Overview of technical references

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Each XML fragment allowed (or mandatory) by XBRL is indicated in this reference. For each fragment, the aims of the W3C, XBRL and Dutch Taxonomy Architecture, are entered. In many cases, this results in a mandatory method of use (or alternatively a prohibition). In those cases where free reign is given to the interpretation, this is also specifically stated. Where necessary, the reasons that lead to the Dutch Taxonomy Architecture views are included, to allow potential re-evaluation based on the same grounds. Each paragraph is preceded by the XML element node of the relevant element.

Note: Many XML nodes that are defined in the XML Schema specification can only be used when putting together a schema for new element definitions. This refers to elements that are not XBRL concepts, but XML nodes that (e.g.) can be used as a child of a resource or for which elements for use within the xbrli:scenario and xbrli:segment are intended. These elements are used to define new elements and their use is therefore very confined within an XBRL taxonomy. It is proposed that all of these nodes are declared forbidden territory to Dutch Taxonomy partners and to only give SBR Management access to these.