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SENSITIVITY LEVEL : PUBLIC
Surfi: Unified Financial Reporting SystemBanque de France – Secrétariat général de la Commission bancaire
19th XBRL International ConferenceJune 23th, 2009
Eric JarryXBRL Expert
Bernard DarriusXBRL Expert
SURFI-Taxonomy Development
Secrétariat général de la Commission bancaireDirection de la Surveillance Générale du Système Bancaire
SENSITIVITY LEVEL : PUBLIC
Surfi: Unified Financial Reporting SystemBanque de France – Secrétariat général de la Commission bancaire
Presentation overview
1. Design of the SURFI future templates
2. Implementation of architecture principles
3. Automatic generation ot the taxonomy
4. Formula linkbase
SENSITIVITY LEVEL : PUBLIC
SENSITIVITY LEVEL : PUBLIC
Surfi: Unified Financial Reporting SystemBanque de France – Secrétariat général de la Commission bancaire
Design of Surfi templates
SENSITIVITY LEVEL : PUBLIC
Examples of templates provided by business-oriented staff for statistical and risk assessing purposes ( Accounting, Statistics, Monetary Directorates, and French overseas institution…)
- In cartridge headers, major dimension breakdown
- In column headers, dimension breakdown
- In some rows, dimension breakdown
Separate file for elements belonging to « Accounting class data tree » (9 primaries generated)
CLIENT_RE SITUATION CLIENT_nR
DataTreeElements
SENSITIVITY LEVEL : PUBLIC
Surfi: Unified Financial Reporting SystemBanque de France – Secrétariat général de la Commission bancaire
Design of Surfi templates
SENSITIVITY LEVEL : PUBLIC
Examples of templates transformed for automation purposes
- balance between number of « excluded hypercubes » and ELR (Extended Link Role) with no Open Hypercubes
- use of a specific colour code to identify dimension names and their values, facts, forbidden data
- use of a short code for name handling (each code is bound to a tooltip containing the name of the element, the dimensions and dimension values associated)
- use of specific files for dimensions and hypercubes
CLIENT_RE_COLOR SITUATION_COLOR CLIENT_nR_COLOR HypercubesDimensions
SENSITIVITY LEVEL : PUBLIC
Surfi: Unified Financial Reporting SystemBanque de France – Secrétariat général de la Commission bancaire
Implementation of architecture principles
• Global architecture (templates and « primaries ») :
t-sia-2009-06-30.xsd
T-SURFI-2009-06-30.xsd
t-ste-2009-06-30.xsd t-sor-2009-06-30.xsd …
T-CARTO-2009-06-30.xsd
T-BLANCHI-2009-06-30.xsd
72 templates
Independant taxonomies
p-sia-2009-06-30.xsd
p-ste-2009-06-30.xsd
p-s02-2009-06-30.xsd
p-s08-2009-06-30.xsd
p-s04-2009-06-30.xsd
p-sxx-2009-06-30.xsds
SENSITIVITY LEVEL : PUBLIC
Surfi: Unified Financial Reporting SystemBanque de France – Secrétariat général de la Commission bancaire
Implementation of architecture principles
SENSITIVITY LEVEL : PUBLIC
Choice of a modularized model for the taxonomy architecture (FINREP 1.3)
Use of Closed All (Inclusion) hypercubes and Open notAll (Exclusion) hypercubes : Only possible alternative for strict data control)
No modular files for hypercubes : not many common hypercubes shared by several templates and too many notAll hypercubes (t definition linkbase)
No subdomain for dimension values (declaration in hypercubes themselves)
Use of default dimension values
SENSITIVITY LEVEL : PUBLIC
Surfi: Unified Financial Reporting SystemBanque de France – Secrétariat général de la Commission bancaire
Implementation of architecture principles
SENSITIVITY LEVEL : PUBLIC
t-spp-AAAA-MM-JJ.xsd t-spp-AAAA-MM-JJ-presentation.xml
t-spp-AAAA-MM-JJ-label.xml
p-spp-AAAA-MM-JJ.xsd
p-s0n-AAAA-MM-JJ-presentation.xmlp-s0n-AAAA-MM-JJ.xsd
p-s0n-AAAA-MM-JJ-label.xml
d-ddd-AAAA-MM-JJ.xsd
d-ddd-AAAA-MM-JJ-label.xml
entrée-x-surfi-AAAA-MM-JJ.xsd
p-s0n-AAAA-MM-JJ-reference.xml
d-ddd-AAAA-MM-JJ-presentation.xml
t-spp-AAAA-MM-JJ-definition.xml
d-ddd-AAAA-MM-JJ-definition.xml
XPointer
import
XLinkRef
t-sxx-2009-06-30.xsd p-spp-AAAA-MM-JJ-presentation.xml
p-sxx-2009-06-30-label.xml
p-sxx-2009-06-30.xsd
p-s0n-AAAA-MM-JJ-presentation.xmlp-s0n-2009-06-30.xsd
p-s0n-AAAA-MM-JJ-label.xml
d-ddd-AAAA-MM-JJ.xsd
d-ddd-AAAA-MM-JJ-label.xml
t-SURFI-2009-06-30.xsd
p-s0n-AAAA-MM-JJ-reference.xml
d-ddd-AAAA-MM-JJ-presentation.xml
t-sxx-2009-06-30-definition.xml
d-ddd-AAAA-MM-JJ-definition.xml
t-sxx-2009-06-30-definition.xmlt-sxx-2009-06-30-definition.xml
SENSITIVITY LEVEL : PUBLIC
Surfi: Unified Financial Reporting SystemBanque de France – Secrétariat général de la Commission bancaire
Implementation of architecture principles• M_INTENCO Template (workbook) : Dimension code:
ValorisationDimension
Dimension code value:
FluxDInteretMensuel
Dimension code :
ResidenceDimension
Dimension label value
Same primary with different
breakdown: « OR » relation
SENSITIVITY LEVEL : PUBLIC
Surfi: Unified Financial Reporting SystemBanque de France – Secrétariat général de la Commission bancaire
• M_INTENCO Template (ELR : t-ste-2009-06-30.xsd, p-ste-2009-06-30.xsd)
H00106: global closed All hypercube
H00096: local notAll open hypercube
H00100: local notAll open
hypercube
Implementation of architecture principles
SENSITIVITY LEVEL : PUBLIC
Surfi: Unified Financial Reporting SystemBanque de France – Secrétariat général de la Commission bancaire
Automatic generation of the taxonomy
SENSITIVITY LEVEL : PUBLIC
Command line program written in Perl for Taxonomy and formula linkbase
Input files : Colored templates + 1 file for hypervolumes and 1 file for dimensions + 1 configuration file with default values for each template (default type, period value, balance value, prefix and label for namespaces…)
4 executable files
- TraitArbo.exe (TAx.bat) for generation of 9 primary taxonomies from accounting classes
- GenTaxoDim.exe (GTDx.bat) for generation of dimensions
- TraitGab.exe and GenTaxoTransp.exe (TGx.bat GTTx.bat) for generation of child taxonomies (primaries, and templates)
SENSITIVITY LEVEL : PUBLIC
Surfi: Unified Financial Reporting SystemBanque de France – Secrétariat général de la Commission bancaire
Formula linkbase
SENSITIVITY LEVEL : PUBLIC
4 types of SURFI formula
- Simple aggregation (F1) : equal relation between facts, all elements are primary elements which have the same context and unit ex: Calculation Link in all tables
- « Of which » assertion (F2) : like F1 but “greater than or equal to” relation
- Dimensional aggregation (F3 F4) : primary item(s) with same concept name, identifier, period, unit and dimension with each domain member
- Simple formula : addressing any element of the XBRL instance. The name, dimensions, dimension values are explicitly indicated
SENSITIVITY LEVEL : PUBLIC
Surfi: Unified Financial Reporting SystemBanque de France – Secrétariat général de la Commission bancaire
Formula linkbase
SENSITIVITY LEVEL : PUBLIC
>=>= >=>= >=>= >=>=
… … … ……
F3
F1
F1
F1
F2
F4
2
F1: Calculation validations
F2: « of which » validations
F3 F4: Dimension aggregations
SENSITIVITY LEVEL : PUBLIC
Surfi: Unified Financial Reporting SystemBanque de France – Secrétariat général de la Commission bancaire
Formula linkbase
SENSITIVITY LEVEL : PUBLIC
Parameters to deal with
- Tolerance Margin : for some checks
- Different remittance date : different facts and different checks
- Missing or forbidden facts : precondition testing (presence of total and one of the subtotals
- Simple formula : addressing any element of the XBRL instance. The name, dimensions, dimension values are explicitly indicated
SENSITIVITY LEVEL : PUBLIC
Surfi: Unified Financial Reporting SystemBanque de France – Secrétariat général de la Commission bancaire
Thank you for your attention !
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