XBRL-FORMULA-LINKBASE

XBRL XPath validation rules.

Definition

Formula 1.0 (published June 2009) includes variable sets, value assertions, existence assertions, consistency assertions. Enables coding e.g.: Total Assets = Total Liabilities + Total Equity. Massively used by EBA for ~3000 formula assertions in FINREP/COREP. Conditional validation of ESEF filings.

Origin

Formula 1.0 published 22 June 2009 by XBRL International.

Example in context

The EBA publishes a Formula Linkbase file with assertions for each FINREP release ; the bank tool must validate them all before filing.

Related terms

• FINREP — heavy user.