Glossary

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<UNDER CONSTRUCTION>

Term Origin XBRL / SBR Explanation
DTS XBRL Discoverable Taxonomy Set. A DTS is a collection of taxonomy schemas and linkbases. The bounds of a DTS are such that the DTS includes all taxonomy schemas and linkbases that can be discovered by following links or references in the taxonomy schemas and linkbases included in the DTS, according to the prescribed algorithm of XII. (see: XBRL 2.1 p 11). At least one taxonomy schema in a DTS must import the xbrl-instance-2003-12-31.xsd schema.
Entry point XBRL An entry point is the starting point for the XBRL discovery mechanism. The mechanism will discover schemas and linkbases that comprise the DTS and contain all particles which are needed for creating an instance that represents a report that needs to filed. In the Dutch context, an entry point is always a schema that has the name of a known report that has to be sent by reporters.
Taxonomy XBRL A taxonomy is an XML schema and the set of XBRL linkbases that it references using linkbaseRef elements and the linkbases that are nested within it. A taxonomy contains terms about a certain subject (in this case, financial accounting reports), and their definitions.
Hypercube XBRL A hypercube is an item in the substitutionGroup xbrldt:hypercubeItem. It is an item that is given as a parent in hypercubeDimension relationships. It is an item that is given as a child in an 'all or notAll' relationship. For a working dimensional validation, a hypercube HAS to be linked to the primaries. If various numbers of dimensions (as in: a cube with 1 dimension and a cube with 2 dimensions) have to be linked to the primary, then several hypercubes MUST be created. The hypercube contains the label that is linked to the 'validation table' in the presentation.
GEN base SBR GEN stands for Generic Elements Netherlands. The GEN base is a relatively stable part of the Dutch Taxonomy in the foundation part. The GEN base consists of two parts: nl-cd (common dictionary) with non-financial terms (i.e. place of business, address) and the nl-gen with the financial terms (balance sheet, profit and loss account, clarification, cash flow).
NL-cd SBR Netherlands Common Directory, a collection of commonly used non-financial information, that is available to each Dutch Taxonomy creator and that will be made available as sub-taxonomy on approximately the 15th of May of each year to the Dutch Taxonomy creators.
NL-gen SBR A collection of commonly used financial information, that is available to each Dutch Taxonomy creator and that will be made available as sub-taxonomy on approximately the 15th of May of each year to the Dutch Taxonomy creators. Nl-gen contains data relating to the balance sheet, profit and loss account, clarification and cash flow overview.
report SBR A report is a form presented by means of an XML schema that is an entry point in the Dutch Taxonomy.
DTS entry point XBRL An entry point is a schema or linkbase from which the DTS can be 'discovered'. Within the Dutch Taxonomy, only a schema is used as entry point. This entry point is the link that has to be included in the instance to indicate the type of report.
Business Rules SBR The requirements for XBRL instances and explanation of the use of the Dutch Taxonomy for XBRL instances as defined in rules regarding the content of instances, drawn up for each domain and published. (See also: 'FRIS' for NT's earlier than NT11)
Filing Rules SBR The requirements for XBRL instances as defined by rules concerning the structure of instances. Published in a single document in which the majority of the rules are generally applicable and a limited number of lines per domain is included. (See also: 'FRIS' for early NT's)
FRIS SBR Abbreviation for 'Financial Reporting Instance Standards'. FRIS means: requirements for and clarification of the use of the Dutch Taxonomy for XBRL instances. Starting with NT11 FRIS is no longer used. (See also: "Filing Rules and Business Rules)
FRTA XBRL Financial Reporting Taxonomy Architecture is a document of XII which contains a number of guidelines for creation of taxonomies. However the current version 1.0 dates from when later XBRL standards, such as XDT 1.0, Generic 1.0 and Formula 1.0 were not taken into account. Because of this, many rules no longer apply. XII is currently working on version 1.5; in this version rules have been deleted that no longer apply. The XII working group INT-TA is responsible for this.
Dutch Taxonomy partner SBR A party that conforms to the rules of the Dutch Taxonomy as laid down in the Dutch Taxonomy Architecture. This therefore does not cover delivery processes (of among others the Dutch Taxonomy), technical provisions such as Digipoort or financing.
SBR partner SBR A party that endorses the SBR concept and that conforms to the SBR criteria and requirements in the following areas: data, processes, technology and funding.
Dutch Taxonomy extender SBR A party that creates its own taxonomy based on the Dutch Taxonomy and when doing so uses parts of the Dutch Taxonomy.
Domain taxonomy SBR See Dutch Taxonomy domain.
Linkrole XBRL Linkroles are URIs that can be used extended or simple in a DTS and that can be used to group relationships (ELR) or to attribute resources (simple role).
ELR XBRL Extended Link Role; often also used as 'linkrole' although in a technical sense this latter term also includes the role that can be used on resources in linkbases. The ELR is the linkrole that is used to group relationships in a linkbase and is formed by a URI.
Dutch Taxonomy domain SBR A taxonomy which is part of the Dutch Taxonomy but NOT the NL-GEN or NL-CD.
Standardisation SBR Within SBR there is a distinction between standardisation of terms and harmonisation of terms. The aim of standardisation is to define every term once in the Dutch Taxonomy. This does not mean that a term, in the form of an element, only occurs once. Technically, elements can easily be used in various places in the taxonomy, whilst this concerns one and the same term. Characterised by standardisation is that this is done based on existing definitions. Standardisation is part of the everyday management of the Dutch Taxonomy.
Harmonisation SBR In SBR there is a distinction between standardisation of terms and harmonisation of terms. The aim of harmonisation is to amend definitions to enable reuse across various reporting chains. Characteristic of harmonisation is that it relates to changes in legislation and regulations. It transcends SBR and is long-term in nature.
Element XML An XML Schema node by means of which values can be reported in an instance. An element can be a 'simple' or 'complex' type. Simple elements have optional attributes and a datatype. Complex elements can contain other elements in addition to attributes. A simple or complex TYPE can be defined independently in a schema but in that case cannot be given a value in an instance; to do so, an element HAS to be created.
Concept XBRL An XML Schema Element in the substitutionGroup xbrli:item or xbrli:tuple.
Item XBRL An XML Schema Element in the substitutionGroup xbrli:item or derived from this.
Fact XBRL A value as this is reported in an instance. For example '10,000'.
Aspect XBRL An attribute of a fact. For example, the number of decimals, the entity, the concept name.