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 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:
|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 asneeded.
: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:Observable 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 must be related to a formal taxonomy (i.e. SKOS scheme
:fact_x a qb:Observable, fr:Fact; fr:concept :level_2_account ; qb:dataSet :2018_budget_report ; fr:amount 288149000000.00 . :level_2_account a skos:Concept ; skos:broader :level_1_account; skos:inScheme :budgetTaxonomy . :budgetTaxonomy a skos:ConceptScheme; skos:hasTopConcept :level_1_account
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 must 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.
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
The FR ontology is available under the Creative Commons Attribution 4.0 license.