1. Mariette Lokin February 2009
Experiences and lessons learned
Mariette Lokin
February 2009

2. Index
Objects
Approach
Experiences
Lessons learned
Beyond NTP

3. Objects Reducing Administrative Burdens
Annual accounts, Ministry of Justice (Civil Code)
Using XBRL-FR

4. Approach Co-operation with Ministry of Finance Building a taxonomy
Sharing advantages: tax and statistics
Building a taxonomy
Developing a process infrastructure
Creating preconditions, not obligations

5. Starting point Monitoring bodies Regulatory bodies Tax office
Chamber of commerce
Statistics
Bank
request
Company
Request
Monitoring bodies
Auditor
Tax advisor
Software supplier 1
Software supplier 2
Wat was de aanleiding voor dit project.
Visie en aanpak
Standaardisatie op IT niveau (XBRL) en semantisch niveau (taxonomie)

6. Desired situation Business records are the central source
Chamber of Commerce
Business records are the central source
Taxonomy
Intermediary
Annual accounts
Entrepreneur
Business
Tax office
Tax
Taxonomy
Computer
Financieel
Systeem
Taxonomy R1 R2 R3
Statistics
Statistics
Taxonomy
Store once, report to many

7. SOA

8. Experiences Normalisation Harmonisation
Optimization of the reporting chain
Multiple regulatory reporting
An authorized taxonomy
Restoring the link between legislation and administration

9. Experiences Common understanding, individual interests
Agencies
Market (intermediaries, software vendors)
Representative bodies
Creating momentum, recognizing different agenda’s
Need for moderation: covenant between government and market

10. Lessons learned Semantic interoperability starts in legislation
Legitimacy is undisputed, but success is dependant of adoption by agencies and market
Support the reporting and compliance process of a business: it’s not just another ‘export-format’.
Actual fulfilment of preconditions: market- and agency-sufficient, in time, protecting investments
Create a critical mass by supporting early adopters
You can only eat an elephant bite by bite

11. Beyond NTP
Substantial change in reporting chains
Market: dis-intermediation, shift from commodity to value added services, role in supervision (horizontal monitoring)
Agencies: multiple regulatory monitoring
Applying the concept of standardization in data and processes in other chains: Standard Business Reporting
From reducing admin burdens to ensuring legislative quality

12. Beyond NTP II
Taxonomy management is crucial

13. Beyond NTP III Towards generic metadata in legislation LEGIS programme
XML-based drafting: guarding harmonization in the process
Planning and control in view of versioning
Automatic consolidation
Facilitating the building of taxonomies
LEGIS programme

14. http://www.xbrl-ntp.nl/english http://www.sbrconference.nl/en/