{"id":449,"date":"2017-05-02T16:46:18","date_gmt":"2017-05-02T15:46:18","guid":{"rendered":"http:\/\/eurofiling.info\/portal\/?page_id=449"},"modified":"2020-02-06T17:05:57","modified_gmt":"2020-02-06T17:05:57","slug":"taxonomiesmechxml-blacklist","status":"publish","type":"page","link":"https:\/\/eurofiling.info\/portal\/taxonomiesmechxml-blacklist\/","title":{"rendered":"How to deactivate assertions"},"content":{"rendered":"<h2><span style=\"color: #003366;\">..-ignore-val.xml<\/span> \u00a0 <span style=\"color: #3366ff;\"><strong>mechanism to deactivate assertions <\/strong><\/span><\/h2>\n<p>Date: Brussels, March 2017<\/p>\n<h3><span style=\"color: #000080;\">Background and rationale<\/span><\/h3>\n<p>Eurofiling Architecture taxonomies are used for data collection with the financial industry by European Authorities (EBA, ECB, EIOPA) and by corresponding National Competent Authorities.<\/p>\n<p>These taxonomies share the same architecture type and can be exploited with open source tools, such as DPM Architect (\u00a9 Banco de Espa\u00f1a).<\/p>\n<p>Common elements are referenced in the www.eurofiling.info domain, such as the model and interval arithmetic schemes.<\/p>\n<p>Taxonomies contain in most cases assertion sets with severity assertions, individually triggered depending on the existence of filing indicators in the given instance document.<\/p>\n<p>However, in practise, assertions are frequently \u201cdeactivated\u201d via work-arounds.<\/p>\n<p>An embedded taxonomy mechanism to (conditionally) blacklist individual assertions is not available; this paper proposes a mechanism to include the feature in a taxonomy.<\/p>\n<p>This mechanism would enable the simultaneous publication of:<\/p>\n<ul>\n<li>List of deactivated (and\/or reactivated assertions) in Excel or PDF, as is<\/li>\n<li>The same information in an XML file, immediately consumable by XBRL tools<\/li>\n<\/ul>\n<h2><\/h2>\n<h3><span style=\"color: #000080;\">Proposed mechanism.<\/span><\/h3>\n<p><strong><u>Precondition<\/u><\/strong>: update to the latest version of <a href=\"http:\/\/www.eurofiling.info\/eu\/fr\/xbrl\/val\/params.xml\">www.eurofiling.info\/eu\/fr\/xbrl\/val\/params.xml<\/a><\/p>\n<p>The example below is based on a Taxonomy \u201ceac_ind.xsd\u201d <a href=\"http:\/\/www.eurofiling.info\/taxonomy\/samples\/sample.zip\" target=\"_blank\" rel=\"noopener\">attached as zip<\/a>.<\/p>\n<h3><span style=\"color: #800000;\">STEP1: include empty blacklist in the Taxonomy<\/span><\/h3>\n<p>A dummy linkbase (eac-ind-ignore-val.xml) is made (the \u201cBlacklist\u201d):<\/p>\n<pre>&lt;?xml version=\"1.0\" encoding=\"utf-8\"?&gt; &lt;!-- dummy linkbase --&gt;\r\n&lt;link:linkbase xmlns:xsi=\"http:\/\/www.w3.org\/2001\/XMLSchema-instance\" \r\nxmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" \r\nxmlns:link=\"http:\/\/www.xbrl.org\/2003\/linkbase\" \r\nxmlns:gen=\"http:\/\/xbrl.org\/2008\/generic\" \r\nxmlns:label=\"http:\/\/xbrl.org\/2008\/label\" \r\nxmlns:variable=\"http:\/\/xbrl.org\/2008\/variable\" \r\nxmlns:xbrli=\"http:\/\/www.xbrl.org\/2003\/instance\" \r\nxsi:schemaLocation=\"http:\/\/www.xbrl.org\/2003\/linkbase \r\nhttp:\/\/www.xbrl.org\/2003\/xbrl-linkbase-2003-12-31.xsd \r\nhttp:\/\/xbrl.org\/2008\/generic http:\/\/www.xbrl.org\/2008\/generic-link.xsd \r\nhttp:\/\/xbrl.org\/2008\/label http:\/\/www.xbrl.org\/2008\/generic-label.xsd \r\nhttp:\/\/xbrl.org\/2008\/variable http:\/\/www.xbrl.org\/2008\/variable.xsd\"&gt;\r\n&lt;gen:link xlink:type=\"extended\" \r\n\r\nxlink:role=\"http:\/\/www.xbrl.org\/2003\/role\/link\"&gt;\r\n&lt;\/gen:link&gt;\r\n&lt;\/link:linkbase&gt;<\/pre>\n<p>The linkbase is linked to the entrypoint:<\/p>\n<pre>&lt;link:linkbaseRef \r\nxlink:href=\"eac-ind-ignore-val.xml\" \r\nxlink:type=\"simple\" \r\nxlink:arcrole=\"http:\/\/www.w3.org\/1999\/xlink\/properties\/linkbase\"\/&gt;<\/pre>\n<p>The taxonomy is published with the dummy Blacklist, which is a single XML file per taxonomy entry point.<\/p>\n<h3><span style=\"color: #800000;\">STEP 2: deactivate one or more assertions<\/span><\/h3>\n<p>The Blacklist can be changed by the European Authority to <u>generally deactivate a single assertion<\/u> by including an extended link in the linkbase:<\/p>\n<pre>&lt;gen:link xlink:type=\"extended\" xlink:role=\"http:\/\/www.xbrl.org\/2003\/role\/link\"&gt;\r\n&lt;variable:precondition xlink:type=\"resource\" xlink:label=\"ignore_1\" test=\"false()\" \/&gt;\r\n&lt;link:loc xlink:type=\"locator\" xlink:href=\"..\/val\/vr-srf_v0003.xml#srb_srf_v0003\" \r\nxlink:label=\"loc_srb_srf_v0003\" \/&gt;\r\n&lt;gen:arc xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-set-precondition\" xlink:from=\"loc_srb_srf_v0003\" xlink:to=\"ignore_1\" \/&gt;\r\n&lt;\/gen:link&gt;<\/pre>\n<h3><span style=\"color: #800000;\">STEP 3: deactivate one or more assertions for a single reporting entity<\/span><\/h3>\n<p>The Blacklist can be changed by any actor to <u>specifically deactivate a single assertion for one reporting entity<\/u> by including an extended link in the linkbase:<\/p>\n<pre>&lt;gen:link xlink:type=\"extended\" xlink:role=\"http:\/\/www.xbrl.org\/2003\/role\/link\"&gt;\r\n&lt;variable:precondition xlink:type=\"resource\" \r\nxlink:label=\"ignore_2_ALPHANUMERICLENGTH20\" test=\"$RepEntity != 'ALPHANUMERICLENGTH20'\" \/&gt;\r\n&lt;link:loc xlink:type=\"locator\" \r\nxlink:href=\"..\/val\/vr-srf_v0015.xml#srb_srf_v0015\" \r\nxlink:label=\"loc_srb_srf_v0015\" \/&gt;\r\n&lt;gen:arc xlink:type=\"arc\" \r\nxlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-set-precondition\" \r\nxlink:from=\"loc_srb_srf_v0015\" xlink:to=\"ignore_2_ALPHANUMERICLENGTH20\" \/&gt;\r\n&lt;\/gen:link&gt;<\/pre>\n<p>&nbsp;<\/p>\n<h3><span style=\"color: #000080;\">Live examples<\/span><\/h3>\n<p>EIOPA blacklists for the 2.3.0 taxonomy :\u00a0<a href=\"http:\/\/eurofiling.info\/portal\/dev-eiopa-deactivations-230\/\" target=\"_blank\" rel=\"noopener\">http:\/\/eurofiling.info\/portal\/dev-eiopa-deactivations-230\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>..-ignore-val.xml \u00a0 mechanism to deactivate assertions Date: Brussels, March 2017 Background and rationale Eurofiling Architecture taxonomies are used for data collection with the financial industry by European Authorities (EBA, ECB, EIOPA) and by corresponding National Competent Authorities. These taxonomies share the same architecture type and can be exploited with open source tools, such as DPM [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/eurofiling.info\/portal\/wp-json\/wp\/v2\/pages\/449"}],"collection":[{"href":"https:\/\/eurofiling.info\/portal\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/eurofiling.info\/portal\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/eurofiling.info\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/eurofiling.info\/portal\/wp-json\/wp\/v2\/comments?post=449"}],"version-history":[{"count":7,"href":"https:\/\/eurofiling.info\/portal\/wp-json\/wp\/v2\/pages\/449\/revisions"}],"predecessor-version":[{"id":1123,"href":"https:\/\/eurofiling.info\/portal\/wp-json\/wp\/v2\/pages\/449\/revisions\/1123"}],"wp:attachment":[{"href":"https:\/\/eurofiling.info\/portal\/wp-json\/wp\/v2\/media?parent=449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}