JP2010186325A - Structured document generation device, and program and recording medium therefor - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To facilitate the processing, for example, display and communication of business report format definition information including at least a vocabulary definition document defining the vocabulary of a business report and a parentage definition document defining inter-entry parentage included in the vocabulary. <P>SOLUTION: A structured document generation device 100 includes: a structured document generation part 111 for, on the basis of business report format definition information defining the format of a business report including a vocabulary definition document defining the vocabulary of the business report and a parentage definition document defining inter-entry parentage included in the vocabulary defined by the vocabulary definition document, defining entries included in the vocabulary defined by the vocabulary definition document as elements, and for generating a structured document having a nested structure expressing the parentage defined by the parentage definition document. <P>COPYRIGHT: (C)2010,JPO&INPIT

Description

  The present invention relates to a technology for processing business report format definition information that defines a business report format, and in particular, to a vocabulary definition document that defines the vocabulary of the business report and a vocabulary defined by the vocabulary definition document. The present invention relates to a technology for processing business report format definition information including a parent-child relationship definition document that defines a parent-child relationship between included items.

  In recent years, XBRL (see Non-Patent Document 1) has attracted attention as a technique for digitizing business reports. XBRL is a technology for facilitating the creation, distribution, and use of financial information. For example, EDINET (electronic disclosure system for disclosure documents such as securities reports based on the Financial Instruments and Exchange Act) provided by the Financial Services Agency Is used as a format for describing financial statements.

  XBRL is an abbreviation for an extensible business reporting language and has the following structure.

  First, in XBRL, there are taxonomies that define the format of business reports (for example, financial statements) and instance documents in which data is input according to the format defined by the taxonomy. These documents are described in XML format.

  The taxonomy includes a taxonomy schema as a document that defines the vocabulary of the report. The taxonomy schema is described in the XML schema format, and defines the types of elements constituting the instance document so as to correspond to items (for example, account items in the financial statements) included in the vocabulary of the business report.

  The taxonomy also includes a name link base and a reference link base. The name link base defines the name of each item, and the name includes, for example, a standard label, a redundant label, and their notation in each language. The reference link base indicates a law or the like on which each item is based.

  The taxonomy further includes a display link base, a calculation link base, and a definition link base. Each of these is a document that defines a parent-child relationship on display, a parent-child relationship on calculation, or a conceptual parent-child relationship. The parent-child relationship on display indicates a hierarchical structure when a table is displayed on a display or the like, or when printed on paper. In addition to such a hierarchical structure, the display link base also defines information indicating the display order for each item for defining the order of display or printing. The parent-child relationship in calculation indicates a hierarchical structure when calculating using a table. The calculation link base also defines information indicating a calculation weight in such a hierarchical structure. The parent-child relationship on the concept definition is a hierarchical structure on the concept definition of each item.

  Such XBRL taxonomies are separated from the document that defines the vocabulary and the document that defines additional information about the items included in the vocabulary and the parent-child relationship between the items. Easy. As techniques using XBRL, for example, there are Patent Documents 1 to 9.

JP 2008-134864 A (published on June 12, 2008) Japanese Unexamined Patent Application Publication No. 2007-164591 (released on June 28, 2007) JP 2006-163876 A (released on June 22, 2006) JP 2006-155136 A (released on June 15, 2006) JP 2006-65382 A (published March 9, 2006) JP 2005-242855 A (published September 8, 2005) Japanese Patent Laying-Open No. 2005-216000 (released on August 11, 2005) JP 2003-316765 A (published November 7, 2003) Special table 2008-515061 gazette (released on May 8, 2008)

http://www.xbrl.org/Specification/XBRL-RECOMMENDATION-2003-12-31+Corrected-Errata-2008-07-02.htm

  Business report format definition information such as XBRL described above, that is, a business report format including at least a vocabulary definition document that defines the vocabulary of the business report and a parent-child relationship definition document that defines a parent-child relationship between items included in the vocabulary In the definition information, information is distributed in a plurality of documents, and complicated operations are required for processing such as display and communication. The same applies to the techniques described in Patent Documents 1 to 9. Therefore, there is a need for a technique that facilitates the processing of business report format definition information as described above.

  The present invention has been made to solve the above problems, and includes at least a vocabulary definition document that defines a vocabulary of a business report and a parent-child relationship definition document that defines a parent-child relationship between items included in the vocabulary. The main purpose is to facilitate the processing of business report format definition information.

  In order to solve the above problems, the present invention provides a novel structured document generation apparatus. The structured document generation apparatus according to the present invention is a unique technique that is not disclosed or suggested in any of Patent Documents 1 to 9.

  That is, the structured document generation apparatus according to the present invention is business report format definition information that defines a business report format, and is defined by a vocabulary definition document that defines the vocabulary of the business report and the vocabulary definition document. Based on the business report format definition information including the parent-child relationship definition document that defines the parent-child relationship between the items included in the vocabulary, the items included in the vocabulary defined by the vocabulary definition document as elements, and the parent-child relationship definition document And a structured document generating means for generating a structured document having a nested structure that expresses a parent-child relationship defined by the above.

  According to the above configuration, the structured document generation apparatus according to the present invention uses the items included in the vocabulary defined by the vocabulary definition document as elements based on the business report format definition information, and the parent-child relationship definition document A structured document having a nested structure that expresses the parent-child relationship defined by the above is generated. Since the structured document has items included in the vocabulary of the business report as elements, and expresses the parent-child relationship between these items by a nested structure, the vocabulary definition document and the parent-child relationship definition document The information that is distributed to each other is aggregated.

  Here, since the business report format definition information is distributed in a plurality of documents, for example, data used as an input to an existing apparatus or software such as a tree view, communication based on the SOAP standard, etc. Complicated processing is required for use as data or the like. On the other hand, since the structured document defines information included in the business report format definition information with a single simple structure document, it can be easily used as the data described above.

  Therefore, according to the structured document generation apparatus according to the present invention, business report format definition information including a plurality of documents can be expressed as a structured document in a simple format, and further processing of the business report format definition information is performed. For example, there is an effect of facilitating display, communication, and the like.

  In the structured document generation apparatus, the parent-child relationship definition document further defines information associated with items included in the vocabulary defined by the vocabulary definition document, and each of the elements includes the parent-child relationship definition document. It is preferable that the information associated with the item corresponding to the element defined by the above is included.

  According to said structure, each element of the structured document produced | generated by the said structured document production | generation means contains the information defined by the said parent-child relationship definition document linked | related with the item corresponding to the said element. . As a result, information distributed in a plurality of documents can be aggregated in the structured document.

  For example, when the parent-child relationship definition document defines information indicating the display order of items included in the vocabulary defined by the vocabulary definition document, the information indicating the display order of the items is the structured document. It is included in the element corresponding to the item. Since such a structured document includes a display order, it can be suitably used when displaying the business report format definition information.

  As described above, a more useful structured document can be provided by aggregating information distributed to a plurality of documents in the structured document.

  In the structured document generation apparatus, the business report format definition information further includes a related information definition document that defines information associated with an item included in the vocabulary defined by the vocabulary definition document, and the element includes Each preferably includes information associated with an item corresponding to the element defined by the related information definition document.

  According to said structure, each element of the structured document produced | generated by the said structured document production | generation means contains the information defined by the said related information definition document linked | related with the item corresponding to the said element. . As a result, information distributed in a plurality of documents can be aggregated in the structured document.

  For example, if the business report format definition information includes a document that defines a display name of an item included in the vocabulary defined by the vocabulary definition document separately from the vocabulary definition document, the name of the item is It is included in the element corresponding to the item of the structured document. Since such a structured document includes a display name, it can be suitably used when displaying the business report format definition information.

  As described above, a more useful structured document can be provided by aggregating information distributed to a plurality of documents in the structured document.

  In the structured document generation apparatus, the business report format definition information includes a display parent-child relationship definition document that defines a display parent-child relationship between items included in the vocabulary defined by the vocabulary definition document, and between the items. It includes a calculation parent-child relationship definition document that defines a parent-child relationship for calculation, and a definition parent-child relationship definition document that defines a parent-child relationship in the concept definition between the items, and the nested structure includes the display parent-child relationship definition document Preferably, the parent-child relationship defined in any one of the calculated parent-child relationship definition document or the defined parent-child relationship definition document is expressed.

  According to the above configuration, the structured document generation apparatus uses an item included in the vocabulary defined by the vocabulary definition document as an element, and a parent-child relationship on display, a parent-child relationship on calculation, or a concept definition between the items. A structured document having a nested structure that expresses any parent-child relationship of the above parent-child relationships is generated.

  Thereby, the structured document according to a use can be acquired suitably. That is, the parent-child relationship on display is a parent-child relationship between items used when displaying business report format definition information or a business report having a format defined by the business report format definition information. In addition, the parent-child relationship for calculation is a parent-child relationship between items used when calculating or verifying each item in a business report having a format defined by the business report format definition information. The parent-child relationship on the concept definition indicates a conceptual parent-child relationship of each item in the business report format definition information. Therefore, the structured document can be acquired for each of the above-mentioned purposes.

  In the structured document generation device, a structured document generation request including parent-child relationship definition document designation information for designating any one of the display parent-child relationship definition document, the calculated parent-child relationship definition document, and the definition parent-child relationship definition document is issued. A receiving unit for receiving from the outside; and a transmitting unit for transmitting the structured document generated by the structured document generating unit to the outside. The structured document generating unit responds to the received structured document generation request. It is preferable to generate a structured document having a nested structure expressing the parent-child relationship defined by the parent-child relationship definition document specified by the included parent-child relationship definition document specifying information.

  According to said structure, the said structured document production | generation apparatus can be utilized from the exterior, For example, it can construct | assemble as a web type application. Further, since the structured document generation request includes parent-child relationship definition document designation information for designating any of the display parent-child relationship definition document, the calculated parent-child relationship definition document, and the definition parent-child relationship definition document, By specifying a parent-child relationship definition document required from outside, a structured document expressing the parent-child relationship defined by the parent-child relationship definition document can be acquired.

  In the structured document generation apparatus, a structured document generation request including item designation information for designating which item is included in the vocabulary defined by the vocabulary definition document is received from the outside. A receiving unit; and a transmitting unit that transmits the structured document generated by the structured document generating unit to the outside. The structured document generating unit specifies an item included in the received structured document generation request. It is preferable to generate a structured document having items specified by information as elements.

  According to said structure, the said structured document production | generation apparatus can be utilized from the exterior, For example, it can construct | assemble as a web type application. The structured document generation request includes item designation information for designating which item is included in the vocabulary defined by the vocabulary definition document. A structured document including an element corresponding to the item can be acquired by specifying the item to be processed.

  In the structured document generation apparatus, it is preferable that the structured document generation request and the structured document form a SOAP message.

  According to the above configuration, since the structured document generation request and the structured document constitute a SOAP message, communication between the structured document generation device and the outside is performed in conformity with the SOAP standard. Can do. Therefore, it becomes easy to perform communication between the structured document generation apparatus and the outside via, for example, the Internet.

  In the structured document generation apparatus, the structured document preferably represents an element corresponding to an item included in a vocabulary defined by the vocabulary definition document using the same tag.

  According to the above configuration, since the structured document has limited elements that can appear as child elements of a certain element, it is easy to verify the validity. Therefore, the present invention can be easily applied to a commercially available device or software that requires verification of validity, such as a tree view.

  In the structured document generation apparatus, the business report is preferably a financial statement.

  According to the above configuration, the structured document generation apparatus can easily perform further processing of financial statement format definition information that defines the format of financial statements.

  Also included in the scope of the present invention are a program for operating the structured document generating apparatus according to the present invention, the program driving the computer as each of the above means, and a computer-readable recording medium recording the program. It is.

  According to the structured document generation apparatus of the present invention, a business report format definition including at least a vocabulary definition document that defines a vocabulary of a business report and a parent-child relationship definition document that defines a parent-child relationship between items included in the vocabulary. Information can be expressed as a structured document in a simple format, and further processing of the business report format definition information such as display and communication can be facilitated.

It is a figure explaining the logical layer structure of one Embodiment of this invention. It is a functional block diagram which shows schematic structure of one Embodiment of this invention. It is a figure which shows schematic structure of the business report format definition information in one Embodiment of this invention. It is a figure which shows the example of a display of the format of the business report in one Embodiment of this invention. It is a figure which shows the vocabulary definition document in one Embodiment of this invention. It is a figure which shows the parent-child relationship definition document in one Embodiment of this invention. It is a figure which shows the related information definition document in one Embodiment of this invention. It is a figure which shows the structured document which the structured document production | generation apparatus produces | generates in one Embodiment of this invention. It is a table | surface explaining the content of the structured document which the structured document production | generation apparatus produces | generates in one Embodiment of this invention.

  The present invention provides a structured document generation apparatus that generates a structured document based on business report format definition information. The business report format definition information refers to information that defines the format of the business report. For example, the business report format definition information provides a template for the business report. In this specification, the business report refers to information describing financial information of companies, etc. and information on economic activities performed by the companies, such as financial reports such as financial statements, balance information, inventory information, and purchase information. Specific information such as order information, billing information, and shipping / shipping information, and journal information based on them. Hereinafter, although the case where a financial statement is made into object as a business report is explained, the present invention is not limited to this. That is, those skilled in the art who have contacted this specification can easily apply the present invention to any business report that can be described by the business report format definition information used by the structured document generation apparatus according to the present invention described later. to understand.

  In this specification, financial statements are documents that disclose the financial condition and business results of a company, such as a balance sheet (B / S), income statement (P / L), cash flow statement ( C / F) and statement of changes in shareholders' equity (S / S). Financial statements may include secondary information (eg, quantitative or qualitative information such as financial statement notes). Further, it may be a separate financial statement for a single company or a consolidated financial statement for a group of companies. Financial statements in quarterly and interim financial results are also included.

  The business report format definition information used by the structured document generation apparatus according to the present invention defines a vocabulary definition document that defines the vocabulary of the business report and a parent-child relationship between items included in the vocabulary defined by the vocabulary definition document. And a parent-child relationship definition document. Such business report format definition information includes, but is not limited to, for example, XBRL taxonomy. Hereinafter, the business report format definition information will be described using an XBRL taxonomy as an example.

  FIG. 3 is a diagram illustrating an example of a taxonomy of XBRL. In FIG. 3, the schema is the vocabulary definition document described above, and a business report (financial statement) consisting of items (account items) of Assets Abstract (AA), Current Assets Abstract (CAA), and Cash And Deposits (CAD). ) Vocabulary. In FIG. 3, the display LB (link base), calculation LB, and definition LB included in the relationship layer are the parent-child relationship definition document. The link bases included in these relationship layers define a parent-child relationship between the items AA, CAA, and CAD as shown in FIG. 3 for the display LB.

  The vocabulary definition document is not particularly limited as long as it is a vocabulary for business reports, that is, a document that defines a collection of items constituting a business report. For example, as shown in FIG. can do. Further, it may include related information such as what kind of value (amount, character string, date, etc.) is given to each item. In the XBRL taxonomy, as shown in FIG. 5, the vocabulary definition document is described as an XML schema (http://www.w3.org/XML/Schema) that defines the elements to be included in the XBRL instance document. The In the XML schema shown in FIG. 5, the items AA, CAA, CAD, and Balance Sheets Abstract (BSA) are listed by an element tag.

  The parent-child relationship definition document is not particularly limited as long as it is a document that defines a parent-child relationship between items included in the vocabulary defined by the vocabulary definition document. For example, as shown in FIG. Can be configured by a locator that indicates a reference to each item defined by, and an arc (a display arc in the case of FIG. 3) that connects the locators and defines a parent-child relationship between the locators. Thereby, the parent-child relationship between the items referred to by each locator can be defined. In the XBRL taxonomy, as shown in FIG. 6, the parent-child relationship definition document is described using XLink (http://www.w3.org/TR/xlink/). In the parent-child relationship definition document shown in FIG. 6, a locator indicating each of the BSA, AA, CAA, and CAD, an arc having the BSA as a parent and AA as a child, and an arc having the AA as a parent and CAA as a child Each of the arcs having CAA as a parent and CAD as a child is shown.

  The structured document generation device according to the present invention displays the business report format defined by such business report format definition information, for example, as shown in FIG. 4 or transmits it to an external device. Can be suitably used.

  That is, the structured document generation apparatus according to the present invention uses, as elements, items included in the vocabulary defined by the vocabulary definition document based on the business report format definition information, and the parent-child defined by the parent-child relationship definition document. Structured document generating means for generating a structured document having a nested structure expressing the relationship is provided. In this specification, a structured document is a special symbol such as a structure (for example, arrangement, arrangement order, tag, delimiter) of the structured document in addition to the contents of characters or sentences included in the document. Etc.) refers to a document expressing specific contents. The structured document generated by the structured document generation apparatus according to the present invention only needs to express a parent-child relationship hierarchically by a nested structure. For example, XML (http://www.w3.org/XML/ ) Etc. can be used.

  FIG. 8 shows an example of such a structured document. In FIG. 8, the parent-child relationship of AA, CAA, and CAD shown in FIG. 3 is expressed by a nested structure using tags.

  Since such a structured document has items included in the vocabulary of the business report as elements and expresses a parent-child relationship between these items by a nested structure, for example, as shown in FIG. Can be suitably used for displaying a so-called tree view in which the parent-child relationships of the two are hierarchically displayed. Further, since the business report format definition information is not composed of a plurality of documents, transmission to an external device is not complicated, and interpretation is easy.

  The parent-child relationship definition document may further define information associated with items included in the vocabulary defined by the vocabulary definition document. For example, in the taxonomy of XBRL, the display link base further defines information indicating the display order of each item. If the information indicating the display order of each item is used, the business report display device or the like can appropriately display the business report format definition information or the business report having the format defined by the business report format definition information. . Further, for example, similarly, in the taxonomy of XBRL, the calculation link base further includes information indicating weighting (for example, whether to add (+) or subtract (−) from the parent) when each item is used for calculation. Defined. By using the information indicating the weighting of each item, it is possible to indicate an appropriate calculation relationship for the business report having the format defined by the business report format definition information or the business report format definition information. If this calculation relationship is used, calculation can be automatically performed in a business report calculation device or the like.

  As described above, when the parent-child relationship definition document further defines the information associated with the items included in the vocabulary defined by the vocabulary definition document, the structured document generation means, for each element, It is preferable that the information associated with the item corresponding to the element defined by the parent-child relationship definition document is included.

  For example, as shown in FIG. 8, in the structured document, information (odr) indicating the display order on the display is described as an attribute of each element. FIG. 9 is a table showing details of information included in each element. As shown in FIG. 9, information associated with each item, which is defined in the display link base, is described as an attribute in each element.

  Since each element of the structured document generated by the structured document generating unit includes the information associated with the item corresponding to the element, the structured document is more appropriately used using the information. Although it can be displayed and more information can be sent to an external device, it still does not consist of multiple documents like business report format definition information, but to an external device. Transmission and interpretation are not complicated.

  Furthermore, the business report format definition information may further include a related information definition document that defines information associated with items included in the vocabulary defined by the vocabulary definition document. For example, the taxonomy of XBRL further includes a related information definition document such as a name link base that defines the name of each item and a reference link base that defines reference information associated with each item. By making additional information different from the vocabulary definition document in this way, for example, by replacing only the name link base, business report format definition information that can be used in countries with different languages can be easily provided. In addition, the vocabulary definition document can be a simple document. In the XBRL taxonomy, as shown in FIG. 7, the parent-child relationship definition document is described using XLink (http://www.w3.org/TR/xlink/). In the related information definition document shown in FIG. 7, the standard label “balance sheet” and the redundant label “balance sheet, title item” are described for the BSA, and the arc is associated with the locator that refers to the BSA. ing. Further, the association between the taxonomy schema (vocabulary definition document) and each link base (parent-child relationship definition document) is performed by describing a reference to each link base in the taxonomy schema using XLink.

  As described above, when the business report format definition information further includes a related information definition document that defines information associated with items included in the vocabulary defined by the vocabulary definition document, the structured document generation Preferably, the means includes, for each element of the structured document to be generated, the information defined by the related information definition document and associated with an item corresponding to the element.

  For example, as shown in FIGS. 8 and 9, in the structured document, information indicating a standard display name (standard label: lbl) and a redundant display name (redundancy label: vbsLbl) is used as an attribute of each element. Are listed.

  Since each element of the structured document generated by the structured document generating unit includes the information associated with the item corresponding to the element, the structured document is more appropriately used using the information. Although it can be displayed and more information can be sent to an external device, it still does not consist of multiple documents like business report format definition information, but to an external device. Transmission and interpretation are not complicated.

  In addition, the business report format definition information includes a display parent-child relationship definition document that defines a display parent-child relationship between items included in the vocabulary defined by the vocabulary definition document, and a calculation parent-child relationship between the items. It may include a calculation parent-child relationship definition document to be defined and a definition parent-child relationship definition document that defines a parent-child relationship in the concept definition between the items. For example, the taxonomy of XBRL includes a display link base that is a display parent-child relationship definition document, a calculation link base that is a calculation parent-child relationship definition document, and a definition link base that is a definition parent-child relationship definition document.

  The parent-child relationship on display refers to the relationship between items used when displaying business report format definition information or a business report having a format defined by the business report format definition information, such as the display link base in the taxonomy of XBRL. For example, when each item is grouped and displayed, a parent-child relationship can be established with the group member as a child and the group as a parent.

  The parent-child relationship in calculation is a parent-child relationship between items used when calculating each item in a business report having a format defined by the business report format definition information, such as a calculation link base in the taxonomy of XBRL. Yes, for example, when the data of a specific item is the same as the data obtained as a result of the operation on the data of another item group, the parent-child relationship is established with the item group as a child and the specific item as a parent Can do.

  The parent-child relationship in the concept definition indicates the conceptual parent-child relationship of each item in the business report format definition information, like the definition link base in the XBRL taxonomy. For example, each item is conceptually grouped. In this case, a parent-child relationship can be established with a member of the group as a child and a group as a parent.

  As described above, the business report format definition information includes the display parent-child relationship definition document that defines the display parent-child relationship between the items included in the vocabulary defined by the vocabulary definition document, and the calculation between the items. Business report format definition information or business report format definition information by including a calculation parent-child relationship definition document that defines a parent-child relationship and a definition parent-child relationship definition document that defines a parent-child relationship in the concept definition between the items Display, calculation and conceptual understanding of business reports etc. having the format defined by

  At this time, the structured document generation means has a structure having a nested structure that expresses a parent-child relationship defined in any one of the display parent-child relationship definition document, the calculated parent-child relationship definition document, or the definition parent-child relationship definition document. It is preferable to generate a digitized document.

  For example, the structured document shown in FIG. 8 has a nested structure that expresses a parent-child relationship defined by the display link base. The structured document generation means may generate a structured document having a nested structure that represents a parent-child relationship defined by a calculation link base or a definition link base instead of a display link base. In other words, since a structured document having a nested structure that expresses a parent-child relationship defined by any one parent-child relationship definition document is generated, for example, when displaying, it is defined by the display parent-child relationship definition document. When acquiring parent-child relationships easily and understanding operation relationships, parent-child relationships defined by the calculation parent-child relationship definition document are easily acquired. When understanding concept definition relationships, the definition parent-child relationship definition document is used. It is possible to easily acquire a parent-child relationship according to its use, such as being able to easily acquire a defined parent-child relationship.

  The business report format definition document may have an extended function. In this specification, the extended function of the business report format definition document refers to a function for configuring a new business report format definition document by adding information to an existing business report format definition document. In other words, it refers to a function for capturing the contents of another business report format definition document in an arbitrary business report format definition document.

  The extended function associates the first business report format definition document and the second business report format document with the first business report format definition document by indicating that the second business report format document is captured. Can be realized. For example, in XBRL, it is realized by referring to the second business report format definition document (its taxonomy schema) using the import tag in the first business report format definition document (its taxonomy schema).

  Changes to the second business report format document in the first business report format definition document can be described as follows by using, for example, a priority attribute. For example, when the parent-child relationship on the display of a specific item is corrected, the parent-child relationship before the correction is prohibited in the first business report format definition document (the parent-child relationship definition document on the display), and the corrected The parent-child relationship is described with a higher priority than the parent-child relationship before correction described in the second business report format document. As a result, the parent-child relationship before correction is prohibited, the parent-child relationship after correction is prioritized, and the parent-child relationship can be corrected. For example, in XBRL, use (prohibited) is used as an attribute (value) indicating prohibition of a relationship, and priority is used as an attribute indicating priority.

  Then, in addition to the business report format definition document described above, a business report can be successfully performed by using a document that indicates the value of each item included in the vocabulary defined in the vocabulary definition document. For example, in XBRL, an instance document in which a predetermined value is described in an element defined by a taxonomy schema is used as the latter.

  The structured document generation device receives a structured document generation request including parent-child relationship definition document designation information for designating any of the display parent-child relationship definition document, the calculated parent-child relationship definition document, and the defined parent-child relationship definition document. A receiving unit for receiving from the outside; and a transmitting unit for transmitting the structured document generated by the structured document generating unit to the outside. The structured document generating unit responds to the received structured document generation request. It is preferable to generate a structured document having a nested structure expressing the parent-child relationship defined by the parent-child relationship definition document specified by the included parent-child relationship definition document specifying information.

  That is, a system including the structured document generation apparatus and an external terminal that issues a structured document generation request to the structured document generation apparatus and receives the structured document generated by the structured document generation apparatus is constructed. be able to. Such an external terminal may have, for example, a tree view as shown in FIG.

  By using such a system, the user can successfully obtain a structured document that expresses a parent-child relationship according to a predetermined application (display, calculation, or concept definition) by operating the external terminal. .

  Further, the structured document generation apparatus includes item designation information for designating which item is an element among the items included in the vocabulary defined by the vocabulary definition document. A receiving unit for receiving from the outside; and a transmitting unit for transmitting the structured document generated by the structured document generating unit to the outside. The structured document generating unit responds to the received structured document generation request. A structured document having an item specified by the included item specifying information as an element may be generated.

  By using a system composed of such a structured document generation device and an external terminal, a user can successfully acquire a structured document including a specific element by operating the external terminal. . As the specific element, for example, which table of the business report (for example, any table of the financial statements) is specified may be specified. Information specifying a specific table (link role) may be used.

  In the structured document generation apparatus that receives the structured document generation request from the outside and transmits the structured document to the outside, the structured document generation request and the structured document constitute a SOAP message. It is preferable.

  Since the structured document generation request and the structured document form a SOAP message, for example, communication with an external terminal via the Internet can be performed successfully, and a web-type application is suitably constructed. can do.

  It is preferable that the structured document generating means express each element corresponding to an item included in the vocabulary defined by the vocabulary definition document using the same tag. By constructing each element with the same tag, the structure of the structured document can be simplified, and verification of the structured document is facilitated. For example, in FIG. 8, each element is expressed using an acc tag. At this time, since only acc can be a child element of an element having an acc tag, a schema language such as an XML schema or DTD for verifying the validity of the structured document can be described easily. Therefore, the structured document can be easily applied to commercially available software components that receive the structured document, such as a tree view. This is because the validity of the structured document to be input may be required for these software components, and the validity of the structured software according to the present invention is easy to verify.

  Also included in the scope of the present invention are a program for operating the structured document generating apparatus according to the present invention, the program driving the computer as each of the above means, and a computer-readable recording medium recording the program. It is.

  Hereinafter, an embodiment of the present invention will be described with reference to the drawings.

  FIG. 1 is a diagram showing a logical configuration of an embodiment of the present invention. As shown in FIG. 1, the XBRL processing system 1 is constructed as a general three-layer web application including a user interface layer 2, a business logic layer 3, and a data access layer 4.

  Such an XBRL processing system 1 operates as follows, for example. First, the user interface layer 2 receives an input from a user. The input from the user, for example, specifies a specific table (for example, a consolidated balance sheet) in the business report, and for what purpose the parent-child relationship (for example, the parent-child relationship on the display) should be displayed. Is specified. Based on the input, the user interface layer 2 requests the business logic layer 3 for an intermediate XML (structured document) used for performing the display. The business logic layer 3 obtains the XBRL taxonomy from the database layer 4 in accordance with the request, processes the XBRL taxonomy, and expresses the parent-child relationship of the specific use for the specific table (link role). An intermediate XML having a structure is generated and output to the user interface layer 2. The user interface layer 2 displays the parent-child relationship of the specific application for the specific table, for example, using the received intermediate XML. The intermediate XML corresponds to a structured document generated by the structured document generation apparatus according to the present invention.

  At this time, in one embodiment, communication between the user interface layer 2 and the business logic layer 3 is performed via a network. The communication is preferably performed based on, for example, a SOAP standard. According to the present invention, as will be described later, it is possible to easily create data for performing such communication.

  However, the above configuration is intended to improve development efficiency, expandability, flexibility, maintainability, etc. by allocating each function described above to a logical hierarchical model. It is not limited to. That is, the XBRL processing system 1 only needs to be configured to perform the above-described functions, and the logical configuration and distribution of the functions can be appropriately designed by those skilled in the art.

  FIG. 2 is a functional block diagram showing a more detailed configuration of one embodiment of the present invention. As shown in FIG. 2, in the present embodiment, the XBRL processing system 1 includes an intermediate XML generation device (structured document generation device) 100 and an external terminal 200.

  The intermediate XML generation device 100 includes a communication unit (reception unit, transmission unit) 102 for communication with the external terminal 200, a main control unit 110, and a taxonomy storage unit 120. The main control unit 110 includes a SOAP message processing unit 112 and an intermediate XML generation unit (structured document generation unit) 111. The intermediate XML generation unit 111 includes a nested structure generation unit 113, a first attribute assignment unit 114, and a second attribute assignment unit 115. The taxonomy storage unit 120 includes a taxonomy schema storage unit 121 that stores a taxonomy schema (vocabulary definition document), a display link base storage unit 122 that stores a display link base (display parent-child relationship definition document), and a calculation link base (calculation parent-child relationship definition). A calculation link base storage unit 123 for storing a document), a definition link base storage unit 124 for storing a definition link base (definition parent-child relationship definition document), and a name link base storage unit 125 for storing a name link base (related information definition document). And a reference link base storage unit 126 for storing a reference link base (related information definition document).

  The external terminal 200 includes a display unit 201, a communication unit 202 for communication with the intermediate XML generation device 200, an input unit 203 that receives input from a user, and a terminal control unit 210. The terminal control unit 210 includes a tree view display control unit 211, a SOAP message processing unit 212, and an intermediate XML generation request creation unit 213 that cause the display unit 201 to display elements in a hierarchical structure, that is, a so-called tree view format.

  The external terminal 200 creates an intermediate XML generation request (structured document generation request) in the intermediate XML generation request generation unit 213 based on the input from the input unit 201. The input from the input unit 201 includes, for example, a target business report (for example, a consolidated balance sheet) and a parent-child relationship (for example, a parent-child relationship on display, a parent-child relationship on calculation, or a parent-child relationship on conceptual definition). It can be accepted by displaying it in the form of a list on the display unit 201 and selecting it from there. Based on the input, the intermediate XML generation request creation unit 213 sets information for specifying a table (for example, a consolidated balance sheet) and a parameter for specifying a specific parent-child relationship (for example, a parent-child relationship on display). . The SOAP message processing unit 212 that has received the parameter describes the parameter in the SOAP main body included in the SOAP envelope, composes it into a SOAP message, and sends the intermediate XML generation device 100 from the communication unit 202 as an intermediate XML generation request. Send to.

  The intermediate XML generation request received by the communication unit 102 of the intermediate XML generation apparatus 100 is analyzed by the SOAP message processing unit 112, and the above-described parameters specifying the specific table and the specific parent-child relationship are extracted, and the intermediate XML generation is performed. The intermediate XML generation unit 111 generates an intermediate XML (structured document) based on the parameter. The generated intermediate XML is embedded in the SOAP main body included in the SOAP envelope in the SOAP message processing unit 112, configured as a SOAP message, and transmitted from the communication unit 102 to the external terminal 200.

  Subsequently, the SOAP message processing unit 212 of the external terminal 200 processes the SOAP message received by the communication unit 202, extracts the intermediate XML, and transmits it to the tree view display control unit 211. The tree view display control unit 211 displays XML on the display unit 201 in a hierarchical structure according to the nested structure. For example, a known tree view such as Microsoft Corporation may be used.

  As described above, the business report format definition information can be successfully displayed. That is, since the intermediate XML expresses the parent-child relationship of items corresponding to each element by a nested structure, and includes the name and display order of items corresponding to each element as attributes, the tree view display control unit 211 can appropriately display the hierarchical relationship, display name, and display order of each element based on the intermediate XML.

  Next, generation of intermediate XML by the intermediate XML generation unit 111 will be described in detail.

  In one embodiment, the intermediate XML generation unit 111 includes a nested structure generation unit 113, a first attribute assignment unit 114, and a second attribute assignment unit 115.

  The nested structure generation unit 113 acquires a link base corresponding to the specified parent-child relationship from the taxonomy storage unit 120, and constructs a nested structure from the link base and the taxonomy schema acquired from the taxonomy schema storage unit 121. The link base corresponding to the specified parent-child relationship is, for example, the display link base acquired from the display link base storage unit 122 when the display parent-child relationship is specified, and the calculated parent-child relationship is The calculation link base acquired from the calculation link base storage unit 123 when specified, and the definition link base acquired from the definition link base storage unit 124 when the parent-child relationship on the concept definition is specified. It is. Below, the case where the parent-child relationship on display is designated is demonstrated.

  The nested structure generation unit 113 searches the acquired display link base using information indicating the specified table (link role), and acquires a parent-child relationship. In the display link base, the parent-child relationship is indicated by a set of a reference (locator) to two specific items (hereinafter referred to as a first item and a second item) and a parent-child relationship (arc) between them. The arc indicates, for example, that the first item is a parent on display of the second item (display arc). FIG. 5 is an example of a taxonomy schema, and FIG. 6 is an example of a display link base. As shown in FIG. 6, each locator refers to an element of the taxonomy schema shown in FIG. Each arc defines a parent-child relationship between items referenced by two locators. In addition, as shown in FIG. 6, the said group does not necessarily need to be described collectively in the parent-child relationship definition document, and may be described in a distributed manner. Each locator may belong to a plurality of sets.

  The nested structure generation unit 113 searches the display link base, acquires the set including the link roll as the first item, and acquires an item referred to as the second item in the set. . Then, the element corresponding to the acquired second item is nested in the element corresponding to the link roll. Subsequently, the group including the item corresponding to the nested element as the first item is acquired, the item referred to as the second item in the group is acquired, and the element corresponding to this item Is further nested within the nested element. By repeating this, a structured document having a nested structure that expresses the parent-child relationship on the display defined by the display link base can be created. Here, the tag identifier of each element can be the same (for example, acc).

  Next, the first attribute assigning unit 114 assigns an attribute such as a display order to each element included in the nested structure generated by the nested structure generating unit 113 based on the display link base. In the display link base group, a display order for the first item or the second item is further defined, and information indicating the display order is used as an element corresponding to the first item or the second item. As an attribute. That is, attribute definition information including an attribute identifier (display order: @odr) and information indicating the display order may be added to the element attribute definition section (within the tag).

  Furthermore, after the first attribute assigning unit 114 assigns an attribute to each element included in the nested structure generated by the nested structure generating unit 113, the second attribute assigning unit 115 further performs name link base and reference Based on the link base, attributes such as standard labels and redundant labels are assigned. The name link base and the reference link base include a set of a reference (locator) to a specific item, a standard label, etc., and information (arc) indicating a relationship therebetween. FIG. 7 shows an example of the name link base.

  The second attribute assigning unit 115 searches a name link base and a reference link base for a locator that refers to an item corresponding to each element included in the nested structure, a standard label associated with the locator by an arc, and the like To get. Then, the acquired standard label is given to the element as an attribute. That is, attribute definition information including an attribute identifier (for example, @lbl for a standard label) and the standard label may be added to the element attribute definition section (in the tag).

  An example of the intermediate XML configured as described above is shown in FIG. In the intermediate XML shown in FIG. 8, each item of the consolidated balance sheet is described by a nested structure that represents a parent-child relationship on the display. FIG. 9 is a table for explaining the attributes of each element of the intermediate XML shown in FIG. As shown in FIG. 9, each element includes attribute information acquired from the taxonomy schema, attribute information acquired from the name link base (standard label and redundant label), and attribute information acquired from the display link base (parent locator). , Child locator, priority, etc.).

  In addition, when the extended function of the business report format definition document described above is used, the nested structure generation unit 113 adds the first element referred to by the import element in the taxonomy schema in addition to the taxonomy schema and each link base. The second taxonomy schema and the second link base group are also searched. When a plurality of definition information for the same item is detected (for example, when a plurality of standard labels are associated with a specific item), the processing for the prohibited information is stopped, and the priority (priority) ) Can be processed only for the higher information.

  In the above description, the attribute is given after the nested structure is formed. However, the present invention is not limited to this, and the formation of the nested structure and the assignment of the attribute can be performed in parallel. That is, for the element, the name and the like of the item corresponding to the element are searched for and acquired from the name link base storage unit 125, and the reference information of the item corresponding to the element is obtained from the reference link base storage unit 126. Search and acquire the reference link base acquired from. Subsequently, for example, when the parent-child relationship on the display is designated, the display order of the items corresponding to the above elements is acquired by searching the display link base acquired from the display link base storage unit 122. Further, for example, when a parent-child relationship for calculation is designated, the calculation link base obtained from the calculation link base storage unit 123 is obtained by acquiring the weight of the item corresponding to the element. In addition, a link base corresponding to the specified parent-child relationship may be acquired from the display link base storage unit 122, the calculation link base storage unit 123, and the definition link base 124 to construct a nested structure.

  In other embodiments, the XBRL processing system 1 may be provided in the same computer. In that case, the communication units 102 and 202 are not necessary.

(Program and recording medium)
Finally, the main control unit 110 included in the intermediate XML generation device 100 can be configured by hardware logic, but can also be realized by software using a CPU (Central Processing Unit) as follows. Good.

  That is, the main control unit 110 includes a CPU such as an MPU that executes instructions of a program that realizes each function, a ROM (Read Only Memory) that stores the program, and a RAM (Random Access) that expands the program into an executable format. Memory) and a storage device (recording medium) such as a memory for storing the program and various data.

  The object of the present invention is not limited to the case where the program is stored in the program memory of the main control unit 110, and the program code (execution format program, intermediate code program, or source program) of the above program is recorded. This can also be achieved by supplying a recording medium to the data display / sensor device 100, and reading and executing the program code recorded on the recording medium by the intermediate XML generation device 100.

  The recording medium is not limited to a specific structure or type. That is, the recording medium includes, for example, a tape system such as a magnetic tape and a cassette tape, a magnetic disk such as a floppy (registered trademark) disk / hard disk, and an optical disk such as a CD-ROM / MO / MD / DVD / CD-R. System, a card system such as an IC card (including a memory card) / optical card, or a semiconductor memory system such as a mask ROM / EPROM / EEPROM / flash ROM.

  Further, even if the main control unit 110 (or the intermediate XML generation device 100) is configured to be connectable to a communication network, the object of the present invention can be achieved. In this case, the program code is supplied to the main control unit 110 via the communication network. The communication network is not limited to a specific type or form as long as it can supply the program code to the main control unit 110. For example, the Internet, intranet, extranet, LAN, ISDN, VAN, CATV communication network, virtual private network, telephone line network, mobile communication network, satellite communication network, etc. may be used.

  The transmission medium constituting the communication network may be any medium that can transmit the program code, and is not limited to a specific configuration or type. For example, even with wired lines such as IEEE 1394, USB, power line carrier, cable TV line, telephone line, ADSL (Asymmetric Digital Subscriber Line) line, infrared rays such as IrDA and remote control, Bluetooth (registered trademark), 802.11 wireless, HDR, mobile phone It can also be used by radio such as a telephone network, a satellite line, and a terrestrial digital network. The present invention can also be realized in the form of a computer data signal embedded in a carrier wave in which the program code is embodied by electronic transmission.

  The present invention has been specifically described above based on the embodiments. However, the present invention is not limited to the above-described embodiments, and various modifications are possible within the scope of the claims, and different implementations are possible. Embodiments obtained by appropriately combining the technical means disclosed in each form are also included in the technical scope of the present invention.

  The present invention can be used in accounting operations of companies and the like.

1 XBRL processing system 2 User interface layer 3 Business logic layer 4 Database layer 100 Intermediate XML generation device (structured document generation device)
102 Communication unit (transmission unit, reception unit)
110 Main control unit 111 Intermediate XML generation unit (structured document generation means)
DESCRIPTION OF SYMBOLS 112 SOAP message processing part 113 Nested structure production | generation part 114 1st attribute provision part 115 2nd attribute provision part 120 Taxonomy memory | storage part 200 External terminal 201 Display part 202 Communication part 203 Input part 210 Terminal control part 211 Tree view display control part 212 SOAP Message processing unit 213 Intermediate XML generation request creation unit

Claims (11)

  Business report format definition information that defines the format of a business report, a vocabulary definition document that defines the vocabulary of the business report, and a parent and child that defines a parent-child relationship between items included in the vocabulary defined by the vocabulary definition document Based on the business report format definition information including the relationship definition document, it has a nested structure that expresses the parent-child relationship defined by the parent-child relationship definition document, with the items included in the vocabulary defined by the vocabulary definition document as elements. A structured document generation apparatus comprising structured document generation means for generating a structured document. The parent-child relationship definition document further defines information associated with items included in the vocabulary defined by the vocabulary definition document,
2. The structured document generation apparatus according to claim 1, wherein each of the elements includes information defined by the parent-child relationship definition document and associated with an item corresponding to the element. The business report format definition information further includes a related information definition document that defines information associated with items included in the vocabulary defined by the vocabulary definition document,
3. The structured document generation apparatus according to claim 1 or 2, wherein each of the elements includes information defined by the related information definition document and associated with an item corresponding to the element. The business report format definition information defines the display parent-child relationship definition document that defines the display parent-child relationship between items included in the vocabulary defined by the vocabulary definition document, and the calculation parent-child relationship between the items. A calculation parent-child relationship definition document, and a definition parent-child relationship definition document that defines a parent-child relationship in the concept definition between the items,
The said nested structure expresses the parent-child relationship defined in any one of the said display parent-child relationship definition document, the said calculation parent-child relationship definition document, or the said definition parent-child relationship definition document of Claim 1 to 3 characterized by the above-mentioned. The structured document generation apparatus according to any one of the above. A receiving unit that receives a structured document generation request including parent-child relationship definition document designation information for designating any of the display parent-child relationship definition document, the calculated parent-child relationship definition document, and the definition parent-child relationship definition document; A transmission unit that transmits the structured document generated by the structured document generation unit to the outside;
The structured document generation means generates a structured document having a nested structure that expresses a parent-child relationship defined by the parent-child relationship definition document specified by the parent-child relationship definition document designation information included in the received structured document generation request. The structured document generation apparatus according to claim 4, wherein A receiving unit for receiving a structured document generation request including item designation information for designating which item is included in the vocabulary defined by the vocabulary definition document, and the structured document A transmission unit that transmits the structured document generated by the generation unit to the outside;
6. The structured document generation unit generates a structured document having an item specified by item specifying information included in the received structured document generation request as an element. The structured document generating apparatus according to the item.   7. The structured document generation apparatus according to claim 5, wherein the structured document generation request and the structured document form a SOAP message.   8. The structured document according to claim 1, wherein the structured document represents an element corresponding to an item included in the vocabulary defined by the vocabulary definition document using the same tag. Document generation device.   9. The structured document generation apparatus according to claim 1, wherein the business report is a financial statement.   A program for causing a computer to operate as the structured document generation apparatus according to any one of claims 1 to 9, wherein the computer functions as each unit included in the structured document generation apparatus. program.   The computer-readable recording medium which recorded the program of Claim 10.

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