The future of typed dimensions? Eindhoven, XBRL Conference, 5 May 2008 Mark CREEMERS
Explicit dimensions Definition Schema Belgium RegionDimension Schema Total Other EMU Rest of World LoansAndReceivables Governments Banks SectorDimension Total Institutions A priori know or imposed members!! Corporates Retail
What if members are unknown? Business cases: Segment reporting: "relevant" segments Director names and salaries, Client numbers,... Before dimension specification, only "TUPLES" Dimension specification 1.0, additionally: "TYPED DIMENSIONS" "OPEN EXPLICIT DIMENSIONS" Definition Schema Region1 RegionDimension LoansAndReceivables Region2 ...
Tuples Grouping/repeating XML attributes: BUT: Extensibility! Definition Schema Region1 LoansAndReceivables RegionDimension Region2 ... Grouping/repeating XML attributes: minOccurs (0, 1,...) maxOccurs Choice BUT: Extensibility!
Typed dimensions Very easy to add / delete elements Definition Schema Region1 LoansAndReceivables RegionDimension Region2 ... Schema DebtSecurities Very easy to add / delete elements Restrictions possible on values of typed dimension However: no XML attributes, so limited control on which facts are reported.
"Open explicit" dimensions Definition-B Definition-E Schema Not known, so not in base taxonomy! Reporting agent creates its own extension and sends it with the instance. Structure can be added. Disadvantages: Reporting agent must create extension. Collector must handle extensions. No grip on extension taxonomies! Quid: Client numbers? Region1 LoansAndReceivables RegionDimension Region2 ... Region1 Subregion1.1 Subregion1.2 ... Region2 ...
Conclusion / discussion All have advantages All have disadvantages Choice often depending on case and specific circumstances! Open versus closed environment? Taxonomy used for extensions? Client numbers versus relevant segments? IT-abilities of reporting agent and collector? Maybe good subject for Best Practices... to promote harmonisation in taxonomy design! COFINREP: only typed!
The future of typed dimensions? Thank you for your attention!