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SENSITIVITY LEVEL : PUBLIC Surfi: Unified Financial Reporting System Banque de France – Secrétariat général de la Commission bancaire 19th XBRL International.

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Presentation on theme: "SENSITIVITY LEVEL : PUBLIC Surfi: Unified Financial Reporting System Banque de France – Secrétariat général de la Commission bancaire 19th XBRL International."— Presentation transcript:

1 SENSITIVITY LEVEL : PUBLIC Surfi: Unified Financial Reporting System Banque de France – Secrétariat général de la Commission bancaire 19th XBRL International Conference June 23th, 2009 Eric Jarry XBRL Expert Bernard Darrius XBRL Expert SURFI-Taxonomy Development Secrétariat général de la Commission bancaire Direction de la Surveillance Générale du Système Bancaire

2 SENSITIVITY LEVEL : PUBLIC Surfi: Unified Financial Reporting System Banque de France – Secrétariat général de la Commission bancaire Presentation overview 1.Design of the SURFI future templates 2.Implementation of architecture principles 3.Automatic generation ot the taxonomy 4.Formula linkbase SENSITIVITY LEVEL : PUBLIC

3 Surfi: Unified Financial Reporting System Banque de France – Secrétariat général de la Commission bancaire Design of Surfi templates SENSITIVITY LEVEL : PUBLIC Examples of templates provided by business-oriented staff for statistical and risk assessing purposes ( Accounting, Statistics, Monetary Directorates, and French overseas institution…) - In cartridge headers, major dimension breakdown - In column headers, dimension breakdown - In some rows, dimension breakdown Separate file for elements belonging to « Accounting class data tree » (9 primaries generated)

4 SENSITIVITY LEVEL : PUBLIC Surfi: Unified Financial Reporting System Banque de France – Secrétariat général de la Commission bancaire Design of Surfi templates SENSITIVITY LEVEL : PUBLIC Examples of templates transformed for automation purposes - balance between number of « excluded hypercubes » and ELR (Extended Link Role) with no Open Hypercubes - use of a specific colour code to identify dimension names and their values, facts, forbidden data - use of a short code for name handling (each code is bound to a tooltip containing the name of the element, the dimensions and dimension values associated) - use of specific files for dimensions and hypercubes

5 SENSITIVITY LEVEL : PUBLIC Surfi: Unified Financial Reporting System Banque de France – Secrétariat général de la Commission bancaire Implementation of architecture principles Global architecture (templates and « primaries ») : t-sia xsd T-SURFI xsd t-ste xsdt-sor xsd … T-CARTO xsd T-BLANCHI xsd 72 templates Independant taxonomies p-sia xsd p-ste xsd p-s xsd p-s xsd p-s xsd p-sxx xsds

6 SENSITIVITY LEVEL : PUBLIC Surfi: Unified Financial Reporting System Banque de France – Secrétariat général de la Commission bancaire Implementation of architecture principles SENSITIVITY LEVEL : PUBLIC Choice of a modularized model for the taxonomy architecture (FINREP 1.3) Use of Closed All (Inclusion) hypercubes and Open notAll (Exclusion) hypercubes : Only possible alternative for strict data control) No modular files for hypercubes : not many common hypercubes shared by several templates and too many notAll hypercubes (t definition linkbase) No subdomain for dimension values (declaration in hypercubes themselves) Use of default dimension values

7 SENSITIVITY LEVEL : PUBLIC Surfi: Unified Financial Reporting System Banque de France – Secrétariat général de la Commission bancaire Implementation of architecture principles SENSITIVITY LEVEL : PUBLIC t-spp-AAAA-MM-JJ.xsdt-spp-AAAA-MM-JJ-presentation.xml t-spp-AAAA-MM-JJ-label.xml p-spp-AAAA-MM-JJ.xsd p-s0n-AAAA-MM-JJ-presentation.xml p-s0n-AAAA-MM-JJ.xsd p-s0n-AAAA-MM-JJ-label.xml d-ddd-AAAA-MM-JJ.xsd d-ddd-AAAA-MM-JJ-label.xml entrée-x-surfi-AAAA-MM-JJ.xsd p-s0n-AAAA-MM-JJ-reference.xml d-ddd-AAAA-MM-JJ-presentation.xml t-spp-AAAA-MM-JJ-definition.xml d-ddd-AAAA-MM-JJ-definition.xml XPointer import XLinkRef t-sxx xsd p-spp-AAAA-MM-JJ-presentation.xml p-sxx label.xml p-sxx xsd p-s0n-AAAA-MM-JJ-presentation.xmlp-s0n xsd p-s0n-AAAA-MM-JJ-label.xml d-ddd-AAAA-MM-JJ.xsd d-ddd-AAAA-MM-JJ-label.xml t-SURFI xsd p-s0n-AAAA-MM-JJ-reference.xml d-ddd-AAAA-MM-JJ-presentation.xml t-sxx definition.xml d-ddd-AAAA-MM-JJ-definition.xml t-sxx definition.xml

8 SENSITIVITY LEVEL : PUBLIC Surfi: Unified Financial Reporting System Banque de France – Secrétariat général de la Commission bancaire Implementation of architecture principles M_INTENCO Template ( workbook ) : Dimension code: ValorisationDimension Dimension code value: FluxDInteretMens uel Dimension code : ResidenceDimension Dimension label value Same primary with different breakdown: « OR » relation

9 SENSITIVITY LEVEL : PUBLIC Surfi: Unified Financial Reporting System Banque de France – Secrétariat général de la Commission bancaire M_INTENCO Template ( ELR : t-ste xsd, p-ste xsd ) H00106: global closed All hypercube H00096: local notAll open hypercube H00100: local notAll open hypercub e Implementation of architecture principles

10 SENSITIVITY LEVEL : PUBLIC Surfi: Unified Financial Reporting System Banque de France – Secrétariat général de la Commission bancaire Automatic generation of the taxonomy SENSITIVITY LEVEL : PUBLIC Command line program written in Perl for Taxonomy and formula linkbase Input files : Colored templates + 1 file for hypervolumes and 1 file for dimensions + 1 configuration file with default values for each template (default type, period value, balance value, prefix and label for namespaces…) 4 executable files - TraitArbo.exe (TAx.bat) for generation of 9 primary taxonomies from accounting classes - GenTaxoDim.exe (GTDx.bat) for generation of dimensions - TraitGab.exe and GenTaxoTransp.exe (TGx.bat GTTx.bat) for generation of child taxonomies (primaries, and templates)

11 SENSITIVITY LEVEL : PUBLIC Surfi: Unified Financial Reporting System Banque de France – Secrétariat général de la Commission bancaire Formula linkbase SENSITIVITY LEVEL : PUBLIC 4 types of SURFI formula -Simple aggregation (F1) : equal relation between facts, all elements are primary elements which have the same context and unit ex: Calculation Link in all tables -« Of which » assertion (F2) : like F1 but greater than or equal to relation -Dimensional aggregation (F3 F4) : primary item(s) with same concept name, identifier, period, unit and dimension with each domain member -Simple formula : addressing any element of the XBRL instance. The name, dimensions, dimension values are explicitly indicated

12 SENSITIVITY LEVEL : PUBLIC Surfi: Unified Financial Reporting System Banque de France – Secrétariat général de la Commission bancaire Formula linkbase SENSITIVITY LEVEL : PUBLIC F1: Calculation validations F2: « of which » validations F3 F4: Dimension aggregations

13 SENSITIVITY LEVEL : PUBLIC Surfi: Unified Financial Reporting System Banque de France – Secrétariat général de la Commission bancaire Formula linkbase SENSITIVITY LEVEL : PUBLIC Parameters to deal with -Tolerance Margin : for some checks -Different remittance date : different facts and different checks -Missing or forbidden facts : precondition testing (presence of total and one of the subtotals -Simple formula : addressing any element of the XBRL instance. The name, dimensions, dimension values are explicitly indicated

14 SENSITIVITY LEVEL : PUBLIC Surfi: Unified Financial Reporting System Banque de France – Secrétariat général de la Commission bancaire Thank you for your attention !


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