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Company Extension Analysis Design XBRL US Internship Project 7/28/2009 Tadashi Shiozaki, Takara Printing, Chair of Development Committee of XBRL Japan.

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Presentation on theme: "Company Extension Analysis Design XBRL US Internship Project 7/28/2009 Tadashi Shiozaki, Takara Printing, Chair of Development Committee of XBRL Japan."— Presentation transcript:

1 Company Extension Analysis Design XBRL US Internship Project 7/28/2009 Tadashi Shiozaki, Takara Printing, Chair of Development Committee of XBRL Japan Yuta Tanaka, Fujitsu Laboratories of America

2 Project Outline This project will form the basis for a system to analyze the use of company extensions by SEC filers. The intern will be asked to define and create a prototype of a system to read company extensions and categorize these so that extension elements can be analyzed and provide a feedback look back into the US GAAP taxonomies. The system should also support the ability to identify duplicate extensions across filers and identify the use of existing elements in the US GAAP taxonomy to identify those elements that are not used and those that are. The deliverables for this project will include the following: – Proposed Design for such a system – Prototype (If time permits) 2

3 Procedure of Detail Design 1.Breakdown the requirement 1.Comparing extensions of 2008 voluntary files manually 2.Discussing and specifying analyzing details 3.Finding out necessary information for the analyzing 2.Designing Basic System Architecture 3.Designing Database 1.Designing table structure and each details 2.Normalizing tables to keep consistency 3.Reviewing the design, and adding comment 4.Prototyping database using voluntary taxonomy data 4.Designing Input / Output modules 3

4 Requirements Read company extensions Categorize extensions – Element extension Parental element – Linkbase extension Including label changing – Industry / Company Extension elements can be analyzed – Statistically How often each extension element is used Publish the system for who intends to analyze or create taxonomy Provide a feedback look back into the US GAAP taxonomies Identify duplicate extensions across filers and identify the use of existing elements in the US GAAP taxonomy 4

5 XBRL US 5 Taxonomy Processer Identifying Extension (Taxonomy Compare) US GAAP Taxonomy Extended User Taxonomy Extension Analysis Base System Architecture Extended User Taxonomy XBRL Processing Tool Categorize Identify Duplication Statistical Analyze Extension Analysis Report Company Extension Analysis System SEC EDGAR RSS RSS Reader (Download Files) RSS Reader (Download Files) Database Web application

6 DB Design Summary Element – For analyzing basic element extensions Ex: Element name, Type Calculation Link / Presentation Link – For analyzing parent child relation of elements Ex: ExtendedLinkRole, ParentElement, Element name Label Link – For analyzing labels of extended elements Ex: LocatorRole, LabelValue, Element name Company /DTS – For identifying which entity, company and industry, submitted the extended taxonomy 6

7 DB Table Structure 7 Element Element id local name Namespace Entity id Element Element id local name Namespace Entity id CalculationLink calculation_id role_type_id parent_element_id element_id entity_id CalculationLink calculation_id role_type_id parent_element_id element_id entity_id Attribute Definition Attribute Definition id local name Namespace Entity id Attribute Definition Attribute Definition id local name Namespace Entity id Attribute Value element_attribute_id element_id attribute_def_id value entity_id Attribute Value element_attribute_id element_id attribute_def_id value entity_id LabeLlink element_label_id element_id extended_link_role_id label_role_id value entity_id LabeLlink element_label_id element_id extended_link_role_id label_role_id value entity_id ExtendedLink Role role_type_id Uri entity_id ExtendedLink Role role_type_id Uri entity_id Labellink Role label_role_id Uri entity_id Labellink Role label_role_id Uri entity_id PresentationLink presentation_id role_type_id parent_element_id element_id pref_label_role_id entity_id PresentationLink presentation_id role_type_id parent_element_id element_id pref_label_role_id entity_id Company / Entity entity_id entity_code authorities_scheme entity_name Company / Entity entity_id entity_code authorities_scheme entity_name Company DTS file dts_id entity_id schema_filename namespace ref_schema_filename Company DTS file dts_id entity_id schema_filename namespace ref_schema_filename Element Extension Link Extension Entity Information Existed table Added table

8 Analysis for Parent-Child Relation of Calculation Link Extensions 8 Analyzing what kind of Parent element is used by extended element Finding out how many children does each parent element have Comparing differences of calculation hierarchy between companies Next page shows example data

9 Child Element of 'Assets'Element OwnerLink OwnerWeightOrder AssetsCurrent XBRL_US3M11 MarketableSecuritiesNoncurrent XBRL_US3M12 LongTermInvestments XBRL_US3M13 PropertyPlantAndEquipmentNet XBRL_US3M14 Goodwill XBRL_US3M15 IntangibleAssetsNetExcludingGoodwill XBRL_US3M16 DefinedBenefitPlanNoncurrentAssetsFor PlanBenefits XBRL_US3M17 OtherAssetsNoncurrent XBRL_US3M110 CashCashEquivalents XBRL_ORGFordMotor11 MarketableSecuritiesCurrent XBRL_USFordMotor12 LoanedSecurities FordMotor 13 FinancingReceivables XBRL_ORGFordMotor13.5 OtherReceivablesNet XBRL_ORGFordMotor15 NetInvestmentOperatingLeases FordMotor 16 RetainedInterestSoldReceivables FordMotor 17 InventoriesNet XBRL_ORGFordMotor18 InvestmentAffiliates XBRL_ORGFordMotor19 PropertyPlantEquipmentNet XBRL_ORGFordMotor110 DeferredIncomeTaxesAssets FordMotor 111 GoodwillOtherIntangibleAssets FordMotor 112 AssetsDiscontinuedHeldSaleOperatio ns FordMotor 113 OtherAssetsCurrentNonCurrent XBRL_ORGFordMotor114 9

10 Compare Label Value between companies Element Local NameLabel ValueEntity AccountsPayablePayables FordMoto r AccountsPayableAccounts payableGAP CommonStockValueCommon Stock, par value $0.01 per share FordMoto r CommonStockValue Common stock $0.05 par value Authorized 2,300 shares, Issued 1,103, 1,100, and 1,094 shares, Outstanding 725, 734, and 816 shares GAP InterestExpenseInterest expense FordMoto r InterestExpenseInterest expense (reversal)GAP AdditionalPaidCapitalChanges Abstract Increase/(Decrease) in Capital in excess of par value of stock FordMoto r AdditionalPaidCapitalChanges Abstract Increase/(Decrease) in Additional Paid in Capital GAP 10 Ex) Finding out same label role and same element name. To compare and find out differences of label value between companies.

11 Analysis of Element Attributes 11 Element Local Nameabstractnillable CapitalStockTotalFALSE AccumulatedOtherComprehensiveIncomeForeignCurr encyTranslation FALSE ChangeAccumulatedOtherComprehensiveIncomeFor eignCurrencyTranslation FALSE OtherStockholdersEquityFALSE OtherStockholdersEquityESOLoanTreasuryStockFALSE NetGainLossDerivativeInstrumentsNetTaxFALSE NetHoldingGainLossNetTaxFALSE ComprehensiveIncomeLossFALSE ESOPLoanTreasuryStockFALSE ForeignCurrencyTranslationFALSE Ex) Finding out both ‘Abstract’ and ‘Nillable’ are FALSE, which means user can not input nil. To analyze attributes are set appropriately or not, this system can find out doughty attribute combination.

12 Analysis of Label Link Override Element Local NameLabel Value Priorit y Label Role Use NetIncreaseDecreaseCa shCashEquivalents Net increase/(decrease) in cash and cash equivalents 0label opti onal NetIncreaseDecreaseCa shCashEquivalents Net increase/(decrease) in cash and cash equivalents 0label opti onal 12 Ex) Finding out same label role and same element name. To analyze label link extension, especially user override existing label role.

13 Conclusion Designing Company Extensions analysis system, especially focusing on data structures Developing prototype model and testing some case of analysis This prototype will be available to analyze 38 filings in the last week also 13 We hope this design and prototype will be useful to analyze and maintenance taxonomies Thank you for listening.


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