Taxonomy is the basis of any XBRL filings, as it lays down the
attributes of the elements which need to be reported. For filings by Mutual
Funds, SEBI has developed the mutual fund taxonomy based on the reporting requirements
for Mutual Funds. The Mutual Fund taxonomy contains details of Mutual Funds and
Assets Management Companies, scheme wise details of the mutual funds, details
of deployment in debts and equity, details for half yearly portfolio
disclosures etc.
The Mutual Fund Taxonomy is multi dimensional in nature and is compliant
with XBRL 2.1 specifications and dimensions specifications.
The Mutual Fund Taxonomy consists of the following files –
sebi-2010-09-30.xml : Elements defined in
the taxonomy
sebi-2010-09-30-label.xml : Labels for
elements defined in taxonomy
sebi-2010-09-30-definition.xml:
Dimensional relationships defined in the taxonomy
sebi-2010-09-30-presentation.xml:
Presentation pattern defined
sebi-2010-09-30-calculation.xml:
Calculation relationships
sebi-2010-09-30-reference.xml: Reference
for elements
One entry point to browse the taxonomy: sebi-2010-09-30.xml
sebi-2010-09-30.xml : Elements defined in the taxonomy
sebi-2010-09-30-label.xml : Labels for
elements defined in taxonomy
sebi-2010-09-30-definition.xml:
Dimensional relationships defined in the taxonomy
sebi-2010-09-30-presentation.xml:
Presentation pattern defined
sebi-2010-09-30-calculation.xml:
Calculation relationships
sebi-2010-09-30-reference.xml: Reference
for elements
Sample instance document for Deployment Funds
Sample instance document for MCR