# FRA XBRL filer manual (platform edition)

How the platform produces, accepts and checks XBRL. It follows the XBRL International specifications
and current regulator practice (ESMA ESEF, SEC EDGAR, EBA), adapted for the Egyptian Financial
Regulatory Authority.

## 1. Specifications

| Area | Specification |
|---|---|
| Instances | XBRL 2.1, Dimensions 1.0 |
| Inline reports | Inline XBRL 1.1. The platform **writes** Transformation Registry 4 (`ixt` = `http://www.xbrl.org/inlineXBRL/transformation/2020-02-12`: `ixt:num-dot-decimal`, `ixt:fixed-zero`). Uploaded reports may use **TR4 or TR5** (`…/2022-02-16`) — number formats (`num-dot-decimal`, `num-comma-decimal`, `num-unit-decimal`, the TR5 `-apos` variants, `fixed-zero`), date formats (`date-day-month-year`, `date-year-month-day`, `date-monthname-day-year-en`, …) and `fixed-true` / `fixed-false` / `fixed-empty`; TR1–3 names are still read. A format outside the registry is refused (`XBRL-003`). |
| Calculations | Calculations 1.1, round-to-nearest (`c11r`) |
| Assertions | Formula 1.0 (value assertions), Generic Messages, Assertion Severity 2.0 |
| JSON / CSV | Open Information Model 1.0: xBRL-JSON and xBRL-CSV |
| Packaging | Taxonomy Packages 1.0; Report Packages 1.0 (`.xbri` inline, `.xbr` non-inline) |
| Labels and links | Generic Links 1.0, Generic Labels 1.0 (link-role and assertion labels) |
| Enumerations | Extensible Enumerations 2.0 |
| Duplicate facts | XII Working Group Note, 2025-01-14 |

Next versions (Taxonomy Packages 1.1, Report Packages 1.1, Project Tavi): `docs/xbrl/ROADMAP.md`.

## 2. Taxonomy

- **Base:** IFRS Accounting Taxonomy 2025-03-27 (`https://xbrl.ifrs.org/taxonomy/2025-03-27/ifrs-full`).
  Only the element schema is imported, as ESEF does, not the IFRS entry point: the IFRS calculation
  networks (for example, both balance-sheet layouts) are not the filer's.
- **FRA extension:** published by the platform at `/xbrl/taxonomy/{version}/…` and as a Taxonomy
  Package at `/xbrl/taxonomy/fra-taxonomy-{version}.zip` (both with CORS, section 2.7).

### 2.1 Namespaces (XB-TAX-002)

One namespace and one schema (`{prefix}-{version}.xsd`) per supervised domain, under
`http://xbrl.fra.gov.eg/taxonomy/{version}/{prefix}`:

| Prefix | Domain | Examples |
|---|---|---|
| `fra` | FRA core: register data, filing indicators, report-level facts, enumerations | `FRALicenseNumber`, `SectorClassification`, `RegulatedSector`, `AuditOrReviewStatus`, `ReportingPeriodicity`, `FRAFilingTemplateCode` |
| `fra-ins` | Insurance | `GrossPremiumWritten`, `SolvencyRatio`, `InsuranceTechReserves`, classes of business axis |
| `fra-brk` | Brokerage and capital market intermediaries | `NetCapitalRequirement`, `ClientSegregatedFunds` |
| `fra-lse` | Financial leasing (and mortgage finance) | `LeasingPortfolioGross`, `NPLRatio`, `MortgageFinancePortfolioGross` |
| `fra-fct` | Factoring | `FactoringPortfolioGross`, `FactoringTurnover` |
| `fra-cfn` | Consumer finance | `ConsumerFinancePortfolioGross`, `ConsumerFinanceNonPerformingRatio` |
| `fra-mfi` | Microfinance | `MicrofinancePortfolioGross`, `NumberOfActiveBorrowers`, `PortfolioAtRisk30Days` |
| `fra-fnd` | Investment funds | `NetAssetValue`, `NetAssetValuePerUnit`, `NumberOfUnitsOutstanding` |
| `fra-egs` | Egyptian Accounting Standards differences from IFRS (section 2.9), each anchored to IFRS | `EmployeesAndBoardProfitDistributionRecognisedInEquity`, `ForeignExchangeDifferencesRecognisedInOtherComprehensiveIncomeUnderEas13SpecialTreatment` |
| `egx` | Egyptian Exchange listing items | `DividendWithholdingTax`, `NumberOfListedShares` |

The elements a domain declares are its templates' fields plus the curated list in
`resources/xbrl/extension-elements.php` (types, period types, balances, labels, documentation).

**Legacy prefixes `fra-ci` and `fra-eas`.** The platform's pre-2025 concept registry (served by
`GET /api/v1/xbrl/concepts` and used by the KPI services) is unchanged, but its prefixes are *not* namespaces
of this taxonomy and no filing is tagged with them. Their equivalence to published elements is in
`resources/xbrl/legacy-aliases.php`, published as `fra-{version}-legacy-aliases.json` (`equivalent`, `closest`
with the difference noted, or `none` — e.g. `fra-eas:EBITDA`, a non-GAAP measure with no element).

### 2.2 Entry points per report type (XB-TAX-003)

A report type is **template × sector × consolidated/separate × periodicity**, on IAS 1 and on IFRS 18
(section 10). Each has its own entry point:

`fra-{version}-{template}[-ifrs18].{sector}.{basis}.{periodicity}.xsd` — e.g.
`fra-2025-fra-fin-insurance.ins.consolidated.annual.xsd`, `fra-2025-fra-fin-cis-ifrs18.egx.consolidated.interim.xsd`.

| Axis | Values | Decided by |
|---|---|---|
| sector | `gen`, `ins`, `brk`, `lse`, `fct`, `cfn`, `mfi`, `fnd`, `egx` (`xbrl.entry_points.sectors`) | the filing's FRA sector code (else the company's); a template restricted to some sectors has entry points for those only; an unknown sector is `gen` |
| basis | `consolidated`, `separate` | the template (`XBRL_SEPARATE_TEMPLATES`, default `^FRA-FIN-NC`) |
| periodicity | `annual`, `interim`, `event` | the template's filing frequency (quarterly / half-yearly templates have both annual and interim) and the filing's period (a full year is annual) |

A report-type entry point loads **only its own networks**: the template's presentation, calculation and
definition networks; the document-and-entity-information (cover) network; its sector's supplement network
(the elements of that sector's namespace); the notes network (text blocks) on **annual** entry points only;
and the formula assertions that apply to that set of elements (`…{sector}_for.xml`, or the template's
`…report_for.xml` when the sector adds none — e.g. only insurance entry points carry `FRA_INS_SOLVENCY`).
The basis is enforced by the hypercube: a consolidated template's figures cannot carry `SeparateMember`; a
separate template's must (the consolidated default member is not usable).

Every filing references its report-type entry point (`artifacts.report_type` on the document). The
per-template entry points (`fra-{version}-{template}[-ifrs18].xsd`) remain published so filings generated
before still resolve, and Channel D recognises both forms. `fra-entry-{version}.xsd` is the whole taxonomy
(IAS 1), for browsing. `XBRL_REPORT_TYPE_ENTRY_POINTS=false` reverts filings to the per-template entry points.

- **Dimension defaults** are declared once, in `fra-{version}_def-defaults.xml`, which every entry point loads.
- **Loading IFRS:** IFRS element definitions are loaded from the IFRS Foundation's published schema with
  `php artisan fra:xbrl:import-ifrs`.

### 2.3 Labels (XB-TAX-004)

- `fra-{version}_lab-ar.xml` gives an **Arabic standard label to every element any network uses**, IFRS
  elements included: the wording of the template field tagged with it, else FRA's dimension and note tables,
  else `resources/xbrl/ifrs-labels-ar.php`. English labels of IFRS elements are the IFRS Foundation's (both
  IFRS label linkbases are referenced); `fra-{version}_lab-en.xml` labels every extension element.
- **Documentation labels** (Arabic and English) on every extension element, citing the source (FRA rule,
  IAS / IFRS S2 paragraph); **terse labels** where a short caption helps (e.g. `AuditOrReviewStatus`);
  **total labels** on the totals of the calculation networks, used as the presentation arc's
  `preferredLabel` on total lines.
- **Provenance:** `fra-{version}-labels-review.csv` lists the source of every Arabic IFRS label: `template`,
  `fra`, or `mt` — *machine-assisted translation, to be reviewed by FRA's terminology committee*. No element
  is left without an Arabic label (a test enforces it).

### 2.4 Link roles and generic labels

Extended link roles follow the Link Role Registry conventions used by IFRS and ESEF: a URI under the
taxonomy namespace and a definition `[sort code] Group - Title` (`Document`, `Statement`, `Disclosure`,
`Supplement`, `Enumeration`), defined once in `fra-roles-{version}.xsd`. Each role has Arabic and English
**generic labels** (Generic Labels 1.0) in `fra-{version}_gla-{ar,en}.xml`; each formula assertion has
Arabic and English generic labels naming it.

### 2.5 Enumerations (Extensible Enumerations 2.0)

List-valued disclosures are `enum2:enumerationItemType` elements whose value is a member of a domain
network in its own role (`fra-{version}_enum_def.xml`, linked from `fra-{version}.xsd`):

| Element | Domain → members |
|---|---|
| `fra:AuditOrReviewStatus` | `AuditStatusDomain` → `AuditedMember`, `ReviewedMember`, `UnauditedMember` |
| `fra:RegulatedSector` | `RegulatedSectorDomain` → one member per sector group (`InsuranceSectorMember`, `MicrofinanceSectorMember`…) |
| `fra:ReportingPeriodicity` | `ReportingPeriodicityDomain` → `AnnualReportMember`, `InterimReportMember`, `EventDrivenReportMember` |
| `ifrs-full:NatureOfFinancialStatements` (IFRS) | `ConsolidatedMember`, `SeparateMember` |

In XBRL 2.1 and Inline XBRL the value is the member's expanded name (`{namespace}#{localName}`); in
xBRL-JSON and xBRL-CSV it is the member QName (`ifrs-full:SeparateMember`), as OIM requires.

### 2.6 Regional mapping table (XB-TAX-010, XB-TAX-013)

`fra-{version}-regional-alignment.csv` / `.json` (in the package) and the public page
`/xbrl/taxonomy/alignment` (`?format=csv|json`) list every element the taxonomy uses with:

- `source_taxonomy`, `source_edition`, `source_verified` — the taxonomy and edition that declare it (IFRS
  Accounting Taxonomy 2025-03-27, IFRS Sustainability Disclosure Taxonomy 2024-04-26, FRA taxonomy {version})
  and whether it is declared in the imported schema of that edition;
- `ifrs_element` and `match` — `exact` (it is the IFRS element), `wider` / `narrower` (the IFRS anchor of an FRA
  extension element, section 2.9), `none`;
- per regulator (KSA, UAE, OMN, JOR) a status and the regulator's element: `verified` (the regulator's
  taxonomy, loaded with `php artisan fra:xbrl:import-regional {KSA|UAE|OMN|JOR} --dir=<unpacked package>
  --taxonomy=… --edition=…`, declares or imports the same element in the same namespace), `verified-other-edition`,
  `absent`, `unverified` (the regulator's taxonomy is not loaded — the expected element is not assumed to
  exist) or `none`.

No regional taxonomy package is bundled with the platform: until FRA loads one, its column reads `unverified`.

### 2.7 Hosting (XB-TAX-009)

Files (`.xsd`, `.xml`, and the `.csv` / `.json` resources), packages and the index are served with
`Access-Control-Allow-Origin: *`, `Access-Control-Allow-Methods: GET, HEAD, OPTIONS` and exposed
`Content-Disposition`, `X-Content-SHA256`; `OPTIONS` preflight answers 204.

### 2.8 Sustainability entry point (XB-TAX-011)

`fra-{version}-issb.xsd` is a separate entry point for sustainability-related disclosures on the **official
IFRS Sustainability Disclosure Taxonomy** (IFRS Foundation, edition 2024-04-26, namespace
`https://xbrl.ifrs.org/taxonomy/2024-04-26/ifrs-sds`, prefix `ifrs-sds`): it imports the official core schema
(`https://xbrl.ifrs.org/taxonomy/ifrs_sds/2024-04-26/ifrs_sds/ifrs_sds-cor_2024-04-26.xsd`) and English label
linkbase, and presents the IFRS S1/S2 elements FRA uses (statement of compliance, governance, strategy and
risk management, Scope 1/2/3 GHG emissions, climate-related transition and physical risks, capital
deployment, carbon price, remuneration, carbon credits — `resources/xbrl/issb-elements.php`), with FRA
Arabic labels (`fra-{version}-issb_lab-ar.xml`), and the platform's ESG/carbon template elements beside them.
Element names, item types and period types are copied from the official schema; `php artisan
fra:xbrl:import-issb` loads the full official element list and fails if the list ever drifts from it.
`fra-{version}-issb-mapping.json` maps the template elements to the official ones (`exact`, `wider`, `none`)
and the `fra-issb` stand-ins of taxonomy versions before 2026.10.15 to their official replacements. Other entry
points do not load the ISSB schema.

### 2.9 EAS differences and anchoring (XB-TAX-001)

The FRA entry points import the IFRS **element schema** only, never the IFRS entry points' calculation
networks. The IFRS 2025 calculation networks are nevertheless imported (`fra:xbrl:import-ifrs` reads every
`cal_*.xml` the IFRS entry point links) as reference data: each FRA calculation relationship is classified
against them (`ifrs-same`, `ifrs-descendant`, `fra-only`, `weight-conflict`) in
`fra-{version}-ifrs-calculation-alignment.csv`.

Where the Egyptian Accounting Standards treat a line item differently from IFRS and IFRS therefore has no
element, the `fra-egs` namespace declares one, with Arabic and English labels and documentation of the
difference: employees' share of profit and board remuneration distributed from equity (Companies Law 159 of
1981; IAS 19 treats it as an expense) and its payment in financing cash flows, and the exchange differences of
the EAS 13 special treatment (recognised in OCI or capitalised). The template lines concerned are tagged with
them (`XBRL_EAS_EXTENSIONS`, default on). Where IFRS has the element, no extension is made (legal reserve:
`ifrs-full:StatutoryReserve`; transfer to it: `IncreaseDecreaseThroughTransferToStatutoryReserve`).

Every extension element carries an anchoring decision (`resources/xbrl/extension-anchors.php`): the closest
IFRS element, `wider` or `narrower`, published as `fra-{version}_def-anchoring.xml` with the arcrole
`http://xbrl.fra.gov.eg/arcrole/wider-narrower` (declared in `fra-roles-{version}.xsd#wider-narrower` with `cyclesAllowed="undirected"`, definition `wider-narrower (anchoring of extension elements)` and `usedOn link:definitionArc` — a filer extension that declares the arcrole itself must declare exactly this, XBRL 2.1 §5.1.4 — the arcrole filer
extensions use, section 4), or `none` with the reason (register data, prudential measures).

### 2.10 FRA-authored rules as Formula assertions (FR-VAL-005)

Rules FRA staff publish in the admin rule stores (financial validation rules: arithmetic over line items
within a tolerance; XBRL validation rules: a `{Concept}` expression against a threshold) are translated into
XBRL Formula 1.0 value assertions `FRA_ADMIN_<code>` in the formula linkbases of the entry points they apply
to (template- and sector-scoped), with Arabic and English messages and severity. A line item named by label is
resolved to the element the templates tag it with; a rule is published only when every operand resolves to
exactly one element. `fra-{version}-admin-rules-formula.json` lists every rule with its assertion test or the
reason it cannot be expressed (ambiguous label, no element, one element at two dates, structural check with no
expression…). Drafts and retired rules are never published.

## 3. Report conventions

| Item | Rule |
|---|---|
| Entity identifier | LEI under `http://standards.iso.org/iso/17442` when the company has one; otherwise the FRA licence number under `http://xbrl.fra.gov.eg/entity/license`. |
| Periods | One duration context per fiscal year and one instant context per year end, for the current and the comparative year. |
| Units | `iso4217:EGP` (or the presentation currency) for amounts (`xbrli:monetaryItemType`); `xbrli:shares` for share counts (`xbrli:sharesItemType`); `iso4217:EGP / xbrli:shares` for per-share amounts (`dtr-types:perShareItemType`); `xbrli:pure` for ratios and percentages (decimal fractions, 0.15 = 15 %); **`utr:tCO2e`** (UTR, namespace `http://www.xbrl.org/2009/utr`) for greenhouse-gas emissions, whose elements are typed **`dtr-types:ghgEmissionsItemType`** (Data Types Registry `http://www.xbrl.org/dtr/type/2022-03-31`, imported by the FRA schemas that use it) — the UTR binds tCO2e to that item type, so an emission tagged as a plain decimal would fail the Units Registry check (Arelle `--utr`). |
| Signs | Values are tagged in the element's natural sign. Expenses and cash outflows printed as negatives are tagged positive; their balance attribute says they reduce the total. A loss, negative equity or a net outflow stays negative. |
| Precision | `decimals` only, never `precision`. Amounts are tagged **in units**; `decimals` comes from the **declared presentation scale** (XB-GEN-005), any power of ten: the filer's statement (filing page «مقياس عرض المبالغ», API `reporting_flags.presentation_scale` = 3 for thousands, 6 for millions…), else the scale printed on the extracted page («القيمة بالألف جنيه»), else the template field's unit («EGP thousands», «ألف جنيه»). A figure printed with fraction digits keeps that accuracy: 12.5 in millions → value 12500000, `decimals="-5"`. Only when nothing is declared is the rounding inferred from the figures — the report then carries the finding `FRA.rounding.inferred`. `LevelOfRoundingUsedInFinancialStatements` states the scale (Units, Thousands, Millions, Billions, or 10^n units). |
| Report-level facts | Name of the reporting entity, domicile, presentation currency, level of rounding, end of reporting period, period covered, consolidated/separate basis (`ifrs-full:NatureOfFinancialStatements`), audit/review status (`fra:AuditOrReviewStatus`: as stated by the filing, else an accredited auditor's seal — annual audited, interim reviewed — else the template: one the auditor signs is audited annually and reviewed in the interim, `XBRL_AUDIT_STATUS_FALLBACK`), FRA licence number and sector classification (always emitted: `xsi:nil` when the register has none — the `FRA_REQ_*` existence assertions then report it), supervised sector (`fra:RegulatedSector`), periodicity, template code, and the comparability flags below. |
| Hyperinflation and currency changes (XB-TAX-012) | Every report states `fra:HyperinflationaryEconomyIndicator` (IAS 29), `fra:ChangeInPresentationCurrencyIndicator` (IAS 21) and `fra:ComparativeInformationRestatedIndicator`; with IAS 29 also the IFRS restatement flag and `LevelOfPriceIndex`; with a currency change the previous currency and the reason. Comparatives in the statements are the restated / re-presented figures, in the current presentation currency (the default member of `RetrospectiveApplicationAndRetrospectiveRestatementAxis`); amounts as previously reported are tagged `PreviouslyStatedMember` in the currency they were reported in, and the adjustment (`…CorrectionsOfPriorPeriodErrors…`, policy change or error correction member) only when both are in the same currency. Flags come from `disclosure_submissions.xbrl_reporting_flags` (JSON), else the same keys (`xbrl_` prefixed) in the filing's form data. They are captured on every channel (XB-TAX-011): the creation wizard and the filing page («بيانات العرض والمراجعة لتقرير XBRL»), the structured API (`reporting_flags` in the Channel B payload), and — for an uploaded XBRL report (Channel D) — derived from its own facts. They are validated (IAS 29 requires the price index; a currency change requires the previous ISO currency, different from the current one; a report stating a flag without its value carries `FRA.ias29.priceIndex` / `FRA.ias21.priorCurrency`) and shown to the FRA reviewer on the filing. |
| File name | `<entity id>-<period end>-<reference>` (`.xhtml`, `.xbri`, `.xml`, `.json`, `-facts.csv` + `-metadata.json`, `.xbr`). |
| Dimensions | Explicit members in the context segment (section 12). A default member is never reported. |

## 4. Filing XBRL (Channel D)

A company files an XBRL report produced by its own tagging tool in two ways, with the same intake and the
same validation:

- **Portal:** in the filing wizard, upload an Inline XBRL report (`.xhtml`/`.html`), an XBRL 2.1 instance
  (`.xbrl`/`.xml`), xBRL-JSON (`.json`) or a report package (`.xbri`/`.xbr`/`.zip`). An xBRL-CSV report and a
  multi-document Inline XBRL report are uploaded as a package (section 15).
- **API:** `POST /api/v1/filings/submit` with the report (or the raw bytes of the package) as the encrypted
  plaintext. A report that references an FRA entry point, any package and any xBRL-JSON/CSV report is read
  in **standard mode** (`xbrl_mode: standard`). The IR platform's earlier format — `fra:DynamicField_N` facts
  without an FRA entry point — is still accepted as a **legacy mode** (`xbrl_mode: legacy_dynamic_fields`,
  facts read by label, not validated as standard XBRL) while the FRA keeps `XBRL_API_LEGACY_MODE=allow`;
  with `reject` it is refused (`legacy_format_rejected`). New integrations must use standard mode.

How the report is read:

- **Template:** taken from the FRA entry point the report references (IAS 1 or IFRS 18); a report on its
  own extension schema is traced through that schema's import; otherwise the template chosen in the wizard.
- **Entity:** the report's identifier must match the company's FRA licence number or LEI (`FRA-102`). The
  check is never skipped: a company whose profile has neither is refused (`FRA-103`) until it completes its
  profile, unless the FRA recorded an override for it (`php artisan fra:xbrl:entity-override`).
- **Mapping:**
  - facts are bound to template fields by element, period and dimension members, never by label — the
    same tagging the platform generates (section 12);
  - current and comparative year are told apart by date; an opening balance is the day before the period;
  - an IFRS 18 element fills the field of its IAS 1 counterpart and vice versa;
  - a deprecated element is read as its replacement, with a warning (`FRA-126`, section 11);
  - two facts that bind to the same field and period with different values are an error (`FRA-124`) —
    the platform never keeps «the first value»;
  - dimensional detail with no template field (`FRA-127`) and elements with no template field (`FRA-123`)
    are reported as warnings.
- **Result:** a report with any error is refused with the list of findings; nothing is filed. A report
  with warnings only is filed and its warnings are shown to the company and to the FRA reviewer. Every
  validation is stored (per filing version) and is part of the FRA validation report (section 5).

## 5. Validation

Every report is validated in the layers of the FRA RFP (§7.5), in this order. Each finding carries a
numbered **rule id**, its layer, its severity and its message in Arabic and English. The rule set is
versioned (`XBRL_RULES_VERSION`, currently `2026.10.1`) and published as a machine-readable **rules file**:

- `GET /xbrl/filer-manual/rules.json` — JSON: `version`, `layers`, `policies` (Calculations 1.1,
  duplicates, anchoring) and `rules[]` with `id`, `layer`, `severity` (and `severity_now` under the current
  configuration), `message.ar`/`message.en` (with `{placeholders}`), `description`, `effective_from`,
  `effective_to`, `specification`, `configurable_by` and the earlier native codes (`legacy_codes`). The
  same file is kept in the repository as `docs/xbrl/fra-xbrl-rules.json`
  (`php artisan fra:xbrl:rules-export`; CI checks it is up to date).
- This manual is served at `GET /xbrl/filer-manual/manual` (and `…/manual.md`).

Severities: **error** — the report is refused; **warning** — accepted, to be explained or corrected;
**info** — information only.

### 5.1 Layers

1. **Package safety** — the upload is untrusted (section 15).
2. **XBRL conformance** — the platform's own reading (XBRL 2.1, Inline XBRL 1.1 incl. document sets,
   continuations and exclusions, OIM) and **Arelle on the uploaded report itself**, against the FRA entry
   point it references, resolved from the frozen FRA taxonomy package of that version. Arelle runs
   sandboxed: offline (`XBRL_INTAKE_ARELLE_OFFLINE`, taxonomies only from the FRA package,
   `XBRL_ARELLE_PACKAGES` and the warm cache), with a hard timeout (`XBRL_INTAKE_ARELLE_TIMEOUT`), on a
   private temporary copy. Any Arelle error (`XBRL-100`, with the Arelle message code) refuses the report.
   Where Arelle is not configured the run is reported (`XBRL-102`) — a warning, or an error when
   `XBRL_INTAKE_ARELLE_REQUIRED=true`.
3. **Calculations 1.1** — round-to-nearest intervals from `decimals`, on the calculation network of the
   referenced entry point, and the balance-sheet identity.
4. **Duplicate facts** — XII WGN 2025-01-14: complete and consistent duplicates are accepted (`DUP-003`);
   inconsistent duplicates are **errors** (`DUP-001`, `DUP-002`).
5. **FRA filing rules** — `FRA-101` … `FRA-128`.
6. **Data quality** — DQC-style rules `DQ-001` … `DQ-006`.
7. **FRA business rules** — `FRA-001` … `FRA-006`, `FRA-W001` (on the published document of the filing)
   and the solvency assertion `FRA_INS_SOLVENCY`.

### 5.2 Calculations 1.1 policy

A total is consistent when the interval its `decimals` allow overlaps the interval of the weighted sum
of its items reported in the same context and unit; a total with no item reported is not checked. The
FRA policy for an inconsistency (`CALC-001`, `XBRL_CALC_POLICY`):

| Policy | Severity |
|---|---|
| `tiered` (default) | **error** when the difference exceeds `XBRL_CALC_ERROR_THRESHOLD` (0.5 %) of the larger of the total and the sum of its items; **warning** below — a rounding-sized difference is explained, a material one is corrected. |
| `error` | every inconsistency is an error. |
| `warning` | no inconsistency blocks the filing. |

Arelle's own Calculations 1.1 messages on the upload are reported under `CALC-001` too; the platform's
check gives the tiered verdict with the amounts.

### 5.3 Extension elements and anchoring

A filer may declare its own elements in an extension schema inside its report package (as ESEF filers
do). Every extension **line item** (a concrete `xbrli:item` that is not a domain member) must be
**anchored** in the filer's definition linkbase: a `definitionArc` with the arcrole
`http://xbrl.fra.gov.eg/arcrole/wider-narrower` (the ESEF arcrole
`http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower` is accepted too) from an IFRS or FRA element
(the wider one) to the extension element (the narrower one). The anchor must have the same data type as
the extension, or a type it derives from (`monetaryItemType` → `monetaryItemType` or `decimalItemType`).
Unanchored: `FRA-114`; incompatible type: `FRA-115`; an element in an unknown namespace without schema:
`FRA-116`. Severity: `XBRL_ANCHORING_SEVERITY` (default error).

### 5.4 Rules

<!-- generated from RuleBook (php artisan fra:xbrl:rules-export); keep in step with rules.json -->
**Package safety** (`package`)

| Rule | Severity | Rule (EN) | القاعدة (AR) |
|---|---|---|---|
| `PKG-001` | error | Report packages (.xbri, .xbr, .zip) must be valid ZIP archives. | الملف ليس أرشيف ZIP مقروءاً. |
| `PKG-002` | error | Entry names must be relative, without "..", drive letters, backslashes or NUL (path traversal). | مسار غير آمن داخل الحزمة: …. |
| `PKG-003` | error (XBRL_PKG_MAX_ENTRIES) | Entry-count limit (XBRL_PKG_MAX_ENTRIES). | الحزمة تحتوي على … ملفاً؛ الحد الأقصى …. |
| `PKG-004` | error (XBRL_PKG_MAX_UNCOMPRESSED, XBRL_PKG_MAX_ENTRY) | The ACTUAL inflated bytes are counted while reading: an entry larger than its header declares, larger than XBRL_PKG_MAX_ENTRY, or a package larger than XBRL_PKG_MAX_UNCOMPRESSED is refused. | حجم الحزمة بعد فك الضغط يتجاوز الحد المسموح عند … (… بايت، الحد …). |
| `PKG-005` | error (XBRL_PKG_MAX_RATIO) | Per-entry inflated/compressed ratio, judged on the header and again on the bytes actually inflated. | نسبة ضغط الملف … هي …:1 (الحد …:1) — رُفض كقنبلة ضغط محتملة. |
| `PKG-006` | error | Nested archives are refused by extension and by content signature (ZIP, gzip, 7z, RAR, bzip2, xz, CAB). | أرشيف داخل الحزمة: …. لا تُقبل الأرشيفات المتداخلة. |
| `PKG-007` | error | Entries whose Unix mode is a symbolic link are refused. | رابط رمزي داخل الحزمة: …. |
| `PKG-008` | error | Report Packages 1.0 report discovery found no report. | لا يوجد تقرير داخل الحزمة (المتوقع: reports/*.xhtml أو reports/*.xbrl أو reports/*.json). |
| `PKG-009` | error | Report Packages 1.0: the HTML documents of one directory form one Inline XBRL document set; any other report file is a separate report. A filing is one report — an ambiguous package is refused, never guessed. | الحزمة تحتوي على … تقارير (…)؛ يجب أن يحتوي الإيداع على تقرير واحد فقط. |
| `PKG-010` | error | The documentType must be a Report Packages 1.0 type; an .xbri package holds an Inline XBRL report and an .xbr package a non-inline one. | ملف META-INF/reportPackage.json غير صالح أو لا يطابق الحزمة: …. |

**XBRL specification conformance** (`xbrl`)

| Rule | Severity | Rule (EN) | القاعدة (AR) |
|---|---|---|---|
| `XBRL-001` | error | The report must be well-formed XML/XHTML (XBRL 2.1 or Inline XBRL 1.1), xBRL-JSON or an xBRL-CSV package. | الملف ليس تقرير XBRL سليماً: …. |
| `XBRL-002` | error | Every fact must reference a context of the report (or of the document set). | البند … يشير إلى سياق غير معرّف …. |
| `XBRL-003` | error | Numeric facts must be readable with their Transformation Registry format. | رقم غير مقروء «…» للبند … (الصيغة …). |
| `XBRL-004` | error | Fact names are QNames whose prefix must be declared. | بادئة غير معرّفة في اسم البند …. |
| `XBRL-005` | error | continuedAt must reference an ix:continuation in the document set, without cycles, and each continuation may be used once. | سلسلة ix:continuation غير مكتملة للبند …: …. |
| `XBRL-006` | error | Every numeric fact must reference a unit of the report. | البند الرقمي … يشير إلى وحدة غير معرّفة …. |
| `XBRL-007` | error | xBRL-JSON/xBRL-CSV reports must be complete in one metadata file (no extends, no property groups). | بنية OIM غير مدعومة أو غير صالحة: …. |
| `XBRL-008` | error | Context, unit and continuation ids are unique across the whole document set. | المعرّف … مستخدم لأكثر من عنصر في مجموعة مستندات XBRL المضمّنة. |
| `XBRL-100` | error | An error reported by Arelle when the uploaded report is validated against the FRA entry point it references (XBRL 2.1, Dimensions 1.0, Inline XBRL 1.1, OIM, Report Packages). The Arelle message code is given as arelle_code. | خطأ في مطابقة مواصفات XBRL (…): …. |
| `XBRL-101` | warning | A warning reported by Arelle on the uploaded report. | تحذير في مطابقة مواصفات XBRL (…): …. |
| `XBRL-102` | warning (XBRL_INTAKE_ARELLE_REQUIRED) | Arelle is not configured or did not answer. When XBRL_INTAKE_ARELLE_REQUIRED=true this is an error and the report is not accepted. | لم يعمل المدقق المرجعي (Arelle): …. |

**Calculations 1.1** (`calculation`)

| Rule | Severity | Rule (EN) | القاعدة (AR) |
|---|---|---|---|
| `CALC-001` | tiered (XBRL_CALC_POLICY, XBRL_CALC_ERROR_THRESHOLD) | A total lies outside the Calculations 1.1 rounding interval of its items (round-to-nearest). FRA policy (XBRL_CALC_POLICY): tiered — an ERROR when the difference exceeds XBRL_CALC_ERROR_THRESHOLD (0.5 %) of the larger of the total and the sum, otherwise a WARNING; "error" or "warning" apply one severity to all. | «…» (…) = … بينما مجموع بنوده … (فرق …؛ Calculations 1.1، decimals …). |
| `CALC-002` | error | The balance-sheet identity (formula assertions FRA_BS_IDENTITY / FRA_BS_IDENTITY_EL), within the rounding interval. | إجمالي الأصول … لا يساوي الالتزامات + حقوق الملكية … في …. |
| `CALC-003` | warning | Segments and insurance classes against the figure without the axis; reconciling items must be explained (IFRS 8.28). | مجموع أعضاء … للبند … لا يساوي إجمالي المنشأة (…). |

**Duplicate facts** (`duplicates`)

| Rule | Severity | Rule (EN) | القاعدة (AR) |
|---|---|---|---|
| `DUP-001` | error | Numeric duplicates (same concept, period, dimensions, unit) whose values differ once rounded to the least precise decimals. Complete and consistent duplicates are accepted. | بيانات مكررة غير متسقة للبند … (……): …. |
| `DUP-002` | error | Non-numeric duplicates (same concept, period, dimensions, language) with different values. | بيانات نصية مكررة غير متسقة للبند … (……، اللغة …). |
| `DUP-003` | info | Complete or consistent duplicates (the more precise value rounds to the less precise one) are allowed. | … بيانات مكررة متسقة للبند … (…)؛ مقبولة. |

**FRA filing rules** (`filing`)

| Rule | Severity | Rule (EN) | القاعدة (AR) |
|---|---|---|---|
| `FRA-101` | error | The entity identifier is an LEI (ISO 17442) or the FRA licence number. | مخطط معرّف المنشأة … غير مقبول؛ استخدم … (LEI) أو … (رقم ترخيص الهيئة). |
| `FRA-102` | error | The report must be about the filing company. | معرّف المنشأة في التقرير (…) لا يطابق رقم ترخيص الشركة لدى الهيئة أو رمز LEI. |
| `FRA-103` | error | The entity check is never skipped: without a licence number or LEI on the profile the report is refused unless the FRA recorded an override for the company. | ملف الشركة لا يتضمن رقم ترخيص الهيئة ولا رمز LEI، فلا يمكن التحقق من معرّف المنشأة في التقرير. أكمل ملف الشركة (رقم الترخيص أو LEI) قبل الإيداع بصيغة XBRL. |
| `FRA-104` | error | Every context of a report identifies the same entity. | التقرير يستخدم أكثر من معرّف منشأة: …. |
| `FRA-105` | error | The schemaRef is an FRA entry point fra-{version}-{template}[-ifrs18].xsd, directly or through the filer's extension schema that imports it. | التقرير لا يشير إلى نقطة دخول من تصنيف الهيئة (schemaRef: …). |
| `FRA-106` | error | One report, one template, one entry point. | التقرير يشير إلى أكثر من نقطة دخول من تصنيف الهيئة: …. |
| `FRA-107` | error | The entry point must belong to a released (or the configured) FRA taxonomy version. | إصدار تصنيف الهيئة … الذي يشير إليه التقرير ليس إصداراً منشوراً. |
| `FRA-108` | error | Durations start before they end; dates are valid xs:date values. | فترة غير صالحة في السياق …: …. |
| `FRA-109` | warning | The current period of the report is the filing's fiscal year. | آخر فترة في التقرير تنتهي في … وليس في السنة المالية … المختارة للإيداع. |
| `FRA-110` | error | Units: iso4217 currencies for amounts, xbrli:shares for shares, currency/shares for per-share amounts, xbrli:pure for ratios. | البند النقدي … يستخدم الوحدة …؛ المبالغ النقدية تستخدم عملة ISO 4217 (iso4217:XXX). |
| `FRA-111` | error | A report has one presentation currency. | البنود النقدية مقدَّمة بأكثر من عملة: …. |
| `FRA-112` | error | Numeric facts carry decimals, never precision (as in ESEF). | البند … يستخدم الخاصية precision؛ استخدم decimals فقط. |
| `FRA-113` | error | Every non-nil numeric fact states its accuracy with decimals. | البند الرقمي … بدون الخاصية decimals. |
| `FRA-114` | error (XBRL_ANCHORING_SEVERITY) | ESEF-style anchoring: every extension line item is linked in the filer's definition linkbase, with a wider-narrower arc (arcrole http://xbrl.fra.gov.eg/arcrole/wider-narrower or the ESEF one), to an IFRS/FRA element. Domain members are exempt. Severity: XBRL_ANCHORING_SEVERITY. | عنصر الامتداد … غير مرتبط (anchoring) بعنصر من IFRS أو تصنيف الهيئة بعلاقة wider-narrower. |
| `FRA-115` | error (XBRL_ANCHORING_SEVERITY) | The anchor must have the same data type as the extension element, or one the extension's type is derived from (the extension is the same or narrower). | عنصر الامتداد … (…) مرتبط بالعنصر … (…) ونوع بياناته ليس مماثلاً ولا أعم. |
| `FRA-116` | error | An element in an unknown namespace must be declared in the extension schema shipped in the report package. | العنصر … غير معرّف في IFRS ولا في تصنيف الهيئة ولا في مخطط امتداد الإيداع. |
| `FRA-117` | error | Facts use concrete elements of the referenced taxonomies. | العنصر … غير موجود في تصنيف IFRS … أو تصنيف الهيئة، أو أنه مجرد (abstract). |
| `FRA-118` | error | Name of the reporting entity, presentation currency, end of reporting period and level of rounding are mandatory. | البيان الإلزامي على مستوى التقرير … غير موجود. |
| `FRA-119` | warning | Text blocks (notes and policies) keep their formatting: escape="true" in Inline XBRL; a note must use an IFRS text-block element. | كتلة النص … غير موسومة كـ XHTML مُهرَّب (ix:nonNumeric escape="true"). |
| `FRA-120` | error | A tagged note or policy must carry its text. | كتلة النص … فارغة. |
| `FRA-121` | warning | Package and report naming convention (filer manual §3, packaging). | اسم الملف … لا يتبع الصيغة <معرّف المنشأة>-<نهاية الفترة>-<المرجع>. |
| `FRA-122` | error | Facts are bound to template fields by element, period and dimension members; a report with no bound figure files nothing. | لم يُطابَق أي رقم في التقرير مع بنود النموذج … للسنة …. |
| `FRA-123` | warning | Unmapped facts are reported, never dropped silently (XB-IN-004). | … عنصراً موسوماً ليس له حقل في النموذج: …. |
| `FRA-124` | error | Two facts that bind to the same field and period (an element and its IFRS 18/IAS 1 counterpart, or a deprecated element and its replacement) must agree. | قيمتان مختلفتان موسومتان لحقل النموذج … (…): …. |
| `FRA-125` | error | The template comes from the entry point the report references. | لم يُحدَّد نموذج الإفصاح: التقرير لا يشير إلى نقطة دخول نموذج من تصنيف الهيئة ولم يُختر نموذج. |
| `FRA-126` | warning | Elements deprecated by the binding taxonomy version (filer manual §11). | عناصر ملغاة قُرئت بالعناصر البديلة: …. |
| `FRA-127` | warning | Detail with no template line is reported. | … بياناً تفصيلياً بالأبعاد (قطاعات، فروع…) ليس له حقل في النموذج ولم يُنقل. |
| `FRA-128` | info | Block tagging phase-in (filer manual §13). | الإيداع يتضمن إيضاحات لكنه خارج نطاق مرحلة وسم الإيضاحات. |

**Data quality** (`data_quality`)

| Rule | Severity | Rule (EN) | القاعدة (AR) |
|---|---|---|---|
| `DQ-001` | warning | Sign rule after DQC_0015/DQC_0080: assets, liabilities, revenue, inventories, capital… are never negative. | «…» مقدَّم بقيمة سالبة (…) وهو بند لا يكون سالباً عادةً — راجع الإشارة. |
| `DQ-002` | warning (XBRL_DQ_SCALE_FACTOR) | Likely scale error: a figure about 1,000 times (XBRL_DQ_SCALE_FACTOR or more) its comparative or the reverse. | «…» = … يساوي … ضعف قيمة المقارنة … — راجع مقياس الأرقام (بالآلاف / بالوحدات). |
| `DQ-003` | error (XBRL_DQ_MAX_MONETARY) | Implausible magnitude for any FRA filer (XBRL_DQ_MAX_MONETARY). | «…» = … قيمة كبيرة بشكل غير معقول (الحد …). |
| `DQ-004` | error | Period type of the element (instant/duration) and of the context must agree. | العنصر … من نوع فترة … لكنه مقدَّم بفترة …. |
| `DQ-005` | warning | DQC-style percent rule for percentItemType elements and pure ratios. | «…» = …: نسبة أكبر من 1 (100٪) — تُوسَم النسب ككسور عشرية (0.15 تعني 15٪). |
| `DQ-006` | warning | A value more precise than its decimals usually means a scale or rounding error. | «…» = … ليس من مضاعفات 10^… رغم أن decimals="…". |

**FRA business rules** (`business`)

| Rule | Severity | Rule (EN) | القاعدة (AR) |
|---|---|---|---|
| `FRA-001` | error | FRA licence number and sector classification (FRAValidationRules). | بند الهيئة الإلزامي غير موجود: …. |
| `FRA-002` | error | Asset subtotal identity (FRAValidationRules). | إجمالي الأصول لا يساوي الأصول المتداولة + غير المتداولة. |
| `FRA-003` | error | Assets = equity + liabilities (FRAValidationRules). | معادلة الميزانية غير متحققة. |
| `FRA-004` | error | FRAValidationRules. | لا يجوز أن يكون إجمالي الأصول سالباً. |
| `FRA-005` | error | Insurance sector (FRAValidationRules). | نسبة الملاءة المالية للتأمين أقل من 100٪. |
| `FRA-006` | error | FRAValidationRules. | يجب أن تسبق بداية الفترة نهايتها. |
| `FRA-W001` | warning | Carbon disclosure rule (FRAValidationRules). | تعويضات الكربون غير كافية. |
| `FRA_INS_SOLVENCY` | configurable (XBRL_SOLVENCY_SEVERITY) | Formula assertion FRA_INS_SOLVENCY (XBRL_SOLVENCY_MINIMUM, XBRL_SOLVENCY_SEVERITY). | نسبة الملاءة المالية …٪ أقل من الحد الأدنى المقرر. |

### 5.5 Results

Results are stored per filing version and shown on the filing page, at `/xbrl/filings/{id}/checks` and in
the FRA validation report (`/fra/xbrl-documents/{id}/validation`), exportable as **JSON** (`…/validation/json`)
and **PDF** (`…/validation/pdf`): the report as filed (intake) and the published document (native checks,
Arelle — messages, per-assertion results, xBRL-CSV pass — and the FRA business rules), bilingual, never
recomputed or overwritten by the export.

Arelle on the published packages (when `XBRL_ARELLE_CMD` or `XBRL_ARELLE_SERVICE_URL` is set): each report
package is checked against XBRL 2.1, Dimensions 1.0, Inline XBRL 1.1, Calculations 1.1 and duplicate facts,
the formula assertions of its entry point are executed (`--formula=run`, section 9), the xBRL-CSV package
is validated as a second report, and an interactive viewer (ixbrl-viewer) is generated for the filing. The
stored report (`arelle.report`) holds the messages, the per-assertion results (`assertions`), the CSV pass
(`csv`), how Arelle ran (`mode`, `fallback`), the time of all runs (`total_ms`) and the one-off validation
of the taxonomy entry point (`taxonomy_check`, section 7).

## 6. Endpoints

| Path | Content |
|---|---|
| `GET /xbrl/taxonomy` | Public taxonomy versions (released and in consultation), with packages, hashes and deprecations (JSON). |
| `GET /xbrl/taxonomy/{version}/{file}` | Taxonomy files of a released version (public): `.xsd`, `.xml`, and the `.csv` / `.json` resources (alignment, legacy aliases, ISSB mapping, label review). CORS. |
| `GET /xbrl/taxonomy/alignment` | Regional alignment table (page; `?format=csv` or `json`). |
| `GET /xbrl/taxonomy/fra-taxonomy-{version}.zip` | Taxonomy Package (public). `…-{version}-DRAFT.zip` while in consultation. |
| `GET /xbrl/filings` | Index of accepted filings, with links to every format (JSON, public). |
| `GET /xbrl/filings/{id}/{xhtml,xbri,xml,json,csv,xbr,viewer,checks}` | Public once accepted. Before that: FRA staff, the filer, and its appointed auditor. |
| `GET /xbrl/filings/{id}/{file}.xsd`, `…_def.xml`, `…_lab.xml` | The filing's own extension (company segments), same access. |
| `POST /xbrl/filings/{id}/publish` | Regenerate the report on its taxonomy version (FRA staff and the filer); `regenerate=1` moves it to the version in force for its period. |
| `POST /company/disclosures/{id}/xbrl-notes[/{note}]`, `…/xbrl-notes/import-pdf` | The company's notes editor (create / `PUT` / `DELETE`, import from the source PDF) — editable filings only. |
| `GET /xbrl/filer-manual/manual`, `…/manual.md`, `…/rules.json` | This manual and the machine-readable rules file (public). |
| `POST /api/v1/xbrl/test-filing` | Test filing: full validation, nothing filed (section 16). |
| `GET /fra/xbrl-documents/{id}/validation[/json\|/pdf]` | FRA validation report of a filing version (section 5.5). |
| `POST /company/disclosures/{id}/xbrl-dimensions` | The company's segment and insurance-class figures (replaces the filing's grids). |

## 7. Operations

- **Configuration:** `config/xbrl.php`. Set `XBRL_ARELLE_CMD` to the `arelleCmdLine` of a virtualenv with
  `arelle-release` and `ixbrl-viewer`. `XBRL_ARELLE_CACHE` sets the taxonomy cache folder (default
  `storage/app/arelle-cache`; a cache that does not persist costs ~45 s per run).
- **Arelle performance (NFR-PERF-002):** `XBRL_ARELLE_SERVICE_URL` — a long-lived `arelleCmdLine --webserver`
  on the loopback, called over HTTP, the CLI as fallback; `XBRL_ARELLE_OFFLINE` (no network once the cache is
  warm); `XBRL_ARELLE_PACKAGES` (extra taxonomy packages, `|`-separated); `XBRL_ARELLE_BASE_VALIDATION`
  (`once`: each FRA entry point is validated in full once per package content, reports then run with
  `--baseTaxonomyValidation=none`; `always`); `XBRL_ARELLE_SERVICE_TIMEOUT`. `php artisan fra:xbrl:arelle-warm`
  fills the cache. Measurements, the systemd unit and the install steps: `docs/ops/arelle-service.md`.
- **Block tagging:** `XBRL_BLOCK_TAGGING` (on/off), `XBRL_BLOCK_TAGGING_SCOPE` (`annual` default, `all`,
  `none`), `XBRL_NOTE_MAX_CHARS` (section 13).
- **When reports are published:** when a filing reaches FRA and when it is accepted (queued), and on
  demand from the filing page.
- **Viewer script:** `public/vendor/ixbrl-viewer/ixbrlviewer.js` (Apache-2.0), shared by every viewer.
- **Other settings:** `XBRL_ARELLE_FORMULA` (`run`/`none`), `XBRL_SOLVENCY_MINIMUM`, `XBRL_SOLVENCY_SEVERITY`,
  `XBRL_IFRS18_EFFECTIVE_FROM`, `XBRL_SEPARATE_TEMPLATES`.

## 8. xBRL-CSV

Every filing is also published as xBRL-CSV (OIM 1.0, `documentType` `https://xbrl.org/2021/xbrl-csv`):

- `<name>-metadata.json` — `documentInfo` (namespaces, `taxonomy` = the entry point or the filing's own
  extension), one table template `facts` and the table `facts` → `<name>-facts.csv`.
- `<name>-facts.csv` — one row per fact: `id`, `concept`, `period` (OIM form: an XBRL date is the end of
  that day), `unit` (empty for text and for `xbrli:pure`, as OIM requires), `decimals`, `language`, one
  `dim_<axis>` column per axis the report uses, `value`. All but `value` are parameter columns referenced
  by the template's dimensions (`$concept`, `$period`…); an empty cell leaves the property out.
- `<name>.xbr` — the two files in a non-inline Report Package 1.0 (`https://xbrl.org/report-package/2023/xbr`),
  validated by Arelle with the report.

Channel D reads xBRL-CSV from a package: template- and column-level dimensions, `decimals`, `$column`
references, report-level `dimensions`/`parameters`, `#none` and `#nil`. Property groups and `extends`
are not supported and are reported.

## 9. Formula assertions

Each entry point carries a Formula 1.0 linkbase (`fra-{version}-{code}[-ifrs18]_for.xml`, referenced from
the entry point) with value assertions on the dimensional aspect model with implicit filtering (facts are
compared within one context: same period, same members):

| Id | Severity | Test | Where |
|---|---|---|---|
| `FRA_BS_IDENTITY` | error | `abs($Assets - ($Liabilities + $Equity))` ≤ the sum of the facts' rounding half-intervals (½·10^-decimals, via `xfi:decimals`) | templates with Assets, Liabilities and Equity — every year end, both periods |
| `FRA_BS_IDENTITY_EL` | error | Assets = Equity and liabilities, same tolerance | templates with that total |
| `FRA_BS_ASSETS` / `FRA_BS_LIABILITIES` | totals (`XBRL_FORMULA_TOTALS_SEVERITY`, default warning) | Assets = current + non-current; Liabilities = current + non-current | statements of financial position |
| `FRA_BS_EQUITY` | totals | Equity = owners of the parent + non-controlling interests | consolidated statements of financial position |
| `FRA_PL_GROSS_PROFIT` | totals | Gross profit = revenue − cost of sales | income statements |
| `FRA_PL_TAX` | totals | Profit = profit before tax − income tax (not when a discontinued-operations line exists) | income statements |
| `FRA_PL_ATTRIBUTION` / `FRA_CI_ATTRIBUTION` | totals | Profit / comprehensive income = owners of the parent + NCI | consolidated income statements |
| `FRA_PL_EQUITY_TIE` | totals | Comprehensive income = profit + OCI (the P&L figure that enters the changes in equity) | templates with the three |
| `FRA_CF_NET_CHANGE` | totals | Net change in cash = operating + investing + financing (with or without the FX effect) | cash flow statements |
| `FRA_CF_CASH_ROLL` | totals | Closing cash = opening cash (instant at the period's start, `pf:instantDuration`) + net change (± FX): ties the cash flow statement to the cash of the statement of financial position | cash flow statements |
| `FRA_INS_SOLVENCY` | warning (`XBRL_SOLVENCY_SEVERITY`) | `$SolvencyRatio ge 100` (`XBRL_SOLVENCY_MINIMUM`; the element is filed in percent) | insurance entry points with `fra-ins:SolvencyRatio` |
| `FRA_SIGN_NONNEGATIVE` | `XBRL_FORMULA_SIGN_SEVERITY` (warning) | `$Value ge 0` for elements that are never negative (DQC_0080 pattern: assets, revenue, inventories, PP&E, issued capital, expenses tagged in their natural sign…) | every entry point using one |
| `FRA_REQ_ENTITY_NAME`, `FRA_REQ_CURRENCY`, `FRA_REQ_PERIOD_END`, `FRA_REQ_BASIS`, `FRA_REQ_AUDIT_STATUS`, `FRA_REQ_LICENCE`, `FRA_REQ_SECTOR` | `XBRL_FORMULA_EXISTENCE_SEVERITY` (error) | existence assertions: the report-level fact is reported (a nil licence counts as missing) | report-type entry points |

Every assertion has Arabic and English generic labels naming it, an Arabic and an English message for
satisfied and for unsatisfied evaluations (XPath expressions in braces print the figures and the date), and
its severity is an `assertion-unsatisfied-severity` arc to `http://www.xbrl.org/2022/severities.xml`. Tolerance
is always the sum of the facts' rounding half-intervals. All of them are executed by Arelle on generated
reports in the platform's test suite (`tests/Feature/Rfp3/Xbrltax/XbrltaxArelleTest`), including failing cases.

**XULE is not used.** Formula 1.0 is the XBRL International Recommendation implemented by every certified
processor, and the FRA rules are value assertions it expresses directly; XULE is the XBRL US rule language
(DQC rules) with essentially a single implementation. Rules that need procedural logic remain in the
platform's native checks.

## 10. IFRS 18 entry points

IFRS 18 replaces IAS 1 for periods beginning on or after 1 January 2027. Each template has an IFRS 18 entry
point whose presentation and calculation use the IFRS 18 element where it differs from IAS 1 (all present in
the IFRS Accounting Taxonomy 2025, same balance and period type):

| IAS 1 element | IFRS 18 element |
|---|---|
| `ProfitLossFromOperatingActivities` | `OperatingProfitLossOperating` |
| `OtherIncome` | `OtherOperatingIncomeOperating` |
| `OtherExpenseByFunction` | `OtherOperatingExpensesOperating` |
| `DepreciationAndAmortisationExpense` | `DepreciationAndAmortisationExpenseOperating` |
| `ImpairmentLossRecognisedInProfitOrLoss` | `ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossOperating` |
| `InvestmentIncome` | `InvestmentIncomeInvesting` |
| `RevenueFromDividends` | `RevenueFromDividendsInvesting` |

Finance income and costs stay on their IAS 1 elements: under IFRS 18 they split between the investing and
financing categories according to what produced them, which the template does not record.

A filing is generated on the IFRS 18 entry point when its period begins on or after
`XBRL_IFRS18_EFFECTIVE_FROM` (default `2027-01-01`), or when the company elected early application
(`corporate_profiles.ifrs18_early_adoption`, recorded by FRA on the taxonomy versions screen). The inline
report states the framework; Channel D accepts both.

## 11. Taxonomy lifecycle

FRA administers taxonomy versions at `fra/xbrl-taxonomy/versions`:

1. **Draft** — version label (digits, letters, dots), release notes in Arabic and English, consultation
   window, effective date, and the elements the version deprecates with their replacements (or none) and
   the reason. Staff can download the draft package.
2. **Consultation** — needs the window; the package (with the version's own deprecations applied) is public
   at `/xbrl/taxonomy/fra-taxonomy-{version}-DRAFT.zip`, marked DRAFT in its name, metadata and a
   `DRAFT-NOT-FOR-FILING.txt` notice. Its files are not served individually.
3. **Approved** — by an officer with `settings.manage` who is not the version's author (maker-checker). The
   final package is built, frozen on disk and its SHA-256 recorded; it is served at `/xbrl/taxonomy/{version}/…`
   and as `fra-taxonomy-{version}.zip` (header `X-Content-SHA256`).
4. **Effective** — the previous effective version becomes **superseded**; it stays public so older filings
   still resolve.

A new version is a new namespace (`http://xbrl.fra.gov.eg/taxonomy/{version}/…`). A version label without a
lifecycle record (the configured one, before FRA registers it) is served live from the templates. Deprecations
of approved, effective and superseded versions bind: generation tags the field with the replacement (finding
`FRA.concept.deprecated`) and intake reads the old element as the new one with a warning. Viewing needs
`taxonomies.view`, editing `taxonomies.manage`, approval `settings.manage`.

**Which version a filing is generated on.**

1. The version **in force for its period**: of the *effective* and *superseded* versions, the one whose
   effective date is the latest on or before the filing's period end (a superseded version still binds the
   periods before its successor took effect: a FY 2025 report filed in 2026 stays on the 2025 taxonomy).
   Without one — no lifecycle yet, or a period ending before the first released version — the version in
   `XBRL_FRA_VERSION`. *Approved* versions do not bind until made effective.
2. The version is **recorded on the XBRL document** (`taxonomy_version`, and `artifacts.fra_version`) and shown
   on the filing's XBRL panel («تصنيف الهيئة {version}»).
3. **Re-publishing keeps it.** A filing is re-published (after a correction, a format change, a notes edit) on
   the version its latest document was generated with — never silently moved to a newer one. Moving it is an
   explicit regeneration: the panel offers «الإنشاء على الإصدار الساري {version}» when the version in force
   differs (`POST /xbrl/filings/{id}/publish` with `regenerate=1`).
4. Only the deprecations of versions effective on or before the filing's version apply to it.
5. Arelle validates the report against **that version's package** — the frozen package of a released version,
   the live one (stored once per content) for the configured version — and its files are served per version at
   `/xbrl/taxonomy/{version}/…`. `GET /xbrl/taxonomy` reports as `current` the version in force today.

## 12. Dimensions

Each template's definition linkbase (`…_def.xml`, in the template's role) makes the statement heading the
primary item of a closed hypercube (`contextElement="segment"`) and every template element its domain member.
The statement of changes in equity also has a calculation network: `ChangesInEquity` = its movements
(profit, OCI, dividends −, issue of equity, transfers…), checked within each component's context.

| Axis | Members | Used |
|---|---|---|
| `ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis` | `ConsolidatedMember` (default), `SeparateMember` | every template; non-consolidated templates (`XBRL_SEPARATE_TEMPLATES`, default `^FRA-FIN-NC`) report `SeparateMember` (their hypercube makes the default unusable), consolidated ones report nothing (their hypercube has no `SeparateMember`) |
| `ifrs-full:CategoriesOfRelatedPartiesAxis` | `CategoriesOfRelatedPartiesDomain` (default) → `ParentMember`, `SubsidiariesMember`, `AssociatesMember`, `JointVenturesWhereEntityIsVenturerMember`, `KeyManagementPersonnelOfEntityOrParentMember`, `OtherRelatedPartiesMember` (IAS 24.19) | related-party templates (`XBRL_RELATED_PARTY_TEMPLATES`, default `RPT|RELATED`): a line filed with `related_party` (code or Arabic name) |
| `ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis` | `RestatedMember` («currently stated», default) → `PreviouslyStatedMember`, `IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember` → policy-change / error-correction members | financial statement templates (`XBRL_RESTATEMENT_TEMPLATES`, default `^FRA-FIN-`): a comparative line filed with `previously_stated` (and optionally `restatement_reason`) — section 3 |
| `ifrs-full:ComponentsOfEquityAxis` | `ComponentsOfEquityDomain` (default) → `EquityAttributableToOwnersOfParentMember` → `IssuedCapitalMember`, `SharePremiumMember`, `TreasurySharesMember`, `OtherReservesMember`, `RetainedEarningsMember`; `NoncontrollingInterestsMember` | statements of changes in equity |
| `ifrs-full:SegmentsAxis` | `SegmentsDomain` (default) → the company's segments | income statement and insurance templates |
| `fra-ins:ClassesOfInsuranceBusinessAxis` | `ClassesOfInsuranceBusinessDomain` (default) → motor, fire and property, marine, engineering, health, life, other (Arabic and English labels) | insurance templates |

- **Statement of changes in equity.** The templates file one column per year: opening balances by component,
  movements, closing balances. A component balance is tagged `ifrs-full:Equity` with its
  `ComponentsOfEquityAxis` member — at the day before the period for an opening balance, at the period end for
  a closing one (this year's opening is last year's closing: one fact). Total equity carries no member.
  Movements the templates tag with balance or cash-flow elements get the IFRS movement element of the
  component they change (dividends → `DividendsRecognisedAsDistributionsToOwnersOfParent` [retained earnings],
  transfers → `IncreaseDecreaseThroughTransfersAndOtherChangesEquity` [other reserves], capital increase →
  `IssueOfEquity` [issued capital], treasury shares, NCI changes). There is no calculation network: sums across
  an axis are not calculations.
- **Segments.** A line filed with a segment (`segment` on the extracted line) gets a member declared in the
  filing's own extension (`<name>.xsd` importing the template's entry point, `_def.xml` placing the members
  under `SegmentsDomain` in the template's role, `_lab.xml` with Arabic and English labels), as ESEF filers do.
  The report references that schema; the files travel in the packages and are served next to the report.
- **Insurance classes.** A line filed with a class of business (`insurance_class`: motor, fire, marine,
  engineering, health, life, other — or the Arabic name) gets its `fra-ins` member.
- **Entering segment and class figures.** On the filing page (section «بيانات XBRL الإضافية», while the
  filing is a draft or returned for amendment) the company fills two grids:
  - *Operating segments* — each segment's Arabic and English name (the English name, Latin characters, gives
    the member's local name, e.g. `RetailSegmentMember`; an Arabic-only name gets a stable hashed one) and its
    figures for the current and prior year for the IFRS 8 measures **its template carries**: revenue
    (`Revenue` / `RevenueFromContractsWithCustomers`), profit before tax, profit (`ProfitLoss`), total assets,
    total liabilities. Offered only on templates whose hypercube has the segments axis (a profit-or-loss
    statement or insurance elements) — the hypercube is closed, so a figure on any other element would be
    dimensionally invalid.
  - *Insurance classes* — the seven FRA classes (`fra-ins:…Member`) × the template's monetary `fra-ins`
    figures (gross written premium, net claims incurred, technical reserves). Ratios are not entered by class.

  Empty cells are not reported (they are not zeros); printed negatives `(50,000)` and Arabic digits are
  accepted. On an axis the company filled, these figures replace any detail lines the extraction produced on
  that axis. The page shows, per figure and year, the sum of the members against the entity's own figure;
  the native checks raise `FRA.segments.reconcile` / `FRA.insuranceClasses.reconcile` (warning) when they
  differ beyond rounding — reconciling items are allowed by IFRS 8.28 but must be explained. Calculations
  1.1 relationships of the template apply within each member's context as for the entity figures (natively
  and in Arelle): e.g. a segment reporting both profit before tax and its components is checked.
- Contexts carry the members in all syntaxes (XBRL 2.1, Inline XBRL, xBRL-JSON, xBRL-CSV); context ids name
  them (`I20251231_Separate_IssuedCapital`), and the platform's checks key facts by the full context.

## 13. Block tagging of the notes (XB-GEN-007)

Every note and accounting policy of an annual filing is tagged in the XBRL report as an IFRS text block
(`dtr-types:textBlockItemType`), as ESEF requires:

- **Where the text comes from.** The filing page (section «بيانات XBRL الإضافية») keeps one entry per note:
  kind (note / accounting policy), number, Arabic and English caption, the IFRS element, and the text.
  «استخراج الإيضاحات من ملف PDF» proposes them from the source PDF: the extraction's notes catalogue (note
  number → page, caption, kept in the extraction job's `doc_intelligence`) locates each note, and its text is
  the PDF's text layer from its heading to the next note's heading (visual-order Arabic lines restored, page
  numbers dropped). A scanned PDF has no text layer and no catalogue: nothing is proposed and the company
  pastes the notes. Imported notes are marked «من ملف PDF — يحتاج مراجعة»; existing note numbers are kept.
- **Text format.** A blank line separates paragraphs; a line break is kept. A run of lines with tabs (pasted
  from a spreadsheet) or `|` (a markdown table; the `|---|` separator row is dropped) is a table.
- **Which element.** The company may choose the element; otherwise the caption decides, through a table of
  84 elements of the IFRS Accounting Taxonomy 2025 (each name checked against `full_ifrs-cor_2025-03-27.xsd`)
  with the Arabic and English caption words of the notes Egyptian filers publish: general information, basis of
  preparation, judgements and estimates, property plant and equipment, investment property, intangible assets,
  subsidiaries, associates, financial investments, inventories, receivables, cash, issued capital, reserves,
  borrowings, leases, provisions, employee benefits, payables, income and deferred tax, contingencies, revenue,
  cost of sales, administrative expenses, finance income/costs, EPS, dividends, related parties, fair value,
  risk and capital management, insurance contracts, reinsurance, events after the reporting period… (50 note
  elements) and 33
  `DescriptionOfAccountingPolicyFor…` elements. Captions are compared after folding Arabic letter forms and
  joined prepositions («للأصول» = «الأصول»). A caption saying «السياسة المحاسبية» is a policy. Unrecognised notes
  go to `ifrs-full:DisclosureOfAdditionalInformationExplanatory`, unrecognised policies to
  `ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory`.
- **One fact per element.** Notes tagged with the same element (two provisions notes, the unrecognised ones)
  form one fact: in Inline XBRL an `ix:nonNumeric` on the first and `ix:continuation` on the others, chained by
  `continuedAt`; elsewhere their XHTML concatenated in report order.
- **Syntaxes.** Inline XBRL: a «الإيضاحات المتممة للقوائم المالية» section after the statements, each note
  under its caption, its body inside `ix:nonNumeric escape="true"` (`xml:lang` from the text) — the value is
  the escaped XHTML of the content. xBRL-XML: the escaped XHTML (`<p>…</p><table>…</table>`) as the fact
  value; xBRL-JSON and xBRL-CSV: the same string, with `language`. The context is the current period, on the
  template's consolidation member (separate statements: `SeparateMember`), like its figures. Text-block
  facts are not repeated in `ix:hidden`. The facts table keeps the first 60,000 bytes of a long note (the
  report files keep it whole).
- **Phase-in.** `XBRL_BLOCK_TAGGING_SCOPE=annual` (default): filings covering a full year (no quarter, a
  period of at least eleven months). Interim filings keep their notes but they are not tagged (finding
  `FRA.notes.phaseIn`, info) until FRA sets `all`. `XBRL_BLOCK_TAGGING=false` turns block tagging off.
- **Validation.** Arelle validates the text blocks with the report (Inline XBRL rules for escaped content and
  continuations): 0 errors on the demo filings.

## 14. Format versions

`XbrlPublisher::FORMAT` and `FraTaxonomy::FORMAT` are `2026.10.14` (2026.10.10: report-type entry points,
enumerations, report-level and comparability facts, formula rules; 2026.10.14: decimals from the declared
presentation scale, the XB-TAX-011 reporting flags, `dtr-types:ghgEmissionsItemType` for emissions): documents of
an earlier format are regenerated on their own taxonomy version when next served. A golden-file test
(`XbrlWriterGoldenAndViewerTest`, `tests/Fixtures/xbrl/golden/writer-output.json`) fails when a writer's output
changes without a FORMAT bump.

**Deterministic generation (XB-GEN-008).** The files carry no generation timestamp: the same facts and the same
generator version give byte-identical Inline XBRL, XBRL 2.1, xBRL-JSON, xBRL-CSV and report packages (zip
entries have a fixed timestamp and order), and the taxonomy package is byte-identical for the same templates
(`tp:publicationDate` is `XBRL_FRA_PUBLICATION_DATE`, else the day the templates last changed). When and by
which generator a document was produced is recorded on the document row (`artifacts.generated_at`,
`artifacts.generator`), outside the files and the facts hash.

## 15. Packaging and naming

**Report packages** (Report Packages 1.0): a ZIP with a single top-level directory,
`META-INF/reportPackage.json` (`documentType` `https://xbrl.org/report-package/2023/xbri` for an Inline
XBRL report, `…/xbr` for a non-inline one; `.xbri`/`.xbr` must match — `PKG-010`) and the report under
`reports/`:

- a report file directly in `reports/` is one report;
- a **multi-document Inline XBRL report** (an Inline XBRL Document Set) goes in a subdirectory:
  `reports/<report name>/part1.xhtml`, `part2.xhtml`, … — all the HTML documents of that directory form one
  report; contexts, units and `ix:continuation` elements may sit in any document of the set (ids are unique
  across the set, `XBRL-008`), `ix:exclude` content is not part of a fact;
- the filer's extension schema and linkbases sit next to the report;
- **one filing is one report:** a package with more than one report (for example two documents directly
  in `reports/`, or an inline report and an XBRL 2.1 instance) is refused (`PKG-009`) — the platform never
  picks one.

**Untrusted-upload limits** (XII guidance on safe handling of report packages; configurable):

| Check | Rule | Default |
|---|---|---|
| Entry count | `PKG-003` | 300 (`XBRL_PKG_MAX_ENTRIES`) |
| Actual inflated size of the package, counted while reading | `PKG-004` | 60 MB (`XBRL_PKG_MAX_UNCOMPRESSED`) |
| Actual inflated size of one entry (and never more than its header declares) | `PKG-004` | 40 MB (`XBRL_PKG_MAX_ENTRY`) |
| Compression ratio of one entry (zip bomb) | `PKG-005` | 100:1 above 1 MB (`XBRL_PKG_MAX_RATIO`, `XBRL_PKG_RATIO_MIN_BYTES`) |
| Path traversal, absolute/drive paths, backslashes | `PKG-002` | always |
| Archives inside the archive (by extension and by content) | `PKG-006` | always |
| Symbolic-link entries | `PKG-007` | always |
| Malware scan of the upload (portal, API, test filing) | — | always (ClamAV) |

Nothing is extracted to disk; XML is parsed without network access.

**Naming** (`FRA-121`, warning): `<entity id>-<period end>-<reference>`, e.g.
`FRA-LIC-0001-2025-12-31-annual.xbri`; the same stem for `.xhtml`, `.xbrl`, `.json`.

## 16. Submission and the test-filing service

1. **Test filing** — `POST /api/v1/xbrl/test-filing` (OAuth scope `filing:submit`, sandbox and production
   credentials): send the report as `multipart/form-data` (`file`) or JSON (`file_name`, `content_base64`),
   optionally `template_code` (when the report references no template entry point) and `fiscal_year`. The
   platform runs exactly the validation of a submission and returns the validation report — nothing is
   filed (`filed: false`). The response (`XbrlTestFilingResult` in the OpenAPI document at
   `/api/v1/openapi.json`) holds `validation`: `valid`, `status` (`passed`/`warnings`/`failed`),
   `summary`, `layers[]` and `findings[]` (`rule_id`, `layer`, `severity`, `message.ar`, `message.en`,
   `concept`, `context`, `period`, `arelle_code`, `document`…) — the rule ids of the rules file.
2. **Submission** — `POST /api/v1/filings/submit` (encrypted envelope) or the portal upload. A refused report
   returns 422 `xbrl_validation_failed` with the same `validation` report.
3. **Review** — the FRA reviewer sees the stored validation of the filed report next to the published
   document's checks (section 5.5).

## 17. Conformance

- **FRA conformance suite** (`tests/conformance/xbrl`, `index.json`): good sample filings and **at least
  one bad sample for every rule of the rule book** (section 5 — all 69 ids; a test fails the build when a
  rule has none), run through the intake by `php artisan fra:xbrl:conformance` (`--arelle` to add
  Arelle, `--only=B-PKG-*`), which writes a JSON results report and fails when a sample does not produce
  exactly the expected rule ids. Samples for the business rules applied to the *published* document
  (`FRA-001`…`FRA-006`, `FRA-W001`) run those rules on the sample's facts (`"stage": "published"`); the
  two Arelle-only rules (`XBRL-100`, `XBRL-101`) have samples that are checked when Arelle runs and are
  reported as skipped otherwise. CI runs the native suite on every change and the **whole** suite (good
  and bad samples) again with Arelle.
- **XII conformance suites**: `php artisan fra:xbrl:xii-conformance` runs Arelle against the XBRL
  International suites found in `XBRL_XII_CONFORMANCE_DIR` and stores the per-variation results
  (`docs/xbrl/CONFORMANCE.md` explains how to download them; they are not committed).