XBRL Taxonomies and OWL Ontologies for Investment Funds

摘要

The analysis of investment funds information requires the availability of homogeneous information of the funds considered, which is usually generated and provisioned by different parties and in different formats. In this context, the gathering and integration of information from disparate, heterogeneous sources becomes a key task that can be considerably eased by the availability of explicit and shared information models. Furthermore, the analysis process leads to the generation of added-value information, whose consumption by other parties can also benefit from the existence of agreed information models. In this paper, we present our work on building explicit information models for investment funds in the Spanish market. An XBRL taxonomy of funds, and a translation process of XBRL taxonomies into OWL ontologies that has been applied to this taxonomy in order to obtain an OWL ontology of funds, are presented. The relative benefits of using OWL ontologies or XBRL taxonomies for the exchange and analysis of investment funds information are also discussed.