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XBRL applies specific data tags to financial taxonomies in the exhibits section of periodic and current reports, registration reports and transition reports, based on a set of rules created by the SEC.
Tagging financial data makes it easier for people or companies who use the data regularly, such as analysts and investors, to identify specific financial information from a document. Adding definitions or tags to items such as descriptions, units and currencies from the Balance Sheets, Income Statements, Cash Flow Statements, Shareholder’s Equity and accompanying notes, facilitates company comparisons and makes analytical facts and figures easier to locate.