FR is a simple OWL vocabulary to describe a generic financial report.
The FR vocabulary can be used to capture different perspectives of a report data like historical trends, cross-department and component breakdown.
FR extends the W3C RDF Data Cube Vocabulary and it is inspired by the Financial Report Semantics and Dynamics Theory.
A FinancialReport is a dataset that contains a hierarchy of Components. The leaves of the financial report components tree are the Facts. A Fact is an observation of a money amount described with some properties that is reported in the Financial Report.
Facts and components SHOULD be related to one or more Concept in a SKOS vocabulary taxonomy.
The following namespaces are used:
| Prefix | Namespace | Description |
|---|---|---|
| fr | http://linkeddata.center/botk-fr/v1# | this vocabulary |
| qb | http://purl.org/linked-data/cube# | W3C RDF Data Cube Vocabulary |
| skos | http://www.w3.org/2004/02/skos/core# | the W3C SKOS vocabulary |
| time | http://www.w3.org/2006/time# | the W3C ontology of temporal concepts |
| sdmx-code | http://purl.org/linked-data/sdmx/2009/code# | SKOS Concepts and ConceptSchemes for each COG defined code list |
| sdmx-dimension | http://purl.org/linked-data/sdmx/2009/dimension# | component properties corresponding to each COG concept that can be used as a dimension |
| sdmx-attribute | http://purl.org/linked-data/sdmx/2009/attribute# | component properties corresponding to each COG concept that can be used as an attribute |
| sdmx-measure | http://purl.org/linked-data/sdmx/2009/measure# | component properties corresponding to each COG concept that can be used as a measure |
Some fact properties, if not explicitly defined, can be inherited from the financial report attributes, that provide a fall-back default. In some cases, the financial report components hierarchy can be inferred from the concepts taxonomy structure.
The fr:FinancialReport class allows to annotate any Financial report. It is a dataset (qb:DataSet) and can be further specialized as needed.
:2018_budget_report a qb:DataSet fr:FinancialReport ;
fr:refPeriod <http://reference.data.gov.uk/id/gregorian-interval/2018-01-01T00:00:00/P1Y> ;
sdmx-attribute:unitMeasure <http://publications.europa.eu/resource/authority/currency/EUR>
The fr:Fact class is a specialization of the qb:Observation class belonging to a financial report and it is used for annotating an atomic amount of money. The Fact meaning is specified by a SKOS concept that can be related to a formal taxonomy (i.e. SKOS scheme)
:fact_x a qb:Observation, fr:Fact;
fr:concept :level_2_account ;
qb:dataSet :2018_budget_report ;
fr:amount 188149000000.00 .
:level_2_account a skos:Concept ;
skos:broader :level_1_account;
skos:inScheme :budgetTaxonomy .
:budgetTaxonomy a skos:ConceptScheme;
skos:hasTopConcept :level_1_account;
skos:inScheme :budgetTaxonomy .
The money currency can be defined as a fact property or inherited from the related Financial report.
The fr:Component class is a financial report observable that aggregates facts or of other components. Like facts, the components SHOULD be related to a SKOS concept and have an amount of money associated, but this amount is supposed to be calculated somehow from referenced facts or component (usually is a sum).
:component_z a fr:Component;
fr:concept :level_1_account;
qb:dataSet :2018_budget_report ;
fr:amount 288149000000.00 ;
fr:hasPart :fact_x, :fact_y.
Components and facts define the structure of the financial report as a tree
The concept taxonomies describe the meaning of the reported figures.
The FR vocabulary can be used as a solid base to build application profiles that analyze budgets, balances and any financial reports.
For example of FR see g0v fr-ap application profile
The namespace for FR terms is http://linkeddata.center/botk-fr/v1#
The suggested prefix for the FR vocabulary namespace is fr
FR is expressed in a owl file serialized as RDF xml. You can edit the file by hand or using Protégé
The FR ontology is available under the Creative Commons Attribution 4.0 license.