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C-EBS Workshop, Wien, 20 November 2009 Eric JARRY The SURFI taxonomy Secrétariat général de la Commission bancaire SIGD Classification: PUBLIC.

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Presentation on theme: "C-EBS Workshop, Wien, 20 November 2009 Eric JARRY The SURFI taxonomy Secrétariat général de la Commission bancaire SIGD Classification: PUBLIC."— Presentation transcript:

1 C-EBS Workshop, Wien, 20 November 2009 Eric JARRY The SURFI taxonomy Secrétariat général de la Commission bancaire SIGD Classification: PUBLIC

2 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 2 Contents 1.The SURFI project 2.The SURFI taxonomy Generation Dimensional aspects Assertions Structure

3 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 3 SURFI project COFINREP project : current XBRL filing for COREP and FINREP SURFI: Système Unifié de Rapportage FINancier Unified System for Financial Reporting Launched in June 2007, first filings in July 2010 Application to handle COREP and FINREP taxonomies (french and others) Main SURFI taxonomy Anti-laundering information taxonomy Cartography taxonomy Other taxonomies… (incl. foreign COREP and FINREP)

4 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 4 Simplified scope of the project (1) French GAAP (2) French GAAP (3) IFRS or French GAAP Monetary statistics = France (1) Consolidated Prudential data (3) Prudential data = France + branches abroad = social accounts (2) SURFI - Scope 2

5 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 5 SURFI taxonomy ~CEBS type taxonomy >5000 primary items Dimensional: 23 dimensions (of which 6 typed) Existence of ~80 templates (views) containing all data points Two types of primary items Accounts organized in a hierarchy (French GAAP Accounting main tree") Other primary items (defined in a template, may be used in other templates) Use of formulae (assertions) > possible facts ("skeleton instance") Long tag names Use of codes (primary items, dimensions, dimension values) Short, easy to memorize (short term?) and communicate Generated

6 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 6 SURFI taxonomy – annotated template Dimension value (label, alias or code) Dimension (code) Abstract primary items (label or alias) Primary items (label or alias) Pop-up window showing PI + Dim combinaison(s)

7 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 7 Annotated templates Global elements file Template processing Annotation (codes + coulors) Transposition file Dimensions file Hypercubes file Modification of labels / default characteristics & Validation LOG Corrections Updates Dimensions Taxonomies d- Configuration SURFI – generation of template taxonomy (1/2) ][

8 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 8 Transposition file processing Corrections LOG Configuration Templates Taxonomies t-, p- [ ] SURFI – generation of template taxonomy (2/2) Annotated templates Transposition file Global elements file

9 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 9 SURFI taxonomy - principles The dimensions are defined in an Excel File (names can be aliased) Default values are configured for each account class and each template Arborescence (sub-)taxonomies are generated (1 / class) Each template corresponds to a (sub-)taxonomy A global elements Excel sheet is updated New elements are created with default characteristics and template label / name ; the have to be validated (appearing in red) Each element has to be checked, modified, if needed, and validated An Excel « transposition folder » is generated from the annotated template Elements tab (hierarchy) Elements to be validated appear in red Hypercubes tab (association of generated hypercubes to primary items) An aliases sheet allows to change the names Each template taxonomy is generated from its "transposition folder" Template and cross-template assertions are generated (generic or via expressions)

10 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 10 SURFI taxonomy – transposition file - elements

11 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 11 SURFI taxonomy – transposition file - hypercubes

12 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 12 SURFI taxonomy - dimensions Inclusion (all) hypercubes are closed (to limit dimensions to those expected) no way to add other hypercubes for extra breakdowns need to split tables in "sections", linked to an inclusion hypercube S1 S2 Note: these sections are different from those of the COREP and FINREP taxonomies

13 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 13 SURFI taxonomy - hypercubes One ELR per hypercube (different from the section ELR) Hypercube are not reused (change because of low level of reuse) Flat dimensions domain members Fujitsu XWand

14 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 14 Filing indicators and assertions A credit institution must file: –several templates at several moments; and / or –the same template at several moments, depending on one or more dimension e.g.: Balance sheet for "France" at T days Balance sheet for "Other countries at T days Each template is associated to one or more filing indicators (template + set of zero, one or more dimension values) Assertions are dependant of the presence of one or more filing indicators (precondition) Note: Filing indicator set to xsi:nil means that the remittance for the template is cancelled

15 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 15 F1: PIA – Primary Item Aggregation F1 2 Hierarchy Check pattern – primary item aggregation F1

16 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 16 Tree walk of hierarchies in a calculation linkbases using a custom "total-details" arc role in: f-stt-YYYY-MM-DD-calculation.xml PIA Primary items aggregation checks –hierarchy Currently, specific solution Work in progress in the XBRL International Formula group Fujitsu XWand

17 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission per annotated table Assertions in f-stt-YYYY-MM-DD-assertion.xml (tt: template code) example: f-sst-YYYY-MM-DD-assertion.xml (SITUATION) referenced by schemaXML template t-stt-YYYY-MM-DD.xsd example: t-sst-YYYY-MM-DD.xsd (t for template) Tree walk in the table ELR, contained in f-stt-YYYY-MM-DD-calculation.xml (arc role « total-details ») code: TT[D]-90nn (TT: template code, D: filing dimension(s) code, nnnn: number from (90)01 to (90)99 example: STF-9001 PIA checks – primary items hierarchy 2

18 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 18 ……… … … 2 F2: OWC - Of-Which Checks of which (dont) Check pattern – of which >= F2 >=

19 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 19 Tree walk of hierarchies in a calculation linkbases using a custom "including-included" arc role in: f-stt-YYYY-MM-DD-inclusion.xml PIA OWC Of-which checks Fujitsu XWand

20 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission per table (annotated) Assertions in f-stt-YYYY-MM-DD-assertion.xml (tt: template code) example: f-sst-YYYY-MM-DD-assertion.xml (SITUATION) referenced by schemaXML template t-stt-YYYY-MM-DD.xsd example: t-sst-YYYY-MM-DD.xsd (t for template) Tree walk in the table ELR contained in f-stt-YYYY-MM-DD-inclusion.xml (arc role « including-included ») code: TT[D]-91nn (TT: template code, D: filing dimension(s) code, nnnn: number from (91)01 to (91)99 example: STF-9101 OWC (of-which) checks 2

21 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 21 F3: DIA – Dimension Item Aggregation F3 Check pattern – dimensional aggregation aggregation F3 …………

22 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 22 Uses the XPath "descendant" axis of the dimension taxonomy (dimension definition) (defined in the dimensional taxonomies – and the dimension file dimension.xls) Dimensional aggregation checks Total Contributing factors Descendants Fujitsu XWand

23 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission per table (annotated) Assertions in f-stt-YYYY-MM-DD-assertion.xml (tt: template code) example: f-sst-YYYY-MM-DD-assertion.xml (SITUATION) referenced by schemaXML template t-stt-YYYY-MM-DD.xsd example: t-sst-YYYY-MM-DD.xsd (t for template) Uses XPath descendant axis in the dimension taxonomy code: TT[D]-92nn (TT: template code, D: filing dimension(s) code, nnnn: number from (92)01 to (92)99 example: STF-9201 DIA (dimensional aggregation) checks 2

24 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 24 Dimensional aggregation checks – XBRL assertion expression

25 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 25 F1: PIA – Primary Item Aggregation – agrégation hiérarchique item primaire F2: OWC - Of-Which Checks – vérification des « dont » F3 & F4: DIA – Dimension Item Aggregation – agrégation dimensionnelle SCC: Specified Condition Checks (contrôles spécifiés) FIP: Filing Indicator Presence Check >= ……… … … F3 F1 F2 F4 2 Types of checks - patterns

26 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 26 Specified checks (SCC) Using codes Restrictions –[Dimensional restrictions: set of dimension values => combinations] –[Precondition[s]: set of conditions] Condition –Value assertion –Factors Template (for documentation) Primary item [Dimensional characteristics: set of dimension values]

27 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 27 Example: Specified checks (SCC)

28 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 28 Specified checks (SCC) Example, with a precondition:

29 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 29 Specified checks (SCC) 0-n per template Assertions in f-stt-YYYY-MM-DD-assertion.xml (tt: template code) example: f-sst-YYYY-MM-DD-assertion.xml (SITUATION) referenced by schemaXML template t-stt-YYYY-MM-DD.xsd example: t-sst-YYYY-MM-DD.xsd (t for template) code: TT[D]-nnnnv (TT: template code, D: filing dimension(s) code, nnnn: number – from 0001 to 8999, v: version) example: STF

30 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 30 SCC checks –XBRL assertion expression

31 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 31 Assertions documentation Each assertion is associated: –a label + extra information to identify the occurrence: context (for dimensional characteristics) concept name (if available) –a code

32 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 32 Generic messages Currently, specific solution Work in progress in the XBRL International Formula group Escaped XML element UBmatrix XPE

33 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 33 Tolerance margins In sequence: –3000, default –0,0001 (0,1 per thousand) if ratio –0 if constant –specific 2

34 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 34 Always specified checks (SCC) 1-n / set of implied templates Assertions in f-st1-st2[-st3[-st4]]-YYYY-MM-DD-assertion.xml (t1, t2, t3, t4: template codes) example: f-spm-sst-YYYY-MM-DD-assertion.xml (M_TITPRIM vs SITUATION) Called by XML schema c-st1-st2[-st3[-st4]]-YYYY-MM-DD.xsd example: c-spm-sst-YYYY-MM-DD.xsd (c for cross) code: T1[D1]_T2[D2)[_T3[D3][_T4[D4]]]-nnnnv (T1,T2,T3, T4: template codes, D1, D2, D3, D4: filing dimension(s) code, nnnn: number – from 0001 to 8999, v: version) example: PM_STF Inter-templates checks 2

35 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 35 All linkbases related to templates are referenced from the template schema t-stt-YYYY-MM-DD.xsd (template) Template taxonomy structure The "Template" taxonomy contains: –definition of hypercubes (concepts, labels and contents) –presentation hierarchies –calculation hierarchies (not standard calculation linkbase) –assertions The "primary" taxonomy contains: –definitions of concepts if any; –labels of the defined concepts, if any; –references of the defined concepts, if any, if any. Fujitsu XWand

36 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 36 SURFI taxonomy global structure Entry point: g-SURFI-YYYY-MM-DD.xsd, references –templates taxonomies, t-stt-YYYY-MM-DD.xsd; –inter-templates assertion taxonomies c-st1-st2[-st3[-st4]]-YYYY-MM-DD.xsd; –the filing indicator presence check assertion linkbase. 2

37 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 37 Issues - dimensions XDT does not allow to define several inclusion hypercubes while prohibiting dimensions XDT does not allow to add new extension dimensions while prohibiting dimensions defined in the taxonomy (~ ##other in XML Schema) "Variants" leads to complicated structures (not possibel to « or » the inclusion hypercubes) Example: –Variant 1 (Area: France & Ultramarine using Euro, Money: EUR, Perimeter: Solo) –Variant 2 (Area: Ultramarine using Pacific Franc, Money: CFP, Perimeter: Solo) –Variant 3 (Area: All, Money: All, Perimeter: Network)… 2

38 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 38 Issues - formula Formulae ignore dimensional prohibition –Generic assertions may lead to errors even in case of impossibility due to dimensional prohibition Lack of debugging tools Lack of validation by tools 2

39 Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009 SURFI taxonomy Banque de France – Banking commission 39 Thank you. Any questions, or remarks?


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