Preparer extensions

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A preparer extension taxonomy are all the changes of concepts, definitions or relationships that a reporting party makes for an XBRL instance which are not made available by a requesting party in the particular entry point.

A preparer extension taxonomy, which is created by the reporting party, will usually consist of new concepts and included to an instance document. However, a reporting party can also use concepts from other, by the requesting party permitted, schemas (which are part of the Dutch Taxonomy) and only add these concepts to the instance document.

The option to create preparer extension taxonomies offers business entities the possibility to provide supplementary information through Dutch SBR in the business report. The first use-case for the business report, concerns the mandatory submission of financial reports to the trade register of the Chamber of Commerce.

The rules for preparer extensions are currently being developed.