Overview of design and modelling templates

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Consistency within the Dutch Taxonomy is an important aimBecause each Dutch Taxonomy partner is, in principle, able to make design decisions about the subject matter of his (sub)taxonomy and because there are various ways of formulating this subject matter in XBRL, below is an overview of a number of design templates, the possible solutions and the preferred solution within the Dutch Taxonomy.

Best practiceSubjectSummary
Boolean vs Enumeration best practiceBoolean vs EnumerationUse a boolean concept when it is meant for processing in a backoffice system. Use an enumeration concept when it needs to be presented.
Common patternsCommon patternsAn overview of known patterns regarding lists, tuples, dimensions, presentation and monetary elements.
Concept design patternsConceptsConcepten are not standardized by means of their hierarchical path. In dimensional modelling meaning is transferred to the dimension. This will only be done when standardisation can be used in seeral reportable elements. Based on 'common practice' a number of standardized values for dimensions is used.
Context design patternsContextsContext information (reporting entity, period, dimensions, ...) may not be part of an XBRL element name. In addition a number of dimensions is modelled that have to be followed by all Dutch Taxonomy parners.
Presentation vs Table best practicePresentation vs TableIf a taxonomy contains tables, these must be used for presentation. In that case the presentation linkbases are only meant to help build the axes of the tables and not for stand-alone presentation.
Refering to non-standard linkbasesLinkbasesNon-standard linkbases (xxx specific resources and generic linkbases relating resources) are referenced in the entrypoint scheme. Alternatively, the xxx specific resource linkbases may be referred from the scheme in which the domain specific concepts are defined.
Usage of labelsLabelsA list with allowed roles from the XBRL 2.1 specification and their use.
Usage of referencesReferencesA list of allowed roles in the XBRL 2.1 specification and their use.
Use of domain/entity/industry specific labels and referencesLabels and referencesDomain, entity and industry specific labels and references may be used by a domain that re-uses concepts from another domain. They explicitly indicate that specific terminology or references to laws and regulations for that domain.
There is no impact on usage and they are 'normal' labels and references.
XBRL Formula best practicesXBRL FormulaSeveral best practices about XBRL Formula on the use of the building blocks and naming conventions.
XBRL Typed Dimensions best practicesXBRL Typed DimensionsUse typed dimensions to categorise aspects of a concept, having a domain with many or unknown values that have semantic meaning. Do not use typed dimensions for values that are stored independently or that are used as a key value.