XBRL COFINREP ImplementationVII COFINREP WorkshopBartosz Ochocki bartosz.ochocki@br-ag.eu

VII COFINREP Workshop

XBRL in Polish banking sectorNational Bank of Polandextension of COREP and FINREP taxonomiesCOREP CA template required starting from March 2007COREP and FINREP obligatory since July/September 2007legislative processdevelopment of the reporting platformdesigning of the data baseenabling analysisReporting bankspreparation of their internal systemssolutions of Polish software vendors2007-05-09VII COFINREP Workshop*

VII COFINREP Workshop

Reporting chainModel approach2007-05-09VII COFINREP Workshop*RegulatorReporting entityContent and formatReportReport generatingReport receiving and validatingSoftware vendors and consultantsLegal regulations

VII COFINREP Workshop

XBRL reporting implementation phases2007-05-09VII COFINREP Workshop*Requirements analysisResources analysis and planningPreparation of infrastructureTestsProduction useRules and processes regarding maintenanceHeavily depend on scope, conditions and means of implementation

VII COFINREP Workshop

Scope of implementation2007-05-09VII COFINREP Workshop*RegulatorReporting entityReport generatingReport receivingscope of reportingchainrange of data collected

VII COFINREP Workshop

Means of implementation2007-05-09VII COFINREP Workshop*development using own resources onlydevelopment using available tools as componentspurchase of the solution covering whole reporting chain independencycustomization possibilitytime and effort minimizingless knowledge required

VII COFINREP Workshop

XBRL reporting implementation phases2007-05-09VII COFINREP Workshop*Requirements analysisResources analysis and planningPreparation of infrastructureTestsProduction useRules and processes regarding maintenanceIIIIVVVI

VII COFINREP Workshop

2007-05-09VII COFINREP Workshop*Preparation of infrastructurePreparation of data modelTaxonomy development and documentationInstance document requirements documentationDevelopment of reports generating solutions (optional)Communication aspects (transferring and receiving files)Taxonomies distributionTransfer of reports (receiving and validation)Data conversion and gatheringData analysis123455a5b67

VII COFINREP Workshop

2007-05-09VII COFINREP Workshop*Preparation of infrastructurePreparation of data model1Problemslevel of detailsdecision on use of dimensionslogical split in partsunderstanding of the nature and limitations of XBRL technology

VII COFINREP Workshop

2007-05-09VII COFINREP Workshop*Preparation of infrastructurePreparation of data modelTaxonomy development and documentation12RequirementsDesignBuildingTestingPublication & RecognitionMaintenance and UsageTaxonomy requirementsInformation modelTaxonomy Working DraftsTaxonomy Exposure DraftTaxonomy Final VersionPredevelopmentDevelopmentPost-development

VII COFINREP Workshop

framework and modularization - building a taxonomy from logical piecesaim:avoiding redundancy (elements and relationships)minimizing of effortsminimizing of sizemaximizing of functionality and flexibilitytechnical approaches:modularization on linkbase (extended links) level [IFRS-GP]modularization with one sack for elements definitions [FINREP]modularization with common elements' sacks [COREP]mix

2007-05-09VII COFINREP Workshop*Preparation of infrastructureTaxonomy development and documentation2

VII COFINREP Workshop

2007-05-09VII COFINREP Workshop*S(w)CLRS(b)S1(p)PLRDS1(d)LRCS2(p)PDCS3(p)PDDS2(d)LRDS3(d)LRDS1(t)LS2(t)DLS3(t)DS(ts)S(tr)modularization with one sack for elements definitions[FINREP]

VII COFINREP Workshop

2007-05-09VII COFINREP Workshop*CS1(p)PDS1(d)LRDS2(d)LRDS3(d)LRDLS1(t)DLS2(t)DLS3(t)DLRCS1(cp)PDLRCS2(cp)PDLRCS2(p)PDLRCS3(p)PDLRS(ts)modularization with common elements' sacks[COREP]

VII COFINREP Workshop

NBP Taxonomy framework2007-05-09VII COFINREP Workshop*

VII COFINREP Workshop

requirements regarding indication of version and sort of taxonomy on which report is based:automatic: schemaRef attribute of the entry schema (extending prohibited)additional:file namecontext idreported elementrequirements for data accuracyprecision/decimals attributesdepending on concept or data type

2007-05-09VII COFINREP Workshop*Preparation of infrastructureInstance document requirements documentation3(1)

VII COFINREP Workshop

specific file names and context ids, e.g.: N_a_b_c_d_RRRRMMDD.xbrlN: shortened bank namea: [c;f]b: [j;s]c: [p;m]d: [m;k;r]RRRRMMDD: reporting datereporting entity identification:entity identifier: code of reporting bankidentifier scheme: http://sis.nbp.pl/ticker2007-05-09VII COFINREP Workshop*Preparation of infrastructureInstance document requirements documentation3(2)

VII COFINREP Workshop

2007-05-09VII COFINREP Workshop*Preparation of infrastructureInstance document requirements documentation3(3) 111 d-FINREP-pl-pa:PortfelB d-FINREP-pl-pp:DuzePrzedsiebiorstwa d-FINREP-pl-wa:Pln 2007-03-31 2007-06-30

iso4217:PLN

1000

VII COFINREP Workshop

MS Excel macro for CA template

Field left to the market2007-05-09VII COFINREP Workshop*Preparation of infrastructureDevelopment of reports generating solutions (optional)4

VII COFINREP Workshop

communication platform: Internetbasic features:logintaxonomy distributiontransfer and receive of reportreport classificationperiodtaxonomy packageinformation on submitting personinformation on person responsible for data

2007-05-09VII COFINREP Workshop*Preparation of infrastructureCommunication aspects (transferring and receiving files)5

VII COFINREP Workshop

2007-05-09VII COFINREP Workshop*Preparation of infrastructureCommunication aspects (transferring and receiving files)5

VII COFINREP Workshop

XBRL and other validationsXBRL - embedded in portal validatorneed for customization of error messageslanguagehuman readabilityadvanced business rulesbusiness rules need to be communicated to reporting entities (preferred electronic format, e.g. CSV, XML, )available software specific solutionsother checksformal requirements regarding instance documentscompletenesshistorical checks on the database level2007-05-09VII COFINREP Workshop*Preparation of infrastructureTransfer of reports (receiving and validation)5b

VII COFINREP Workshop

Data conversionmapping of:taxonomies in order to design databasereports (instance documents) into databasesmechanism to flatten XBRLcontextuallydimensionallymay support problem of versioningindication of changes in taxonomies with regard to databasesconsequences of taxonomy changes for XBRL instance documents content2007-05-09VII COFINREP Workshop*Preparation of infrastructureData conversion and gathering6

VII COFINREP Workshop

XBRL Reporting Chain Model2007-05-09VII COFINREP Workshop*

VII COFINREP Workshop

2007-05-09VII COFINREP Workshop*Rules and processes regarding maintenanceRegulatorReporting entityReportGenerating reportsReceiving and validating reportNew (changed/corrected) taxonomyChanges in legislationFormer taxonomyChanges in base taxonomy (in case of extensions)Format and contentTaxonomy bugs and issuesChanges in taxonomy

VII COFINREP Workshop

technical (ID) labelsconstruction: link:label elements with specific xlink:role attribute valueunique identification of a conceptbenefits:easier and faster communications (short codes instead of long labels)easier indication of concepts (in taxonomy, instance document or validation reports)direct link between data model and the taxonomysupports designing of, mappings to and maintenance of databasessupports versioning (codes don't change while names or namespaces do)2007-05-09VII COFINREP Workshop*Rules and processes regarding maintenance

VII COFINREP Workshop

Responsibilities of the reporting banksgathering and calculation of reporting datageneration of the instance documentscorrect definition of context informationability to localise reporting concepts in the taxonomy structureproper mapping from internal systems and databasesvalidation of the instance documentXBRL (XML and others)business rulesformal requirementssending of the instance document to the reporting systemunderstanding of error reports and correction of errors2007-05-09VII COFINREP Workshop*

VII COFINREP Workshop

Thank youBartosz Ochocki bartosz.ochocki@br-ag.eu

VII COFINREP Workshop

Bank of Austria*2007-05-04Business Reporting Advisory Group Copyright 2006-2007Bank of AustriaBusiness Reporting Advisory Group Copyright 2006-2007Bank of AustriaBank of Austria2007-05-04Business Reporting Advisory Group Copyright 2006-2007*Business Reporting Advisory Group Copyright 2006-2007Bank of AustriaBank of Austria2007-05-04Business Reporting Advisory Group Copyright 2006-2007*Business Reporting Advisory Group Copyright 2006-2007