ibm software group © copyright ibm corporation 2006 xbrl-enabled census forms data-centric approach...

IBM Software Group

© Copyright IBM Corporation 2006

XBRL-enabled Census FormsData-centric approach reduces redundancy and improves data quality

Zena Washington, Sales Specialist

Tom McBride, Strategic Alliance Executive

Mike Rowling, Solutions Architect

Darren Peterson, Director of Marketing

Steve Hord, Director of Product Development

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IBM Software Group


Agenda

Introduction to IBM and UBmatrix

XBRL and the US Census F-72 use case

Solution Alternatives

Drill-Down on XBRL and XForms

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IBM Software Group


UBmatrix intro

Software startup headquartered in Kirkland, Washington Lead by a team of enterprise software veterans Specialists in XBRL and enabling technologies

- Company’s staff was the catalyst for the XBRL standard and has been behind many of the world’s official published taxonomies

- Broadest array of XBRL-enabling solutions- Software is considered the “standard” in the industry

UBmatrix solutions are proven in the field at organizations like FFIEC (the largest XBRL implementation to date), KOSDQ, and CRAS

Partnered with IBM, bringing XBRL and XForms together into a powerful new platform of model-driven forms solutions

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Customers and Partners Choose UBmatrix

KPMG

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Why XBRL?

“It's been estimated that instead of the 800 forms now required, the SEC might have need of no more than a dozen. The key to making this happen is looking at the data on the forms independently from the forms themselves, making the data interactive.”

SEC Chairman Christopher Cox

May 2006

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IBM Software Group


What is XBRL?

HTML - A standard for publishing information on the Internet for viewing

by humans, addressing fonts, colors, image placement, etc.

XML - A standard for representing the meaning, context and structure of

data. - However, XML does not standardize this, it merely provides a

framework.

XBRL - An XML-based platform that standardizes the grammar and

dictionaries for exchanging data.

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IBM Software Group


Michigan Quarterly Tax Survey - Current

Mainframe Accounting System

Monarch Pro Extraction Tool Save in Excel

• Add columns: Tax Code +Tax Type • Run through Monarch again• Save as Excel report • Put in subtotals, manually • Save as Excel report: F-72

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F-72 F-72

E-mail /fax toU.S. Census Bureau

Current Manual Reporting System

Excel

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Census Bureaure-keys all datainto mainframe database.

Copyright © 2006 Allyson Ugarte

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IBM Software Group


Michigan Quarterly Tax Survey – Envisioned

E-mail or E-Filing to

U.S.Census Bureau

Interactive XBRL Reporting System Mainframe Accounting System

XBRL Census F-72 Taxonomy Elements & Reports

Generate XBRL-taggedspreadsheet

and perform review and quality control

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4 Extraction Tool – output in text file

Excel

PDF, Word,HTML-Web

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Generate F-72XBRL InstanceDocument

InstanceDocument

F-72 Reports


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IBM Software Group


Our understanding of the F-72 project requirements:Excel + XBRL Solution

Base Requirements- Ability to build and manage a Census-wide XBRL taxonomy, including F-72 - Ability to build and manage XBRL-mapped Excel templates for Census forms- Ability to translate a completed Excel template into an XBRL instance document- Ability to validate the XBRL instance document on the server- Ability to render an XBRL instance document into various output formats

Excel, PDF, Word, HTML-Web

Value-added Requirements- Ability to validate the XBRL instance document on the client machine

(e.g., on the State of Michigan user’s desktop)

- Ability to manage reporting cycles Who reports what, when, using which templates and against which version of the taxonomy

- Ability to maintain an “as filed” instance document repository - Ability to query the instance document repository

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IBM Software Group


Conceptual Architecture: Excel + XBRL Solution

F-72 Filing Taxonomy Development/Maintenance

U.S. CensusState of Michigan

Master Taxonomy Repository


Internal DB

Internal DB

Completed Excel Template

UBmatrix XBRL Taxonomy Designer

UBmatrix Taxonomy Manager

U.S. Census Web PortalBlank Excel

Template

UBmatrix Processing

Engine

UBmatrix Processing

Engine

eFiling Interface (WSDL)

Reporting ManagementReporting Cycle Requirements

Reporting Cycle Requirements

UBmatrix Reporting Manager

XSLT-Based Rendering

Filings Repository

(XBRL Instance Documents)

Filings Repository


Legacy DatabasesLegacy Databases

Validation Report

XBRL Instance

Document

UBmatrix Report Builder

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“I want to get to New York from Los Angeles”

1936 2006

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IBM Software Group


IBM and UBmatrixCombining industry standards to deliver higher-value solutions

XBRL

+

XForms

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Solution Walkthru

XBRL Taxonomy Design

XForms Design

XBRL-Based XForms Design

+

=

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IBM Software Group


XForms Drill-Down

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• First XML Intelligent Document introduced in 1998 by PureEdge Solutions• Microsoft & Adobe entered the market later• Leadership within standards community (e.g., W3C, XML, & XForms)• Over 5M users across 300,000 end user organizations including some of

the largest enterprises in the world• Customers have integrated PureEdge component technology with IBM

Lotus, DB2, Websphere, and Tivoli middleware• IBM acquired PureEdge Solutions effective August 1, 2005• Looking forward, PureEdge technology will be more tightly integrated into

IBM products as well as remain a standalone component• "XForms...is key to ensuring that electronic Web transactions can be

carried out in an open, interoperable manner…It builds on the success of HTML forms to change how companies and individuals do business on the Web," Rod Smith, IBM Fellow.

Background

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IBM Software Group


Selected Customers

Securities ExchangeCommission

City of Los Angeles

United States Office ofGovernment Ethics

RCMP

Social SecurityAdministration

Over 5M users across 300,000 end user organizations

Woodmen of the World

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IBM Software Group


USAF and IRS Form Demonstrations

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Presentation Layer

Pixel-perfect for duplicating paper forms

Guided-interview, or wizard, driven

XML Intelligent Document Component

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IBM Software Group


Presentation Layer




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IBM Software Group


Presentation Layer



Business Logic

Capture forms processes in the form

Integrate business process workflows


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Presentation Layer



Business Logic



Data Instances Based on W3C XForms specification Multiple XML payloads for integration Validate against external XML Schemas

- MISMO- ACORD- HL7


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IBM Software Group


Presentation Layer



Business Logic



Data Instances

Based on W3C XForms specification Multiple XML payloads for integration Validate against external XML Schemas

File Attachments

Capture complete transaction Supplemental or associated eForms MS Office, videos, faxes, etc.


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IBM Software Group


Presentation Layer



Business Logic



Data Instances

Based on W3C XForms specification Multiple XML payloads for integration Validate against external XML Schemas

File Attachments

Capture complete transaction Supplemental or associated eForms MS Office, videos, faxes, etc.


Digital Signatures

Sign multiple, overlapping sections or complete form Use built-in signing, digital certificates or signing pads

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IBM Software Group


Census Form and WebForm Server Demonstration

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IBM Software Group


XForms 1.0 is data-centric. It defines: a model for processing XML data, an intent-based user interface for describing how the data will be gathered. a submission protocol for returning the data to the server.

The Internal Architecture of XForms

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IBM Software Group


XForms standardizes the core business processing of forms, not their presentation.

XForms is designed to be openly extensible to value-add features of a ‘host’ language

The External Architecture of XForms

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IBM Software Group


XForms and Other Standards The XForms Specification is continuing to advance:

- We have added over 60 errata to the 1.0 2nd release- We are authoring XForms 1.1 and planning 2.0- Within IBM, activities include Research (Live Forms), Emerging Technologies, Pervasive,

Mozilla, Integration Frameworks

XForms is being incorporated into multiple presentation languages:- XHTML, SVG, XFDL, Voice XML

XForms incorporates more XML standards than any other W3C specification- XML Schema, XPath, XML Events, XML Namespaces, DOM2, SOAP, etc.

Going forward, XForms may incorporate other Key XML standards:- XML Signature, XML Encryption, RDF, XPointer, etc.

XForms is ideally suited to integrate with other key middleware standards:- SAML, XQuery, UML, BPEL, etc.

XForms can extend and enhance Industry standards: - ACORD, MISMO, XBRL, FpML (Financial Products Markup Language), EDI, HL7, etc.

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Designer Demonstration

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XBRL Drill-Down

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History of XBRL In The Beginning

- Began in 1998- Born From Accounting Profession- Electronically Share Semi-Structured Data

Management Accounting Reports Credit Applications

Key Users Today- Government Regulators

FFIEC, NBB, BdF, DTO, FSA Japan Data Driven Forms Apps Meta-Data Driven Integrations Apps

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IBM Software Group


Key Features Master Dictionary of Terms

- Focus on Semantic Definitions Multiple Views

- Highly Normalized- No Repetition of Terms- Highly Re-usable Structures

Prescriptive Extensibility- Strict Extensibility Rules Go Past XML- Inheritance and OO Features

Content Validation Rules Engine- Assets = Liability + Shareholder Equity

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IBM Software Group


Primary Use Cases

Data Collection and Normalization- Large Data Collection Projects

Separation of Data Definitions and Presentation Model View Controller Pattern

- Data Scrubbing Built in Business Rules

Data Exchange- Standards Driven- Edge Validation

Business Rules can be Public

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IBM Software Group


Key Industries Today

Regulators- FFIEC, SEC, COREP, FINREP, FSA Japan

Credit Risk Management- CRAS, Atradius, COFACE

Audit Firms- KPMG Audit Services- Deloitte & Touch

Investment Firms- KOSDAQ, Morgan Stanley

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IBM Software Group


Simplified Architecture

Taxonomy of State Tax Collections

Line Items

Taxonomy of State Tax Collections

Generic Data Collections Form

Extension TaxonomyForm 72

XSLT transformation

xforms rendering Xforms Server

Instance Document

ProducesProduces

References

References

XBRL processor

Queries

Federal Gov’tTaxonomy

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IBM Software Group


This great combination unleashes a host of other standards-based solutions

XBRL and XForms will work with multiple presentation languages:- XHTML, SVG, XFDL, Voice XML

Going forward, XBRL and XForms may incorporate other Key XML standards:- XML Signature, XML Encryption, RDF, XPointer, XML

Schema, XPath, XSLT, XML Events, XML Namespaces, DOM2, SOAP, etc.

XBRL and XForms is ideally suited to integrate with other key middleware standards:- SAML, XQuery, UML, BPEL, etc.

XBRL and XForms can extend and enhance Industry standards: - ACORD, MISMO, XBRL, FpML (Financial Products

Markup Language), EDI, HL7, etc.

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IBM Software Group


Our understanding of the F-72 project requirements: XForms + XBRL Solution

Base Requirements- Ability to build and manage a Census-wide XBRL taxonomy, including F-72 - Ability to build and manage XBRL-mapped Excel templates for Census forms- Ability to translate a completed Excel template into an XBRL instance document- Ability to validate the XBRL instance document on the server- Ability to render an XBRL instance document into various output formats

Excel, PDF, Word, HTML-Web

Value-added Requirements- Ability to validate the XBRL instance document on the client machine

(e.g., on the State of Michigan user’s desktop)- Ability to manage reporting cycles

Who reports what, when, using which templates and against which version of the taxonomy- Ability to maintain an “as filed” instance document repository - Ability to query the instance document repository- Ability to support digital signatures- Ability to normalize data collection interfaces (forms vs. templates)- Ability to better support parallel report preparation

XFor

ms

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IBM Software Group


Michigan Quarterly Tax Survey – XForms + XBRL

Direct E-Filing to

U.S. Census Bureau

Interactive XBRL Reporting System Mainframe Accounting System

(Taxonomy elements, business rules, etc. are embedded in XForm)

Open XML File in XBRL-Aware XForms

Application

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4 Extraction Tool – output in XML File

PDF, Word, ExcelHTML, Other

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InstanceDocument

F-72 and Other Reports


Generate XBRL InstanceDocument

XSLT Render

E-mail FilingPDF, Word, ExcelHTML, Other

XBRL Processing

Engine

XSLT Render

Mail or Fax Filing

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IBM Software Group


Benefits of combining XForms + XBRL

Addresses shortcomings of Excel- Ideal solution requires client-side software

(UBmatrix Report Builder and Microsoft Excel)

- Requires Excel template maintenance, version control and redistribution- Submitter’s data entry and review is typically serialized- No embedded support for digital signatures

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IBM Software Group



Design Benefits- Valuable way to model the master information collection taxonomy

Master metadata model Validation rules Reportability rules

- Intelligence built into the forms library Metadata-driven forms design speeds deployment and maintenance Modularization eliminates redundancy and maximizes re-use

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IBM Software Group



Reporting Benefits- Familiar UI environment for submitters (forms)

Can completely mimic paper forms

- Report preparation can be performed while disconnected from the Internet Available client-side forms viewer

- Validation at the point of data entry improves data quality and reduces resubmissions- Software / template distribution is automatic- Supports parallel report preparation- Superior traceability and accountability

Storage & Retrieval Benefits- XBRL data can be stored natively without “shredding” (DB2 v9) - Instance data can be indexed and queried to support analytic reporting

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IBM Software Group


Taxonomy Development/Maintenance

Reporting Management

Conceptual Architecture: XForms + XBRL Solution

F-72 Filing

U.S. CensusState of Michigan



Internal DB

Internal DB

UBmatrix Processing

Engine

UBmatrix Processing

Engine

U.S. Census Web Portal

Consolidated F-72 Form

XForms via Browser or IBM Workplace Forms Viewer

DB2 v9



IBM Workplace

Forms Server

UBmatrix Reporting Manager

XSLT-Based Rendering

Legacy DatabasesLegacy Databases

Filings Repository


Filings Repository


XBRL-Enabled XForms

Repository

XBRL-Enabled XForms

Repository

IBM Workplace

Forms Designer

UBmatrix XBRL Taxonomy Designer

UBmatrix Taxonomy Manager

Submission

Viewing & Printing

XBRL Instance Document

ibm software group © copyright ibm corporation 2006 xbrl-enabled census forms data-centric approach...

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