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#5 EBA Filing Rules
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John Nordberg committed Apr 28, 2024
1 parent 63188a0 commit 578a9bd
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18 changes: 17 additions & 1 deletion eba.xslt
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xmlns:xlink="http://www.w3.org/1999/xlink"
xmlns:eba_met="http://www.eba.europa.eu/xbrl/crr/dict/met"
xmlns:eba_typ="http://www.eba.europa.eu/xbrl/crr/dict/typ"
exclude-result-prefixes="my xbrli xbrldi link find xsi xi xlink eba_met eba_typ"
xmlns:utr="http://www.xbrl.org/2009/utr"
exclude-result-prefixes="my xbrli xbrldi link find xsi xi xlink eba_met eba_typ utr"
extension-element-prefixes="func str exsl my">

<xsl:output indent="yes" method="xml" omit-xml-declaration="yes" />
<xsl:variable name="eeacountrycodes" select="document('lookup/eea-countries.xml')/codes/code" />
<xsl:variable name="countrycodes" select="document('lookup/iso-3166-1.xml')/codes/code" />
<xsl:variable name="entrypoints"
select="document('lookup/eba-entrypoints.xml')/entrypoints/entrypoint" />
<xsl:variable name="units" select="document('lookup/utr.xml')/utr:utr/utr:units/utr:unit/utr:unitId" />
<xsl:include href="common.xslt" />

<xsl:variable name="ebavalidations" select="document('lookup/eba-filing-rules.xml')" />
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<xsl:with-param name="code" select="'1.5.b'" />
<xsl:with-param name="context" select="$href" />
</xsl:call-template>
<xsl:call-template name="EBAError">
<xsl:with-param name="code" select="'1.11'" />
<xsl:with-param name="context" select="$href" />
</xsl:call-template>
</xsl:if>
</xsl:template>

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<xsl:with-param name="context" select="$measure|@id|$matches/@id" />
</xsl:call-template>
</xsl:if>
<xsl:apply-templates />
</xsl:template>

<xsl:template match="/xbrli:xbrl/xbrli:unit/xbrli:measure">
<xsl:if test="not($units[. = substring-after(current(),':')])">
<xsl:call-template name="EBAError">
<xsl:with-param name="code" select="'2.23'" />
<xsl:with-param name="context" select=".|@*" />
</xsl:call-template>
</xsl:if>
</xsl:template>

<xsl:template match="/xbrli:xbrl/xbrli:unit[not(/xbrli:xbrl/eba_met:*[@unitRef=current()/@id])]">
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45 changes: 42 additions & 3 deletions lookup/eba-filing-rules.xml
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Expand Up @@ -33,13 +33,15 @@
<control>he context referenced by the filing indicator elements MUST NOT contain
xbrli:segment or xbrli:scenario elements.</control>
</rule>

<rule>
<error_code>1.6.1</error_code>
<error_message>duplicateFilingIndicator</error_message>
<severity>ERROR</severity>
<control>XBRL reports MUST contain only one filing indicator element for a given reporting
unit ("template").</control>
</rule>

<rule>
<error_code>1.6.2</error_code>
<error_message>filingIndicatorInMultipleTuples</error_message>
Expand Down Expand Up @@ -70,7 +72,12 @@

<!-- 1.10 requires content validations -->

<!-- 1.11 requires lookup/taxonomy -->
<rule>
<error_code>1.11</error_code>
<error_message>inappropriateSchemaRef</error_message>
<severity>ERROR</severity>
<control>xBRL-XML reports MUST reference only a XSD entry point specified by the supervisor (i.e. reporters MUST NOT reference their own extension taxonomies).</control>
</rule>

<!-- 1.12 requires information outside the report -->

Expand All @@ -82,31 +89,36 @@
<severity>ERROR</severity>
<control>@xsd:schemaLocation or @xsd:noNamespaceSchemaLocation MUST NOT be used.</control>
</rule>

<rule>
<error_code>1.14.b</error_code>
<error_message>noNamespaceSchemaLocationAttributeUsed</error_message>
<severity>ERROR</severity>
<control>@xsd:schemaLocation or @xsd:noNamespaceSchemaLocation MUST NOT be used.</control>
</rule>

<rule>
<error_code>1.15</error_code>
<error_message>xIncludeUsed</error_message>
<severity>ERROR</severity>
<control>XBRL reports MUST NOT use the XInclude specification (xi:include element).</control>
</rule>

<rule>
<error_code>2.2</error_code>
<error_message>inappropriateSchemaRef</error_message>
<severity>ERROR</severity>
<control>The link:schemaRef element in submitted reports MUST resolve to the full published
xsd entry point URL (absolute URL).</control>
</rule>

<rule>
<error_code>2.3</error_code>
<error_message>multipleSchemaRefs</error_message>
<severity>ERROR</severity>
<control>Any xBRL-XML report MUST contain only one xbrli:xbrl/link:schemaRef element.</control>
</rule>

<rule>
<error_code>2.4</error_code>
<error_message>linkbaseRefUsed</error_message>
Expand All @@ -115,20 +127,23 @@
link:schemaRef element. The element link:linkbaseRef MUST NOT be used in any report
document.</control>
</rule>

<rule>
<error_code>2.5</error_code>
<error_message>CommentsAreIgnored</error_message>
<severity>WARNING</severity>
<control>Relevant business data MUST only be contained in contexts, units, schemaRef and
facts. A comment MUST not have any impact on the content of a report.</control>
</rule>

<rule>
<error_code>2.25</error_code>
<error_message>xbrlFootnotesAreIgnored</error_message>
<severity>WARNING</severity>
<control>Relevant business data MUST only be contained in contexts, units, schemaRef and
facts. A footnote MUST not have any impact on the regulatory content of a report.</control>
</rule>

<rule>
<error_code>2.26</error_code>
<error_message>missingOrIncorrectSoftwareInformation</error_message>
Expand All @@ -139,24 +154,28 @@
&lt;?instance-generator&gt; instructions and the variables: id, version and
creationdate.</control>
</rule>

<rule>
<error_code>2.6.a</error_code>
<error_message>noSemanticsinID:</error_message>
<error_message>noSemanticsinID</error_message>
<severity>WARNING</severity>
<control>Semantics SHOULD NOT be expressed in the xbrli:context/@id attribute.</control>
</rule>

<rule>
<error_code>2.6.b</error_code>
<error_message>longXmlIdAttribute</error_message>
<severity>WARNING</severity>
<control>The values of each @id attribute SHOULD not be excessively long.</control>
</rule>

<rule>
<error_code>2.7.a</error_code>
<error_message>unusedContext</error_message>
<severity>WARNING</severity>
<control>Unused xbrli:context nodes SHOULD NOT be present in the report.</control>
</rule>

<rule>
<error_code>2.7.b</error_code>
<error_message>duplicateContext</error_message>
Expand All @@ -178,44 +197,51 @@
<control>All xbrli:identifier content and @scheme attributes in an report MUST be identical.
[EFM13, p. 6-8]</control>
</rule>

<rule>
<error_code>2.10.a</error_code>
<error_message>periodWithTimeContent</error_message>
<severity>ERROR</severity>
<control>All xbrli:period date elements MUST be valid against the xs:date data type, and
reported without a timezone. [GFM11, p. 16]</control>
</rule>

<rule>
<error_code>2.10.b</error_code>
<error_message>periodWithTimezone</error_message>
<severity>ERROR</severity>
<control>All xbrli:period date elements MUST be valid against the xs:date data type, and
reported without a timezone. [GFM11, p. 16]</control>
</rule>

<rule>
<error_code>2.11</error_code>
<error_message>foreverUsed</error_message>
<severity>ERROR</severity>
<control>The element 'xbrli:forever' MUST NOT be used. [GFM11, p. 19]</control>
</rule>

<rule>
<error_code>2.13.a</error_code>
<error_message>multiplePeriodsUsed</error_message>
<severity>ERROR</severity>
<control>All xbrl periods in a XBRL report MUST refer to the (same) reference date instant.</control>
</rule>

<rule>
<error_code>2.13.b</error_code>
<error_message>nonInstantPeriodUsed</error_message>
<severity>ERROR</severity>
<control>All xbrl periods MUST be instants.</control>
</rule>

<rule>
<error_code>2.14</error_code>
<error_message>segmentUsed</error_message>
<severity>ERROR</severity>
<control>xbrli:segment elements MUST NOT be used.</control>
</rule>

<rule>
<error_code>2.15</error_code>
<error_message>scenarioContainsNonDimensionContent</error_message>
Expand All @@ -224,59 +250,72 @@
only be one or more xbrldi:explicitMember and/or xbrldi:typedMember elements, and MUST
NOT contain any other content. [EFM13, p. 6-8]</control>
</rule>

<rule>
<error_code>2.16</error_code>
<error_message>duplicateFactXBRL-XML</error_message>
<severity>ERROR</severity>
<control>XBRL-XML reports MUST NOT contain duplicate business facts. [EFM13, p. 6-10]</control>
</rule>

<rule>
<error_code>2.16.1</error_code>
<error_message>factsDifferingOnlyByUnit</error_message>
<severity>ERROR</severity>
<control>XBRL reports MUST NOT contain business facts which would be duplicates were their
units not different</control>
</rule>

<rule>
<error_code>2.17</error_code>
<error_message>precisionUsed</error_message>
<severity>ERROR</severity>
<control>@decimals MUST be used as the only means for expressing precision on a fact.
[EFM13,p. 6-12]</control>
</rule>

<rule>
<error_code>2.18.a</error_code>
<error_message>missingDecimalsAttribute</error_message>
<severity>ERROR</severity>
<control>The accuracy of a numeric fact MUST be expressed using @decimals</control>
</rule>

<rule>
<error_code>2.19.a</error_code>
<error_message>nilUsed</error_message>
<severity>ERROR</severity>
<control>The @xsi:nil attribute MUST NOT be used for facts in the report.</control>
</rule>

<rule>
<error_code>2.19.b</error_code>
<error_message>emptyUsed</error_message>
<severity>ERROR</severity>
<control>For string type metric, the empty string MUST NOT be reported.</control>
</rule>

<rule>
<error_code>2.21</error_code>
<error_message>duplicateUnit</error_message>
<severity>WARNING</severity>
<control>An XBRL report SHOULD NOT, in general, contain duplicated units, unless required
for technical reasons, e.g. to support XBRL streaming.</control>
</rule>

<rule>
<error_code>2.22</error_code>
<error_message>unusedUnit</error_message>
<severity>WARNING</severity>
<control>An XBRL report SHOULD NOT contain unused xbrli:unit nodes.</control>
</rule>

<!-- 2.23 requires external lookup -->
<rule>
<error_code>2.23</error_code>
<error_message>nonUtrUnit</error_message>
<severity>ERROR</severity>
<control>xbrli:unit children MUST refer to the XBRL International Unit Type Registry (UTR). [EFM13,p. 6-17]</control>
</rule>

<!-- 2.24 unclear -->

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