From XBRLWiki

Contents 1 Introduction 2 Types of difficulties 2.1 Loading the taxonomy 2.2 Generating the instance 2.3 Signing the instance 2.4 Transmitting the instance 2.5 Parsing the instance 2.6 Validating the instance 2.7 Checking business rules 2.8 Reporting errors 2.9 Rendering the instance

Introduction

Several families of taxonomies have led to potentially large instances (e.g. more than a few tens of kilobytes, up to several gigabytes).

The taxonomy currently known as having this characteristic are:

• Taxonomy of Bank of Indonesia, for which an XBRL White paper has been published (http://www.xbrl.org/sites/xbrl.org/files/imce/lrg_instance_proc_indonesia.pdf);
• Solvency II taxonomies defined by EIOPA (European Insurance and Occupational Pensions Authority: https://eiopa.europa.eu);
• Basel III / CRD IV taxonomies, COREP and FINREP, defined by EBA (European Banking Authority: http://www.eba.europa.eu).

Note: the European taxonomies are intended to be used by all countries of the European Union, and more.

The size of these instances are typically due to lists of details for things like loans, financial products or assets.

Some tests have been made and led to difficulties. The topic has been discussed in the XBRL International conferences of Abu Dhabi (reference needed????) and Yokohama (reference needed????). The subject is tackled by the XBRL International, in the Standards Board and Best Practices Board.

A Working Groupe Note has been published by XBRL International, proposing mainly to adopt a streaming solution and proposing adequate structure of XBRL instance.

This Wiki is a forum where this topic can be freely discussed.

Types of difficulties

Several difficulties may happen at different stages when processing instances, when:

• loading the taxonomy
• generating the instance
• signing the instance
• transmitting the instance
• parsing the instance
• validating the instance
• checking business rules
• reporting errors
• rendering the instance

Loading the taxonomy

In some case big instances correspond to big taxonomies.

When a Data Point Model appears in instances (case of highly dimensional taxonomies), instances are bigger than for moderately dimensional taxonomies, where some dimensional aspects are hidden. This large set of dimensional elemnts leads to big taxonomy.

Sometimes, it is necessary to chop a taxonomy in several entry points to avoid too big DTS, this is the case of the CORE taxonomy which had to be chopped in four parts.

In the case of multi-lingual taxonomies, like the European ones, exitence of labels in several langages also inflate the size of the taxonomy. Care must be taken to include only used labels in a given country (there are 24 languages in the Europena Union, plus Norvegian and Islandic).

Generating the instance

Signing the instance

Transmitting the instance

Parsing the instance

Validating the instance

Checking business rules

Reporting errors

Rendering the instance