Proof-of-concept sampleEurofiling data modelling and taxonomy architecture

2011-06-12

Proof-of-concept materials

• original templates: – set of 11 templates (original and normalized, including rendering coordinates according to the Data

Points Model)– scope: FINREP/BSI-MIR use cases– including IFRS 9 (anticipation of change)

• data points model: – base items and breakdowns– common (COM) and domain specific items (DSI)– taxonomy generation data (XBRL Tax Generator input format)

• XBRL Taxonomy Generator load file (for tables 3, 5 and 7)• Taxonomy:

– main components:• primary items, dimensions, domains and general subdomains for COM and DSI • cross template hypercubes

– templates:• table linkbase (syntax according to the Eurofiling approach)• formula linkbase (template specific and cross template)

2

Original TemplatesScope

• Table 1 - Statement of financial position• Table 2 - Income statement• *Table 3 - Impairment of debt instruments• Table 4 - Derivatives• *Table 5 - Assets by counterparty residence and currency• Table 6 - Details on certain loans• *Table 7 - Tangible and intangible assets subject to operating lease• Table 8 - Statement of changes in equity• Table 9 - Statement of comprehensive income• Table 10 - Related party disclosures• Table 11 - Scope of the group

*data model covers all tables, cross template hypercubes, rendering and formulas defined for Tables 3, 5 and 7

3

Original TemplatesNormalized, including rendering coordinates and business

rules

4

Data Points ModelContent

• lists of items– 16 base items– 16 domains (171 members of which 25 marked as common)– 23 explicit dimensions (of which 8 marked as common)– 2 typed dimensions, one typed domain (marked as common)

• hierarchies of domains– ELRs– default members for dimensions– subdomain specific labels

• taxonomy generation data– folders structure, file names, namespaces– data types

5

Data Point ModelLists of items

6

Data Point ModelHierarchies

7

Data Point ModelTaxonomy Generation Data

8

XBRL Taxonomy GeneratorBase items and domains

9http://www.osor.eu/projects/xbrl-tax-gen

XBRL Taxonomy GeneratorRendering

10http://www.osor.eu/projects/xbrl-tax-gen

TaxonomyFolders structure

eu

{date}

main {date)

com

base

dim

d d{domain}

{ecb/eba/dsi/}

base

dim

d d{domain}

ct

{fin/sta/cor/tpl/…}

{date - legislation

publication}

{date – taxonomy

publication}{code/t#}

technical (e.g. custom gen link)

specific definitions

functional relations

presentational relations

common definitions

11*dates were skipped in this sample taxonomy

/eu/

/main/

/{yyyy-mm-dd}/

/com/

/base/

combase.xsdcombase-lab{ZZ}.xml

combase-ref.xmlcombase-def.xml

/dim/

comdim.xsdcomdim-lab{ZZ}.xml

comdim-ref.xmlcomdim-def.xml

/d/

/d{XX}/

comd{XX}.xsdcomd{XX}-lab{ZZ}.xml

comd{XX}-ref.xmlcoms{XX}-def.xml

/{}/

/base/

{aaa}base.xsd{aaa}base-lab{ZZ}.xml

{aaa}base-ref.xml{aaa}base-def.xml

/dim/

{aaa}dim.xsd{aaa}dim-lab{ZZ}.xsd

{aaa}dim-ref.xsd{aaa}dim-def.xsd

/d/

/d{XX}/

{aaa}d{XX}.xsd{aaa}d{XX}-lab{ZZ}.xml

{aaa}d{XX}-ref.xml{aaa}s{XX}-def.xml

/cs/

{aaa}cs.xsd{aaa}cs-lab{ZZ}.xml

{aaa}cs-ref.xml{aaa}cs-def.xml

{aaa-aaa}cs-frm.xml

/{bbb}/

/{yy

yy-m

m-d

d}/

/{yy

yy-m

m-d

d}/

/{code/t#}/

{code/t#}.xsd{code/t#}-lab{ZZ}.xml

{code/t#}-ref.xml{code/t#}-rend.xml{code/t#}-def.xml{code/t#}-frm.xml

{code-t#}-frm.xml{code-t#}-lab{ZZ}.xml

{entry-point}.xsd

Files and folders: Relations

12

TaxonomyContent

File type Common dictionarySpecific (for certain

information requirements) dictionary

Functional relationships Presentational relationships (views)

schema primary items, dimension items, domain members

primary items, dimension items, domain members hypercube items

label and generic label

linkbase

general application labels for items, dimension (ELR) specific labels, labels for

ELRs

application specific labels for items, dimension (ELR)

specific labels, labels for ELRslabels for data points, labels

for ELRslabels for rendering

coordinates, labels for ELRs

reference and generic reference linkbase

general application references for items,

dimension (ELR) specific references, references for

ELRs

general application references for items,

dimension (ELR) specific references, references for

ELRs

references for data points, references for ELRs

references for rendering coordinates, references

for ELRs

definition linkbase

structure/hierarchy of primary items and

subdomains; application of subdomains for certain

dimensions

structure/hierarchy of primary items and

subdomains; application of subdomains for certain

dimensions

cross template hypercubes (primary items in dimensional

breakdowns)

tables linkbase view of each template

formula linkbase

cross application (information requirements) rules

cross template and template by template

rules

13

Sample InstanceTable 3

14http://arelle.org/

Sample InstanceTable 5

15http://arelle.org/

Sample InstanceTable 7

16http://arelle.org/

Sample instanceBusiness rules

17http://arelle.org/

this sample includes:• template specific rules (horizontal, vertical)• cross template rules

http://www.eurofiling.info

Copyright © 2005-2011 European Banking Authority using European Union Public Licence