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

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

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

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

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

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

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

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

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

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

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

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

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

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

15. Questions Thank you for your attention!