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

Contents The SURFI project The SURFI taxonomy Generation Dimensional aspects Assertions Structure

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)

Monetary statistics = France (1) = France + branches abroad SURFI - Scope Simplified scope of the project (1) French GAAP (2) French GAAP (3) IFRS or French GAAP Monetary statistics = France (1) Prudential data = France + branches abroad = social accounts (2) Consolidated Prudential data (3) 2

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) > 84 000 possible facts ("skeleton instance") Long tag names Use of codes (primary items, dimensions, dimension values) Short, easy to memorize (short term?) and communicate Generated

Abstract primary items showing PI + Dim combinaison(s) SURFI taxonomy – annotated template Dimension (code) Abstract primary items (label or alias) Primary items (label or alias) Dimension value (label, alias or code) Pop-up window showing PI + Dim combinaison(s)

[ ] SURFI – generation of template taxonomy (1/2) LOG Modification of labels / default characteristics & Validation [ ] Global elements file Annotation (codes + coulors) Corrections Updates Configuration Annotated templates Template processing Transposition file Dimensions file Dimensions Taxonomies d- Hypercubes file

[ ] SURFI – generation of template taxonomy (2/2) LOG Transposition Annotated templates LOG ] Corrections Global elements file Configuration Transposition file processing Transposition file Templates Taxonomies t-, p-

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)

SURFI taxonomy – transposition file - elements

SURFI taxonomy – transposition file - hypercubes

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

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

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 T0 + 10 days Balance sheet for "Other countries” at T0 + 25 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

Check pattern – primary item aggregation Hierarchy F1 F1 F1 2 F1: PIA – Primary Item Aggregation

Primary items aggregation checks –hierarchy Tree walk of hierarchies in a calculation linkbases using a custom "total-details" arc role in: f-stt-YYYY-MM-DD-calculation.xml PIA Fujitsu XWand Currently, specific solution Work in progress in the XBRL International Formula group

PIA checks – primary items hierarchy 0-1 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 2

Check pattern – of which … … … … … >= F2 2 of which (dont) F2: OWC - Of-Which Checks

Of-which checks 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 Fujitsu XWand

OWC (of-which) checks 0-1 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 2

Check pattern – dimensional aggregation F3 … aggregation F3 F3: DIA – Dimension Item Aggregation

Dimensional aggregation checks Uses the XPath "descendant" axis of the dimension taxonomy (dimension definition) (defined in the dimensional taxonomies – and the dimension file dimension.xls) Total Contributing factors Descendants Fujitsu XWand

DIA (dimensional aggregation) checks 0-1 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 2

Dimensional aggregation checks – XBRL assertion expression

Types of checks - patterns … … … … … F1 F1 >= >= >= >= F2 2 F3 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

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]

Specified checks (SCC) Example:

Specified checks (SCC) Example, with a precondition:

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-00010 2

SCC checks –XBRL assertion expression

Assertions documentation Each assertion is associated: a label + extra information to identify the occurrence: context (for dimensional characteristics) concept name (if available) a code

Generic messages Escaped XML element Currently, specific solution Work in progress in the XBRL International Formula group UBmatrix XPE

Tolerance margins In sequence: 3000, default 0,0001 (0,1 per thousand) if ratio 0 if constant specific 2

Inter-templates checks 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-00010 2

Template taxonomy structure All linkbases related to templates are referenced from the template schema t-stt-YYYY-MM-DD.xsd (template) 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

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

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

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

Any questions, or remarks? Thank you. Any questions, or remarks?