Finrep Rev2 XBRL Taxonomy

XIV Eurofiling Workshop30th-31st March 2011

EBA HQ, Tower 42, London, UK

FINREPrev2 status

• draft version proposed in Dec 2009 (DPM and taxonomy)• changes in 2010:

– DPM notation:• stress shifted from dimensions to domains• „table-table”:

– 1st version: defined for a cell or sets of cells– 2nd version: defined for each cell separately– 3rd version: not needed (Excel AddIn and rendering coordinates)

– taxonomy architecture (TBD later)– business users revision:

• proposal for changes by BDE and review by FINREP O.N.: reduction in number of domains and dimensions)

• incorporation of feedback in the DPM and suggested modifications (acceptance pending)• plan:

– availability of new templates: June 2011 (public consultations); 2011/2012 final version of templates effective Q1 2013; IFRS 9 taken into account (incorporation subject to decisions of IASB and EU Commission); further changes expected in the future as a result of modifications of IFRSs

– DPM work starts in June 2011– testing taxonomy available in Autumn 2011, final at the end of Q1 2012

FINREP Rev2 XBRL Taxonomy 219/04/23

Proposal for changes [1]

• AL– incorporate allowance into amounts (AT) breakdown

• CC– three new items in classes of comprehensive income– possible merge with „main” categories (overlapping members; one breakdown for

„classes”)• CG

– possible merge with „main” categories (overlapping members; one breakdown for „classes”)

• GA– use explicit country codes (e.g. what is „Domestic”, what is „Other than domestic in

EMU” – if domestic is EMU, …)• IM

– move past due periods to time intervals (see testing sample)• MA

– split into market (OTC, organized) and incorporate instruments into „main” categories (options and other under derivatives)

FINREP Rev2 XBRL Taxonomy 319/04/23

Proposal for changes [2]

• MC– a number of changes resulting from intermediate totals (subtotals)– incorporation of other domains (CC, CG, …)

• MC & PL– solution for „Cash equivalents”

• cash and other instruments in MC• cash and cash equivalents portfolio in PL

– solution for „Other than held for sale portfolio outside IAS 39”• tangible and intangible classes in MC• measurement/valuation in PL

– hybrid contracts move from PL to MC• RT

– incorporate instruments into „main” categories (CDS, CSO, TRS) under derivatives

FINREP Rev2 XBRL Taxonomy 419/04/23

Testing materials

• set of 11 templates (FINREP/BSI-MIR use cases)• including IFRS 9• Data Points Model

– base items, dimensions, domains and general subdomains– hypercubes (complete scope/template specific) including hypercube related

subdomains• taxonomy testing:

– folders structure for versioning– complete scope hypercubes– template specific hypercubes– tables linkbase– formula linkbase

FINREP Rev2 XBRL Taxonomy 519/04/23

FINREP Rev2 XBRL Taxonomy 6

National extension

• aim: coherency, stability, flexibility (+ simplicity and efficiency)• aspects: implementation and maintanance (both at filer and supervisor sides)

Architecture: LayersOverview and principles

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Architecture: LayersBuilding blocks

Eurofiling lavelEurofiling lavel

National extensions levelExtension of definitions and modification of functional relationships (extensions) and national extension views .

National extensions levelExtension of definitions and modification of functional relationships (extensions) and national extension views .

Definition of base (primary) items, dimension items, domains and their members as well as subdomains (and their application for certain

dimensions).

Definition of base (primary) items, dimension items, domains and their members as well as subdomains (and their application for certain

dimensions).

Presentational relationships (views)Structuring and presenting of data according to current requirements (rendering information, template specific

hypercubes, validations).

Functional relationshipsSpecific for certain information requirements but template independent universe of possible data points supporting

mapping from and to external sources (complete scope hypercubes )

Conc

eptu

al

laye

rRe

latio

nshi

p la

yer

Defintions of common items for all information requirements within a framework

Definitions of items specific for certain information requirements, e.g. applicable for FINREP/COREP/ECB Statistics

of BSI and MIR/Other

FINREP Rev2 XBRL Taxonomy 719/04/23

Architecture: LayersApplication in linkbases

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Functional relationsComplete model

of information requirements

Presentation relationsCurrent information

requirements in views

DictionaryConcepts declarations, labels and references

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Architecture: LayersContent of taxonomy files

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 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 (targetRole + new ELRs)

structure/hierarchy of primary items and

subdomains; application of subdomains for certain

dimensions (targetRole + new ELRs)

complete scope hypercubes (primary items in dimensional

breakdowns)

table specific hypercubes and exclusions

tables linkbase view of each template

formula linkbase

cross application (information requirements) rules

cross template and template by template

rules

FINREP Rev2 XBRL Taxonomy 919/04/23

Folders structure

technical (e.g. custom gen link)

technical (e.g. custom gen link)

specific definitions

specific definitions

functional relations

functional relations

presentational relations

presentational relations

common definitionscommon

definitions

FINREP Rev2 XBRL Taxonomy 1019/04/23

/main/

/{yyyy-mm-dd}/

/com//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

/{sir}/

/base//base/

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

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

/dim//dim/

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

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

/d//d/

/d{XX}/

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

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

/cs//cs/

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

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

{sir-sir}cs-frm.xml

/{sir}//{sir}/

/{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

FINREP Rev2 XBRL Taxonomy 1119/04/23

Naming conventionPrinciples

• General– Names of files and prefixes should be short, represented by code (mnemonic)

• File names– File names should be terse and coded according to the architectural diagram

to facilitate performance during processing of taxonomies and instances• Namespaces

– Namespaces should adhere to the general architecture allowing separation of common primaries, dimensions and domains

• QName:– critical for mapping to XBRL– applied in XBRL Formulas, Eurofiling Rendering, etc (instead of XLink + XPointer href).– stable and independent from potential taxonomy changes– include instead of import for referencing common definitions from specific

(FINREP/COREP/BSI-MIR/…) definitions

FINREP Rev2 XBRL Taxonomy 1219/04/23

Naming convention: Namespaces and prefixes

Schemas Prefix Namespace Applies to files

Primary items base http://www.eurofiling.info/base

Applies to Common, COREP, FINREP, Statistics

and future modulesDimension items dim http://www.eurofiling.info/dim

Domains d{domain} http://www.eurofiling.info/d/{domain}

Templates t{#}ci

http://www.eurofiling.info/{fin/...}/t{#}http://www.eurofiling.info/{cor/...}/ci

Complete scope hypercubes {fin/sta}cs http://www.eurofiling.info/{com/eba/ebc/...}/cs

FINREP Rev2 XBRL Taxonomy 1319/04/23

no date (only on official location and processing instruction inside of each file <?...?>): <?officialURI http://www.eurofiling.info/eu/fr/xbrl/2010-01-27/sta/d/dTR/stadTR.xsd?>

Naming convention: primary items

• single character to represent concept’s characters or data type:– m: monetary item type– i: integer item type– d: date item type– s: string item type– c: decimal item type– p: percent item type– n: pure item type– a: abstract concepts used for grouping (string, duration)

• single character to represent the period type (doesn’t apply to abstract items)– i: instant– d: duration

• sequential number (starting from 1) making a concept unique• two representations of a single concept – instance and duration: same sequential number

FINREP Rev2 XBRL Taxonomy 1419/04/23

Naming convention: Domain members and dimension items

• domain: unique two letters abbreviation/code (e.g. ga, ti, cu, …)• explicit domain member, either (unique within a domain):

– first character: x + sequential number (starting from 0/1)– standard codes (e.g. ISO) or abbreviations:

• currencies: eur, pln, usd, …• geographical and political areas: pl, de, fr, gb, emu, oecd, … (but e.g. x14 for „Other

than EMU”)• time intervals: le1y, gt90d_le180d, (but e.g. x5 for „Overnight”)

• typed domain member: regular naming convention (e.g. „code”)• dimension: unique two letters abbreviation/code (e.g. OM, RM, CR, CS, …)

FINREP Rev2 XBRL Taxonomy 1519/04/23

Naming convention: Examples

FINREP Rev2 XBRL Taxonomy 1619/04/23

Eurofiling tables linkbaseCharacteristics

• historically: evolution from presentation based rendering (enhanced presentation linkbase) of the Bank of Spain

• in use: BSI-MIR taxonomies in the Bank of Spain– automatic generation of forms (web-based) for reports’ submission– rendering of reports sent

• application: quantitative (mainly) tabular data• based on generic link (specific resources, arcs and arcroles)• handles well data points modeling approach• some initial templates may require „normalization”

FINREP Rev2 XBRL Taxonomy 1719/04/23

Eurofiling tables linkbasePrinciple of operation

• split: templates (file level), tables within a template or sections of tables (ELR level)• axis:

– y: coordinates representing headers of row– x: coordinates representing headers of columns– z: coordinates representing implicit information (e.g. from title of a table), drop-down

list above the table (e.g. CR-IRB), etc• hierarchical structure of headers – nesting, abstracts, …

• generic label and reference linkbases to store coordinates titles and references• inheriting information from higher lever coordinates

FINREP Rev2 XBRL Taxonomy 1819/04/23

Eurofiling tables linkbase - Example

FINREP Rev2 XBRL Taxonomy 19

Eurofiling renderingZ-axis

Basic concept: AssetsLocation of activity: SpainAmount type: Outstanding

Y-axis

Category of assetsCounterparty sector

Original maturity

X-axisCounterparty residence

Instrument original currency

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FINREP Rev2 XBRL Taxonomy 20

Eurofiling tables linkbaseSchema

gen:link

rend:table

rend:axisCoord…

rend:axisCoord@abstract={boolean}

rend:explicitDimCoord@dimension={QName}

@value ={QName}

label:label

rend:axisArc@arcrole="table-axis"@axisType="zAxis"/"xAxis"/"yAxis"

gen:arc@arcrole="axis-member"

rend:pimaryItem@name={QName}

rend:typedDimCoord@dimension={QName}@value="any"/"null"

rend:timeReference@instant="end"/"start"

@offset={integer}

gen:arc@arcrole="element-label"

gen:arc@arcrole="axis-member"

• http://www.eurofiling.info/eu/fr/xbrl/2010/rendering.xsd– resources:

• table• axisCoord (@abstract)

– primaryItem (@name)– timeReference (@instant, @offset)– explicitDimCoord (@dimension, @value)– typedDimCoord (@dimension, @value)

– arcs:• axisArc (@axisType)

– arcroles:• table-axis• axis-member

• + Generic Link, Generic Labels. Generic References

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Definition and revision of taxonomy – Excel AddIn

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http://www.eurofiling.info

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