Reporting Accuracy Rules in the Mapping File

This accuracy rule enables you to author the mapping file which in turn declares either conditional or unconditional declaration of accuracy for the mapping rules that translate source values into XBRL mapped values. A Mapping Rule may be assigned more than one accuracy rule if one needs to be selected conditionally depending on information available at the time of publishing. An accuracy rule can be any expression that adheres to the constraints of the Mapping File Expression Language.

Setting of Decimal Accuracy Rules in the Mapping File

You must understand the following rules in the mapping file:

  • In the Mapping File, check if the Row Decimals column had the XBRL Decimals entry, else check if there is any section-specific data-type accuracy rule, for example: ${map.accuracy.monetary} = … that matches the fact data type

  • If not then, check if there is any global data-type accuracy rule, for example: ${map.accuracy.monetary} = … that matches the fact data type.

  • If not then, you can use the application scope rule for those data types defined for the application scope (monetary, pure, integer).

Note:

If nothing is defined in the mapping file for a monetary fact and there is no mapping file row entry to the decimals column, the application scope monetary Decimals setting will be used.

In the Mapping File, you can define the accuracy rules in three sections:

  • Application Scope—Application scope accuracy rules are defined as part of default use of HVX or overridden by the System Administrator in mappingTool.properties file in the DiscMan Server.

    Note:

    In Disclosure Management Release 11.1.2.3.810, the EIOPA filing guideline defines that assignment of @decimals to a mapped value is based on schedule by schedule basis.

  • Global Scope—Global scope accuracy rules are defined in the global section of the Mapping File, which are located at the top of the Mapping File.

  • Sectional Scope—Sectional scope accuracy rules are defined anywhere in the section. In the mapping file, you must always define the accuracy rules at the top of a section.

Satisfying the EIOPA requirements

This section describes the accuracy rules for the following data type values:

  • Monetary

  • Integer

  • Percentage or Ratio

Monetary Values—describes assignment of accuracy rules to mapped monetary values.

Schedule(s)Mapped Value TypeRequirementAccuracy Rule(s)
S.06.02, SE.06.02, S.08.01, S.08.02,S.11.01 and E.01.01 Monetary@decimals >= 2In each section, define a sectional variable ${map.accuracy.monetary} For example: ${map.accuracy.monetary} := ‘2’ For every metric M that extends type xbrli:monetaryItemType in each section, the software will apply ${map.value.monetary} accuracy rule to M such that value V will be declared with accuracy 2.
All other schedules Monetary >100000000Define a global variable ${MonetaryAccuracy1} For example: ${MonetaryAccuracy1} := If(“${map.value} gt ‘100000000’”, -4).
 Monetary>=1000000 and < 100000000Define a global variable ${MonetaryAccuracy2} For example: ${MonetaryAccuracy2} := If(“(${map.value} >= ‘1000000’) and (${map.value} < ‘100000000”), “-3”).
 Monetary>=1000 and < 1000 000 Define a global variable ${MonetaryAccuracy3} For example: ${MonetaryAccuracy3} := If(“(${map.value} gte ‘1000’) and (${map.value} lt ‘100000”), “-2”).
 Monetary>= 0 and < 1000 Define a global variable ${MonetaryAccuracy4} For example: ${MonetaryAccuracy4} := If(“(${map.value} gte ‘0’) and (${map.value} lt ‘1000”),” -2”).

Integer Values—describes assignment of accuracy rules to mapped integer values.

Schedule(s)Mapped Value TypeRequirementAccuracy Rule(s)
All schedulesInteger@decimals = 0Define a global variable ${map.accuracy.integer} For example: ${map.accuracy.integer} := ‘0’.

Percentage or Ratio—describes assignment of accuracy rules to mapped percentage or ratio values.

Schedule(s)Mapped Value TypeRequirementAccuracy Rule(s)
All schedulesPercentage or Decimal @decimals = 4 Define two global variables ${map.accuracy.pure} For example: ${map.accuracy.pure} := ‘4’.

All other Data Types—describes assignment of accuracy rules to mapped values of an unknown data type

Schedule(s)Mapped Value TypeRequirementAccuracy Rule(s)
All schedulesData Types not outlined in EIOPA Filing GuidelineUnknownDefine a global variable ${map.accuracy.[datatype]} For example: ${map.accuracy. [datatype]} := [n] Where [n] := [-15,15] or INF.