Datatypes, Tuples, Dimensions, Formulas

Transcription

1 Datatypes, Tuples, Dimensions, Formulas

2 Datatypes, Tuples, Dimensions, Formulas 2

3 Datatypes, Tuples, Dimensions, Formulas business rules / validation rules 3

4 Types of business rules <date> is represented as YYYYMMDD <profit> is >0, monetary in Euros with two decimals <total debit> = <total credit> <street> and <house number> can only exist together <A> minus <B> = <C> if <X> > <Y>, then <Z> = 24

5 Business Rules taxonomie Bericht (Verpakking) Formaat Lengte Tekenset Enkelvoudig gegeven "Bereik" Domein Enumeratie Bereik Operatie... Bijv. SoFi-nr check... Gegevensset Context / doelonafhankelijk Voorkomen Relationeel Bijv. Gehuwd > partnernaam Bijv. Som activa = som passiva Context gerelateerde kwaliteit (bewering) Wets context Bericht context Bijv. Kinderaftrek > ook kind (ook: selectieregels) Bijv. Aangifte > SoF-nr Volledigheid bewering (consistentie) Bericht verwerk-baar? Taal (valid XML) Structuur Technische check Proces - Routering Actie in proces Processtapkeuze Wachten... Proces - Bewerking Aanvullen Berekenen Afleiding Bijv. als a voorkomt c invullen Bijv. als a + b = c (bb bedrag) Bijv. if a > b then c = 24 Autorisatie Proces (verwerking) Toekennen rechten DRAFT Mag zien Mag vrijgeven Mag muteren Mag opslaan

6 Business rules in XBRL Schema / datatypes Tuples Dimensions Formulas 6

7 Datatypes Base XML datatypes String Decimal Dates Integer, and many more Extensions provided in the XBRL Spec Monetary Shares Fraction User extensions XII Datatypes Registry

8 Datatypes - Enumerations Tool for consistency Fixed list of possible values, pick one Examples: Code lists Type of document, type of counterpart, etc. Australian States Dimensional taxonomies sometimes used to achieve the same purposes

9 Tuples Grouping facts that should not lose their connection, like records in a database Providing hierarchy/structure especially when dealing with granular/transactional data and forms No content, only children Dimensional taxonomies sometimes used to achieve the same purposes

10 XBRL Dimensions Dimensional view of Gross Sales:

11 XBRL Dimensions - Criteria Reporting requirements suggest the need for analysis/comparison according to certain criteria Formula Specification sometimes used to achieve the same purposes Significant reduction in the number of concepts AND the dimensions created for the purpose seem potentially reusable - an indicator is the presence of recurring attributes in the fully qualified elements names The "extraction" of semantics from the fully qualified concept name leads to more reusability of the concept - and thus likely helps harmonization within the taxonomy - AND the dimensions created for the purpose seem potentially reusable ProfitLossAttributableToOwnersOfParent ProfitLossNonControllingInterests Re-use one or more dimensions already existing within the taxonomy

12 Miscellaneous Tools Facet restrictions (datatypes) balance attribute Monetary concepts Interactions with Facts Sign of the amount Calculation Linkbase weight attribute Calculation linkbase Definition linkbase (non dimensional)

13 Formula Other XBRL validation tools not enough in some (significant) cases: Basic arithmetic operations: product, division, Arithmetic comparisons: item A must be equal to item B, Checks for the presence of elements Derivation of new facts from existing ones Not the only format that can achieve these purposes JAVA, C#, C++ XML based languages like XSLT, XQuery, Schematron, XML Schema assertions Optimized for the XBRL data/processing model Aspect model : intersection of concept, fact, mandatory dimensions, optional dimensions

14 Formula Formulae to produce new facts from existing ones Assertions to verify a condition: true or false Value assertions: test on the content of the data Existence assertions: test on the number of evaluations Consistency assertions: compare the result of a formula and a fact in an instance A lot of filters available: Concept aspect: Unit: Dimensions: Tuple By name Single measure Explicit dimensions Entity By period-type General measure Typed dimensions Segment By balance attribute Period: General filters: Scenario By custom-attribute Period start/end Value... By data-type Period-instant Precision Instant-duration...

15 History of the Formula Spec Sep 08 BE COREP Formulae in production Jun 08 Firsts implemt. Jun 22th 09 Final Rec Apr 11 New modules 2 nd CR + CI Nov 10 New modules 1 st CR Tuition material Xpath 3? Dec 07 3º PWD Dec 08 2º CR Rounding error advanced hanling Jun 05 Reqs Nov 06 Formula WG Constituted Jan 07 1 PWD Jul 07 2º PWD Mar 08 1º CR Feb 08 4º PWD Mar 09 PR Missing facts information Backward chaining?

16 Formula - Next Modules Module State Implementations AspectCover Filters PR 3 Concept Relation Filter PR 3 Custom Function Implementation PR 3 Generic Messages PR 3 Validation Messages Instances (multi-instance, and variable-set chaining) PR CR2 3 Tuple output NA 1

17 Formula -Where It Is Used Japan - Bank of Japan Belgium - Ministry of Finance France - Bank of France Spain - Bank of Spain Poland - Bank of Poland China - Shanghai Stock Exchange And more

18 Conclusions - Cheat Sheet Data types for Conformance/Consistency Pick list/drop down list Tuples for structure Dimensions for analysis Formula for Advanced logic Facts creation

19 Issues 19

20 Issues NT is a proper representation of the law <debit> = <credit> is NOT legislation 20

21 Issues Legislation and a metadata administration as a basis for the taxonomy? as a basis for the business rules 21

22 Issues Type of business rule vs. XBRL solution 22

23 Issues <date1> = YYYYMMDD <date2> = DDMMYY Or <date> met <rule1>, <rule2> 23

24 Status NL Netherlands Taxonomy Architecture (NTA): standardizing the use of XBRL, including handling business rules First steps in experimenting with Formulas FRIS validation 24