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Semantic, Terminological & Linguistic Analysis of XBRL (eXtensible Business Reporting Language) Tobias Wunner DERI, National University of Ireland, Galway ,[object Object],us-gaap: GainLossOnSaleOfOilAndGasPropertyAbstract ifrs:ImpairmentLossRecognisedInProfitOrLossGoodwill xbrl-es:InstrumentosFinancierosLargoPlazoClasesActivoInstrumentosPatrimonio xbrl-de:ass.deficitNotCoveredByCapital.netIncome.showndebit
Context and Motivation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],http://www.monnet-project.eu http://twitter.com/monnetproject
Finance Terminology is complex! ,[object Object],[object Object],[object Object],[object Object]
Preliminary Terminological Findings Terminology (SAPTerm) Domain Related Dictionary (WordNet) Domain Independent XBRL (IFRS) Domain Specific
Breaking down complexity Semantic Terminological Linguistic Three-faceted enrichment of terms Semantic Enhancement Term decomposition Linguistic Enrichment
XBRL – Semantic Analysis
XBRL – Semantic Analysis
XBRL – Semantic Analysis “ Enhance semantics to facilitate translation and information extraction.”
XBRL – Terminological Analysis Minimum  finance  lease  payments  receivable, at present value Domain Independent googleDefine:Finance_lease Domain Specific Domain Related Domain Independent sapTerm:payments ifrs:MinimumFinanceLeasePaymentsReceivable ifrs:MinimumFinanceLeasePaymentsReceivableAtPresentValue Domain Related Domain Specific googleDefine:leasePayments Domain Independent
XBRL – Linguistic Analysis Financial text “…  lease payment  …”  XBRL term minimum finance  lease payments  receivable Simple linguistic transformation
XBRL – Linguistic Analysis “…  received  minimum finance lease payments  …”  Financial text minimum finance lease payments  receivable XBRL term Complex linguistic transformation
Application of STL lexicon ,[object Object],[object Object],ontology ifrs:ProfitLossBeforeTax( Tesco,3176) ifrs:Revenue(Tesco,56910) ifrs:ProfitLossBeforeTax( SAP,676) ifrs:Revenue(SAP,2894) ifrs:Revenue ifrs:ProfitLossBeforeTax ifrs:MinimumFinanceLeasePaymentsPayable
Application in Machine Translation minimum finance lease payments receivable Google-Translate:   Minimum finance lease payments receivable minimum  finance lease  payments receivable decompose : IFRS,  sapTerm,   googleDefine mindest  Finanzierungsleasing  Zahlungen  Forderungen translate parts: IATE,  DBPedia,   leo reconstruct Mindestfinanzierungsleasingzahlungsforderungen Google-Translate:   Minimum Leasingzahlungen Forderungen Official IFRS:   Im Rahmen von Finanzierungs-Leasingverhältnissen zu erhaltende Mindestzahlungen
Application in Information Extraction (IE) linguistic analysis payments received receivables :MinimumFinanceLeasePaymentsReceivable rdfs:subClassOf xbrli: monetaryItemType  ; rdfs:label “Minimum finance lease payments receivable”@en . semantically lifted Minimum  finance lease  payments  receivable term analysis
Ongoing and Future Work ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

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Semantic, terminological and linguistic analysis of xbrl

  • 1.
  • 2.
  • 3.
  • 4. Preliminary Terminological Findings Terminology (SAPTerm) Domain Related Dictionary (WordNet) Domain Independent XBRL (IFRS) Domain Specific
  • 5. Breaking down complexity Semantic Terminological Linguistic Three-faceted enrichment of terms Semantic Enhancement Term decomposition Linguistic Enrichment
  • 6. XBRL – Semantic Analysis
  • 7. XBRL – Semantic Analysis
  • 8. XBRL – Semantic Analysis “ Enhance semantics to facilitate translation and information extraction.”
  • 9. XBRL – Terminological Analysis Minimum finance lease payments receivable, at present value Domain Independent googleDefine:Finance_lease Domain Specific Domain Related Domain Independent sapTerm:payments ifrs:MinimumFinanceLeasePaymentsReceivable ifrs:MinimumFinanceLeasePaymentsReceivableAtPresentValue Domain Related Domain Specific googleDefine:leasePayments Domain Independent
  • 10. XBRL – Linguistic Analysis Financial text “… lease payment …” XBRL term minimum finance lease payments receivable Simple linguistic transformation
  • 11. XBRL – Linguistic Analysis “… received minimum finance lease payments …” Financial text minimum finance lease payments receivable XBRL term Complex linguistic transformation
  • 12.
  • 13. Application in Machine Translation minimum finance lease payments receivable Google-Translate: Minimum finance lease payments receivable minimum finance lease payments receivable decompose : IFRS, sapTerm, googleDefine mindest Finanzierungsleasing Zahlungen Forderungen translate parts: IATE, DBPedia, leo reconstruct Mindestfinanzierungsleasingzahlungsforderungen Google-Translate: Minimum Leasingzahlungen Forderungen Official IFRS: Im Rahmen von Finanzierungs-Leasingverhältnissen zu erhaltende Mindestzahlungen
  • 14. Application in Information Extraction (IE) linguistic analysis payments received receivables :MinimumFinanceLeasePaymentsReceivable rdfs:subClassOf xbrli: monetaryItemType ; rdfs:label “Minimum finance lease payments receivable”@en . semantically lifted Minimum finance lease payments receivable term analysis
  • 15.

Hinweis der Redaktion

  1. Agreed standard IN finance reporting Markup in XML
  2. 3 aspects -> Semantic contribution: from XML to RDF, find semantic structure -> Terminology analysis further enhances the structure by finding embedded terms => Explain each of ASPECT of the analysis in greater detail
  3. XBRL rich in semantics BUT implicit cannot easily be lifted to RDF -> we need a semantic analysis
  4. The term from before BUT in news text…
  5. you will not find this term but sub terms