privacy Options Figure 7 4 Initiate Before the user goes ahead with using iFile Lite he must get conversant with the layout design and basic features of the template 4 1 Start up Form In order to open the template the user needs to double click
36. g The Workbook has lost its VBA project as can be seen in Figure 4 Repairs to ASAP Utilities xla Excel was able to open the File by repairing or removing the 1 unreadable content This workbook has lost its VEA project Activex controls and any other programmability related features Click to view log File listing repairs CADO CUME 1 Bastien LOC ALS 11TempYerrar n amp sz20 01 xml Figure 4 e Close Excel if itis open e Inthe Control Panel choose Add or Remove Programs or Programs and Features in Windows Vista 9 Page User Manual and Guide IRIS Business Services e Select Microsoft Office in the list and click on the Change button Refer Figure 5 Microsoft Office Standard 2007 Trial t3 v T your installation of Microsoft Office Standard 2007 rial Add or Remove Features Repair Remove O Conyert Figure 5 e Choose add or remove features e Select Visual Basic for Applications in the Office Shared Features list and set it to Run from My Computer Then click on the continue button Refer Figure 6 _ C RR Installation Options Customize how Microsoft Office programs rum Chp Organizer Converters and Filters Digital Certificate for VBA Projects International Support Microsoft Office Access Database Replication Comfiict Manager Microsoft Office Download Control Microso Office Themes New and Open Microsoft Of
37. gure 25 e The Scale used to represent the figures in tuple is the default scale chosen by the user in the Startup Form In the example the value would be in crores In case the user wishes to change the scale refer section 5 2 where there is a guide on changing the scale of a value 5 1 1 Add Tuple Rows By default in most of the cases there are 15 rows provided to enter details of tuples However there is a provision to add additional tuple rows as well In case of tuples the order in which the tuple information is presented is not relevant So the user can add tuple row at the row desired For adding the tuple row the user has to right click on any cell in the already existing tuple row Rows will be added above to the row in which the user is right clicking the mouse Ref Figure 26 30 Page User Manual and Guide IRIS Business Services rad Segme nt Reporting Secondary Seg ents 27 CJ Locked Cell Whose Value Is Derived By Formula Back To Primary Segment Back To Navigator Details of secondary segments Name of secondary reportable Assets attributable to Additions to non current assets Tuple No Revenues from segment segment segment attributable to segment Value Has To Be Keyed In By The User No Data Has To Be Keyed In By The User LEGEND 7 Grey Striped Cell Indicates Text Value Is To Be Expected Horizontal Striped Cell Indicates Text Document Is To Be Expected Yellow Horizontal Striped Cell Indicates Selec
38. he user needs to then follow the installer wizard Ref Figure 1 1 to 1 4 Need to attach screen shots 5 Page User Manual and Guide IRIS Business Services Welcome to the IFILE Lite Setup Wizard DA The installer will guide you through the steps required to install FILE Lite on your computer WARNING This computer program Is protected by copyright law and international treaties Unauthorized duplication or distributian of this program or any portion of it may result in severe civil ar criminal penalties and will be prosecuted to the maximum extent possible under the lav Figure 1 1 fe iFILE Lite License Agreement Please take a moment to read the license agreement now IF you accept the terms below click I Agree then Next Otherwise click Cancel END USER LICENCE AGREEMENT Software Product iFILE Lite THIS IS A LEGAL AGREEMENT BETWEEN YOU THE END USER AND IRIS BUSINESS SERVICES LIMITED a company registered under the provisions of the Indian Companies Act 1956 having its Registered Office at T 131 Tomsasume A Ord Fb dee mm Infante nk Manele Ula nk Ale O Do Not Agree amp Agree Figure 1 2 c In Figure 1 2 user gets to read the License agreement which we would abide by 6 Page User Manual and Guide IRIS Business Services IFILE LITE TEMPLATE ACTIVATION Please enter user id and serial number which you gat from the website on purchase USER ID testuser SERIAL ND 3LB34D301
39. ic value entered an error message would pop up Ref Figure 14 Input Error x Please enter a numeric value Figure 14 Grey polka dots indicate that the cells can take no value The cells adjacent to heading are in nature of these grey polka dots Other instances in which grey polka dots cells are used are where there is no expected values for the element as per the taxonomy E g Land is not depreciated so the cells adjacent to deprecation details for land are coded with polka dots This prevents the user from entering any value 17 Page User Manual and Guide IRIS Business Services Grey diagonal stripes indicate that string value is to be entered Examples of string value elements are Name of Director CIN number PAN Revenue recognition policies etc Grey horizontal stripes indicate that the value is to be entered as a text block item using the rich text box How to use the rich text boxes are elaborated in section number 5 Text block items would enable the user to give details of the whole notes disclosures including the tables if any Examples of text block items are Disclosure of significant accounting policies Disclosure of events occurring after balance sheet date Disclosure of foreign exchange transactions etc Yellow horizontal stripes indicate that the value to be entered must be chosen from the given drop down For some elements taxonomy has defined the specific values which the eleme
40. idies M 4 M Navinator Gennes Figure 10 Navigations within the excels In the main Balance Sheet and Income Statement sheets there are links to go the desired schedule The links to schedule helps as an easy reference and navigation Ref Figure 11 All Sheets would have a link which would refer back to the Navigation Sheet Schedules would have an additional link of referring back to the main statements 15 Page User Manual and Guide IRIS Business Services Apart from the above links every sheet has a link to go to the previous and next sheet as shown in Figure 11 Link to next sheet LEGEND Locked Cell Whose Value Is Derived By Formula Sources and Application of Funds Back To Navigator Value Has To Be Keyed In By The User No Data Has To Be Keyed In By The User ZA Grey Striped Cell Indicates Text Value Is To Be Expected arizontal Striped Cell Indicates Text Document Is To Be Expected India Rupees 9 o m orizontal Striped Cell Indicates Select value from DropDown Link to Sharehold schedules Link to previous sheet Figure 11 4 4 Legend For making the application user friendly the excel templates cells are either color coded or pattern coded to identify expected data type This section gives a brief on color and pattern coding used in the templates The legend is placed in the navigator sheet For list of coding used Ref Figure 12 Legend
41. l Work In Progress Lem gore Capital work in progress net Tangible assets work in progress net Intangible assets work in progress net Capital advances net Capital goods transit net Other capital work in progress net Capital work in progress net L E o S 1 2 3 4 5 6 7 9 9 Figure 19 b Tabular Data Most of the schedules are three columnar where the first column gives the description of the element and the next two for entering data for two years However the Schedule for Reserves Fixed Assets Investment and Consumption of Material are designed using different layout They are designed to capture opening balance of the item that changes during the year and the closing balance is arrived by a formula While filling the data in these schedules two factors have to be considered the row heading and the column heading Let s take help of the Figure 20 25 Page User Manual and Guide IRIS Business Services Schedule 2 Reserve amp Surplus Back To Navigator Back To Balance Sheet 31 Mar2011 31 Mar 2011 31 Mar2011 _ 31 Mar 2011 India Rupees India Rupees India Rupees India Rupees DRE B Addition During Deduction During Changes During VOR amme The Year The Year The Year 31 Mar 2011 India Rupees Schedule 2 Reserve amp Surplus Crores Reserve And Surplus Closing Balance Capital reserve 14 Employee stock option reserve
42. ness Services z Taxonomy Viewer Browse amp Upload Fath C Program FileslFil S Business Services MOA Excel Template iFileApp_n Browse Taxonomy Syne Link ON v Details ON v Expand All Header Pane Tabs Elements Labels Presentation Calculation Definition Imports Tuples Complex Types Sch Fil Further Selection idu AccauntingEstimate Change amp moaunt AccountingEstimate Ch angeMature AccauntingFarlnvestmentindJointventurePalicy AccauntingfarlnvestmentinSubsidiariesPalicy AccauntingPalicies changed AccountingPolicvAadoptedinRespectotinitialDirectCosttorOperatingLease AccountingPolicvAadoptediInRespectotinitialDirectCostonFinanceLease AccourtingPrincipleOtConsistencyDepartureDisclosure AccourtingPrincipleOfGoingConcernDeparnureDisclosure AccountingStandardsComplianceCertification AccountsRecevablePolicies Relationship Vi AccruedExpensesPavable ewer Pane AccruedExpensesPavableAbstract AccruedPavrallLiabilities Other AccruedSalarPayable Accumulate d amp mortis ationAacquiredGoadwill E Misc Balance Id In gaap Accounting Conventions Is amp bstract False Mame Accounting Conventionz Millable True PeriodType duration Properties Pane Substitution Group http uw xbrl org z 03 instance iterr Tvpe http www xbrl org z 03 finstance strir TypedDomainRet Element Detail amp rc Details Search Reference Detail Top Most Figure 45 The taxonomy viewed screen is divi
43. nt can take For such specific values defined in the taxonomy yellow horizontal stripes are provided E g for Type of Share the values which are expected by the taxonomy is either Equity or Preference Hence while filling this the user has to choose from the drop down which will contain these values Ref Figure 15 Schedule 1 Share Capital gt LEGEND 0 0 a Locked Cell Whose Value Is Derived By Formula 7 Value Has To Be Keyed In By The User Back To Balance Sheet Back To Navigator f No Data Has To Be Keyed In By The User ZZ Grey Striped Cell Indicates Text Value Is To Be Expected Horizontal Striped Cell Indicates Text Document Is To Be Expected ndia Rupees ndia Rupees Yellow Horizontal Striped Cell Indicates Select value from DropDown Schedule 1 Share Capital Crores Crores Forfeited Shares Reissued e _ 1 Paid Up Share Capital Other details regarding share capital Details of every class of share capital Yellow horizontal stripes Tuple N type ofshare Nature of shar sia etse wrens tore with drop down values a ee 5 1 Equity a HH i 10 EE Al Figure 15 18 Page User Manual and Guide IRIS Business Services 4 5 Cell Specific Comments There are many cells in the excel template which carry comments for the ease of user The comments either suggest the desired value to be entered or instructions pertaining to the same Where ever cells carry comm
44. on Group Type and Typed Domain Ref Refer Figure 41 2 42 Page User Manual and Guide IRIS Business Services 5 6 Formula Cell This feature allows the user to change a formula cell to a normal cell A formula cell is highlighted in green by default and is a function of the 2 or more cells This may be done by right clicking on the formula cell and choosing Formula Cell option and then choosing Change to Normal Cell option from the next set of options Figure 41 3 The formula cell changed to normal cell can also be changed Back to Formula Cell by choosing back to Formula Cell option Figure 41 4 7 S KS Schedule 23 Interest Finance Charges 27 Back To Income Statement Schedule 23 Interest Finance Charges Discounting charges Guarantee commission Other financing charges Exchange difference interest financial charges Capitalisation interest financial expenses Capitalisation specific interest financial expenses Capitalisation general interest financial expenses Capitalisation interest financial expenses Share interest financial charges joint ventures r1 Locked Cell Whose V Back To Navigator Value Has To Be Keyt India Rupees Interest financial charges y 43 Page No Data Has To Be Ki A Grey Striped Cell ind E Horizontal Striped Ca Yellow Horizontal Str Unit Scale Figure 41 3 XBRL Details Back to Formula Cell User Manual and Guide IRIS Business Services
45. oup is mandatory At least one element form the following group is mandatory At least one element form the following group is mandatory At least one element form the following group is mandatory At least one element form the following group is mandatory At least one element form the following group is mandatory At least one element form the following group is mandatory This is a Mandatory Field If you don t have a value enter zero This is a Mandatory Field If you don t have a value enter zero This is a Mandatory Field If you don t have a value enter zero This is a Mandatory Field If you don t have a value enter zero This is a Mandatory Field If you don t have a value enter zero This is a Mandatory Field If you don t have a value enter zero Tisis a Mandatory Field f you don t have a value enter zero SrNo Element Name in gaap PercentageOfEquitySharesHeld Up By Natio in gaap PercentageOf Equity Shares Held Up ByOthers in gaap PercentageOf Equity Shares Held Up ByOther in gaap PercentageOf Equity Shares Held Up ByGover in gaap PercentageOf Equity Shares Held Up By Mutua in gaap PercentageOf Equity Shares Held Up By Direct in gaap PercentageOfEquityShares Held Up By Ventu in gaap PercentageOf Equity Shares Held Up By Major in gaap PercentageOf Equity Shares Held Up ByGover in gaap PercentageOf Equity Shares Held Up ByPublic in gaap Curent Liabilities in gaap Authorised ShareCapital in gaap Unpai
46. r shares items respectively The user need not do anything about the unit comment 19 Page User Manual and Guide IRIS Business Services 4 6 Documentation of Element The elements line items in the templates of financial statements in iFile Lite carry a brief note about them as given in the taxonomy They are inserted as cell notes and the same can be viewed by placing the mouse cursor on the red triangle appearing on the upper right hand corner of the element line item cell Refer Figure 16 a Sources and Application of Funds Back To Navigator gt Documentation of Element shareholder s funs ap hr dne cubcibod sid Paid up share capital eapitat of the entity for which Reserves surplus jeonsideration in cash or otherwise has 0 00 Equity shere warrants beenvecsived and incudes bomus shares y w Share application money pendingalioimen 1 oo oo joanFunds O O OOOO O Secured loans M Unsecured loans Figure 16 a 4 7 Hierarchy The excel templates represent the elements in a hierarchical format The hierarchy of the format is adopted from the taxonomy The hierarchy would be useful to determine the placement of the element in the entire list The hierarchy would also be useful in finding the parent of the element Hierarchy in the excel templates are defined by way of intending the child elements Multiple layer of intending is used to express a multi level hierarchy
47. ree eee rere 46 6 2 1 Generate nstance wl eee ene eee nee ee eet ener ar ener ee meer M MEE 47 Gaa Errota he NDA Sas W A 918 3 eee eerie een eee ERU tecti mut ar renner MES 49 ps BDUGOISBOD E ci M0 gic sear cec ETE OEE 50 Ge Mmmm ra Rod 52 1 Outline iFile Lite is one of the offerings of IRIS to help companies meet the Ministry of Corporate Affairs MCA mandate for filing Balance Sheet and Profit and Loss Account in the XBRL format Being an MS Excel based application the user simply needs to fill the predefined templates which would then be converted into XBRL format i e instance document ready to be filed with MCA 1 1 Benefits e Based on the most widely used application MS Excel e User need not know the nitty gritty of XBRL e Creation and validation of XBRL documents using the same application 2 Page User Manual and Guide IRIS Business Services Validations based on MCA s Business Rules and XBRL specification 1 2 Features Captures all data points elements of the MCA taxonomy Designed in a user friendly manner Appropriate cell comments to assist user Auto population of sub totals to reduce input of data Easy navigation to toggle between the templates Visual identification for expected data type i e text or numeric User friendly error and warning messages in case of incorrect entries 1 3 Process Flow Diagram The process of using iFile Lite application may be summed up by the flow chart below The user fir
48. s present in two extended links and two Linkbases Once the first search result is clicked in the main body the selected extended link is displayed with an element Inventories Packing Material being highlighted in red 57 Page User Manual and Guide
49. s Services Limited turing Service C be Related Expe Copyright 2011 IRIS Business Services Limited bolicies amp presentation basis selling Other Exp Policies amp estimates Figure 18 3 4 10 Saving Template When you click on the short cut a blank template opens every time After filling the data in the blank template you can save the template in the desired location Next time you want to continue with the input data open the saved excel file from the desired location If you open the short cut again you would get the blank file which you can use for filling the data for another company or report 5 Input Data There are broadly three types of data which have to be filled Numeric string and text block items a Numeric Most of the elements in Balance Sheet Income Statement and Cash Flow statement and their schedules are in the nature of numeric data While filling the numeric data the scale has to be kept in mind The scale selected by the user at the Startup Form would be displayed in each sheet 24 Page User Manual and Guide IRIS Business Services As the user fills the numeric data the totals and sub totals are automatically calculated The user can use the total calculated by MS Excel to tally the amount with annual accounts Example of Capital WIP schedule is given in Figure 19 B C ev Schedule 5 3 Capital Work In Progress Back To Balance Sheet Back To Navigator India Rupees Schedule 5 3 Capita
50. s etc Type of Cash Flow Statement There are two options provided in this drop down The user needs to select the appropriate option depending on the Cash flow statement used by his company The options available are e Direct Method e Indirect Method 13 Page User Manual and Guide IRIS Business Services Submit After filling the above mentioned fields the user may click Submit button to proceed ahead for filling the excel template Exit iFile If the user wishes to exit the excel template application he may click on the Exit iFile button 4 2 Loading Process Once the user submits the required details in the Startup Form the relevant template for his company would be loaded Ref Figure 9 Loading ad Loading Progress Loading Taxonomy please wait Start Time 16 04 54 Progres S 16 04 55 Load Schema Complete in gaap ci roles 201 1 03 31 xsd 16 04 55 Loading Schema ca in ca ent 201 1 03 31 xsd 16 04 55 Loading Linkbase in ca 2011 03 31 lab xml 16 04 55 Load Schema Complete ca in ca ent 2011 03 31 xsd 16 04 55 Load Schema Complete http www xbrl org 2006 ref 2006 02 27 xsc 16 04 55 Load Linkbase Complete in gaap ci 2011 03 31 pre xml 16 04 55 Load Linkbase Complete in gaap ci 2011 03 31 cal xml 16 04 55 Loading Schema xl 2003 12 31 xsd 16 04 55 Load Schema Complete xl 2003 12 31 xsd 16 04 55 Load Schema Complete xlink 2003 12 31 xsd 16 04 55 Load Schema Complete http www xbrl org 200
51. sired option and click on submit button e After the user does so a comment is inserted in the cell where the user has changed the scale Ref Figure 34 34 Page User Manual and Guide IRIS Business Services impairment Of Assets gt LEGEND Locked Cell Whose Value Is Derived By Back To Navigator Value Has To Be Keyed In By The User No Data Has To Be Keyed In By The Use 31 Mar 2011 India Rupees Grey Striped Cell indicates Text Value Is Horizontal Striped Cell Indicates Text Dy Yellow Horizontal Striped Cell Indicates Impairment Of Assets Details Disclosure Disclosure of impairment of assets Impairment loss recognized in profit and loss for primary segment Impairment loss recognized against revaluation surplus for primary segment Reversal of impairment loss recognized in profit and loss for primary segment Reversal of impairment loss recognized against revaluation Figure 34 e Ifthe user wishes to roll back to the default scale he has to right click on the cell and choose Scale followed by Clear Note If the user changes the scale for any value which would be used for subtotal calculation the user must ensure he changes scale for all dependent values 5 3 Change unit Default unit adopted by iFile Lite is the currency chosen by the user in the Startup Form However there is an option available with the user to change the unit for a particular cell The option for
52. st needs to download the application from the web after processing his online payment Once it is done the user needs to install the same as per the system specifications He may then initiate to use the application by filling up the start up form and get acquainted with the functioning of iFile Lite Download Input Data LE He 3 Page User Manual and Guide IRIS Business Services The next step would be to input financial data in the various templates for financial statements provided in iFile as per the MCA requirement After filling in all the relevant data the final output can be generated which would involve the validation and generation of the instance document so as to convert the annual report into XBRL format 2 Download iFile Lite may be downloaded by the user after processing the payment at the payment gateway on the product section at http filexbrl irisbusiness com Once the user is through with the payment a Download button will emerge which upon clicking will cause Pre requisites dialogue box to pop up asking the user for the system requirements needed for running the application Upon fulfilling the Prerequisites criteria Download Software button will emerge which upon clicking will cause the application to download and a unique user key and password will be generated for the user This will be followed by an Other Settings dialogue box to emerge asking the user for other settings for installation 2
53. t value from DropDown 81 Mar 2011 31 Mar 2011 SLL I XBRL Details Woops Do f oo N e Figure 26 e n the above Tuple table upon right clicking on the cell containing name Europe the user would have an option for Tuple Rows Once the user selects that option further two options are made available Add and Delete For adding a tuple row the user needs to select Add e After the user selects Add option a window will emerge asking for number of rows to be added Ref Figure 27 a RoewsToA dd ho af Rows to Add Figure 27 e In the option for selecting number of rows to be added 3 rows have been selected Ref Figure 28 for tuple layout after adding the 3 rows 31 Page User Manual and Guide IRIS Business Services E U Segment Reporting Secondary Seg ents 27 Locked Cell Whose Value Is Derived By Formula Value Has To Be Keyed In By The User No Data Has To Be Keyed In By The User Z Grey Striped Cell Indicates Text Value Is To Be Expected Horizontal Striped Cell Indicates Text Document Is To Be Expected Yellow Horizontal Striped Cell Indicates Select value from DropDown Name of secondary reportable Assets attributable to Additions to non current assets Revenues from segment Emp co attributable to mE Co am E 31 Mar 2011 CE me e a s Re y2 America 8 8 o 320000 4000 o a m
54. ten on 31 Mar 2011 Schedule 15 Other Income Other income Receipt government grants subsidies Receipt export incentives Receipt import entitlements 12 Receipt insurance claims Receipt income investments Imm i Figure 42 B l a Schedule 15 Other Income 2 BackTo Income Statement __ Back To Navigator 31 Mar 2010 Formatting E Locked Cell Whose Value Is Deriv Value Has To Be Keyed In By The No Data Has To Be Keyed In By TI ZZ Grey Striped Cell Indicates Text V E Horizontal Striped Cell Indicates Yellow Horizontal Striped Cell Inc New option Add Ins Once the user clicks on the Add Ins option in ribbon the following Menus could be seen Ref Figure 43 e Show Start up Form e Generate Instance For e Taxonomy e Admin e About iFile 45 Page User Manual and Guide siness Services iFile Menu options fe 2 iFileLite Read Only Compatibility Mode Microsoft Excel Insert Page Layout Formulas Data Review View Developer Add Ins Show Startup Fo Generate Instance E Taxonomy gt i Admin gt About iFile B C D E G H lt lt Schedule 15 Other Income LEGEND bat 2 L Locked Cell Whose Value Is Derived By Forn 3 Back To Income Statement gt Back To Navigator gt Value Has To Be Keyed In By The User 4 No Data Has To Be Keyed In By The User 5 Z Grey Striped Cell Indicates Text Value Is To
55. tes Accounting policies and basis of presentati E E 400200 Notes Changes in Accounting Policies and estim 400300 Notes Events Occuring Ater Balance Sheet Date Both 400800 Notes Employee Benefits Balance Sheet 400900 Notes Segment Reporting Balance Sheet 400900 Notes Secondary Segment Reporting Balance Sheet 401100 Notes Leases Balance Sheet 401200 Notes Eamings Per Share Balance Sheet 401700 Notes Discontinuing Operations Balance Sheet 401800 Motes Intangible Assets Balance Sheet 401900 Motes Impairment of Assets Balance Sheet 402000 Notes Provisions and Contingencies Balance Sheet 402100 Notes Cash flow statement and balances Balance Sheet 402700 Notes Due to micro medium and small enterprises Balance Sheet 402500 Notes Other Disclosures Balance Sheet Figure 44 a 6 2 2 Error amp Warnings Window The error amp warnings are presented in Tabular form Refer Figure 44 b Following are the column headings of the table 49 Page User Manual and Guide IRIS Business Services Evo oni wonin A O T 0L TEL III Ss Error and Warning count is 91 Save Errors to File Error Description At least one element form the following group is mandatory At least one element form the following group is mandatory At least one element form the following group is mandatory At least one element form the following aroup is mandatory At least one element form the following gr
56. ument the user needs to go to Add ins menu and from a list of drop down options under MCA iFile choose Generate Instance as shown in Figure 44 we MUN Mariam Choose this option to create instance document Show Startup Form CGenerateInstance j Taxonomy gt Admin E About iFile iFile Lite General information about financial statements g Balance Sheet Income Statement Cash Flow Notes amp Disc 9 Share capital Operating Revenue Investing amp Financing Additional Info Balance She 10 Share Application Other Income Activities Additional info share capita 11 Reserves and Surplus Material Consumption Details of debentures 12 Secured debt Contract Cost Details of goods Figure 44 Note As per the MCA requirement instance document must be submitted for Balance Sheet and Profit amp Loss Account Out of the 57 extended links present in the taxonomy MCA has given a clear bifurcation for 41 extended links into either Balance Sheet or Profit amp Loss statement as the case may be For the remaining 16 extended links MCA has given an option to the companies to adopt their own bifurcation Once a user clicks on Generate Instance menu a new window called Dynamic Sheet Mapping pops up Figure 44 a In this window user is given an option to select his own bifurcation Based on the general practice IRIS has given a default bifurcation for 16 extended links which
57. zc Taxonomy Viewer JE Path C Program FilesSIAIS Business Services MCA Excel Template iFileApp_new Taxonomy Browse Syne Link ON Details ON Expand All Elements Labels Presentation Calculation Definition Imports Tuples Complex Types Extended Link 001000 Schedule Inventories httpfwww brLorginf201 1 03 31 sin cilroles Schedulelnventories Inventories abstract Inventories raw materials Inventories stores spares Inventories loose taals Inventories work in progress Inventories contracts work in progress Inventories finished goods abstract Inventories transit Inventories waste scrap Inventories packing materials Inventories intangible assets abstract Inventories other Share inventories joint venture Inventories Additional information regarding inventories abstract Other details regarding inventories Searched Element Highlighted Packing Matertal http www xhbrl argfin z 11 03 311 n cifrales Sehedulelneentaries Presentation http aa xb rlorging201 1 03 31 fin cilroles ScheduleExpenditure Presentatian http www xbrl org in zZ 11 03 311 n cifralesSchedulelneentaries Calculation httpwww xhbrl arg in z 11 03 311 n cirales ScheduleExpenditure Calculation Element Details Arc Details Search Reference Detail Top Most Figure 46 Search Results The search result shows the element which contains text Packing Material i
58. zontal Striped Cell Indicates Text Document Is Te Schedule 14 Operating Revenue Crores Crores E Yellow Horizontal Striped Cell Indicates Select value Operating Revenue gross Revenue sale goods gross mma qan Revenue sale manufactured goods Hunc m Revenue sale traded goods E Unit Clear Revenue sale other goods E __i scale gt Revenue services gross as XBRL Details Revenue communication services Revenue logistics transport services Revenue roadway operations Revenue waterway operations Revenue airway operations Revenue courier services Revenue infrastructure services Revenue information technology services Revenue software development Figure 39 e After entering the value in the cell the user needs to right click on the cell e Footnotes option could be seen then the selection of which will cause two more options to emerge e Add Update e Clear The user needs to choose Add Update option Once he clicks on Add Update anew window will open Ref Figure 40 39 Page User Manual and Guide IRIS Business Services Text Box to enter footnotes Foot Mote Editor Inclusive of sale of semi finished goods inita itn Figure 40 e Atext window opened as indicated in the Figure 40 e Inthe white space available the user could either type in the footnote or paste from any source e Once the user adds updates the footnotes in order to save his work he can click on Save note
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