From:  http://www.xfrml.org/Specification/Sample_Master.dtd
Date:  1999-08-31

<!--  ================ Document Information =============================  -->
<!--                                                                       -->
<!--  DRAFT             DRAFT           DRAFT         DRAFT                -->
<!--                                                                       -->
<!--  XFRML for Financial Statement                                        -->
<!--  Version .8.01  August 8, 1999                                        -->
<!--                                                                       -->
<!--  Adheres to -                                                         -->
<!--  XFRML: XML Financial Reporting Markup Language Framework             -->
<!--  Version .8  July 1, 1999                                             -->
<!--                                                                       -->
<!--  Formal Public Identifier                                             -->
<!--            -//AICPA//DTD XFRML 1.0//EN                                -->
<!--                                                                       -->
<!--  Copyright (c) 1999 AICPA. Permission to copy                         -->
<!--  in any form is granted, provided this notice is                      -->
<!--  included in all copies.                                              -->
<!--  These materials may not be altered; modifications to                 -->
<!--  these DTDs should be performed as specified in the                   -->
<!--  Guidelines in chapter "Modifying the XFRML DTD."                     -->
<!--  These materials subject to revision. Current versions                -->
<!--  are available from XFRML.org.                                        -->
<!--                                                                       -->
<!--  Authors:                                                             -->
<!--    Charles Hoffman, CPA, MBA <CharlesHoffman@xfrml.org>               -->
<!--    Harvey Bingham <hbingham@acm.org>                                  -->
<!--    Aaron Rorstrom <apr@p3.net>                                        -->
<!--                                                                       -->
<!--  Further information available at:                                    -->
<!--    http://www.xfrml.org                                               -->
<!--                                                                       -->
<!--  Revisions:                                                           -->
<!--  1999-07-01 : csh : draft begun                                       -->
<!--  ================ General Comments   ===============================  -->
<!--THIS DTD IS A WORK IN PROGRESS.  IT DOES NOT WORK AT THIS POINT, 
    IT IS BEING USED TO COLLECT BRAINSTROMING INFORMATION, ETC.  IT IS
    MOVING INTO ITS TRUE FORM AS A DTD BUT ENTITIES ARE REPEATED, 
    COMPONENTS ARE MISSING, ETC.  THE INTENTION IS TO PROVIDE AN IDEA
    OF WHAT XFRML WILL LOOK LIKE, STRATEGIES USED, AND SUCH. -->
<!--Thoughts:  Entities and parameters are to be added to this document
               in the future, when element and attribute issues have 
               been resolved. -->
<!--Thoughts:  We need to decide what tags need to be in the "generic 
               report builder tool".  It appears to be the stuff that
               is in the notes section and the supplemental information
               section. -->
<!--Thoughts:  Allow no inline elements at this point such as <b> to bold
               text within a paragraph.  OR, add inline elements for
               the following:  Linking, annotations, emphasis -->
<!--Question:  Does the order in which things appear in DTD make any
               difference?  What is a good strategy to follow? -->
<!--  ================ Meta data   ======================================  -->
<!--Issues: Meta data will go here -->
<!--  ================ Entities    ======================================  -->
<!--To do: Add entities to use -->
<!ENTITY % currency.att "currency CDATA 'USD'">

<!--  Use ISO three-letter currency codes. USD=US dollars, etc.            -->
<!ENTITY % date.att "format CDATA 'ISO-8601'">

<!--  <Date>1998-11-13</Date>  <Date format="ISO-8601">1998-11-13<Date> 
      full ISO date time 1998-11-13T09:23:14+0600                          -->
<!--  ================ Root Element      ================================  -->
<!--To do: Add Section for SupplementalFinancialInformation-->
<!ELEMENT Financial  (DocumentInformation , CompanyInformation , AllStatements , FinancialHighlights? , AccountantReport , BalanceSheet , IncomeStatement , StatementOfEquity , CashFlowsStatement , Notes , UserDefinedInformation? )>

<!--  ================ REUSED COMPONENTS ================================  -->
<!--These components are used by various major document groups -->
<!-- **User defined information  -->
<!ELEMENT UserDefined  (#PCDATA )>
<!ATTLIST UserDefined  name CDATA  #REQUIRED >
<!-- **Annotations  -->
<!ELEMENT Annotation  (#PCDATA )>
<!ATTLIST Annotation  class  (Sample )  #REQUIRED >
<!-- **Emphasis  -->
<!ELEMENT Emphasis  (#PCDATA )>
<!ATTLIST Emphasis  style  (bold )  #REQUIRED >
<!-- **For line items, rows, and various other  -->
<!ELEMENT LineItem  (Type , Label , NoteRef? , Amount+ )>
<!ATTLIST LineItem  format  (total | subtotal )  #IMPLIED
                    line    (below | none | above )  #IMPLIED >
<!ELEMENT Type  (#PCDATA )>

<!ELEMENT Label  (#PCDATA )>

<!ELEMENT NoteRef  (#PCDATA )>

<!ELEMENT Amount  (#PCDATA )>
<!ATTLIST Amount  period            CDATA  #IMPLIED
                  currencyIndicator  (no | yes )  #IMPLIED >
<!-- **Sections  -->
<!ELEMENT Section  (#PCDATA )>
<!ATTLIST Section  level  (1 | 2 | 3 | 4 | 5 )  #REQUIRED >
<!-- **Tables  -->
<!--Thought: Tables will NOT be allowed to be imbedded within
             other tables like HTML.  There is no need. -->
<!ELEMENT Table  ( (TableCaption | ColumnHeaders | RowGroup | Row | TableFootnote | ColumnGroups | Type | TableTitle )* )>
<!ATTLIST Table  columns  (1 | 
                           2 | 
                           3 | 
                           4 | 
                           5 | 
                           6 | 
                           7 | 
                           8 | 
                           9 | 
                           10 | 
                           11 | 
                           12 | 
                           13 | 
                           14 | 
                           15 )  #REQUIRED
                 ID      CDATA  #REQUIRED >
<!ELEMENT TableCaption  (#PCDATA )>

<!ELEMENT TableTitle  (#PCDATA )>

<!ELEMENT ColumnGroups  (ColumnGroup+ )>

<!ELEMENT ColumnGroup  (#PCDATA )>
<!ATTLIST ColumnGroup  span  (1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 )  #REQUIRED >
<!ELEMENT ColumnHeaders  (ColumnHeader+ )>

<!ELEMENT ColumnHeader  (#PCDATA )>
<!ATTLIST ColumnHeader  period CDATA  #IMPLIED >
<!ELEMENT RowGroup  ( (Row | Label | LineItem )* )>
<!ATTLIST RowGroup  format  (bold )  #IMPLIED >
<!ELEMENT Row  (Type? , Label , Amount+ )>
<!ATTLIST Row  label  CDATA  #IMPLIED
               format  (total | subtotal )  #IMPLIED >
<!ELEMENT TableFootnote  (#PCDATA )>

<!-- **Statement information  -->
<!--To do: Remove the element METHOD.  Not needed-->
<!ELEMENT StatementInformation  ( (CashFlowMethod | Title | CompanyName | Formatting | StatementFootNotes | Method | StatementFootnotes )* )>

<!ELEMENT CompanyName  (#PCDATA )>

<!ELEMENT StatementFootNotes  (StatementFootnote )>

<!ELEMENT StatementFootnote  (#PCDATA )>

<!ELEMENT Method EMPTY>

<!-- **This is incorrect and needs to be changed  -->
<!ELEMENT Formatting  (Caption , ColumnHeaders )>

<!ELEMENT Caption  (#PCDATA )>

<!--  ================ Document Information       =======================  -->
<!--Issues: Do we need the DateLastRevised and DocumentID or go with DC?-->
<!--Issues: Get a list of language codes?-->
<!--Issues: Should we really be using the term Dublin Core?-->
<!--Issues: Should we have a General section?-->
<!--Issues: DateLastRevised should be in a Date-Time format-->
<!--Issues: Add section for a company's internal use document information-->
<!ELEMENT DocumentInformation  (General , Security , DublinCore , Revisions )>

<!ELEMENT General  ( (Name | MailingAddress | PhysicalAddress | PhoneNumber | WebSite | BusinessDescription | Industry | Sector | SicCode | FiscalYearEnd | TaxIdIRS | Accountant | DocumentId | DateLastRevised )* )>

<!ELEMENT DocumentId  (#PCDATA )>

<!ELEMENT DateLastRevised  (#PCDATA )>

<!ELEMENT Security  (SecurityKey , CertificateAuthority , CertificateWebSite )>

<!ELEMENT SecurityKey  (#PCDATA )>

<!ELEMENT CertificateAuthority  (#PCDATA )>

<!ELEMENT CertificateWebSite  (#PCDATA )>

<!ELEMENT DublinCore  (Title , Creator , Subject , Description , Publisher , Contributor , Date , Type , Format , Identifier , Source , Language , Relation , Coverage , Rights )>

<!ELEMENT Title  (#PCDATA )>

<!ELEMENT Creator  (#PCDATA )>

<!ELEMENT Subject  (#PCDATA )>

<!ELEMENT Description  (#PCDATA )>

<!ELEMENT Publisher  (#PCDATA )>

<!ELEMENT Contributor  (#PCDATA )>

<!ELEMENT Date  (#PCDATA )>

<!ELEMENT Format  (#PCDATA )>

<!ELEMENT Identifier  (#PCDATA )>

<!ELEMENT Source  (#PCDATA )>

<!ELEMENT Language  (#PCDATA )>

<!ELEMENT Relation  (#PCDATA )>

<!ELEMENT Coverage  (#PCDATA )>

<!ELEMENT Rights  (#PCDATA )>

<!ELEMENT Revisions  (Revision+ )>

<!ELEMENT Revision  (RevisionDate , RevisionBy , RevisionDescription )>

<!ELEMENT RevisionDate  (#PCDATA )>

<!ELEMENT RevisionBy  (#PCDATA )>

<!ELEMENT RevisionDescription  (#PCDATA )>

<!--  ================ Company Information  =============================  -->
<!--Issues: Should the address be a section and allow many addresses?-->
<!--Issues: Same as above for phone numbers?-->
<!--Issues: Change State to StateOrProvince?-->
<!--To do: Add Country, defaulting to 'US'?-->
<!--To do: Change StreetAddress -->
<!ELEMENT CompanyInformation  (General , Exchanges , EdgarInformation , UserDefinedInformation )>

<!ELEMENT Name  (#PCDATA )>

<!ELEMENT MailingAddress  (StreetAddress , City , State , PostalCode )>

<!ELEMENT PhysicalAddress  (StreetAddress , City , State , PostalCode )>

<!ELEMENT StreetAddress  (#PCDATA )>

<!ELEMENT City  (#PCDATA )>

<!ELEMENT State  (#PCDATA )>

<!ELEMENT PostalCode  (#PCDATA )>

<!ELEMENT PhoneNumber  (#PCDATA )>

<!ELEMENT WebSite  (#PCDATA )>

<!ELEMENT BusinessDescription  (#PCDATA )>

<!ELEMENT Industry  (#PCDATA )>

<!ELEMENT Sector  (#PCDATA )>

<!ELEMENT SicCode  (#PCDATA )>

<!ELEMENT FiscalYearEnd  (#PCDATA )>

<!ELEMENT TaxIdIRS  (#PCDATA )>

<!ELEMENT Accountant  (#PCDATA )>

<!ELEMENT Exchanges  (Exchange+ )>

<!ELEMENT Exchange  (Name , Symbol )>

<!ELEMENT Symbol  (#PCDATA )>

<!ELEMENT EdgarInformation  (ConformedName , CIK , StateOfIncorporation , Act , FilingInformation )>

<!ELEMENT ConformedName  (#PCDATA )>

<!ELEMENT CIK  (#PCDATA )>

<!ELEMENT StateOfIncorporation  (#PCDATA )>

<!ELEMENT Act  (#PCDATA )>

<!ELEMENT FilingInformation  (AccessionNumber , FilingType , PublicDocumentCount , Period , FilingDate )>

<!ELEMENT AccessionNumber  (#PCDATA )>

<!ELEMENT FilingType  (#PCDATA )>

<!ELEMENT PublicDocumentCount  (#PCDATA )>

<!ELEMENT Period  (#PCDATA )>
<!ATTLIST Period  value CDATA  #IMPLIED >
<!ELEMENT FilingDate  (#PCDATA )>

<!--  ================ All Statements (This is used by all statements)===  -->
<!--Issues: Should this go into the document information section -->
<!--Issues: Should this section be called something like GlobalValues -->
<!ELEMENT AllStatements  (Multiplier , Period , PeriodAsOf , ReferenceToNotes )>

<!ELEMENT Multiplier  (Label , Amount )>

<!ELEMENT PeriodAsOf  (#PCDATA )>
<!ATTLIST PeriodAsOf  value CDATA  #REQUIRED >
<!ELEMENT ReferenceToNotes  (#PCDATA )>

<!--  ================ Financial Highlights       =======================  -->
<!--Issues: Should this be made more like a generic table or more 
            like the balance sheet, hard wired?-->
<!ELEMENT FinancialHighlights  (StatementInformation , RowGroup+ )>

<!--  ================ Accountant Report ================================  -->
<!--Issues: Report/Title should be defaulted to: Independent Auditor's
            Report -->
<!--Issues: Report/Salutation should be defaulted to:  Board of Directors
            and Stockholders.  Other options should be Stockholders,
            Board of Directors, Company.  User should be able to override
            any of these options -->
<!--Issues: Report/OpinionType should be limited to: Unqualified, Qualified, 
            Adverse, Disclaimer, Going Concern -->
<!--Issues: The signature could be a reference to a GIF file or the
            binary codes which could be sent to an application to render
            the GIF as a picture of the signature -->
<!ELEMENT AccountantReport  (Accountant , Report )>

<!ELEMENT Signature  (#PCDATA )>

<!ELEMENT Report  (Title , Salutation , IssueDate , IssueDateExceptions , OpinionType , AccountingStandardsApplied , Paragraphs )>

<!ELEMENT Salutation  (#PCDATA )>

<!ELEMENT IssueDate  (#PCDATA )>

<!ELEMENT IssueDateExceptions  (IssueDateException )>

<!ELEMENT IssueDateException EMPTY>

<!ELEMENT OpinionType  (#PCDATA )>

<!ELEMENT AccountingStandardsApplied  (#PCDATA )>

<!ELEMENT Paragraphs  (Paragraph )>

<!ELEMENT Paragraph  (#PCDATA )>

<!--  ================ Balance Sheet     ================================  -->
<!--Issues: Is the StatementInformation necessary?  CompanyName is not 
            normalized-->
<!--Issues: Should Contingencies and Equity be grouped with Liabilities? -->
<!--Issues: Add share information to Equity section? -->
<!ELEMENT BalanceSheet  (StatementInformation , Assets , LiabilitiesAndEquity )>

<!ELEMENT StatementFootnotes  (StatementFootnote )>

<!ELEMENT Assets  (Label , CurrentAssets , FixedAssets , OtherAssets , LineItem )>

<!ELEMENT CurrentAssets  (Label , LineItem+ )>

<!ELEMENT FixedAssets  (Label , LineItem+ )>

<!ELEMENT OtherAssets  (Label , LineItem+ )>

<!ELEMENT LiabilitiesAndEquity  (Label , Liabilities , Contingencies , Equity )>

<!ELEMENT Liabilities  (Label , CurrentLiabilities , LongTermDebt , OtherLiabilities )>

<!ELEMENT CurrentLiabilities  (Label , LineItem+ )>

<!ELEMENT LongTermDebt  (Label , LineItem )>

<!ELEMENT OtherLiabilities  (Label , LineItem+ )>

<!ELEMENT Contingencies  (Label , LineItem )>

<!ELEMENT Equity  (Label , LineItem+ )>

<!--  ================ Income Statement  ================================  -->
<!ELEMENT IncomeStatement  (StatementInformation , Revenues , CostsOfRevenues , GrossProfit , OperatingExpenses , OperatingIncome , OtherIncomeAndExpenses , IncomeBeforeTaxes , ProvisionForIncomeTaxes , NetIncome , PreferredStockDividends , NetIncomeToCommonShareholders , EarningsPerShare , SharesOutstanding )>

<!ELEMENT Revenues  (Label , LineItem+ )>

<!ELEMENT CostsOfRevenues  (Label , LineItem+ )>

<!ELEMENT GrossProfit  (Label , LineItem )>

<!ELEMENT OperatingExpenses  (Label , LineItem+ )>

<!ELEMENT OperatingIncome  (Label , LineItem )>

<!ELEMENT OtherIncomeAndExpenses  (Label , LineItem+ )>

<!ELEMENT IncomeBeforeTaxes  (Label , LineItem )>

<!ELEMENT ProvisionForIncomeTaxes  (Label , LineItem )>

<!ELEMENT NetIncome  (Label? , LineItem )>

<!ELEMENT PreferredStockDividends  (Label , LineItem )>

<!ELEMENT NetIncomeToCommonShareholders  (Label , LineItem )>

<!ELEMENT EarningsPerShare  (Label , LineItem+ )>

<!ELEMENT SharesOutstanding  (Label , LineItem+ )>

<!--  ================ Statement of Equity ==============================  -->
<!--To do: This needs to be changed, hard wire it rather than use table -->
<!ELEMENT StatementOfEquity  (StatementInformation , Table )>

<!--  ================ Statement of Cash Flows ==========================  -->
<!ELEMENT CashFlowsStatement  (StatementInformation , OperatingActivities , InvestingActivities , FinancingActivities , CashFlowsTotalSection , SupplementalData )>

<!ELEMENT CashFlowMethod  (#PCDATA )>

<!ELEMENT OperatingActivities  (Label , NetIncome , Adjustments , OtherCharges )>

<!ELEMENT Adjustments  (Label , LineItem+ )>

<!ELEMENT OtherCharges  (Label , LineItem+ )>

<!ELEMENT InvestingActivities  (Label , LineItem+ )>

<!ELEMENT FinancingActivities  (Label , LineItem+ )>

<!ELEMENT CashFlowsTotalSection  (LineItem+ )>

<!ELEMENT SupplementalData  (Label+ , LineItem+ )>

<!--  ================ Notes     ========================================  -->
<!--Issues: Something is going on with the note number.  Check it out.  -->
<!ELEMENT Notes  (StatementInformation , Note+ )>

<!ELEMENT Note  (Type , Number? , Label ,  (Number | Section | Paragraph | Table )* )>
<!ATTLIST Note  ID CDATA  #REQUIRED >
<!ELEMENT Number  (#PCDATA )>

<!--  ================ Supplemental Information =========================  -->
<!--Issues: Use format for general information  -->
<!--  ================ User Defined Information==========================  -->
<!--Issues: Should this section be included? Made so anything can go in it?-->
<!ELEMENT UserDefinedInformation  (UserDefined+ , Section )>