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

2. Agenda Multidimensional terminology Appliance on FINREP framework Overview on matrix schema

3. Multidimensionality of data Product group BooksNews papers MagazinesMaps Country France 500 45212435 Spain85263423685 Austria63223496345 Belgium45932545696 Dimensional view on gross revenue

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

5. 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

6. 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

7. 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

8. Multidimensionality of data – Data point Product group BooksNews papers MagazinesMaps Country France 500 45212435 Spain85263423685 Austria63223496345 Belgium45932545696 Dimensional view on gross revenue 634

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

10. 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

11. 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

12. Multidimensionality of data - sections Product group BooksNews papers MagazinesMaps Science fiction RomanceThrillerTotal Country France100200 50045212435 Spain15230040085263423685 Austria20023220063223496345 Belgium24010011945932545696 Dimensional view on gross revenue by November 2009

13. 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

14. 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!

15. 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!

16. Agenda Multidimensional terminology Appliance on FINREP framework Overview on matrix schema

17. FINREP Data model – measures and dimensions

18. 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

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

20. FINREP Data model – definition of sections Section 4

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

22. 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

23. Agenda Multidimensional terminology Appliance on FINREP framework Overview on matrix schema

24. 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 ?

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

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

27. Matrix schema – The domain / sub domain list

28. 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

29. The XBRL Network of the www.c-ebs.org www.eurofiling.info Katrin Schmehl E-mail: Katrin.Schmehl@bundesbank.deKatrin.Schmehl@bundesbank.de

30. Product group Books Science fiction RomanceThrillerTotal Country France100200 500 Spain152300400852 Austria200232200632 Belgiu m 240100119459