CEN/WS XBRL

1. CEN/WS XBRL CWA3 Standardized roll-out package Part 2: XBRL Handbook for Declarers 10 December, 2013 Aitor Azcoaga (topic expert: Pieter Maillard) CWA3

2. High level/ brief introduction to XBRL XBRL handbookfor declarers • Roll-out guide or reference handbook would help XBRL prepares(reporting entities) in getting to know XBRL • Introduction to XML • Normative reference • How to start with XBRL from the declarer's perspective • Building blocks: XML, XPATH, XSLT, XQuery. • Introduction to XBRL: • Introduction, schemas, linkbases, extensibility, dimensions, formulas and validation. • FAQ and reference documentation.

3. CWA3-2 XBRL handbook for declarers • How to start with XBRL from the declarer's perspective: • Language for the electronic communication of business information. • Popularity as a communication standard. • Adopted by more and more regulators around the world. • XBRL is extensible and flexible, it can be adapted to a wide variety of different requirements. • CWA3-2 document explains the foundations of the XBRL standard: • Technical aspects addressed in a general and comprehensive way. • FAQ and reference documentation.

4. CWA3-2 XBRL handbook for declarers • Introduction to technological building blocks • XML Structures • Namespaces and prefixes • XML Schema and components • Predefined types • attribute declaration • ID / IDREF attribute types • Xlink • XPath • XSLT • XQuery

5. CWA3-2 XBRL handbook for declarers • XBRL: Extensible Business Reporting Language • How to structure reporting data? • Introduction to XBRL • XBRL Taxonomies • the extensibility of XBRL • XBRL Dimensions • XBRL Formulas • XBRL instance documents • the validation of XBRL instance documents.

6. CWA3-2 XBRL handbook for declarers • XBRL: Extensible Business Reporting Language • How to structure reporting data?

7. CWA3-2 XBRL handbook for declarers • The extensibility of XBRL • XBRL is extensible by design. The original authors of XBRL were aware of the complexity and diversity of reporting all over the world. As result, XBRL was designed to be a flexible language in order to suit as many use-cases as possible. In addition to the extensible nature of the language itself, taxonomies (schemas) can be extended with additional concepts and new relationships.

8. CWA3-2 XBRL handbook for declarers • XBRL Dimensions • Multidimensional data models are known for their use in the analysis of business information. • The basic elements of this model are: metrics, dimensions, domains and hypercubes. • Metrics represent primary business concepts (line items, or ‘primary items’). • Dimensions represent ways to break down the data, or to express characteristics (for example: “before mitigation” or “after mitigation”). Examples of dimensions include: Time, product line, clients, geography. • The set of possible values within a dimension is called a domain.

9. CWA3-2 XBRL handbook for declarers • XBRL: Extensible Business Reporting Language • XBRL instance documents • XBRL root node, namespaces and schemaRef • Context and units • Facts and primary concepts

10. CWA3-2 XBRL handbook for declarers • XBRL: Extensible Business Reporting Language • the validation of XBRL instance documents. • XML validation (well formed documents) • XML Schema validation (schema valid) • XBRL validation structure (XBRL syntax valid) • Taxonomy validation rules • Dimensional validation • Formula validation

11. Thanks for your attention Questions? Aitor.Azcoaga@eiopa.europa.eu pieter.maillard@aguilonius.com Page 11 CWA3