1. The future of typed dimensions?
Eindhoven, XBRL Conference, 5 May 2008
Mark CREEMERS

2. 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

3. 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
...

4. Tuples Grouping/repeating XML attributes: BUT: Extensibility!
Definition
Schema
Region1
LoansAndReceivables
RegionDimension
Region2
...
Grouping/repeating
XML attributes:
minOccurs (0, 1,...)
maxOccurs
Choice
BUT: Extensibility!

5. 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.

6. "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
...

7. 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!

8. The future of typed dimensions?
Thank you for your attention!