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 .
A FinancialReport is dataset that contains a hierarchy of Components. The leafs of the financial report components tree are the Facts. A Fact is an observation of a money amount described with some attributes 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:
|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 form the financial report attributes, that provides a fall-back default. In some cases, the financial report components hierarchy can be inferred from the concepts taxonomy structure.
For a practical usage example of FR vocabulary 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
The FR ontology is available under the Creative Commons Attribution 4.0 license.