1. 17th XBRL International Conference
Matrix Schemas, Templates, Formulae:
Report centric view vs. Data centric view
Michele Romanelli (Banca d’Italia)
Eindhoven May 5-8, 2008

2. What is a Matrix Schema?
In COREP & FINREP contexts: A method to visualize a complex multidimensional taxonomy
Based on a “matrix” where:
Row headers are the “concepts” to be reported
Column headers are the involved “dimension”
Cells say: (i) if the dimension applies to the concept and (ii) what are the allowed/disallowed values for that dimension
Very “compact” format
Useful as a tool to verify the “matching” between business requirements (normally expressed through templates) and technical implementation (XBRL taxonomy)
Easy to build and to understand; for COREP & FINREP, it is automatically derived from XBRL taxonomies through a reverse-engineering software.

3. An Example of a matrix schema
Column headers:
Dimensions used in the template
Row headers:
Primary items
Each row describes the breakdown structure of a primary item
Each cell contains a code that stands for the list of members allowed for the dimension in the primary item.
A sheet for each “extended link”

4. An Example of domain “sheet”

5. Taxonomy creation: the current path
From the business template
(report centric view)…
… to the taxonomy
(technical view) …
… to the matrix schema
(data centric view):
Reconciliation

6. Taxonomy creation: an alternative path
User view:
both business template and corresponding draft matrix schema
Taxonomy building:
no technical experts’ interpretation of business requirements
Matrix schema derived from the taxonomy
Reconciliation based on comparison between input and output matrix schemas

7. What about formulae ?
Business requirements expressed as formulae into Excel templates…
… or business requirements expressed as pseudo-formulae into the matrix schema ?
Pros & cons to be evaluated.
Work in progress…

8. Thank you for your attention
Michele Romanelli
Banca d’Italia
Credit and Financial Statistics Department