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    <title>Companies (Filing of Documents and Forms in Extensible Business Reporting Language)</title>
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    <description>Companies must file financial statements and detailed disclosures in XBRL using a taxonomy that defines primary statements, extensive note categories and ELR-linked element definitions; the taxonomy uses axes, domains and members to create multidimensional tables and includes typed-defaults and axis-defaults. Annexure schedules specify cost-audit and sector-specific tables (materials, utilities, industry operating expenses), product/service profitability, profit reconciliations, related party transaction tables and indirect tax reconciliation tables, each with explanatory text blocks to standardise statutory disclosure for filing.</description>
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