1. Thomas Klement, XBRL Germany, thomas.klement@xbrl.de Towards More Semantic Accuracy in the Processing of XBRL Facts 5th October 2006, 1st Technical Meeting of European Implemented XBRL Projects, Madrid

2. Thomas Klement, XBRL Germany 5th October 20062 Agenda Data model of XBRL Problems in ongoing projects in Germany –Taxonomy development –Bundesanzeiger (German Electronic Federal Gazette) Proposed “best practice“ Comments & further acitvities

3. Thomas Klement, XBRL Germany 5th October 20063 XBRL: A Mixture of Data Models XML Data WarehousingSemantic Web XBRL

4. Thomas Klement, XBRL Germany 5th October 20064 presentation XBRL Data Model concept contextunit … fact definition calculation label reference data meta data tuple Data Warehousing Semantic Web conceptfact vague semantics / no best practice

5. Thomas Klement, XBRL Germany 5th October 20065 XBRL 2.1 Specification “Segment is used to specify some component of the business entity. Scenario is used to document the circumstances surrounding the measurement of a set of facts, and like the segment element, its content will be application specific.“ context entity identifiersegment scenario

6. Thomas Klement, XBRL Germany 5th October 20066 Taxonomy Development Taxonomy working group: “ We need standardized fact semantics AND tool support.“ Required kinds of measurement in scenario –actual –restated –adjusted –budgeted –forecasted Reasons are –avoidance of duplicates in XBRL databases and other data models –comparability –ability to use facts for analysis purposes

7. Thomas Klement, XBRL Germany 5th October 20067 Bundesanzeiger Processing of instances according to –German AP –IFRS –US GAAP without extensions Bundesanzeiger: “We need more fact semantics and a better description for visualization.“ Requirements –detection of relevant information for further plausibility checks etc. –multilingual presentation

8. Thomas Klement, XBRL Germany 5th October 20068 Proposal Hybrid solution –XBRL 2.1 compliant –Optional dimensional taxonomy explicit dimensions with multilingual-translations Best Practice (FRIS) versus GCD “Small enhancement, high impact“

9. Thomas Klement, XBRL Germany 5th October 20069 Comments general comments further needs for standardized fact semantics consensus on proposal / further activities ???