Dutch Taxonomy Architecture rules
Why are there Dutch Taxonomy Architecture rules?
The XBRL standard is flexible which provides creators of a taxonomy with various ways of defining metadata. Because of the degree of freedom, the creators of extension (taxonomies) are able to model metadata in various ways, in other words, translate terms to an XBRL taxonomy. This has resulted in a jumble of structures in the Dutch Taxonomy system as a whole. This jumble makes (amongst other things) the creation of XBRL software and the management of the Dutch Taxonomy more arduous.Consistent modelling is essential in order to achieve the aforementioned objectives.
The use of unambiguous architecture should not incite software vendors to hard code the Dutch Taxonomy in their own software. Hard coding of sections of the Dutch Taxonomy in software is considered to be incorrect use of the XBRL standard.
The architecture rules form part of the quality criteria in relation to the Dutch Taxonomy Management team Logius taking control of Dutch Taxonomy parts. Assessment against this (and other) criteria guarantee that the published Dutch Taxonomy is of good quality.
The architecture rules of XBRL International (administrator of the XBRL standard) have been laid down in the Financial Reporting Taxonomy Architecture (FRTA) document. Because of the outdated status of FRTA, the rules with which the Dutch Taxonomy comply are specifically mentioned here, with reference to the relevant FRTA rule. For more information, see backgrounds to the architecture rules.
The parts of the Dutch Taxonomy Architecture
The Dutch Taxonomy Architecture consists of various sections included and elaborated on in this Dutch Taxonomy Architecture wiki.
The rules described in the NTA wiki based on the XBRL and XML specification. In addition, the reason for the rule is given (if relevant) and explained using examples; reference is made to English language documentation.
The general part of the Dutch Taxonomy Architecture describes why there is an architecture and outlines the objectives of the Dutch Taxonomy Architecture.
This is described in the texts of this wiki. No specific list of rules is provided to this end.
The architecture rules, starting with number 2, discuss how the XBRL syntax can be used within the Dutch Taxonomy. Because this concerns hundreds of rules, a technical classification has been made.
For each rule the requirement is stated in either Dutch or English. In addition, in any case a clarification in Dutch is given for why the rules have been laid down.
→ List of syntax architecture rules
→ All Dutch Taxonomy Architecture syntax rules on number
The Dutch Taxonomy comprises various components that have to be named.
In this part of the Dutch Taxonomy Architecture, with rules starting with a number 3, for each of those components laid down in the Dutch Taxonomy Architecture a regulation is laid down for the naming conventions.
→ Overview of naming conventions
Design and modelling patterns
Consistency within the Dutch Taxonomy is an important objective. Because each Dutch Taxonomy partner is, in principle, able to make design decisions about the subject matter of its (sub) taxonomy and because there are various ways of formulating this subject matter in XBRL, the Dutch Taxonomy Architecture provides a number of design templates, the possible solutions and the preferred solution within the Dutch Taxonomy.
→ Overview of design and modelling templates
The technical references are rules at XML element level. Each XML fragment permitted (or made mandatory) by XBRL are provided in a reference.
→ Overview of technical references
→ All technical references by number
Below you can download a PDF document containing an overview of all Syntax Rules, Naming Conventions and Technical references that applied to a version of the Dutch Taxonomy on a specific date.
Note: The architecture rules are subject to change. These rules, as specified in the SBR Dutch Taxonomy (Architecture) Wiki prevail.
No rights can be derived from a PDF document.