Secrtariat gnral de la Commission bancaire SIGD The
Secrétariat général de la Commission bancaire SIGD The SURFI taxonomy C-EBS Workshop, Wien, 20 November 2009 Classification: PUBLIC Eric JARRY
Contents 1. 2. The SURFI project The SURFI taxonomy • • Generation Dimensional aspects Assertions Structure 2 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
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) 3 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
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, dimension values) • Short, easy to memorize (short term? ) and communicate • Generated Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission 5 Wien, 20 November 2009 SURFI taxonomy
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 ) 6 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
SURFI – generation of template taxonomy (1/2) [ Annotation (codes + coulors) Corrections Updates ]LOG Global elements file Modification of labels / default characteristics & Validation Configuration Annotated templates Dimensions Taxonomies d- Template processing Dimensions file Transposition file Hypercubes file 7 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
SURFI – generation of template taxonomy (2/2) [ Annotated templates ] Corrections LOG Global elements file Configuration Transposition file processing Templates Taxonomies t-, p- Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission 8 Wien, 20 November 2009 SURFI taxonomy
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 9 expressions) Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
SURFI taxonomy – transposition file - elements 10 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
SURFI taxonomy – transposition file - hypercubes 11 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
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 S 1 S 2 Note: these sections are different from those of the COREP and FINREP taxonomies Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission 12 Wien, 20 November 2009 SURFI taxonomy
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 13 Fujitsu XWand Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
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 0 + 10 days Balance sheet for "Other countries” at T 0 + 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 14 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
Check pattern – primary item aggregation Hierarchy F 1 F 1 2 F 1: PIA – Primary Item Aggregation 15 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
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 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission 16 Wien, 20 November 2009 SURFI taxonomy
Check pattern – of which … >= F 2 … >= >= … … >= 2 of which (dont) F 2: OWC - Of-Which Checks 18 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
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 19 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
Check pattern – dimensional aggregation F 3 aggregation … … F 3: DIA – Dimension Item Aggregation 21 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
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 22 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
Dimensional aggregation checks – XBRL assertion expression 24 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
Types of checks - patterns F 4 F 1 … … … F 1 >= F 2 >= >= >= 2 F 3 F 1: PIA – Primary Item Aggregation – agrégation hiérarchique item primaire F 2: OWC - Of-Which Checks – vérification des « dont » F 3 & F 4: DIA – Dimension Item Aggregation – agrégation dimensionnelle SCC: Specified Condition Checks (contrôles spécifiés) FIP: Filing Indicator Presence Check Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission 25 Wien, 20 November 2009 SURFI taxonomy
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] 26 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
Specified checks (SCC) Example: 27 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
Specified checks (SCC) Example, with a precondition: 28 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
SCC checks –XBRL assertion expression 30 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
Assertions documentation • Each assertion is associated: – a label + extra information to identify the occurrence: • • context (for dimensional characteristics) concept name (if available) – a code 31 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
Generic messages Escaped XML element • Currently, specific solution • Work in progress in the XBRL International Formula group 32 UBmatrix XPE Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
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. 35 Fujitsu XWand Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
Thank you. Any questions, or remarks? 39 Banque de France – Secrétariat général de la Commission bancaire Banque de France – Banking commission Wien, 20 November 2009 SURFI taxonomy
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