Validation for large scale consumers of XBRL Paul Warren DecisionSoft Limited

1. Validation for large scale consumers of XBRLPaul WarrenDecisionSoft Limited 12 May 2004

2. Overview Why validate? When to validate? Details of XBRL validation Use case: XBRL consumers Advantages Implementation The Future – Formula Linkbase

3. Why validate? Validation is key to interoperability Learn from XML: Insist on validity Publish your vocabulary Make it easy Reusable validation tools

4. When to validate? XBRL consumers (“data firewall”) At all other times

5. XBRL validation XML Well-formed XML Schema Structure Data-types XBRL Specification Taxonomy

6. XML validation Well-formed = syntax not content Correct nesting of tags Valid tag names Character set and encoding

7. XML Schema validation Structure Vocabulary Correct occurence of elements Correct nesting of elements Data-type Type: string, date, integer, etc. Static constraints: minimum, maximum

8. XBRL Validation Covers specification and taxonomy Builds on XML Schema Additional validation includes: Linkbase integrity checking Cross-field validations Calculations

9. Use case: XBRL consumers Many to one Consumer defines the taxonomy System to system Success = widespread adoption

10. Key components Taxonomy definition Additional rules Submission mechanism Transport Protocol “Security”

11. Security Encryption Transport level User level Authentication Of sender Of recipient Non-repudiation By sender By recipient

12. Ensuring adoption New technology, make it easy Publish Taxonomy Additional validation rules Documentation Samples Test service

13. The future XBRL Formula Linkbase

14. Questions? Paul Warren pdw@decisionsoft.com