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	The Extensible Markup Language (XML), see [http://www.w3.org/XML/ | XML Standard]		The Extensible Markup Language (XML), see [http://www.w3.org/XML/ | XML Standard]
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		+	=Terms and definitions=
		+	; Concept : A concept is an XML element defined in the ''substitutionGroup'' xbrli:item or xbrli:tuple.
		+	; Data Point Model (DPM) : A DataPointModel defines structures of data describing the characteristics of the information exchanged in the context of supervisory reporting processes.
		+	; Dimension : A Dimension is a data set to one characteristic area which is composed of individual and non-overlapping data elements. In XBRL terms a dimension is an abstract concept in the ''substitutionGroup'' xbrldt:dimensionItem.
		+	; Domain : A Domain is a classification system to categorize items that share a common semantic identity. A domain is an abstract concept and is the parent in a domain-member relationship. E.g. all individual countries can be members in a domain 'Countries'.
		+	; Family : Families are groups of Dimensions relevant for presentation or querying purposes. In XBRL terms a family is an abstract concept in the ''substitutionGroup'' xbrli:item with the @type set to 'model:familyType'.
		+	; Framework : A Framework is a business term common to a group of business users that consists of reporting regulations for a domain specific scope of information, like COREP, FINREP or Solvency II. Frameworks are ''public elements'' represented using XBRL abstract items with @type set to 'model:frameworkType' in schema 'fws.xsd'.
		+	; Item : An item is an abstract XML element in the ''substitutionGroup'' xbrli:item that can be used to carry facts or to represent business measurements. The item is defined by XBRL International as a placeholder for creating concepts.
		+	; (Domain) Member : A domain-member is discrete and countable. These Members can be explicitly defined in a domain. A member is an abstract concept in the ''substitutionGroup'' xbrli:item and is the child in a domain-member relationship.
		+	; Metric : A metric represent the nature of the data with a fixed and unchangeable meaning. Metrics are strongly related to the underlying data type. Mostly they are numeric and quantitatively measurable but they can be also reflect boolean or date values. A metric also known in XBRL terms as primary is a non abstract concept in the ''substitutionGroup'' xbrli:item that is defined based on the unique combination of a (XML) type and xbrli:periodType.
		+	; Namespace : The unique string in the form of an URI that is the @targetNamespace content of (a set of) XML schema file(s).
		+	; Owner : The owner represents an European institution that defines concepts. The owner's namespace is a URI used to establish the namespace of the concepts defined by that owner.
		+	; Perspective : Perspectives are extended linkroles that have a child node <link:usedOn>link:presentationLink</link:usedOn> AND contain only parent-child relationships in which families are the parent and dimensions are the child.
		+	; Public elements : Public elements of DPMs are represented as concepts in XBRL taxonomies. They are identified by a code in a certain scope. They MAY include additional information such as readable labels, definitions and legal references in different languages.
		+	; SubstitutionGroup : An XML attribute to classify a complexType of simpleType element so its construction can be re-used by other elements.
		+	; TableGroup : A TableGroup is a set of Tables that represents a business template. In XBRL terms tableGroups are ''public elements'' represented using XBRL abstract items with @type set to 'model:tableGroupType'.
		+	; Taxonomy : Taxonomies are defined as part of the DPM. It represents a version of the ''framework''; kind like a 'name' for the set of definitions used in the ''framework'' that are not part of the ''dictionary''. There is a virtual link with the XBRL term 'taxonomy' which is a set of concepts with their relationships and definitions. The XBRL taxonomy has much wider definition than the EXTA one. Taxonomies are ''public elements'' represented using XBRL abstract items with @type set to 'model:taxonomyType' in schema 'tax.xsd'.

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Revision as of 07:26, 3 June 2013

CEN WS XBRL Experts: Thierry Declerck (DFKI), Roland Hommes (Rhocon), Katrin Heinze (Deutsche Bundesbank)

Contents 1 Foreword 2 Introduction 2.1 Objective 2.2 Target audience 2.2.1 Relationship to other work 3 Scope 4 Normative references 5 Terms and definitions

Foreword

Introduction

The purpose of this document is to present and explain the European XBRL Taxonomy Architecture (EXTA) defined by European supervisory authorities. In particular, it explains the scope (coverage of information requirements), modularization in files, manner of defining concepts and relations and other important design aspects. It is fully compatible with the Data Point Methodology approach. As DPMs are semantic models being created by supervisory experts, they are not formalized from a technical point of view. XBRL as formal language can fill this gap. XBRL as data format is standardized and can therefore be used to enable automated processes. XBRL taxonomies are metadata specifications that provide a formal description of the data requirements to be used as data format in the European reporting process.

These pages are hosting the guidelines to an European XBRL Taxonomy Architecture (EXTA).

• European: this project is funded by the EU commission to support the standardisation process for supervisory reporting in Europe, but there is no restriction in applying it anywhere else;
• XBRL: this format has been chosen by the supervisory authorities EBA and EIOPA for the electronic data exchange between national banking supervisors and the European authorities;
• Taxonomy Architecture: this architecture has been created to limit the wide variety of options to define an XBRL taxonomy; different European XBRL taxonomies for similar purposes cause incompatability and would lead to increased implementation costs for all adopters in the EU market.

Objective

The objective of the EXTA is to define a set of architecture guidelines that transforms an European DPM without a loss in quality in an XBRL format. The taxonomy architecture provides a set of rules for this transformation to enable the creation of consistent and predictable XBRL meta data definitions in an automated process. EXTA supports a modular structure to enable the extensibility of these taxonomies as well as to ease their maintenance. As EXTA is a formal representation of a DPM it contains several structural concepts which has no correspondance in other known XBRL architectures.

Target audience

EXTA is targetted at taxonomy authors. Initially organisations like EBA, EIOPA, ESMA, ECB etc. As a spin-off of these taxonomies, local (national) initiatives will emerge, hosted by National Supervisory Agencies (NSA's). To meet local legislation the European taxonomies may need to be extended with local requirements. The EXTA is also aimed at supporting these national extensions according to the same guiding principles. The main advantage being a consistent framework of XBRL taxonomies which enables a cost efficient implementation in software solutions.

Consistent taxonomies throughout Europe also creates the opportunity for cross-EU harmonisation of terminology and, in a later stage, consistent reported facts that are more easily analyzed since the underlying structure is the same and terms used are complementary to each other.

A consequence of a consistent taxonomy framework is that software developers can choose to support only the architectural guidelines of EXTA. Although this limits their software in supporting full fledged XBRL taxonomies it eases implementation costs.

This document is aimed at users of the Bundesbank taxonomies, in particular editors of the taxonomy or producers of instance documents (by applying mappings to internal systems or assigning XBRL tags with values in any other manner) as well as developers of the IT solutions facilitating reporting in the XBRL format or analysis of XBRL data.

Relationship to other work

The reader of this EXTA is expected to be familiar with the principles of data modelling and have a thorough understanding of the XBRL family of specifications to evaluate the impact of the rules set to the XBRL taxonomy that needs to be created.

Scope

The EXTA has been defined for the creation of XBRL Taxonomies in the context of European supervisory reporting. XBRL taxonomie following this architecture are published by an European supervisory authority to reflect the data requirements based on a DPM in a machine-readable form.

Normative references

The eXtensible Business Reporting Language (XBRL), see | XBRL Standard

The Extensible Markup Language (XML), see | XML Standard

Terms and definitions

Concept 

A concept is an XML element defined in the substitutionGroup xbrli:item or xbrli:tuple.

Data Point Model (DPM) 

A DataPointModel defines structures of data describing the characteristics of the information exchanged in the context of supervisory reporting processes.

Dimension 

A Dimension is a data set to one characteristic area which is composed of individual and non-overlapping data elements. In XBRL terms a dimension is an abstract concept in the substitutionGroup xbrldt:dimensionItem.

Domain 

A Domain is a classification system to categorize items that share a common semantic identity. A domain is an abstract concept and is the parent in a domain-member relationship. E.g. all individual countries can be members in a domain 'Countries'.

Family 

Families are groups of Dimensions relevant for presentation or querying purposes. In XBRL terms a family is an abstract concept in the substitutionGroup xbrli:item with the @type set to 'model:familyType'.

Framework 

A Framework is a business term common to a group of business users that consists of reporting regulations for a domain specific scope of information, like COREP, FINREP or Solvency II. Frameworks are public elements represented using XBRL abstract items with @type set to 'model:frameworkType' in schema 'fws.xsd'.

Item 

An item is an abstract XML element in the substitutionGroup xbrli:item that can be used to carry facts or to represent business measurements. The item is defined by XBRL International as a placeholder for creating concepts.

(Domain) Member 

A domain-member is discrete and countable. These Members can be explicitly defined in a domain. A member is an abstract concept in the substitutionGroup xbrli:item and is the child in a domain-member relationship.

Metric 

A metric represent the nature of the data with a fixed and unchangeable meaning. Metrics are strongly related to the underlying data type. Mostly they are numeric and quantitatively measurable but they can be also reflect boolean or date values. A metric also known in XBRL terms as primary is a non abstract concept in the substitutionGroup xbrli:item that is defined based on the unique combination of a (XML) type and xbrli:periodType.

Namespace 

The unique string in the form of an URI that is the @targetNamespace content of (a set of) XML schema file(s).

Owner 

The owner represents an European institution that defines concepts. The owner's namespace is a URI used to establish the namespace of the concepts defined by that owner.

Perspective 

Perspectives are extended linkroles that have a child node <link:usedOn>link:presentationLink</link:usedOn> AND contain only parent-child relationships in which families are the parent and dimensions are the child.

Public elements 

Public elements of DPMs are represented as concepts in XBRL taxonomies. They are identified by a code in a certain scope. They MAY include additional information such as readable labels, definitions and legal references in different languages.

SubstitutionGroup 

An XML attribute to classify a complexType of simpleType element so its construction can be re-used by other elements.

TableGroup 

A TableGroup is a set of Tables that represents a business template. In XBRL terms tableGroups are public elements represented using XBRL abstract items with @type set to 'model:tableGroupType'.

Taxonomy 

Taxonomies are defined as part of the DPM. It represents a version of the framework; kind like a 'name' for the set of definitions used in the framework that are not part of the dictionary. There is a virtual link with the XBRL term 'taxonomy' which is a set of concepts with their relationships and definitions. The XBRL taxonomy has much wider definition than the EXTA one. Taxonomies are public elements represented using XBRL abstract items with @type set to 'model:taxonomyType' in schema 'tax.xsd'.