1

16th XBRL International Conference

Demystifying XBRL FormulasDecember 5, 2007

Herm Fischer

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Overview

Why, who needs formulas for what? Historical perspectives Process flow of formulas Formula Linkbase

ContentsFormula processingFeatures by use case exampleDTS discovery

FunctionsBuilt-inEnd-user

Roadmap

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Why formulas

Calculation Linkbase is Enough

Roll-ups validates item sums Addition within equal context

◦ Period, entity, dimension are equal

Calculation Linkbase Can’t Do

Cross context◦ Movement (start + changes = end)◦ Dimensions

Business rules

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Historical Perspectives

2002 - FDIC contract motivates solutionso Conceptual prototype based on XSLo Excel-like, implicit matching (now in use)

“ - Rule base Requirements IWD 2003 - XPath syntax chosen “ - Functions spec drafted. 2004 - Formula drafts, some

implementations 2006 - Alternative approach with XQuery 2007 Jan- Issued Formula PWD Feb, Mar - Survey of users, feedback June – PWD update based on survey feedback Dec (late) – PWD-2

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Original motivationEffective exchange of data Information producer

o Validate data types and valueso Consistency and quality checks

Information consumero (ditto)o Completeness checkso Augment received data with calculated values o Augment received data with annotations

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XBRL without formulas

Calculation linkbase o Well behaved roll-ups of compatible numerical

valueso (Proposed) Aggregation of dimensional values

Calculation linkbase can’t doo Cross-context (ending bal = starting bal +

changes)o Cross-unit (dollars = price per share X nbr shares)o Dimensional aggregation (all = red wine + white

wine)o Missing items checkso Threshold and limits (sum amounts ± €5)

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Process flow of formulas

Input inst.DTS

contextsunits

fact items

Formula LB*

FormulaProcessor

Output inst.computedfact items

*Formula LB is part of DTS

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Input instance processing

Instance provides producer’s taxonomy, facts, and producer’s formulas

Consumer may have their own formulas, their own resulting items taxonomy

Formula processor ‘fires’ formulas that match to input fact items

Formula processor produces output instance with result fact items

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Formula linkbase contents

Input inst.DTS

contextsunits

fact items

FormulaProcessor

Output inst.computedfact items

Formula LB*

Parameter(select expr.)

customfunction

variable filter

loc label ref.

formulaarcprecondition

*Formula LB is part of DTS

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Formula processing

Input inst.DTS

contextsunits

fact items

Formula LB*

For each/any formula (unordered)•Evaluate parameters (if any)•Filter/bind variables in their order

•Nested variable iteration•Test precondition (if any)

•Evaluate value•Produce output fact

Output inst.computedfact items

FormulaProcessor

*Formula LB is part of DTS

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Assets sum test, pseudo codeTest that “assets = liabilities +

equity”o Input instance has assets, liabilities, and equityo Output boolean test result, true or false

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Assets sum test, flow Processing flow

Input inst.DTS

assets, liab, equity

Formula LB*

FormulaProcessor

Output inst.Test result

boolean

*Formula LB is part of DTS

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Assets sum test, instances Instance document input has values to test

Output is the boolean result of testing the sum

same contextunits match

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Assets sum test, formula linkbase

<formula value="$assets eq ($liabilities + $equity)" > <context referenceVariable=”assets” /></formula>

Tests the balance of a balance sheet.

E-L

factVariable

assets

factVariable

liabilities

factVariable

equity

Binds to any assets fact

Implicit matching to $assets fact

Implicit matching to $liabilities fact

E-L

E-L

E-L

conceptName filtername=”Assets”

label resources

conceptName filtername=”Liabilities”

conceptName filtername=”Equity”

C-F

no dependencies between these facts,so could have been in any order;implicit matching is always to preceding

non-sequence fact variable

loc

ValidAssetsCheck

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Assets sum test, formula resources

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Assets sum test, formula - compiled

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Assets sum test, formula execution

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Assets sum test, formula input

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Variation: Compute the assets Prior example tested assets = equity +

liabilities◦ 3 inputs (assets, equity, liabilities)◦ 1 output (boolean test)

Now no input sum - compute sum as the result◦ 2 inputs (equity, liabilities)◦ 1 output (monetary assets)

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Compute assets, taxonomy

Taxonomy has monetary concepts for assets, liabilities, equity

Here output is the assets concept (vs. boolean)

Last example:

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Compute assets, instances Instance document input has values to add

Output is the monetary result of adding the sum

same contextunits match

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Compute assets, formula linkbase <formula

value=”$liabilities + $equity" > <context referenceVariable=”liabilities”/> <unit referenceVariable=”liabilities”></formula>

Computes assets of a balance sheet.

factVariable

liabilities

factVariable

equity

Binds to any liabilities fact

Implicit matching to $liabilties fact

E-L

E-L

conceptName filtername=”Liabilities”

label resources

conceptName filtername=”Equity”

C-F

no dependencies between these facts,so could have been in any order;implicit matching is always to preceding

non-sequence fact variable

loc

Assets

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Formula linkbase resources

Parameter Function declaration Formula Variables Filters Precondition Generic label Generic reference

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Parameter resources Provide input parameters to formula

processor◦ From external source (invocation of processor)◦ Or from XPath expression in Parameter

May be required (or optional) Evaluated before any formula variable

(Parameter resources can have arcs to labels & references)

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Function declaration resources Declare functions usable in XPath expressions

◦ May be user-supplied◦ May be built-in to formula processor◦ May relate to formula registry

Function input parameters◦ Order, data type

Function name Function output data type

(Function declarations can have arcs to labels & references)

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Formula resource Value expression Concept (either fact variable name or arc to

loc) Context & Unit (where needed)

◦ Fact variable reference (copy from fact variable)◦ Override facets by xml (e.g., period, measure)

Arcs to variables, precondition

(Formula resources can have arcs to labels & references)

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Variable resources Fact variables

◦ Bind to input instance fact items/tuples◦ Arcs to filters constrain which input facts to bind to◦ Iterates through filtered input facts or returns

sequence General variables

◦ An XPath expression (not to input fact nodes)◦ Produce sequence or individual atomic results◦ No arcs to filters

Order in formula by dependency of variables & filters

(Variables may have arcs to labels & references)

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Filter resources Specify a facet to use as fact predicate

◦ Have arc(s) from fact variable(s) Available filter facets

◦ Concept, Dimension, Entity, Period, Tuple, Unit, Value, and General (XPath expression)

Implicit filtering◦ Automates matching non-explicitly filtered facets

Variable-set ◦ PWD 2 feature facilitating filter grouping

(Filters can have arcs to labels & references)

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Precondition resource Provides an XPath expression to test Runs after parameters and variables are

bound Arc-connected from formula resource(s) PWD 2 adds variable-set precondition

feature

(Preconditions can have arcs to labels & references)

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Generic label resources Annotates descriptive text on any

◦ Resource (e.g., any in formula LB)◦ Element in xsd (e.g., concept, arc type, etc.)

Arc connected (from resource or element) Unconstrained contents

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Generic reference resources Provides link:part’s to any

◦ Resource (e.g., any in formula LB)◦ Element in xsd (e.g., concept, arc type, etc.)

Arc connected (from resource or element)

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Fact variable filters

Concept filter Dimension filter Entity filter General filter Period filter Tuple filter Unit filter Value filter PWD-2 additions: Boolean, Match, Relative

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Concept filter

Filter by name of concept Filter by facet of concept

◦ Balance ◦ Data type◦ Substitution group◦ Period type◦ Custom attribute

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Concept name filter Sum test uses a concept filter

on each variable

<cf:conceptName xlink:type="resource" xlink:label="filter_assets“> <cf:name strict=“true”>

<cf:qname>eg:assets</cf:qname> </cf:name>

</cf:conceptName>

Formula

factVariable

assets

factVariable

liabilities

factVariable

equity

conceptName filtername=”Assets”

conceptName filtername=”Liabilities”

conceptName filtername=”Equity”

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Period filter Match completely another variable’s

period Match date date/time of:

◦ periodStart◦ periodEnd◦ periodInstant◦ periodInstantDuration

Matching by an XPath 2 expression

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PeriodStart filterMovement example

Ending balance = beginning balance + changes

Inputs have cross-context matchingo Starting balance’s date matches duration’s starto Ending balance’s date comes from duration’s end

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Use case, movement example

$changes periodStart filter depends on

$beginningBalance, which determines order

<formula value="$beginningBalance + $changes" concept=”beginningBalance” > <context referenceVariable="beginningBalance”> <period><instant value=”xfi:per’end($changes)”></period> </context> <unit referenceVariable=”beginningBalance”/> <decimal>xfi:decimals($beginningBalance),</decimal></formula>

Computes ending balance from beginningBalance plus changes

E-L

factVariable

beginningBalance

factVariable

changes

Binds to any beginningBalance

Binds to any changes with a duration matching the $beginningBalance instant

E-L

E-LconceptName filtername=’Balance’

periodStart filterdate=’xfi:period-instant( xfi:period($beginningBalance))’

conceptName filtername=’Changes’

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Period filter PeriodStart filter matches

change’s duration start dateto beginningBalance’s instant date

<pf:periodStart date=“xfi:period-instant(xfi:period($beginningBalance))” />

Formula

factVariable

beginningBalance

factVariable

changes

F-V

F-V

V-F

V-F V-FconceptName filter

name=’Balance’

periodStart filterdate=’xfi:period-instant( xfi:period($beginningBalance))’

conceptName filtername=’Changes’

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Aspects Location (tuple nesting) (both tuple & item) Concept (namespace & name) ( “ ) Entity identifier (item only) Period ( “ ) Segment (complete, nonXDT, or dimension)

( “ ) Scenario ( “ ) ( “ ) Unit (numeric items only)

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Implicit filter, beginning balance

Context

Entity

- Identifier All

- Segment All

Period All

Scenario All

Unit Name

Measure All

Concept All

Default Implicit Search Criteria

+

Explicit Criteria from Variable Definition

Context

Entity

- Identifier

- Segment

Period

Scenario

Unit Name

Measure

Concept ‘Balance’

=

Search Criteria for Variable

Context

Entity

- Identifier All

- Segment All

Period All

Scenario All

Unit Name

Measure All

Concept ‘Balance’

Carried forward Implicit Search

Criteria

Context

Entity

- Identifier 01

- Segment None

Period I-2007

Scenario None

Unit Name

Measure USD

Concept All

Location All Location Location All Location Not tuple

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Implicit filter, changes

Context

Entity

- Identifier 01

- Segment None

Period I-2007

Scenario None

Unit Name

Measure USD

Concept All

Beginning Balance Implicit

Search Criteria

+

Explicit Criteria from Variable Definition

Context

Entity

- Identifier

- Segment

Period Inst match duration start

Scenario

Unit Name

Measure

Concept ‘Changes’

=

Search Criteria for Variable

Context

Entity

- Identifier 01

- Segment None

Period D-2008

Scenario None

Unit Name

Measure USD

Concept ‘Changes’

Carried forward Implicit Search

Criteria

Context

Entity

- Identifier 01

- Segment None

Period D-2008

Scenario None

Unit Name

Measure USD

Concept All

Location Not tuple Location Location not tuple Location Not tuple

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Implicit scenario & segment issues

Dimensional implicit filters◦ Dimension contents are matched with d-equals◦ Remaining contents matched with s-equals

Non-dimensional implicit filters◦ Contents matched with s-equals

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Result concept taken from input fact

<formula value="$beginningBalance + $changes" concept=”beginningBalance” > <context referenceVariable="beginningBalance”> <period><instant value=”xfi:per’end($changes)”></period> </context> <unit referenceVariable=”beginningBalance”/> <decimal>xfi:decimals($beginningBalance),</decimal></formula>

factVariable

beginningBalance

factVariable

changes

F-V

F-V

V-F

V-F

conceptName filtername=’Balance’

conceptName filtername=’Changes’

Result concepttakes conceptof a boundvariable insteadof loc & arc

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Movement example Try it, examine it, execute it online:

◦ Directory …\xml\examples\0004 Movement

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Use case, stock flow Ending stock = starting stock + inflow – outflow

◦ Starting context (instant at start date)◦ Flow/change context (duration from start to end)◦ Ending context (instant at end date)

Inputs have cross-context period matching◦ Starting stock’s instant date matches inflow & outflow

duration starts◦ Both inflow & outflow need periodStart matching

Output result (ending stock) gets inflow/outflow duration ending date◦ Formula specifies period for ending stock

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Use case, stock flow

$inflow & $outflow periodStart filters depend on $start, which determines they follow start, but no inter-

dependencies between $inflow & $outflow themselves

<formula value="$start + $inflow - $outflow" concept=”start” > <context referenceVariable="start” > <period><instant value=”xfi:per’end($changes)”></period> </context> <unit referenceVariable=”start”/> <decimal>xfi:decimals($start),</decimal></formula>

Computes end stock from start stock plus inflows less outflows.

E-L

factVariable

start

factVariable

inflow

factVariable

outflow

Binds to any start stock

Binds to any inflow with a duration matching the start stock instant

Binds to outflow matching start as above and implicitly matching same period duration as the inflow

E-L

E-LconceptName filtername=’Stock’

periodStart filterdate=’xfi:period-instant( xfi:period($start))’

conceptName filtername=’Outflow’

conceptName filtername=’Inflow’

result’s periodis duration end

periodstart

filtering

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Stock Flow example Try it, examine it, execute it online:

◦ Directory …\xml\examples\0003 Stock Flow

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Tuple filter ParentTuple

◦ Concept name of the fact’s tuple parent AncestorTuple

◦ Concept name of a fact’s ancestor TupleSibling

◦ Another variable’s fact is a sibling of this fact TupleLocation

◦ Another variable’s fact is a given relation to this fact

◦ E.g., $a is “../eg:tupleB/*” related to this fact

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GL-based tuple examples (tuples in, non-tuples out)

Trial balance in-balance checks◦ For each entry details section check if in-balance◦ Output string result item (for this example)

Trial balance ending balances report◦ For each account add changes to balance brought

fwd◦ Aggregate account across entry detail sections◦ Output string result item (acct name & ending

balance) (Research into tuple generation is discussed later)

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GL trial balance check<xbrli:xbrl>

<gl-cor:accountingEntries><gl-cor:entryHeader>

<gl-cor:qualifierEntry …>balance-brought-forward</ …>

<gl-cor:entryDetail><gl-cor:amount …>242678.26</ …><gl-cor:debitCreditCode …">D</ …>

</gl-cor:entryDetail>…

</ gl-cor:entryHeader><gl-cor:entryHeader>

<gl-cor:qualifierEntry …>standard</ …><gl-cor:entryDetail>

<gl-cor:amount …>242678.26</ …><gl-cor:debitCreditCode …">D</ …>

</gl-cor:entryDetail>…

</ gl-cor:entryHeader></ gl-cor:accountingEntries>

</ xbrli:xbrl>

accountbalances

period’schanges

D – debitC - credit

Check if sections are in balance:sum(amts with ‘D’ siblings) =

sum(amts with ‘C’ siblings)

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General filter

Just an XPath 2 expression◦ Need to test if sibling of amount is credit code

<gl-cor:entryDetail>

<gl-cor:amount …>242678.26</ …><gl-cor:debitCreditCode …">D</ …>

</gl-cor:entryDetail>

◦ test=“../gl-cor:debitCreditCode eq ‘D’”

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Trial balance checks<formula value="if ( abs( sum($creditAmts) - sum($debitAmts) ) lt 1.0 )

then concat( $qalifier, ‘ is in balance‘) else concat( $qalifier, ‘ is not in balance‘)" > <context referenceVariable=”qualifier” /></formula>

Tests the balance of a qualifier’s section of GL entry details.

E-L

factVariable

qualifier

factVariable

creditAmts

factVariable

debitAmts

F-VF

-V bin dA

s Se q=

”tr ue”

F-V bindA

sSeq=”true”

V-F

V-F

V-F

Binds to any qualifierEntry fact, e.g., BBF or standard

Sequence of qualifier’s “C”-sibling amts

Sequence of qualifier’s “D”-sibling amts

E-L

E-L

E-L

conceptName filtername=”qualifierEntry”

label resources

conceptName filtername=”amount”

tupleLocation filterfact=”qualifier”location=”../../*”

C-F

each of creditAmts and debitAmts depends on qualifier, but credit & debit

could be in any order to each other

tupleParentName=”entryHeader”

V-F

V-F

V-F

general filtertest=”../debitCreditCode eq ‘D’”

general filtertest=”../debitCreditCode eq ‘C’”

V-F

loc

EntriesInBalance

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Value filter

Value matches an XPath 2 expression Not Nil test Nil test Precision expression

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GL ending balance computation<xbrli:xbrl>

<gl-cor:accountingEntries><gl-cor:entryHeader>

<gl-cor:qualifierEntry …>balance-brought-forward</ …><gl-cor:entryDetail>

<gl-cor:account><gl-cor:accountMainID …>5100</ …><gl-cor:accountMainDescription …>Supplies</ …><gl-cor:accountType …>account</ …>

</gl-cor:account><gl-cor:amount …>242678.26</ …><gl-cor:debitCreditCode …">D</ …><gl-cor:xbrlInfo>

<gl-cor:xbrlInclude …>beginning_balance</…></gl-cor:xbrlInfo>

</gl-cor:entryDetail>…

</ gl-cor:entryHeader><gl-cor:entryHeader>

<gl-cor:qualifierEntry …>standard</ …><gl-cor:entryDetail>

…</gl-cor:entryDetail>…

</ gl-cor:entryHeader></ gl-cor:accountingEntries>

</ xbrli:xbrl>

aggregate byaccount

skip ending_balances

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GL ending balance computation<formula

value="concat( ‘Account ‘, $acctID, ‘ ending balance is ‘,(sum($creditAmts) - sum($debitAmts) ) )" >

<context referenceVariable=”qualifierBBF” /></formula>

Tests the balance of a qualifier’s section of GL entry details.

factVariable

acctID

factVariable

creditAmts

factVariable

debitAmts

F-V b indA sSeq=”tru e”

Binds to the qualifierEntry for BBF entryHeader beginning balance

Sequence of qualifier’s “C”-amts for this acct

Sequence of qualifier’s “D” amts for this acct

E-L

conceptName filtername=”accountMainID”

label resources

conceptName filtername=”amount”

first qualifierBBF fact, then for each acctID in entryHeader with BBF, then

seqence of C and D amts for that acctID

general filtertest=”../debitCreditCode eq ‘D’

and ../account/accountMainID eq $acctID”

general filtertest=”../debitCreditCode eq ‘C’

and ../account/accountMainID eq $acctID”

factVariable

qualifierBBF

conceptName filtername=”qualifierEntry”

parentTuple filterName=”entryHeader”

value filtertest=”balance-brought-forward”

tupleLocation filterfact=”qualifierBBF”

location=”../../../qualifierEntry”

Binds to each acctID in the BBF entryHeader

E-L

loc

EndingBalance

tupleLocation filterfact=”acctID”

location=”../acct/acctMainID”

general filtertest="../../gl-cor:xbrlInfo/gl-cor:xbrlInclude

ne 'ending_balance'"

general filtertest="../../gl-cor:xbrlInfo/gl-cor:xbrlInclude

ne 'ending_balance'"

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GL ending balance test Added 2 more variables

◦ For each account Get amount for ending-balance entry with ‘C’ (credit)

code Get amount for ending-balance entry with ‘D’ (debit)

code◦ Change equation to test

Sum (credits which are not ending-balance - debits which are not ending-balance +

credit which is ending-balance – debit which is not ending-balance) < 1.00

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GL example code

Try it, examine it, execute it online:◦ Directory …examples\0007 GL Examples

Instance-trial-balance-check.xml Instance-test-ending-balance.xml Instance-compute-ending-balance.xml

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Dimension filter Explicit Dimension filter

◦ Fact has QNamed dimension (in context or default)

◦ Constrained if arcs to allowed member concepts Dimension Member filter

◦ Constrains to member’s children or its descendants

Typed Dimension filter◦ Typed dimension is specified by QName◦ XPath 2 expression tests dimension value

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Dimension filter, implicit interactions

Primary items with multiple dimensions◦ Dimensions explicity filtered◦ Remaining dimensions implict matched◦ Remainder of segment/scenario implicit matched

Example has 2 dimensions (product, region)◦ Aggregation check by product or region requires

implicit matching of other dimension

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Dimension aggregation Test aggregation of

each member Products & region

dimensions have member hierarchy

61

Pharmaceutical example

Multiple periods for used dimensions

Multiple dimensions per contexts

(Charlie’s aggregation example)

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Two dimensions to check Will require checking of aggregation for

◦ Product dimension◦ Region dimension

Formula shown for product dimension(region is same except for dimension name)

Demonstrates mixed explicit/implicit dimension filtering

63

Product dimension check<formula value="abs( $sales - sum($salesBreakdown) ) lt 1.00"> <context referenceVariable=”sales” /></formula>

Tests aggregate of sales is within €1.00 of contributor sales items

E-L

factVariable

sales

factVariable

salesBreakdownF-V F

-V bindA

sSeq=

”true”

V-F

V-F

Binds to any sales fact

Sequence of contributors which are dimensional children of product, implicit matching of period etc to sales

E-L

E-L

conceptName filtername=”Sales”

label resources

dimensionMember filterdimension=”company:ByProductPlaceholder”

member=”xfi:dimension-value($sales,QName(“company:ByProductPlaceholder”))

C-F

The breakdown is dependent on the dimension of the sales variable, so that

determines the order

V-F

loc

ValidByProduct

preconditiontest=”count($salesBreakdown) gt 0”

F-P

64

Product dimension check

Try it, examine it, execute it online:◦ Directory …examples\0005 Pharmaceutical

65

COREP Use case 18: Weighted average of member children Weighted average of its dimensional children

by another primary item

ii

iii

dp

dpdpdp

)(

)()()(

.12

.12.11

11

Primary items ==>PD Assigned to the obligor grade Exposure value

Capital requirements

Total Exposures (dimension) 60% 26.750,00 € 1 Assigned to obligor grade 27% 1.250,00 € Obligor grade 1 10% 100,00 € Obligor grade 2 20% 150,00 € Obligor grade 3 30% 1.000,00 € 2 Specialized lending slotting 62% 25.500,00 € Risk weight 0% 50% 500,00 € Risk weight 10% 75% 20.000,00 € Risk weight 150% 10% 5.000,00 €

66

Weighted average of member children Excel formulas:

Make PD controlling fact, get PD and EV of dimensional children

General variable for PDxEV member matching

Primary items ==>PD Assigned to the obligor grade Exposure value Capital requirements

Total Exposures (dimension) =(B3*C3+B7*C7)/C2 =C3+C7 1 Assigned to obligor grade =(B4*C4+B5*C5+B6*C6)/C3 =SUMA(C4:C6) Obligor grade 1 0,1 100 Obligor grade 2 0,2 150 Obligor grade 3 0,3 1000 2 Specialized lending slotting =(B8*C8+B9*C9+B10*C10)/C7 =SUMA(C8:C10) Risk weight 0% 0,5 500 Risk weight 10% 0,75 20000 Risk weight 150% 0,1 5000

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Weighted average of member children <formula

value="abs($PD – (sum($PDxEV) div sum(EVkids) ) ) lt 0.005"> <context referenceVariable=”PD” /></formula>

Tests PD of input instance is within ½% of weighted average value

E-L

factVariable

PD

factVariable

PDkids

Binds to any PD fact

Sequence of PD values for dimensional children of $PD

E-L

E-L

conceptName filtername=”PD”

label resources

dimensionMember filterdimension=”t:TotalExposures”

member=”xfi:dimension-value($PD,QName(‘ExposuresDimension’))”

C-F

Pdkids & Evkids depend on PD, PDxEV

on both Pdkids & EVkids

factVariable

EVkids

conceptName filtername=”EV”

Sequence of PD values for dimensional children of $PD

E-L

preconditiontest=”count($PDkids) eq count($EVkids)

and sum($EVkids) gt 0"

general variable PDxEVfor $pd in $PDkids, $ev in $EVkids[xfi:dimension-value(.,QName(‘ExposuresDimension’) = xfi:dimension-value($pd,QName(‘ExposuresDimension’)] return $pd * $ev

Sequence of ev x pd for matching dimensions

loc

ValidPD

68

Weighted average of member children Try it, examine it, execute it online:

◦ Directory …\xml\examples\0006 Weighted Avg

69

PWD 2 Filter Additions Boolean filter

◦ Allows grouping and/or filter expressions Match filter

◦ Specifies specific aspects to match Relative filter

◦ Specify matching all non-covered aspects

70

PWD 2 Assertion additions Assertions are alternate to formula item

production Fact Consistency assertion

◦ Produced fact matches corresponding fact(s), in value

Existence assertion◦ Filtering constructs find existing fact item

Value assertion◦ Value-assertion expression is true

71

Functions Built-in functions

◦ Functions 1.0   December 7, 2006 http://www.xbrl.org/Specification/XF-PWD-2006-12-07.htm

User-defined functions◦ Signatures provided in linkbase resources◦ Code provided to formula processor somehow

Maybe XQuery Maybe Java or other coding language

72

Functions 1.0 examples Precision

◦ xfi:precision( item )◦ xfi:decimals( item )

Accessors◦ xfi:context( item )◦ xfi:unit( item )◦ xfi:period( context )◦ xfi:period-start, :period-end, :period-

instant( period )

73

Roadmap Comments to re-issued PWD Implement formula processors Implement formula editors Discuss additional desired features

◦ Formula chaining◦ Tuple output production◦ Multiple-input instances, DTSes◦ other

74

Herm Fischerherman.fischer@ubmatrix.com

fischer@markv.com+1-818-995-7671 +1-818-404-4708

http://herm.ws/XBRL/files/docs/FormulaTutorial.ppt

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