There are four stated advantages of XBRL GL: reporting independence, system independence, consolidation, and flexibility. Match the advantage with the characteristic of XBRL GL.

1. XBRL GL offers an extensible, multinational solution that can exchange the data required by internal finance, accountants, and creditors.
2. Any developer can create import and export routines to convert information from any system to XBRL GL format.
3. Permits the representation of information using traditional summaries and through flexible links.
4. XBRL GL can be used to combine the operations of multiple organizations.

A. Reporting independence
B. System independence
C. Consolidation
D. Flexibility