Datatypes, Tuples,
Dimensions, Formulas
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Datatypes, Tuples,
Dimensions, Formulas
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Datatypes, Tuples,
Dimensions, Formulas
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>
DRAFT Bericht (Verpakking) Enkelvoudig gegeven Gegevensset Proces -Routering Autorisatie "Bereik" Domein Formaat Enumeratie Bereik Operatie Lengte Tekenset ... ... Context gerelateerde kwaliteit (bewering)
Business Rules ‘taxonomie’
Wets context Bericht context Context / doel-onafhankelijk Voorkomen Relationeel Toekennen rechten Mag zien Actie in proces Processtapkeuze Wachten ... Bericht verwerk-baar? Taal (valid XML) Structuur Proces -Bewerking Aanvullen Berekenen Afleiding Proces (verwerking)
Bijv. Kinderaftrek > ook kind (ook: selectieregels) Bijv. SoFi-nr check
Bijv. Gehuwd > partnernaam Bijv. Som activa = som passiva
Bijv. Aangifte > SoF-nr Volledigheid bewering (consistentie)
Bijv. als a voorkomt c invullen Bijv. als a + b = c (bb bedrag) Technische check
Bijv. if a > b then c = 24
Mag opslaan Mag muteren
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Business rules in XBRL
• Schema / datatypes • Tuples • Dimensions • Formulas 6Datatypes
• Base XML datatypes
– String – Decimal – Dates
– Integer, and many more
• Extensions provided in the XBRL Spec
– Monetary – Shares – Fraction
• User extensions
• 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
• 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
• Dimensional view of Gross Sales:
• 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
• Facet restrictions (datatypes) • “balance” attribute
– Monetary concepts – Interactions with
• Facts – Sign of the amount
• Calculation Linkbase – “weight” attribute
• Calculation linkbase
• Definition linkbase (non dimensional)
• 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
• 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:
Formula
Concept aspect: By name By period-type By balance attribute By custom-attribute By data-type … Unit: Single measure General measure Period: Period start/end Period-instant Instant-duration … Dimensions: Explicit dimensions Typed dimensions General filters: Value Precision .... Tuple Entity Segment Scenario ...15 2005 2006 2007 2008 2009 2010 2011 2012 Jun 22th 09 Final Rec Jun 05 Reqs Jun 05 Reqs Jun 08 Firsts implemt. Jun 08 Firsts implemt. Dec 08 2º CR Dec 08 2º CR Sep 08 BE COREP Formulae in production Sep 08 BE COREP Formulae in production Mar 09 PR Mar 09 PR Nov 06 Formula WG Constituted Nov 06 Formula WG Constituted Jan 07 1 PWD Jan 07 1 PWD Jul 07 2º PWD Jul 07 2º PWD Dec 07 3º PWD Dec 07 3º PWD Feb 08 4º PWD Feb 08 4º PWD Mar 08 1º CR Mar 08 1º CR Nov 10 New modules 1stCR Nov 10 New modules 1stCR Apr 11 New modules 2ndCR + CI Apr 11 New modules 2ndCR + CI Backward chaining? Backward chaining? Missing facts information Missing facts information Xpath 3? Xpath 3? Tuition material Tuition material Rounding error advanced hanling Rounding error advanced hanling
History of the Formula Spec
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 PR
Instances (multi-instance, and variable-set chaining)
CR2 3
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…
• Data types for
– Conformance/Consistency – Pick list/Drop down list
• Tuples for “structure”
• Dimensions for analysis • Formula for
– Advanced logic – Facts creation
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Issues
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Issues
“NT is a proper representation of the law” <debit> = <credit> is NOT legislation
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Issues
Legislation and a metadata administration as a basis for the taxonomy
? as a basis for the business rules
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Issues
Type of business rule vs.
XBRL solution
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Issues
• <date1> = YYYYMMDD • <date2> = DDMMYY
Or
• <date> met <rule1>, <rule2>
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Status NL
• Netherlands Taxonomy Architecture
(NTA): standardizing the use of XBRL, including handling business rules
• First steps in experimenting with Formulas • FRIS validation
