TR1-08 Global Common Document Taxonomy: A Filing Help

Presenter: Iñaki Vázquez

The DGI taxonomy (‘Data of General Identification’) has been created by a working group that is composed of the leading Spanish supervisors, disseminators of information, and a number of the major Spanish technology companies, to report general data about the entity that fills in the report and information about the report itself, all of which are not strictly financial concepts. The main object of the taxonomy is twofold: One, to report non-financial business information identifying entities using a varied range of information, and two, to report documentation information on the XBRL report itself, such as who wrote the document. Therefore the taxonomy is defined as a bilingual data dictionary that can be used to construct XBRL reports expressing information to report information that reflects the identification structures of companies and presented documents. The identification information of companies is varied in nature, because it has to be equally able to describe a business group or a business company, an individual enterprise or a self-employed businessperson. Depending on individual cases, this information may be enriched by the possibility of adding other, additional structured information, which has also been defined. This variety of structure types means that the taxonomy is a general-purpose taxonomy. It provides the definition of the information structures, and those blocks that are necessary in each type of report may be selected from among the information structures. Its wide character, modularity and bilingual labels, as well as its acknowledgement by XBRL International, allows its use in other European or Latin-American Countries. So, the future use of the DGI taxonomy pursues a two-pronged objective: to be used in itself as a source of general entity information and to be used as a necessary complement to any other taxonomies that are developed in any country.

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