CWA3 Standardized roll-out package Part 2: XBRL Handbook for Declarers CEN/WS XBRL CWA3 Standardized roll-out package Part 2: XBRL Handbook for Declarers 10 December, 2013 Aitor Azcoaga (topic expert: Pieter Maillard) CWA3

XBRL handbook for declarers High level/ brief introduction to XBRL Roll-out guide or reference handbook would help XBRL prepares(reporting entities) in getting to know XBRL Introduction to XML Normative reference How to start with XBRL from the declarer's perspective Building blocks: XML, XPATH, XSLT, XQuery. Introduction to XBRL: Introduction, schemas, linkbases, extensibility, dimensions, formulas and validation. FAQ and reference documentation.

CWA3-2 XBRL handbook for declarers How to start with XBRL from the declarer's perspective: Language for the electronic communication of business information. Popularity as a communication standard. Adopted by more and more regulators around the world. XBRL is extensible and flexible, it can be adapted to a wide variety of different requirements. CWA3-2 document explains the foundations of the XBRL standard: Technical aspects addressed in a general and comprehensive way. FAQ and reference documentation.

CWA3-2 XBRL handbook for declarers Introduction to technological building blocks XML Structures Namespaces and prefixes XML Schema and components Predefined types attribute declaration ID / IDREF attribute types Xlink XPath XSLT XQuery

CWA3-2 XBRL handbook for declarers XBRL: Extensible Business Reporting Language How to structure reporting data? Introduction to XBRL XBRL Taxonomies the extensibility of XBRL XBRL Dimensions XBRL Formulas XBRL instance documents the validation of XBRL instance documents.

CWA3-2 XBRL handbook for declarers XBRL: Extensible Business Reporting Language How to structure reporting data?

CWA3-2 XBRL handbook for declarers The extensibility of XBRL XBRL is extensible by design. The original authors of XBRL were aware of the complexity and diversity of reporting all over the world. As result, XBRL was designed to be a flexible language in order to suit as many use-cases as possible. In addition to the extensible nature of the language itself, taxonomies (schemas) can be extended with additional concepts and new relationships.

CWA3-2 XBRL handbook for declarers XBRL Dimensions Multidimensional data models are known for their use in the analysis of business information. The basic elements of this model are: metrics, dimensions, domains and hypercubes. Metrics represent primary business concepts (line items, or ‘primary items’). Dimensions represent ways to break down the data, or to express characteristics (for example: “before mitigation” or “after mitigation”). Examples of dimensions include: Time, product line, clients, geography. The set of possible values within a dimension is called a domain.

CWA3-2 XBRL handbook for declarers XBRL: Extensible Business Reporting Language XBRL instance documents XBRL root node, namespaces and schemaRef Context and units Facts and primary concepts

CWA3-2 XBRL handbook for declarers XBRL: Extensible Business Reporting Language the validation of XBRL instance documents. XML validation (well formed documents) XML Schema validation (schema valid) XBRL validation structure (XBRL syntax valid) Taxonomy validation rules Dimensional validation Formula validation

Thanks for your attention Questions? Aitor.Azcoaga@eiopa.europa.eu pieter.maillard@aguilonius.com Page 11 CWA3 11