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XBRL Versioning

8th European Banking Supervisors XBRL Workshop. XBRL Versioning. Committee of European Banking Supervisors XBRL Network Vice-Chair VWG Katrin Schmehl. Amsterdam, 2007-11-07. Agenda. Importance of versioning XBRL Int. Versioning Working Group Deliverables of the VWG Requirements

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XBRL Versioning

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  1. 8th European Banking Supervisors XBRL Workshop XBRL Versioning Committee of European Banking Supervisors XBRL NetworkVice-Chair VWG Katrin Schmehl Amsterdam, 2007-11-07

  2. Agenda • Importance of versioning • XBRL Int. Versioning Working Group • Deliverables of the VWG • Requirements • Versioning models • XBRL Infoset • Versioning report • Versioning on dimensions

  3. Importance of versioning • Errors as well as business changes should be reflected in new editions of the taxonomies. • Each change should be documented seriously especially when the change influences the creation of the instance document. • Changes can only be documented by the taxonomy author. • Different development groups are working with distinct numbered edition of the taxonomies. • Importance to compare two different extensions of the same base taxonomy, like COREP or FINREP. • A standardized syntax of the versioning report could be used to adopt mapping changes or changes on the creation of instances automatically.

  4. XBRL Int. Versioning Working Group Chair Vice-Chair Otherprojects Software vendors XBRL Int. Banking supervisors (~10)

  5. Deliverables of the VWG W • Versioning Specification Requirements • XBRL Versioning Specification • description • definition of the information to be compared • rules of correspondence • content model • syntax • Conformance suite • test cases • XSLTs • syntax for test cases • XBRL Versioning Specification on Dimensions W XSD W XML XSLT XSD W XSD

  6. Requirements • Main requirements on versioning are: • the detection of changes between two taxonomies on concept, relationship and resource level • adding documentation to these changes • capturing of versioning information during and after the development phase of a taxonomy • a standardised syntax to be processed by XBRL software, i.e. • for the automatically adoption of mapping processes etc. • for the creation of a human readable versioning report

  7. “Runtime” Change Solution Visualise information Generate versioning Taxonomy developer Comment Diffing manager diffing container interface versioning container Taxonomy n Taxonomy n+1 Support for taxonomy maintenance

  8. Post Factum Change Solution Taxonomy n Taxonomy n+1 Generate diffing diffing container Visualise information comment interface Generate versioning versioning container Taxonomy developer Support for taxonomy maintenance

  9. Local Extension Change Solution Primary Taxonomy n-1 Primary Taxonomy n+1 i.e. IFRS, COREP… No communication here! Local Taxonomy Developers Taxonomy extended A Taxonomy extended B Taxonomy extended Z Generate diffing Visualise information diffing container AB diffing container AZ diffing container BZ Refine comments AB, AZ …BZ Self generated versioning versioning container BZ versioning container AB versioning container AZ Diffing analyst Global support for supply chains and change managers

  10. Comparison of two DTSs • XBRL Infoset: • is a description of the content of a DTS without any reference to the XBRL syntax • is referenced by the XBRL Versioning Specification • contains all information that is important to be compared between two DTSs • is recommended by the Versioning Working Group to be used to identify the information that should be compared • object model can be integrated in XBRL software that support XBRL versioning • is an additional deliverable of the VWG • is pending to be approved as Public Working Draft • [does not include a description for instance documents] W

  11. Class ModelXBRL Infoset IWD 2007-09-10 2.2.2 – XBRL Document Information Item 1 Parents (list): 2.2.2 2 URI: URI 3 Additional Properties (list): 2.2.3 or 2.2.11 4 Document Information Item:not in Infoset 0..* 0..* 2.2.3 – XBRL Taxonomy Information Item 2.2.11 – XBRL Linkbase Information Item 2.2.14 – Relationship Information Item 1 1 Parent: 2.2.2 2 Namespace: URI 3 Roles (list): 2.2.5 4 Arcroles (list): 2.2.6 5 Linkbases (list): 2.2.2 → 2.2.11 6 Imports (list): 2.2.4 7 Concepts (list): 2.2.8 1 Parent: 2.2.2 2 Documentation (list): 2.2.13 3 Links (list): 2.2.12 4 Attributes (list): xml: Attribute List 1 Parent: 2.2.12 2 Type: QName 3 From: 2.2.15 or 2.2.8 or fragment 4 To: 2.2.15 or 2.2.8 or fragment 5 Arcrole: 2.2.66 Order: Decimal 7 Use: NMToken 8 Priority: Decimal 9 Attributes (list): xml: Attribute List 0..* 1 0..* 2.2.12 – Extended Link Information Item 1 1 1 Parent: 2.2.11 2 Type: QName 3 Role: 2.2.5 4 Documentation (list): 2.2.13 5 Relationships (list): 2.2.14 6 Attributes (list): xml:Attribute List 1..* 2.2.4 – Imported XBRL Taxonomy Information Item 0..* 0..* 1 Parent: 2.2.3 2 Content: 2.2.2 3 Attributes (list): xml: Attribute List 2.2.8 – XBRL Concept Information Item 1 Parent: 2.2.3 2 Name: NCName 3 Type: XSDType 4 SubstitutionGroup: QName 5 Nillable: Boolean 6 Abstract: Boolean 7 Block: "#all"|"extension"|"restriction"| "substitution"|{empty} 8 Fixed: String 9 Final: "#all"|"extension"|"restriction"| {empty} 10 From (list): 2.2.14 11 To (list): 2.2.14 12 Attributes (list): xml: Attribute List 13 Children (list): XML Objects 0..* 0..* 2.2.15 – Resource Information Item 2.2.9 – XBRL Item Information Item 0..* 2.2.13 – Documentation Information Item 1 Parent: 2.2.12 2 Type: QName 3 Role: 2.2.5 4 Element (list): XML Object list 5 From (list): 2.2.14 6 To (list): 2.2.14 7 Attributes (list): XML Attribute List 8 Value (list): XML Elements 1 Parent: 2.2.8 2 Period Type: "instant"|"duration" 3 Balance: "credit"|"debit"|{empty} 4 Default: String 1 Parent: 2.2.12 or 2.2.11 2 text: String 3 Attributes (list): xml: Attribute List 1..* 2.2.1 – DTS Information Item 1 1 1 Root: URI 2 Concepts (list) : 2.2.8 3 Resources (list): 2.2.15 2.2.10 – XBRL Tuple Information Item 2.2.5 – Role Type Information Item 2.2.6 – Arcrole Type Information Item 1 1 1..* 0..* 1 Parent: 2.2.8 1 Parent: 2.2.3 2 Definition: String 3 UsedOn (list): 2.2.7 4 URI: URI 5 Uses (list): 2.2.12 or 2.2.15 1 Parent: 2.2.3 2 Definition: String 3 UsedOn (list): 2.2.7 4 URI: URI 5 Cycles: "any"|"undirected"|"none" 6 Uses (list): 2.2.14 0..* 0..* 1 1 1 0..* 0..* 2.2.7– Used On Information Item 1..* 1 Parent: 2.2.5 or 2.2.6 2 Target: QName

  12. Versioning report From DTS To DTS Concept or Resource (A) Concept or Resource (B) Corresponds to Assignment Documentation Action Categories Documentation Differences Event Version Content of a version information item

  13. HTML representation of an action component A new resource has been added to Concept A in the following version of the taxonomy.

  14. Versioning on dimensions • Sample Requirement: • syntactical changes on dimensional relationships should not be reported only the composition of a hypercube changed • therefore the Cartesian product of hypercubes (valid combinations) has to be obtained • Deliverables: • XBRL Dimension Infoset • XBRL Versioning Specification on Dimensions • Conformance Suite • a subgroup of the VWG is working on these deliverables

  15. Questions • Thank you for your attention!

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