Often different items in a report have cross-references to each other. In a digital report these are usually links that can be clicked to navigate quickly between the items.

There are two aspects to the cross-referencing:

  1. Being able to see related content
  2. Specifically noting that one fact is related to another fact (perhaps it explains it or adds additional information to it)

Distinguishing the two above (somehow related versus related in a specific way) is part of this use-case.


There is a note on Dues Receivable on page 7 of the filing which contains a link (“Bad debt”) back to the relevant table of figures:

Table with “Bad debt” figure:


Inline Viewer – XBRL International Financial Statements June 30, 2020 and 2019

If you got to the Note 1 and section “Dues receivable”, you will see that “Bad debt” is a link to an item in the Cash flows table.

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