CENWS XBRL Improving transparency in financial and business

CEN/WS XBRL: Improving transparency in financial and business reporting CWA 2 Situation & latest evolutions Present situation Emile Bartolé 1 CWA 2

Objectives of CWA 2 Dual objective of CWA 2: standardize The way of submitting instances, a container with standardized Encryption Digital signature Compression … The way of transmitting the usual metadata that determine the context of an xbrl reporting instance the sender of the document contact details date and time of submission … Page 2 CWA 2

Submission container

Feedback containers

Standards used: Compression & Hash Zip as defined in http: //www. pkware. com/documents/casestudies/APPNOTE. TXT SHA 256 as defined in http: //csrc. nist. gov/publications/fips 180 -4/fips-180 -4. pdf

Standards used: Digital signature The file structure generated by the signature SHALL be XAd. ES-BES/EPES http: //uri. etsi. org/01903/v 1. 4. 1/ using RSA with SHA 512 http: //www. w 3. org/2001/04/xmldsig-more#rsa-sha 512 implemented in accordance with http: //eur-lex. europa. eu/Lex. Uri. Serv. do? uri=OJ: L: 2011: 053: 0066: 0072: EN: PDF

Standards used: Encryption W 3 C Encryption http: //www. w 3. org/TR/xmlenc-core/ using key transport RSA-OAEP http: //www. w 3. org/2001/04/xmlenc#rsa-oaep-mgf 1 p and encrypting data with AES 256. http: //www. w 3. org/2001/04/xmlenc#aes 256 -cbc

Requirements input EBA Easy to use, minimal model (1 instance per container) Senders identified in transport system, only encryption required (no digital signatures) Known people from NSAs, no need to identify them explicitely in a header EIOPA Minimal structural header Extensibility of header for content-based fields

Reserved extended suffix. signed. xml exclusively reserved for signed files . encrypted. xml exclusively reserved for encrypted files

File name change upon signature File to sign Name of the signed file Filename inside the XML signature file Lol. signed. xml Same as « File to sign » Lol. pdf Lol. signed. xml Same as « File to sign » Lol. zip Lol. signed. xml Same as « File to sign » Lol. encrypted. xml Lol. signed. xml Same as « File to sign »

header. xml file 1. xbrl file 2. xbrl file 3. xbrl Compress Container creation example Container. zip Sign with a first signature and replace extension Container. signed. xml Filename in XML: Container. zip Sign with a second signature and replace extension Container. signed. xml Filename in XML: Container. signed. xml Encrypt and replace extension Container. encrypted. xml Filename in XML: Container. signed. xml

Container reception example Container. encrypted. xml Filename in XML: Container. signed. xml Decrypt and extract file Container. signed. xml Filename in XML: Container. signed. xml Validate first signature and extract file Container. signed. xml Filename in XML: Container. zip Validate second signature and extract file Container. zip Uncompress header. xml file 1. encrypted. xml file 2. signed. xml file 3. xbrl header. xml container. zip file 1. signed. xml file 2. xbrl file 3. xbrl container. zip header. xml file 1. xbrl file 2. xbrl file 3. xbrl container. zip

Exchange files Header file - characteristics of the data files in the submission (caution: deprecated, not yet extensible version!) http: //www. eurofiling. info/eu/fr/esrs/header Container feedback files - confirming (or not) the success of the reception of a submission container http: //www. eurofiling. info/eu/fr/esrs/Container. Feedback Instance feedback files - Result of the (XBRL-)validation of every submitted data file http: //www. eurofiling. info/eu/fr/esrs/Instance. Feedback

Exchange model Sender Receiver signed (optional) Subnission container encrypted (optional) Feedback container Containerfeedback file Rest of the Feedback container encrypted (optional) signed (optional)

2 -level support: Forwarding Submission container 1 header. xml nationalinstance 1. xbrl nationalinstance 2. xbrl Submission container 2 Reporting Entity Response Container 1 Response Container 2 National Supervision Authority European Supervision Authority

2 -level support: Repackaging Reporting Entity Reporting entity submission NSA submission header. xml re 1. xbrl re 2. xbrl … … … ren. xbrl Response RE Response NSA National Supervision Authority European Supervision Authority

2 -level support: Regeneration Reporting entity submission header. xml re 1. xbrl re 2. xbrl … … … ren. xbrl Reporting Entity NSA submission header. xml nsa 1. xbrl nsa 2. xbrl … nsan. xbrl Response RE Response NSA National Supervision Authority European Supervision Authority

Extensible Header Extended. Header Basic. Header Registered. Organization. Vocabulary Other. Module(s)

Use-cases provided by CWA 2 Use-case Characteristics Basic. Header. Only This header imports the Basic. Header « as is » , makes no extensions of it and does not import the Registered. Organization. Vocabulary as it uses none of its fields. Namespace: http: //www. eurofiling. info/eu/fr/esrs/Header/Basic. Header. Only XSD URL: http: //www. eurofiling. info/eu/fr/esrs/Header/Basic. Header. Only. xsd XML sample instance URL: http: //www. eurofiling. info/eu/fr/esrs/Header/Basic. Header. Only. xml Standard. Header With. Reg. Org This header structure reflects the survey made within the Eurofiling Best. Practices efforts which had given the results documented in http: //www. wikixbrl. info/index. php? title=Best_Practices_on_Common_European_Reporting_Structures All fields related to « Transport » issues have been removed as these are out of scope of this CWA. Namespace: http: //www. eurofiling. info/eu/fr/esrs/Header/Standard. Header. With. Reg. Org XSD URL: http: //www. eurofiling. info/eu/fr/esrs/Header/Standard. Header. With. Reg. Org. xsd XML sample instance URL: http: //www. eurofiling. info/eu/fr/esrs/Header/Standard. Header. With. Reg. Org. xml Standard. Header Without. Reg. Org This header is (with regards to its function and its content) equivalent to the previous “Standard. Header. With. Reg. Org”, but it does not import Reg. Org and creates the missing fields as equivalent simple XML fields Namespace: http: //www. eurofiling. info/eu/fr/esrs/Header/Standard. Header. Without. Reg. Org XSD URL: http: //www. eurofiling. info/eu/fr/esrs/Header/Standard. Header. Without. Reg. Org. xsd Sample instance URL: http: //www. eurofiling. info/eu/fr/esrs/Header/Standard. Header. Without. Reg. Org. xml NSA / ESA requiring something else Extend it according to your own needs !

Thanks for your attention emile. bartole@cssf. lu Comments or questions? Page 20 CWA 2