Talk:European XBRL Taxonomy Architecture V3.0

From XBRLWiki

Contents 1 Comments 1.1 Comment-01 1.2 Comment-02 1.3 Comment-03 1.4 Comment-04 1.5 Comment-05 1.6 Comment-06 1.7 Comment-07 1.8 Comment-08 1.9 Comment-09 1.10 Comment-10 1.11 Comment-11 1.12 Comment-12 1.13 Comment-13 1.14 Comment-14 1.15 Comment-15 1.16 Comment-16

Comments

Comment-01

[IS] a. In page 4, Introduction, general, paragraph first, line 4. The reference “[Bund13, p.3]” is referenced in the 47, and it is a “Internal Working Draft.”. If it is internal is not public, then the reference is not valid, because the general public cannot read.

Comment-02

[IS] b. In page 4, Introduction, general, paragraph first, line 7. I believe that “XBRL taxonomies are metadata specifications that provide a formal description of the data requirements to be used as data format in the European reporting process.” is a definition very formal, and it must be stand out, maybe with full stop.

Comment-03

[IS] c. In page 4, Introduction, general, paragraph second: “These pages are hosting the guidelines to an European XBRL Taxonomy Architecture (EXTA).”. You repeat the meaning of EXTA, maybe: “These pages are hosting as guidelines to EXTA.”.

Comment-04

[IS]d. In page 4, Introduction, general, paragraph fourth: “… authorities EBA and EIOPA for the electronic data…”, maybe “… authorities European Banking Authority (EBA) and European Insurance and Occupational Pensions Authority (EIOPA) for the electronic data…”.

Comment-05

[IS]f. In page 4, Target audience, first line: “EXTA is targeted at taxonomy authors. Initially organizations like EBA, EIOPA, ESMA, ECB etc.”. Maybe: “EXTA is targeted at taxonomy authors. Initially organizations like EBA, EIOPA, European Securities and Markets Authority (ESMA), European Central Bank (ECB) etc.”.

Comment-06

[IS] j. In page 7, section 2.12: “perspectives are extended linkroles that have a child node <link:usedOn>link:presentationLink</link:usedOn>…”. Maybe: “Perspectives are used as data views of the supervisor or regulator and they are defined as extended linkroles that have a child node <link:usedOn>link:presentationLink</link:usedOn>…”, or accoding to the definition at begin of the section 3.3.1, page 11: “Perspectives are auxiliary concepts meant to group dimensions for presentation purposes and are used as data views of the supervisor or regulator and they are defined as extended linkroles that have a child node <link:usedOn>link:presentationLink</link:usedOn>…”

Comment-07

[IS]lMaybe: replace URI by Uniform Resource Identifier (URI)

Comment-08

[IS]m. In page 11, before the section 3.3: “…The role defined in the model.xsd schema for resources representing codes of rows or columns is http://www.eurofiling.info/xbrl/role/rc-code [EBA12, pp. 7].”. Maybe: “…The role defined in the model.xsd schema for resources representing codes of rows or columns is http://www.eurofiling.info/xbrl/role/rc-code [EBA12, pp. 8].”.

Comment-09

[IS]n. In page 11 and 12 would add: “…If the model:fromDate attribute is not included, then the concept is assumed to be valid for any period prior to the model:toDate attribute. If the model:toDate attribute is not included, then the concept is assumed to be valid for any period after the model:fromDate attribute. If neither model:fromDate nor model:toDate attributes are included, then the concept is assumed to be current for any period of time, the figure X shows an example. …”.

(see the Word File for correct details) Concept. model:fromDate model:toDate Valid from to. Assets 2011/2/13 2012/2/13 Only valid from 2011/2/13 to 2012/2/13 Liabilities 2011/2/13 Valid from 2011/2/13 Real Estate 2012/2/13 Valid only until 2012/2/13 Profit Valid forever

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