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Copyright © Business Reporting – Advisory Group
Technical TrackXBRL WEEK IN FRANKFURT 2016
3rd June 2016
Copyright © Business Reporting – Advisory Group
What are the topics we will try to cover today?
2
3June
Friday
8:00 9:00 Doors open – registration for the Day. Networking coffee9:00 9:10 Overview of the technical track
Introduction to the technical tutorial.9:10 10:30 Data exchange technologies and challenges
Comparison of formats for metadata definition and data exchange.10:30 11:00 Coffee break11:00 12:30 Comply with the EBA/EIOPA reporting requirements - what not to forget?
Technical details of the taxonomies. Most common issues with reporting (errors in reports, compliance with various Filing Rules' sets, ...).
12:30 13:45 Lunch13:45 15:05 How to deal with major reporting challenges -complexity, performance, version management, tools
and their integration, ….?Examples of real case issues and potential solutions (including application of OIM-formats).
15:05 15:25 Coffee break15:25 16:00 From source data to macro analysis - how to store, integrate, aggregate, submit, receive, analyse, ….?
Overview of data exchange process from technical perspective.16:00 16:05 Q&A Wrap-up and closing
Copyright © Business Reporting – Advisory Group
Who are we? Business Reporting - Advisory Group (http://www.br-ag.eu)
trainers:
• Bartosz Ochocki
• Karol Minczynski
some of our projects since 2005:
• European Banking Authority (formerly Committee of European Banking Supervisors) – Eurofiling: COREP (Basel/CRD), FINREP (IFRSs for credit institutions), liquidity coverage, leverage ratio, large exposures, BSI-MIR (ECB statistics) data modelling and XBRL taxonomy design and development
• data models and taxonomies for banking sector: extensions to COREP and FINREP for the National Bank of Poland, monetary statistics and interest rates for Banco de Espańa, miscellaneous reports for Deutsche Bundesbank, commercial and sharia banking for Bank of Indonesia, Central Bank of Iraq (IMF/WB), Central Bank of Israel, banking IFRS for SBS Peru, National Bank of Moldova COREP FINREP and local reports
• Solvency II data model and taxonomy for Bermuda Monetary Authority and European Insurance and Occupational Pensions Authority (EIOPA)
• IFRS taxonomy and local/sectorial extensions, national GAAP taxonomies: SVS Chile, DCCA, MIX, SMV Peru, IFRS for insurance sector
• trainings and advisory for UK FSA, Bank of England, Central Bank of Ireland, Deutsche Bundesbank, Oesterreichische Nationalbank, Polish Financial Supervision Authority, ACRA Singapore, Polish Central Statistical Office, Securities and Exchange Board of India, IFRS Foundation, South African Institute of Chartered Accountants, commercial banks and US-SEC filers
• pilot projects: Warsaw Stock Exchange, Polish Ministry of Finance, Ministry of Economy of Chile
• support in pan-government projects: SBR Australia Cycle 1, SBR roadmaps for various countries
• taxonomy testing: NTP Netherlands, Finanzverwaltung (e-Bilanz), State of Nevada Office of the State Controller (DCARS)
• software advisory and testing: Altova, ClaritySystems/IBM
our trainings:
• XBRL International training partner for international conferences since 14th conference in 2006: (Philadelphia, Munich, Vancouver, Eindhoven, Washington DC, Paris, Rome, Beijing, Brussels, Montreal, Abu Dhabi, Yokohama, Dublin, Orlando)
• online XBRL Foundation course
• XBRL for Interactive Data
3
Consulting Trainings
Software development and advisory
R&D
Business Reporting
Copyright © Business Reporting – Advisory Group
Who are you?
4
Banks/Insurance/Capital market?
Supervisors/Analysts/Managers/Developers
/IT Architects?
Copyright © Business Reporting – Advisory Group
Data exchange technologies and challengesComparison of formats for metadata definition and data exchange.
5
Copyright © Business Reporting – Advisory Group
Where are we?
6
1100101 00110101010101010101010101010101
What?invoice, bank transfer, financial statement, current
report, payroll, registration details, tax form, auditors report, purchase order, …
Why?settlement/payment, signature of a contract, request for a subsidy, change of a policy, decision on purchase
or investment, …
Financial Data
Operational reporting• detailed transactional and accounts level data• e.g. purchase order, proof of payment, invoice, delivery note, …• operational level: triggering immediate reactions and responses
of lower lever importance• mostly standardized, simple, fixed and repeatable content • mostly numeric data• large number of small data packages
Informational reporting• aggregated and modified data from accounts• e.g. financial statement, managements review, prudential reports, …• planning and strategic level: review, analysis, comparison and
decision making• flexible and complex content, depending on regulations, reporting
scenario and type of business• numeric and descriptive data• large quantity of data for different time periods
Exchange of
Copyright © Business Reporting – Advisory Group
How does the reporting process look and what are the issues?
7
SUPERVISORQuestions on supervision in micro and macro scale:- do the own funds cover the risk taken by an institution?- does an undertaking have enough liquidity to run in case of stress test
scenario?- what are the largest expositions against a single counterparty or a
group?
UNDERTAKINGActions:- fulfil legal obligation- present performance
Content and scope: regulations, guidelines, forms, etc.
Reports (information)ability to produce data in different formats
Data Production
bu
sin
ess
op
erat
ion
s
ability to validate, consume and unify data to a single source for analysis and decision making
Data Consumption
result:- high cost of data exchange (software and human labour)- delayed access to data and low quality of received information causes ineffective decisions
solution: Standard Electronic Data Exchange Format!
consequences:- need of creating costly interfaces for data extraction to and from different formats- manual work of rekeying data: time consuming and error prone- exchanged information missing semantics
Copyright © Business Reporting – Advisory Group
What is a standard?
8
Industry standards:- Producer, Product, ...- Person, Social security number, ....- Artist, Album, Song, ...- Author, Book, ...- Package, Sender, Receiver, ...
standards:
collaborative effort of interested parties for public usage
free from license fees and any charges
already contain basic required functionalities (no need to reinvent the wheel)
usually a best practice optimum and consensus of experienced contributors
publically available documentation, tutorials, examples, forums and discussion groups, etc
proven implementation allowing to learn from experience of others
possibility to choose from existing solutions and change providers at any time
…
proprietary formats:
commercial purpose / single scenario application
built and maintained on commercial basis
start from scratch requires more work but allows for higher customization
higher innovation and no inheritance of unneeded functionalities
requires development of extensive documentation (specifications, manuals, etc)
custom implementation - requires extensive risk analysis
risk of dependency on a single provider (cost increase, bankruptcy, ..)
…
Copyright © Business Reporting – Advisory Group
What are the requirements from the process perspective?
Basic requirements:
electronic communication (FTP/Portal/WS,
encryption, authorisation, etc.)
metadata description of each reportable data
point enabling its mapping to source data and
identifying it for further use (e.g. in analysis)
presentation of exchanged data in graphical
format (e.g. based on forms/tabular views
defined in regulations)
definition of tests/validations and their
execution prior, during and after data
submission
Technologies under consideration:
Fulfil requirements?
9
IT system of reporting entity:- gathers operational level data for management purposes,- enables data aggregation for internal and external reporting purposes,- …
Information requirements: sets of data required to be reported according to regulations (usually expressed in forms/tabular format with explanation of each field)
IT system of supervising entity:- enables data exchange with supervised entities,- stores data for analytical purposed,- …
Bank code: ISO-17424 (LEI): KGCEPHLVVKVRZYO1T647
Period: 2014-07-01 - 2014-09-30
Currency: ISO-4217:EUR
C 11.00 - SETTLEMENT/DELIVERY RISK (CR SETT)
UNSETTLED TRANSACTIONS AT SETTLEMENT
PRICE
OWN FUNDS REQUIREMENT
S
TOTAL SETTLEMENT RISK
EXPOSURE AMOUNT
010 030 040
010 Total unsettled transactions in the Non-trading Book 42 788 148 2 583 426 32 292 822
020 Transactions unsettled up to 4 days (Factor 0%) 800 299 -
030 Transactions unsettled between 5 and 15 days (Factor 8%) 3 252 203 130 088
040 Transactions unsettled between 16 and 30 days (Factor 50%) 32 999 233 2 062 452
050 Transactions unsettled between 31 and 45 days (Factor 75%) 5 732 989 390 886
060 Transactions unsettled for 46 days or more (Factor 100%) 3 424 -
070 Total unsettled transactions in the Trading Book 264 568 625 59 220 920 740 261 506
080 Transactions unsettled up to 4 days (Factor 0%) 24 492 220 -
090 Transactions unsettled between 5 and 15 days (Factor 8%) 3 411 029 54 576
Data: numeric and non numeric values related to entity’s operations required by supervisors
$v1 = $v2 + $v3$v1 ≥ $v2
Copyright © Business Reporting – Advisory Group
What are the requirements from the metadata definition perspective?
10
<FAHFT_D_CA U="EUR" C="123456" P="2014-03-01" D="Q">1090910</FAHFT_D_CA>
<credit_institution code="123456"><period start="2014-01-01" end="2014-03-31">
<dp_1234 currency="EUR" scale="0" >1090910</dp_1234>(...)
</period></credit_institution>
<Series FREQ="Q" COLLECTION="B" TIME_FORMAT="P3M" CURRENCY="EUR" INSTITUTION="123456"><Obs TIME_PERIOD="2014-03" OBS_VALUE="1090910" OBS_STATUS="A"/>(...)
</Series>
Business users• IFRS, FINREP, COREP, … - which accounting
regime or standard?• What do you mean by „financial”?• Where is it disclosed?• Gross or net carrying amount?• Any of it impaired or past due but not
impaired yet? Or maybe it is measured at fair value? If so: which level?
• Which operations is it reported for? Banking, assets management, ...?
• Is any of it transferred or partially derecognized?
• Is it audited or unaudited, solo or consolidated (if consolidated then which method)?
• …
IT• Is it a number, date, text? If a number
that what is the unit or measure?• How is it related to other data – which
package does it come with (frequency, types of entities)?
• Does it calculate to or from anything else?
• Are there any breakdowns applicable? Are they predefined or flexibly assigned by filers?
• What attributes apply to this data? How is it characterised?
• Which journal-entries roll-up to this value?
• …
„Financial assets”
Copyright © Business Reporting – Advisory Group
What is XML?
eXtensible Markup Language
developed by W3C
framework for development of data exchange formats
markup (tag):
– annotates fragments of a text document in order assign it with meaning or for processing purposes
– text within angle brackets: <markup>, </markup>, <markup attribute="..."/>
– examples:
<person sex="male" age="49">John Smith</person>
<album genre="pop">
<title>X&Y</title>
<artist country="England">Coldplay</artist>
</album>
XML is just syntax, a basis for defining domain specific standards: MathML, ebXML, BioML, … (Wikipedia lists over 200 standards)
11
opening (starting)
closing (ending)
empty attribute
Copyright © Business Reporting – Advisory Group
How to describe a car in XML (metadata and data)?
12
Make: AudiModel: R8Colour: ibis white
Make: FerrariModel: ItaliaColour: rosso corsa
Make: SkodaModel: OctaviaColour: grey
Properties of a car:- make,- model,- colour,- engine,- number of seats,- segment,- drive,- …
<car>ibis white Audi R8</car>
<car colour="ibis white">Audi R8</car>
<car colour="ibis white" make="Audi">R8</car>
<car colour="ibis white" make="Audi" model="R8"/>
<car colour="ibis white">
<make>Audi</make>
<model>R8</model>
</car>
<auto>ibis white Audi R8</auto>
Make Model Colour
Audi R8 ibis white
Ferrari Italia rosso corsa
Skoda Octavia grey
Defined in XML Schema:• Which are the markups? What are their names
and allowed values?• Do they have any attributes? What are the
names and allowed values for these attributes?• What is the structure of markup – is there any
nesting?
Information for each car (make, model and colour) described in XML Instance document using markups, attributes and structures described in XML Schema
Metadata
Data
Copyright © Business Reporting – Advisory Group
What are the problems with XML?
XML Schema allows setting rules on content of XML Instance Documents
names of markups and attributes
values of markups and attributes
structure of nesting
13
XML Schema
XML Instance document
structures can be very complex and present only a single view (difficult to define different classifications)
structures cannot be modified without losing comparability
no semantics behind structures (markups, nesting and attributes
are just technical syntax structures)
separate structures from definitions of markups
allow for flexible creation of relations between markups in a
different place
add semantics to relations
Problems Solutions
Copyright © Business Reporting – Advisory Group
What is XLink and XPointer?
XLink: XML Linking Language (http://www.w3.org/TR/xlink/)
• creation of links in XML documents (e.g. between markups)
• counterpart of <a> tag used in HTML but far more complex and useful
• uses XPointer to locate markups in XML documents (after #):
<car xlink:href="colours.xsd#white">Audi R8</car>
types of links:
• simple (single link)
• extended (collection of simple links)
extensively used in XBRL
14
XML Schema
XML Instance documentXML Schema XLink
XML Instance document z XLink
Copyright © Business Reporting – Advisory Group
What does the XBRL stand for, what is XBRL used for and since when?
X - flexible framework: enables customization and application in different reporting scenarios independent from legal regulations
B - designed for description and exchange of business related data (includes all required characteristics and functionalities for this application)
R - informative reporting: exchange of aggregated data for analysis and decision making
L - communication (encoding and decoding) of information: sentences/statements built according to certain syntax (grammar) and semantics (meaning)
public, open, free standard
initial requirements - standard for:
describing information requirements in order to…
…transfer it between different systems
additional requirements:
advanced validation (mathematical/logical rules, error messaging)
visualization/rendering (e.g. tax forms, tables, reports)
versioning of definitions (dictionaries) in time/space
„drill-down” of information (XBRL Global Ledger)
Δ
CPAs start researching application of XML in
financial reporting
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Establishment of XBRL Organization (AICPA, „Big5”, Microsoft,...)
1st XBRL Conference (London); IFRS taxonomy
Specification XBRL 2.0
Specification XBRL 2.1
Specification XBRL Dimensions 1.0
First prototype
Specification XBRL 1.0
XII cooperates with W3C; start of XBRL GL development
First XBRL Jurisdictions: Australia, Canada, Germany, Japan, Netherlands, UK, IASB
Development of jurisdictions, implementation projects (public authorities - SBR, capital market supervisors)
Development of technologies: versioning, business rules (formula and functions), rendering; more implementations
FINREP/COREP
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US SEC Project Australia SBR
IFRS Taxonomy with dimensional
approach)
Generic link and Formulae Specification
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Abstract Model, Versioning, Rendering (including Table Linkbase), additional
functionalities of Formulae (multi instance, chaining), …
Ap
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inlineXBRL(UK HMRC)
FINREP (data points)
Jun
e2
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2012-
Format selected by the EBA (2014), EIOPA (2016) and ESMA ? (2020) for
data exchange
15
Copyright © Business Reporting – Advisory Group 16
How is XBRL governed and developed? non-profit organization and local jurisdictions (coordination/management of initiatives and works)
700+ members (direct or indirect)
• commercial companies: audit, consulting, software, banks, stock exchanges
• non-profit organizations: accountants, securities exchanges, banks, analysts
• public authorities: banking supervisors/central banks, registers, securities regulators, statistical and tax offices
aim: development and proliferation of XBRL through the following activities
• management/coordination (Board of Directors, Standards Board, Best Practice Board, etc.)
• development and maintenance of specifications (working groups: permanent/temporary)
• support in implementation projects, increasing awareness (e.g. through events, trainings, ...)
more on:
WGStandards
BoardBoard of Directors
Requirements IWD PWD CR REC
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What are the XBRL and underlying technical specifications?
17
XML and derived (XSD, XLink, …)
W3C
General syntax
XBRL specifications (2.1, …)
XBRL International (XII
Syntax and semantics for business reporting
XBRL Taxonomy
jurisdictions, supervisors
Information requirements
XBRL instance documents
undertakings, reporting entities
Reports with data
XBRL = XML (markups, attributes, etc.), XML Schema (e.g. data types)
+ XLink, XPointer (links/relations), Namespace (owners/authors)
+ other rules (np. extensions by overriding and prohibiting links)
+ semantics (hierarchical relations, labels, references, dimensions, business rules, tabular views, etc.)
syntax
documents describing fundamental technical definition of how XBRL works
• specifications
– recommendations - XBRL 2.1, Dimensions 1.0, Formula 1.0, Inline XBRL, Table linkbase, Versioning, Extensible Enumerations, …
– candidate releases/recommendations – Formula Extension Modules
– internal/public working drafts – Taxonomy Packages, Streaming Extensions, …
• conformance suits (tests for compliance and compatibility)
• best practice documents (FRTA, FRIS, GFM, …) and project specific rules (EDGAR Filer Manual, Eurofiling/EBA/EIOPA Filing Rules)
• Abstract Model (UML diagrams) and Open Information Model: XBRL in JSON, XML, CSV, SQL, …)
• other: registries, collaboration, etc.
technical files (XML Schema)
Copyright © Business Reporting – Advisory Group
How does the XBRL architecture look (components and relations)?
taxonomy consist of schema and linkbases
schema contains declarations of various artefacts (business terms, types of relations, etc.)
linkbase contains relations between artefacts defined in schema files or/and or links them to other artefacts
extension taxonomy is one or more schema files declaring artefacts required in description of information requirements but missing in the extended taxonomy plus linkbases linking the extension and extended artefacts
DTS is a set of taxonomy (schema and linkbase) files linked together and accessible through a specific entry point(s)
18
discoverable taxonomy set inline xbrl
instance document
fact value (based on definition of the instantiated primary item/metric)
context
entity
period
dimensional information
unit
unit of measure:
numerator/
denominator
set of relations
footnoteextended taxonomy
taxonomy
schema
linkbase
type/name of relation
dimensional property
extension schema extension linkbase
set of relations
set of relations
resource
relation
primary item /metric
versioning report
precision of measurement, language, etc.
instance document references taxonomy file (or files)
instance document contains facts that provide values for concepts defined in the taxonomy and refer to contexts identifying reporting entity, period and further describing data according to the dimensional breakdowns
numeric facts refer to a unit (identifying the measure) and contain information on precision of their measurement
facts may link to footnotes containing additional descriptions/explanations of fact values
Copyright © Business Reporting – Advisory Group
What is XBRL schema and linkbases? file extension .xsd, root element - schema
contains definitions (mostly in a form of unstructured list) of concepts (items, tuples, dimensions, domain members) and their properties
refers to or includes linkbase files which in turn may refer to definitions of concepts in schema
contains namespace declaration:
• solves name conflicts and ensures uniqueness
• targetNamespace attribute sets a namespace (surname) for all elements and attributes declared in a schema
• takes form of URIs (Unique Resource Identifiers)
• reused namespaces are declared with prefix: xmlns:prefix="namespace" (prefix is used instead of namespace when referencing a concept)
taxonomy may consist of many schema files importing each other (modularization)
19
Schema Linkbases
Different kinds of relations between concepts
(presentation, aggregations, similar items, …)
Documentation of concepts (resources, e.g. labels,
references, …)
Additional information relating to a variety of
concepts and their combinations, etc. (e.g.
business rules)
label linkbase
presentation linkbase
definition linkbase
calculation linkbase
reference linkbase
formula linkbase
table linkbase
generic label and reference
linkbase
schema
schema
schema
schema
file extension .xml, root element: linkbase
contains:
• extended link roles,
• Locators and resources
• arcs (of various arcroles)
<xs:schematargetNamespace="http://eiopa.europa.eu/xbrl/"xmlns:eiopa="http://eiopa.europa.eu/xbrl/"xmlns:xs="http://www.w3.org/2001/XMLSchema"xmlns:xbrli="http://www.xbrl.org/2003/instance">
<xs:element name="x1" xbrli:periodType="instant" ... />
Copyright © Business Reporting – Advisory Group
What kinds of business concepts are defined in XBRL schema files?
20
Inventories ...
... ...
Inventories valuation
Group of inventories
Valuation method Value of group of inventories
... ... ...
Inventories ...
All regions ... ...
Domestic ... ...
Foreign ... ...
Operating segments
Inventories ...
... ... ...
... ... ...
A company must report amount of inventories as of a balance sheet day.
Inventories must be grouped and disclosed with their value according to LIFO or FIFO
valuation method.
Company must disclose their operations for domestic and foreign markets and split their operations according to operating
segments.
item: financial term that represents an observation, i.e. a fact carrying a value, e.g. Inventories = 1200400.56 EUR
tuple: represents compound facts i.e. groups of information, e.g. Inventories Valuation (a tuple) comprises of items: Group of inventories, Valuation method,Value of a group of inventories reported sequentially as many times as needed
dimensions a breakdown or a property that may consist of explicit list of members or be restricted by a type e.g.
Geographical areas of operations dimension with explicit members All regions, Domestic and ForeignOperating segments dimension with typed domain SegmentName
Financial statement for 2015ABC Company Ltd
LEI: UGCEPHLVVKVRZYO1T647
Balance sheet
(in thousands EUR)
31 December 2014 31 December 2015
… … …
Inventories 214 244 234 324
… … …
Valuation method on 31 December 2015 (in EUR)
Group of inventories
Valuation methodValue of group of
inventories
Glass LIFO 453 932
SteelFIFO 1 223 443
Copper
Geographical distribution broken down by operating segments
(in thousands EUR)
Markets Segments Inventories …
All regions
All segments 234 324
Oil 67 015
Coal 167 309
Domestic
All segments 177 670
Oil 54 670
Coal 123 000
Foreign
All segments 56 654
Oil 12 345
Coal 44 309
Taxonomy
XBRL Instance Document
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What constructs are used in linkbases?
21
linkbase
extended link role
relation
locator
locator
arc from/to from/to use/priority/order arcrole
label
label
relation
locator
resource
arc from to arcrole
label
label role
use/priority/order
schema
element definition
role definition
element definition
part definition
href
href
hrefelement
definition
linkbase – contains relations that are usually gathered in sets
extended link – set of relations representing particular piece of a report (e.g. statement or disclosure) „named” by a role
relation – consists of two locators or one locator and one resource or two resources and an arc which indicates the type of relation
locator – points to an element defined in XBRL Schema file (or to resource defined in another linkbase) for which it is a local representation
resource – a label, a reference, etc. of a particular type
arc – connects two locators or a locator and a resource or two resources
arcrole – describes the type of a relation
role – characteristics/type of an extended link or a resource
roles and arcroles declarations
<xsd:element id="Assets" (…)/>
<xsd:element id="CurrentAssets" (…)/>
<loc (…) xlink:href="...xsd#Assets" xlink:label="Assets_Locator"/>
<loc (…) xlink:href="...xsd#CurrentAssets" xlink:label="CurrentAssets_Locator"/>
<(…)Arc (…) xlink:arcrole="(…)" xlink:from="Assets_Locator" xlink:to="CurrentAssets_Locator"/>
<loc (…) xlink:href="...xsd#CurrentAssets" xlink:label="CurrentAssets_Locator"/>
<label (…) xlink:role="(…)" xlink:label="CurrentAssets_Label" xml:lang="en">Current Assets</label>
<(…)Arc (…) xlink:arcrole="(…)" xlink:from="CurrentAssets_Locator" xlink:to="CurrentAssets_Label"/>
locator: points to an element defined in XBRL Schema and assigns it with a
local name (label)
relations in linkbases
arc linking locators and/or resources and defining the
type of relation
resource (e.g.labelor reference)
<xsd:element id="Assets" (…)/>
<xsd:element id="CurrentAssets" (…)/>
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Geographical distribution broken down by operating segments
Markets Segments Inventories …
All regions
All segments
Oil
Coal
Domestic
All segments
Oil
Coal
Foreign
All segments
Oil
Coal
How do the dimensional artefacts look on an example?
22
Geographical distribution broken down by operating
segments
abstract item
Inventories
monetary item
Geographical distribution broken down by operating segments and …
hypercube item
Markets
dimension item
All regions
Domestic
members
Foreign
Segments
dimension item
NameOfSegment
typed domain
domain-member
domain-member
dimension-domain
hypercube-dimension
@typedDomainRef
all
Domestic
All regions
„All segments”
„Oil” „Coal”
…
…
…
Segments
Geographical distribution broken down by operating segments and …
primary item: inventories
…
Markets
Foreign
Copyright © Business Reporting – Advisory Group
How does the table linkbase work?
23
X axis
Y axis
Z axis
A B
a b a b
N ...
M ...
Y axes
Z axes
nodes on X axis
nodes on Y axis
nodes on Z axis
„abstract” node
nested node (parent first)
nested node (child first)
reportable information – superposition of hypercubes (definition linkbase)
Euro Zone
ImpairedPast due over
180 days
Fair value
Other than fair value
Debt instruments
From banks
From other than banks
Loans
PPE
Basic concept (BC) BC
Assets x1
Exposures x5
Portfolio (PFL) PL
6: All (…) x0
Fair value x9
Amortised cost x10
Category (CAS) CA
3: All (…) x0
Loans x1
Debt securities x2
Other than (…) x4
Issuer sector (CSE) SE
5: All x0
Banks x1
Government x2
Other than (...) x4
Status (ISA) SA
2: All x0
Impaired x1
Unimpaired x2
Past due period (PDP) PE
13: All x0
< 180 days x1
≥ 180 days x2
Issuer residence (CRE) GA
1: All x0
EMU emu
Other than EMU (…) x2
Table:
Rows: Defined on columns:
Metric: MET
Carrying amount mi11
Current period md12Original currency (OCU) CU
8: All (…) x0
EUR eur
Other than EUR x1Currency
All (…)
EUR
Other than EUR
Sheets:
semantics and syntax for description of tables in XBRL Taxonomies in order to display facts from XBRL instance documents
table defines a subset of facts and facts related information from DTS and XBRL instance and describes representation of these facts in Cartesian coordinate systems (composition of table axes identifies dimensions, period and concepts’placement in tables)
represented facts may:
• exists in the rendered XBRL instance document or
• be defined in a „virtual” form to fil in (in this case it may be necessary to edit certain fact properties that are not explicitly defined in a table definition (e.g. entity, period, typed dimension values, units, precision, etc.).
table linkbase does not address the topic of formatting (fonts, backgrounds, border styles, etc.) but it shall be possible to edit these properties, e.g. with CSS styles
table linkbase semantics is important part of the taxonomy, especially in case of regulators, where it:
• describes information requirements
• subsets required data
• can be applied for fast inspection of data or static BI
tables can be: closed, semi-open, open
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ConsistencyInput XBRL
What are XBRL Formula specification checks? intuitive and declarative (what not how)
application of XBRL constructs and functionality: labels, references, arcs, extensibility, modularization, …); maintenance together with a taxonomy (single technology, versioning, …)
functional scope
• checking correctness of reported data
• requiring/prohibiting reporting of concepts
• creating new data based on reported facts
types of business rules
• advanced mathematical expressions (arithmetical, comparisons, …)
• logical expressions
• functions and operators
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vari
able
set
s (f
ilter
ing
inp
ut
by
asp
ects
)
fact variables
general variables
parameters
filters
preconditions
group filters
messageslabels references
errors
Value
Existence
Formula
value transformation
output aspects
assertion test
expression
Output XBRL
True()/False()
Reporting Taxonomy
Element: AssetsElement: LiabilitiesElement: Equity
Value Assertion VA1Variable: $a (filter Assets)Variable: $e (filter Equity)Variable : $l (filter Liabilities)Test: $a = $e + $l
Existence Assertion EA1Variable: $at (filter element Assets)Test: . eq 1
Internal Taxonomy
Element: DebtRatio
Formula F1
Variable: $a (filter Assets)Variable: $l (filter Liabilities)Precondition: $a != 0
Value: $l div $a
Output-Aspect-Element: DebtRatio
Output-Aspect-Unit: xbrli:pure
Source: uncovered
Input instance
ABC CompanyYear 2014Assets = 100USDLiabilities = 80USDEquity = 20USD
Year 2015Assets = 120USDLiabilities = 60USDEquity = 10USD
Output instance
ABC CompanyYear 2014DebtRatio = 0.8
Year 2015DebtRatio = 0.5
VA1, evaluation 1 (ABC Company 2014), True()VA2, evaluation 2, (ABC Company 2015), False()EA1, False()
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What is an XBRL instance document? XBRL instance document is a business report in an electronic format created according to the rules of XBRL specifications and the referenced DTS
referencing XBRL taxonomy files from instance documents
• depends on taxonomy modularisation (entry file or a set of files): schemaRef/linkbaseRef
• absolute/relative reference
declaration of namespace prefixes (preferably canonical), contexts, units, facts:
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instance
schemaRef
linkbaseRef
schema
linkbaseRef
import
include
linkbase
roleRef
arcroleRef
loc
schema
linkbase
<?xbrl-streamable-instance version="1.0" contextBuffer="1" unitBuffer="INF"?>
context
context
context
unit
fact
fact
fact
fact
fact
fact
fact
unit
context
fact
fact
fact
context
fact
fact
context
fact
fact
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What is the idea behind inline XBRL?
26
XBRLInstance
XHTML(iXBRL)
XBRL Taxonomy
reporting entitysupervisor
discussion analysis
validation
XBRLInstance
TRANSFORMATION
a normative stylesheet strips out the XHTML from irrelevant parts and provides a
valid XBRL Instance document (no checks against DTS)
VALIDATION
XBRL Instance document is validated against a taxonomy
MAPPING/STORAGE
data is mapped to a data based where it is stored and available for further analysis
HTML XBRL
inline-XBRL
<td class="rightalign">
<ix:nonFraction name="ifrs:Revenue"
contextRef="e2010" precision="5" unitRef="USD" scale="6"
format="ixt:numcommadot”><ix:exclude>$</ix:exclude>43,623</ix:nonFraction>
</td>
resulting XBRL
<ifrs:Revenue contextRef="e2010" unitRef="USD" precision="5">43623000000</ifrs:Revenue>
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How to extend syntax and semantics of XBRL? extension of XML
• substitution groups
• elements and attributes
• values of attributes
• …
extension of XLink
• relations sets
• relations types
• types of resources
• …
e.g.:
• http://www.eurofiling.info/eu/fr/xbrl/ext/model.xsd
Generic Link
flexible solution allowing even more customization of sets and types of relation (additional semantics)
XBRL compliant processors understand the syntax but not necessarily the semantics (need of documentation and implementation in tools)
base for new functionalities:
• formula
• table linkbase
Generic Link (technically)
allows defining and extending definitions of following components:
• extended links (kinds of sets or relations)
• resources
• arcs (relations)
makes use of:
• link:linkbase
• link:loc (which xlink:href may point to any XML constructs)
• role and arcrole definition and application mechanism
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<p:pdfLink
xlink:type="extended" xlink:role="http://www.xbrl.org/2003/link">
<link:loc xlink:type="locator" xlink:href="uem1.xsd#uem1_2250a" xlink:label="uem1_2250a"/>
<p:pdf xlink:type="resource" xlink:label="uem1pdf"
xlink:role="http://www.xbrl.org/2003/role/link">
http://www.bde.es/webbde/es/Anejo%20VII_UEM1.pdf</p:pdf>
<p:pdfArc xlink:type="arc"
xlink:arcrole="http://www.bde.es/xbrl/arcrole/elr-pdf"
xlink:from="uem1_2250a" xlink:to="uem1pdf" order="1.0"/>
</p:pdfLink>
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Comply with the EBA/EIOPA reporting requirements -what not to forget?Technical details of the taxonomies. Most common issues with reporting (errors in reports, compliance with various Filing Rules' sets, ...).
28
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Where to find the EBA taxonomies?
29http://www.eba.europa.eu/regulation-and-policy/supervisory-reporting/implementing-technical-standard-on-supervisory-reporting-data-point-model-
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Where to find the EIOPA taxonomies?
30
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How is the DPM translated to the XBRL and structured?
31
Data Model XBRL Taxonomy
Business Experts
Mapping document
IT Experts
100%
tools and processes
Universe of data pointsComplete model of data requirements
Current data requirementsViews and valid data points
DictionaryConcepts declarations, labels and
references
design and stability of mapping flexible views
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How does the taxonomy files and folders structure look like?
32
{owner location}
dict
met
hier.xsd,hier-lab-{lang}.xml,hier-lab-codes.xml,
hier-pre.xml, hier-def.xml,hier-cal.xml
met.xsd,met-def.xml.
met-lab-{lang}.xml,met-lab-codes.xml
dim
dim.xsd, dim-lab-{lang}.xml,dim-lab-codes.xml,
dim-def.xml
dom
exp.xsd, exp-lab-{lang}.xml,exp-lab-codes.xml
typ.xsd, typ-lab-{lang}.xml,typ-lab-codes.xml
{dc} (domain code in lower
case)
hier.xsdhier-lab-{lang}.xml,hier-lab-codes.xml,
hier-pre.xml, hier-def-xml, hier-cal.xml
mem.xsd, mem-lab-{lang}.xml,
mem-def.xml
fws
fws.xsd,fwr-lab-{lang}.xml,fws-lab-codes.xml
{framework name}, e.g. ae, corep, finrep, fp, sbp,
sol2, …
{normative code}, e.g. its-2013-02, its-2014-05,
its-2015-04, …
{taxonomy publication date}, e.g. 2014-07-31,
2015-02-16, 2015-08-31, …
tax.xsd, tax-lab-{lang}.xml,tax-lab-codes.xml
tab
tab.xsd, tab-lab-{lang}.xml,tax-lab-codes.xml,
tab-pre.xml
{table code}, e.g. c_01.00, c_02.00, s.01.01.01.01, …
{table code}.xsd, {table code}-lab-{lang}.xml,{table code}-lab-codes.xml
{table code}-def.xml,{table code}-rend.xml
mod
{module code}.xsd{module code}-lab-{lang}.xml
{module code}-pre.xml{module code}-find-prec.xml
val
vr-{rule code}.xmlvr-{rule code}-lab-{lang}.xmlvr-{rule code}-err-{lang}.xml
aset-{table code or codes separated by
underscore}.xml
find-params.xml
{owner prefix}_met{owner namespace}/dict/met
{owner prefix}_dim{owner namespace}/dict/dim
{owner prefix}_exp{owner namespace}/dict/exp
{owner prefix}_typ, {owner namespace}/dict/typ
{owner prefix}_{DC}{owner namespace}/dict/dom/{DC}(DC is domain code in upper case)
{owner prefix}_fws{owner namespace}/fws
{owner prefix}_{DC}_h {owner namespace}/dict/dom/{DC}/hier(DC is domain code in upper case)
{owner prefix}_tax{taxonomy} = {owner namespace}/fws/{framework}/{normative}/{taxonomy publication date}
{owner prefix}_tab{taxonomy}/tab
{owner prefix}_tab_{table code}{taxonomy-}/tab/{table code}
{owner prefix}_mod_{module code}{taxonomy}/mod/{module code}
{owner prefix}_h{owner namespace}/dict/hier
{module code}-find-check.xml,{module code}-find-check-err-{lang}.xml,{module code}-find-check-lab-{lang}.xml
params.xml,,params-lab-{lang}.xml
Conceptual level (Dictionary – universe of all business terms) (coherent with definitions in legal format)
Presentation layer (Current information requirements)(flexible views and reportable data points)
{owner location} {owner namespace} {owner prefix}
http://www.eurofiling.info/eu/fr/xbrl http://www.eurofiling.info/xbrl eu
http://www.eba.europa.eu/eu/fr/xbrl/crr/ http://www.eba.europa.eu/xbrl/crr/ eba
http://eiopa.europa.eu/eu/xbrl/s2c http://eiopa.europa.eu/xbrl/s2c s2c
http://eiopa.europa.eu/eu/xbrl/s2hd http://eiopa.europa.eu/xbrl/s2hd s2hd
http://eiopa.europa.eu/eu/xbrl/s2md http://eiopa.europa.eu/xbrl/s2md s2md
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How are the concepts declared?
33
<?xml version="1.0" encoding="utf-8"?><?taxonomy-version 2.4.0.0?> <!--(C) EBA--><xs:schema targetNamespace="http://www.eba.europa.eu/xbrl/crr/dict/met"
xmlns:eba_met="http://www.eba.europa.eu/xbrl/crr/dict/met" (...)/><xs:annotation>
<xs:appinfo><link:linkbaseRef xlink:href="met-lab-en.xml" xlink:type="simple"
xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" />
(...)</xs:appinfo>
</xs:annotation><xs:element name="mi53" id="eba_mi53" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"
xbrli:periodType="instant" nillable="true" model:fromDate="2013-12-01" model:creationDate="2013-12-01" />(...)</xs:schema>
<?xml version="1.0" encoding="utf-8"?><?taxonomy-version 2.4.0.0?> <!--(C) EBA--><link:linkbase (...)><link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
<link:loc xlink:type="locator" xlink:href="met.xsd#eba_mi53" xlink:label="loc_eba_mi53" /><link:label xlink:type="resource" xlink:label="label_eba_mi53"
xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label">Carrying amount</link:label><link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label"
xlink:from="loc_eba_mi53" xlink:to="label_eba_mi53" />(...)</link:labelLink></link:linkbase>
<xs:element name="ei328" type="xbrli:QNameItemType" substitutionGroup="xbrli:item" id="eba_ei328" xbrli:periodType="instant" nillable="true" model:domain="eba_exp:MC"model:hierarchy="http://www.eba.europa.eu/xbrl/crr/role/dict/dom/MC/MC12" model:fromDate="2014-09-30" model:creationDate="2014-03-31" />
Enumerated metrics - „Eurofiling” enumerations in EBA or Extensible Enumerations 1.0 in EIOPA):
<xs:element name="ei1018" type="enum:enumerationItemType" substitutionGroup="xbrli:item" id="s2md_ei1018" xbrli:periodType="instant" nillable="true"model:creationDate="2014-07-07" enum:domain="s2c_exp:CS" enum:linkrole="http://eiopa.europa.eu/xbrl/s2c/role/dict/dom/CS/3" />
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How are the hierarchies represented?
34
<link:linkbase (...)><link:roleRef roleURI="http://www.eba.europa.eu/xbrl/crr/role/dict/dom/MC/MC85"
xlink:type="simple" xlink:href="hier.xsd#eba_MC85" />(...)<link:calculationLink xlink:type="extended"
xlink:role="http://www.eba.europa.eu/xbrl/crr/role/dict/dom/MC/MC85">(...)<link:loc xlink:type="locator" xlink:href="mem.xsd#eba_x25" xlink:label="loc_eba_x25" /><link:loc xlink:type="locator" xlink:href="mem.xsd#eba_x130" xlink:label="loc_eba_x130" /><link:calculationArc xlink:type="arc"
xlink:arcrole="http://www.eurofiling.info/xbrl/arcrole/complete-breakdown"xlink:from="loc_eba_x25" xlink:to="loc_eba_x130" weight="1" order="4" />
</link:calculationLink>(...)</link:linkbase>
<link:loc xlink:type="locator" xlink:href="hier.xsd#eba_MC85" xlink:label="loc_eba_MC85" /><label:label xlink:type="resource" xlink:label="label_eba_MC85" xml:lang="en" xlink:role="http://www.xbrl.org/2008/role/label">Hierarchy for the breakdown of All assets (IV)</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_eba_MC85" xlink:to="label_eba_MC85" />
<link:loc xlink:type="locator" xlink:href="hier.xsd#eba_MC85" xlink:label="loc_eba_MC85" /><label:label xlink:type="resource" xlink:label="label_eba_MC85" xml:lang="en" xlink:role="http://www.eba.europa.eu/xbrl/role/dpm-db-id">5210</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_eba_MC85" xlink:to="label_eba_MC85" />
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How are defined the frameworks and the taxonomies?
35
<xs:schemaxmlns:eba_tax="http://www.eba.europa.eu/xbrl/crr/fws/corep/its-2013-02/2014-07-31"targetNamespace="http://www.eba.europa.eu/xbrl/crr/fws/corep/its-2013-02/2014-07-31" (...)/> (...)
<xs:element name="COREP_2014-07" type="model:taxonomyType" substitutionGroup="xbrli:item" nillable="true" abstract="true"xbrli:periodType="instant" model:fromDate="2014-12-31" model:toDate="2015-06-29" model:creationDate="2014-07-31"id="eba_COREP_2014-07" />
</xs:schema>
<xs:element name="FINREP" type="model:frameworkType" substitutionGroup="xbrli:item" xbrli:periodType="instant" nillable="true" abstract="true" model:creationDate="2013-12-01" id="eba_FINREP" /><xs:element name="COREP" type="model:frameworkType" substitutionGroup="xbrli:item" xbrli:periodType="instant" nillable="true" abstract="true" model:creationDate="2013-12-01" id="eba_COREP" /><xs:element name="AE" type="model:frameworkType" substitutionGroup="xbrli:item" xbrli:periodType="instant" nillable="true" abstract="true" model:creationDate="2014-03-31" id="eba_AE" /><xs:element name="FP" type="model:frameworkType" substitutionGroup="xbrli:item" xbrli:periodType="instant" nillable="true" abstract="true" model:creationDate="2014-07-31" id="eba_FP" /><xs:element name="SBP" type="model:frameworkType" substitutionGroup="xbrli:item" xbrli:periodType="instant" nillable="true" abstract="true" model:creationDate="2014-10-31" id="eba_SBP" />
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How are the tables defined?
36
<?xml version="1.0" encoding="utf-8"?><?taxonomy-version 2.1.4.0?><?rolled-forward-from version="2.1.2.0"
originalFile="http://www.eba.europa.eu/eu/fr/xbrl/crr/fws/finrep/its-2014-05/2015-02-16/tab/f_01.01/f_01.01.xsd"
mappingRolePrefix="http://www.eba.europa.eu/xbrl/crr/role/fws/FINREP/ITS-2014-05/2015-02-16"toRolePrefix="http://www.eba.europa.eu/xbrl/crr/role/fws/FINREP/ITS-2015-02/2015-08-31"mappingNamespacePrefix="http://www.eba.europa.eu/xbrl/crr/fws/finrep/its-2014-05/2015-02-16"toNamespacePrefix="http://www.eba.europa.eu/xbrl/crr/fws/finrep/its-2015-02/2015-08-31" ?>
<!--(C) EBA--><xs:schema xmlns:eba_tab_F_01.01=http://www.eba.europa.eu/xbrl/crr/fws/finrep/its-2015-02/2015-08-31/tab/F_01.01
targetNamespace="http://www.eba.europa.eu/xbrl/crr/fws/finrep/its-2015-02/2015-08-31/tab/F_01.01" (...)
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How is declared the content and layout of tables?
37
<link:linkbase (...)>
<gen:link xlink:type="extended"xlink:role="http://www.eba.europa.eu/xbrl/crr/role/fws/FINREP/ITS-2013-02/2013-12-01/tab/F_01.01">
<table:table xlink:type="resource" xlink:label="eba_tF_01.01" aspectModel="dimensional" id="eba_tF_01.01" /><table:tableBreakdownArc xlink:type="arc"
xlink:arcrole="http://xbrl.org/arcrole/PWD/2013-05-17/table-breakdown"xlink:from="eba_tF_01.01" xlink:to="eba_a1" axis="x" order="1" />
<table:breakdown xlink:type="resource" xlink:label="eba_a1" parentChildOrder="parent-first" id="eba_a1" /><table:breakdownTreeArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/PWD/2013-05-17/breakdown-tree" xlink:from="eba_a1" xlink:to="eba_a1.root" order="0" /><table:ruleNode xlink:type="resource" xlink:label="eba_a1.root" abstract="true" id="eba_a1.root">
<formula:explicitDimension dimension="eba_dim:BAS"><formula:member>
<formula:qname>eba_BA:x6</formula:qname></formula:member>
</formula:explicitDimension></table:ruleNode><table:definitionNodeSubtreeArc xlink:type="arc"
xlink:arcrole="http://xbrl.org/arcrole/PWD/2013-05-17/definition-node-subtree"xlink:from="eba_a1.root" xlink:to="eba_c17737" order="1" />
<table:ruleNode xlink:type="resource" xlink:label="eba_c17737" id="eba_c17737"><formula:concept>
<formula:qname>eba_met:mi53</formula:qname></formula:concept>
</table:ruleNode>
(...)
</gen:link>
</link:linkbase>
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How are headers labelled?
38
<link:linkbase (…)><gen:link xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
<link:loc xlink:type="locator" xlink:href="f_01.01-rend.xml#eba_tF_01.01" xlink:label="loc_eba_tF_01.01" /><label:label xlink:type="resource" xlink:label="label_eba_tF_01.01" xml:lang="en" xlink:role="http://www.xbrl.org/2008/role/label">F 01.01</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_eba_tF_01.01" xlink:to="label_eba_tF_01.01" /><label:label xlink:type="resource" xlink:label="label_eba_tF_01.01_1" xml:lang="en"
xlink:role="http://www.xbrl.org/2008/role/verboseLabel">F01.01 Balance Sheet Statement [Statement of Financial Position]: Assets </label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_eba_tF_01.01" xlink:to="label_eba_tF_01.01_1" />
<link:loc xlink:type="locator" xlink:href="f_01.01-rend.xml#eba_a1" xlink:label="loc_eba_a1" /><label:label xlink:type="resource" xlink:label="label_eba_a1" xml:lang="en"
xlink:role="http://www.xbrl.org/2008/role/label">Assets</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_eba_a1" xlink:to="label_eba_a1" />
<link:loc xlink:type="locator" xlink:href="f_01.01-rend.xml#eba_c17737" xlink:label="loc_eba_c17737" /><label:label xlink:type="resource" xlink:label="label_eba_c17737" xml:lang="en" xlink:role="http://www.xbrl.org/2008/role/label">Carrying amount</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_eba_c17737" xlink:to="label_eba_c17737" />
</gen:link></link:linkbase>
<link:linkbase (…)><gen:link xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
<link:loc xlink:type="locator" xlink:href="f_01.01- rend.xml#eba_tF_01.01" xlink:label="loc_eba_tF_01.01" /><label:label xlink:type="resource" xml:lang="en" xlink:label="label_eba_tF_01.01"
xlink:role="http://www.eurofiling.info/xbrl/role/filing-indicator-code">F 01.01</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label"
xlink:from="loc_eba_tF_01.01" xlink:to="label_eba_tF_01.01" />
<link:loc xlink:type="locator" xlink:href="f_01.01- rend.xml#eba_c17737" xlink:label="loc_ eba_c17737 " /><label:label xlink:type="resource" xlink:label="label_ eba_c17737" xml:lang="en"
xlink:role="http://www.eurofiling.info/xbrl/role/rc-code">010</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label"
xlink:from="loc_ eba_c17737" xlink:to="label_ eba_c17737" /><label:label xlink:type="resource" xlink:label="label_eba_c17737_1" xml:lang="en"
xlink:role="http://www.eba.europa.eu/xbrl/role/dpm-db-id">17737</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label"
xlink:from="loc_eba_c17737" xlink:to="label_eba_c17737_1" />
</gen:link></link:linkbase>
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How are the hypercubes declared?
39
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How are the validations defined?
40
<validation:assertionSet xlink:type="resource" xlink:label="assertionSet" id="assertionSet1" /><link:loc xlink:type="locator" xlink:href="../tab/p_02.06/p_02.06-rend.xml#eba_tP_02.06" xlink:label="loc_eba_tP_02.06" /><gen:arc xlink:type="arc" xlink:arcrole="http://www.eurofiling.info/xbrl/arcrole/applies-to-table" xlink:from="assertionSet" xlink:to="loc_eba_tP_02.06" /><link:loc xlink:type="locator" xlink:href="../tab/p_01.01/p_01.01-rend.xml#eba_tP_01.01" xlink:label="loc_eba_tP_01.01" /><gen:arc xlink:type="arc" xlink:arcrole="http://www.eurofiling.info/xbrl/arcrole/applies-to-table" xlink:from="assertionSet" xlink:to="loc_eba_tP_01.01" /><link:loc xlink:type="locator" xlink:href="vr-v4141_m.xml#eba_v4141_m" xlink:label="loc_eba_v4141_m" /><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="assertionSet" xlink:to="loc_eba_v4141_m" /><link:loc xlink:type="locator" xlink:href="vr-v4142_m.xml#eba_v4142_m" xlink:label="loc_eba_v4142_m" /><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="assertionSet" xlink:to="loc_eba_v4142_m" /><link:loc xlink:type="locator" xlink:href="vr-v4143_m.xml#eba_v4143_m" xlink:label="loc_eba_v4143_m" /><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="assertionSet" xlink:to="loc_eba_v4143_m" />
<va:valueAssertion xlink:type="resource" xlink:label="eba_v4141_m" test="iaf:numeric-less-equal-than(iaf:sum($a), iaf:sum(($b, $c)))" aspectModel="dimensional"implicitFiltering="true" id="eba_v4141_m" />
<link:loc xlink:type="locator" xlink:href="vr-v4141_m.xml#eba_v4141_m" xlink:label="loc_eba_v4141_m" /><msg:message xlink:type="resource" xlink:label="eba_v4141_m" xml:lang="en" xlink:role="http://www.xbrl.org/2010/role/message">v4141_m: [P 02.06 (c010-050)] sum({{P 02.06, r010, (sNNN)}}) <= {{P 01.01, r040}} + {{P 01.01, r110}}</msg:message><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="loc_eba_v4141_m" xlink:to="eba_v4141_m" />
<link:loc xlink:type="locator" xlink:href="vr-v4141_m.xml#eba_v4141_m" xlink:label="loc_eba_v4141_m" /><label:label xlink:type="resource" xlink:label="label_eba_v4141_m" xml:lang="en" xlink:role="http://www.xbrl.org/2008/role/label">v4141_m: [P 02.06 (c010-050)] sum({P 02.06, r010, (sNNN)}) <= {P 01.01, r040} + {P 01.01, r110}</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_eba_v4141_m" xlink:to="label_eba_v4141_m" />
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How are the modules defined?
41
<?xml version="1.0" encoding="utf-8"?><?taxonomy-version 2.2.0.0?><!--(C) EBA--><xs:schema xmlns:eba_mod_COREP_LCR_Con="http://www.eba.europa.eu/xbrl/crr/fws/corep/its-2015-04/2015-08-31/mod/COREP_LCR_Con" (...)/>(...)
<xs:import namespace="http://www.eurofiling.info/xbrl/ext/filing-indicators" schemaLocation="http://www.eurofiling.info/eu/fr/xbrl/ext/filing-indicators.xsd" /><xs:annotation>
<xs:appinfo><link:linkbaseRef xlink:href="../../../../../dict/met/met-def.xml" (...) /><link:linkbaseRef xlink:href="corep_lcr_con-find-prec.xml" (...) /><link:linkbaseRef xlink:href="corep_lcr_con-lab-en.xml" (...) /><link:linkbaseRef xlink:href="corep_lcr_con-lab-codes.xml" (...) /><link:linkbaseRef xlink:href="corep_lcr_con-pre.xml" (...) /><link:linkbaseRef xlink:href="../val/params.xml" (...) /><link:linkbaseRef xlink:href="../val/params-lab-en.xml" (...) /><link:linkbaseRef xlink:href="../val/find-params.xml" (...) /><link:linkbaseRef xlink:href="../val/aset-c_00.01.xml" (...) /><link:linkbaseRef xlink:href="../val/aset-c_51.00.a.xml" (...) />(...)<link:linkbaseRef xlink:href="../val/vr-e4428_e-lab-en.xml" (...) /><link:linkbaseRef xlink:href="../val/vr-e4428_e-err-en.xml" (...) /><link:linkbaseRef xlink:href="../val/vr-e4431_e-lab-en.xml" (...) /><link:linkbaseRef xlink:href="../val/vr-e4431_e-err-en.xml" (...) />(...)
</xs:appinfo></xs:annotation><xs:import namespace="http://www.eba.europa.eu/xbrl/crr/fws/corep/its-2015-04/2015-08-31/tab/C_00.01" schemaLocation="../tab/c_00.01/c_00.01.xsd" /><xs:import namespace="http://www.eba.europa.eu/xbrl/crr/fws/corep/its-2015-04/2015-08-31/tab/C_51.00.a" schemaLocation="../tab/c_51.00.a/c_51.00.a.xsd" /><xs:import namespace="http://www.eba.europa.eu/xbrl/crr/fws/corep/its-2015-04/2015-08-31/tab/C_51.00.b" schemaLocation="../tab/c_51.00.b/c_51.00.b.xsd" />(...)<xs:element name="COREP_LCR_Con" type="model:moduleType"
substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="instant" model:creationDate="2015-08-31" id="eba_COREP_LCR_Con" /></xs:schema>
<link:loc xlink:type="locator" xlink:href="corep_lcr_con.xsd#eba_COREP_LCR_Con" xlink:label="loc_eba_COREP_LCR_Con" /><link:label xlink:type="resource" xlink:label="label_eba_COREP_LCR_Con" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label">Liquidity Coverage - COREP, Consolidated (Prudential scope)</link:label><link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eba_COREP_LCR_Con" xlink:to="label_eba_COREP_LCR_Con" />
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How does it look in the instance document?
42
<?xml version="1.0" encoding="utf-8"?><xbrl xmlns="http://www.xbrl.org/2003/instance"
xmlns:eba_BA="http://www.eba.europa.eu/xbrl/crr/dict/dom/BA"xmlns:eba_MC="http://www.eba.europa.eu/xbrl/crr/dict/dom/MC"xmlns:eba_PL="http://www.eba.europa.eu/xbrl/crr/dict/dom/PL"xmlns:eba_dim="http://www.eba.europa.eu/xbrl/crr/dict/dim"xmlns:eba_met="http://www.eba.europa.eu/xbrl/crr/dict/met"xmlns:iso4217="http://www.xbrl.org/2003/iso4217"xmlns:link="http://www.xbrl.org/2003/linkbase"xmlns:xbrldi="http://xbrl.org/2006/xbrldi"xmlns:xlink="http://www.w3.org/1999/xlink">
<link:schemaRefxlink:href="http://www.eba.europa.eu/eu/fr/xbrl/crr/fws/finrep/its-2013-03/2014-03-31/mod/finrep_con_gaap.xsd"xlink:type="simple"/><context id="c-01">
<entity><identifier scheme="http://standards.iso.org/iso/17442">KGCEPHLVVKVRZYO1T647</identifier>
</entity><period>
<instant>2014-06-31</instant></period><scenario>
<xbrldi:explicitMember dimension="eba_dim:APL">eba_PL:x20</xbrldi:explicitMember><xbrldi:explicitMember dimension="eba_dim:BAS">eba_BA:x6</xbrldi:explicitMember><xbrldi:explicitMember dimension="eba_dim:MCY">eba_MC:x130</xbrldi:explicitMember>
</scenario></context><unit id="u-01">
<measure>iso4217:EUR</measure></unit>
<eba_met:mi53 contextRef="c-01" decimals="0" unitRef="u-01">120800</eba_met:mi53></xbrl>
Copyright © Business Reporting – Advisory Group
What are the filing indicators?
43
<variable:parameter xlink:type="resource" xlink:label="F_01.01" name="find:tF_01.01"select="find:fIndicators/find:filingIndicator[not(@find:filed) or @find:filed != false()] = 'F_01.01'"as="xs:boolean" id="F_01.01" />
<variable:parameter xlink:type="resource" xlink:label="F_01.02" name="find:tF_01.02"select="find:fIndicators/find:filingIndicator[not(@find:filed) or @find:filed != false()] = 'F_01.02'"as="xs:boolean" id="F_01.02" />
<variable:parameter xlink:type="resource" xlink:label="F_04.04" name="find:tF_04.04"select=" find:fIndicators/find:filingIndicator[not(@find:filed) or @find:filed != false()] = 'F_04.04'"as="xs:boolean" id="F_04.04" />
<variable:precondition xlink:type="resource" xlink:label="findPrec_2" test="$find:tF_01.01 or $find:tF_04.04" /><link:loc xlink:type="locator" xlink:href=" ../val/vr-v0067_h.xml#eba_v0067_h" xlink:label="loc_eba_v0067_h" /><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set-precondition"
xlink:from="loc_eba_v0067_h" xlink:to="findPrec_2" />
<find:fIndicators><find:filingIndicator contextRef="c">F_01.01</find:filingIndicator><find:filingIndicator contextRef="c" find:filed="false">F_04.04</find:filingIndicator>
</find:fIndicators>
.xbrl
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What are the MD and HD versions of EIOPA Solvency 2 XBRL Taxonomy?
44
Cross-sector
Solvency 2 – Moderately Dimensional Solvency 2 – Highly dimensional
Solvency 2 – common
dictionary(financial terms)
templates(information
requirements in tabular format)
reporting analysis
• 1:1 representation of a model• complete and consistent• support mapping to internal system structures• supports versioning and change management
• simpler model (and XBRL taxonomy/instance document)
• better performance (smaller files, simpler validation rules, faster processing and validation)
Metric(data type and semantics of Dimension A and Member 1 and Dimension B and Member 2)
Metric (data type)
Dimension A: Member 1
Dimension B: Member 2
Dimension X: Member M
Dimension Y: Member N
Dimension X: Member M
Dimension Y: Member N
MD(moderately dimensional)
HD(highly
dimensional)
Tables in taxonomy are only available in MD version.
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What are the Solvency II XBRL Taxonomy Versions and Modules?
45
<?xml version="1.0" encoding="utf-8"?><?officialURI http://eiopa.europa.eu/eu/xbrl/s2md/fws/solvency/solvency2/2015-10-21/mod/ars.xsd?><?taxonomy-version 2.0.1?><?taxonomy-date 2015-10-21?><xs:schema (...)> (...)
<xs:import namespace="http://eiopa.europa.eu/xbrl/ext/filing-indicators" schemaLocation="../../../../../../ext/filing-indicators.xsd" /><xs:annotation>
<xs:appinfo>(...)<link:linkbaseRef xlink:href="../val/find-params.xml" (...) />(...)<link:linkbaseRef xlink:href="../val/aset-s.02.01.01.01.xml" (...) /><link:linkbaseRef xlink:href="../val/aset-s.02.01.01.01_s.06.02.01.01_s.06.02.01.02.xml" (...) />(...)<link:linkbaseRef xlink:href="../val/vr-bv103-1-lab-en.xml" (...) /> <link:linkbaseRef xlink:href="../val/vr-bv103-1-err-en.xml" (...) /><link:linkbaseRef xlink:href="../val/vr-bv104-1-lab-en.xml" (...) /> <link:linkbaseRef xlink:href="../val/vr-bv104-1-err-en.xml" (...) />(...)<link:linkbaseRef xlink:href="../val/vr-tv5.xml" (...) /><link:linkbaseRef xlink:href="../val/vr-tv5-lab-en.xml" (...) /><link:linkbaseRef xlink:href="../val/vr-tv5-err-en.xml" (...) />(...)
</xs:appinfo></xs:annotation><xs:import schemaLocation="../tab/s.02.01.01.01/s.02.01.01.01.xsd" namespace="http://eiopa.europa.eu/xbrl/s2md/fws/solvency/solvency2/2015-10-21/tab/S.02.01.01.01"/>(...)<xs:import schemaLocation="../tab/s.06.01.01.01/s.06.01.01.01.xsd" namespace="http://eiopa.europa.eu/xbrl/s2md/fws/solvency/solvency2/2015-10-21/tab/S.06.01.01.01" /><xs:import schemaLocation="../tab/s.06.02.01.01/s.06.02.01.01.xsd" namespace="http://eiopa.europa.eu/xbrl/s2md/fws/solvency/solvency2/2015-10-21/tab/S.06.02.01.01" /><xs:import schemaLocation="../tab/s.06.02.01.02/s.06.02.01.02.xsd" namespace="http://eiopa.europa.eu/xbrl/s2md/fws/solvency/solvency2/2015-10-21/tab/S.06.02.01.02" />(...)<xs:element name="ars" type="model:moduleType" substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="instant"
model:creationDate="2015-10-21" id="s2md_ars" /></xs:schema>
Copyright © Business Reporting – Advisory Group
What are the Solvency II XBRL Taxonomy Tables?
46
S.02.01.01.01 Balance sheet
Copyright © Business Reporting – Advisory Group
How are the tables rendered?
47
Copyright © Business Reporting – Advisory Group
How is the table structure defined (1)?
48
<table:table xlink:type="resource" xlink:label="s2md_tS.02.01.01.01" id="s2md_tS.02.01.01.01" /><table:tableBreakdownArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2014/table-breakdown"
xlink:from="s2md_tS.02.01.01.01" xlink:to="s2md_a1" axis="x" order="1" /><table:breakdown xlink:type="resource" xlink:label="s2md_a1" parentChildOrder="parent-first" id="s2md_a1" /><table:breakdownTreeArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2014/breakdown-tree"
xlink:from="s2md_a1" xlink:to="s2md_a1.root" order="0" /><table:ruleNode xlink:type="resource" xlink:label="s2md_a1.root" abstract="true" merge="true" id="s2md_a1.root" /><table:definitionNodeSubtreeArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2014/definition-node-subtree"
xlink:from="s2md_a1.root" xlink:to="s2md_c617" order="1" /><table:ruleNode xlink:type="resource" xlink:label="s2md_c617" id="s2md_c617">
<formula:explicitDimensiondimension="s2c_dim:VG"><formula:member><formula:qname>s2c_AM:x80</formula:qname></formula:member>
</formula:explicitDimension></table:ruleNode>
S.02.01.01.01 Balance sheet
<link:loc xlink:type="locator" xlink:href="s.02.01.01.01-rend.xml#s2md_c617" xlink:label="loc_s2md_c617" /><label:label xlink:type="resource" xlink:label="label_s2md_c617" xml:lang="en"
xlink:role="http://www.eurofiling.info/xbrl/role/rc-code">C0010</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_s2md_c617" xlink:to="label_s2md_c617" />
<link:loc xlink:type="locator" xlink:href="s.02.01.01.01-rend.xml#s2md_tS.02.01.01.01" xlink:label="loc_s2md_tS.02.01.01.01" /><label:label xlink:type="resource" xlink:label="label_s2md_tS.02.01.01.01_1" xml:lang="en"
xlink:role="http://www.xbrl.org/2008/role/verboseLabel">S.02.01.01.01 Balance sheet</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label"
xlink:from="loc_s2md_tS.02.01.01.01" xlink:to="label_s2md_tS.02.01.01.01_1" />(...)<link:loc xlink:type="locator" xlink:href="s.02.01.01.01-rend.xml#s2md_c617" xlink:label="loc_s2md_c617" /><label:label xlink:type="resource" xlink:label="label_s2md_c617" xml:lang="en"
xlink:role="http://www.xbrl.org/2008/role/label">Solvency II value</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_s2md_c617" xlink:to="label_s2md_c617" />
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How is the table structure defined (2)?
49
S.02.01.01.01 Balance sheet
<link:loc xlink:type="locator" xlink:href="s.02.01.01.01-rend.xml#s2md_c641" xlink:label="loc_s2md_c641" /><label:label xlink:type="resource" xlink:label="label_s2md_c641" xml:lang="en"
xlink:role="http://www.eurofiling.info/xbrl/role/rc-code">R0220</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_s2md_c641" xlink:to="label_s2md_c641" />(...)<link:loc xlink:type="locator" xlink:href="s.02.01.01.01-rend.xml#s2md_tS.02.01.01.01" xlink:label="loc_s2md_tS.02.01.01.01" /><label:label xlink:type="resource" xlink:label="label_s2md_tS.02.01.01.01_1" xml:lang="en"
xlink:role="http://www.eurofiling.info/xbrl/role/filing-indicator-code">S.02.01</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_s2md_tS.02.01.01.01"
xlink:to="label_s2md_tS.02.01.01.01_1" />
<link:loc xlink:type="locator" xlink:href="s.02.01.01.01-rend.xml#s2md_c641" xlink:label="loc_s2md_c641" /><label:label xlink:type="resource" xlink:label="label_s2md_c641" xml:lang="en"
xlink:role="http://www.xbrl.org/2008/role/label">Assets held for index-linked and unit-linked contracts</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_s2md_c641" xlink:to="label_s2md_c641" />
<table:table xlink:type="resource" xlink:label="s2md_tS.02.01.01.01" id="s2md_tS.02.01.01.01" /><table:tableBreakdownArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2014/table-breakdown"
xlink:from="s2md_tS.02.01.01.01" xlink:to="s2md_a2" axis="y" order="2" /><table:breakdown xlink:type="resource" xlink:label="s2md_a2" parentChildOrder="parent-first" id="s2md_a2" /><table:breakdownTreeArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2014/breakdown-tree"
xlink:from="s2md_a2" xlink:to="s2md_a2.root" order="0" /><table:ruleNode xlink:type="resource" xlink:label="s2md_a2.root" abstract="true" merge="true" id="s2md_a2.root" /><table:definitionNodeSubtreeArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2014/definition-node-subtree"xlink:from="s2md_a2.root" xlink:to="s2md_c619" order="1" /><table:ruleNode xlink:type="resource" xlink:label="s2md_c619" abstract="true" id="s2md_c619" /><table:definitionNodeSubtreeArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2014/definition-node-subtree" xlink:from="s2md_c619"xlink:to="s2md_c641" order="8" /><table:ruleNode xlink:type="resource" xlink:label="s2md_c641" id="s2md_c641">
<formula:concept> <formula:qname>s2md_met:mi263</formula:qname> </formula:concept><formula:explicitDimension dimension="s2c_dim:BL">
<formula:member> <formula:qname>s2c_LB:x119</formula:qname> </formula:member></formula:explicitDimension>
</table:ruleNode>
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How to find which cells are reportable?
50
S.02.01.01.01 Balance sheet<link:definitionLink xlink:type="extended"
xlink:role="http://eiopa.europa.eu/xbrl/s2md/role/fws/solvency/solvency2/2015-10-21/tab/S.02.01.01.01/11"><link:loc xlink:type="locator" xlink:href="../../../../../../dict/met/met.xsd#s2md_mi263" xlink:label="loc_s2md_mi263" /><link:loc xlink:type="locator" xlink:href="http://www.eurofiling.info/eu/fr/xbrl/ext/model.xsd#hyp" xlink:label="loc_hyp" />(…)<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all"
xlink:from="loc_s2md_mi263" xlink:to="loc_hyp" xbrldt:closed="true" xbrldt:contextElement="scenario" order="3" /><link:loc xlink:type="locator" xlink:href="../../../../../../../s2c/dict/dim/dim.xsd#s2c_VG" xlink:label="loc_s2c_VG" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension"
xlink:from="loc_hyp" xlink:to="loc_s2c_VG" order="1" /><link:loc xlink:type="locator" xlink:href="../../../../../../../s2c/dict/dom/exp.xsd#s2c_AM" xlink:label="loc_s2c_AM" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain"
xlink:from="loc_s2c_VG" xlink:to="loc_s2c_AM" xbrldt:usable="false" order="1" /><link:loc xlink:type="locator" xlink:href="../../../../../../../s2c/dict/dom/am/mem.xsd#s2c_x80" xlink:label="loc_s2c_x80" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"
xlink:from="loc_s2c_AM" xlink:to="loc_s2c_x80" order="1" /><link:loc xlink:type="locator" xlink:href="../../../../../../../s2c/dict/dom/am/mem.xsd#s2c_x84" xlink:label="loc_s2c_x84" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"
xlink:from="loc_s2c_AM" xlink:to="loc_s2c_x84" order="2" /><link:loc xlink:type="locator" xlink:href="../../../../../../../s2c/dict/dim/dim.xsd#s2c_BL" xlink:label="loc_s2c_BL" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension"
xlink:from="loc_hyp" xlink:to="loc_s2c_BL" order="2" /><link:loc xlink:type="locator" xlink:href="../../../../../../../s2c/dict/dom/exp.xsd#s2c_LB" xlink:label="loc_s2c_LB" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain"
xlink:from="loc_s2c_BL" xlink:to="loc_s2c_LB" xbrldt:usable="false" order="1" /><link:loc xlink:type="locator" xlink:href="../../../../../../../s2c/dict/dom/lb/mem.xsd#s2c_x119" xlink:label="loc_s2c_x119" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"xlink:from="loc_s2c_LB" xlink:to="loc_s2c_x119" order="1" />(…)
</link:definitionLink>
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How are the metrics and dimensions defined?
51
<xs:element name="mi263" id="s2md_mi263" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="instant" nillable="true" model:creationDate="2014-07-07"model:modificationDate="2015-07-31" />
<link:loc xlink:type="locator" xlink:href="met.xsd#s2md_mi263" xlink:label="loc_s2md_mi263" /><link:label xlink:type="resource" xlink:label="label_s2md_mi263" xml:lang="en"
xlink:role="http://www.xbrl.org/2003/role/label">Metric: Monetary|BC/Assets|AS/Property, plant and equipment, Cash, Derivatives, Bonds, Equity instruments, Participations and related undertakings, Deposits other than reinsurance deposits, Collective investments undertakings, Other investments|IO/Investment</link:label>
<link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_s2md_mi263" xlink:to="label_s2md_mi263" />
<metric label="Metric: Monetary|BC/Assets|AS/Property, plant and equipment, Cash, Derivatives, Bonds, Equity instruments, Participations and related undertakings, Deposits other than reinsurance deposits, Collective investments undertakings, Other investments|IO/Investment" name="s2md_met:mi263">
<HDMetric label="Monetary" name="s2hd_met:mi1"/><dimension label="Basic concepts" name="s2c_dim:BC">
<domainMember label="Assets" name="s2c_BC:x3"/></dimension><dimension label="Type of assets" name="s2c_dim:AS">
<domainMember label="Property, plant and equipment, Cash, Derivatives, Bonds, Equity instruments, Participations and related undertakings, Deposits other than reinsurance deposits, Collective investments undertakings, Other investments" name="s2c_MC:x190"/>
</dimension><dimension label="Investment or own use" name="s2c_dim:IO">
<domainMember label="Investment" name="s2c_PU:x7"/></dimension>
</metric>
<xs:element name="VG" id="s2c_VG" abstract="true" substitutionGroup="xbrldt:dimensionItem" type="xbrli:stringItemType" xbrli:periodType="instant" nillable="true" model:creationDate="2014-07-07" />
<link:loc xlink:type="locator" xlink:href="dim.xsd#s2c_VG" xlink:label="loc_s2c_VG" /><link:label xlink:type="resource" xlink:label="label_s2c_VG" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label">Valuation general</link:label><link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_s2c_VG" xlink:to="label_s2c_VG" />
<link:loc xlink:type="locator" xlink:href="dim.xsd#s2c_VG" xlink:label="loc_s2c_VG" /> <link:loc xlink:type="locator" xlink:href="../dom/exp.xsd#s2c_AM" xlink:label="loc_s2c_AM" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_s2c_VG" xlink:to="loc_s2c_AM" xbrldt:usable="false" /><link:loc xlink:type="locator" xlink:href="../dom/am/mem.xsd#s2c_x0" xlink:label="loc_s2c_x0_2" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_s2c_VG" xlink:to="loc_s2c_x0_2" />
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How are the domains defined?
52
<xs:element name="AM" id="s2c_AM"abstract="true" substitutionGroup="xbrli:item" type="model:explicitDomainType" xbrli:periodType="instant" nillable="true" model:creationDate="2014-07-07" />
<link:loc xlink:type="locator" xlink:href="exp.xsd#s2c_AM" xlink:label="loc_s2c_AM" /><link:label xlink:type="resource" xlink:label="label_s2c_AM" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label">Amount types</link:label><link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_s2c_AM" xlink:to="label_s2c_AM" />
<xs:element name="ID" type="xs:string" model:creationDate="2014-07-07" id="s2c_ID" nillable="true" />
<link:loc xlink:type="locator" xlink:href="typ.xsd#s2c_ID" xlink:label="loc_s2c_ID" /><label:label xlink:type="resource" xlink:label="label_s2c_ID" xml:lang="en" xlink:role="http://www.xbrl.org/2008/role/label">Codes</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_s2c_ID" xlink:to="label_s2c_ID" />
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How are the members and hierarchies defined?
53
<xs:element name="x80" substitutionGroup="xbrli:item" abstract="true" type="nonnum:domainItemType" xbrli:periodType="instant" model:creationDate="2014-07-07" id="s2c_x80" />
<link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x80" xlink:label="loc_s2c_x80" /><link:label xlink:type="resource" xlink:label="label_s2c_x80" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label">Solvency II</link:label><link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_s2c_x80" xlink:to="label_s2c_x80" />
<link:loc xlink:type="locator" xlink:href="../exp.xsd#s2c_AM" xlink:label="loc_s2c_AM" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x80" xlink:label="loc_s2c_x80" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_s2c_AM" xlink:to="loc_s2c_x80" order="80" />
<link:loc xlink:type="locator" xlink:href="hier.xsd#s2c_1" xlink:label="loc_s2c_AM_1." /><label:label xlink:type="resource" xlink:label="label_s2c_AM_1." xml:lang="en" xlink:role="http://www.xbrl.org/2008/role/label">Valuation general</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_s2c_AM_1." xlink:to="label_s2c_AM_1." /><label:label xlink:type="resource" xlink:label="label_s2c_AM_1._1" xml:lang="en" xlink:role="http://www.xbrl.org/2008/role/verboseLabel">,VG</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_s2c_AM_1." xlink:to="label_s2c_AM_1._1" /><link:loc xlink:type="locator" xlink:href="hier.xsd#s2c_2" xlink:label="loc_s2c_AM_2." />
<link:roleType roleURI="http://eiopa.europa.eu/xbrl/s2c/role/dict/dom/AM/1" id="s2c_1">
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How are the hierarchies constructed?
54
<link:definitionLink xlink:type="extended" xlink:role="http://eiopa.europa.eu/xbrl/s2c/role/dict/dom/AM/1"><link:loc xlink:type="locator" xlink:href="../exp.xsd#s2c_AM" xlink:label="loc_s2c_AM" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x84" xlink:label="loc_s2c_x84" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"
xlink:from="loc_s2c_AM" xlink:to="loc_s2c_x84" order="1" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x45" xlink:label="loc_s2c_x45" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"
xlink:from="loc_s2c_x84" xlink:to="loc_s2c_x45" order="1" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x50" xlink:label="loc_s2c_x50" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"
xlink:from="loc_s2c_x84" xlink:to="loc_s2c_x50" order="2" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x95" xlink:label="loc_s2c_x95" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"
xlink:from="loc_s2c_AM" xlink:to="loc_s2c_x95" order="2" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x80" xlink:label="loc_s2c_x80" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"
xlink:from="loc_s2c_x95" xlink:to="loc_s2c_x80" order="1" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x5" xlink:label="loc_s2c_x5" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"
xlink:from="loc_s2c_x80" xlink:to="loc_s2c_x5" order="1" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x81" xlink:label="loc_s2c_x81" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"
xlink:from="loc_s2c_x80" xlink:to="loc_s2c_x81" order="2" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x72" xlink:label="loc_s2c_x72" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"
xlink:from="loc_s2c_x95" xlink:to="loc_s2c_x72" order="2" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x121" xlink:label="loc_s2c_x121" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"
xlink:from="loc_s2c_x72" xlink:to="loc_s2c_x121" order="1" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x24" xlink:label="loc_s2c_x24" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"
xlink:from="loc_s2c_AM" xlink:to="loc_s2c_x24" order="3" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x85" xlink:label="loc_s2c_x85" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"
xlink:from="loc_s2c_AM" xlink:to="loc_s2c_x85" order="4" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x130" xlink:label="loc_s2c_x130" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"
xlink:from="loc_s2c_AM" xlink:to="loc_s2c_x130" order="5" /></link:definitionLink>
<link:calculationLink xlink:type="extended" xlink:role="http://eiopa.europa.eu/xbrl/s2c/role/dict/dom/AM/1"><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x80" xlink:label="loc_s2c_x80" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x5" xlink:label="loc_s2c_x5" /><link:calculationArc xlink:type="arc"
xlink:arcrole="http://www.eurofiling.info/xbrl/arcrole/complete-breakdown"xlink:from="loc_s2c_x80" xlink:to="loc_s2c_x5" weight="1" order="1" />
<link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x81" xlink:label="loc_s2c_x81" /><link:calculationArc xlink:type="arc"
xlink:arcrole="http://www.eurofiling.info/xbrl/arcrole/complete-breakdown"xlink:from="loc_s2c_x80" xlink:to="loc_s2c_x81" weight="1" order="2" />
</link:calculationLink>
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How do the enumerated metrics refer to hierarchies?
55
<xs:element name="ei1687" id="s2md_ei1687"type="enum:enumerationItemType" substitutionGroup="xbrli:item" xbrli:periodType="instant" nillable="true"model:creationDate="2015-07-31" model:modificationDate="2015-09-30"enum:domain="s2c_exp:AM" enum:linkrole="http://eiopa.europa.eu/xbrl/s2c/role/dict/dom/AM/11" />
<link:loc xlink:type="locator" xlink:href="met.xsd#s2md_ei1687" xlink:label="loc_s2md_ei1687" /><link:label xlink:type="resource" xlink:label="label_s2md_ei1687" xml:lang="en"
xlink:role="http://www.xbrl.org/2003/role/label">Metric: Accounting standards (Full scope)</link:label><link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_s2md_ei1687" xlink:to="label_s2md_ei1687" />
<link:definitionLink xlink:type="extended" xlink:role="http://eiopa.europa.eu/xbrl/s2c/role/dict/dom/AM/11"><link:loc xlink:type="locator" xlink:href="../exp.xsd#s2c_AM" xlink:label="loc_s2c_AM" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x45" xlink:label="loc_s2c_x45" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_s2c_AM" xlink:to="loc_s2c_x45" order="1" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x50" xlink:label="loc_s2c_x50" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_s2c_AM" xlink:to="loc_s2c_x50" order="2" />
</link:definitionLink>
<link:label xlink:type="resource" xlink:label="label_s2c_x45" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label">IFRS</link:label><link:label xlink:type="resource" xlink:label="label_s2c_x50" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label">Local GAAP</link:label>
<link:labelLink xlink:type="extended" xlink:role="http://eiopa.europa.eu/xbrl/s2c/role/dict/dom/AM/11"><link:label xlink:type="resource" xlink:label="label_s2c_x45" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label">1 - IFRS</link:label><link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_s2c_x45" xlink:to="label_s2c_x45" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x50" xlink:label="loc_s2c_x50" /><link:label xlink:type="resource" xlink:label="label_s2c_x50" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label">2 - Local GAAP</link:label><link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_s2c_x50" xlink:to="label_s2c_x50" />
</link:labelLink>
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How are the validations defined?
56
<va:valueAssertion xlink:type="resource" xlink:label="s2md_BV104-1" test="iaf:numeric-equal(iaf:sum(($a, $b)), $c)"aspectModel="dimensional" implicitFiltering="true" id="s2md_BV104-1" />
(...)<variable:factVariable xlink:type="resource" xlink:label="s2md_BV104-1.a" bindAsSequence="false" fallbackValue="0" id="s2md_BV104-1.a" /><variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="s2md_BV104-1" xlink:to="s2md_BV104-1.a" name="a" order="1" /><variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
xlink:from="s2md_BV104-1.a" xlink:to="s2md_BV104-1.a.f5" cover="true" complement="false" order="1" /><cf:conceptName xlink:type="resource" xlink:label="s2md_BV104-1.a.f5" id="s2md_BV104-1.a.f5">
<cf:concept><cf:qname>s2md_met:mi357</cf:qname></cf:concept></cf:conceptName><variable:factVariable xlink:type="resource" xlink:label="s2md_BV104-1.b" bindAsSequence="false" fallbackValue="0" id="s2md_BV104-1.b" /><variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="s2md_BV104-1"
xlink:to="s2md_BV104-1.b" name="b" order="2" /><variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
xlink:from="s2md_BV104-1.b" xlink:to="s2md_BV104-1.b.f12" cover="true" complement="false" order="1" /><cf:conceptName xlink:type="resource" xlink:label="s2md_BV104-1.b.f12" id="s2md_BV104-1.b.f12">
<cf:concept><cf:qname>s2md_met:mi358</cf:qname></cf:concept></cf:conceptName><variable:factVariable xlink:type="resource" xlink:label="s2md_BV104-1.c" bindAsSequence="false" fallbackValue="0" id="s2md_BV104-1.c" /><variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="s2md_BV104-1"
xlink:to="s2md_BV104-1.c" name="c" order="3" /><variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
xlink:from="s2md_BV104-1.c" xlink:to="s2md_BV104-1.c.f19" cover="true" complement="false" order="1" /><cf:conceptName xlink:type="resource" xlink:label="s2md_BV104-1.c.f19" id="s2md_BV104-1.c.f19">
<cf:concept><cf:qname>s2md_met:mi356</cf:qname></cf:concept></cf:conceptName>
<msg:message xlink:type="resource" xlink:label="s2md_BV104-1" xml:lang="en" xlink:role="http://www.xbrl.org/2010/role/message">BV104-1: {{S.02.01.01.01, r0800,c0010}} + {{S.02.01.01.01, r0810,c0010}} = {{S.02.02.01.01, r0150,c0020}} </msg:message><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="loc_s2md_BV104-1" xlink:to="s2md_BV104-1" />
<label:label xlink:type="resource" xlink:label="label_s2md_BV104-1" xml:lang="en" xlink:role="http://www.xbrl.org/2008/role/label">BV104: The "Financial liabilities" reported in template S.02.01 -Balance Sheet is diferent from "Financial liabilities in all currencies" reported in template S.02.02 - Assets and liabilities by currency. -->Template 1: S.02.01; Template 2: S.02.02; Expression: {S.02.01, r0800,c0010}+{S.02.01, r0810,c0010}={S.02.02, r0150,c0020}</label:label>
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How are the validation rules assigned to tables and modules?
57
<variable:parameter xlink:type="resource" xlink:label="S.02.01" name="find:tS.02.01"select="find:fIndicators/find:filingIndicator[not(@find:filed) or @find:filed != false()] = 'S.02.01'" as="xs:boolean" id="S.02.01" />
<variable:parameter xlink:type="resource" xlink:label="S.02.02" name="find:tS.02.02"select="find:fIndicators/find:filingIndicator[not(@find:filed) or @find:filed != false()] = 'S.02.02'" as="xs:boolean" id="S.02.02" />
<link:loc xlink:type="locator" xlink:href="../val/vr-bv104-1.xml#s2md_BV104-1" xlink:label="loc_s2md_BV104-1" /><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set-precondition" xlink:from="loc_s2md_BV104-1" xlink:to="findPrec_2" /><variable:precondition xlink:type="resource" xlink:label="findPrec_2" test="( $find:tS.02.01 and $find:tS.02.02 )" />
(…)<xbrli:context id="c1">
<xbrli:entity><xbrli:identifier scheme="http://standards.iso.org/iso/17442">123</xbrli:identifier>
</xbrli:entity><xbrli:period><xbrli:instant>2015-12-31</xbrli:instant></xbrli:period>
</xbrli:context><find:fIndicators>
<find:filingIndicator contextRef="c1">S.02.01</find:filingIndicator><find:filingIndicator contextRef="c1">S.02.02</find:filingIndicator>
</find:fIndicators>(…)
<validation:assertionSet xlink:type="resource" xlink:label="assertionSet" id="assertionSet1" /><link:loc xlink:type="locator" xlink:href="../tab/s.02.01.01.01/s.02.01.01.01-rend.xml#s2md_tS.02.01.01.01" xlink:label="loc_s2md_tS.02.01.01.01" /><gen:arc xlink:type="arc" xlink:arcrole="http://www.eurofiling.info/xbrl/arcrole/applies-to-table" xlink:from="assertionSet" xlink:to="loc_s2md_tS.02.01.01.01" /><link:loc xlink:type="locator" xlink:href="../tab/s.02.02.01.01/s.02.02.01.01-rend.xml#s2md_tS.02.02.01.01" xlink:label="loc_s2md_tS.02.02.01.01" /><gen:arc xlink:type="arc" xlink:arcrole="http://www.eurofiling.info/xbrl/arcrole/applies-to-table" xlink:from="assertionSet" xlink:to="loc_s2md_tS.02.02.01.01" />(...)<link:loc xlink:type="locator" xlink:href="vr-bv104-1.xml#s2md_BV104-1" xlink:label="loc_s2md_BV104-1" /><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="assertionSet" xlink:to="loc_s2md_BV104-1" />
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How does it look in an XBRL instance document?
58
<?xml version="1.0" encoding="UTF-8"?><xbrli:xbrl xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrli="http://www.xbrl.org/2003/instance"
xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink"xmlns:iso4217="http://www.xbrl.org/2003/iso4217"xmlns:find="http://www.eurofiling.info/xbrl/ext/filing-indicators"xmlns:s2md_met="http://eiopa.europa.eu/xbrl/s2md/dict/met"xmlns:s2c_AM="http://eiopa.europa.eu/xbrl/s2c/dict/dom/AM"xmlns:s2c_LB="http://eiopa.europa.eu/xbrl/s2c/dict/dom/LB"xmlns:s2c_dim="http://eiopa.europa.eu/xbrl/s2c/dict/dim">
<link:schemaRef xlink:type="simple"xlink:href="http://eiopa.europa.eu/eu/xbrl/s2md/fws/solvency/solvency2/2015-10-21/mod/ars.xsd"/>
<xbrli:context id="c1"><xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">N07J9MTYHFCSVRBV26</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2015-12-31</xbrli:instant></xbrli:period>
</xbrli:context><find:fIndicators>
<find:filingIndicator contextRef="c1">S.02.01</find:filingIndicator><find:filingIndicator contextRef="c1">S.02.02</find:filingIndicator>
</find:fIndicators><xbrli:context id="c2">
<xbrli:entity><xbrli:identifier scheme="http://standards.iso.org/iso/17442">N07J9MTYHFCSVRBV26</xbrli:identifier>
</xbrli:entity><xbrli:period><xbrli:instant>2015-12-31</xbrli:instant></xbrli:period><xbrli:scenario>
<xbrldi:explicitMember dimension="s2c_dim:BL">s2c_LB:x119</xbrldi:explicitMember><xbrldi:explicitMember dimension="s2c_dim:VG">s2c_AM:x80</xbrldi:explicitMember>
</xbrli:scenario></xbrli:context><xbrli:unit id="EUR"><xbrli:measure>iso4217:EUR</xbrli:measure></xbrli:unit><s2md_met:mi263
contextRef="c2" decimals="-3" unitRef="EUR">123456789.00</s2md_met:mi263></xbrli:xbrl>
S.02.01.01.01 Balance sheet
S.02.02.01.01 Assets and liabilities by currencyAll currencies
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What are the sample XBRL instance documents? one instance document per module with fact for every data point (zeros and random)
template instance
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<!-- SR.27.01.01.26 ['X C1400', 'Y R4040', 'Z Z0010', 'Z Z0020', 'Z Z0030'] MET(s2md_met:mi685)|s2c_dim:AO(*?[AO_1])|s2c_dim:EA(s2c_VM:x20)|s2c_dim:FN(*)|s2c_dim:PO(*[PU_20;x0;0])|s2c_dim:RT(s2c_RT:x41)|s2c_dim:VG(s2c_AM:x80) --><xbrli:context id="id_27889">
<xbrli:entity><xbrli:identifier scheme="entity identification scheme, e.g. http://standards.iso.org/iso/17442">entity identifier according to the scheme, e.g.
549300DTUYXVMJXZNY75</xbrli:identifier></xbrli:entity><xbrli:period>
<xbrli:instant>reporting date, e.g. 2014-12-31</xbrli:instant></xbrli:period><xbrli:scenario>
<xbrldi:explicitMember dimension="s2c_dim:AO">['s2c_AO:x0', 's2c_AO:x1']</xbrldi:explicitMember><xbrldi:explicitMember dimension="s2c_dim:EA">s2c_VM:x20</xbrldi:explicitMember><xbrldi:typedMember dimension="s2c_dim:FN">
<s2c_typ:ID>string</s2c_typ:ID></xbrldi:typedMember><xbrldi:explicitMember dimension="s2c_dim:PO">['s2c_PU:x54', 's2c_PU:x60']</xbrldi:explicitMember><xbrldi:explicitMember dimension="s2c_dim:RT">s2c_RT:x41</xbrldi:explicitMember><xbrldi:explicitMember dimension="s2c_dim:VG">s2c_AM:x80</xbrldi:explicitMember>
</xbrli:scenario></xbrli:context>
<s2md_met:mi685 contextRef="id_27889"decimals="INF, min -4 for > than abs(100 mln), min -3 for > abs(1 mln), min -2 for > abs(1000) and min -1 for other"unitRef="u">monetary, case b) of Filing Rule S.2.18.(c)</s2md_met:mi685>
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What is the DPM database? model similar to EBA DPM database
automatically populated from the DPM Dictionary and Annotated Templates (Excel)
used by the T4U (to render the forms, store data and read/write XBRL)
SQLite and MS SQL backup
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T4U Database
Data storage in classic relational
manner
Information requirements and
validation rules metadata (DPM dictionary and
Annotated templates)
T4U applications’ information
Data migration between versions
Placeholder to data storage by
reference to DPM properties
Data conversion between DPM and
classic relational data storage
Mapping between DPM metadata/data and
placeholder for data in classic relational tables
Views supporting data conversion, validation, etc.
validations
1
2
3a
3b
4
A
B
C
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What is the change log? generated by
comparing DPM databases
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How do the EBA and EIOPA taxonomies look in XBRL tools?
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http://arelle.org/download/
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What is interval arithmetic?
63
every number is a range based on its value (expression) and precision e.g. 123 456.789
• with precision in thousands: +/- 500, i.e. (122 956.789; 123 956.789)• with precision in units: +/-0.5, i.e. (123 456.289; 123 457,289)• with precision to two digits after decimal point: +/- 0.005, i.e. (123 456.784; 123
456.794)
Basic operations: [a, b] + [c, d] = [a + c, b + d] [a, b] − [c, d] = [a − d, b − c] [a, b] × [c, d] = [min (a × c, a × d, b × c, b × d), max (a × c, a × d, b × c, b × d)] [a, b] ÷ [c, d] = [min (a ÷ c, a ÷ d, b ÷ c, b ÷ d), max (a ÷ c, a ÷ d, b ÷ c, b ÷ d)]
when 0 is not in [c, d] example: c = a + b
• a = 1499, precision in units: (1498.5;1499.5) • b = 1502, precision in units: (1501.5;1502.5) • c = 3000, precision in units: (2999.5;3000.5) • a + b = (1498.5+1501.5;1499.5+1502.5) = (3000;3002)
• if c = 2999, precision in units: (2998.5;2999.5):
another example: c = a / b
• a = 199 900, precision in thousands: (199 400; 200 400)
• b = 5 002 334, precision in thousands: (5 001 834;5 002 834)
• c = 4% i.e. 0.04, precision in ‰: (0.03995;0.04005)
• a / b = (min(199 400/5 001 834; 199 400/5 002 834; 200 400/5 001 834; 200
400/5 002 834);max(199 400/5 001 834; 199 400/5 002 834; 200 400/5 001 834;
200 400/5 002 834)) = (min(0.0398653773795772; 0.0398574088206804;
0.0400653040464757; 0.0400572955248965);max (min(0.0398653773795772;
0.0398574088206804; 0.0400653040464757; 0.0400572955248965) =
(0.039857409; 0.040065304) = (~3,99%;~4,01~%)
• exact a / b = 0,0399613460436668
in XBRL implemented with functions (http://www.eurofiling.info/eu/fr/xbrl/func/interval-
arithmetics.xml):
• iaf:sum
• iaf:numeric-equal
• iaf:numeric-less-than, iaf:numeric-less-equal-than
• iaf:numeric-greater-than, iaf:numeric-greater-equal-than
• iaf:numeric-add
• iaf:numeric-subtract
• iaf:numeric-divide
• iaf:numeric-multiply
• iaf:abs, iaf:min, iaf:max
examples
• $a = $b + $c + $d: iaf:numeric-equal($a, iaf:sum(($b, $c, $d)))
• $a = sum($b): iaf:numeric-equal($a, iaf:sum($b))
• $a = $b - $c: iaf:numeric-equal($a, iaf:sum(($b, iaf:numeric-unary-minus($c))))
• $a >= $b: iaf:numeric-greater-equal-than($a, $b)
in more complex expressions follows the order of execution: a = ((b – c) / (d * e)) + b:
iaf:numeric-equal($a,iaf:sum((iaf:numeric-divide(iaf:numeric-subtract($b,$c),iaf:numeric-
multiply($d,$e))),$b))
2999 3000 3001 3002
ca + b
2999 3000 3001 3002
a + bc
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What are the types, origin and properties of validation rules? identical data points:
• identity: a ≡ b, e.g. {F 01.01 , r030, c010} ≡ {F 09.00 , r010, c010}
single value check:
• sign: a ≥ 0, v3686_s: C 02.00, all rows, 010 >= 0
• range: -100 < b < 100, a != 0
• list: c = ([GA:pl],[GA:de],[GA:fr]), e.g. v4028_a: [ei207]∈{[eba_SC:x6],[eba_SC:x7]}
• pattern: d = [A-Z][0-9]
cross value check:
• comparison: a = b + c, a = ( ( b + c ) div d ) * 8%,
• conditions: if a > 0 or b > 0 then c > 0 else c = 0
• operations on sets: a > sum(b), abs(a) = max(b,c) + max(d,e)
• other: if-and-only-if(a=0,b=0)
basic problems for EBA and EIOPA:
• confirmation of hierarchy based rule
• fallback values (0/null)
• deactivation
• error messages
• amount of data and performance
origin
• derived from hierarchies in the dictionary:
– e.g. “Standardised approaches for commodities risk” =
‐ + “Maturity ladder approach”
‐ + “Extended maturity ladder approach”
‐ + “Simplified approach” )
is C 23.00 – c010-c060: r010 = r080 + r070 + r090
• typed domain restrictions (e.g. LEI)
• defined manually in predefined Excel and optimized:
rules not (?) implemented in XBRL
• cross module (i.e. cross XBRL instance)
• cross period
• uniqueness of key in open tables
• identity, np. v3331_i
• long in evaluation by XBRL processors
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ID Type T1 T2 T3 Rows Columns Sheets Formula If value is missing
v0004_h Hierarchy C 21.00 (060) (All) {r090} = +{r100} + {r110} + {r120} + {r130} treat as zero
v0219_m Manual C 01.00 C 03.00 C 02.00 {C 03.00, r020,c010} = {C 01.00, r020,c010} - ({C 02.00, r010,c010} * 4.5%) treat as zero
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How would that look on an example?
table/(s) code, headers codes, sheets codes (if applicable)
format of expression:
• scope: test expression
• {variables}
reference to the scope:
• individual cells
– {S.03.01,r0010,c0010} = {S.03.01,r0010,c0020} + {S.03.01,r0010,c0030}
– {S.03.01,r0020,c0010} = {S.03.01,r0020,c0020} + {S.03.01,r0020,c0030}
– {S.03.01,r0030,c0010} = {S.03.01,r0030,c0020} + {S.03.01,r0030,c0030}
– {S.03.01,r0040,c0010} = {S.03.01,r0040,c0020} + {S.03.01,r0040,c0030}
• cells in a table
– S.03.01 : {r0010,c0010} = {r0010,c0020} + {r0010,c0030}
– S.03.01 : {r0020,c0010} = {r0020,c0020} + {r0020,c0030}
– S.03.01 : {r0030,c0010} = {r0030,c0020} + {r0030,c0030}
– S.03.01 : {r0040,c0010} = {r0040,c0020} + {r0040,c0030}
• columns for rows in a table
– S.03.01 (r0010) : {c0010} = {c0020} + {c0030}
– S.03.01 (r0020) : {c0010} = {c0020} + {c0030}
– S.03.01 (r0030) : {c0010} = {c0020} + {c0030}
– S.03.01 (r0040) : {c0010} = {c0020} + {c0030}
• sets of columns for rows: S.03.01 (r0010-0040) : {c0010} = sum({c0020-c0030})
• sets of columns for all rows: S.03.01 (r*) : {c0010} = sum({c0020-c0030})
• …
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All EUROther than
EUR
0010 0020 0030
Total 0010
Loans 0020
Shares 0030
Bonds 0040
reference to data point properties from the dictionary
global and variable filters
e.g. for S.03.01 (r*) : {c0010} = sum({c0020-c0030})
• global filter:
– „Metric”: „Nominal amount”
– „Base concept”: „Assets”
– ‚or’ filter:
‐ „Instruments”: „All”
‐ „Instruments”: „Loans”
‐ „Instruments”: „Shares”
‐ „Instruments”: „Bonds”
• variable: $a (fallback value: 0):
– filter: „Original currency”: „All”
• variable $b (sequence, fallback value: ()):
– filter: „ Original currency”: „EUR” i „Other than EUR”
• test expression:
– $a = sum($b) / iaf:numeric-equal($a, iaf:sum($b)) / abs($a – sum($b)) <= $errorMargin
• filing indicator (on precondition)
• assignment to assertion sets and modules
Table S.03.01: Nominal amount of assets
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Filing Rules - Why and how?
affects:
• taxonomies (extensions in open reporting project, e.g. Edgar Filing Manual of US SEC)
• instance documents (in open or close reporting scenarios)
aim:
• define rules that limit the flexibility of XBRL in the construction of XBRL instance documents
• provide additional guidelines related to the filing of data in general or specific cases
levels:
• MUST (obligatory)
• SHOULD (less important/impacting or some stakeholders have specific cases)
• MAY (nice to have)
base: CEN (http://cen.eurofiling.info/wp-content/upLoads/data/CWA_XBRL_WI001-4-E.pdf)
• EBA: http://www.eba.europa.eu/documents/10180/1181744/EBA+XBRL+Filing+Rules+v4.1.pdf
• EIOPA: https://dev.eiopa.europa.eu/Taxonomy/Full/2.0.1/EIOPA_XBRL_Filing_Rules_for_Solvency_II_reporting_2.0.1.pdf
LET’S SEE WHAT IS INSIDE!
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How to use taxonomy packages? Taxonomy Packages 1.0 (Candidate Recommendation 10 June 2015, Proposed Recommendation 09 December 2015)
a standard format and location for a manifest file that can be included in such ZIP files that allows compliant tools to identify the entry points automatically
may include URL remapping, which can provide public locations (URLs) for files within the package
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In a ZIP file named SampleTaxonomyPackage-v1.0.zip, all content would be contained within a directory called SampleTaxonomyPackage-v1.0, or descendant subdirectories.
SampleTaxonomyPackage-v1.0/META-INF/
catalog.xmltaxonomyPackage.xml
file1.xsdfile2.xmldirectory1/
file3.xsdfile4.xml
directory2/file5.xsdfile6.xml
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How to deal with major reporting challenges -complexity, performance, version management, tools and their integration, ….?Examples of real case issues and potential solutions (including application of OIM-formats).
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Versioning of dictionary concepts and frameworks levels:
• dictionary (growing in time)
• framework taxonomies (separate version for each revision in information requirements and technical release for bug fixes)
application dates (documentation only):
• creation, modification
• valid from, valid to
representations in DPM / XBRL / database
concepts:
• domain
• member (incl. metric)
• dimension
• hierarchy, hierarchy node
• framework
• taxonomy
• table group
• table, axis, axis ordinate
• validation
• module
other (indirect): data point, table cell, …
example: according to amendment 161 to the ISO list of currencies effectively from 1 January 2017 BYR will be moved to “List three: Codes for historic denominations of currencies and funds”. There is a transition period in 2016 when BYN and BYR could be used in parallel
validity date
• current situation: publication date of a package when concepts shall not be used anymore (i.e. 2015-09-30 for concepts not used in release published on this date)
• considerations:
– use reference period date of reporting scenarios
– use external date (e.g. ISO)
creation date
• current situation: identifies publication date of a package when concept was first created
• consideration:
– use the same approach
– same as in the start date of valid from?
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Defining complex assertions in open tables
70
E.g. BV373 of Solvency II
• Loans and mortgages reported in the template S.02.01 Balance sheet should be equal to the total Loans and mortgages that are not held in index-linked and unit-linked contracts reported in the line-by-line assets reporting template S.06.02
• Business expression: {S.02.01, r0230,c0010}=sum({S.06.02, c0170,(sNNN)}) where {S.06.02, c0290} like '##8#' and {S.06.02, c0090}=[s2c_LB:x91]
• Technical expression: {{S.02.01.01.01,r0230,c0010}}=sum({{S.06.02.01.01,c0170,(snnn)}}) where matches({{S.06.02.01.02,c0290}},"^..8.$") and {{S.06.02.01.01,c0090}} = [s2c_LB:x91]
$a
$b
$c
$d
Filtering logic for S.06.02:1. Take all facts for C0290 that follow the pattern contain four characters of which the third is 8 ($c)2. Match (basing on C0040) facts in C0090 and take those whose value is s2c_LB:x91 ($d)3. Match (basing on C0010, C0070, C0080) all facts in C0170 ($b)
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Defining complex assertions in closed tables
71
2.0.1: {S.02.01, r0320,c0010}={S.12.01, r0020,c0210}+{S.12.01, r0080,c0210}2.1.0: If ({SR.01.01, r0790,c0010}=[s2c_CN:x1] and {SR.01.01, r0800,c0010}=[s2c_CN:x1]) and
(({SR.01.01, z0010}=[s2c_PU:x60] and {SR.02.01, z0020}=[s2c_PU:x40] and {SR.12.01, z0010}=[s2c_PU:x60]) or {SR.01.01, z0010}={SR.02.01, z0020}={SR.12.01, z0010}) and {SR.01.01, z0020}={SR.02.01, z0030}={SR.12.01, z0020} then {SR.02.01, r0320,c0010}={SR.12.01, r0020,c0210}+{SR.12.01, r0080,c0210}
Different typed dimensions
Different explicit members
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Validation of keys in open tables
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rule: Each line from Table 2 must be detailed in Table 1. Table 1 must not detail lines that are not disclosed in Table 2 (e.g. BV432).
in open tables key columns are typed dimensions appearing in contexts (other columns are facts referring to these contexts)
rule can be based on
• contexts, but:
– orphaned contexts are Filing Rules invalid but technically XBRL OK
– definition on contexts requires general variables or filters with XPath expressions which is discouraged
– XPath needs to be defined for combination of dimensions which may be not unique for a table
• facts, by:
– applying „or” boolean filter
‐ for any fact from Table 1 there must be a fact for Table 2 and vice versa
‐ results in multiplied evaluations for each row (checked for every non-empty column)
– selecting one (or more mutually exclusive) „mandatory” columns (i.e. present for every row in Table 1 and in Table 2)
‐ identified by business but in general not checked by validations
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Validation of mandatory columns in open tables
73
rule: a column must be reported in every row of an open table
technical representation: check if for any fact from an open table in column other than mandatory (various primary items referring to the same set of typed dimensions) there is a fact (primary item) for the mandatory column
issue: results in multiplied evaluations for each row (checked for every non-empty other than mandatory column against the mandatory column)
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Multi value elementsProblem description and status quo some facts are dropdowns
• with one value to select and report
– e.g. 26.01.01.03, R0010, C0010
– modelled using Extensible Enumerations specification
– e.g. “Metric: Simplifications - spread risk - bonds and loans” (“s2md_met: ei2390”) referring to hierarchy number 17 of AP domain listing two members: “Simplifications used” (“s2c_AP:x33”) and “Simplifications not used” (“s2c_AP:x34”) with hierarchy specific labels (in this case “1 –Simplifications used” and “2 – Simplifications not used” respectively)
– in report: <s2md_met:ei2390 contextRef="c1">s2c_AP:x33</s2md_met:ei2390>
• with multiple values to select and report
– e.g. C0090 of S.30.02.01.01 representing “Activity code broker”
– Representing the activities of the broker involved, as considered by the undertaking. In case the activities are combined all activities must be mentioned separated be a “,”:.
1 - Intermediary for placement,
2 - Underwriting on behalf of,
3 - Financial services
– Extensible Enumerations does not handle such cases
current approach:
• modelled as a string “Metric: String|TS/Activity code broker” (“s2md_met:si1858”)
• required (not validated though) to report numbers separated with comma (“1” or “1,2” or “1,3”, “2,3”, “1,2,3”, … ),
• e.g: <s2md_met:si1858 contextRef="c1">1,2,3</s2md_met:si1858>
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Multi value elementsRequirements and solutions considered
75
requirements:
• from the data exchange standpoint: validate if the content of such facts is correct (i.e. defined according to the required pattern/set of enumerated values and consistent across reports)
• from the user perspective:
– describe the allowed options and use as hints or tips in the tools when editing or viewing the data
– multilingual or at least language agnostic
alternatives for consideration
• validation
– add a value assertion to check if value reported for such fact follows the allowed pattern/subset of values (such assertion would list all allowed combinations)
– apply the Extensible Enumerations (as described in the introduction) and allow for duplicated facts in an instance document i.e. the fact would be reported one or more time with different member QNames for example:
<s2md_met:eiNNNN contextRef="c1">s2c_XX:x1</s2md_met:eiNNNN>
<s2md_met:eiNNNN contextRef="c1">s2c_XX:x2</s2md_met:eiNNNN>
An attribute on such metric declaration could flag it as potentially multiple occurrence facts.
– customize the Extensible Enumerations to allow many QNames as fact value, e.g.:
<s2md_met:eiNNNN contextRef="c1">s2c_XX:x1, s2c_XX:x2</s2md_met:eiNNNN>
Such approach however has been discussed by the XBRL International technical working group and is strongly discouraged as not trivial in implementation
• rendering for users (document in XBRL the description in the LOGs in order to provide hints for filers on the allowed options):
– provide a more descriptive label containing the text from the LOGs using one of the standard labels (e.g. documentation label) or a custom label
– define in the dictionary the domain members representing each option, link them in a hierarchy and refer to from the metric definition (similarly to how it is done in case of Extensible Enumerations, using similar attributes)
• define three columns
• list all combinations in list just like in suggested solution for validations
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Reporting of 0/empty string
Not applicable facts SHOULD NOT be reported at all (rather than reported with „0” or as empty string).
This applies in particular to:
• tables with no value for any cell (e.g. if there is no value for any cell of a specific combination of z-axis dropdowns for S.19 then no fact should be reported for this table),
• cells in closed tables representing facts for which an undertaking does no business, has no assets, liabilities, etc. (e.g. when an undertaking has no deferred tax assets it should not report a fact for it leaving the row in the balance sheet empty),
• cells in rows of open tables that:
– do not apply (e.g. custodian and country of custody in a row of S.06.02 is reported jointly or neither of them; if only one is reported then it is an error),
– do not contribute any information (if internal rating is reported in S.06.02 the external rating shouldn’t be reported as empty value just to fill all columns in a row).
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OIM: What is it and what is it not?
OIM is:
• a syntax-independent model for business reports (that conform to the XBRL 2.1 and XBRL Dimensions 1.0 specifications) to allow different syntactic formats to be used to represent the same data
• intended to enable easy and lossless transformation of a well defined set of semantics between a variety of different syntactic representations: XBRL/XML, JSON, CSV, SQL
OIM is NOT:
• it does not attempt to model the meta-data information defined in an XBRL taxonomy
XBRL XML JSON CSVSQL
Taxonomy Metadata
Instance Data
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OIM: Challenges and Assumptions
main challenge: lack of a clear definition of the information that may be considered significant in an XBRL report
solution: in order to achieve a simplified, logical view of XBRL data, the OIM only supports a subset of the functionality available in the XBRL specifications:
• segment and scenario use on XBRL
dimensions tags (no custom XML)
• use segment or scenario (not both)
• no complex typed dimensions
• no fractionItemType
• no non-standard footnotes*
• no other custom stuff
• drop forever and time zones (UD)
<xbrli:context id="c1"><xbrli:entity>
<xbrli:identifier scheme="http://standards.iso.org/iso/17442">969500X1Y8G7LA4DYS04</xbrli:identifier><xbrli:segment>
<xbrldi:typedMember dimension="dim:UI"><typ:ID>
<typ:CodeType>LEI</typ:CodeType><typ:CodeValue>123123123123</typ:CodeValue>
</typ:ID></xbrldi:typedMember>
</xbrli:segment></xbrli:entity><xbrli:period>
<xbrli:forever></xbrli:period><xbrli:scenario>
<dom:Info><dom:Audited>NO</dom:Audited>
</dom:Info></xbrli:scenario>
</xbrli:context>
<met:fi379 contextRef="c1" unitRef="u" id="fi379" cus="u" ><xbrli:numerator>123452345</xbrli:numerator><xbrli:denominator>3234523</xbrli:denominator>
</s2md_met:fi379>
<link:footnoteLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link"><link:footnote xlink:type="resource" xlink:label="footnote1" xlink:role="http://someSpecificFootnoteRole"xml:lang="en">Some footnote</link:footnote><link:loc xlink:type="locator" xlink:label="fi379" xlink:href="#fi379"/><link:footnoteArc xlink:type="arc" xlink:from="fi379"
xlink:to="footnote1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"/></link:footnoteLink>
* however any fact-footnote arc arcrole allowed any ELR to store them
THINGS YOU PROBABLY
SHOULDN’T DO!
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OIM: Components and their propertiesreportDTS referencesfacts (unordered list of simple facts and tuple facts)
fact (abstract, simple or tuple fact)id (string, optional)aspectsfootnotes
simple factvalue (including 'nil')base datatype (XML Schema - xsd:decimal, xsd:string, etc)accuracy (number of decimal places or 'infinity')
tuple factfacts (children)
aspects
core aspects (some mandatory, other optional, depending on simple or tuple fact, etc.)
concept core aspectname: oim:conceptvalue
DTS referencetype (schema/linkbase)href (URL)
entity core aspectname: oim:entityschemeidentifier
period core aspectname: oim:periodinterval (ISO 8601 or 'forever’ if not dropped soon)
unit core aspectname: oim:unitnumerators (unordered list of individual measures)denominators (optional unordered list of individual measures)
tuple parentname: oim:tupleParentparent
tuple ordername: oim:tupleOrderorder (integer starting from 1)
language core aspectname: oim:languagelanguage (BCP 47 language code)
taxonomy-defined aspect (one for each explicit or typed dimension)name (e.g. dim:TA)value (e.g. dom:x8) base datatype (e.g. xsd:Qname for explicit or Qname typed domain based dimensions)
footnote (abstract)groupfootnote type
fact footnotefact
text footnotelanguage (BCP 47 language code)value
all facts
simple facts
string
tuples
numeric
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OIM Specifications
Open Information Model 1.0
• a syntax-independent definition of an XBRL report
• Working Group Working Draft (generated on 2016-01-14)
• http://svn.xbrl.org/svn/oim/trunk/nopub/Specification/oim/WGWD-YYYY-MM-DD/oim-WGWD-YYYY-MM-DD.html
xBRL-XML: XML Mappings for the Open Information Model 1.0
• mappings from the original XML-based syntax for XBRL to the OIM
• Working Group Working Draft (generated on 2016-01-14)
• http://svn.xbrl.org/svn/oim/trunk/nopub/Specification/xbrl-xml/WGWD-YYYY-MM-DD/xbrl-xml-WGWD-YYYY-MM-DD.html
• OLD: Open Information Model - XML Mappings 1.0
– Working Group Working Draft (generated on 2015-12-01)
– http://svn.xbrl.org/svn/oim/trunk/nopub/Specification/oim-xml/WGWD-YYYY-MM-DD/oim-xml-WGWD-YYYY-MM-DD.html
xBRL-JSON: mapping from Open Information Model 1.0
• a standard JSON representation for XBRL data, defined in terms of the OIM
• Working Group Working Draft (generated on 2016-01-14)
• http://svn.xbrl.org/svn/oim/trunk/nopub/Specification/xbrl-json/WGWD-YYYY-MM-DD/xbrl-json-WGWD-YYYY-MM-DD.html
xBRL-CSV: mapping from Open Information Model 1.0
• Working Group Working Draft (generated on 2016-02-12)
• http://svn.xbrl.org/svn/oim/trunk/nopub/Specification/xBRL-CSV/WGWD-YYYY-MM-DD/xBRL-CSV-WGWD-YYYY-MM-DD.html
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xBRL-XML: XML Mappings for the Open Information Model 1.0
mapping against the XBRL instance document (i.e. representation in XML)
helps to understand the model
a few examples:
• DTS reference:
– type: <link:schemaRef>, <link:linkbase:Ref>
– href: value of @xlink:href
• simple fact:
– value: element value
– accuracy: @decimals/@precision
• entity core aspect:
– scheme: @scheme
– identifier: xbrli:entity/xbrli:identifier value
• unit core aspect:
– numerators: xbrli:divide/xbrli:unitNumerator or xbrli:measure
– denominator: xbrli:divide/xbrli:unitDenomiator
• taxonomy defined aspect:
– name: @dimension of xbrli:explicitMember or xbrli:typedMember
– value: xbrli:explicitMember element value or value of the single child of xbrli:typedMember
– base data type:
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xBRL-JSON: mapping from Open Information Model 1.0
uses JSON objects, arrays, members, pairs, values…
{"dtsReferences":
[{"href": "http://taxonomy.xsd", "type": "schema"},{"href": "http://dimensions.xml", "type": "linkbase"}
],"facts": [
{ "id": "f923","value": "123", "numericValue": 123,"accuracy": 0, "baseType": "xsd:decimal","oim:concept": "tax:MonetaryPerShareConcept","oim:entity": "http://LEI:123456789","oim:period": "2014-12-31/2015-12-31","oim:unit":
{ "numerators": [ "iso4217:USD" ],"denominators": [ "xbrli:shares" ]},
"dim:FS": {"value": "dom:x1", "baseType": "xsd:QName"},"dim:IT": {"value": "10", "numericValue": 10, "baseType": "xs:decimal"},"footnotes": [{"group": "http://www.xbrl.org/2003/role/footnote",
"footnoteType": "http://www.xbrl.org/2003/arcrole/fact-footnote","factRef": "f923", "footnote": "some text", "language": "en"}]}
],"prefixes": {"tax": "http//taxonomy", "dim": "http://dimensions", "dom": "http://domain"}
}
"facts":[
{ "id": "f123","oim:concept": "tax:TupleConcept"},
{ "id": "f124","value": "This is a simple fact value","baseType": "xsd:string","oim:concept": "tax:StringConcept","oim:entity": "cid:123456789","oim:period": "P1Y/2017-01-01T00:00:00","oim:tupleParent": "f123","oim:tupleOrder": 1},
{"id": "f125","value": "true", "booleanValue": true,"baseType": "xsd:boolean","oim:concept": "tax:BooleanConcept","oim:entity": "cid:123456789","oim:period": "2014-01-01T00:00:00/P1Y","oim:tupleParent": "f123","oim:tupleOrder": 2},
{ "id": "f126","value": null,"baseType": "xsd:decimals","oim:concept": "tax:NumericConcept","oim:entity": "cid:123456789","oim:period": "P1Y/2017-01-01T00:00:00","oim:unit":
{ "numerators": [ "xbrli:pure" ] },"oim:tupleParent": "f123","oim:tupleOrder": 3}
]
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xBRL-CSV: mapping from Open Information Model 1.0 set of CSV files (4 at minimum) with CSV „columns” representing OIM components
breakdown in files and their structure is defined in/by a JSON metadata file
{url}-metadata.json {url}-dtsReferences.csv {url}-facts-{suffix}.csv
{url}-defaults.csv
{url}-prefixes.csv
{url}-footnotes.csv
"id","stringValue","baseType,"oim:concept","oim:entity","oim:periodStart","oim:periodDuration","oim:tupleParent","oim:tupleOrder""f923","This is a fact value", "xsd:string","tax:StringConcept","cid:123456789","2015-01-01T00:00:00","P1Y",,,"f123",,,"tax:TupleConcept",,,,,"f124","This is a simple fact value","xsd:string","tax:StringConcept","cid:123456789","2015-01-01T00:00:00","P1Y","f123",1"f125","Last year's simple fact value","xsd:string","tax:StringConcept","cid:123456789","2014-01-01T00:00:00","P1Y","f123",2
"file","oim:periodStart","oim:periodDuration","mydim:country",oim:unitNumerators,"2015-01-01T00:00:00","P1Y",,"abc-facts-sales.csv",,,"mydim:southAmerica","iso4217:USD"
{"@context": ["http://www.w3.org/ns/csvw", {"@base": "./"}],"tables": [
{"url": "abc-facts.csv","tableSchema": {
"columns": [{"name": "id", "datatype": "Name"},{"name": "baseType", "datatype": "QName"},{"name": "stringValue", "datatype": "string"},{"name": "decimalValue", "datatype": "decimal"},...{"name": "accuracy", "datatype": "float"},{"name": "oim:concept","datatype": "QName"},{"name": "oim:periodStart", "datatype": "dateTime"},{"name": "oim:periodDuration", "datatype": "duration"},{"name": "oim:unitNumerators", "datatype": {
"base": "QName","separator": " "}},{"name": "oim:unitDenominators", "datatype": {
"base": "QName","separator": " "}}]}},
{"url": "abc-prefixes.csv","tableSchema": {
"columns": [{"name": "prefix", "datatype": "string"},{"name": "URI", "datatype": "anyURI"}]
}}... ]
}
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xBRL-SQL: mapping from Open Information Model 1.0
work not yet started really (last mentioned end of Jan)
should be quite straightforward – depends on the level of normalization/de-normalization of the OIM
the simplest (de-normalized):
REPORTDTS
REFERENCE
FACT
TAXONOMY DEFINED ASPECT
FOOTNOTE
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How to cope with large # of files?
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taxonomy files:
• dictionary: ~360 files in ~50 folders
• 2.0.1: 8 794 files (of which 6 129 in val folder)
• 2.1.0: 14 619 files (of which 11 947 in val folder)
– new validations or split validations (e.g. for S and SR)
– potentially validations could be merged
‐ refactor taxonomy assertions generation process from input perspective
‐ rephrase the assertions
causes performance problems:
• general discovery of such large number of files
• loading of files from the Internet (when not using the taxonomy package)
reduce number of files
• include linkbases in schemas (at least those that are referenced anyway)
• merge linkbases
• merge validation files that come together anyway (for tables, assertions, etc.)
• optimize the rules (generalize, etc.) – the process shall be discussed and agreed with the business users
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From source data to macro analysis - how to store, integrate, aggregate, submit, receive, analyse, ….?Overview of data exchange process from technical perspective.
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How are requirements provided by supervisors?
Unstructured
• Difficult to grasp and structure without standardized approach
• System based on those has logic and requirements being largely hidden (inside human heads, business processes, system source code or case specific DB)
Structured
• XBRL – difficult to process
• DB – seems easiest to consume with available software
Directions to look forward
• OIM approach for taxonomy
• Interoperability of standards and models
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Storage of reporting requirements
Files repository
XBRL generic DB
DPMDB
Specific data model DB
Technical - XBRL Business model oriented
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XBRL file repository
Component used for management and storage of XBRL Taxonomy and Instance files
Responsible for:
• Storage of XBRL files in local file system
• Downloading of referenced Taxonomies on www
• Management of different versions of Taxonomies
• Recognition of referenced schemas
• Archive of XBRL files
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XBRL Generic / Staging DB
XBRL Technical database
Taxonomy independent
Hides XBRL syntax complexity (XBRL in SQL)
Gives better performance than XBRL parser
Used as source of ETL routines to populate business database (data warehouse/DPM/other)
Modelling approach: normalized vs de-normalized
Usage
• Validation of resource consuming validation rules
• Source of data for business data ETL
dts inline xbrl
instance document
fact value
context
entity
period
dimensional information
unit
unit of measure:
numerator/denominator
set of relations
footnote
extended taxonomy
taxonomy
schema
linkbase
linking/customi-zing relations
dimensional properties
extension schema extension linkbase
set of relations
set of relations
resources
relations
business concepts
versioning report
customisation of concepts/facts
custom attribute
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XBRL Generic DB / Staging DB
De-normalized
2nd normal
Missing some technical details
Model enforces specification
Smaller number of tables and relationships
Table structure less reflecting XBRL model
Data duplication
Easier for mapping
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XBRL Generic DB / Staging DB
Usage
• Staging Db for business ETL
• Operational data store
• DB validation rules evaluation
• Storage
XBRL IN SQL AND NO XML
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DPM Database
Business DB based on Data Point Model
DB structure independent from taxonomy architecture
Proven solution used for:
• Metadata management
• Taxonomies development
• Metadata integration
• Source of metadata for BI solutions
DPM Dictionary
Metrics
Dimensions
Domains
Members
Hierarchies
Reporting requirements
Tables
Types of reports
Validation rules
Custom
Versioning
Data mapping
…
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Dynamic/model specific database
DB with changing structure, dependent on the reporting framework version
Recommended as generic solution with structure managed automatically
User friendly – based on templatesTaxonomy CRDIV
2.2
TaxonomySolvency II 1.5.2
TaxonomySolvency II
1.7
F 02.03
C 12.01
AE 03.01
S 06.02
S 19.01
S 28.04
S 06.02
S 19.01
S 28.04
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DPM abstract DB
Dimensional information abstract model
Source: EBA
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DPM abstract DB
Dimensional information abstract model
Source: T4U
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DPM abstract DB
Dimensional information abstract model
Source: EBA
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Dictionary
Dictionary in T4U
Source: T4U
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DPM abstract DB
Dictionary in EBA
Source: EBA
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DPM abstract DB
Reporting requirements abstract model
Source: EBA
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DPM abstract DB
Reporting requirements abstract model
Source: EBA
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DPM abstract DB
Reporting requirements in T4U
Source: T4U
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DPM abstract DB
Reporting requirements in EBA
Source: EBA
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DPM abstract DB
Rendering abstract model
Source: EBA
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DPM abstract DB
Rendering abstract model
Source: EBA
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DPM abstract DB
Rendering in T4U
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Source: T4U
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DPM abstract DB
Rendering in EBA
Source: EBA
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DPM abstract DB
Validation rules abstract model
Source: EBA
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DPM abstract DB
Validation rules in T4U
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Source: T4U
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DPM abstract DB
Validation rules in EBA
Source: EBA
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DPM abstract DB
Concepts abstract model
Source: EBA
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DPM abstract DB
Concepts in T4U
Source: T4U
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DPM abstract DB
Concepts in EBA
Source: EBA
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Storage of reporting entity data
Can be in dedicated data mart
Modelling can be resolved in similar way as on side of the supervisor
Two data models to be handled
• Internal data model
• Reporting data model
Database modelling
• Generic single facts table
• Multiple flat rendering facts tables
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DPM abstract DB
Facts DPM abstract model
Source: EBA
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DPM abstract DB
Facts in T4U
Source: T4U
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DPM abstract DB
Facts in EBA
Source: EBA
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Validation with flat rendering
DB validation
SELECT R10C10 + R20C10 as A, R30C10 as B
FROM C_21.00
WHERE INSTANCE = 10001
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Validation
XBRL API validation
• XBRL built-in validation engines
• Performance varies depending on solution
• Some validation rules are very resource consuming
• Many XBRL validators allow to „disable” some of the validation rules
DB validation
• Custom development
• Much faster than API validation
• Can be performed on
– Staging DB
– DPM DB
– Rendering DB
• Requires validation rules „translation” between XBRL formula linkbase and SQL/4GL/… routines/queries
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What might happen when designing model for data storage?
With structured DPM/XBRL information
Single fact tableStable structure for
changing requirements
Select numeric value from
Facts inner join TableAddress on AddressID
Where Address = „T23.13R100C110”
With no structured DPM/XBRL information
Multiple facts tables
Structure of model is changing with
changing requirements
Select R100C110
From T23.13
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Head to head
Single fact table Easy to implement
Easy to maintain
Stable ETL
DPM characteristics querying
More difficult to query
More difficult rendering based querying
Multiple facts tables – flat rendering More difficult to implement
Difficult to maintain manually
Can be stable
No DPM characteristics
Easier to query
Easy rendering based querying
Solution Different structure for different purpose
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Data integration stages
Local data
• Data collected from subsidiaries
• Country specific
• Position/transaction
Standardized local data
• Added facts
• Reconciled to common definition
All historical data
• Main data storage
• Full facts history
• Original and reconciled values
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Data aggregation
[T23.08.C0010.R0010] = sum([DS1.C0010;DS1.C0020=’x’])
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Aggregation definition representation?
Custom/standard syntax (VTL, DTL, …) Independent from database
Works best with automated translation
Open for changes in model
Script (SQL/4GL/R/…) Dependent on DB
More difficult to introduce data model changes
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Direct vs non-direct ETL
DB
XBRLInstance
XBRLTaxonomy
XBRLInstanceXBRL
Instance
XBRLTaxonomyXBRL
Taxonomy
ETLDirect ETL
• More complex architecture
• Easier to maintain
• Better testability
• Better for multiple
extractions of the same
data
• Less taxonomy dependent
• Simpler system design
• Harder to maintain
• More difficult to test
• Better performance for
one-time extraction
• Taxonomy dependentModel
interface
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Data mart design
Single fact table approach
• DPM information in dimensions tables
• Table, row, column „address” in dimensions tables
Multiple facts tables – dynamic structure
• Manually maintained
• Automatically maintained
Common dimensions
• Reference data
• Report information
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Data warehouseDPM2MDM
Source: DPM and Multidimensional Data Model
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Q&A Session
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Thank [email protected]