XBRL Validator for Superfinanciera

Purpose & User Intent: The XBRL Validator for Superfinanciera solves the problem of verifying that XBRL financial data filings conform to taxonomy definitions, data model constraints, and reporting rules. Target users include accountants, financial analysts, auditors, and regulatory professionals who prepare, review, or certify XBRL submissions for Superfinanciera jurisdictions. The tool is used when validating new or updated filings, during QA reviews, or prior to regulatory submission to detect taxonomy noncompliances, incorrect contexts, incorrect units, or inconsistent facts.

Core Logic & Features: Domain capabilities include parsing XBRL instance documents or inline XBRL, validating taxonomy version compatibility, checking context IDs, entity identifiers, period types, and units; validating facts against calculation and dimension rules; verifying linkbase references, dimensional accuracy, and label consistency. Required features: file input (XBRL instance or iXBRL), taxonomy version selector, and a full validation pass with detailed errors and warnings, plus an exportable report. Optional/advanced features: selective rule packs, custom taxonomies, prior-period comparison, data quality scoring, JSON/CSV export, batch validation, localization for IFRS or local taxonomies, and integration-ready API endpoints.

Inputs & Outputs: Inputs include: xbrl_file (type: file, sample: filing-2024.q1.xbrl, required: true), inline_xbrl (type: string, sample: "...", required: false), taxonomy_version (type: string, sample: "IFRS-2023", required: true), mode (type: string, sample: "taxonomy, data_quality, consistency", required: false). Outputs: validation_report (type: JSON, format: "structured", sample: {"errors":[], "warnings":[], "summary":""}), data_quality_score (type: number, range 0-100, units: "points"), valid (type: boolean, sample: true).

Algorithms & Calculations: The tool builds a validated data model by parsing the XBRL instance or iXBRL, resolving taxonomy references, and applying a rule set that checks dimensionality, context validity, period correctness, unit consistency, and fact calculations. It computes a data quality score from missing facts, invalid contexts, and inconsistent units, then aggregates results into an actionable report and export formats.

Error & Edge Cases: Handles invalid XML, missing taxonomy references, unknown dimensions, and unsupported taxonomy versions with explicit error codes. Large files trigger streaming validation with progressive reporting and memory-aware parsing. Missing inputs produce prioritized errors; partial validation may return warnings and a partial report. External data unavailability (taxonomy or linkbase) yields warnings and a best-effort validation where possible.

Industry/Region & Localization: Supports IFRS-based taxonomies and jurisdiction-specific local taxonomies relevant to Superfinanciera filings. Units, currencies, and date formats follow IFRS/XBRL standards and align with regional regulatory expectations. Localization considerations cover language-neutral data semantics and taxonomic naming conventions.
Assumptions & Exclusions: Assumes input data is provided in XBRL or iXBRL formats and that the user has rights to process the filings. The validator does not remediate data errors, only identifies and reports them. It does not guarantee regulatory compliance; it highlights potential issues and suggests fixes based on the active taxonomy and rule set.