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

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

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. 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

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. 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)

7. [ ] 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

8. [ ] 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-

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. SURFI taxonomy – transposition file - elements

11. SURFI taxonomy – transposition file - hypercubes

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

16. 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

17. 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

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

19. 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

20. 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

21. Check pattern – dimensional aggregationF3 …
aggregation F3
F3: DIA – Dimension Item Aggregation

22. 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

23. 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

24. Dimensional aggregation checks – XBRL assertion expression

25. 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

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. Specified checks (SCC)
Example:

28. Specified checks (SCC)
Example, with a precondition:

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-00010 2

30. SCC checks –XBRL assertion expression

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

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

34. 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

35. 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

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