public:99_annexes:annex-b-terms-and-definitions:x:xbrl

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public:99_annexes:annex-b-terms-and-definitions:x:xbrl [2026/09/12 17:42] – removed - external edit (Unknown date) 127.0.0.1public:99_annexes:annex-b-terms-and-definitions:x:xbrl [2026/09/12 21:20] (current) – ↷ Links adapted because of a move operation nick_dido
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 +====== eXtensible Business Reporting Language (XBRL) ======
  
 +[[public:99_annexes:annex-b-terms-and-definitions:start|Go up to Terms and Definitions]]
 +
 +===== Discussion =====
 +
 +eXtensible Business Reporting Language (XBRL) provides a global standard for digital business reporting. XBRL makes business reporting computer-readable by tagging reported facts with concepts, contexts, units, dimensions, and taxonomy-defined meanings.
 +
 +XBRL supports [[public:99_annexes:annex-b-terms-and-definitions:r:report|report]] exchange, validation, comparison, analysis, and regulatory processing. XBRL reports use taxonomies to define reporting concepts and the relationships among them. XBRL instances provide the reported facts that conform to those taxonomies.
 +
 +XBRL differs from [[public:99_annexes:annex-b-terms-and-definitions:s:sbrm]]. SBRM provides a model for business report structure, report facts, dimensions, calculations, and validation logic. XBRL provides a standards-based reporting technology used to exchange and process business report information.
 +
 +XBRL also differs from [[public:05-semantics:01-kinds-of-semantics:10-report-semantics]]. Report semantics defines the meaning of reported facts, dimensions, reporting contexts, report structures, rules, and interpretation constraints. XBRL expresses selected report semantics in a machine-readable reporting format.
 +
 +===== Definition =====
 +
 +//standard for machine-readable business reporting that represents reported facts using taxonomy-defined concepts, contexts, units, dimensions, and relationships//
 +
 +===== Source =====
 +
 +XBRL International XBRL standard descriptions, specialized for use in the FX Demo Reference Architecture.
 +
 +===== Note =====
 +
 +XBRL is not equivalent to a report. XBRL provides a representation technology for machine-readable business reporting. The report consists of the reported information, facts, dimensions, contexts, and the governing report model.
 +
 +===== Example =====
 +
 +An FX regulatory report expressed in XBRL identifies a reported fact such as ''notionalAmount'', associates the fact with a reporting entity, reporting period, currency unit, jurisdictional context, and taxonomy-defined concept, and supports automated validation and comparison.
 +
 +----
 +
 +<WRAP centeralign>
 +© 2026 Dido Solutions, Inc. and Jackrabbit Consulting, Inc.
 +</WRAP>