Proof-of-concept sample Eurofiling data modelling and taxonomy architecture

Proof-of-concept materials original templates: – set of 11 templates (original and normalized, including rendering coordinates according to the Data Points Model) – scope: FINREP/BSI-MIR use cases – including IFRS 9 (anticipation of change) data points model: – base items and breakdowns – common (COM) and domain specific items (DSI) – taxonomy generation data (XBRL Tax Generator input format) XBRL Taxonomy Generator load file (for tables 3, 5 and 7) Taxonomy: – main components: primary items, dimensions, domains and general subdomains for COM and DSI cross template hypercubes – templates: table linkbase (syntax according to the Eurofiling approach) formula linkbase (template specific and cross template) 2

Original Templates Scope Table 1 - Statement of financial position Table 2 - Income statement *Table 3 - Impairment of debt instruments Table 4 - Derivatives *Table 5 - Assets by counterparty residence and currency Table 6 - Details on certain loans *Table 7 - Tangible and intangible assets subject to operating lease Table 8 - Statement of changes in equity Table 9 - Statement of comprehensive income Table 10 - Related party disclosures Table 11 - Scope of the group *data model covers all tables, cross template hypercubes, rendering and formulas defined for Tables 3, 5 and 7 3

Original Templates Normalized, including rendering coordinates and business rules 4

Data Points Model Content lists of items – 16 base items – 16 domains (171 members of which 25 marked as common) – 23 explicit dimensions (of which 8 marked as common) – 2 typed dimensions, one typed domain (marked as common) hierarchies of domains – ELRs – default members for dimensions – subdomain specific labels taxonomy generation data – folders structure, file names, namespaces – data types 5

Data Point Model Lists of items 6

Data Point Model Hierarchies 7

Data Point Model Taxonomy Generation Data 8

XBRL Taxonomy Generator Base items and domains 9

XBRL Taxonomy Generator Rendering 10

Taxonomy Folders structure eu{date}main{date)combasedimdd{domain}{ecb/eba/dsi/}basedimdd{domain}ctct {fin/sta/cor/tpl/ …} {date - legislation publication} {date – taxonomy publication} {code/t#} technical (e.g. custom gen link) specific definitions functional relations presentational relations common definitions 11 *dates were skipped in this sample taxonomy

/eu/ /main/ /{yyyy-mm-dd}/ /com/ /base/ combase.xsd combase-lab{ZZ}.xml combase-ref.xml combase-def.xml /dim/ comdim.xsd comdim-lab{ZZ}.xml comdim-ref.xml comdim-def.xml /d/ /d{XX}/ comd{XX}.xsd comd{XX}-lab{ZZ}.xml comd{XX}-ref.xml coms{XX}-def.xml /{}/ /base/ {aaa}base.xsd {aaa}base-lab{ZZ}.xml {aaa}base-ref.xml {aaa}base-def.xml /dim/ {aaa}dim.xsd {aaa}dim-lab{ZZ}.xsd {aaa}dim-ref.xsd {aaa}dim-def.xsd /d/ /d{XX}/ {aaa}d{XX}.xsd {aaa}d{XX}-lab{ZZ}.xml {aaa}d{XX}-ref.xml {aaa}s{XX}-def.xml /cs/ {aaa}cs.xsd {aaa}cs-lab{ZZ}.xml {aaa}cs-ref.xml {aaa}cs-def.xml {aaa-aaa}cs-frm.xml /{bbb}/ /{yyyy-mm-dd}/ /{code/t#}/ {code/t#}.xsd {code/t#}-lab{ZZ}.xml {code/t#}-ref.xml {code/t#}-rend.xml {code/t#}-def.xml {code/t#}-frm.xml {code-t#}-frm.xml {code-t#}-lab{ZZ}.xml {entry-point}.xsd Files and folders: Relations 12

Taxonomy Content File typeCommon dictionary Specific (for certain information requirements) dictionary Functional relationships Presentational relationships (views) schema primary items, dimension items, domain members hypercube items label and generic label linkbase general application labels for items, dimension (ELR) specific labels, labels for ELRs application specific labels for items, dimension (ELR) specific labels, labels for ELRs labels for data points, labels for ELRs labels for rendering coordinates, labels for ELRs reference and generic reference linkbase general application references for items, dimension (ELR) specific references, references for ELRs references for data points, references for ELRs references for rendering coordinates, references for ELRs definition linkbase structure/hierarchy of primary items and subdomains; application of subdomains for certain dimensions cross template hypercubes (primary items in dimensional breakdowns) tables linkbase view of each template formula linkbase cross application (information requirements) rules cross template and template by template rules 13

Sample Instance Table

Sample Instance Table

Sample Instance Table

Sample instance Business rules 17 this sample includes: template specific rules (horizontal, vertical) cross template rules

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