European Filing Rules
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Revision as of 14:23, 24 September 2012
Editing rules
Editorial comments should be highlighted as follows:
|
My comment! |
Contents |
Abstract
The rules in this document aim to facilitate the analysis and comparison of XBRL financial reporting data by computer applications and human readers. The following set of rules provides guidance on the preparation, filing, and validation of filings in eXtensible Business Reporting Language (XBRL).
Objective
The following set of rules provides guidance on the preparation, filing, and validation of filings in eXtensible Business Reporting Language (XBRL) format. The rules in this document aim to facilitate the analysis and comparison of XBRL financial reporting data by computer applications and human readers. The fundamental use case that guides the rules is the submission, by a single organisation, of its regulatory filings, and the consumption of those regulatory filings by many, initially unknown, users and software applications.
Scope
The rules in this document have been created for regulatory filings in the context of European supervisory reporting.
In this document, “regulatory filings” encompasses authoritative financial reporting standards and generally accepted accounting principles/practices (or GAAP), regulatory reports whose subject matter is primarily financial position and performance and related explanatory disclosures, and data sets used in the collection of financial statistics; it excludes transaction- or journal-level reporting, primarily narrative reports (for example, internal controls assessments) and non-financial quantitative reports (for example, air pollution measurements).
Target Audience
This document is intended for a technical audience and assumes that the reader has a working knowledge of the XBRL 2.1 and the XBRL Dimensions 1.0 Specifications and has a basic understanding of XML, Namespaces, and XML Schema. To readers with XML knowledge, many of the guidelines in this document will be familiar however, other rules originate from features that are XBRL-specific and therefore the reasoning behind these rules may be less obvious. Where appropriate, the rules are accompanied by a brief explanation.
Relationship to Other Work
The guidelines in this document pertain to XBRL filings. Parts of this document reiterate for expository clarity certain syntactic and semantic restrictions imposed by XBRL, but this document does not modify XBRL. In the event of any conflicts between this document and XBRL, XBRL prevails. This document does place additional restrictions beyond those prescribed by XBRL.
Tailoring this Document
This document is based on the assumption that filers in the Filing system will provide their filings according to taxonomies as published by the European supervisors. This document must be also tailored for each specific Filing system. This does include Filing systems on the European level (EBA, EIOPA and ESMA) as well as Filing Systems on the national level. Later filing systems might inherit this set of rules and potentially extend it further. This does guarantee that filings on a national level also comply with European rules and data can move along all participants without transforming the original filings. Furthermore, rules concerning the entity identifier and entity scheme should also be tailored. A summary table is provided at the end of this document which provides information about which rules should be tailored by individual regulators.
Validation of Regulatory Filings
Valdiation rules as published by the regulator and do accompany the taxonomies on the European level. This is to make submitted data does have a sufficient quality. These validation checks can be done through software in an automated process. The validation rules are harmonized across Europe so that the same results can be produced in each European reporting system.
Templates, Data Models and Taxonomies
The tables of the European reporting frameworks consist of white, gray and crisscrossed cells. White cells can be reported if data is available and can be retrieved from the database of the reporting entity. Gray cells could be reported but they are not mandatory because the level of detail is excluded from the reporting. Crisscrossed cells make no sense from an economic point of view.
Terminology
| Term | Definition |
|---|---|
| Authority | Any person or organization that has the legally delegated or invested authority, capacity, or power to provide a filing. Filer must own or control the authority name; for example, “example.com” could only be used by Example Inc. itself. |
| Dimension | xsd:element in the substitutionGroup of dimensionItem; relates to the ability to express multidimensional information; for example, profit from sales could be presented by products, regions, segments, etc; to express such relations XBRL International developed the Dimension 1.0 Specification, which enriches the general XBRL Specification with rules and procedures on how to construct dimensional taxonomies and instance documents. |
| Filing system | System in which XBRL filings are filed, received, analysed and redistributed. |
| Reporting entity | A person or entity on whose behalf a filing is made. |
| Filing | A filing is the fundamental unit of information that is transmitted to Filing system for receipt, validation, and acceptance. It is the conveyance of an XBRL document or series of XBRL filing documents. |
| Instance document | An instance document is an XBRL file. A document originating with a filer can only be sent as part of a filing. One or more documents comprise a filing. |
| Publisher of the schema | Organisation responsible for publishing a given XBRL taxonomy. |
| Applicable taxonomy | A taxonomy recognised to use as a base for filings in a given Filing system. |
| Hypercube | xsd:element in the substitutionGroup of hypercubeItem which represents a set of dimensions; relates to the ability to express multidimensional information; for example, profit from sales could be presented by products, regions, segments, etc; to express such relations XBRL International developed the Dimension 1.0 Specification, which enriches the general XBRL Specification with rules and procedures on how to construct dimensional taxonomies and instance documents. |
Rules
Filing syntax rules
XBRL document names follow the national rules on the file name in the filing system.
Some explanatory text.
Reporting entities must use one of the taxonomies as specified in the filing system as the applicable taxonomy.
A listing of all taxonomy files respective modules recognised in the Filing system should be provided on a web location.
Attribute xml:base must not appear in any filing document.
XML processors interpret this attribute differently, so it shall not be used.
Encoding of all XBRL documents must be "UTF-8".
Several standards exist on the representation and handling of text. Some of the standards like ISO-8859-1 are widely used in various countries but the standards itself are largely incompatible with each other . UTF-8 is the preferred and most used encoding in HTML documents and therefore defined as Best Practice. It is necessary to specify the encoding attribute in the prologue of an XBRL instance report.
Reporting entities shall use only one of entry point schema as specified in the filing system.
It is recommended to refer to one entry point in an instance document and therefore include only one schemaRef element.
Instance syntax rules
The scheme attribute of the xbrli:identifier element must follow the pattern recognised in the Filing system.
Some explanatory text and example.
An xbrli:identifier element must have a number or identifier recognised in the filing system as its content.
Some explanatory text and example.
All xbrli:identifier elements in an instance must have identical content.
Some explanatory text.
Only the xbrli:scenario element shall appear in any xbrli:context.
As scenario and segment elements are treated as mutually exclusive so the use of both of them is prohibited.
Reporting entities shall use only one of entry point schema as specified in the filing system.
Reporting entities shall use only one of entry point schema as specified in the filing system.ystem.
