This document defines a CSV-based representation of the information in an XBRL report, as defined in the XBRL Open Information Model OIM. It provides significant flexibility in the layout of the CSV tables, in order to enable tables that are efficient and intuitive, allowing related facts to be grouped into rows, and share common aspects. The structure of the tables is controlled by a JSON metadata file.
The mapping of an xBRL-CSV report into the OIM report model is described in this specification, enabling lossless transformation of xBRL-CSV reports into other formats, including the XML-based xBRL-XML representation.
It should be noted that the flexibility in table layout means that there are many different ways of representing the same OIM report using xBRL-CSV. It is anticipated that processors performing a transformation into the xBRL-CSV format will require some level of user input into the specification of the metadata file in order to achieve intuitive and efficient tables.
xBRL-CSV makes use of QNames to represent expanded names and SQNames to represent some other values. The prefix map for resolving QNames and SQNames is provided by the namespaces object.
An xBRL-CSV report is a CSV-based representation of a XBRL report, consisting of a JSON metadata file and zero or more CSV data tables. The metadata file provides links to the data tables that contain the report data, and defines the meaning of the columns in each data table.
An xBRL-CSV report is identified by a path or URL to a metadata file, which in turn contains references to the associated CSV files.
An xBRL-CSV metadata file is a JSON file that conforms to the format described in this section. The metadata JSON file name SHOULD have an extension of .json.
An metadata file consists of a JSON object with the following properties:
documentInfotableslinksThe documentInfo object provides document-level information about the xBRL-CSV report. The object has the following properties:
documentTypehttp://xbrl.org/PWD/2019-08-07/xbrl-csvreportDimensionsnamespacestaxonomydecimalsThe namespaces object provides the prefix map for QName and SQName values in this report.
Each key provides a prefix, which is mapped to the URI provided by the value.
The linkTypes object is a URI map defining URI aliases used to identify link types in this report.
The groups object is a URI map defining URI aliases used to identify groups in this report.
The reportDimensions object provides default dimension values for all facts in a report. The reportDimensions object is a dimensions object.
The tables object provides information about the individual data tables in a report.
The keys of the tables object are identifiers. This identifier provides the table identifier for the referenced data table..
Each value is a table object with the following properties:
urlrowIdColumnfactColumnsdecimalstableDimensionsThe tableDimensions object provides default dimension values for all facts in a table. The tableDimensions object is a dimensions object.
The factColumns object specifies the fact columns for a table.
Each key of the factColumns object MUST be a column identifier in the corresponding data table.
Each value is a fact column object with the following properties:
decimalscolumnDimensionsThe columnDimensions object provides dimension values for all facts in a column. The columnDimensions object is a dimensions object.
A dimensions object is a JSON object that defines a set of dimension values. It defines a common format for reportDimensions, tableDimensions and columnDimensions objects.
A dimensions object has the same format and constraints as an xBRL-JSON dimensions object, except as noted below.
A dimensions object defines a set of dimension values which map to the {dimensions} property of facts as described in Section 4.2.5.
If the value of a dimension starts with $ (but not $$), and the object is a columnDimensions or tableDimensions object, then the value MUST take one of the following forms:
$column$column@period-specifier$rowNumberWhere column and period-specifier are identifiers. column MUST be the column identifier for a column in the same table. If present, period-specifier MUST be either start or end.
The value for the dimension is determined by the cell, C, which is in the column specified by column and the current row, as follows:
start is specified, and the instant at the end of the duration if end is specified.$rowNumber is used, then the value of the dimension is the row number for the current row.If the value of a dimension starts with $$ then it is treated as a literal $.
If the value of a dimension is #none, the dimension has an explicit no-value.
An explicit no-value for a dimension is equivalent to not specifying the dimension at all in the dimensions object, except that it also prevents inheritance of a value for that dimension from another location (see Section 4.2.5).
If the value of a dimension starts with ## then it is treated as a literal #.
See Appendix A for a summary of the special values available in different contexts.
In addition to the syntax supported by xBRL-JSON, the period dimension supports a number of additional formats, described in Section 3.1.6.1.
The period dimension may be specified in a number of different formats. Either of the date time-based formats permitted by xBRL-JSON may be used:
2019-01-01T00:00:00) denoting an instant. / (e.g. 2019-01-01T00:00:00/2019-01-01T00:00:00), denoting a duration.In addition, a number of abbreviated forms may be used to specify a duration:
.. denoting a duration of whole days between, and including, both dates (e.g. 2019-01-01..2019-12-31). 2019-01-01)2019-02)2019)Q and an integer in the range 1 to 4 denoting a calendar quarter (three month period) (e.g. 2019Q2)H and either 1 or 2, denoting the first or second half of the year (e.g. 2019H1)YYYYWww where ww is a two-digit integer, in the range 01 to 53, denoting a duration of a week with the corresponding week number (e.g. 2019W03).Time zone specifiers MUST NOT be included in any of the abbreviated forms.
Examples of these abbreviated forms, and their equivalent ISO8601 date time forms, are shown below:
| xBRL-CSV format | Period type | Equivalent date time-based representation | Notes |
|---|---|---|---|
| 2019-01-01..2019-12-31 | duration | 2019-01-01T00:00:00/2020-01-01T00:00:00 | inclusive date range |
| 2019-06-01 | duration | 2019-06-01T00:00:00/2019-06-02T00:00:00 | duration of a single day |
| 2019-06 | duration | 2019-06-01T00:00:00/2019-07-01T00:00:00 | calendar month |
| 2019 | duration | 2019-01-01T00:00:00/2020-12-31T00:00:00 | calendar year |
| 2019Q2 | duration | 2019-04-01T00:00:00/2019-07-01T00:00:00 | calendar quarter |
| 2019H1 | duration | 2019-01-01T00:00:00/2019-07-01T00:00:00 | calendar half |
| 2019W29 | duration | 2019-07-15T00:00:00/2019-07-22T00:00:00 | ISO week |
The links object defines relationships between facts in the report.
The object has the following form:
The links object defines a list of relationships between S and each fact in TF, with link type G and link type T.
A data table is a CSV file that is referenced by table object in a metadata file. Data tables are interpreted as described in this section.
CSV files MUST follow the format defined in RFC 4180, with the following modifications:
This gives the following modified version of the RFC 4180 ABNF grammar:
file = [header line-end] record *(line-end record) [line-end] header = name *(COMMA name) record = field *(COMMA field) name = field field = (escaped / non-escaped) escaped = DQUOTE *(TEXTDATA / COMMA / CR / LF / 2DQUOTE) DQUOTE non-escaped = *TEXTDATA COMMA = %x2C CR = %x0D DQUOTE = %x22 LF = %x0A line-end = (CR LF) / CR / LF TEXTDATA = %x09 / %x20-21 / %x23-2B / %x2D-D7FF / %xE000-FFFD / %x10000-10FFFF
The first row in a CSV file is the header row. Each cell in the header row MUST either be empty, or contain a valid identifier.
Each value in the header row provides a column identifier for the column.
A fact column is a column with a column identifier that is a key of the factColumns object for the table.
Otherwise, the following special treatment is applied to cell values:
#empty represents an empty string value.#nil represents the nil value.## is treated as starting with #.See Appendix A for a summary of the special values available in different contexts.
An identifier is a value used to identify a table, row or column. Identifiers MUST be a valid NCName and MUST NOT contain the . character.
This section describes how an xBRL-CSV document is mapped to an OIM Report model. The starting point of the model is the report component, which corresponds to an xBRL-CSV report.
The report component has the following properties:
taxonomy member of the documentInfo object.Each cell in a fact column of a data table that has a value is mapped to an fact component, with the properties described in Section 4.2.2.
The fact has the following properties:
The {id} property for a fact is in an xBRL-CSV report is the concatentation of the table identifier for the current table, the row identifier for the current row and the column identifier for the current column, separated by ., i.e.:
{table-identifier}.{row-identifier}.{column-identifier}
A row identifier provides a unqiue identifier for a row that is used, in combination with the table identifier and column identifier to produce fact identifiers. The row identifier for the current row is:
rowIdColumn property then the value in the current row of the column specified by the rowIdColumn property.rN where N is the row number of the current row. If a rowIdColumn is provided, the values in the column have the following constraints:
The {dimensions} property of a fact consists of the union of dimension values defined in the following locations:
If multiple locations include the same dimension for a single fact, then the first location (considered in the order listed above) that specifies either a value or an explicit no-value is used.
The {decimals} property of a numeric fact is determined by the first of the following properties that is present:
decimals property of the fact column object for the current table.decimals property of the table object for the current table.decimals property of the documentInfo object.If no such property exists, the value of the {decimals} property is "infinite".
Otherwise, the value of the decimals property is interpretted as follows:
#inf, the {decimals} property is "infinite". $ followed by a column identifier for a column in the current table, in which case the value of the {decimals} property is determined by the cell C in the specified column and the current row, as follows:The table below shows a summary of the special values that are available for use as cell values in CSV files and xBRL-CSV metadata files. For reference, the equivalent representation in xBRL-JSON is also included.
Unles otherwise stated, all values in monospaced font are string literals. This means that in JSON files they should be enclosed between quotation marks.
| Meaning | In CSV files | In xBRL-CSV metadata (JSON) | In xBRL-JSON |
|---|---|---|---|
Value from CSV column col |
n/a | $col |
n/a |
Period start from CSV column col |
n/a | $col@start |
n/a |
Period end from CSV column col |
n/a | $col@end |
n/a |
| Nil value of fact/dimension | #nil |
null (JSON literal) or #nil |
null (JSON literal) |
| Empty string | #empty |
Empty string or #empty |
Empty string |
The string literal #val |
##val |
##val |
#val |
The string literal val# |
val# |
val# |
val# |
The string literal $val |
$val |
$$val |
$val |
The string literal val$ |
val$ |
val$ |
val$ |
| Nonexistent fact | Empty cell | n/a | No fact object |
| Decimals value of 3 | 3 |
3 (JSON number) |
3 (JSON number) |
| Infinite decimals | Empty cell or #inf |
#inf |
No decimals property |
| Inherit decimals (defaults to infinite) | n/a4 | No decimals property1 |
n/a |
| Absent dimension | Empty cell or #none |
#none2 |
No property for dimension |
| Inherit dimension | n/a4 | No property for dimension1 | n/a |
| No period3 | Empty cell or #none |
#none2 |
No period property |
| Inherit period | n/a4 | No period property1 |
n/a |
| No entity3 | Empty cell or #none |
#none2 |
No entity property |
| Inherit entity | n/a4 | No entity property1 |
n/a |
| No unit3 | Empty cell or #none |
#none2 |
No unit property |
| Inherit unit | n/a4 | No unit property1 |
n/a |
Notes:
#none (an explicit no-value) overrides any inherited value. Facts will not have the corresponding dimension (or will have infinite decimals), even if a value is specified in higher-level metadata."$col" notation), it is not then possible to inherit a value for that dimension. An empty cell in the relevant column will result in the absence of that dimension (or infinite decimals).The table below shows an example data set:
| Loan ID | Firm ID | Country of incorporation | Local currency | Fixed Rate period | Deposit amount (home currency) | Deposit amount (local currency) | Loan to value | Rate |
|---|---|---|---|---|---|---|---|---|
| L001 | 09209384832 | GB | GBP | 2017-01-01 to 2019-12-31 | €1,000 | 2,100 | 45.6% | 5.1% |
| L002 | 12312312123 | FR | EUR | 2017-06-21 to 2019-03-20 | €1,100 | 1,374 | 38.8% | 4.6% |
| L003 | 02393823489 | DE | EUR | 2017-07-01 to 2017-12-31 | €800 | 871 | 34.8% | 4.3% |
A sample metadata file for the above table is shown below.
{ "documentInfo": { "documentType": "http://xbrl.org/YYYY/xbrl-csv", "namespaces": { "ld": "http://xbrl.org/oim/conformance/firm-loans", "lei": "http://standards.iso.org/iso/17442", "iso4217": "http://www.xbrl.org/2003/iso4217" }, "reportDimensions": { "entity": "lei:00EHHQ2ZHDCFXJCPCL46" }, "taxonomy": [ "https://xbrl.org/oim/conformance/firm-loans.xsd" ] }, "tables": { "loan_data": { "factColumns": { "country_inc": { "columnDimensions": { "concept": "ld:CountryOfIncorporation" } }, "deposit_amount_hc": { "columnDimensions": { "concept": "ld:DepositAmount", "period": "$fixed_rate_period@start", "unit": "iso4217:EUR" } }, "deposit_amount_lc": { "columnDimensions": { "concept": "ld:DepositAmount", "period": "$fixed_rate_period@start", "unit": "$local_currency" } }, "ltv_end_fr": { "decimals": 3, "columnDimensions": { "concept": "ld:ExpectedLoanToValueRatio", "period": "$fixed_rate_period@end" } }, "rate": { "decimals": 4, "columnDimensions": { "concept": "ld:InterestRate", "period": "$fixed_rate_period" } } }, "rowIdColumn": "loan_id", "tableDimensions": { "ld:Firm": "$firm" }, "url": "loan-data-facts.csv" } } }
Corresponding CSV data (load-data-facts.csv) is shown below:
loan_id,firm,country_inc,local_currency,fixed_rate_period,deposit_amount_hc,deposit_amount_lc,ltv_end_fr,rate L001,09209384832,ld:GB,iso4217:GBP,2017-01-01..2018-12-31,1000,2100,0.456,0.051 L002,12312312123,ld:FR,iso4217:EUR,2017-06-21..2019-03-20,1100,1374,0.388,0.046 L003,02393823489,ld:DE,iso4217:EUR,2017-07-01..2017-12-31,800,871,0.348,0.043
Note:
ld:GB, ld:FR, ld:DE correspond to explicit domain members defined within the taxonomy.