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Filing indicators are a mechanism used in template-based XBRL reporting systems implementations that allow filers to explicitly state which "templates" or "reporting units" they have completed. This specification provides standardised syntax for filing indicators that is compatible with the XBRL Open Information Model.
1 Introduction
1.1 Terminology
1.2 Namespaces and namespace prefixes
2 Implementation
2.1 The fi:filed concept
2.2 The fi:template dimension
2.3 Uniqueness
3 Transformation from tuple-based syntax
4 Transformation to tuple-based syntax
5 Filing indicator taxonomy
A References
B Intellectual property status (non-normative)
C Document History (non-normative)
D Errata Corrections incorporated in this document
1 Namespaces and namespace prefixes
1 Filing indicators using EuroFiling taxonomy
2 Filing indicators using Filing Indicators Specifcation
Filing indicators are a mechanism that allows the prepare of an XBRL report to make explicit statements about which templates have and have not been included in the report. Good modelling practice requires that where the same piece of information is reported in multiple templates, it is modelled in the same way and represented in an XBRL report as a single fact. This means that the presence of a fact in a report does not necessarily indicate that complete data for all templates that include that fact are included in the report.
In current usage, the "templates" referenced by filing indicators correspond to Table Linkbase [TABLELINKBASE] tables, but this is not required by this specification.
Filing indicators in use at existing projects are modelled using tuples and make use of a custom attribute (i.e. one not defined in an XBRL specification). The Open Information Model [OIM] does not support custom attributes, and the use of tuples is increasingly discouraged for new projects. This document defines an alternative syntax for filing indicators that is compatible with the OIM, and accompanying transformations that allow conversion to and from the current syntax and the proposed new syntax.
The key words MUST, MUST NOT, REQUIRED, SHALL, SHALL NOT, SHOULD, SHOULD NOT, RECOMMENDED, MAY, and OPTIONAL, in this specification, are to be interpreted as described in [IETF RFC 2119].
The key words inconsistent duplicates in this document are to be interpreted as described in [DUPLICATES-WGN].
This Specification uses a number of namespace prefixes when describing elements and attributes. These are:
| Prefix | Namespace URI |
|---|---|
| fi | http://www.xbrl.org/taxonomy/int/fi/PWD/2018-01-17 |
| ef-find | http://www.eurofiling.info/xbrl/ext/filing-indicators |
| xbrldi | http://xbrl.org/2006/xbrldi |
Where this Specification identifies an element or attribute which includes a
prefix described above, for example, <fi:templateDomain> ,
this should be interpretted as a qualified name [XML Names], and as such, implementers MAY use any
prefix (or no prefix) which resolves to the correct namespace.
This specification is accompanied by a Filing Indicator Taxonomy (see Section 5), which provides a set of standard components for reporting filing indicator information.
The taxonomy consists of a single concept (fi:filed) which is repeated once for each template. The template is identified using the fi:template typed dimension.
The <fi:filed> concept is used to make an explicit assertion about whether the template identified in a fact's fi:template dimension has been reported or not. The concept uses xbrli:booleanItemType. Reporting a fact using this concept with a true value is an assertion that the corresponding template has been filed. A false value is an explicit assertion that the corresponding template is not included in the report.
The fi:template typed dimension is used to
identify the template to which each <fi:filed> element relates. The corresponding domain element, <fi:templateDomain> , uses the xsd:token type. The value of this dimension is a unique identifier for the template.
The association between identifiers and templates is implementation dependent. Existing implementations use labels in a specified role attached to Table Linkbase [TABLELINKBASE] tables.
In order to avoid providing potentially conflicting information about the status of a given template, <fi:filed> which are inconsistent duplicates MUST NOT be reported. Multiple <fi:filed> facts MAY be reported with the same value on the fi:template dimension, provided that they are differentiated by other aspects such as period, or another dimension, although implementations MAY choose to further restrict this in local filing rules.
This section describes the mapping between the syntax defined in this specification, and the tuple-based syntax defined in the EuroFiling taxonomy. A description of these filing indicators can be found in the EBA XBRL Filing Rules [EBA-RULES]. An example of three filing indicators using the EuroFiling taxonomy is shown in Example 1.
This example indicates that templates "C_00.01" and "C_01.00" have been reported (in the first case, the omitted @ef-find:filed attribute defaults to true) and that "C_02.00" has not been. Although the indicators are grouped in a tuple parent, this group carries no semantic importance.
To transform this to the syntax defined in this specification, each <ef-find:filingIndicator> element is replaced by an <fi:filed> element, with a value equal to the effective value of the @ef-find:filed attribute. The <fi:filed> element must have a find:template dimension with a value equal to the value of the <ef-find:filingIndicator> element. Aside from the addition of the find:template dimension, all other aspects (e.g. period, entity identifier and scheme, all other dimensions) of the <fi:filed> element MUST be the same as those of the corresponding <ef-find:filingIndicator> element.
Processors performing this transformation MUST process all <ef-find:filingIndicator> elements occuring with any <ef-find:fIndicators> parent. An error MUST be reported if applying the transform results in facts which are inconsistent duplicates.
The result of applying the transformation to the above example is shown below. Some content of the <xbrli:context> elements has been omitted for clarity.
Transforming filing indicators reported according to this specification into the tuple-based syntax defined in the EuroFiling taxonomy is the reverse of the process described in Section 3, noting that:
<ef-find:filingIndicator> elements MUST have a common <ef-find:fIndicators> parent.fi:template dimension MUST NOT appear on <ef-find:filingIndicator> elements. All other aspects MUST be the same as the corresponding <fi:filed> element.Taxonomies and reports can include the Filing Indicator Taxonmy by including http://www.xbrl.org/taxonomy/int/fi/PWD/2018-01-17/fi.xsd in a DTS. The taxonomy is also available as a Taxonomy Package from http://www.xbrl.org/taxonomy/int/fi/filing-indicators-PWD-2018-01-17.zip.
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| Date | Author | Details |
|---|---|---|
| 17 January 2018 | Paul Warren |
Iniital Public Working Draft |
This appendix contains a list of the errata that have been incorporated into this document. This represents all those errata corrections that have been approved by the XBRL International Specification Maintenance Working Group (SWG) up to and including 17 January 2018. Hyperlinks to relevant e-mail threads may only be followed by those who have access to the relevant mailing lists. Access to internal XBRL mailing lists is restricted to members of XBRL International Inc.
No errata have been incorporated into this document.