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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 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:

Prefix Namespace Description
fr this vocabulary
qb W3C RDF Data Cube Vocabulary
skos the W3C SKOS vocabulary
time the W3C ontology of temporal concepts
sdmx-code SKOS Concepts and ConceptSchemes for each COG defined code list
sdmx-dimension component properties corresponding to each COG concept that can be used as a dimension
sdmx-attribute component properties corresponding to each COG concept that can be used as an attribute
sdmx-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 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 as needed.

:2018_budget_report a qb:DataSet fr:FinancialReport ;
	fr:refPeriod <> ;
	sdmx-attribute:unitMeasure <> 

The fr:Fact class is a specialization of the qb:Observation 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 can be related to a formal taxonomy (i.e. SKOS scheme)

:fact_x a qb:Observation, fr:Fact;
    fr:concept :level_2_account ;
    qb:dataSet :2018_budget_report ;
    fr:amount 188149000000.00  .

:level_2_account a skos:Concept ;
    skos:broader :level_1_account; 
    skos:inScheme :budgetTaxonomy  .

:budgetTaxonomy a skos:ConceptScheme;
    skos:hasTopConcept :level_1_account; 
    skos:inScheme :budgetTaxonomy  .

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 SHOULD 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, :fact_y.

Components and facts define the structure of the financial report as a tree

The concept taxonomies describe the meaning of the reported figures.

Using the FR vocabulary

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

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


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


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






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