A feature of inline XBRL is its use of HTML (web pages). Linking within a report can be  using the standard hyperlinks  ‘<a>’. This sort of linking is supported by any web browser and is most useful for a human reading report.

It can also be about using fact-to-fact relationships (such as fact-explanatoryFact) with the right XBRL tooling to make use of them. This sort of linking is for machines to follow and is supported by XBRL tools.


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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