EBA欧洲银行-EBA-Architecture-for-XBRL-representation-of-DPM_33页_977kb

Summary of XBRL Representation of the Data Point Model

Core Content

This document outlines the architecture and implementation of the XBRL taxonomy for second level supervisory reporting by the European Banking Authority (EBA). It focuses on how the Data Point Model (DPM) is translated into XBRL format, covering the semantics, syntax, and structural organization of the taxonomy.

Main Viewpoints

• The EBA taxonomy is designed to facilitate the exchange of supervisory data between credit institutions and national competent authorities.
• It is built using the Data Point Modelling methodology and follows XBRL 2.1 and Dimensions 1.0 specifications.
• The taxonomy includes modularization, naming conventions, and descriptive attributes to ensure clarity and consistency.
• It supports multilingual reporting through label linkbases and uses ISO standards for language and country codes.

Key Information

1. XBRL Specifications Compliance

• The taxonomy complies with XBRL 2.1 (as of December 31, 2003, with errata up to January 25, 2012).
• It also complies with Dimensions 1.0 (as of September 18, 2006, with errata up to January 25, 2012).
• The Table Linkbase specification is used for rendering tables, with the 17 May 2013 PWD version being used for initial implementation.

2. Supporting Concepts

• Owner: Represents an institution that defines concepts. Each owner has a unique namespace and prefix.
  • Example: EBA's namespace is http://www.eba.europa.eu/xbrl/crr, and its prefix is eba.
• Model Supporting Schema: Uses the namespace http://www.eurofiling.info/xbrl/ext/model and the prefix model.
• Namespaces: A list of standard and custom namespaces used in the taxonomy, including xbrli, xbrldt, link, gen, iso4217, num, model, find, pvar, iaf, and variable.

3. Public Elements

• Public elements include metrics, dimensions, domains, and domain members.
• They include attributes such as model:creationDate and model:modificationDate to track their lifecycle.
• Language-specific information is stored in label linkbases with specific roles:
  • Generic label role: http://www.xbrtl.org/2008/role/label
  • Standard label role: http://www.xbrtl.org/2003/role/label
  • Documentation role: http://www.xbrtl.org/2008/role/documentation
• The naming convention for label linkbases is {main-file}-lab-{lang}.xml or {main-file}-lab-{lang}-{country}.xml.

4. Dictionary of Concepts

• The dictionary contains metrics, dimensions, domains, and domain members.
• Families and perspectives are auxiliary concepts used to group dimensions for presentation purposes.
• Each concept has an official location, target namespace, and namespace prefix.
• Example for EBA:
  • Metrics: http://www.eba.europa.eu/xbrl/crr/dict/met, prefix: eba_met
  • Dimensions: http://www.eba.europa.eu/xbrl/crr/dict/dim, prefix: eba_dim
  • Explicit domains: http://www.eba.europa.eu/xbrl/crr/dict/exp, prefix: eba_exp
  • Typed domains: http://www.eba.europa.eu/xbrl/crr/dict/typ, prefix: eba_typ

5. Metrics

• Metrics define the nature of the measure and include:
  • Data type (e.g., monetary, percent, date)
  • Period type (instant or duration)
• The local name of a metric is composed of:
  • A letter representing the data type (e.g., m for monetary)
  • A letter representing the period type (e.g., i for instant)
  • A numeric code from the model
• Example: eba_mi7 for a monetary item with code 7 and instant period.
• Domain-based metrics include attributes model:domain and model:hierarchy to reference domain and hierarchy information.

6. Dimensions

• Dimensions are represented as XDT dimensions and are associated with domain and default member relationships.
• The local name corresponds to the dimension code (e.g., CP, MC).
• The id is composed as {opre}_name, where {opre} is the owner's prefix and name is the dimension's name.
• Example: eba_CP for a dimension with code CP.
• Dimensions reference a definition linkbase (dim-def.xml) for domain and default member relationships.

7. Domains

• Explicit domains are defined using model:explicitDomainType in exp.xsd.
• Typed domains are defined as XML elements outside the xbrli:item substitution group in typ.xsd.
• The local name of a domain corresponds to its code (e.g., CO, MI).
• The id is composed as {opre}_name.
• Example: eba_CO for an explicit domain with code CO.

8. Domain Members and Hierarchies

• Explicit domain members are represented as abstract items in mem.xsd, with a local name starting with x followed by the numeric code.
• Hierarchies are defined using extended link roles and include:
  • A presentation linkbase (hier-pre.xml) for parent-child relationships.
  • A definition linkbase (hier-def.xml) for domain-member relationships.
  • A calculation linkbase (hier-cal.xml) for arithmetic relationships between members and their children.
• Calculation arcs use arc roles such as:
  • complete-breakdown
  • partial-breakdown
  • superset-breakdown
• These arc roles are defined in the model schema and include a weight attribute to indicate positive or negative contribution to aggregation.