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XBRL-INSTANCE

XML file of actual financial facts.

Definition

An instance contains: schemaRef (taxonomy link), context (entity + period + scenario/segment), units (currencies, ratios), facts (typed facts). Each fact carries contextRef, unitRef, decimals/precision. Validation against taxonomy via Formula and Calculation linkbases. Successor format: Inline XBRL (iXBRL).

Origin

Format defined by XBRL 2.1 (2003).

Example in context

Apple Inc. quarterly files an XBRL 10-Q instance with the SEC containing ~5000 facts tagged against the US-GAAP taxonomy.

  • iXBRL — successor format.

Last updated: May 16, 2026