Dutch Taxonomy Structure

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Introduction

The Dutch Taxonomy consists of mostly independently created parts that are then brought together to form the Dutch Taxonomy. To guarantee an absence of errors when these parts are brought together and to ensure that this forms a consistent whole, in addition to syntax and naming requirements, there are also modularity requirements. The Dutch Taxonomy is built up of separate layers (foundation, domain, report) and blocks within these layers. The XBRL Dutch Taxonomy blocks are defined in such a way that data and Dutch Taxonomy components can be reused. This also simplifies the creation of extensions by third parties.

Modularity

Because of the modularity, it is possible to, as far as possible, import only XML fragments when loading a report ('report' or 'DTS entry point') that is needed for that specific report. For example, a turnover tax return for which the entire IFRS taxonomy (DTS) is uploaded would work unnecessarily arduously.
Modularity

Taxonomy Package

The Taxonomy Package specification defines a standard formaat and location for a manifest file that can be included in the ZIP archive file. The standard format allows XBRL-tools to automatically identify entrypoints. Starting with the NT12 the Dutch Taxonomy will be published as a Taxonomy Package.
Taxonomy Package

Reuse

Reuse of data underlies SBR when creating Dutch Taxonomy domain extensions. The aim of the design and formation of the Dutch Taxonomy is to facilitate maximum reuse. To that end, the Dutch Taxonomy contains two specific taxonomies which outline the widely shared terms: the NL-CD and NL-GEN.
GEN-base and reuse

Extensions

There are various ways of creating a Dutch Taxonomy (domain) extension ('extend'). Not all methods that are permitted within XBRL are applicable within the Dutch Taxonomy, as described on the next page:
Extensions

Reference parts

Reference parts are the defined building blocks of a reference that can be created within a reference linkbase, as a definition of, or clarification of, an element in the taxonomy.
Reference parts

Creation of dimensions

The following page summarises the files that are required to create a dimensional taxonomy within the Dutch Taxonomy framework:
Create dimensions

Use of substitution groups

Substitution groups are building elements for concepts. XBRL has defined a number, but SBR has too. On the next page, the various substitutionGroups are explained:
Substitution groups