SAP Disclosure Management Document Version: 10.0 SP SAP Taxonomy Designer

Transcription

1 SAP Disclosure Management Document Version: 10.0 SP

2 Table of Contents 1 What is the Taxonomy Designer? Taxonomy Designer Features Using the Taxonomy Designer Interface Workspace Menus File Menu View Menu Tools Menu Windows Menu Keyboard Shortcuts Icons Views DTS View View Synchronization Properties Context Menus Viewing Console Messages Viewing Messages Using Search User Preferences Working with Files in Taxonomy Designer Opening Files on Your Computer Opening Files from the Web or a WebDAV Server Reopening Recently-Opened Files Attaching Files Referencing Files Saving Modified Files Configuring a Proxy Server About the Web Cache Creating Extension Taxonomies Understanding Extension Taxonomies Creating an Extension Taxonomy Using the Wizard Authoring a Taxonomy Understanding the Taxonomy Design Process Creating a New Taxonomy Creating an Extended Link SAP AG or an SAP affiliate company. All rights reserved. Table of Contents

3 5.4 Creating a Root Concept Defining Concepts About Concept Fields About Fact Fields Hiding or Deleting Concepts Defining Tuples Creating Labels Using Drag and Drop Generating Linkbases Creating Instance Documents Understanding Instance Documents Creating a New Instance Document Opening an Instance Document Understanding Properties Extended Link Properties Concept Properties Tuples Properties Command Reference Menus Standard Windows Keyboard Shortcuts Available in Taxonomy Designer Toolbars Context Menus Important Disclaimers on Legal Aspects Table of Contents 2014 SAP AG or an SAP affiliate company. All rights reserved. 3

4 1 What is the Taxonomy Designer? Taxonomy Designer supports the task of creating and editing XBRL taxonomies and instance documents. Taxonomy Designer supports the taxonomist or XBRL taxonomy author by providing extensive features to create and extend taxonomies. Instance documents can also be created to test taxonomies. Taxonomy Designer offers two different modes of creating the XBRL files: 1. Entry-based: The taxonomist creates a taxonomy step by step, which gives comprehensive control over the created XBRL taxonomy. 2. Wizard-based: The taxonomist uses a wizard to create a taxonomy. The wizard makes use of conventions and prepared import files to generate extension taxonomy files that can be customized. The wizard supports FASB/US GAAP and IFRS filers. 1.1 Taxonomy Designer Features Taxonomy Designer includes a suite of robust creation, editing, mapping, validation, analysis, and reporting tools for managing complex taxonomies, both with single and in-reference taxonomy usage patterns and validation capabilities. Taxonomy Designer provides the fundamental and comprehensive functionality required to create, exchange, consume, and manage large numbers of XBRL instance documents and taxonomies. Core fundamental features include: Complete support for XBRL 2.1, as well as for XBRL legacy versions (2.0, 2.0a, and 1.0). A fully-conforming XBRL processor, as defined by XBRL 2.1 specification, passing the 275 tests within XBRL International Specification 2.1 conformance suite. Support for the Financial Reporting Taxonomies Architecture 1.0 best practices for building financial reporting taxonomies or any taxonomy, which chooses to follow this architecture recommendation. The ability to create and edit sophisticated taxonomies, such as the International Financial Reporting Standards (IFRS) and United States Financial Reporting (USFR) frameworks. Integrated instance document creation, taxonomy creation and extension, and validation environments enabling the creation and management of robust extension taxonomies, leveraging the full power of the extensibility aspect of XBRL. The ability to create, edit, and read XBRL instance documents and taxonomies. The ability to edit taxonomies and instance documents simultaneously. XML Schema 2.1, XBRL, and best practices validation to ensure the documents and data you are reading are proper XBRL and follow the business rules of your organization or domain and best practices for working with XBRL. Creation and execution of business rules (semantic validation) to ensure the data you are creating or consuming are valid. Robust mapping, import, and export functionality to migrate your source data into XBRL, and then back into your applications format. Productivity features and tools to help navigate through and effectively manage and edit large element taxonomies SAP AG or an SAP affiliate company. All rights reserved. What is the Taxonomy Designer?

5 2 Using the Taxonomy Designer Interface The Taxonomy Designer application is a Microsoft Windows-based tool for creating XBRL taxonomies and related files. Taxonomists can use its graphical user interface to create and manipulate XBRL taxonomies and instance documents. 2.1 Workspace The Taxonomy Designer workspace is divided into three main areas: Menu bar Toolbars Content areas or panes Panes can be rearranged by the user to suit their preferences. Sample Taxonomy Editing Session Workspace A taxonomy editing session can have a workspace layout organizing panes into groups. Panes can be resized or floated to best suit the workspace you would like to create. For example, you could have the Presentation view and the Dimension view in one tab group, the Calculation view in a separate group, the Properties and DTS views in a tab group, and theconcept, Messages, and Find Results in another tab group. Sample Instance Document Editing Session Workspace An instance document editing session can have a workspace layout that includes the Presentation view, the Instance Grid, the DTS view, and the Concept details in a tab group with Messages and Find Results. 2.2 Menus The menus in Taxonomy Designer contain both familiar and specialized commands. Some menus and commands are available only in certain circumstances. Taxonomy Designer provides the following menus: File menu Provides access to features related to files and discoverable taxonomy set (DTS) operations, see File Menu [page 6] View menu Provides access to the features related to various panes such as the linkbase information windows or property windows, which can be opened in the workspace, see View Menu [page 7] Using the Taxonomy Designer Interface 2014 SAP AG or an SAP affiliate company. All rights reserved. 5

6 Tools menu Provides access to the features related to wizards, validation, server access, and preferences, see Tools Menu [page 7] Windows menu Provides access to the windows currently open in your workspace, see Windows Menu [page 8] Help menu Provides information about the software File Menu The File menu contains the following commands, used for manipulating files and the discoverable taxonomy set (DTS): New Taxonomy: Create a new XBRL taxonomy. New Instance of Taxonomy from File: Create a new XBRL instance document referencing a local file system taxonomy. New Instance of Taxonomy from Web: Create a new instance document referencing a remote taxonomy (using the Web or a WebDAV server). New Edgar Extension Taxonomy: Create a new EDGAR extension taxonomy using the Extension Taxonomy Wizard. Open File: Open an XBRL document from the local computer or mapped network drive. Open Web: Open an XBRL document file from the Internet or a WebDAV server. Attach File: Attach an XBRL document such as a label or formula linkbase to the loaded taxonomy temporarily for use during this session from a local file. Attach Folder: Attach an XBRL document to the loaded taxonomy temporarily for use during this session from a network folder Attach Web: Attach an XBRL document to the loaded taxonomy temporarily for use during this session from the Web (Internet or WebDAV server). Reference from Instance (File or Web): From this taxonomy, reference a specified XBRL document (creates a permanent reference in the schema). Add the taxonomy schema references to the loaded DTS based upon the schemas referenced in the instance document on the local computer or the Web (Internet or WebDAV server). Reference from Taxonomy (File or Web): From this taxonomy, reference a specified XBRL document (creates a permanent reference in the schema) on the Web (Internet or WebDAV server). Import: Import allows the import of taxonomy, instance, or linkbase elements from various file types. You must open an XBRL document before importing another file. Export: After you have created an XBRL document, the Export DTS dialog box allows export of parts of the DTS components to various formats. Close: Close all files associated with the selected taxonomy. If you have more than one taxonomy open, you have to close each one individually using the Close command. Save: Write all open files to disk. If the files have not been saved before, a Save Files dialog box opens. Save As: Opens the Save Files dialog box so you can save open files to an alternative location or with different options. Recent Open: Provides a list of files you have recently opened for quicker selection. Recent Attach: Provides a list of files you have recently attached for quicker selection. Exit: Close Taxonomy Designer SAP AG or an SAP affiliate company. All rights reserved. Using the Taxonomy Designer Interface

7 2.2.2 View Menu The View menu is only active after you have created or opened a taxonomy or instance document. Once you have created or loaded an XBRL document, depending on the properties of those files, more choices are available on the View menu. Add Tree View (Presentation, Calculation, Dimensions, Tuples, DTS): Adds a tree-type view of the selected type. Add Tree View (Other Relations): Opens a dialog box where you can choose the arcrole for the tree view display. Add Grid View (Presentation, Calculation, Dimensions, Concepts, Instance, Instance Multi-Dimensional, Formula Compiled, Formula Arcs Resources, Formula Aspects, Formula Editor): Adds a grid-type view of the selected type. Add Grid View (Other Relations): Opens a dialog box where you can choose the arcrole for the grid view display. XML: When a document is selected from the DTS View, View XML shows the XML for the entire document. When a concept is selected, the View XML command will goes to the definition of that concept in the schema. Toggle View Sync: Selecting this option causes the application to keep views in sync, moving the selection to the highlighted concept in other panes Tools Menu The Tools menu provides a selection of commands that can be run against documents and helps you configure the application. SEC No Checks: Build the taxonomy without checking for compliance with the EDGAR Filing Manual. SEC EX-100 Checks: Build the taxonomy with automatic checking for reference to a US GAAP taxonomy and compliance with the EX-100 EDGAR Filing Manual Chapter 5 rules (voluntary filers). SEC EX-101 Checks: Build the taxonomy with automatic checking for reference to a US GAAP taxonomy and compliance with the EX-100 EDGAR Filing Manual Chapter 6 standards (mandatory filers). Validate XBRL: Checks that the XBRL document is XML and XBRL compliant. Validate Calculations: Executes XBRL Calculations on an XBRL instance document ensuring that the data reported is consistent. Validate Formulas: Validates that the XBRL formulas are well formed and the associated XBRL is valid. Generate Sample Instance: Creates a sample instance document from the taxonomy that is currently open. Generate Linkbases XBRL-US, Generate Calculation Linkbase: Creates a calculation linkbase based upon the XBRL presentation view. Generate Linkbases XBRL-US, Generate Dimension Linkbase: Creates a dimension linkbase based upon the XBRL presentation view, inferring the necessary hypercubes, dimensions, and dimensional members. Wizards Edgar Extension Taxonomy: Opens the EDGAR Extension Taxonomy wizard to walk through the workflow of creating a taxonomy extension, see Creating an Extension Taxonomy Using the Wizard [page 27]. Web Cache Work Offline: The application does not attempt to refresh Web-linked files. If a file is available in the Web cache it is used. Web Cache Explore: Opens the application's Web cache directory in a Windows Explorer window. Web Cache Clear: Deletes all files from the Web cache directory. Using the Taxonomy Designer Interface 2014 SAP AG or an SAP affiliate company. All rights reserved. 7

8 Proxy Server: Configure proxy server address, port, username, and password, see Configuring a Proxy Server [page 23]. You can easily save all local and WebDAV-based files in the taxonomy by choosing All writable files in the Save DTS Files dialog box. This selects all writable files in the files list. See Configuring a Proxy Server [page 23]. Preferences: Configure user preferences and available elements in taxonomies and instance documents. See User Preferences [page 14] Windows Menu The Windows menu is an alternate way to select one of the windows that is open in the interface. <WindowName - <prefix>>: The Windows menu lists each pane that is currently open in the interface. 2.3 Keyboard Shortcuts The following standard Windows keyboard shortcuts are available in Taxonomy Designer. Shortcut CTRL + N CTRL + O ALT + SHIFT + O CTRL + F CTRL + P CTRL + W CTRL + S ALT + F4 F1 Command Create a new taxonomy. Open a file from the local file system. Open a file from the Web or a WebDAV server. Find text within the current pane. Print (print dialog varies based on taxonomy or instance view that has the current focus). Close a file. Save a file. Exit application. Open online Help. 2.4 Icons Icons show you the data type of taxonomy concepts in a graphical form. Some icons are context-specific and do not always appear. The following table provides an overview of the icons used for Taxonomy Designer SAP AG or an SAP affiliate company. All rights reserved. Using the Taxonomy Designer Interface

9 Icon Label Functionality Commands Application icons appear in windows and dialog boxes Close Closes the window or dialog box Delete Deletes the selected item(s); used to delete Extended Roles Ellipsis Opens a secondary dialog box for further selections Go New In the Web dialog box, executes the selected command or acts on selections Creates a new XBRL document Open a file or folder Opens a Windows Explorer window Open WebDAV server interface Plus Opens the WebDAV server interface Adds the selected item Prohibited Scroll tabs The drag and drop operation that you are attempting is not permitted Use to navigate through screens Taxonomy validation Execute the taxonomy validation command Preferences Opens user's application preferences Validate Execute the validation command, which executes XML, and XBRL validation. Concept Type See Concept Properties [page 46] Abstract Dimension Hypercube Tuple A grouping of non-reportable, intangible concepts A dimension-based concept A hypercube-based concept A tuple-based concept Concept Data Type See Concept Properties [page 46] Base 64 Boolean Byte A base 64-based concept Concept fact value must be true or false (Boolean) A single byte-based concept Using the Taxonomy Designer Interface 2014 SAP AG or an SAP affiliate company. All rights reserved. 9

10 Icon Label Functionality Date and date/time Decimal Fraction Hexadecimal Integer Monetary Other Pure Qname Shares String Time Token A date or date/time-based concept A decimal-based concept A fraction-based concept A hexadecimal-based concept An integer-based concept A monetary-based concept Other A pure concept A qname (qualified XML)-based concept; qnames are used to include concept names as fact values Shares A string-based concept (text) A time-based concept A token-based concept View Icons These icons are used in tree and grid views to show the type of link or file Domain External link Linkbase URL XSD A member, acting as a default member, or domain member (used only in dimension view) Shows the root of the loaded taxonomy (with a targeted role, if applicable) A linkbase (in DTS view only) URL A schema XSD (in DTS view only) 2.5 Views The Discoverable Taxonomy Set (DTS) pane shows the relationships between elements in the taxonomy, or taxonomies that make up the discoverable taxonomy set. The default relationship view shows presentation relationships between elements in the loaded taxonomy using the standard labels for element names. You select alternate views from the View menu: SAP AG or an SAP affiliate company. All rights reserved. Using the Taxonomy Designer Interface

11 Tree view Tree (hierarchical) views include Presentation, Calculation, Dimension, Tuples, and Other Relations as defined by arcroles (role or name of an arc to express a relationship between two concepts or a concept and a resource). These views can be expanded or collapsed to show varying levels of detail. Grid views Grid (table-based) views include Presentation, Calculation, Dimensions, Other Relations (as defined by arcroles), Concepts, Instance, Instance Multidimensional, Formula Compiled, Formula Arcs Resources, Formula Aspects, and Formula Editor. Grid views show more information about selected files and elements in a concise format DTS View The Discoverable Taxonomy Schema (DTS) view shows the relationships between the taxonomy schemas, linkbases, and other related XBRL files loaded in Taxonomy Designer. Nodes in the tree can be expanded or collapsed as needed. You can use Taxonomy Designer to view the entire URI of any item listed in the DTS or to view the XML View Synchronization When you navigate through your taxonomy's elements, it is advantageous to have the information in one pane reflect the selection in another pane. For instance, if you click on a concept in Presentation view, it is helpful if the Concepts tab is updated to reflect your selection. Taxonomy Designer synchronizes views by default, but you can turn view synchronization off. To toggle the view synchronization, click View Toggle View Sync. 2.6 Properties Every element in a taxonomy or instance document has properties associated with it. The Properties view shows you the values for all assigned or required attributes for any selected element. 2.7 Context Menus To open a context menu in Taxonomy Designer, right-click in a field or pane. The context menus differ depending on the part of the interface you are currently using. Using the Taxonomy Designer Interface 2014 SAP AG or an SAP affiliate company. All rights reserved. 11

12 Pane Header Context Menu In the header for each pane, right-click to open the context menu. It offers the following functions: Menu item Floating Dockable Tabbed Auto Hide Hide Description Makes the pane float and allows you to dragged outside the main application window. Makes the pane dockable and allows you to drag it around the main application window and then drop it to dock it within the program Makes the pane tabbed and allows you to stack a pane with others Makes a floating pane hide if it is not in use; a small tab at the edge of the screen shows the hidden pane and can be clicked to reopen the pane Hides the pane; a small tab at the edge of the screen shows the pane. Click it to open the pane. Tab Context Menu On any tab, right-click to open the context menu. It offers the following functions: Menu item Close Close All But This Close All Floating Dockable Document Description Closes the pane Closes all panes except for the selected pane Closes all panes Makes the pane float; the pane can then be dragged outside the main application window Make this pane dockable; drag it around the main application window and then drop it to dock it within the program. Shows the current document 2.8 Viewing Console Messages When you work with Taxonomy Designer, the system displays status messages in the Console pane. These messages can be viewed on screen, saved to a file, or copied to the clipboard. You can also clear the console. To copy messages to the clipboard or save messages to a file 1. Go to the Console tab SAP AG or an SAP affiliate company. All rights reserved. Using the Taxonomy Designer Interface

13 2. Open the context menu in the Console pane and select Copy or Save. If you select Save, the Save as a text file dialog box opens. Browse to the desired location, enter a name for the messages text file, and choose Save. If you select Copy, the messages are copied to your clipboard. You can paste them into any other application. To clear messages from the console 1. Go to the Console tab. 2. Open the context menu in the Console pane and select Clear from the context menu. 2.9 Viewing Messages The system displays error messages in the Messages pane. These messages can be viewed on screen, saved to a file, or copied to the clipboard. You can also clear the messages. Each message includes the date/time stamp (Recorded), the URI of the message which represents an error code (Message URI), the type of error (Error Category), the Error type, and a message detailing the issue that caused the message. If localized versions of the messages are available, the messages are displayed in the language indicated by the application locale. To copy error messages to the clipboard or save error messages to a file 1. Go to the Messages tab. 2. Open the context menu in the Messages pane and select Copy or Save from the context menu. If you select Save, the Save as a text file dialog box opens. Browse to the desired location, enter a name for the messages text file and choose Save. If you select Copy, the messages are copied to your clipboard and you can paste them into any other application. To clear messages 1. Go to the Messages tab. 2. Open the context menu in the Messages pane and select Clear from the context menu. Using the Taxonomy Designer Interface 2014 SAP AG or an SAP affiliate company. All rights reserved. 13

14 2.10 Using Search You use the Search function to find a string within labels and names for all concept and relationship views or within labels, names, or values in instance documents. Especially when the discoverable taxonomy set contains many elements, this can be much faster than looking for a concept in a taxonomy view. To search for a string 1. Enter a string in the Search field (Find within labels or values). 2. Choose Find Options and select options as follows: Which elements to search: in Labels, in Names, in Values (instance documents only) Where to look: at start, anywhere What to display: show matches 3. Click Next search result (the small blue arrow to the right of the Search field). 4. Use the Find Results pane to scroll through the listing of search results. Click Next search result again to advance to the next search result, or click Previous result (the small blue arrow to the left of the Search field) to step through the search results in reverse order. To repeat an earlier search 1. Click Find Options and select options as follows: Which elements to search: in Labels, in Names, in Values (instance documents only) Where to look: at start, anywhere What to display: show history 2. Click the Search field (Find within labels or values) and select a search term from the drop-down list of previous searches. 3. Click Next search result (the small blue arrow to the right of the Search field) User Preferences You can configure many aspects of the display fields and unit types used in Taxonomy Designer using the Preferences dialog box, available on the Tools menu. Item Default language Locale Value Language for the user interface -- this defaults to the language set in Windows; changing it here does not change the operating system or other applications. Sets the language to use for XML resources (references, roles, labels, and footnotes) SAP AG or an SAP affiliate company. All rights reserved. Using the Taxonomy Designer Interface

15 Item XBRL URLs Menu Tree Control Style Instance Control Style Enabled Currency Codes Enabled Language Codes Enabled Item Types Enabled Concept Fields Enabled Fact Fields File Name Suffix Style Name Auto Update From Label Name Use Camel Case Name Capitalize First Letter Value Defines the Web menu for File Open Web shortcuts displayed after clicking the XBRL button. Controls how trees are displayed (TreeView (the default) or TreeGrid). Controls how instances are displayed (FactsGrid (the default) or MultiDimensional Grid) Select global currency codes which are permissible in instance documents and units. Sets the permitted languages to use for XML resources (references, roles, labels, and footnotes). The Locale setting determines the default. Select data types which are permitted in the taxonomy as base types and types. Select the fields which are visible in concept definitions. Select the fields which are permitted in fact definitions. Controls the suffixes that are added to taxonomy files (Classical, US GAAP, SEC, IFRS; Classical is the default) Choose whether to auto-update the taxonomy display named with the label text loaded based on locale settings; default is True. Choose whether to use camel case ("MixedCaseWithoutSpaces") in label names; default is True. Choose whether to capitalize the first letter in label names; default is True. Using the Taxonomy Designer Interface 2014 SAP AG or an SAP affiliate company. All rights reserved. 15

16 3 Working with Files in Taxonomy Designer Taxonomy Designer has many capabilities. Opening and closing files is central to all of them. You can access files on your local computer, mapped network drives, the Internet, or on a WebDAV server for which you have credentials. Taxonomy Designer caches files that you access from the Internet for quicker retrieval in the future. 3.1 Opening Files on Your Computer To open a file from your computer or a mapped network drive, use the following procedures. To open a file accessible on your network, use Windows Explorer to map a network drive to the server before using these procedures. The following types of files can be opened in Taxonomy Designer: Taxonomy (*.xsd) Linkbase (*.xml) Instance (*.xml, *.xbrl) ZIP (*.zip) - ZIP file must contain one or more of the file types on this list Edgar XFDL (*.xfd, *.frm) To open an XBRL document from a local directory 1. Click File, click Open, and then click File. 2. In the Select XBRL document to load dialog box, use the file type drop-down to select the type of file you wish to open. The default is Taxonomy (*.xsd). 3. Navigate to the desired file, and then click Open. To open a ZIP file containing an XBRL document from a local directory 1. Click File, click Open, and then click File. 2. In the Select XBRL document to load dialog box, use the file type drop-down to select the ZIP (*.zip) file type. 3. Navigate to the desired ZIP file, and then click Open. 4. In the Select XBRL document dialog box, expand the nodes on the tree and select a ZIP archive to open. Note If you have selected a file that Taxonomy Designer cannot open, Open is not available (gray). 5. Click Open SAP AG or an SAP affiliate company. All rights reserved. Working with Files in Taxonomy Designer

17 3.2 Opening Files from the Web or a WebDAV Server To open a file from the Web or a WebDAV (Web-based Distributed Authoring and Versioning extensions to the HTTP protocol) server, use the following procedures. Note Before loading a taxonomy from the Web or a WebDAV server, you might wish to first identify the taxonomy's location on the Internet. If your network configuration requires it, you may need to configure a proxy server before opening files. See Configuring a Proxy Server [page 23]. Finally, WebDAV servers with authentication configured require entry of a username and password that you can obtain from your system administrator. The following types of files can be opened in Taxonomy Designer: Taxonomy (*.xsd) Linkbase (*.xml) Instance (*.xml, *.xbrl) ZIP (*.zip) - ZIP file must contain one or more of the file types on this list Edgar XFDL (*.xfd, *.frm) To open an XBRL document from the Web 1. Click File, click Open, and then click Web. 2. In the Enter URL to browse or open dialog box, you have several choices: To browse on a Web page to find the desired file, click in the URL field and enter the page's URL. Click Go (the blue arrow) to open the Web page. Note You can use the drop-down arrow next to the URL field to select from a list of previously-accessed URLs. To open a Web-based file directly, click in the URL field, enter the file's complete URL, and the click Go (the blue arrow). To load standardized taxonomies available on the Internet, click XBRL and then navigate through the menus to find the desired field. Note The list of standardized taxonomies available through the XBRL button can be customized. See User Preferences [page 14]. If more than one XBRL document is available at the location you select, the Select XBRL document dialog box appears. Expand nodes of the tree until you find the taxonomy or other XBRL document, and then click Open. Working with Files in Taxonomy Designer 2014 SAP AG or an SAP affiliate company. All rights reserved. 17

18 To open an XBRL document from a WebDAV server 1. Click File, click Open, and then click Web. 2. In the Enter URL to browse or open dialog box, enter the WebDAV address, and then click Go (the blue arrow). You can enter a URL for an entire directory or for an individual file. 3. The WebDAV server may prompt you to enter your credentials. Enter your username and password, and then click OK. 4. If you entered an address for a directory, the browse window contains the directory structure in a Windows Explorer-type interface. Click the file you want to use. 3.3 Reopening Recently-Opened Files If you would like to work with a file that you have used before in Taxonomy Designer, you can select it from a list of recently-opened files. To open a recently-opened file 1. Click File, click Recent Open, and then click a filename in the list. 2. If you selected a file retrieved from a WebDAV server, the WebDAV server may prompt you to enter your credentials. Enter your username and password, and then click OK. 3.4 Attaching Files You can attach files such as linkbases to your taxonomy or instance document for use during a single Taxonomy Designer session. No information is added to the taxonomy for attached documents, they are merely loaded into the in-memory file set and displayed in Taxonomy Designer views for your use. If you wish to include references to other files permanently, you should reference them instead or use the Save as command to save the attached files as references. When you use the Attach command, you can specify a folder, a single file, or a file on the Web or a WebDAV server. To attach a file or folder 1. Click File, click Attach, and then point to File or Folder. 2. In the Select XBRL taxonomy or linkbase to attach dialog box, browse to the desired file or folder, select it, and then click Open SAP AG or an SAP affiliate company. All rights reserved. Working with Files in Taxonomy Designer

19 To attach a file from the Web or a WebDAV server 1. Click File, click Attach, and then point to Web. 2. In the Enter URL to browse or open dialog box, you have several choices: Click XBRL to open a tree view of standard taxonomies that are available. Navigate through the tree until you find the one you want, and then select it. Enter a Web URL in the URL field to open a Web page for browsing. Navigate to the desired file, select it, and then click Open. Enter a WebDAV address in the URL field. The server may request your credentials before attaching the file. 3.5 Referencing Files You can reference taxonomy schemas from your instance document or selected taxonomy, adding a reference statement to the loaded taxonomy. When you open the instance document or taxonomy again, all referenced schema files open, too. To add a reference to a taxonomy 1. Click File, click Reference, point to from taxonomy, and then point to File or Web. 2. If you chose File, the Select taxonomy or linkbase file to be referenced dialog box opens. Navigate to the desired file and then click Open. 3. If you chose Web, the Enter URL to browse or open dialog box appears: Click XBRL to open a tree view of standard taxonomies that are available. Navigate through the tree until you find the one you want, and then select it. Enter a Web URL in the URL field to open a Web page for browsing. Navigate to the desired file, select it, and then click Open. Enter a WebDAV address in the URL field. The server may request your credentials before attaching the file. 4. Taxonomy Designer creates an import element in your taxonomy. To add references to an instance document 1. Click File, click Reference, point to from instance, and then point to File or Web. 2. If you chose File, the Select taxonomy or linkbase file to be referenced dialog box opens. Navigate to the desired file and then click Open. 3. If you chose Web, the Enter URL to browse or open dialog box appears: Click XBRL to open a tree view of standard taxonomies that are available. Navigate through the tree until you find the one you want, and then select it. Working with Files in Taxonomy Designer 2014 SAP AG or an SAP affiliate company. All rights reserved. 19

20 Enter a Web URL in the URL field to open a Web page for browsing. Navigate to the desired file, select it, and then click Open. Enter a WebDAV address in the URL field. The server may request your credentials before attaching the file. 4. Taxonomy Designer creates an import statement in the loaded taxonomy. 3.6 Saving Modified Files If a file has been modified, you are prompted to save it if you attempt to exit Taxonomy Designer without saving first. It is best practice to periodically save modified files. To save files, follow the procedures in the following sections. Saving All Files Files in the discoverable taxonomy set can be saved locally (on your computer or a mapped network drive), to a ZIP file, or to a WebDAV server. To save all files 1. Click File, and then click Save. You are not prompted for a save location unless you have never saved the files before. 2. If you have never saved the taxonomy before, the Save DTS Files dialog box opens. Select Save Options as follows: Location to save: Local directory, ZIP file, or WebDAV directory Location to save path Which files to save: Changed files, Only extension DTS files, or All writable files Note The save options available on this list will vary depending on the files in your DTS or instance document. The individual files to include: select the files you want to save in the file list. Note If files in the file list were retrieved from the Internet, you can save them locally by editing the information in the Name field. To save an Internet-based file in the local directory specified in the location to save path, remove the URL, leaving just a filename in the Name field. Attached files: saving attached files converts them to references in your schema. System files SAP AG or an SAP affiliate company. All rights reserved. Working with Files in Taxonomy Designer

21 Suffix style: Classical (abc-presentation), us-gaap (abc-pre-date), SEC (abc-date_pre), or IFRS (pre_abc_date). 3. After selecting all desired Save options, click Save. Saving All Attached Files Files attached to your taxonomy are not part of the discoverable taxonomy set, but rather are loaded in application memory for use during a single session. You can save them along with the DTS if you want to be able to use them later. Attaching files to the DTS does not make any changes to the XBRL taxonomy or XBRL linkbase files that make up the DTS. If you want to permanently include linkbases or other taxonomies, create a reference to the files instead. To save all attached files 1. Click File, and then click Save as. 2. In the Save DTS files dialog box, select the files you want to save, indicate where to save them (a local directory path), and then select (a) Attached files. Click Save. Note If files in the file list were retrieved from the Internet, you can save them locally by editing the information in the Name field. To save an Internet-based file in the local directory specified in the location to save path, remove the URL, leaving just a filename in the Name field. Saving System Files System files are XBRL.org standard schemas referenced in an XBRL document. These are standard schemas which are available on the Internet. To save system files 1. Click File, and then click Save as. 2. In the Save DTS files dialog box, select the files you want to save, indicate where to save them (a local directory path), and then select (s) System files. 3. In the files list, change the URLs of the system files you want to save to local paths. Click Save. Working with Files in Taxonomy Designer 2014 SAP AG or an SAP affiliate company. All rights reserved. 21

22 Saving Extension Files An Edgar extension taxonomy DTS contains a taxonomy schema file and any generated linkbases. You can choose to save just the changed files, all the files required for the extension taxonomy, or all writable files when you save the extension taxonomy for the first time. To save extension taxonomy files 1. Click File, and then click Save. You are not prompted for a save location unless you have never saved the files before. 2. If you have never saved the extension taxonomy before, the Save DTS Files dialog box opens. Select Save Options as follows: Location to save: Local directory, ZIP file, or WebDAV directory Location to save path Note If files in the file list were retrieved from the Internet, you can save them locally by editing the information in the Name field. To save an Internet-based file in the local directory specified in the location to save path, remove the URL, leaving just a filename in the Name field. Which files to save: Changed files, Only extension DTS files, or All writable files. Note The save options available on this list vary depending on the files in your DTS. The individual files to include: select the files you want to save in the file list. Attached files System files Suffix style: Classical (abc-presentation), us-gaap (abc-pre-date), SEC (abc-date_pre), or IFRS (pre_abc_date) After selecting all desired Save options, click Save. 3. After selecting all desired Save options, click Save. Saving Read-only and Writable Files Taxonomy files that you have loaded from Web locations are assumed to be read-only by Taxonomy Designer. To save these files, you must change the file save location to a local directory or a mapped network drive and then remove the URL information in the Name field before clicking Save. You can easily save all local and WebDAV-based files in the taxonomy by choosing All writable files in the Save DTS Files dialog box. This selects all writable files in the files list SAP AG or an SAP affiliate company. All rights reserved. Working with Files in Taxonomy Designer

23 3.7 Configuring a Proxy Server Your network might require a proxy server to access the Internet. Taxonomy Designer uses proxy settings configured in your Windows Internet settings or browser software. If you do not have your proxy configured in Windows, you can configure a proxy server using the following procedure in Taxonomy Designer. To configure a proxy server 1. Click Tools, and then click Proxy server. 2. Enter the requested information: Address: The IP address of the proxy server (ask your network administrator) Port: The port the proxy server monitors User: Your network username Password: Your network password 3. Click OK. 3.8 About the Web Cache Taxonomy Designer provides a local Web cache for storing Web-based XBRL taxonomies. Caching support built into Taxonomy Designer improves processing time by substantially reducing the number of files that need to be accessed from the Internet when you open, import, or load a Web-based taxonomy. Web caching creates a local repository of Web-based XBRL content as it is loaded. The Web cache mirrors the hierarchical folder structure of Web content, including any dependent documents in XBRL taxonomies. When you first load a web based taxonomy, the default cache location for Web-based taxonomies is created. The typical local path is: C:\Users\<user>\AppData\Local\EDGAR Online\UBmatrix Taxonomy Designer\ cache When a Web-based taxonomy is loaded or referenced, Taxonomy Designer attempts to load the taxonomy files from the configured cache location first. The application handles web caching differently depending on the state of the files in the default cache location. If the file Does not exist Has a size of 0 (zero) byes in the default cache location Has a different date/time stamp from the source file Then Taxonomy Designer Downloads a new copy of the document to the default cache location. Detects the zero-byte file in the default cache location, deletes it, and downloads a new copy of the document to the default cache location. Does nothing if the cached version is newer than the source file on the Web. If the Web-based file is newer than the cached file, Taxonomy Designer deletes the cached file and downloads a new copy of the document to the default cache location. Working with Files in Taxonomy Designer 2014 SAP AG or an SAP affiliate company. All rights reserved. 23

24 If the file Has an identical date/time stamp but different content from the source file Then Taxonomy Designer Does nothing. Taxonomy Designer does not check the contents of the files in the default cache location. Taxonomy Designer opens the file from the default cache location. If an XBRL taxonomy file is corrupted or unavailable (the file does not exist in the configured cache and Taxonomy Designer cannot connect to the Internet), the software notifies you of the problem file in a taxonomy load message in the Messages console. Error: The application was unable to load the file with name " Ensure that the file exists in the specified location and is a valid XBRL document. It is recommended to verify the product configuration and/or cache. Configuring the Web Cache Taxonomy Designer uses a local Web caching system by default to reduce load times and to enable offline use of Internet-based files. If your Web-based files change frequently, you might prefer to turn off the work offline feature. Caution If you turn off Web caching by selecting Work Offline, Taxonomy Designer is not able to access files on the Internet. If you attempt to load files not on your computer or a mapped network drive, Taxonomy Designer reports errors in the Messages console. To turn off Web caching 1. Click Tools, highlight Web cache, and then click the checkmark next to Work offline. Exploring the Web Cache If Taxonomy Designer is having trouble opening a taxonomy that you have used before, you might want to check your Web cache. If you discover that you have unneeded files in your cache, or the file sizes are not what you expect, you can clear your Web cache. Note You should also check to see that you have not selected Work Offline mode from the Tools Web Cache command SAP AG or an SAP affiliate company. All rights reserved. Working with Files in Taxonomy Designer

25 To explore the Web cache 1. Click Tools, highlight Web cache, and then click Explore. 2. Use Windows Explorer to review the files in your Web cache. Clearing the Web Cache If the Internet connection is lost when downloading a taxonomy, the Web cache may have an incomplete definition of the taxonomy or discoverable taxonomy set (DTS). You can clear the files from the cache and load the taxonomy again to refresh file content. To clear the Web cache 1. Save and close any open XBRL documents. 2. Click Tools, click Web Cache, and then click Clear. Working with Files in Taxonomy Designer 2014 SAP AG or an SAP affiliate company. All rights reserved. 25

26 4 Creating Extension Taxonomies An extension taxonomy is an entry point (schema) that uses another taxonomy as the starting point (base taxonomy). Extension taxonomies are used to create a set of XBRL files specific to a company, industry, or other business purpose. Extension taxonomies may extend or restrict the usage of the base taxonomy or taxonomies. 4.1 Understanding Extension Taxonomies In the context of SEC and IFRS filings, extension taxonomies have a specific role and must be built in a particular way. An extension taxonomy references the base taxonomy and includes all base concepts, any new concepts defined in the extension taxonomy, and all concept relationships and labels not explicitly overridden in the extension. Using Extension Taxonomies When Filing with the SEC or IFRS The SEC and IFRS have rules about matching taxonomies with financial accounts that require extension taxonomies for compliance. While US-GAAP is held to be a complete reporting taxonomy, the SEC requires extension taxonomies to address financial accounts. An IFRS filing also requires extension taxonomies as IFRS is not a complete reporting taxonomy. Most of these rules are the same across industries and reporting structures, allowing much of the extension taxonomy to be generated instead of being built manually. The Edgar Extension Taxonomy wizard can help you generate an extension taxonomy for these filings. These taxonomies use a layered architecture, including the base concepts, or core, and the modularity layer. Base Concepts These core concepts include: Elements used for reporting Associated dimensions and hypercubes All of the required relationship arcs and other associations Modularity Layer The modularity layer includes: Linkbase files for labels and references Specialized taxonomies SAP AG or an SAP affiliate company. All rights reserved. Creating Extension Taxonomies

27 SEC: US-GAAP extension taxonomies by industry IFRS: Full and SME (small and medium enterprise) taxonomies Template presentation and calculation linkbases organized around financial statements and disclosures 4.2 Creating an Extension Taxonomy Using the Wizard The Edgar Extension Taxonomy wizard provides a streamlined, directed method of creating an extension taxonomy from a selection of standard base taxonomies. Creating a New Extension Taxonomy Using the Wizard Before beginning to create your extension taxonomy, identify the base taxonomy for your schema. To create a new extension taxonomy using the Edgar Extension Taxonomy wizard 1. Click File, click New, and then click Extension Taxonomy Wizard - or - Click Tools, click Wizards, and then click Edgar Extension Taxonomy. 2. In the Specify Edgar Extension Taxonomy wizard page, click Create new Edgar extension taxonomy, and then enter details in the Create new options fields: Company web name: your company URL Taxonomy date: the date to apply to this extension taxonomy Prefix or ticker symbol: your company's stock-exchange ticker symbol or a short prefix Note The information you enter in these fields is used to create the schema or target namespace and the XML prefix. These fields cannot begin with the characters "XML" and they cannot contain ampersands (&), the greater than symbol (<), the less than symbol (>), single quotes ('), double quotes ("), spaces, and certain accented letters. 3. Click Next, and then in the Save new extension taxonomy dialog box, browse to the folder where you want to save the schema file, and then click Save. 4. In the Specify Base Taxonomies wizard page, specify the relevant GAAP and non-gaap taxonomies that you want to reference from your extension taxonomy, and then click Next. Note Depending on your choices in the GAAP Taxonomy list, the wizard may suggest taxonomies from the non- GAAP taxonomy list that should also be referenced. If you are doing an SEC filing, refer to the SEC website Creating Extension Taxonomies 2014 SAP AG or an SAP affiliate company. All rights reserved. 27

28 or your EDGAR filing manual to determine which combinations are valid and applicable to your filing situation. 5. In the Specify Additional Referenced Taxonomies wizard page, review the discoverable taxonomy set (DTS) that you have built so far and add references to any additional taxonomies by clicking on Add additional referenced taxonomy from local file or from Web. After selecting the additional taxonomies, click Next. - or - If you do not have additional taxonomies to reference, click Next. 6. In the Import relationship groups wizard page, specify any relationship groups that relate to your company, or import custom or prior filing taxonomy relationship groups. When you are finished specifying all relationship groups, click Next. Example Importing relationships groups rebuilds the relationships between concepts with the same names in your extension taxonomy and your base taxonomy or instance document. Creating an extension taxonomy imports the concepts but not the relationships. If your base taxonomy has the concepts Intangible Assets, Client lists, and Other intangible assets, your extension taxonomy also has these concept elements. Unless you import the relationship groups from the base taxonomy, the extension taxonomy does not contain the relationships between Intangible Assets and Client lists, Intangible Assets and Other intangible assets, and Client lists and Other intangible assets. You can choose to import relationships from three different sources: Import from the base taxonomy. Import custom relationship groups from an XBRL taxonomy or instance document on your computer, the Web, a WebDAV server, or a Microsoft Excel workbook. Import custom relationship groups from a prior filing from and XBRL taxonomy or instance document on your computer, the Web, a WebDAV server, or a Microsoft Excel workbook. Note If you choose not to use the predefined standard relationships, you can use Taxonomy Designer to build relationships after completing the wizard. 7. In the Import relationship groups to presentation (and label) linkbases dialog box, make your selections in the Import Options, and then click Start. This dialog box gives you further control over the relationships imported to the presentation and label linkbases. In particular, you can specify the relationships to import for reuse and individual items can be skipped if not needed. Import type: Indicate the type of relationships that you want to import. Taxonomy - Concepts Linkbase - Labels Linkbase - Presentation relations (the default) Linkbase - Calculation relations Linkbase - Definition relations Linkbase - References Linkbase - Formulas Taxonomy - Tuples Instance - Contexts SAP AG or an SAP affiliate company. All rights reserved. Creating Extension Taxonomies