ISO 5116-3:2021

INTERNATIONAL ISO
STANDARD 5116-3
First edition
2021-07
Improving transparency in
financial and business reporting —
Harmonization topics —
Part 3:
Mapping between DPM and MDM
Reference number
©
ISO 2021
© ISO 2021
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ii © ISO 2021 – All rights reserved

Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Introduction to the Multidimensional Data Model . 1
5 Preconditions on mapping . 2
5.1 Types of Database Management Sytems (DBMSs) . 2
5.2 Fundamental choices . 3
5.3 Fact definitions: presentation vs DPM . 5
5.4 Storing native XBRL facts . 6
5.5 Dimension/defaultMember . 7
5.6 Options . 8
5.7 Versioning. 8
5.8 Changes on fact values. 8
6 Definitions . 8
7 Mapping from Data Point Model to Multidimensional Data Model .9
7.1 General .10
7.2 Framework .11
7.3 Taxonomy .12
7.4 Dimensions .14
7.5 Context .19
7.6 Primary Items .21
7.7 Fact table or Data points .23
7.8 Summary .24
8 Metamodel defined by the EBA (FINREP and COREP) mapped to MDM .26
8.1 General .26
8.2 Creation of the structure and load of the DPM from the EBA in a RDBMS .27
8.3 Loading DPM_ROLAP from DPM_EBA .27
9 Implementation of the DPM in the MDM using the design ROLAP .34
9.1 General .34
9.2 Structure ROLAP .34
9.3 Creation of the infrastructure through MS SQL Server .34
10 DPM of FINREP 2012 in the MDM using the design ROLAP .38
10.1 General .38
10.2 DPM of FINREP 2012 .39
11 DPM of the first prototype of Solvency II in the MDM using the design ROLAP .47
11.1 General .47
11.2 DPM of the prototype .47
Bibliography .51
Foreword
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This document was prepared by the European Committee for Standardization (CEN) (as CWA
XBRL 005) and was adopted with the following modifications by Technical Committee ISO/TC 68,
Financial services, Subcommittee SC 9, Information exchange for financial services.
— Clause 2, Normative references, added;
— minor editorial changes.
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iv © ISO 2021 – All rights reserved

Introduction
0.1 General
This document aims to provide an introduction to the topic of creating a conceptual model for storing
multidimensional data which is received as XBRL instances that follow the rules defined by European
taxonomies published by the European Banking Authority (EBA) or by the European Insurance and
Occupational Pensions Authority (EIOPA).
Disclaimer: The Multidimensional Data Model (MDM) presented in this document is intended to be a
starting point for a subsequent modelling process to be adjusted and extended to specific analytical
or transactional needs. It solely refers to the concepts of Data Point Model (DPM) and European XBRL
Taxonomy Architecture (EXTA), which build the basis of European supervisory reporting.
The structure of the data model is based on meta classes, introduced in part 1 and 4 of the CWA1
[26]
document . The data model represents a relational model using Relational Online Analytical
Processing (ROLAP). In this document UML data structures of a DPM are used because its comprehension
will be easier. With the UML class model representing the description of the European filing rules, this
document visualizes the mapping between UML meta classes and their correspondence in the form of
database tables in the MDM.
This document consists of eight sections, save the bibliography. Section one explains working with
a Multidimensional Data Model as a step towards working with the Relational Data Model. Section
two makes a study of the architecture of XBRL, the databases and their aims, requirements and
preconditions in catering for XBRL. Section three defines the conditions used for mapping from DPM to
MDM. Section four is detailing point by point the mapping. Section five shows the metamodel defined by
the European Banking Authority (EBA) through the FINREP (Financial Report) and COREP (Common
Solvency Report) taxonomies and its mapping into MDM. Section six displays the MDM implemented in
a relational database. Sections seven and eight show two implementation examples.
0.2 Objective
The objective of this sample MDM is to provide a starting point into the topic of mapping DPM and XBRL
instance structures into a multidimensional database. Based on an easily comprehensible example,
more complex issues are addressed that would need to be taken into account by defining an MDM for
production use.
0.3 Target audience
This document is aimed at users of European supervisory taxonomies that have the need to store
reporting data based on these data definitions and to retrieve them for analytical or transactional
purposes. Database experts should get detailed information about the specifics to be taken into account
when modelling multidimensional database structures for storing supervisory data based on XBRL.
Therefore, the audience of this document might be financial or economic institutions, agencies or
universities with the intention to provide micro or macro prudential analysis on supervisory data.
0.4 Relationship to other work
The reader of this document is expected to be familiar with the principles of data modelling, having
a thorough understanding of the concept of DPM as well as basic knowledge of XBRL. The reader is
also expected to have knowledge in creating conceptual models for relational and multidimensional
databases.
INTERNATIONAL STANDARD I
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