BOTK-fr

An extension of the W3C cube vocabulary to describe financial reports.

View the Project on GitHub linkeddatacenter/BOTK-fr

Financial Report Vocabulary (FR)

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 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:

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

FR UML diagram

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

Editing

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

License

The FR ontology is available under the Creative Commons Attribution 4.0 license.