Proof-of-concept sample
Eurofiling data modelling and taxonomy architecture
2011-06-12
Proof-of-concept materials
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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)
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Original Templates
Scope
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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
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Original Templates
Normalized, including rendering coordinates and business
rules
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Data Points Model
Content
• 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
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Data Point Model
Lists of items
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Data Point Model
Hierarchies
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Data Point Model
Taxonomy Generation Data
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XBRL Taxonomy Generator
Base items and domains
http://www.osor.eu/projects/xbrl-tax-gen
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XBRL Taxonomy Generator
Rendering
http://www.osor.eu/projects/xbrl-tax-gen
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Taxonomy
Folders structure
com
base
dim
{date}
d
main
{date)
d{domain}
base
dim
eu
{ecb/eba/dsi/}
d
d{domain}
ct
{fin/sta/cor/tpl/
…}
technical (e.g.
custom gen link)
{date legislation
publication}
common
definitions
{date –
taxonomy
publication}
specific
definitions
{code/t#}
functional
relations
*dates were skipped in this sample taxonomy
presentational
relations
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Files and folders: Relations
/main/
/{yyyy-mm-dd}/
/com/
/{}/
/base/
combase.xsd
combase-lab{ZZ}.xml
combase-ref.xml
combase-def.xml
/dim/
comdim.xsd
comdim-lab{ZZ}.xml
comdim-ref.xml
comdim-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
{aaa}cs.xsd
{aaa}cs-lab{ZZ}.xml
{aaa}cs-ref.xml
{aaa}cs-def.xml
/eu/
{aaa-aaa}cs-frm.xml
comd{XX}.xsd
comd{XX}-lab{ZZ}.xml
comd{XX}-ref.xml
coms{XX}-def.xml
/d{XX}/
/d{XX}/
{aaa}d{XX}.xsd
{aaa}d{XX}-lab{ZZ}.xml
{aaa}d{XX}-ref.xml
{aaa}s{XX}-def.xml
/cs/
/d/
/d/
/{yyyy-mm-dd}/
/{yyyy-mm-dd}/
/{bbb}/
/{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
{entry-point}.xsd
{code-t#}-frm.xml
{code-t#}-lab{ZZ}.xml
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Taxonomy
Content
File type
Common dictionary
Specific (for certain
information requirements)
dictionary
Functional relationships
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 ELRs
labels for data points, labels
for ELRs
labels 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
formula
linkbase
Presentational
relationships (views)
view of each template
cross application (information
requirements) rules
cross template and
template by template
rules
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Sample Instance
Table 3
http://arelle.org/
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Sample Instance
Table 5
http://arelle.org/
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Sample Instance
Table 7
http://arelle.org/
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Sample instance
Business rules
this sample includes:
• template specific rules (horizontal, vertical)
• cross template rules
http://arelle.org/
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http://www.eurofiling.info
Copyright © 2005-2011 European Banking Authority using
European Union Public Licence