Semantic, terminological and linguistic analysis of xbrl

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Analysis of financial vocabularies at EKAW 2010 terminology & ontology workshop in Lisbon.

[1] REUSE AND ADAPTATION OF ONTOLOGIES AND TERMINOLOGIES, http://www-limbio.smbh.univ-paris13.fr/ReuseOnto-EKAW2010/
[2] http://ekaw2010.inesc-id.pt/
[3] Monnet Twitter, http://twitter.com/monnetproject

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  • Agreed standard IN finance reporting Markup in XML
  • 3 aspects -> Semantic contribution: from XML to RDF, find semantic structure -> Terminology analysis further enhances the structure by finding embedded terms => Explain each of ASPECT of the analysis in greater detail
  • XBRL rich in semantics BUT implicit cannot easily be lifted to RDF -> we need a semantic analysis
  • The term from before BUT in news text…
  • you will not find this term but sub terms
  • Semantic, terminological and linguistic analysis of xbrl

    1. 1. Semantic, Terminological & Linguistic Analysis of XBRL (eXtensible Business Reporting Language) Tobias Wunner DERI, National University of Ireland, Galway <ul><li>Copyright 2010 Digital Enterprise Research Institute. All rights reserved, Paul Buitelaar </li></ul>us-gaap: GainLossOnSaleOfOilAndGasPropertyAbstract ifrs:ImpairmentLossRecognisedInProfitOrLossGoodwill xbrl-es:InstrumentosFinancierosLargoPlazoClasesActivoInstrumentosPatrimonio xbrl-de:ass.deficitNotCoveredByCapital.netIncome.showndebit
    2. 2. Context and Motivation <ul><li>Monnet Use Case in Financial Domain </li></ul><ul><ul><li>Query financial information in </li></ul></ul><ul><ul><li>your own language </li></ul></ul><ul><ul><li>Across countries and languages </li></ul></ul><ul><ul><li>Get results in your own language </li></ul></ul><ul><li>Monnet Research Challenges </li></ul><ul><ul><li>XBRL taxonomy/ontology </li></ul></ul><ul><ul><li>translation </li></ul></ul><ul><ul><li>Ontology-driven cross-lingual </li></ul></ul><ul><ul><li>information extraction </li></ul></ul>http://www.monnet-project.eu http://twitter.com/monnetproject
    3. 3. Finance Terminology is complex! <ul><li>“ minimum finance lease payments receivable, at present value, end of period not later than one year ” </li></ul><ul><li>representative term of financial domain </li></ul><ul><ul><ul><li>16 words </li></ul></ul></ul><ul><ul><ul><li>complex structure (conceptually & linguistically) </li></ul></ul></ul>
    4. 4. Preliminary Terminological Findings Terminology (SAPTerm) Domain Related Dictionary (WordNet) Domain Independent XBRL (IFRS) Domain Specific
    5. 5. Breaking down complexity Semantic Terminological Linguistic Three-faceted enrichment of terms Semantic Enhancement Term decomposition Linguistic Enrichment
    6. 6. XBRL – Semantic Analysis
    7. 7. XBRL – Semantic Analysis
    8. 8. XBRL – Semantic Analysis “ Enhance semantics to facilitate translation and information extraction.”
    9. 9. XBRL – Terminological Analysis Minimum finance lease payments receivable, at present value Domain Independent googleDefine:Finance_lease Domain Specific Domain Related Domain Independent sapTerm:payments ifrs:MinimumFinanceLeasePaymentsReceivable ifrs:MinimumFinanceLeasePaymentsReceivableAtPresentValue Domain Related Domain Specific googleDefine:leasePayments Domain Independent
    10. 10. XBRL – Linguistic Analysis Financial text “… lease payment …” XBRL term minimum finance lease payments receivable Simple linguistic transformation
    11. 11. XBRL – Linguistic Analysis “… received minimum finance lease payments …” Financial text minimum finance lease payments receivable XBRL term Complex linguistic transformation
    12. 12. Application of STL lexicon <ul><li>Machine Translation of domain terms </li></ul><ul><li>Ontology-based Information Extraction </li></ul>ontology ifrs:ProfitLossBeforeTax( Tesco,3176) ifrs:Revenue(Tesco,56910) ifrs:ProfitLossBeforeTax( SAP,676) ifrs:Revenue(SAP,2894) ifrs:Revenue ifrs:ProfitLossBeforeTax ifrs:MinimumFinanceLeasePaymentsPayable
    13. 13. Application in Machine Translation minimum finance lease payments receivable Google-Translate: Minimum finance lease payments receivable minimum finance lease payments receivable decompose : IFRS, sapTerm, googleDefine mindest Finanzierungsleasing Zahlungen Forderungen translate parts: IATE, DBPedia, leo reconstruct Mindestfinanzierungsleasingzahlungsforderungen Google-Translate: Minimum Leasingzahlungen Forderungen Official IFRS: Im Rahmen von Finanzierungs-Leasingverhältnissen zu erhaltende Mindestzahlungen
    14. 14. Application in Information Extraction (IE) linguistic analysis payments received receivables :MinimumFinanceLeasePaymentsReceivable rdfs:subClassOf xbrli: monetaryItemType ; rdfs:label “Minimum finance lease payments receivable”@en . semantically lifted Minimum finance lease payments receivable term analysis
    15. 15. Ongoing and Future Work <ul><li>Lexicalization Experiment </li></ul><ul><ul><li>Lexicalize XBRL vocabulary </li></ul></ul><ul><ul><li>Evaluate IE and translation tasks </li></ul></ul><ul><li>Define data set </li></ul><ul><ul><li>Financial dataset (reports & news text) </li></ul></ul><ul><ul><li>Financial vocabulary (IFRS and xEBR - XBRL European Business Register) </li></ul></ul><ul><li>Future Work </li></ul><ul><ul><li>Use case implementation & Demo </li></ul></ul>

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