XBRL Glossary
Comprehensive definitions of XBRL, iXBRL, and regulatory reporting terms
64 terms defined
A
B
C
Context
Business context for facts: entity, period, dimensions
Concept
A single reporting element in a taxonomy (e.g., Revenue, Assets)
COREP(Common Reporting)
Prudential reporting by banks on capital and risk
CRD IV(Capital Requirements Directive IV)
EU banking capital requirements directive underlying COREP reporting
Conformance Suite
Official test cases verifying a processor implements a specification
Calculation Linkbase
Mathematical relationships between numeric concepts
D
Dimension
Axis for categorizing facts (e.g., by segment, currency)
DTS(Discoverable Taxonomy Set)
Complete set of schemas and linkbases discovered from an entry point
DPM(Data Point Model)
Data model underlying EIOPA and EBA taxonomies
Definition Linkbase
Dimensional relationships and other semantic links
E
Extension Taxonomy
Company-specific concepts extending a base taxonomy
ESEF(European Single Electronic Format)
EU mandate for listed company annual reports in iXBRL format
ESMA(European Securities and Markets Authority)
EU financial markets regulator overseeing ESEF
EBA(European Banking Authority)
EU banking regulator for COREP/FINREP reporting
EIOPA(European Insurance and Occupational Pensions Authority)
EU insurance regulator maintaining Solvency II taxonomy
Entry Point
Schema that starts DTS discovery for a taxonomy
eSurfi
ACPR portal for prudential reporting
EDGAR(Electronic Data Gathering, Analysis, and Retrieval)
SEC electronic filing system
F
Fact
A single data point: concept + context + value
Filing Rules
Regulator requirements a report must meet beyond XBRL validity
FINREP(Financial Reporting)
Financial reporting by banks under EBA framework
Formula Linkbase
Business rules expressed as XBRL Formula assertions
Filing Rule Violation
Breach of a regulator filing rule rather than the XBRL specification
Footnote
Explanatory note linked to one or more facts in an instance
I
L
O
R
S
Solvency II
EU insurance regulatory framework with XBRL reporting
Schema
XSD file declaring taxonomy concepts and their properties
Segment
Context container for dimensions, used by legacy taxonomies
Scenario
Context container for dimensions, preferred over segment
SEC(Securities and Exchange Commission)
US securities regulator requiring inline XBRL
T
Taxonomy
Dictionary of reporting concepts (elements, dimensions, relationships) for a domain
Taxonomy Package
ZIP archive of a taxonomy with a catalog for offline resolution
Transformation Rules
Registry converting iXBRL display text into typed XBRL values
Technical Rule
XBRL syntax validation (well-formed XML, valid references)
Tuple
Legacy container grouping related facts, discouraged in newer specs
U
V
X
XBRL(eXtensible Business Reporting Language)
XML-based standard for exchanging business and financial information electronically
XBRL Instance(Instance Document)
XML syntax of an XBRL report containing facts and contexts
xBRL-CSV
CSV syntax for XBRL based on Open Information Model
xBRL-JSON
JSON syntax for XBRL based on Open Information Model
XHTML(eXtensible HyperText Markup Language)
XML-based HTML used as the container for inline XBRL