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SURFI-Taxonomy Development

Secrétariat général de la Commission bancaire Direction de la Surveillance Générale du Système Bancaire. SURFI-Taxonomy Development. 19th XBRL International Conference June 23th, 2009 Eric Jarry XBRL Expert Bernard Darrius XBRL Expert. Presentation overview.

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SURFI-Taxonomy Development

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  1. Secrétariat général de la Commission bancaireDirection de la Surveillance Générale du Système Bancaire SURFI-Taxonomy Development 19th XBRL International Conference June 23th, 2009 Eric Jarry XBRL Expert Bernard Darrius XBRL Expert

  2. Presentation overview • Design of the SURFI future templates • Implementation of architecture principles • Automatic generation ot the taxonomy • Formula linkbase

  3. Design of Surfi templates • 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)

  4. Design of Surfi templates • 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

  5. Implementation of architecture principles • Global architecture (templates and « primaries ») : T-CARTO-2009-06-30.xsd T-BLANCHI-2009-06-30.xsd T-SURFI-2009-06-30.xsd t-sia-2009-06-30.xsd t-ste-2009-06-30.xsd t-sor-2009-06-30.xsd … Independant taxonomies 72 templates 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

  6. Implementation of architecture principles • 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

  7. Implementation of architecture principles import XLinkRef XPointer d-ddd-AAAA-MM-JJ-presentation.xml d-ddd-AAAA-MM-JJ-presentation.xml d-ddd-AAAA-MM-JJ-definition.xml d-ddd-AAAA-MM-JJ-definition.xml t-sxx-2009-06-30-definition.xml t-sxx-2009-06-30-definition.xml d-ddd-AAAA-MM-JJ.xsd d-ddd-AAAA-MM-JJ.xsd t-spp-AAAA-MM-JJ-definition.xml t-spp-AAAA-MM-JJ-label.xml d-ddd-AAAA-MM-JJ-label.xml t-sxx-2009-06-30-definition.xml p-sxx-2009-06-30-label.xml d-ddd-AAAA-MM-JJ-label.xml t-spp-AAAA-MM-JJ.xsd p-spp-AAAA-MM-JJ.xsd t-spp-AAAA-MM-JJ-presentation.xml t-sxx-2009-06-30.xsd p-sxx-2009-06-30.xsd p-spp-AAAA-MM-JJ-presentation.xml p-s0n-AAAA-MM-JJ-presentation.xml entrée-x-surfi-AAAA-MM-JJ.xsd p-s0n-AAAA-MM-JJ.xsd t-SURFI-2009-06-30.xsd p-s0n-2009-06-30.xsd p-s0n-AAAA-MM-JJ-presentation.xml p-s0n-AAAA-MM-JJ-reference.xml p-s0n-AAAA-MM-JJ-label.xml p-s0n-AAAA-MM-JJ-label.xml p-s0n-AAAA-MM-JJ-reference.xml

  8. Implementation of architecture principles • M_INTENCOTemplate(workbook) : Dimension code: ValorisationDimension Dimension code value: FluxDInteretMensuel Dimension label value Same primary with different breakdown: « OR » relation Dimension code: ResidenceDimension

  9. Implementation of architecture principles • M_INTENCO Template (ELR : t-ste-2009-06-30.xsd, p-ste-2009-06-30.xsd) H00106: global closed All hypercube H00100: local notAll open hypercube H00096: local notAll open hypercube

  10. Automatic generation of the taxonomy • 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)

  11. Formula linkbase • 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

  12. Formula linkbase F1: Calculation validations F2: « of which » validations F3 F4: Dimension aggregations

  13. Formula linkbase • 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

  14. Thank you for your attention !

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