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Copyright © Business Reporting – Advisory Group

Technical TrackXBRL WEEK IN FRANKFURT 2016

3rd June 2016


What are the topics we will try to cover today?

2

3June

Friday

8:00 9:00 Doors open – registration for the Day. Networking coffee9:00 9:10 Overview of the technical track

Introduction to the technical tutorial.9:10 10:30 Data exchange technologies and challenges

Comparison of formats for metadata definition and data exchange.10:30 11:00 Coffee break11:00 12:30 Comply with the EBA/EIOPA reporting requirements - what not to forget?

Technical details of the taxonomies. Most common issues with reporting (errors in reports, compliance with various Filing Rules' sets, ...).

12:30 13:45 Lunch13:45 15:05 How to deal with major reporting challenges -complexity, performance, version management, tools

and their integration, ….?Examples of real case issues and potential solutions (including application of OIM-formats).

15:05 15:25 Coffee break15:25 16:00 From source data to macro analysis - how to store, integrate, aggregate, submit, receive, analyse, ….?

Overview of data exchange process from technical perspective.16:00 16:05 Q&A Wrap-up and closing


Who are we? Business Reporting - Advisory Group (http://www.br-ag.eu)

trainers:

• Bartosz Ochocki

• Karol Minczynski

some of our projects since 2005:

• European Banking Authority (formerly Committee of European Banking Supervisors) – Eurofiling: COREP (Basel/CRD), FINREP (IFRSs for credit institutions), liquidity coverage, leverage ratio, large exposures, BSI-MIR (ECB statistics) data modelling and XBRL taxonomy design and development

• data models and taxonomies for banking sector: extensions to COREP and FINREP for the National Bank of Poland, monetary statistics and interest rates for Banco de Espańa, miscellaneous reports for Deutsche Bundesbank, commercial and sharia banking for Bank of Indonesia, Central Bank of Iraq (IMF/WB), Central Bank of Israel, banking IFRS for SBS Peru, National Bank of Moldova COREP FINREP and local reports

• Solvency II data model and taxonomy for Bermuda Monetary Authority and European Insurance and Occupational Pensions Authority (EIOPA)

• IFRS taxonomy and local/sectorial extensions, national GAAP taxonomies: SVS Chile, DCCA, MIX, SMV Peru, IFRS for insurance sector

• trainings and advisory for UK FSA, Bank of England, Central Bank of Ireland, Deutsche Bundesbank, Oesterreichische Nationalbank, Polish Financial Supervision Authority, ACRA Singapore, Polish Central Statistical Office, Securities and Exchange Board of India, IFRS Foundation, South African Institute of Chartered Accountants, commercial banks and US-SEC filers

• pilot projects: Warsaw Stock Exchange, Polish Ministry of Finance, Ministry of Economy of Chile

• support in pan-government projects: SBR Australia Cycle 1, SBR roadmaps for various countries

• taxonomy testing: NTP Netherlands, Finanzverwaltung (e-Bilanz), State of Nevada Office of the State Controller (DCARS)

• software advisory and testing: Altova, ClaritySystems/IBM

our trainings:

• XBRL International training partner for international conferences since 14th conference in 2006: (Philadelphia, Munich, Vancouver, Eindhoven, Washington DC, Paris, Rome, Beijing, Brussels, Montreal, Abu Dhabi, Yokohama, Dublin, Orlando)

• online XBRL Foundation course

• XBRL for Interactive Data

3

Consulting Trainings

Software development and advisory

R&D

Business Reporting


Who are you?

4

Banks/Insurance/Capital market?

Supervisors/Analysts/Managers/Developers

/IT Architects?


Data exchange technologies and challengesComparison of formats for metadata definition and data exchange.

5


Where are we?

6

1100101 00110101010101010101010101010101

What?invoice, bank transfer, financial statement, current

report, payroll, registration details, tax form, auditors report, purchase order, …

Why?settlement/payment, signature of a contract, request for a subsidy, change of a policy, decision on purchase

or investment, …

Financial Data

Operational reporting• detailed transactional and accounts level data• e.g. purchase order, proof of payment, invoice, delivery note, …• operational level: triggering immediate reactions and responses

of lower lever importance• mostly standardized, simple, fixed and repeatable content • mostly numeric data• large number of small data packages

Informational reporting• aggregated and modified data from accounts• e.g. financial statement, managements review, prudential reports, …• planning and strategic level: review, analysis, comparison and

decision making• flexible and complex content, depending on regulations, reporting

scenario and type of business• numeric and descriptive data• large quantity of data for different time periods

Exchange of


How does the reporting process look and what are the issues?

7

SUPERVISORQuestions on supervision in micro and macro scale:- do the own funds cover the risk taken by an institution?- does an undertaking have enough liquidity to run in case of stress test

scenario?- what are the largest expositions against a single counterparty or a

group?

UNDERTAKINGActions:- fulfil legal obligation- present performance

Content and scope: regulations, guidelines, forms, etc.

Reports (information)ability to produce data in different formats

Data Production

bu

sin

ess

op

erat

ion

s

ability to validate, consume and unify data to a single source for analysis and decision making

Data Consumption

result:- high cost of data exchange (software and human labour)- delayed access to data and low quality of received information causes ineffective decisions

solution: Standard Electronic Data Exchange Format!

consequences:- need of creating costly interfaces for data extraction to and from different formats- manual work of rekeying data: time consuming and error prone- exchanged information missing semantics


What is a standard?

8

Industry standards:- Producer, Product, ...- Person, Social security number, ....- Artist, Album, Song, ...- Author, Book, ...- Package, Sender, Receiver, ...

standards:

collaborative effort of interested parties for public usage

free from license fees and any charges

already contain basic required functionalities (no need to reinvent the wheel)

usually a best practice optimum and consensus of experienced contributors

publically available documentation, tutorials, examples, forums and discussion groups, etc

proven implementation allowing to learn from experience of others

possibility to choose from existing solutions and change providers at any time

…

proprietary formats:

commercial purpose / single scenario application

built and maintained on commercial basis

start from scratch requires more work but allows for higher customization

higher innovation and no inheritance of unneeded functionalities

requires development of extensive documentation (specifications, manuals, etc)

custom implementation - requires extensive risk analysis

risk of dependency on a single provider (cost increase, bankruptcy, ..)

…

http://images.google.pl/imgres?imgurl=http://www.hitmewithit.com/wp-content/barcode.jpg&imgrefurl=http://www.hitmewithit.com/?p=46&h=290&w=495&sz=28&hl=pl&start=2&um=1&tbnid=Ydr_cK2TDJA8qM:&tbnh=76&tbnw=130&prev=/images?q=barcode&svnum=10&um=1&hl=pl&lr=

http://images.google.pl/imgres?imgurl=http://www.hitmewithit.com/wp-content/barcode.jpg&imgrefurl=http://www.hitmewithit.com/?p=46&h=290&w=495&sz=28&hl=pl&start=2&um=1&tbnid=Ydr_cK2TDJA8qM:&tbnh=76&tbnw=130&prev=/images?q=barcode&svnum=10&um=1&hl=pl&lr=


What are the requirements from the process perspective?

Basic requirements:

electronic communication (FTP/Portal/WS,

encryption, authorisation, etc.)

metadata description of each reportable data

point enabling its mapping to source data and

identifying it for further use (e.g. in analysis)

presentation of exchanged data in graphical

format (e.g. based on forms/tabular views

defined in regulations)

definition of tests/validations and their

execution prior, during and after data

submission

Technologies under consideration:

Fulfil requirements?

9

IT system of reporting entity:- gathers operational level data for management purposes,- enables data aggregation for internal and external reporting purposes,- …

Information requirements: sets of data required to be reported according to regulations (usually expressed in forms/tabular format with explanation of each field)

IT system of supervising entity:- enables data exchange with supervised entities,- stores data for analytical purposed,- …

Bank code: ISO-17424 (LEI): KGCEPHLVVKVRZYO1T647

Period: 2014-07-01 - 2014-09-30

Currency: ISO-4217:EUR

C 11.00 - SETTLEMENT/DELIVERY RISK (CR SETT)

UNSETTLED TRANSACTIONS AT SETTLEMENT

PRICE

OWN FUNDS REQUIREMENT

S

TOTAL SETTLEMENT RISK

EXPOSURE AMOUNT

010 030 040

010 Total unsettled transactions in the Non-trading Book 42 788 148 2 583 426 32 292 822

020 Transactions unsettled up to 4 days (Factor 0%) 800 299 -

030 Transactions unsettled between 5 and 15 days (Factor 8%) 3 252 203 130 088

040 Transactions unsettled between 16 and 30 days (Factor 50%) 32 999 233 2 062 452


060 Transactions unsettled for 46 days or more (Factor 100%) 3 424 -

070 Total unsettled transactions in the Trading Book 264 568 625 59 220 920 740 261 506

080 Transactions unsettled up to 4 days (Factor 0%) 24 492 220 -


Data: numeric and non numeric values related to entity’s operations required by supervisors

$v1 = $v2 + $v3$v1 ≥ $v2


What are the requirements from the metadata definition perspective?

10

<FAHFT_D_CA U="EUR" C="123456" P="2014-03-01" D="Q">1090910</FAHFT_D_CA>

<credit_institution code="123456"><period start="2014-01-01" end="2014-03-31">

<dp_1234 currency="EUR" scale="0" >1090910</dp_1234>(...)

</period></credit_institution>

<Series FREQ="Q" COLLECTION="B" TIME_FORMAT="P3M" CURRENCY="EUR" INSTITUTION="123456"><Obs TIME_PERIOD="2014-03" OBS_VALUE="1090910" OBS_STATUS="A"/>(...)

</Series>

Business users• IFRS, FINREP, COREP, … - which accounting

regime or standard?• What do you mean by „financial”?• Where is it disclosed?• Gross or net carrying amount?• Any of it impaired or past due but not

impaired yet? Or maybe it is measured at fair value? If so: which level?

• Which operations is it reported for? Banking, assets management, ...?

• Is any of it transferred or partially derecognized?

• Is it audited or unaudited, solo or consolidated (if consolidated then which method)?

• …

IT• Is it a number, date, text? If a number

that what is the unit or measure?• How is it related to other data – which

package does it come with (frequency, types of entities)?

• Does it calculate to or from anything else?

• Are there any breakdowns applicable? Are they predefined or flexibly assigned by filers?

• What attributes apply to this data? How is it characterised?

• Which journal-entries roll-up to this value?

• …

„Financial assets”


What is XML?

eXtensible Markup Language

developed by W3C

framework for development of data exchange formats

markup (tag):

– annotates fragments of a text document in order assign it with meaning or for processing purposes

– text within angle brackets: <markup>, </markup>, <markup attribute="..."/>

– examples:

<person sex="male" age="49">John Smith</person>

<album genre="pop">

<title>X&Y</title>

<artist country="England">Coldplay</artist>

</album>

XML is just syntax, a basis for defining domain specific standards: MathML, ebXML, BioML, … (Wikipedia lists over 200 standards)

11

opening (starting)

closing (ending)

empty attribute


How to describe a car in XML (metadata and data)?

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Make: AudiModel: R8Colour: ibis white

Make: FerrariModel: ItaliaColour: rosso corsa

Make: SkodaModel: OctaviaColour: grey

Properties of a car:- make,- model,- colour,- engine,- number of seats,- segment,- drive,- …

<car>ibis white Audi R8</car>

<car colour="ibis white">Audi R8</car>

<car colour="ibis white" make="Audi">R8</car>

<car colour="ibis white" make="Audi" model="R8"/>

<car colour="ibis white">

<make>Audi</make>

<model>R8</model>

</car>

<auto>ibis white Audi R8</auto>

Make Model Colour

Audi R8 ibis white

Ferrari Italia rosso corsa

Skoda Octavia grey

Defined in XML Schema:• Which are the markups? What are their names

and allowed values?• Do they have any attributes? What are the

names and allowed values for these attributes?• What is the structure of markup – is there any

nesting?

Information for each car (make, model and colour) described in XML Instance document using markups, attributes and structures described in XML Schema

Metadata

Data


What are the problems with XML?

XML Schema allows setting rules on content of XML Instance Documents

names of markups and attributes

values of markups and attributes

structure of nesting

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XML Schema

XML Instance document

structures can be very complex and present only a single view (difficult to define different classifications)

structures cannot be modified without losing comparability

no semantics behind structures (markups, nesting and attributes

are just technical syntax structures)

separate structures from definitions of markups

allow for flexible creation of relations between markups in a

different place

add semantics to relations

Problems Solutions


What is XLink and XPointer?

XLink: XML Linking Language (http://www.w3.org/TR/xlink/)

• creation of links in XML documents (e.g. between markups)

• counterpart of <a> tag used in HTML but far more complex and useful

• uses XPointer to locate markups in XML documents (after #):

<car xlink:href="colours.xsd#white">Audi R8</car>

types of links:

• simple (single link)

• extended (collection of simple links)

extensively used in XBRL

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XML Schema

XML Instance documentXML Schema XLink

XML Instance document z XLink


What does the XBRL stand for, what is XBRL used for and since when?

X - flexible framework: enables customization and application in different reporting scenarios independent from legal regulations

B - designed for description and exchange of business related data (includes all required characteristics and functionalities for this application)

R - informative reporting: exchange of aggregated data for analysis and decision making

L - communication (encoding and decoding) of information: sentences/statements built according to certain syntax (grammar) and semantics (meaning)

public, open, free standard

initial requirements - standard for:

describing information requirements in order to…

…transfer it between different systems

additional requirements:

advanced validation (mathematical/logical rules, error messaging)

visualization/rendering (e.g. tax forms, tables, reports)

versioning of definitions (dictionaries) in time/space

„drill-down” of information (XBRL Global Ledger)

Δ

CPAs start researching application of XML in

financial reporting

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Establishment of XBRL Organization (AICPA, „Big5”, Microsoft,...)

1st XBRL Conference (London); IFRS taxonomy

Specification XBRL 2.0


Specification XBRL Dimensions 1.0

First prototype


XII cooperates with W3C; start of XBRL GL development

First XBRL Jurisdictions: Australia, Canada, Germany, Japan, Netherlands, UK, IASB

Development of jurisdictions, implementation projects (public authorities - SBR, capital market supervisors)

Development of technologies: versioning, business rules (formula and functions), rendering; more implementations

FINREP/COREP

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US SEC Project Australia SBR

IFRS Taxonomy with dimensional

approach)

Generic link and Formulae Specification

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Abstract Model, Versioning, Rendering (including Table Linkbase), additional

functionalities of Formulae (multi instance, chaining), …

Ap

ril

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inlineXBRL(UK HMRC)

FINREP (data points)

Jun

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2012-

Format selected by the EBA (2014), EIOPA (2016) and ESMA ? (2020) for

data exchange

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Copyright © Business Reporting – Advisory Group 16

How is XBRL governed and developed? non-profit organization and local jurisdictions (coordination/management of initiatives and works)

700+ members (direct or indirect)

• commercial companies: audit, consulting, software, banks, stock exchanges

• non-profit organizations: accountants, securities exchanges, banks, analysts

• public authorities: banking supervisors/central banks, registers, securities regulators, statistical and tax offices

aim: development and proliferation of XBRL through the following activities

• management/coordination (Board of Directors, Standards Board, Best Practice Board, etc.)

• development and maintenance of specifications (working groups: permanent/temporary)

• support in implementation projects, increasing awareness (e.g. through events, trainings, ...)

more on:

WGStandards

BoardBoard of Directors

Requirements IWD PWD CR REC

http://www.kosdaq.or.kr/index.html

http://www.kosdaq.or.kr/index.html

http://www.tse.com/en/index.html

http://www.tse.com/en/index.html

http://www.banque-france.fr/index.htm

http://www.banque-france.fr/index.htm

http://images.google.pl/imgres?imgurl=http://www.uwosh.edu/faculty_staff/makar/image/fasb_small.gif&imgrefurl=http://www.uwosh.edu/faculty_staff/makar/organizations.htm&h=99&w=81&sz=4&hl=pl&start=3&tbnid=zRw0SijQU72DOM:&tbnh=82&tbnw=67&prev=/images?q=fasb&gbv=2&hl=pl

http://images.google.pl/imgres?imgurl=http://www.uwosh.edu/faculty_staff/makar/image/fasb_small.gif&imgrefurl=http://www.uwosh.edu/faculty_staff/makar/organizations.htm&h=99&w=81&sz=4&hl=pl&start=3&tbnid=zRw0SijQU72DOM:&tbnh=82&tbnw=67&prev=/images?q=fasb&gbv=2&hl=pl


What are the XBRL and underlying technical specifications?

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XML and derived (XSD, XLink, …)

W3C

General syntax

XBRL specifications (2.1, …)

XBRL International (XII

Syntax and semantics for business reporting

XBRL Taxonomy

jurisdictions, supervisors

Information requirements

XBRL instance documents

undertakings, reporting entities

Reports with data

XBRL = XML (markups, attributes, etc.), XML Schema (e.g. data types)

+ XLink, XPointer (links/relations), Namespace (owners/authors)

+ other rules (np. extensions by overriding and prohibiting links)

+ semantics (hierarchical relations, labels, references, dimensions, business rules, tabular views, etc.)

syntax

documents describing fundamental technical definition of how XBRL works

• specifications

– recommendations - XBRL 2.1, Dimensions 1.0, Formula 1.0, Inline XBRL, Table linkbase, Versioning, Extensible Enumerations, …

– candidate releases/recommendations – Formula Extension Modules

– internal/public working drafts – Taxonomy Packages, Streaming Extensions, …

• conformance suits (tests for compliance and compatibility)

• best practice documents (FRTA, FRIS, GFM, …) and project specific rules (EDGAR Filer Manual, Eurofiling/EBA/EIOPA Filing Rules)

• Abstract Model (UML diagrams) and Open Information Model: XBRL in JSON, XML, CSV, SQL, …)

• other: registries, collaboration, etc.

technical files (XML Schema)


How does the XBRL architecture look (components and relations)?

taxonomy consist of schema and linkbases

schema contains declarations of various artefacts (business terms, types of relations, etc.)

linkbase contains relations between artefacts defined in schema files or/and or links them to other artefacts

extension taxonomy is one or more schema files declaring artefacts required in description of information requirements but missing in the extended taxonomy plus linkbases linking the extension and extended artefacts

DTS is a set of taxonomy (schema and linkbase) files linked together and accessible through a specific entry point(s)

18

discoverable taxonomy set inline xbrl

instance document

fact value (based on definition of the instantiated primary item/metric)

context

entity

period

dimensional information

unit

unit of measure:

numerator/

denominator

set of relations

footnoteextended taxonomy

taxonomy

schema

linkbase

type/name of relation

dimensional property

extension schema extension linkbase

set of relations

set of relations

resource

relation

primary item /metric

versioning report

precision of measurement, language, etc.

instance document references taxonomy file (or files)

instance document contains facts that provide values for concepts defined in the taxonomy and refer to contexts identifying reporting entity, period and further describing data according to the dimensional breakdowns

numeric facts refer to a unit (identifying the measure) and contain information on precision of their measurement

facts may link to footnotes containing additional descriptions/explanations of fact values


What is XBRL schema and linkbases? file extension .xsd, root element - schema

contains definitions (mostly in a form of unstructured list) of concepts (items, tuples, dimensions, domain members) and their properties

refers to or includes linkbase files which in turn may refer to definitions of concepts in schema

contains namespace declaration:

• solves name conflicts and ensures uniqueness

• targetNamespace attribute sets a namespace (surname) for all elements and attributes declared in a schema

• takes form of URIs (Unique Resource Identifiers)

• reused namespaces are declared with prefix: xmlns:prefix="namespace" (prefix is used instead of namespace when referencing a concept)

taxonomy may consist of many schema files importing each other (modularization)

19

Schema Linkbases

Different kinds of relations between concepts

(presentation, aggregations, similar items, …)

Documentation of concepts (resources, e.g. labels,

references, …)

Additional information relating to a variety of

concepts and their combinations, etc. (e.g.

business rules)

label linkbase

presentation linkbase

definition linkbase

calculation linkbase

reference linkbase

formula linkbase

table linkbase

generic label and reference

linkbase

schema

schema

schema

schema

file extension .xml, root element: linkbase

contains:

• extended link roles,

• Locators and resources

• arcs (of various arcroles)

<xs:schematargetNamespace="http://eiopa.europa.eu/xbrl/"xmlns:eiopa="http://eiopa.europa.eu/xbrl/"xmlns:xs="http://www.w3.org/2001/XMLSchema"xmlns:xbrli="http://www.xbrl.org/2003/instance">

<xs:element name="x1" xbrli:periodType="instant" ... />


What kinds of business concepts are defined in XBRL schema files?

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Inventories ...

... ...

Inventories valuation

Group of inventories

Valuation method Value of group of inventories

... ... ...

Inventories ...

All regions ... ...

Domestic ... ...

Foreign ... ...

Operating segments

Inventories ...

... ... ...

... ... ...

A company must report amount of inventories as of a balance sheet day.

Inventories must be grouped and disclosed with their value according to LIFO or FIFO

valuation method.

Company must disclose their operations for domestic and foreign markets and split their operations according to operating

segments.

item: financial term that represents an observation, i.e. a fact carrying a value, e.g. Inventories = 1200400.56 EUR

tuple: represents compound facts i.e. groups of information, e.g. Inventories Valuation (a tuple) comprises of items: Group of inventories, Valuation method,Value of a group of inventories reported sequentially as many times as needed

dimensions a breakdown or a property that may consist of explicit list of members or be restricted by a type e.g.

Geographical areas of operations dimension with explicit members All regions, Domestic and ForeignOperating segments dimension with typed domain SegmentName

Financial statement for 2015ABC Company Ltd

LEI: UGCEPHLVVKVRZYO1T647

Balance sheet

(in thousands EUR)

31 December 2014 31 December 2015

… … …

Inventories 214 244 234 324

… … …

Valuation method on 31 December 2015 (in EUR)

Group of inventories

Valuation methodValue of group of

inventories

Glass LIFO 453 932

SteelFIFO 1 223 443

Copper

Geographical distribution broken down by operating segments

(in thousands EUR)

Markets Segments Inventories …

All regions

All segments 234 324

Oil 67 015

Coal 167 309

Domestic

All segments 177 670

Oil 54 670

Coal 123 000

Foreign

All segments 56 654

Oil 12 345

Coal 44 309

Taxonomy

XBRL Instance Document


What constructs are used in linkbases?

21

linkbase

extended link role

relation

locator

locator

arc from/to from/to use/priority/order arcrole

label

label

relation

locator

resource

arc from to arcrole

label

label role

use/priority/order

schema

element definition

role definition

element definition

part definition

href

href

hrefelement

definition

linkbase – contains relations that are usually gathered in sets

extended link – set of relations representing particular piece of a report (e.g. statement or disclosure) „named” by a role

relation – consists of two locators or one locator and one resource or two resources and an arc which indicates the type of relation

locator – points to an element defined in XBRL Schema file (or to resource defined in another linkbase) for which it is a local representation

resource – a label, a reference, etc. of a particular type

arc – connects two locators or a locator and a resource or two resources

arcrole – describes the type of a relation

role – characteristics/type of an extended link or a resource

roles and arcroles declarations

<xsd:element id="Assets" (…)/>

<xsd:element id="CurrentAssets" (…)/>

<loc (…) xlink:href="...xsd#Assets" xlink:label="Assets_Locator"/>

<loc (…) xlink:href="...xsd#CurrentAssets" xlink:label="CurrentAssets_Locator"/>

<(…)Arc (…) xlink:arcrole="(…)" xlink:from="Assets_Locator" xlink:to="CurrentAssets_Locator"/>

<loc (…) xlink:href="...xsd#CurrentAssets" xlink:label="CurrentAssets_Locator"/>

<label (…) xlink:role="(…)" xlink:label="CurrentAssets_Label" xml:lang="en">Current Assets</label>

<(…)Arc (…) xlink:arcrole="(…)" xlink:from="CurrentAssets_Locator" xlink:to="CurrentAssets_Label"/>

locator: points to an element defined in XBRL Schema and assigns it with a

local name (label)

relations in linkbases

arc linking locators and/or resources and defining the

type of relation

resource (e.g.labelor reference)

<xsd:element id="Assets" (…)/>

<xsd:element id="CurrentAssets" (…)/>


Geographical distribution broken down by operating segments

Markets Segments Inventories …

All regions

All segments

Oil

Coal

Domestic

All segments

Oil

Coal

Foreign

All segments

Oil

Coal

How do the dimensional artefacts look on an example?

22

Geographical distribution broken down by operating

segments

abstract item

Inventories

monetary item

Geographical distribution broken down by operating segments and …

hypercube item

Markets

dimension item

All regions

Domestic

members

Foreign

Segments

dimension item

NameOfSegment

typed domain

domain-member

domain-member

dimension-domain

hypercube-dimension

@typedDomainRef

all

Domestic

All regions

„All segments”

„Oil” „Coal”

…

…

…

Segments

Geographical distribution broken down by operating segments and …

primary item: inventories

…

Markets

Foreign


How does the table linkbase work?

23

X axis

Y axis

Z axis

A B

a b a b

N ...

M ...

Y axes

Z axes

nodes on X axis

nodes on Y axis

nodes on Z axis

„abstract” node

nested node (parent first)

nested node (child first)

reportable information – superposition of hypercubes (definition linkbase)

Euro Zone

ImpairedPast due over

180 days

Fair value

Other than fair value

Debt instruments

From banks

From other than banks

Loans

PPE

Basic concept (BC) BC

Assets x1

Exposures x5

Portfolio (PFL) PL

6: All (…) x0

Fair value x9

Amortised cost x10

Category (CAS) CA

3: All (…) x0

Loans x1

Debt securities x2

Other than (…) x4

Issuer sector (CSE) SE

5: All x0

Banks x1

Government x2

Other than (...) x4

Status (ISA) SA

2: All x0

Impaired x1

Unimpaired x2

Past due period (PDP) PE

13: All x0

< 180 days x1

≥ 180 days x2

Issuer residence (CRE) GA

1: All x0

EMU emu

Other than EMU (…) x2

Table:

Rows: Defined on columns:

Metric: MET

Carrying amount mi11

Current period md12Original currency (OCU) CU

8: All (…) x0

EUR eur

Other than EUR x1Currency

All (…)

EUR

Other than EUR

Sheets:

semantics and syntax for description of tables in XBRL Taxonomies in order to display facts from XBRL instance documents

table defines a subset of facts and facts related information from DTS and XBRL instance and describes representation of these facts in Cartesian coordinate systems (composition of table axes identifies dimensions, period and concepts’placement in tables)

represented facts may:

• exists in the rendered XBRL instance document or

• be defined in a „virtual” form to fil in (in this case it may be necessary to edit certain fact properties that are not explicitly defined in a table definition (e.g. entity, period, typed dimension values, units, precision, etc.).

table linkbase does not address the topic of formatting (fonts, backgrounds, border styles, etc.) but it shall be possible to edit these properties, e.g. with CSS styles

table linkbase semantics is important part of the taxonomy, especially in case of regulators, where it:

• describes information requirements

• subsets required data

• can be applied for fast inspection of data or static BI

tables can be: closed, semi-open, open


ConsistencyInput XBRL

What are XBRL Formula specification checks? intuitive and declarative (what not how)

application of XBRL constructs and functionality: labels, references, arcs, extensibility, modularization, …); maintenance together with a taxonomy (single technology, versioning, …)

functional scope

• checking correctness of reported data

• requiring/prohibiting reporting of concepts

• creating new data based on reported facts

types of business rules

• advanced mathematical expressions (arithmetical, comparisons, …)

• logical expressions

• functions and operators

24

vari

able

set

s (f

ilter

ing

inp

ut

by

asp

ects

)

fact variables

general variables

parameters

filters

preconditions

group filters

messageslabels references

errors

Value

Existence

Formula

value transformation

output aspects

assertion test

expression

Output XBRL

True()/False()

Reporting Taxonomy

Element: AssetsElement: LiabilitiesElement: Equity

Value Assertion VA1Variable: $a (filter Assets)Variable: $e (filter Equity)Variable : $l (filter Liabilities)Test: $a = $e + $l

Existence Assertion EA1Variable: $at (filter element Assets)Test: . eq 1

Internal Taxonomy

Element: DebtRatio

Formula F1

Variable: $a (filter Assets)Variable: $l (filter Liabilities)Precondition: $a != 0

Value: $l div $a

Output-Aspect-Element: DebtRatio

Output-Aspect-Unit: xbrli:pure

Source: uncovered

Input instance

ABC CompanyYear 2014Assets = 100USDLiabilities = 80USDEquity = 20USD

Year 2015Assets = 120USDLiabilities = 60USDEquity = 10USD

Output instance

ABC CompanyYear 2014DebtRatio = 0.8

Year 2015DebtRatio = 0.5

VA1, evaluation 1 (ABC Company 2014), True()VA2, evaluation 2, (ABC Company 2015), False()EA1, False()


What is an XBRL instance document? XBRL instance document is a business report in an electronic format created according to the rules of XBRL specifications and the referenced DTS

referencing XBRL taxonomy files from instance documents

• depends on taxonomy modularisation (entry file or a set of files): schemaRef/linkbaseRef

• absolute/relative reference

declaration of namespace prefixes (preferably canonical), contexts, units, facts:

25

instance

schemaRef

linkbaseRef

schema

linkbaseRef

import

include

linkbase

roleRef

arcroleRef

loc

schema

linkbase

<?xbrl-streamable-instance version="1.0" contextBuffer="1" unitBuffer="INF"?>

context

context

context

unit

fact

fact

fact

fact

fact

fact

fact

unit

context

fact

fact

fact

context

fact

fact

context

fact

fact


What is the idea behind inline XBRL?

26

XBRLInstance

XHTML(iXBRL)

XBRL Taxonomy

reporting entitysupervisor

discussion analysis

validation

XBRLInstance

TRANSFORMATION

a normative stylesheet strips out the XHTML from irrelevant parts and provides a

valid XBRL Instance document (no checks against DTS)

VALIDATION

XBRL Instance document is validated against a taxonomy

MAPPING/STORAGE

data is mapped to a data based where it is stored and available for further analysis

HTML XBRL

inline-XBRL

<td class="rightalign">

<ix:nonFraction name="ifrs:Revenue"

contextRef="e2010" precision="5" unitRef="USD" scale="6"

format="ixt:numcommadot”><ix:exclude>$</ix:exclude>43,623</ix:nonFraction>

</td>

resulting XBRL

<ifrs:Revenue contextRef="e2010" unitRef="USD" precision="5">43623000000</ifrs:Revenue>


How to extend syntax and semantics of XBRL? extension of XML

• substitution groups

• elements and attributes

• values of attributes

• …

extension of XLink

• relations sets

• relations types

• types of resources

• …

e.g.:

• http://www.eurofiling.info/eu/fr/xbrl/ext/model.xsd

Generic Link

flexible solution allowing even more customization of sets and types of relation (additional semantics)

XBRL compliant processors understand the syntax but not necessarily the semantics (need of documentation and implementation in tools)

base for new functionalities:

• formula

• table linkbase

Generic Link (technically)

allows defining and extending definitions of following components:

• extended links (kinds of sets or relations)

• resources

• arcs (relations)

makes use of:

• link:linkbase

• link:loc (which xlink:href may point to any XML constructs)

• role and arcrole definition and application mechanism

27

<p:pdfLink

xlink:type="extended" xlink:role="http://www.xbrl.org/2003/link">

<link:loc xlink:type="locator" xlink:href="uem1.xsd#uem1_2250a" xlink:label="uem1_2250a"/>

<p:pdf xlink:type="resource" xlink:label="uem1pdf"

xlink:role="http://www.xbrl.org/2003/role/link">

http://www.bde.es/webbde/es/Anejo%20VII_UEM1.pdf</p:pdf>

<p:pdfArc xlink:type="arc"

xlink:arcrole="http://www.bde.es/xbrl/arcrole/elr-pdf"

xlink:from="uem1_2250a" xlink:to="uem1pdf" order="1.0"/>

</p:pdfLink>

http://www.eurofiling.info/eu/fr/xbrl/ext/model.xsd


Comply with the EBA/EIOPA reporting requirements -what not to forget?Technical details of the taxonomies. Most common issues with reporting (errors in reports, compliance with various Filing Rules' sets, ...).

28


Where to find the EBA taxonomies?

29http://www.eba.europa.eu/regulation-and-policy/supervisory-reporting/implementing-technical-standard-on-supervisory-reporting-data-point-model-


Where to find the EIOPA taxonomies?

30


How is the DPM translated to the XBRL and structured?

31

Data Model XBRL Taxonomy

Business Experts

Mapping document

IT Experts

100%

tools and processes

Universe of data pointsComplete model of data requirements

Current data requirementsViews and valid data points

DictionaryConcepts declarations, labels and

references

design and stability of mapping flexible views


How does the taxonomy files and folders structure look like?

32

{owner location}

dict

met

hier.xsd,hier-lab-{lang}.xml,hier-lab-codes.xml,

hier-pre.xml, hier-def.xml,hier-cal.xml

met.xsd,met-def.xml.

met-lab-{lang}.xml,met-lab-codes.xml

dim

dim.xsd, dim-lab-{lang}.xml,dim-lab-codes.xml,

dim-def.xml

dom

exp.xsd, exp-lab-{lang}.xml,exp-lab-codes.xml

typ.xsd, typ-lab-{lang}.xml,typ-lab-codes.xml

{dc} (domain code in lower

case)

hier.xsdhier-lab-{lang}.xml,hier-lab-codes.xml,

hier-pre.xml, hier-def-xml, hier-cal.xml

mem.xsd, mem-lab-{lang}.xml,

mem-def.xml

fws

fws.xsd,fwr-lab-{lang}.xml,fws-lab-codes.xml

{framework name}, e.g. ae, corep, finrep, fp, sbp,

sol2, …

{normative code}, e.g. its-2013-02, its-2014-05,

its-2015-04, …

{taxonomy publication date}, e.g. 2014-07-31,

2015-02-16, 2015-08-31, …

tax.xsd, tax-lab-{lang}.xml,tax-lab-codes.xml

tab

tab.xsd, tab-lab-{lang}.xml,tax-lab-codes.xml,

tab-pre.xml

{table code}, e.g. c_01.00, c_02.00, s.01.01.01.01, …

{table code}.xsd, {table code}-lab-{lang}.xml,{table code}-lab-codes.xml

{table code}-def.xml,{table code}-rend.xml

mod

{module code}.xsd{module code}-lab-{lang}.xml

{module code}-pre.xml{module code}-find-prec.xml

val

vr-{rule code}.xmlvr-{rule code}-lab-{lang}.xmlvr-{rule code}-err-{lang}.xml

aset-{table code or codes separated by

underscore}.xml

find-params.xml

{owner prefix}_met{owner namespace}/dict/met

{owner prefix}_dim{owner namespace}/dict/dim

{owner prefix}_exp{owner namespace}/dict/exp

{owner prefix}_typ, {owner namespace}/dict/typ

{owner prefix}_{DC}{owner namespace}/dict/dom/{DC}(DC is domain code in upper case)

{owner prefix}_fws{owner namespace}/fws

{owner prefix}_{DC}_h {owner namespace}/dict/dom/{DC}/hier(DC is domain code in upper case)

{owner prefix}_tax{taxonomy} = {owner namespace}/fws/{framework}/{normative}/{taxonomy publication date}

{owner prefix}_tab{taxonomy}/tab

{owner prefix}_tab_{table code}{taxonomy-}/tab/{table code}

{owner prefix}_mod_{module code}{taxonomy}/mod/{module code}

{owner prefix}_h{owner namespace}/dict/hier

{module code}-find-check.xml,{module code}-find-check-err-{lang}.xml,{module code}-find-check-lab-{lang}.xml

params.xml,,params-lab-{lang}.xml

Conceptual level (Dictionary – universe of all business terms) (coherent with definitions in legal format)

Presentation layer (Current information requirements)(flexible views and reportable data points)

{owner location} {owner namespace} {owner prefix}

http://www.eurofiling.info/eu/fr/xbrl http://www.eurofiling.info/xbrl eu

http://www.eba.europa.eu/eu/fr/xbrl/crr/ http://www.eba.europa.eu/xbrl/crr/ eba

http://eiopa.europa.eu/eu/xbrl/s2c http://eiopa.europa.eu/xbrl/s2c s2c

http://eiopa.europa.eu/eu/xbrl/s2hd http://eiopa.europa.eu/xbrl/s2hd s2hd

http://eiopa.europa.eu/eu/xbrl/s2md http://eiopa.europa.eu/xbrl/s2md s2md

How are the concepts declared?

33

<?xml version="1.0" encoding="utf-8"?><?taxonomy-version 2.4.0.0?> <xs:schema targetNamespace="http://www.eba.europa.eu/xbrl/crr/dict/met"

xmlns:eba_met="http://www.eba.europa.eu/xbrl/crr/dict/met" (...)/><xs:annotation>

<xs:appinfo><link:linkbaseRef xlink:href="met-lab-en.xml" xlink:type="simple"

xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" />

(...)</xs:appinfo>

</xs:annotation><xs:element name="mi53" id="eba_mi53" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"

xbrli:periodType="instant" nillable="true" model:fromDate="2013-12-01" model:creationDate="2013-12-01" />(...)</xs:schema>

<?xml version="1.0" encoding="utf-8"?><?taxonomy-version 2.4.0.0?> <link:linkbase (...)><link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">

<link:loc xlink:type="locator" xlink:href="met.xsd#eba_mi53" xlink:label="loc_eba_mi53" /><link:label xlink:type="resource" xlink:label="label_eba_mi53"

xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label">Carrying amount</link:label><link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label"

xlink:from="loc_eba_mi53" xlink:to="label_eba_mi53" />(...)</link:labelLink></link:linkbase>

<xs:element name="ei328" type="xbrli:QNameItemType" substitutionGroup="xbrli:item" id="eba_ei328" xbrli:periodType="instant" nillable="true" model:domain="eba_exp:MC"model:hierarchy="http://www.eba.europa.eu/xbrl/crr/role/dict/dom/MC/MC12" model:fromDate="2014-09-30" model:creationDate="2014-03-31" />

Enumerated metrics - „Eurofiling” enumerations in EBA or Extensible Enumerations 1.0 in EIOPA):

<xs:element name="ei1018" type="enum:enumerationItemType" substitutionGroup="xbrli:item" id="s2md_ei1018" xbrli:periodType="instant" nillable="true"model:creationDate="2014-07-07" enum:domain="s2c_exp:CS" enum:linkrole="http://eiopa.europa.eu/xbrl/s2c/role/dict/dom/CS/3" />


How are the hierarchies represented?

34

<link:linkbase (...)><link:roleRef roleURI="http://www.eba.europa.eu/xbrl/crr/role/dict/dom/MC/MC85"

xlink:type="simple" xlink:href="hier.xsd#eba_MC85" />(...)<link:calculationLink xlink:type="extended"

xlink:role="http://www.eba.europa.eu/xbrl/crr/role/dict/dom/MC/MC85">(...)<link:loc xlink:type="locator" xlink:href="mem.xsd#eba_x25" xlink:label="loc_eba_x25" /><link:loc xlink:type="locator" xlink:href="mem.xsd#eba_x130" xlink:label="loc_eba_x130" /><link:calculationArc xlink:type="arc"

xlink:arcrole="http://www.eurofiling.info/xbrl/arcrole/complete-breakdown"xlink:from="loc_eba_x25" xlink:to="loc_eba_x130" weight="1" order="4" />

</link:calculationLink>(...)</link:linkbase>

<link:loc xlink:type="locator" xlink:href="hier.xsd#eba_MC85" xlink:label="loc_eba_MC85" /><label:label xlink:type="resource" xlink:label="label_eba_MC85" xml:lang="en" xlink:role="http://www.xbrl.org/2008/role/label">Hierarchy for the breakdown of All assets (IV)</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_eba_MC85" xlink:to="label_eba_MC85" />

<link:loc xlink:type="locator" xlink:href="hier.xsd#eba_MC85" xlink:label="loc_eba_MC85" /><label:label xlink:type="resource" xlink:label="label_eba_MC85" xml:lang="en" xlink:role="http://www.eba.europa.eu/xbrl/role/dpm-db-id">5210</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_eba_MC85" xlink:to="label_eba_MC85" />


How are defined the frameworks and the taxonomies?

35

<xs:schemaxmlns:eba_tax="http://www.eba.europa.eu/xbrl/crr/fws/corep/its-2013-02/2014-07-31"targetNamespace="http://www.eba.europa.eu/xbrl/crr/fws/corep/its-2013-02/2014-07-31" (...)/> (...)

<xs:element name="COREP_2014-07" type="model:taxonomyType" substitutionGroup="xbrli:item" nillable="true" abstract="true"xbrli:periodType="instant" model:fromDate="2014-12-31" model:toDate="2015-06-29" model:creationDate="2014-07-31"id="eba_COREP_2014-07" />

</xs:schema>

<xs:element name="FINREP" type="model:frameworkType" substitutionGroup="xbrli:item" xbrli:periodType="instant" nillable="true" abstract="true" model:creationDate="2013-12-01" id="eba_FINREP" /><xs:element name="COREP" type="model:frameworkType" substitutionGroup="xbrli:item" xbrli:periodType="instant" nillable="true" abstract="true" model:creationDate="2013-12-01" id="eba_COREP" /><xs:element name="AE" type="model:frameworkType" substitutionGroup="xbrli:item" xbrli:periodType="instant" nillable="true" abstract="true" model:creationDate="2014-03-31" id="eba_AE" /><xs:element name="FP" type="model:frameworkType" substitutionGroup="xbrli:item" xbrli:periodType="instant" nillable="true" abstract="true" model:creationDate="2014-07-31" id="eba_FP" /><xs:element name="SBP" type="model:frameworkType" substitutionGroup="xbrli:item" xbrli:periodType="instant" nillable="true" abstract="true" model:creationDate="2014-10-31" id="eba_SBP" />

How are the tables defined?

36

<?xml version="1.0" encoding="utf-8"?><?taxonomy-version 2.1.4.0?><?rolled-forward-from version="2.1.2.0"

originalFile="http://www.eba.europa.eu/eu/fr/xbrl/crr/fws/finrep/its-2014-05/2015-02-16/tab/f_01.01/f_01.01.xsd"

mappingRolePrefix="http://www.eba.europa.eu/xbrl/crr/role/fws/FINREP/ITS-2014-05/2015-02-16"toRolePrefix="http://www.eba.europa.eu/xbrl/crr/role/fws/FINREP/ITS-2015-02/2015-08-31"mappingNamespacePrefix="http://www.eba.europa.eu/xbrl/crr/fws/finrep/its-2014-05/2015-02-16"toNamespacePrefix="http://www.eba.europa.eu/xbrl/crr/fws/finrep/its-2015-02/2015-08-31" ?>

<xs:schema xmlns:eba_tab_F_01.01=http://www.eba.europa.eu/xbrl/crr/fws/finrep/its-2015-02/2015-08-31/tab/F_01.01

targetNamespace="http://www.eba.europa.eu/xbrl/crr/fws/finrep/its-2015-02/2015-08-31/tab/F_01.01" (...)


How is declared the content and layout of tables?

37

<link:linkbase (...)>

<gen:link xlink:type="extended"xlink:role="http://www.eba.europa.eu/xbrl/crr/role/fws/FINREP/ITS-2013-02/2013-12-01/tab/F_01.01">

<table:table xlink:type="resource" xlink:label="eba_tF_01.01" aspectModel="dimensional" id="eba_tF_01.01" /><table:tableBreakdownArc xlink:type="arc"

xlink:arcrole="http://xbrl.org/arcrole/PWD/2013-05-17/table-breakdown"xlink:from="eba_tF_01.01" xlink:to="eba_a1" axis="x" order="1" />

<table:breakdown xlink:type="resource" xlink:label="eba_a1" parentChildOrder="parent-first" id="eba_a1" /><table:breakdownTreeArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/PWD/2013-05-17/breakdown-tree" xlink:from="eba_a1" xlink:to="eba_a1.root" order="0" /><table:ruleNode xlink:type="resource" xlink:label="eba_a1.root" abstract="true" id="eba_a1.root">

<formula:explicitDimension dimension="eba_dim:BAS"><formula:member>

<formula:qname>eba_BA:x6</formula:qname></formula:member>

</formula:explicitDimension></table:ruleNode><table:definitionNodeSubtreeArc xlink:type="arc"

xlink:arcrole="http://xbrl.org/arcrole/PWD/2013-05-17/definition-node-subtree"xlink:from="eba_a1.root" xlink:to="eba_c17737" order="1" />

<table:ruleNode xlink:type="resource" xlink:label="eba_c17737" id="eba_c17737"><formula:concept>

<formula:qname>eba_met:mi53</formula:qname></formula:concept>

</table:ruleNode>

(...)

</gen:link>

</link:linkbase>


How are headers labelled?

38

<link:linkbase (…)><gen:link xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">

<link:loc xlink:type="locator" xlink:href="f_01.01-rend.xml#eba_tF_01.01" xlink:label="loc_eba_tF_01.01" /><label:label xlink:type="resource" xlink:label="label_eba_tF_01.01" xml:lang="en" xlink:role="http://www.xbrl.org/2008/role/label">F 01.01</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_eba_tF_01.01" xlink:to="label_eba_tF_01.01" /><label:label xlink:type="resource" xlink:label="label_eba_tF_01.01_1" xml:lang="en"

xlink:role="http://www.xbrl.org/2008/role/verboseLabel">F01.01 Balance Sheet Statement [Statement of Financial Position]: Assets </label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_eba_tF_01.01" xlink:to="label_eba_tF_01.01_1" />

<link:loc xlink:type="locator" xlink:href="f_01.01-rend.xml#eba_a1" xlink:label="loc_eba_a1" /><label:label xlink:type="resource" xlink:label="label_eba_a1" xml:lang="en"

xlink:role="http://www.xbrl.org/2008/role/label">Assets</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_eba_a1" xlink:to="label_eba_a1" />

<link:loc xlink:type="locator" xlink:href="f_01.01-rend.xml#eba_c17737" xlink:label="loc_eba_c17737" /><label:label xlink:type="resource" xlink:label="label_eba_c17737" xml:lang="en" xlink:role="http://www.xbrl.org/2008/role/label">Carrying amount</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_eba_c17737" xlink:to="label_eba_c17737" />

</gen:link></link:linkbase>

<link:linkbase (…)><gen:link xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">

<link:loc xlink:type="locator" xlink:href="f_01.01- rend.xml#eba_tF_01.01" xlink:label="loc_eba_tF_01.01" /><label:label xlink:type="resource" xml:lang="en" xlink:label="label_eba_tF_01.01"

xlink:role="http://www.eurofiling.info/xbrl/role/filing-indicator-code">F 01.01</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label"

xlink:from="loc_eba_tF_01.01" xlink:to="label_eba_tF_01.01" />

<link:loc xlink:type="locator" xlink:href="f_01.01- rend.xml#eba_c17737" xlink:label="loc_ eba_c17737 " /><label:label xlink:type="resource" xlink:label="label_ eba_c17737" xml:lang="en"

xlink:role="http://www.eurofiling.info/xbrl/role/rc-code">010</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label"

xlink:from="loc_ eba_c17737" xlink:to="label_ eba_c17737" /><label:label xlink:type="resource" xlink:label="label_eba_c17737_1" xml:lang="en"

xlink:role="http://www.eba.europa.eu/xbrl/role/dpm-db-id">17737</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label"

xlink:from="loc_eba_c17737" xlink:to="label_eba_c17737_1" />

</gen:link></link:linkbase>


How are the hypercubes declared?

39


How are the validations defined?

40

<validation:assertionSet xlink:type="resource" xlink:label="assertionSet" id="assertionSet1" /><link:loc xlink:type="locator" xlink:href="../tab/p_02.06/p_02.06-rend.xml#eba_tP_02.06" xlink:label="loc_eba_tP_02.06" /><gen:arc xlink:type="arc" xlink:arcrole="http://www.eurofiling.info/xbrl/arcrole/applies-to-table" xlink:from="assertionSet" xlink:to="loc_eba_tP_02.06" /><link:loc xlink:type="locator" xlink:href="../tab/p_01.01/p_01.01-rend.xml#eba_tP_01.01" xlink:label="loc_eba_tP_01.01" /><gen:arc xlink:type="arc" xlink:arcrole="http://www.eurofiling.info/xbrl/arcrole/applies-to-table" xlink:from="assertionSet" xlink:to="loc_eba_tP_01.01" /><link:loc xlink:type="locator" xlink:href="vr-v4141_m.xml#eba_v4141_m" xlink:label="loc_eba_v4141_m" /><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="assertionSet" xlink:to="loc_eba_v4141_m" /><link:loc xlink:type="locator" xlink:href="vr-v4142_m.xml#eba_v4142_m" xlink:label="loc_eba_v4142_m" /><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="assertionSet" xlink:to="loc_eba_v4142_m" /><link:loc xlink:type="locator" xlink:href="vr-v4143_m.xml#eba_v4143_m" xlink:label="loc_eba_v4143_m" /><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="assertionSet" xlink:to="loc_eba_v4143_m" />

<va:valueAssertion xlink:type="resource" xlink:label="eba_v4141_m" test="iaf:numeric-less-equal-than(iaf:sum($a), iaf:sum(($b, $c)))" aspectModel="dimensional"implicitFiltering="true" id="eba_v4141_m" />

<link:loc xlink:type="locator" xlink:href="vr-v4141_m.xml#eba_v4141_m" xlink:label="loc_eba_v4141_m" /><msg:message xlink:type="resource" xlink:label="eba_v4141_m" xml:lang="en" xlink:role="http://www.xbrl.org/2010/role/message">v4141_m: [P 02.06 (c010-050)] sum({{P 02.06, r010, (sNNN)}}) <= {{P 01.01, r040}} + {{P 01.01, r110}}</msg:message><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="loc_eba_v4141_m" xlink:to="eba_v4141_m" />

<link:loc xlink:type="locator" xlink:href="vr-v4141_m.xml#eba_v4141_m" xlink:label="loc_eba_v4141_m" /><label:label xlink:type="resource" xlink:label="label_eba_v4141_m" xml:lang="en" xlink:role="http://www.xbrl.org/2008/role/label">v4141_m: [P 02.06 (c010-050)] sum({P 02.06, r010, (sNNN)}) <= {P 01.01, r040} + {P 01.01, r110}</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_eba_v4141_m" xlink:to="label_eba_v4141_m" />

How are the modules defined?

41

<?xml version="1.0" encoding="utf-8"?><?taxonomy-version 2.2.0.0?><xs:schema xmlns:eba_mod_COREP_LCR_Con="http://www.eba.europa.eu/xbrl/crr/fws/corep/its-2015-04/2015-08-31/mod/COREP_LCR_Con" (...)/>(...)

<xs:import namespace="http://www.eurofiling.info/xbrl/ext/filing-indicators" schemaLocation="http://www.eurofiling.info/eu/fr/xbrl/ext/filing-indicators.xsd" /><xs:annotation>

<xs:appinfo><link:linkbaseRef xlink:href="../../../../../dict/met/met-def.xml" (...) /><link:linkbaseRef xlink:href="corep_lcr_con-find-prec.xml" (...) /><link:linkbaseRef xlink:href="corep_lcr_con-lab-en.xml" (...) /><link:linkbaseRef xlink:href="corep_lcr_con-lab-codes.xml" (...) /><link:linkbaseRef xlink:href="corep_lcr_con-pre.xml" (...) /><link:linkbaseRef xlink:href="../val/params.xml" (...) /><link:linkbaseRef xlink:href="../val/params-lab-en.xml" (...) /><link:linkbaseRef xlink:href="../val/find-params.xml" (...) /><link:linkbaseRef xlink:href="../val/aset-c_00.01.xml" (...) /><link:linkbaseRef xlink:href="../val/aset-c_51.00.a.xml" (...) />(...)<link:linkbaseRef xlink:href="../val/vr-e4428_e-lab-en.xml" (...) /><link:linkbaseRef xlink:href="../val/vr-e4428_e-err-en.xml" (...) /><link:linkbaseRef xlink:href="../val/vr-e4431_e-lab-en.xml" (...) /><link:linkbaseRef xlink:href="../val/vr-e4431_e-err-en.xml" (...) />(...)

</xs:appinfo></xs:annotation><xs:import namespace="http://www.eba.europa.eu/xbrl/crr/fws/corep/its-2015-04/2015-08-31/tab/C_00.01" schemaLocation="../tab/c_00.01/c_00.01.xsd" /><xs:import namespace="http://www.eba.europa.eu/xbrl/crr/fws/corep/its-2015-04/2015-08-31/tab/C_51.00.a" schemaLocation="../tab/c_51.00.a/c_51.00.a.xsd" /><xs:import namespace="http://www.eba.europa.eu/xbrl/crr/fws/corep/its-2015-04/2015-08-31/tab/C_51.00.b" schemaLocation="../tab/c_51.00.b/c_51.00.b.xsd" />(...)<xs:element name="COREP_LCR_Con" type="model:moduleType"

substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="instant" model:creationDate="2015-08-31" id="eba_COREP_LCR_Con" /></xs:schema>

<link:loc xlink:type="locator" xlink:href="corep_lcr_con.xsd#eba_COREP_LCR_Con" xlink:label="loc_eba_COREP_LCR_Con" /><link:label xlink:type="resource" xlink:label="label_eba_COREP_LCR_Con" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label">Liquidity Coverage - COREP, Consolidated (Prudential scope)</link:label><link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_eba_COREP_LCR_Con" xlink:to="label_eba_COREP_LCR_Con" />


How does it look in the instance document?

42

<?xml version="1.0" encoding="utf-8"?><xbrl xmlns="http://www.xbrl.org/2003/instance"

xmlns:eba_BA="http://www.eba.europa.eu/xbrl/crr/dict/dom/BA"xmlns:eba_MC="http://www.eba.europa.eu/xbrl/crr/dict/dom/MC"xmlns:eba_PL="http://www.eba.europa.eu/xbrl/crr/dict/dom/PL"xmlns:eba_dim="http://www.eba.europa.eu/xbrl/crr/dict/dim"xmlns:eba_met="http://www.eba.europa.eu/xbrl/crr/dict/met"xmlns:iso4217="http://www.xbrl.org/2003/iso4217"xmlns:link="http://www.xbrl.org/2003/linkbase"xmlns:xbrldi="http://xbrl.org/2006/xbrldi"xmlns:xlink="http://www.w3.org/1999/xlink">

<link:schemaRefxlink:href="http://www.eba.europa.eu/eu/fr/xbrl/crr/fws/finrep/its-2013-03/2014-03-31/mod/finrep_con_gaap.xsd"xlink:type="simple"/><context id="c-01">

<entity><identifier scheme="http://standards.iso.org/iso/17442">KGCEPHLVVKVRZYO1T647</identifier>

</entity><period>

<instant>2014-06-31</instant></period><scenario>

<xbrldi:explicitMember dimension="eba_dim:APL">eba_PL:x20</xbrldi:explicitMember><xbrldi:explicitMember dimension="eba_dim:BAS">eba_BA:x6</xbrldi:explicitMember><xbrldi:explicitMember dimension="eba_dim:MCY">eba_MC:x130</xbrldi:explicitMember>

</scenario></context><unit id="u-01">

<measure>iso4217:EUR</measure></unit>

<eba_met:mi53 contextRef="c-01" decimals="0" unitRef="u-01">120800</eba_met:mi53></xbrl>


What are the filing indicators?

43

<variable:parameter xlink:type="resource" xlink:label="F_01.01" name="find:tF_01.01"select="find:fIndicators/find:filingIndicator[not(@find:filed) or @find:filed != false()] = 'F_01.01'"as="xs:boolean" id="F_01.01" />

<variable:parameter xlink:type="resource" xlink:label="F_01.02" name="find:tF_01.02"select="find:fIndicators/find:filingIndicator[not(@find:filed) or @find:filed != false()] = 'F_01.02'"as="xs:boolean" id="F_01.02" />

<variable:parameter xlink:type="resource" xlink:label="F_04.04" name="find:tF_04.04"select=" find:fIndicators/find:filingIndicator[not(@find:filed) or @find:filed != false()] = 'F_04.04'"as="xs:boolean" id="F_04.04" />

<variable:precondition xlink:type="resource" xlink:label="findPrec_2" test="$find:tF_01.01 or $find:tF_04.04" /><link:loc xlink:type="locator" xlink:href=" ../val/vr-v0067_h.xml#eba_v0067_h" xlink:label="loc_eba_v0067_h" /><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set-precondition"

xlink:from="loc_eba_v0067_h" xlink:to="findPrec_2" />

<find:fIndicators><find:filingIndicator contextRef="c">F_01.01</find:filingIndicator><find:filingIndicator contextRef="c" find:filed="false">F_04.04</find:filingIndicator>

</find:fIndicators>

.xbrl


What are the MD and HD versions of EIOPA Solvency 2 XBRL Taxonomy?

44

Cross-sector

Solvency 2 – Moderately Dimensional Solvency 2 – Highly dimensional

Solvency 2 – common

dictionary(financial terms)

templates(information

requirements in tabular format)

reporting analysis

• 1:1 representation of a model• complete and consistent• support mapping to internal system structures• supports versioning and change management

• simpler model (and XBRL taxonomy/instance document)

• better performance (smaller files, simpler validation rules, faster processing and validation)

Metric(data type and semantics of Dimension A and Member 1 and Dimension B and Member 2)

Metric (data type)

Dimension A: Member 1

Dimension B: Member 2

Dimension X: Member M

Dimension Y: Member N

Dimension X: Member M

Dimension Y: Member N

MD(moderately dimensional)

HD(highly

dimensional)

Tables in taxonomy are only available in MD version.


What are the Solvency II XBRL Taxonomy Versions and Modules?

45

<?xml version="1.0" encoding="utf-8"?><?officialURI http://eiopa.europa.eu/eu/xbrl/s2md/fws/solvency/solvency2/2015-10-21/mod/ars.xsd?><?taxonomy-version 2.0.1?><?taxonomy-date 2015-10-21?><xs:schema (...)> (...)

<xs:import namespace="http://eiopa.europa.eu/xbrl/ext/filing-indicators" schemaLocation="../../../../../../ext/filing-indicators.xsd" /><xs:annotation>

<xs:appinfo>(...)<link:linkbaseRef xlink:href="../val/find-params.xml" (...) />(...)<link:linkbaseRef xlink:href="../val/aset-s.02.01.01.01.xml" (...) /><link:linkbaseRef xlink:href="../val/aset-s.02.01.01.01_s.06.02.01.01_s.06.02.01.02.xml" (...) />(...)<link:linkbaseRef xlink:href="../val/vr-bv103-1-lab-en.xml" (...) /> <link:linkbaseRef xlink:href="../val/vr-bv103-1-err-en.xml" (...) /><link:linkbaseRef xlink:href="../val/vr-bv104-1-lab-en.xml" (...) /> <link:linkbaseRef xlink:href="../val/vr-bv104-1-err-en.xml" (...) />(...)<link:linkbaseRef xlink:href="../val/vr-tv5.xml" (...) /><link:linkbaseRef xlink:href="../val/vr-tv5-lab-en.xml" (...) /><link:linkbaseRef xlink:href="../val/vr-tv5-err-en.xml" (...) />(...)

</xs:appinfo></xs:annotation><xs:import schemaLocation="../tab/s.02.01.01.01/s.02.01.01.01.xsd" namespace="http://eiopa.europa.eu/xbrl/s2md/fws/solvency/solvency2/2015-10-21/tab/S.02.01.01.01"/>(...)<xs:import schemaLocation="../tab/s.06.01.01.01/s.06.01.01.01.xsd" namespace="http://eiopa.europa.eu/xbrl/s2md/fws/solvency/solvency2/2015-10-21/tab/S.06.01.01.01" /><xs:import schemaLocation="../tab/s.06.02.01.01/s.06.02.01.01.xsd" namespace="http://eiopa.europa.eu/xbrl/s2md/fws/solvency/solvency2/2015-10-21/tab/S.06.02.01.01" /><xs:import schemaLocation="../tab/s.06.02.01.02/s.06.02.01.02.xsd" namespace="http://eiopa.europa.eu/xbrl/s2md/fws/solvency/solvency2/2015-10-21/tab/S.06.02.01.02" />(...)<xs:element name="ars" type="model:moduleType" substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="instant"

model:creationDate="2015-10-21" id="s2md_ars" /></xs:schema>


What are the Solvency II XBRL Taxonomy Tables?

46

S.02.01.01.01 Balance sheet


How are the tables rendered?

47


How is the table structure defined (1)?

48

<table:table xlink:type="resource" xlink:label="s2md_tS.02.01.01.01" id="s2md_tS.02.01.01.01" /><table:tableBreakdownArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2014/table-breakdown"

xlink:from="s2md_tS.02.01.01.01" xlink:to="s2md_a1" axis="x" order="1" /><table:breakdown xlink:type="resource" xlink:label="s2md_a1" parentChildOrder="parent-first" id="s2md_a1" /><table:breakdownTreeArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2014/breakdown-tree"

xlink:from="s2md_a1" xlink:to="s2md_a1.root" order="0" /><table:ruleNode xlink:type="resource" xlink:label="s2md_a1.root" abstract="true" merge="true" id="s2md_a1.root" /><table:definitionNodeSubtreeArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2014/definition-node-subtree"

xlink:from="s2md_a1.root" xlink:to="s2md_c617" order="1" /><table:ruleNode xlink:type="resource" xlink:label="s2md_c617" id="s2md_c617">

<formula:explicitDimensiondimension="s2c_dim:VG"><formula:member><formula:qname>s2c_AM:x80</formula:qname></formula:member>

</formula:explicitDimension></table:ruleNode>


<link:loc xlink:type="locator" xlink:href="s.02.01.01.01-rend.xml#s2md_c617" xlink:label="loc_s2md_c617" /><label:label xlink:type="resource" xlink:label="label_s2md_c617" xml:lang="en"

xlink:role="http://www.eurofiling.info/xbrl/role/rc-code">C0010</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_s2md_c617" xlink:to="label_s2md_c617" />

<link:loc xlink:type="locator" xlink:href="s.02.01.01.01-rend.xml#s2md_tS.02.01.01.01" xlink:label="loc_s2md_tS.02.01.01.01" /><label:label xlink:type="resource" xlink:label="label_s2md_tS.02.01.01.01_1" xml:lang="en"

xlink:role="http://www.xbrl.org/2008/role/verboseLabel">S.02.01.01.01 Balance sheet</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label"

xlink:from="loc_s2md_tS.02.01.01.01" xlink:to="label_s2md_tS.02.01.01.01_1" />(...)<link:loc xlink:type="locator" xlink:href="s.02.01.01.01-rend.xml#s2md_c617" xlink:label="loc_s2md_c617" /><label:label xlink:type="resource" xlink:label="label_s2md_c617" xml:lang="en"

xlink:role="http://www.xbrl.org/2008/role/label">Solvency II value</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_s2md_c617" xlink:to="label_s2md_c617" />


How is the table structure defined (2)?

49



xlink:role="http://www.eurofiling.info/xbrl/role/rc-code">R0220</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_s2md_c641" xlink:to="label_s2md_c641" />(...)<link:loc xlink:type="locator" xlink:href="s.02.01.01.01-rend.xml#s2md_tS.02.01.01.01" xlink:label="loc_s2md_tS.02.01.01.01" /><label:label xlink:type="resource" xlink:label="label_s2md_tS.02.01.01.01_1" xml:lang="en"

xlink:role="http://www.eurofiling.info/xbrl/role/filing-indicator-code">S.02.01</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_s2md_tS.02.01.01.01"

xlink:to="label_s2md_tS.02.01.01.01_1" />


xlink:role="http://www.xbrl.org/2008/role/label">Assets held for index-linked and unit-linked contracts</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_s2md_c641" xlink:to="label_s2md_c641" />

<table:table xlink:type="resource" xlink:label="s2md_tS.02.01.01.01" id="s2md_tS.02.01.01.01" /><table:tableBreakdownArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2014/table-breakdown"

xlink:from="s2md_tS.02.01.01.01" xlink:to="s2md_a2" axis="y" order="2" /><table:breakdown xlink:type="resource" xlink:label="s2md_a2" parentChildOrder="parent-first" id="s2md_a2" /><table:breakdownTreeArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2014/breakdown-tree"

xlink:from="s2md_a2" xlink:to="s2md_a2.root" order="0" /><table:ruleNode xlink:type="resource" xlink:label="s2md_a2.root" abstract="true" merge="true" id="s2md_a2.root" /><table:definitionNodeSubtreeArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2014/definition-node-subtree"xlink:from="s2md_a2.root" xlink:to="s2md_c619" order="1" /><table:ruleNode xlink:type="resource" xlink:label="s2md_c619" abstract="true" id="s2md_c619" /><table:definitionNodeSubtreeArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2014/definition-node-subtree" xlink:from="s2md_c619"xlink:to="s2md_c641" order="8" /><table:ruleNode xlink:type="resource" xlink:label="s2md_c641" id="s2md_c641">

<formula:concept> <formula:qname>s2md_met:mi263</formula:qname> </formula:concept><formula:explicitDimension dimension="s2c_dim:BL">

<formula:member> <formula:qname>s2c_LB:x119</formula:qname> </formula:member></formula:explicitDimension>

</table:ruleNode>


How to find which cells are reportable?

50

S.02.01.01.01 Balance sheet<link:definitionLink xlink:type="extended"

xlink:role="http://eiopa.europa.eu/xbrl/s2md/role/fws/solvency/solvency2/2015-10-21/tab/S.02.01.01.01/11"><link:loc xlink:type="locator" xlink:href="../../../../../../dict/met/met.xsd#s2md_mi263" xlink:label="loc_s2md_mi263" /><link:loc xlink:type="locator" xlink:href="http://www.eurofiling.info/eu/fr/xbrl/ext/model.xsd#hyp" xlink:label="loc_hyp" />(…)<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all"

xlink:from="loc_s2md_mi263" xlink:to="loc_hyp" xbrldt:closed="true" xbrldt:contextElement="scenario" order="3" /><link:loc xlink:type="locator" xlink:href="../../../../../../../s2c/dict/dim/dim.xsd#s2c_VG" xlink:label="loc_s2c_VG" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension"

xlink:from="loc_hyp" xlink:to="loc_s2c_VG" order="1" /><link:loc xlink:type="locator" xlink:href="../../../../../../../s2c/dict/dom/exp.xsd#s2c_AM" xlink:label="loc_s2c_AM" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain"

xlink:from="loc_s2c_VG" xlink:to="loc_s2c_AM" xbrldt:usable="false" order="1" /><link:loc xlink:type="locator" xlink:href="../../../../../../../s2c/dict/dom/am/mem.xsd#s2c_x80" xlink:label="loc_s2c_x80" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"

xlink:from="loc_s2c_AM" xlink:to="loc_s2c_x80" order="1" /><link:loc xlink:type="locator" xlink:href="../../../../../../../s2c/dict/dom/am/mem.xsd#s2c_x84" xlink:label="loc_s2c_x84" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"

xlink:from="loc_s2c_AM" xlink:to="loc_s2c_x84" order="2" /><link:loc xlink:type="locator" xlink:href="../../../../../../../s2c/dict/dim/dim.xsd#s2c_BL" xlink:label="loc_s2c_BL" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension"

xlink:from="loc_hyp" xlink:to="loc_s2c_BL" order="2" /><link:loc xlink:type="locator" xlink:href="../../../../../../../s2c/dict/dom/exp.xsd#s2c_LB" xlink:label="loc_s2c_LB" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain"

xlink:from="loc_s2c_BL" xlink:to="loc_s2c_LB" xbrldt:usable="false" order="1" /><link:loc xlink:type="locator" xlink:href="../../../../../../../s2c/dict/dom/lb/mem.xsd#s2c_x119" xlink:label="loc_s2c_x119" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"xlink:from="loc_s2c_LB" xlink:to="loc_s2c_x119" order="1" />(…)

</link:definitionLink>


How are the metrics and dimensions defined?

51

<xs:element name="mi263" id="s2md_mi263" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="instant" nillable="true" model:creationDate="2014-07-07"model:modificationDate="2015-07-31" />

<link:loc xlink:type="locator" xlink:href="met.xsd#s2md_mi263" xlink:label="loc_s2md_mi263" /><link:label xlink:type="resource" xlink:label="label_s2md_mi263" xml:lang="en"

xlink:role="http://www.xbrl.org/2003/role/label">Metric: Monetary|BC/Assets|AS/Property, plant and equipment, Cash, Derivatives, Bonds, Equity instruments, Participations and related undertakings, Deposits other than reinsurance deposits, Collective investments undertakings, Other investments|IO/Investment</link:label>

<link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_s2md_mi263" xlink:to="label_s2md_mi263" />

<metric label="Metric: Monetary|BC/Assets|AS/Property, plant and equipment, Cash, Derivatives, Bonds, Equity instruments, Participations and related undertakings, Deposits other than reinsurance deposits, Collective investments undertakings, Other investments|IO/Investment" name="s2md_met:mi263">

<HDMetric label="Monetary" name="s2hd_met:mi1"/><dimension label="Basic concepts" name="s2c_dim:BC">

<domainMember label="Assets" name="s2c_BC:x3"/></dimension><dimension label="Type of assets" name="s2c_dim:AS">

<domainMember label="Property, plant and equipment, Cash, Derivatives, Bonds, Equity instruments, Participations and related undertakings, Deposits other than reinsurance deposits, Collective investments undertakings, Other investments" name="s2c_MC:x190"/>

</dimension><dimension label="Investment or own use" name="s2c_dim:IO">

<domainMember label="Investment" name="s2c_PU:x7"/></dimension>

</metric>

<xs:element name="VG" id="s2c_VG" abstract="true" substitutionGroup="xbrldt:dimensionItem" type="xbrli:stringItemType" xbrli:periodType="instant" nillable="true" model:creationDate="2014-07-07" />

<link:loc xlink:type="locator" xlink:href="dim.xsd#s2c_VG" xlink:label="loc_s2c_VG" /><link:label xlink:type="resource" xlink:label="label_s2c_VG" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label">Valuation general</link:label><link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_s2c_VG" xlink:to="label_s2c_VG" />

<link:loc xlink:type="locator" xlink:href="dim.xsd#s2c_VG" xlink:label="loc_s2c_VG" /> <link:loc xlink:type="locator" xlink:href="../dom/exp.xsd#s2c_AM" xlink:label="loc_s2c_AM" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_s2c_VG" xlink:to="loc_s2c_AM" xbrldt:usable="false" /><link:loc xlink:type="locator" xlink:href="../dom/am/mem.xsd#s2c_x0" xlink:label="loc_s2c_x0_2" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_s2c_VG" xlink:to="loc_s2c_x0_2" />


How are the domains defined?

52

<xs:element name="AM" id="s2c_AM"abstract="true" substitutionGroup="xbrli:item" type="model:explicitDomainType" xbrli:periodType="instant" nillable="true" model:creationDate="2014-07-07" />

<link:loc xlink:type="locator" xlink:href="exp.xsd#s2c_AM" xlink:label="loc_s2c_AM" /><link:label xlink:type="resource" xlink:label="label_s2c_AM" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label">Amount types</link:label><link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_s2c_AM" xlink:to="label_s2c_AM" />

<xs:element name="ID" type="xs:string" model:creationDate="2014-07-07" id="s2c_ID" nillable="true" />

<link:loc xlink:type="locator" xlink:href="typ.xsd#s2c_ID" xlink:label="loc_s2c_ID" /><label:label xlink:type="resource" xlink:label="label_s2c_ID" xml:lang="en" xlink:role="http://www.xbrl.org/2008/role/label">Codes</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_s2c_ID" xlink:to="label_s2c_ID" />


How are the members and hierarchies defined?

53

<xs:element name="x80" substitutionGroup="xbrli:item" abstract="true" type="nonnum:domainItemType" xbrli:periodType="instant" model:creationDate="2014-07-07" id="s2c_x80" />

<link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x80" xlink:label="loc_s2c_x80" /><link:label xlink:type="resource" xlink:label="label_s2c_x80" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label">Solvency II</link:label><link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_s2c_x80" xlink:to="label_s2c_x80" />

<link:loc xlink:type="locator" xlink:href="../exp.xsd#s2c_AM" xlink:label="loc_s2c_AM" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x80" xlink:label="loc_s2c_x80" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_s2c_AM" xlink:to="loc_s2c_x80" order="80" />

<link:loc xlink:type="locator" xlink:href="hier.xsd#s2c_1" xlink:label="loc_s2c_AM_1." /><label:label xlink:type="resource" xlink:label="label_s2c_AM_1." xml:lang="en" xlink:role="http://www.xbrl.org/2008/role/label">Valuation general</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_s2c_AM_1." xlink:to="label_s2c_AM_1." /><label:label xlink:type="resource" xlink:label="label_s2c_AM_1._1" xml:lang="en" xlink:role="http://www.xbrl.org/2008/role/verboseLabel">,VG</label:label><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="loc_s2c_AM_1." xlink:to="label_s2c_AM_1._1" /><link:loc xlink:type="locator" xlink:href="hier.xsd#s2c_2" xlink:label="loc_s2c_AM_2." />

<link:roleType roleURI="http://eiopa.europa.eu/xbrl/s2c/role/dict/dom/AM/1" id="s2c_1">


How are the hierarchies constructed?

54

<link:definitionLink xlink:type="extended" xlink:role="http://eiopa.europa.eu/xbrl/s2c/role/dict/dom/AM/1"><link:loc xlink:type="locator" xlink:href="../exp.xsd#s2c_AM" xlink:label="loc_s2c_AM" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x84" xlink:label="loc_s2c_x84" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"

xlink:from="loc_s2c_AM" xlink:to="loc_s2c_x84" order="1" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x45" xlink:label="loc_s2c_x45" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"

xlink:from="loc_s2c_x84" xlink:to="loc_s2c_x45" order="1" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x50" xlink:label="loc_s2c_x50" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member"










xlink:from="loc_s2c_AM" xlink:to="loc_s2c_x130" order="5" /></link:definitionLink>

<link:calculationLink xlink:type="extended" xlink:role="http://eiopa.europa.eu/xbrl/s2c/role/dict/dom/AM/1"><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x80" xlink:label="loc_s2c_x80" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x5" xlink:label="loc_s2c_x5" /><link:calculationArc xlink:type="arc"

xlink:arcrole="http://www.eurofiling.info/xbrl/arcrole/complete-breakdown"xlink:from="loc_s2c_x80" xlink:to="loc_s2c_x5" weight="1" order="1" />

<link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x81" xlink:label="loc_s2c_x81" /><link:calculationArc xlink:type="arc"

xlink:arcrole="http://www.eurofiling.info/xbrl/arcrole/complete-breakdown"xlink:from="loc_s2c_x80" xlink:to="loc_s2c_x81" weight="1" order="2" />

</link:calculationLink>


How do the enumerated metrics refer to hierarchies?

55

<xs:element name="ei1687" id="s2md_ei1687"type="enum:enumerationItemType" substitutionGroup="xbrli:item" xbrli:periodType="instant" nillable="true"model:creationDate="2015-07-31" model:modificationDate="2015-09-30"enum:domain="s2c_exp:AM" enum:linkrole="http://eiopa.europa.eu/xbrl/s2c/role/dict/dom/AM/11" />

<link:loc xlink:type="locator" xlink:href="met.xsd#s2md_ei1687" xlink:label="loc_s2md_ei1687" /><link:label xlink:type="resource" xlink:label="label_s2md_ei1687" xml:lang="en"

xlink:role="http://www.xbrl.org/2003/role/label">Metric: Accounting standards (Full scope)</link:label><link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_s2md_ei1687" xlink:to="label_s2md_ei1687" />

<link:definitionLink xlink:type="extended" xlink:role="http://eiopa.europa.eu/xbrl/s2c/role/dict/dom/AM/11"><link:loc xlink:type="locator" xlink:href="../exp.xsd#s2c_AM" xlink:label="loc_s2c_AM" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x45" xlink:label="loc_s2c_x45" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_s2c_AM" xlink:to="loc_s2c_x45" order="1" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x50" xlink:label="loc_s2c_x50" /><link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_s2c_AM" xlink:to="loc_s2c_x50" order="2" />

</link:definitionLink>

<link:label xlink:type="resource" xlink:label="label_s2c_x45" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label">IFRS</link:label><link:label xlink:type="resource" xlink:label="label_s2c_x50" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label">Local GAAP</link:label>

<link:labelLink xlink:type="extended" xlink:role="http://eiopa.europa.eu/xbrl/s2c/role/dict/dom/AM/11"><link:label xlink:type="resource" xlink:label="label_s2c_x45" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label">1 - IFRS</link:label><link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_s2c_x45" xlink:to="label_s2c_x45" /><link:loc xlink:type="locator" xlink:href="mem.xsd#s2c_x50" xlink:label="loc_s2c_x50" /><link:label xlink:type="resource" xlink:label="label_s2c_x50" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label">2 - Local GAAP</link:label><link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_s2c_x50" xlink:to="label_s2c_x50" />

</link:labelLink>


How are the validations defined?

56

<va:valueAssertion xlink:type="resource" xlink:label="s2md_BV104-1" test="iaf:numeric-equal(iaf:sum(($a, $b)), $c)"aspectModel="dimensional" implicitFiltering="true" id="s2md_BV104-1" />

(...)<variable:factVariable xlink:type="resource" xlink:label="s2md_BV104-1.a" bindAsSequence="false" fallbackValue="0" id="s2md_BV104-1.a" /><variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="s2md_BV104-1" xlink:to="s2md_BV104-1.a" name="a" order="1" /><variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"

xlink:from="s2md_BV104-1.a" xlink:to="s2md_BV104-1.a.f5" cover="true" complement="false" order="1" /><cf:conceptName xlink:type="resource" xlink:label="s2md_BV104-1.a.f5" id="s2md_BV104-1.a.f5">

<cf:concept><cf:qname>s2md_met:mi357</cf:qname></cf:concept></cf:conceptName><variable:factVariable xlink:type="resource" xlink:label="s2md_BV104-1.b" bindAsSequence="false" fallbackValue="0" id="s2md_BV104-1.b" /><variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="s2md_BV104-1"

xlink:to="s2md_BV104-1.b" name="b" order="2" /><variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"

xlink:from="s2md_BV104-1.b" xlink:to="s2md_BV104-1.b.f12" cover="true" complement="false" order="1" /><cf:conceptName xlink:type="resource" xlink:label="s2md_BV104-1.b.f12" id="s2md_BV104-1.b.f12">

<cf:concept><cf:qname>s2md_met:mi358</cf:qname></cf:concept></cf:conceptName><variable:factVariable xlink:type="resource" xlink:label="s2md_BV104-1.c" bindAsSequence="false" fallbackValue="0" id="s2md_BV104-1.c" /><variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="s2md_BV104-1"

xlink:to="s2md_BV104-1.c" name="c" order="3" /><variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"

xlink:from="s2md_BV104-1.c" xlink:to="s2md_BV104-1.c.f19" cover="true" complement="false" order="1" /><cf:conceptName xlink:type="resource" xlink:label="s2md_BV104-1.c.f19" id="s2md_BV104-1.c.f19">

<cf:concept><cf:qname>s2md_met:mi356</cf:qname></cf:concept></cf:conceptName>

<msg:message xlink:type="resource" xlink:label="s2md_BV104-1" xml:lang="en" xlink:role="http://www.xbrl.org/2010/role/message">BV104-1: {{S.02.01.01.01, r0800,c0010}} + {{S.02.01.01.01, r0810,c0010}} = {{S.02.02.01.01, r0150,c0020}} </msg:message><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="loc_s2md_BV104-1" xlink:to="s2md_BV104-1" />

<label:label xlink:type="resource" xlink:label="label_s2md_BV104-1" xml:lang="en" xlink:role="http://www.xbrl.org/2008/role/label">BV104: The "Financial liabilities" reported in template S.02.01 -Balance Sheet is diferent from "Financial liabilities in all currencies" reported in template S.02.02 - Assets and liabilities by currency. -->Template 1: S.02.01; Template 2: S.02.02; Expression: {S.02.01, r0800,c0010}+{S.02.01, r0810,c0010}={S.02.02, r0150,c0020}</label:label>


How are the validation rules assigned to tables and modules?

57

<variable:parameter xlink:type="resource" xlink:label="S.02.01" name="find:tS.02.01"select="find:fIndicators/find:filingIndicator[not(@find:filed) or @find:filed != false()] = 'S.02.01'" as="xs:boolean" id="S.02.01" />

<variable:parameter xlink:type="resource" xlink:label="S.02.02" name="find:tS.02.02"select="find:fIndicators/find:filingIndicator[not(@find:filed) or @find:filed != false()] = 'S.02.02'" as="xs:boolean" id="S.02.02" />

<link:loc xlink:type="locator" xlink:href="../val/vr-bv104-1.xml#s2md_BV104-1" xlink:label="loc_s2md_BV104-1" /><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set-precondition" xlink:from="loc_s2md_BV104-1" xlink:to="findPrec_2" /><variable:precondition xlink:type="resource" xlink:label="findPrec_2" test="( $find:tS.02.01 and $find:tS.02.02 )" />

(…)<xbrli:context id="c1">

<xbrli:entity><xbrli:identifier scheme="http://standards.iso.org/iso/17442">123</xbrli:identifier>

</xbrli:entity><xbrli:period><xbrli:instant>2015-12-31</xbrli:instant></xbrli:period>

</xbrli:context><find:fIndicators>

<find:filingIndicator contextRef="c1">S.02.01</find:filingIndicator><find:filingIndicator contextRef="c1">S.02.02</find:filingIndicator>

</find:fIndicators>(…)

<validation:assertionSet xlink:type="resource" xlink:label="assertionSet" id="assertionSet1" /><link:loc xlink:type="locator" xlink:href="../tab/s.02.01.01.01/s.02.01.01.01-rend.xml#s2md_tS.02.01.01.01" xlink:label="loc_s2md_tS.02.01.01.01" /><gen:arc xlink:type="arc" xlink:arcrole="http://www.eurofiling.info/xbrl/arcrole/applies-to-table" xlink:from="assertionSet" xlink:to="loc_s2md_tS.02.01.01.01" /><link:loc xlink:type="locator" xlink:href="../tab/s.02.02.01.01/s.02.02.01.01-rend.xml#s2md_tS.02.02.01.01" xlink:label="loc_s2md_tS.02.02.01.01" /><gen:arc xlink:type="arc" xlink:arcrole="http://www.eurofiling.info/xbrl/arcrole/applies-to-table" xlink:from="assertionSet" xlink:to="loc_s2md_tS.02.02.01.01" />(...)<link:loc xlink:type="locator" xlink:href="vr-bv104-1.xml#s2md_BV104-1" xlink:label="loc_s2md_BV104-1" /><gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="assertionSet" xlink:to="loc_s2md_BV104-1" />


How does it look in an XBRL instance document?

58

<?xml version="1.0" encoding="UTF-8"?><xbrli:xbrl xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrli="http://www.xbrl.org/2003/instance"

xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink"xmlns:iso4217="http://www.xbrl.org/2003/iso4217"xmlns:find="http://www.eurofiling.info/xbrl/ext/filing-indicators"xmlns:s2md_met="http://eiopa.europa.eu/xbrl/s2md/dict/met"xmlns:s2c_AM="http://eiopa.europa.eu/xbrl/s2c/dict/dom/AM"xmlns:s2c_LB="http://eiopa.europa.eu/xbrl/s2c/dict/dom/LB"xmlns:s2c_dim="http://eiopa.europa.eu/xbrl/s2c/dict/dim">

<link:schemaRef xlink:type="simple"xlink:href="http://eiopa.europa.eu/eu/xbrl/s2md/fws/solvency/solvency2/2015-10-21/mod/ars.xsd"/>

<xbrli:context id="c1"><xbrli:entity>

<xbrli:identifier scheme="http://standards.iso.org/iso/17442">N07J9MTYHFCSVRBV26</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2015-12-31</xbrli:instant></xbrli:period>

</xbrli:context><find:fIndicators>

<find:filingIndicator contextRef="c1">S.02.01</find:filingIndicator><find:filingIndicator contextRef="c1">S.02.02</find:filingIndicator>

</find:fIndicators><xbrli:context id="c2">

<xbrli:entity><xbrli:identifier scheme="http://standards.iso.org/iso/17442">N07J9MTYHFCSVRBV26</xbrli:identifier>

</xbrli:entity><xbrli:period><xbrli:instant>2015-12-31</xbrli:instant></xbrli:period><xbrli:scenario>

<xbrldi:explicitMember dimension="s2c_dim:BL">s2c_LB:x119</xbrldi:explicitMember><xbrldi:explicitMember dimension="s2c_dim:VG">s2c_AM:x80</xbrldi:explicitMember>

</xbrli:scenario></xbrli:context><xbrli:unit id="EUR"><xbrli:measure>iso4217:EUR</xbrli:measure></xbrli:unit><s2md_met:mi263

contextRef="c2" decimals="-3" unitRef="EUR">123456789.00</s2md_met:mi263></xbrli:xbrl>


S.02.02.01.01 Assets and liabilities by currencyAll currencies

What are the sample XBRL instance documents? one instance document per module with fact for every data point (zeros and random)

template instance

59

<xbrli:context id="id_27889">

<xbrli:entity><xbrli:identifier scheme="entity identification scheme, e.g. http://standards.iso.org/iso/17442">entity identifier according to the scheme, e.g.

549300DTUYXVMJXZNY75</xbrli:identifier></xbrli:entity><xbrli:period>

<xbrli:instant>reporting date, e.g. 2014-12-31</xbrli:instant></xbrli:period><xbrli:scenario>

<xbrldi:explicitMember dimension="s2c_dim:AO">['s2c_AO:x0', 's2c_AO:x1']</xbrldi:explicitMember><xbrldi:explicitMember dimension="s2c_dim:EA">s2c_VM:x20</xbrldi:explicitMember><xbrldi:typedMember dimension="s2c_dim:FN">

<s2c_typ:ID>string</s2c_typ:ID></xbrldi:typedMember><xbrldi:explicitMember dimension="s2c_dim:PO">['s2c_PU:x54', 's2c_PU:x60']</xbrldi:explicitMember><xbrldi:explicitMember dimension="s2c_dim:RT">s2c_RT:x41</xbrldi:explicitMember><xbrldi:explicitMember dimension="s2c_dim:VG">s2c_AM:x80</xbrldi:explicitMember>

</xbrli:scenario></xbrli:context>

<s2md_met:mi685 contextRef="id_27889"decimals="INF, min -4 for > than abs(100 mln), min -3 for > abs(1 mln), min -2 for > abs(1000) and min -1 for other"unitRef="u">monetary, case b) of Filing Rule S.2.18.(c)</s2md_met:mi685>


What is the DPM database? model similar to EBA DPM database

automatically populated from the DPM Dictionary and Annotated Templates (Excel)

used by the T4U (to render the forms, store data and read/write XBRL)

SQLite and MS SQL backup

60

T4U Database

Data storage in classic relational

manner

Information requirements and

validation rules metadata (DPM dictionary and

Annotated templates)

T4U applications’ information

Data migration between versions

Placeholder to data storage by

reference to DPM properties

Data conversion between DPM and

classic relational data storage

Mapping between DPM metadata/data and

placeholder for data in classic relational tables

Views supporting data conversion, validation, etc.

validations

1

2

3a

3b

4

A

B

C


What is the change log? generated by

comparing DPM databases

61


How do the EBA and EIOPA taxonomies look in XBRL tools?

62

http://arelle.org/download/


What is interval arithmetic?

63

every number is a range based on its value (expression) and precision e.g. 123 456.789

• with precision in thousands: +/- 500, i.e. (122 956.789; 123 956.789)• with precision in units: +/-0.5, i.e. (123 456.289; 123 457,289)• with precision to two digits after decimal point: +/- 0.005, i.e. (123 456.784; 123

456.794)

Basic operations: [a, b] + [c, d] = [a + c, b + d] [a, b] − [c, d] = [a − d, b − c] [a, b] × [c, d] = [min (a × c, a × d, b × c, b × d), max (a × c, a × d, b × c, b × d)] [a, b] ÷ [c, d] = [min (a ÷ c, a ÷ d, b ÷ c, b ÷ d), max (a ÷ c, a ÷ d, b ÷ c, b ÷ d)]

when 0 is not in [c, d] example: c = a + b

• a = 1499, precision in units: (1498.5;1499.5) • b = 1502, precision in units: (1501.5;1502.5) • c = 3000, precision in units: (2999.5;3000.5) • a + b = (1498.5+1501.5;1499.5+1502.5) = (3000;3002)

• if c = 2999, precision in units: (2998.5;2999.5):

another example: c = a / b

• a = 199 900, precision in thousands: (199 400; 200 400)

• b = 5 002 334, precision in thousands: (5 001 834;5 002 834)

• c = 4% i.e. 0.04, precision in ‰: (0.03995;0.04005)

• a / b = (min(199 400/5 001 834; 199 400/5 002 834; 200 400/5 001 834; 200

400/5 002 834);max(199 400/5 001 834; 199 400/5 002 834; 200 400/5 001 834;

200 400/5 002 834)) = (min(0.0398653773795772; 0.0398574088206804;

0.0400653040464757; 0.0400572955248965);max (min(0.0398653773795772;

0.0398574088206804; 0.0400653040464757; 0.0400572955248965) =

(0.039857409; 0.040065304) = (~3,99%;~4,01~%)

• exact a / b = 0,0399613460436668

in XBRL implemented with functions (http://www.eurofiling.info/eu/fr/xbrl/func/interval-

arithmetics.xml):

• iaf:sum

• iaf:numeric-equal

• iaf:numeric-less-than, iaf:numeric-less-equal-than

• iaf:numeric-greater-than, iaf:numeric-greater-equal-than

• iaf:numeric-add

• iaf:numeric-subtract

• iaf:numeric-divide

• iaf:numeric-multiply

• iaf:abs, iaf:min, iaf:max

examples

• $a = $b + $c + $d: iaf:numeric-equal($a, iaf:sum(($b, $c, $d)))

• $a = sum($b): iaf:numeric-equal($a, iaf:sum($b))

• $a = $b - $c: iaf:numeric-equal($a, iaf:sum(($b, iaf:numeric-unary-minus($c))))

• $a >= $b: iaf:numeric-greater-equal-than($a, $b)

in more complex expressions follows the order of execution: a = ((b – c) / (d * e)) + b:

iaf:numeric-equal($a,iaf:sum((iaf:numeric-divide(iaf:numeric-subtract($b,$c),iaf:numeric-

multiply($d,$e))),$b))

2999 3000 3001 3002

ca + b

2999 3000 3001 3002

a + bc

http://www.eurofiling.info/eu/fr/xbrl/func/interval-arithmetics.xml


What are the types, origin and properties of validation rules? identical data points:

• identity: a ≡ b, e.g. {F 01.01 , r030, c010} ≡ {F 09.00 , r010, c010}

single value check:

• sign: a ≥ 0, v3686_s: C 02.00, all rows, 010 >= 0

• range: -100 < b < 100, a != 0

• list: c = ([GA:pl],[GA:de],[GA:fr]), e.g. v4028_a: [ei207]∈{[eba_SC:x6],[eba_SC:x7]}

• pattern: d = [A-Z][0-9]

cross value check:

• comparison: a = b + c, a = ( ( b + c ) div d ) * 8%,

• conditions: if a > 0 or b > 0 then c > 0 else c = 0

• operations on sets: a > sum(b), abs(a) = max(b,c) + max(d,e)

• other: if-and-only-if(a=0,b=0)

basic problems for EBA and EIOPA:

• confirmation of hierarchy based rule

• fallback values (0/null)

• deactivation

• error messages

• amount of data and performance

origin

• derived from hierarchies in the dictionary:

– e.g. “Standardised approaches for commodities risk” =

‐ + “Maturity ladder approach”

‐ + “Extended maturity ladder approach”

‐ + “Simplified approach” )

is C 23.00 – c010-c060: r010 = r080 + r070 + r090

• typed domain restrictions (e.g. LEI)

• defined manually in predefined Excel and optimized:

rules not (?) implemented in XBRL

• cross module (i.e. cross XBRL instance)

• cross period

• uniqueness of key in open tables

• identity, np. v3331_i

• long in evaluation by XBRL processors

64

ID Type T1 T2 T3 Rows Columns Sheets Formula If value is missing

v0004_h Hierarchy C 21.00 (060) (All) {r090} = +{r100} + {r110} + {r120} + {r130} treat as zero

v0219_m Manual C 01.00 C 03.00 C 02.00 {C 03.00, r020,c010} = {C 01.00, r020,c010} - ({C 02.00, r010,c010} * 4.5%) treat as zero


How would that look on an example?

table/(s) code, headers codes, sheets codes (if applicable)

format of expression:

• scope: test expression

• {variables}

reference to the scope:

• individual cells

– {S.03.01,r0010,c0010} = {S.03.01,r0010,c0020} + {S.03.01,r0010,c0030}

– {S.03.01,r0020,c0010} = {S.03.01,r0020,c0020} + {S.03.01,r0020,c0030}

– {S.03.01,r0030,c0010} = {S.03.01,r0030,c0020} + {S.03.01,r0030,c0030}

– {S.03.01,r0040,c0010} = {S.03.01,r0040,c0020} + {S.03.01,r0040,c0030}

• cells in a table

– S.03.01 : {r0010,c0010} = {r0010,c0020} + {r0010,c0030}

– S.03.01 : {r0020,c0010} = {r0020,c0020} + {r0020,c0030}

– S.03.01 : {r0030,c0010} = {r0030,c0020} + {r0030,c0030}

– S.03.01 : {r0040,c0010} = {r0040,c0020} + {r0040,c0030}

• columns for rows in a table

– S.03.01 (r0010) : {c0010} = {c0020} + {c0030}

– S.03.01 (r0020) : {c0010} = {c0020} + {c0030}

– S.03.01 (r0030) : {c0010} = {c0020} + {c0030}

– S.03.01 (r0040) : {c0010} = {c0020} + {c0030}

• sets of columns for rows: S.03.01 (r0010-0040) : {c0010} = sum({c0020-c0030})

• sets of columns for all rows: S.03.01 (r*) : {c0010} = sum({c0020-c0030})

• …

65

All EUROther than

EUR

0010 0020 0030

Total 0010

Loans 0020

Shares 0030

Bonds 0040

reference to data point properties from the dictionary

global and variable filters

e.g. for S.03.01 (r*) : {c0010} = sum({c0020-c0030})

• global filter:

– „Metric”: „Nominal amount”

– „Base concept”: „Assets”

– ‚or’ filter:

‐ „Instruments”: „All”

‐ „Instruments”: „Loans”

‐ „Instruments”: „Shares”

‐ „Instruments”: „Bonds”

• variable: $a (fallback value: 0):

– filter: „Original currency”: „All”

• variable $b (sequence, fallback value: ()):

– filter: „ Original currency”: „EUR” i „Other than EUR”

• test expression:

– $a = sum($b) / iaf:numeric-equal($a, iaf:sum($b)) / abs($a – sum($b)) <= $errorMargin

• filing indicator (on precondition)

• assignment to assertion sets and modules

Table S.03.01: Nominal amount of assets


Filing Rules - Why and how?

affects:

• taxonomies (extensions in open reporting project, e.g. Edgar Filing Manual of US SEC)

• instance documents (in open or close reporting scenarios)

aim:

• define rules that limit the flexibility of XBRL in the construction of XBRL instance documents

• provide additional guidelines related to the filing of data in general or specific cases

levels:

• MUST (obligatory)

• SHOULD (less important/impacting or some stakeholders have specific cases)

• MAY (nice to have)

base: CEN (http://cen.eurofiling.info/wp-content/upLoads/data/CWA_XBRL_WI001-4-E.pdf)

• EBA: http://www.eba.europa.eu/documents/10180/1181744/EBA+XBRL+Filing+Rules+v4.1.pdf

• EIOPA: https://dev.eiopa.europa.eu/Taxonomy/Full/2.0.1/EIOPA_XBRL_Filing_Rules_for_Solvency_II_reporting_2.0.1.pdf

LET’S SEE WHAT IS INSIDE!

66

http://cen.eurofiling.info/wp-content/upLoads/data/CWA_XBRL_WI001-4-E.pdf

http://www.eba.europa.eu/documents/10180/1181744/EBA+XBRL+Filing+Rules+v4.1.pdf

https://dev.eiopa.europa.eu/Taxonomy/Full/2.0.1/EIOPA_XBRL_Filing_Rules_for_Solvency_II_reporting_2.0.1.pdf


How to use taxonomy packages? Taxonomy Packages 1.0 (Candidate Recommendation 10 June 2015, Proposed Recommendation 09 December 2015)

a standard format and location for a manifest file that can be included in such ZIP files that allows compliant tools to identify the entry points automatically

may include URL remapping, which can provide public locations (URLs) for files within the package

67

In a ZIP file named SampleTaxonomyPackage-v1.0.zip, all content would be contained within a directory called SampleTaxonomyPackage-v1.0, or descendant subdirectories.

SampleTaxonomyPackage-v1.0/META-INF/

catalog.xmltaxonomyPackage.xml

file1.xsdfile2.xmldirectory1/

file3.xsdfile4.xml

directory2/file5.xsdfile6.xml


How to deal with major reporting challenges -complexity, performance, version management, tools and their integration, ….?Examples of real case issues and potential solutions (including application of OIM-formats).

68


Versioning of dictionary concepts and frameworks levels:

• dictionary (growing in time)

• framework taxonomies (separate version for each revision in information requirements and technical release for bug fixes)

application dates (documentation only):

• creation, modification

• valid from, valid to

representations in DPM / XBRL / database

concepts:

• domain

• member (incl. metric)

• dimension

• hierarchy, hierarchy node

• framework

• taxonomy

• table group

• table, axis, axis ordinate

• validation

• module

other (indirect): data point, table cell, …

example: according to amendment 161 to the ISO list of currencies effectively from 1 January 2017 BYR will be moved to “List three: Codes for historic denominations of currencies and funds”. There is a transition period in 2016 when BYN and BYR could be used in parallel

validity date

• current situation: publication date of a package when concepts shall not be used anymore (i.e. 2015-09-30 for concepts not used in release published on this date)

• considerations:

– use reference period date of reporting scenarios

– use external date (e.g. ISO)

creation date

• current situation: identifies publication date of a package when concept was first created

• consideration:

– use the same approach

– same as in the start date of valid from?

69


Defining complex assertions in open tables

70

E.g. BV373 of Solvency II

• Loans and mortgages reported in the template S.02.01 Balance sheet should be equal to the total Loans and mortgages that are not held in index-linked and unit-linked contracts reported in the line-by-line assets reporting template S.06.02

• Business expression: {S.02.01, r0230,c0010}=sum({S.06.02, c0170,(sNNN)}) where {S.06.02, c0290} like '##8#' and {S.06.02, c0090}=[s2c_LB:x91]

• Technical expression: {{S.02.01.01.01,r0230,c0010}}=sum({{S.06.02.01.01,c0170,(snnn)}}) where matches({{S.06.02.01.02,c0290}},"^..8.$") and {{S.06.02.01.01,c0090}} = [s2c_LB:x91]

$a

$b

$c

$d

Filtering logic for S.06.02:1. Take all facts for C0290 that follow the pattern contain four characters of which the third is 8 ($c)2. Match (basing on C0040) facts in C0090 and take those whose value is s2c_LB:x91 ($d)3. Match (basing on C0010, C0070, C0080) all facts in C0170 ($b)


Defining complex assertions in closed tables

71

2.0.1: {S.02.01, r0320,c0010}={S.12.01, r0020,c0210}+{S.12.01, r0080,c0210}2.1.0: If ({SR.01.01, r0790,c0010}=[s2c_CN:x1] and {SR.01.01, r0800,c0010}=[s2c_CN:x1]) and

(({SR.01.01, z0010}=[s2c_PU:x60] and {SR.02.01, z0020}=[s2c_PU:x40] and {SR.12.01, z0010}=[s2c_PU:x60]) or {SR.01.01, z0010}={SR.02.01, z0020}={SR.12.01, z0010}) and {SR.01.01, z0020}={SR.02.01, z0030}={SR.12.01, z0020} then {SR.02.01, r0320,c0010}={SR.12.01, r0020,c0210}+{SR.12.01, r0080,c0210}

Different typed dimensions

Different explicit members


Validation of keys in open tables

72

rule: Each line from Table 2 must be detailed in Table 1. Table 1 must not detail lines that are not disclosed in Table 2 (e.g. BV432).

in open tables key columns are typed dimensions appearing in contexts (other columns are facts referring to these contexts)

rule can be based on

• contexts, but:

– orphaned contexts are Filing Rules invalid but technically XBRL OK

– definition on contexts requires general variables or filters with XPath expressions which is discouraged

– XPath needs to be defined for combination of dimensions which may be not unique for a table

• facts, by:

– applying „or” boolean filter

‐ for any fact from Table 1 there must be a fact for Table 2 and vice versa

‐ results in multiplied evaluations for each row (checked for every non-empty column)

– selecting one (or more mutually exclusive) „mandatory” columns (i.e. present for every row in Table 1 and in Table 2)

‐ identified by business but in general not checked by validations


Validation of mandatory columns in open tables

73

rule: a column must be reported in every row of an open table

technical representation: check if for any fact from an open table in column other than mandatory (various primary items referring to the same set of typed dimensions) there is a fact (primary item) for the mandatory column

issue: results in multiplied evaluations for each row (checked for every non-empty other than mandatory column against the mandatory column)


Multi value elementsProblem description and status quo some facts are dropdowns

• with one value to select and report

– e.g. 26.01.01.03, R0010, C0010

– modelled using Extensible Enumerations specification

– e.g. “Metric: Simplifications - spread risk - bonds and loans” (“s2md_met: ei2390”) referring to hierarchy number 17 of AP domain listing two members: “Simplifications used” (“s2c_AP:x33”) and “Simplifications not used” (“s2c_AP:x34”) with hierarchy specific labels (in this case “1 –Simplifications used” and “2 – Simplifications not used” respectively)

– in report: <s2md_met:ei2390 contextRef="c1">s2c_AP:x33</s2md_met:ei2390>

• with multiple values to select and report

– e.g. C0090 of S.30.02.01.01 representing “Activity code broker”

– Representing the activities of the broker involved, as considered by the undertaking. In case the activities are combined all activities must be mentioned separated be a “,”:.

1 - Intermediary for placement,

2 - Underwriting on behalf of,

3 - Financial services

– Extensible Enumerations does not handle such cases

current approach:

• modelled as a string “Metric: String|TS/Activity code broker” (“s2md_met:si1858”)

• required (not validated though) to report numbers separated with comma (“1” or “1,2” or “1,3”, “2,3”, “1,2,3”, … ),

• e.g: <s2md_met:si1858 contextRef="c1">1,2,3</s2md_met:si1858>

74


Multi value elementsRequirements and solutions considered

75

requirements:

• from the data exchange standpoint: validate if the content of such facts is correct (i.e. defined according to the required pattern/set of enumerated values and consistent across reports)

• from the user perspective:

– describe the allowed options and use as hints or tips in the tools when editing or viewing the data

– multilingual or at least language agnostic

alternatives for consideration

• validation

– add a value assertion to check if value reported for such fact follows the allowed pattern/subset of values (such assertion would list all allowed combinations)

– apply the Extensible Enumerations (as described in the introduction) and allow for duplicated facts in an instance document i.e. the fact would be reported one or more time with different member QNames for example:

<s2md_met:eiNNNN contextRef="c1">s2c_XX:x1</s2md_met:eiNNNN>

<s2md_met:eiNNNN contextRef="c1">s2c_XX:x2</s2md_met:eiNNNN>

An attribute on such metric declaration could flag it as potentially multiple occurrence facts.

– customize the Extensible Enumerations to allow many QNames as fact value, e.g.:

<s2md_met:eiNNNN contextRef="c1">s2c_XX:x1, s2c_XX:x2</s2md_met:eiNNNN>

Such approach however has been discussed by the XBRL International technical working group and is strongly discouraged as not trivial in implementation

• rendering for users (document in XBRL the description in the LOGs in order to provide hints for filers on the allowed options):

– provide a more descriptive label containing the text from the LOGs using one of the standard labels (e.g. documentation label) or a custom label

– define in the dictionary the domain members representing each option, link them in a hierarchy and refer to from the metric definition (similarly to how it is done in case of Extensible Enumerations, using similar attributes)

• define three columns

• list all combinations in list just like in suggested solution for validations


Reporting of 0/empty string

Not applicable facts SHOULD NOT be reported at all (rather than reported with „0” or as empty string).

This applies in particular to:

• tables with no value for any cell (e.g. if there is no value for any cell of a specific combination of z-axis dropdowns for S.19 then no fact should be reported for this table),

• cells in closed tables representing facts for which an undertaking does no business, has no assets, liabilities, etc. (e.g. when an undertaking has no deferred tax assets it should not report a fact for it leaving the row in the balance sheet empty),

• cells in rows of open tables that:

– do not apply (e.g. custodian and country of custody in a row of S.06.02 is reported jointly or neither of them; if only one is reported then it is an error),

– do not contribute any information (if internal rating is reported in S.06.02 the external rating shouldn’t be reported as empty value just to fill all columns in a row).

76


OIM: What is it and what is it not?

OIM is:

• a syntax-independent model for business reports (that conform to the XBRL 2.1 and XBRL Dimensions 1.0 specifications) to allow different syntactic formats to be used to represent the same data

• intended to enable easy and lossless transformation of a well defined set of semantics between a variety of different syntactic representations: XBRL/XML, JSON, CSV, SQL

OIM is NOT:

• it does not attempt to model the meta-data information defined in an XBRL taxonomy

XBRL XML JSON CSVSQL

Taxonomy Metadata

Instance Data

77


OIM: Challenges and Assumptions

main challenge: lack of a clear definition of the information that may be considered significant in an XBRL report

solution: in order to achieve a simplified, logical view of XBRL data, the OIM only supports a subset of the functionality available in the XBRL specifications:

• segment and scenario use on XBRL

dimensions tags (no custom XML)

• use segment or scenario (not both)

• no complex typed dimensions

• no fractionItemType

• no non-standard footnotes*

• no other custom stuff

• drop forever and time zones (UD)

<xbrli:context id="c1"><xbrli:entity>

<xbrli:identifier scheme="http://standards.iso.org/iso/17442">969500X1Y8G7LA4DYS04</xbrli:identifier><xbrli:segment>

<xbrldi:typedMember dimension="dim:UI"><typ:ID>

<typ:CodeType>LEI</typ:CodeType><typ:CodeValue>123123123123</typ:CodeValue>

</typ:ID></xbrldi:typedMember>

</xbrli:segment></xbrli:entity><xbrli:period>

<xbrli:forever></xbrli:period><xbrli:scenario>

<dom:Info><dom:Audited>NO</dom:Audited>

</dom:Info></xbrli:scenario>

</xbrli:context>

<met:fi379 contextRef="c1" unitRef="u" id="fi379" cus="u" ><xbrli:numerator>123452345</xbrli:numerator><xbrli:denominator>3234523</xbrli:denominator>

</s2md_met:fi379>

<link:footnoteLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link"><link:footnote xlink:type="resource" xlink:label="footnote1" xlink:role="http://someSpecificFootnoteRole"xml:lang="en">Some footnote</link:footnote><link:loc xlink:type="locator" xlink:label="fi379" xlink:href="#fi379"/><link:footnoteArc xlink:type="arc" xlink:from="fi379"

xlink:to="footnote1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"/></link:footnoteLink>

* however any fact-footnote arc arcrole allowed any ELR to store them

THINGS YOU PROBABLY

SHOULDN’T DO!

78


OIM: Components and their propertiesreportDTS referencesfacts (unordered list of simple facts and tuple facts)

fact (abstract, simple or tuple fact)id (string, optional)aspectsfootnotes

simple factvalue (including 'nil')base datatype (XML Schema - xsd:decimal, xsd:string, etc)accuracy (number of decimal places or 'infinity')

tuple factfacts (children)

aspects

core aspects (some mandatory, other optional, depending on simple or tuple fact, etc.)

concept core aspectname: oim:conceptvalue

DTS referencetype (schema/linkbase)href (URL)

entity core aspectname: oim:entityschemeidentifier

period core aspectname: oim:periodinterval (ISO 8601 or 'forever’ if not dropped soon)

unit core aspectname: oim:unitnumerators (unordered list of individual measures)denominators (optional unordered list of individual measures)

tuple parentname: oim:tupleParentparent

tuple ordername: oim:tupleOrderorder (integer starting from 1)

language core aspectname: oim:languagelanguage (BCP 47 language code)

taxonomy-defined aspect (one for each explicit or typed dimension)name (e.g. dim:TA)value (e.g. dom:x8) base datatype (e.g. xsd:Qname for explicit or Qname typed domain based dimensions)

footnote (abstract)groupfootnote type

fact footnotefact

text footnotelanguage (BCP 47 language code)value

all facts

simple facts

string

tuples

numeric

79


OIM Specifications

Open Information Model 1.0

• a syntax-independent definition of an XBRL report

• Working Group Working Draft (generated on 2016-01-14)

• http://svn.xbrl.org/svn/oim/trunk/nopub/Specification/oim/WGWD-YYYY-MM-DD/oim-WGWD-YYYY-MM-DD.html

xBRL-XML: XML Mappings for the Open Information Model 1.0

• mappings from the original XML-based syntax for XBRL to the OIM


• http://svn.xbrl.org/svn/oim/trunk/nopub/Specification/xbrl-xml/WGWD-YYYY-MM-DD/xbrl-xml-WGWD-YYYY-MM-DD.html

• OLD: Open Information Model - XML Mappings 1.0

– Working Group Working Draft (generated on 2015-12-01)

– http://svn.xbrl.org/svn/oim/trunk/nopub/Specification/oim-xml/WGWD-YYYY-MM-DD/oim-xml-WGWD-YYYY-MM-DD.html

xBRL-JSON: mapping from Open Information Model 1.0

• a standard JSON representation for XBRL data, defined in terms of the OIM


• http://svn.xbrl.org/svn/oim/trunk/nopub/Specification/xbrl-json/WGWD-YYYY-MM-DD/xbrl-json-WGWD-YYYY-MM-DD.html

xBRL-CSV: mapping from Open Information Model 1.0


• http://svn.xbrl.org/svn/oim/trunk/nopub/Specification/xBRL-CSV/WGWD-YYYY-MM-DD/xBRL-CSV-WGWD-YYYY-MM-DD.html

80

http://svn.xbrl.org/svn/oim/trunk/nopub/Specification/oim/WGWD-YYYY-MM-DD/oim-WGWD-YYYY-MM-DD.html

http://svn.xbrl.org/svn/oim/trunk/nopub/Specification/xbrl-xml/WGWD-YYYY-MM-DD/xbrl-xml-WGWD-YYYY-MM-DD.html

http://svn.xbrl.org/svn/oim/trunk/nopub/Specification/xbrl-json/WGWD-YYYY-MM-DD/xbrl-json-WGWD-YYYY-MM-DD.html

http://svn.xbrl.org/svn/oim/trunk/nopub/Specification/xBRL-CSV/WGWD-YYYY-MM-DD/xBRL-CSV-WGWD-YYYY-MM-DD.html


xBRL-XML: XML Mappings for the Open Information Model 1.0

mapping against the XBRL instance document (i.e. representation in XML)

helps to understand the model

a few examples:

• DTS reference:

– type: <link:schemaRef>, <link:linkbase:Ref>

– href: value of @xlink:href

• simple fact:

– value: element value

– accuracy: @decimals/@precision

• entity core aspect:

– scheme: @scheme

– identifier: xbrli:entity/xbrli:identifier value

• unit core aspect:

– numerators: xbrli:divide/xbrli:unitNumerator or xbrli:measure

– denominator: xbrli:divide/xbrli:unitDenomiator

• taxonomy defined aspect:

– name: @dimension of xbrli:explicitMember or xbrli:typedMember

– value: xbrli:explicitMember element value or value of the single child of xbrli:typedMember

– base data type:

81


xBRL-JSON: mapping from Open Information Model 1.0

uses JSON objects, arrays, members, pairs, values…

{"dtsReferences":

[{"href": "http://taxonomy.xsd", "type": "schema"},{"href": "http://dimensions.xml", "type": "linkbase"}

],"facts": [

{ "id": "f923","value": "123", "numericValue": 123,"accuracy": 0, "baseType": "xsd:decimal","oim:concept": "tax:MonetaryPerShareConcept","oim:entity": "http://LEI:123456789","oim:period": "2014-12-31/2015-12-31","oim:unit":

{ "numerators": [ "iso4217:USD" ],"denominators": [ "xbrli:shares" ]},

"dim:FS": {"value": "dom:x1", "baseType": "xsd:QName"},"dim:IT": {"value": "10", "numericValue": 10, "baseType": "xs:decimal"},"footnotes": [{"group": "http://www.xbrl.org/2003/role/footnote",

"footnoteType": "http://www.xbrl.org/2003/arcrole/fact-footnote","factRef": "f923", "footnote": "some text", "language": "en"}]}

],"prefixes": {"tax": "http//taxonomy", "dim": "http://dimensions", "dom": "http://domain"}

}

"facts":[

{ "id": "f123","oim:concept": "tax:TupleConcept"},

{ "id": "f124","value": "This is a simple fact value","baseType": "xsd:string","oim:concept": "tax:StringConcept","oim:entity": "cid:123456789","oim:period": "P1Y/2017-01-01T00:00:00","oim:tupleParent": "f123","oim:tupleOrder": 1},

{"id": "f125","value": "true", "booleanValue": true,"baseType": "xsd:boolean","oim:concept": "tax:BooleanConcept","oim:entity": "cid:123456789","oim:period": "2014-01-01T00:00:00/P1Y","oim:tupleParent": "f123","oim:tupleOrder": 2},

{ "id": "f126","value": null,"baseType": "xsd:decimals","oim:concept": "tax:NumericConcept","oim:entity": "cid:123456789","oim:period": "P1Y/2017-01-01T00:00:00","oim:unit":

{ "numerators": [ "xbrli:pure" ] },"oim:tupleParent": "f123","oim:tupleOrder": 3}

]

82


xBRL-CSV: mapping from Open Information Model 1.0 set of CSV files (4 at minimum) with CSV „columns” representing OIM components

breakdown in files and their structure is defined in/by a JSON metadata file

{url}-metadata.json {url}-dtsReferences.csv {url}-facts-{suffix}.csv

{url}-defaults.csv

{url}-prefixes.csv

{url}-footnotes.csv

"id","stringValue","baseType,"oim:concept","oim:entity","oim:periodStart","oim:periodDuration","oim:tupleParent","oim:tupleOrder""f923","This is a fact value", "xsd:string","tax:StringConcept","cid:123456789","2015-01-01T00:00:00","P1Y",,,"f123",,,"tax:TupleConcept",,,,,"f124","This is a simple fact value","xsd:string","tax:StringConcept","cid:123456789","2015-01-01T00:00:00","P1Y","f123",1"f125","Last year's simple fact value","xsd:string","tax:StringConcept","cid:123456789","2014-01-01T00:00:00","P1Y","f123",2

"file","oim:periodStart","oim:periodDuration","mydim:country",oim:unitNumerators,"2015-01-01T00:00:00","P1Y",,"abc-facts-sales.csv",,,"mydim:southAmerica","iso4217:USD"

{"@context": ["http://www.w3.org/ns/csvw", {"@base": "./"}],"tables": [

{"url": "abc-facts.csv","tableSchema": {

"columns": [{"name": "id", "datatype": "Name"},{"name": "baseType", "datatype": "QName"},{"name": "stringValue", "datatype": "string"},{"name": "decimalValue", "datatype": "decimal"},...{"name": "accuracy", "datatype": "float"},{"name": "oim:concept","datatype": "QName"},{"name": "oim:periodStart", "datatype": "dateTime"},{"name": "oim:periodDuration", "datatype": "duration"},{"name": "oim:unitNumerators", "datatype": {

"base": "QName","separator": " "}},{"name": "oim:unitDenominators", "datatype": {

"base": "QName","separator": " "}}]}},

{"url": "abc-prefixes.csv","tableSchema": {

"columns": [{"name": "prefix", "datatype": "string"},{"name": "URI", "datatype": "anyURI"}]

}}... ]

}

83


xBRL-SQL: mapping from Open Information Model 1.0

work not yet started really (last mentioned end of Jan)

should be quite straightforward – depends on the level of normalization/de-normalization of the OIM

the simplest (de-normalized):

REPORTDTS

REFERENCE

FACT

TAXONOMY DEFINED ASPECT

FOOTNOTE

84


How to cope with large # of files?

85

taxonomy files:

• dictionary: ~360 files in ~50 folders

• 2.0.1: 8 794 files (of which 6 129 in val folder)

• 2.1.0: 14 619 files (of which 11 947 in val folder)

– new validations or split validations (e.g. for S and SR)

– potentially validations could be merged

‐ refactor taxonomy assertions generation process from input perspective

‐ rephrase the assertions

causes performance problems:

• general discovery of such large number of files

• loading of files from the Internet (when not using the taxonomy package)

reduce number of files

• include linkbases in schemas (at least those that are referenced anyway)

• merge linkbases

• merge validation files that come together anyway (for tables, assertions, etc.)

• optimize the rules (generalize, etc.) – the process shall be discussed and agreed with the business users


From source data to macro analysis - how to store, integrate, aggregate, submit, receive, analyse, ….?Overview of data exchange process from technical perspective.

86


How are requirements provided by supervisors?

Unstructured

• Difficult to grasp and structure without standardized approach

• System based on those has logic and requirements being largely hidden (inside human heads, business processes, system source code or case specific DB)

Structured

• XBRL – difficult to process

• DB – seems easiest to consume with available software

Directions to look forward

• OIM approach for taxonomy

• Interoperability of standards and models

87


Storage of reporting requirements

Files repository

XBRL generic DB

DPMDB

Specific data model DB

Technical - XBRL Business model oriented

88


XBRL file repository

Component used for management and storage of XBRL Taxonomy and Instance files

Responsible for:

• Storage of XBRL files in local file system

• Downloading of referenced Taxonomies on www

• Management of different versions of Taxonomies

• Recognition of referenced schemas

• Archive of XBRL files

89


XBRL Generic / Staging DB

XBRL Technical database

Taxonomy independent

Hides XBRL syntax complexity (XBRL in SQL)

Gives better performance than XBRL parser

Used as source of ETL routines to populate business database (data warehouse/DPM/other)

Modelling approach: normalized vs de-normalized

Usage

• Validation of resource consuming validation rules

• Source of data for business data ETL

dts inline xbrl

instance document

fact value

context

entity

period

dimensional information

unit

unit of measure:

numerator/denominator

set of relations

footnote

extended taxonomy

taxonomy

schema

linkbase

linking/customi-zing relations

dimensional properties

extension schema extension linkbase

set of relations

set of relations

resources

relations

business concepts

versioning report

customisation of concepts/facts

custom attribute

90


XBRL Generic DB / Staging DB

De-normalized

2nd normal

Missing some technical details

Model enforces specification

Smaller number of tables and relationships

Table structure less reflecting XBRL model

Data duplication

Easier for mapping

91


XBRL Generic DB / Staging DB

Usage

• Staging Db for business ETL

• Operational data store

• DB validation rules evaluation

• Storage

XBRL IN SQL AND NO XML

92


DPM Database

Business DB based on Data Point Model

DB structure independent from taxonomy architecture

Proven solution used for:

• Metadata management

• Taxonomies development

• Metadata integration

• Source of metadata for BI solutions

DPM Dictionary

Metrics

Dimensions

Domains

Members

Hierarchies

Reporting requirements

Tables

Types of reports

Validation rules

Custom

Versioning

Data mapping

…

93


Dynamic/model specific database

DB with changing structure, dependent on the reporting framework version

Recommended as generic solution with structure managed automatically

User friendly – based on templatesTaxonomy CRDIV

2.2

TaxonomySolvency II 1.5.2

TaxonomySolvency II

1.7

F 02.03

C 12.01

AE 03.01

S 06.02

S 19.01

S 28.04

S 06.02

S 19.01

S 28.04

94


DPM abstract DB

Dimensional information abstract model

Source: EBA

95


DPM abstract DB


Source: T4U

96


DPM abstract DB


Source: EBA

97


Dictionary

Dictionary in T4U

Source: T4U

98


DPM abstract DB

Dictionary in EBA

Source: EBA

99


DPM abstract DB

Reporting requirements abstract model

Source: EBA

100


DPM abstract DB

Reporting requirements abstract model

Source: EBA

101


DPM abstract DB

Reporting requirements in T4U

Source: T4U

102


DPM abstract DB

Reporting requirements in EBA

Source: EBA

103


DPM abstract DB

Rendering abstract model

Source: EBA

104


DPM abstract DB

Rendering abstract model

Source: EBA

105


DPM abstract DB

Rendering in T4U

106

Source: T4U


DPM abstract DB

Rendering in EBA

Source: EBA

107


DPM abstract DB

Validation rules abstract model

Source: EBA

108


DPM abstract DB

Validation rules in T4U

109

Source: T4U


DPM abstract DB

Validation rules in EBA

Source: EBA

110


DPM abstract DB

Concepts abstract model

Source: EBA

111


DPM abstract DB

Concepts in T4U

Source: T4U

112


DPM abstract DB

Concepts in EBA

Source: EBA

113


Storage of reporting entity data

Can be in dedicated data mart

Modelling can be resolved in similar way as on side of the supervisor

Two data models to be handled

• Internal data model

• Reporting data model

Database modelling

• Generic single facts table

• Multiple flat rendering facts tables

114


DPM abstract DB

Facts DPM abstract model

Source: EBA

115


DPM abstract DB

Facts in T4U

Source: T4U

116


DPM abstract DB

Facts in EBA

Source: EBA

117


Validation with flat rendering

DB validation

SELECT R10C10 + R20C10 as A, R30C10 as B

FROM C_21.00

WHERE INSTANCE = 10001

118


Validation

XBRL API validation

• XBRL built-in validation engines

• Performance varies depending on solution

• Some validation rules are very resource consuming

• Many XBRL validators allow to „disable” some of the validation rules

DB validation

• Custom development

• Much faster than API validation

• Can be performed on

– Staging DB

– DPM DB

– Rendering DB

• Requires validation rules „translation” between XBRL formula linkbase and SQL/4GL/… routines/queries

119


What might happen when designing model for data storage?

With structured DPM/XBRL information

Single fact tableStable structure for

changing requirements

Select numeric value from

Facts inner join TableAddress on AddressID

Where Address = „T23.13R100C110”

With no structured DPM/XBRL information

Multiple facts tables

Structure of model is changing with

changing requirements

Select R100C110

From T23.13

120


Head to head

Single fact table Easy to implement

Easy to maintain

Stable ETL

DPM characteristics querying

More difficult to query

More difficult rendering based querying

Multiple facts tables – flat rendering More difficult to implement

Difficult to maintain manually

Can be stable

No DPM characteristics

Easier to query

Easy rendering based querying

Solution Different structure for different purpose

121


Data integration stages

Local data

• Data collected from subsidiaries

• Country specific

• Position/transaction

Standardized local data

• Added facts

• Reconciled to common definition

All historical data

• Main data storage

• Full facts history

• Original and reconciled values

122


Data aggregation

[T23.08.C0010.R0010] = sum([DS1.C0010;DS1.C0020=’x’])

123


Aggregation definition representation?

Custom/standard syntax (VTL, DTL, …) Independent from database

Works best with automated translation

Open for changes in model

Script (SQL/4GL/R/…) Dependent on DB

More difficult to introduce data model changes

124


Direct vs non-direct ETL

DB

XBRLInstance

XBRLTaxonomy

XBRLInstanceXBRL

Instance

XBRLTaxonomyXBRL

Taxonomy

ETLDirect ETL

• More complex architecture

• Easier to maintain

• Better testability

• Better for multiple

extractions of the same

data

• Less taxonomy dependent

• Simpler system design

• Harder to maintain

• More difficult to test

• Better performance for

one-time extraction

• Taxonomy dependentModel

interface

125


Data mart design

Single fact table approach

• DPM information in dimensions tables

• Table, row, column „address” in dimensions tables

Multiple facts tables – dynamic structure

• Manually maintained

• Automatically maintained

Common dimensions

• Reference data

• Report information

126


Data warehouseDPM2MDM

Source: DPM and Multidimensional Data Model

127


Q&A Session

128


Thank [email protected]

[email protected]

mailto:[email protected]

mailto:[email protected]