Requirements for Extensible Enumerations 1.1

Requirements Document 12 October 2016

Copyright © 2016 XBRL International Inc., All Rights Reserved.

This version:
<http://www.xbrl.org/REQ/extensible-enumerations-requirements-1.1/REQ-2016-10-12/extensible-enumerations-requirements-1.1-REQ-2016-10-12.html>
Editor:
Paul Warren, XBRL International <pdw@xbrl.org>
Contributors:
Shilpa Dhobale, IRIS <shilpa.dhobale@irisbusiness.com>
Bartosz Ochocki, Business Reporting Advisory Group <bartosz.ochocki@br-ag.eu>
Revathy Ramanan, IRIS <revathy.ramanan@irisbusiness.com>
David M. Shaw, Financial Accounting Standards Board <dmshaw@fasb.org>
Harald Schmitt, ABZ Reporting GmbH <harald.schmitt@abz-reporting.com>

Status

Circulation of this Requirements Document is unrestricted. Other documents may supersede this document.

Abstract

Table of Contents

1 Introduction
2 In-scope requirements
2.1 Multi-valued enumerations

Appendices

A References
B Intellectual property status (non-normative)
C Acknowledgements (non-normative)
D Document history
E Errata corrections in this document


1 Introduction

XBRL taxonomies define concepts using XML Schema element declarations. This allows concepts to make use of the XML Schema data type system, which includes the ability to define elements which take as their value one of an enumerated set of values. This is useful functionality, but it is not without limitations.

The XBRL Extensible Enumerations [EXTENSIBLE ENUMERATIONS 1.0] specification provides a mechanism that addresses these limitations, but does not provide a mechanism for addressing "multi-valued" enumerations. This requirement was noted in the Requirements for Extensible Enumerations 1.0 [EXTENSIBLE ENUMERATIONS REQUIREMENTS 1.0], but there was insufficient time available to address it properly.

This document provides requirements for an extension to the Extensible Enumerations specification that addresses multi-valued enumerations.

2 In-scope requirements

In addition to the requirements defined in [EXTENSIBLE ENUMERATIONS REQUIREMENTS 1.0] and addressed by [EXTENSIBLE ENUMERATIONS 1.0], the following requirements are considered in-scope:

2.1 Multi-valued enumerations

In some cases, it is desirable to allow a fact to select multiple values from a list of enumerated values, rather than just a single choice. A number of use cases for this functionality have been identified:

  • Reporting all the types of banking arrangement that have been entered into between a bank and a borrower, with options "Solo", "Multiple Arrangement" and "Consortium".
  • Multiple examples can be found in the Solvency II reporting taxonomy published by EIOPA. These are documented in section VII.3 of the XBRL Filing Rules document [Solvency II XBRL Filing Rules].
  • A US GAAP requirement to "disclose the location of where the charges are reported in the income statement". In some cases, a filer may report such amounts in multiple line items. For example, "The charges are classified in cost of goods sold and in other expenses". This would require multiple selections from a list of concepts.

Appendix A References

EXTENSIBLE ENUMERATIONS 1.0
XBRL International Inc.. "Extensible Enumerations 1.0"
Masatomo Goto
, and Richard Ashby.
(See http://www.xbrl.org/Specification/ext-enumeration/REC-2014-10-29/ext-enumeration-REC-2014-10-29.html)
EXTENSIBLE ENUMERATIONS REQUIREMENTS 1.0
XBRL International Inc.. "Requirements for Extensible Enumerations 1.0"
Paul Warren.

(See http://www.xbrl.org/REQ/2014-03-26/extensible-enumerations-requirements-2014-03-26.html)
Solvency II XBRL Filing Rules
European Insurance and Occupational Pensions Authority. "EIOPA XBRL Filing Rules for Solvency II reporting v2.1.0"
(See https://dev.eiopa.europa.eu/Taxonomy/Full/2.1.0/EIOPA_XBRL_Filing_Rules_for_Solvency_II_reporting_2.1.0.pdf)

Appendix B Intellectual property status (non-normative)

This document and translations of it may be copied and furnished to others, and derivative works that comment on or otherwise explain it or assist in its implementation may be prepared, copied, published and distributed, in whole or in part, without restriction of any kind, provided that the above copyright notice and this paragraph are included on all such copies and derivative works. However, this document itself may not be modified in any way, such as by removing the copyright notice or references to XBRL International or XBRL organizations, except as required to translate it into languages other than English. Members of XBRL International agree to grant certain licenses under the XBRL International Intellectual Property Policy (www.xbrl.org/legal).

This document and the information contained herein is provided on an "AS IS" basis and XBRL INTERNATIONAL DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO ANY WARRANTY THAT THE USE OF THE INFORMATION HEREIN WILL NOT INFRINGE ANY RIGHTS OR ANY IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE.

The attention of users of this document is directed to the possibility that compliance with or adoption of XBRL International specifications may require use of an invention covered by patent rights. XBRL International shall not be responsible for identifying patents for which a license may be required by any XBRL International specification, or for conducting legal inquiries into the legal validity or scope of those patents that are brought to its attention. XBRL International specifications are prospective and advisory only. Prospective users are responsible for protecting themselves against liability for infringement of patents. XBRL International takes no position regarding the validity or scope of any intellectual property or other rights that might be claimed to pertain to the implementation or use of the technology described in this document or the extent to which any license under such rights might or might not be available; neither does it represent that it has made any effort to identify any such rights. Members of XBRL International agree to grant certain licenses under the XBRL International Intellectual Property Policy (www.xbrl.org/legal).

Appendix C Acknowledgements (non-normative)

This document could not have been written without the contributions of many people.

Appendix D Document history

DateAuthorDetails
12 October 2016Paul Warren

First release of requirements for Extensible Enumerations 1.1

Appendix E Errata corrections in this document

This appendix contains a list of the errata that have been incorporated into this document. This represents all those errata corrections that have been approved by the XBRL International Base Specification and Maintenance Working Group up to and including 12 October 2016. Hyperlinks to relevant e-mail threads may only be followed by those who have access to the relevant mailing lists. Access to internal XBRL mailing lists is restricted to members of XBRL International Inc.

No errata have been incorporated into this document.