The agreement concerns the application of the OCW Taxonomy as a basis for recording and exchanging data in the accountability chain for education, using SBR/XBRL as underlying standards.

The OCW Taxonomy is an extension of the Dutch Taxonomy (NT) and is set up in accordance with the Dutch Taxonomy Architecture (NTA). This is described in the Architecture Document.
The taxonomy contains the definition of the reports, the data elements and the calculation rules.

The Taxonomy uses the international format XBRL (eXtensible Business Reporting Language). The management organisation XBRL International has a Dutch jurisdiction; XBRL Netherlands. SBR (Standard Business Reporting) is the way in which XBRL is used in the Netherlands based on the Dutch Taxonomy.