An Australian Government Initiative - Standard Business Reporting
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Glossary

Concept

A concept is the definition of a “fact” that can be reported (eg. the business concept “exposure value”) (source: COREP/FINREP Taxonomies Technical Documentation).

Dimensions

A technique used to collect like concepts into a predefined context.

Electronic Commerce Interface (ECI)

The ECI is a software application developed for the online lodgements of reports, statements and claims to the Australian Tax Office.

Element

An XML element is defined using an XML Schema. An element represents a “fact” or a piece of information (source: COREP/FINREP Taxonomies Technical Documentation).

Harmonisation

SBR taxonomy harmonisation aims to reduce the number of reporting elements required to describe the data reported by business to government.  It can achieve this by:

  • Rationalisation - identifying elements that are not required to be reported (obsolete or redundant).
  • Standardisation - redefining elements in order to conform to an endorsed standard.
  • Normalisation - determining whether elements that seem similar will be treated as equivalent.

ISO 11179

ISO11179 is an international standard for formally expressing the semantics of data elements in a consistent manner (source: www.ukoln.ac.uk/metadata/).

Linkbase

A linkbase is a collection of extended links. XBRL currently recognises five different types of linkbases: presentation, label, calculation, definition and reference. They contain additional information about the XBRL elements and their relationships to other elements (source: COREP/FINREP Taxonomies Technical Documentation).

Magnetic Information Processing Services

Magnetic Information Processing services (MIPS) transfers all data received in the Australian Taxation Office on magnetic media to the mainframe.

Message Implementation Guide (MIG)

The purpose of SBR's Message Implementation Guide (MIG) is to provide the software developers business context and specific technical detail that will:

  • provide business understanding and message sequencing;
  • enable the creation of XBRL instances;
  • provide the technical detail to transport the XBRL's instance to SBR; and
  • explanation of the possible responses/fault.

Modularisation

Modularisation is an approach for producing logically coherent components in markup languages.

Rendering

Formatting and presenting information to human readers (source: www.w3.org/MarkUp/).

Tuples

Tuples are facts represented by a single element containing multiple nested items.

XBRL

(eXtensible Business Reporting Language) is an international open system standard for business reporting.

XBRL dimensions specification version 1.0

This specification is a modular extension to the XBRL 2.1 Specification published by the XBRL International Inc. Its purpose is to allows XBRL taxonomy authors to define and restrict dimensional information that instance authors may use in their XBRL instance documents (source: www.xbrl.org).

XBRL instance

XBRL instances include XBRL elements and contain the actual values of the “facts” (source: COREP/FINREP Taxonomies Technical Documentation).

XBRL Taxonomy

An XBRL taxonomy is a collection of XML schema documents and XML linkbase documents that use XLinks.

XML

XML (eXtensible Markup Language) is a simple flexible text format designed to use in the exchange of a wide variety of data on the web (source: www.w3.org).