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现行 ISO 5116-2:2021
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Improving transparency in financial and business reporting — Harmonization topics — Part 2: Guidelines for data point modelling 提高财务和商业报告的透明度 - 协调主题第2部分:数据点建模指南
发布日期: 2021-07-30
本文件为监督专家提供了数据点建模指南。正文由四部分组成。疑问形式有助于选择最能回答你问题的部分,并引导你更好地理解主题。 在第一个介绍部分和包含术语和定义的部分之后,主要部分开始提供关于不同类型的数据模型和数据建模方法的基本知识。第一节和第二节概括介绍了数据模型,而第三节强调了监管数据数据建模的必要性。第三部分借鉴了前面几节的目标和背景信息。此外,还有一段对EUROFILLING倡议引入并由EIOPA和EBA详细阐述的数据点模型进行了分类,其中引入了许多与DPM相关的新术语。 另一段解释了DPM的应用领域。第三部分以介绍DPM创建过程中需要考虑的技术约束子集的一段作为结束。第四部分逐步介绍如何创建DPM。本文最后对迄今为止取得的进展进行了评论,并对目前正在开发的软件进行了展望,以在创建过程中为您提供支持。
This document provides guidelines for data point modelling for supervising experts. The main body consists of four sections. The interrogative form helps in choosing which section may best answer your question and lead you to a good understanding of the subject matter. After this first introductory section and the section containing terms and definitions, the main part starts to provide basic knowledge about different types of data models and data modelling approaches. The first and the second sections provide an overview of data models in general, in contrast to the third section that highlights the necessity of data modelling for supervisory data. This third section draws on the objectives and background information of the preceding sections. Furthermore, a paragraph classifies the Data Point Model introduced by the Eurofiling Initiative and elaborated by EIOPA and EBA, where many new terms related to DPM are introduced. Another paragraph explains the areas of application for the DPM. The third section concludes with a paragraph introducing a subset of the technical constrains that need to be considered in the creation process of the DPM. The fourth section gives step-by-step instructions on how to create a DPM. The paper concludes with remarks on the progress achieved so far, and provides an outlook on the software that is being developed at the moment to support you during the creation process.
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归口单位: ISO/TC 68/SC 9
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