Data Model and Matrix Schemas XI European Banking Supervisors XBRL Workshop in Vienna 19th November 2009 Katrin Schmehl Member of CEBS XBRL Network

Agenda Multidimensional terminology Appliance on FINREP framework Overview on matrix schema

Multidimensionality of data Product group BooksNews papers MagazinesMaps Country France Spain Austria Belgium Dimensional view on gross revenue

Multidimensionality of data - Measures measures product group country Gross revenue Books France 500 Measures: data mostly in numerical dimensions … 500

Multidimensionality of data - Dimensions Dimensions: views or objects for which data should be reported, specific breakdown of a measure, ie. by country measures product group country Books France … 500 Gross revenue Other dimensions country of origin buying country

Multidimensionality of data - Domain Domain: a set of items that have a specific coherence Books France … country France Spain Austria Belgium Germany Italy Domain Sub domain 500 Gross revenue

Multidimensionality of data – Domain member Domain member: a specific member of a domain Books France … country France Spain Austria Belgium Germany Italy Domain Domain member 500 Gross revenue

Multidimensionality of data – Data point Product group BooksNews papers MagazinesMaps Country France Spain Austria Belgium Dimensional view on gross revenue 634

Multidimensionality of data – Data point gross revenue product group country News papers Spain

Multidimensionality of data – data base Facts ID_Product group ID_Country ID_Period Gross revenue Country ID name Product group ID name Period ID year month day Dimensions have the character of keys for multidimensional data

Multidimensionality of data - Hypercube Hypercube: binds dimensions together in order to build a Cartesian product Measure Hypercube Dimension1 Domain a b c d Dimension2 Domain A B C D gross revenue product group country News papers Spain measure product group country

Multidimensionality of data - sections Product group BooksNews papers MagazinesMaps Science fiction RomanceThrillerTotal Country France Spain Austria Belgium Dimensional view on gross revenue by November 2009

Multidimensionality of data – definition of sections Dimensional views on gross revenueCartesian product 16 Combinations of one member of product group with one member of country 12 Combinations of one member of product group with one member of country and one member of book category

Multidimensionality of data – definition of sections Cartesian product defined by a hypercube 16 Combinations of one member of product group with one member of country 12 Combinations of one member of product group with one member of country and one member of book category Same section (same extended link role) All Set of combinations Set of combinations The intersection of both sets is null no combination is allowed. VALIDATION!

Multidimensionality of data – definition of sections Cartesian product defined by a hypercube 16 Combinations of one member or product group with one member of country 12 Combinations of one member or product group with one member of country and one member of book category Different sections (different extended link roles) All Set of combinations Set of combinations The union of both sets every combination is allowed. VALIDATION!

Agenda Multidimensional terminology Appliance on FINREP framework Overview on matrix schema

FINREP Data model – measures and dimensions

d i m e n s i o n d i m e n s i o n measures d i m e n s i o n

FINREP Data model – definition of sections Section 1 Section 2 Section 3

FINREP Data model – definition of sections Section 4

FINREP Data model – Common elements Data points are repeated Identification should be the same ! same primary same dimensions same dimension members CONSISTENCY STABILITY

FINREP Data model – Movement tables Data refers to an instant in time (opening balance and closing balance) to a duration in time (variations in time) Possible solutions Two primaries (two dimensions) Primaries in the columns Primaries in the rows CONSISTENCY STABILITY

Agenda Multidimensional terminology Appliance on FINREP framework Overview on matrix schema

Matrix schema – What is a matrix schema? Representation of the multidimensional structure of XBRL taxonomies in Microsoft Excel Generated by a reverse-engineering process of the Bank of Italy Initially designed for reviewing COREP and FINREP taxonomies Does XBRL match the business requirements? Matrix schemas are used since several years in the CEBS XBRL Network XBRL taxonomyMatrix schema ?

Matrix schema – How is it now used? FINREP tablesData classification XBRL taxonomyMatrix schema ?

Matrix schema - How should it be read? measures reference to sub domains

Matrix schema – The domain / sub domain list

Matrix schema – The advantages Easy to read and understand (in comparison to XBRL) Very compact format Eases the review process for the data classification Shows the matching between business requirements and the data model to be implemented Tool for quality assurance Prospects: Consolidated matrix schema approach

The XBRL Network of the Katrin Schmehl

Product group Books Science fiction RomanceThrillerTotal Country France Spain Austria Belgiu m