CENWS XBRL Kickoff meeting CWA 1 deliverables 10

CEN/WS XBRL Kick-off meeting CWA 1 deliverables 10 December, 2013 Katrin Heinze 1 CWA 1

Objectives Standardisation of the European XBRL architecture and common instance filing rules to cover approprieatly the list of harmonisation topics listed in Annex B of the CEN WS XBRL Business Plan create transparency on the harmonised reporting data across Europe increase interoperability between services and applications overcome lack of standardisation in XBRL reduce the reporting burden of international acting reporting entities Definition of an European Data Point Methodology to represent the requirements of European reporting frameworks in a data model link the business requirements with the technical transfer format create a human readable representation of the content and relations defined in XBRL Page 2 CWA 1

Level of Harmonisation in Europe Reporting entity Data Point Model Harmonised Not harmonised XBRL Data Format & XBRL Filing ? Not harmonised European Reporting Frameworks Page 3 European Supervisor

Further CWA 1 deliverables European data point methodology European reporting frameworks Guidelines for data point modelling European XBRL Taxonomy Architecture XBRL taxonomy Data Point Model represented by DPM 2 MDM transformed by s orm to f con XBRL instances MDM 4 stored in European Filing Rules

UML Meta model for DPM Decisions taken on the modelling approach for the DPM Meta model UML Model defines notation conforms to d be i r sc UML by conforms to de Data Point Meta model conforms to represented by Data Point Model UML + OCL defines notation d ibe r c s by de OCL (Object Constraint Language) is a formal language for specifications. It refers to an UML model to describe constraints about the objects in the model.

Organisation of CWA 1 team work Regular conference calls via powwownow. com Cooperation on documents via Wiki technology Page 6 CWA 1

Thanks for your attention katrin. heinze@bundesbank. de Comments or questions? Page 7 CWA 1