Transcript Formula Linkbase

Paris,14.12.2012
XBRL Formula Linkbase Introduction
SDMX TWG (4th meeting in Paris OECD)
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Wojciech Ciebiera
Paris,14.12.2012
XBRL Linkbases
Current:
• Label Linkbase (Readable form of concept, languages)
• Reference Linkbase (Regulations)
• Calculation Linkbase (Simple summing)
• Definition Linkbase (Relations between elements: dimensions, measures)
• Presentation Linkbase (Not visual form! Rather order of elements)
New:
• Formula Linkbase (Assertions)
• Rendering Linkbase (Visual form)
*Formula Linkbase is currently used in NBP Supervisory Statistics
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SDMX vs. XBRL (XML schema structure)
SDMX schema
XBRL schema
namespaces
xs:schema
namespaces
Import/include
element
element
element
Import/include
element
element
element
element
element
element
Import/include
element
element
element
element
element
xs:schema
xs:schema
namespaces
element
Import/include
element
element
element
Formula Linkbase
element
element
element
element
element
element
element
Linkbases
element
namespaces
element
Label Linkbase
namespaces
Import/include
element
element
element
element
element
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SDMX vs. XBRL (XML instance structure)
SDMX instance
XBRL instance
namespaces
namespaces
Import/include
element
element
element
element
element
element
element
root
root
Import/include
element
<ns:element contextRef=„@id">
(unitRef,decimals)
element
element
element
element
element
element
element
<xbrli:context id=„@id">
(ns:dimensions)
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Older Calculation Linkbase (summation)
Profit = (1*Revenue) + (-1*Costs)
<calculationArc xlink:type="arc"
link:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Profit"
xlink:to="Revenue" order="1" weight="1" use="optional"/>
<calculationArc xlink:type="arc"
xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Profit"
xlink:to="Costs" order="2" weight="-1" use="optional"/>
*attribute weight is of type „xs:decimal”
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Formula Linkbase functionality
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Contain: Nodes, values, elements
General comparison: =, !=, <>
Values comparison: eq, ne, lt, le, gt, ge
Structures: if than else
Iterators: for
Aggregations: max(), min(), avg()
Cross-dependencies (i.e. in one file several reporters)
Thresholds
Local functions (local:function)
Predefined XBRL Functions 1.0
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xfi:period
xfi:entity
xfi:segment
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Formula Linkbase (technologies)
XPointer
XQuery
XLink
XPath
XSLT
Used in Formula Linkbase
• XQuery
• XPointer
• XPath
• XLink
Used in SDMX Expressions
And Calculations
• ?
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XQuery FLWOR: FOR
XQuery (FLWOR construction: For, Let, Where, Order, Return).
File.xml:
FOR code:
<root>
<element>
<entry1>10</entry1>
<entry2>OECD</entry2>
</element>
<element>
<entry1>110</entry1>
<entry2>NBP</entry2>
</element>
</root>
for $item in doc('File.xml')/root/element
where $item/entry1>50
return $item/entry2
FOR result:
<?xml version='1.0' encoding='UTF-8'?>
<entry2>NBP</entry2>
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XQuery FLWOR: LET, WHERE, ORDER, RETURN
LET code:
let $item :=(1 to 5)
return<element>{$item}</element>
LET result:
<element>1 2 3 4 5</element>
WHERE code:
for $item in (1 to 5)
where $item = 3
return<element>{$item}</element>
WHERE result:
<element>3</element>
ORDER code:
Let $item in ('Xavier','Wojciech','Jens','Chris')
Order by $item
return<name>{$item}</name>
ORDER result:
<name>Chris</name>
<name>Jens</name>
<name>Wojciech</name>
<name>Xavier</name>
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Types of assertions
Formula validation:
• Consistency assertion
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Value assertion
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Precalculated values compared to real economic facts
Math equations
Existence assertion
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Checking if the value is mandatory
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Value Assertion (example)
This is validation of PESEL ID (used in Poland):
<va:valueAssertion xlink:type="resource" xlink:label="valueAssertion"
xlink:title="valueAssertion" id="valueAssertion" test="for $v in $v1 return (stringlength($v) = 11 and matches($v, '^[0-9]{11}') and sum( for $i in 1 to 11 return
(1,3,7,9,1,3,7,9,1,3,1)[$i] * number( substring( $v, $i, 1) ) ) mod 10 eq 0 )"
aspectModel="dimensional" implicitFiltering="true"/>
<variable:generalVariable xlink:type="resource" xlink:label="generalVariable"
xlink:title="generalVariable" id="UnitCode" select="//d-LE:UnitCode"
bindAsSequence="false"/>
<variable:variableArc xlink:type="arc"
xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="valueAssertion"
xlink:to="generalVariable" xlink:title="valueAssertion to generalVariable" priority="0"
order="1.0" name="v1"/>
*Formula Linkbase is descriptive language rather than sequence code. Tests return value true or false.
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Fujitsu Formula Editor for Formula Linkbase
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Current NBP Solution (Balance of Payment)
Solution used in NBP
• Adobe LiveCycle
• XSD
• XSLT
• XPath
XQuery
PDF
XPointer
XLink
XML
FILE
XPath
XSLT
XSD
Validation
XSLT
Validation
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Thank you for you attention!
Questions?
Wojciech Ciebiera
Economic Expert
Department of Statistics
National Bank of Poland
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