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CEN/WS XBRL Comité Européen de Normalisation, WorkShop on XBRL. Eurofiling Confcall. 5 October, 2012. Contents. CEN publications CEN Workshop XBRL Deliverables Strategy Mode of operation Timeline Next event. The CEN publications. European Standard (EN) – the same everywhere

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cen ws xbrl comit europ en de normalisation workshop on xbrl

CEN/WS XBRLComité Européen de Normalisation, WorkShop on XBRL

Eurofiling Confcall

5 October, 2012


CEN publications

CEN Workshop XBRL



Mode of operation


Next event

the cen publications
The CEN publications
  • European Standard (EN) – the same everywhere
  • Technical Specification (TS) – try it out and/or compete
  • Technical Report (TR) – give information
  • CEN-CENELEC Workshop Agreement (CWA) – agreement between parties
    • Identified request for developing specification
    • Simple agreement between the involved parties (may involve public enquiry using web)
    • Very fast (can be virtually immediately)
    • “Take it or leave it”
    • Deliverable bears CEN logo but no implementation requirement
    • A few are used in European (ICT) regulatory context
cen workshop xbrl
CEN Workshop XBRL

Improving transparency in financial and business reporting

  • CWA’s that promulgate XBRL deliverables on a standardised basis in Europe.
  • CWA1: Standard specifications for XBRL attributes (“harmonization topics”)
  • CWA2: “Metadata container” to wrap a submitted XBRL instance document
  • CWA3: “roll-out package” that wraps the specifications and taxonomies

Fundraised by the EC, promoted by XBRL EU, managed by CEN

  • Secretariat: Maarten Peelen (NederlandsNormalisatie-instituut, NEN)
  • Eight experts hired by the NEN for 50 working/days each over 2 years

Elected Chair/Convenors(from EBA/EIOPA, Eurofiling workshop May 30th )

  • CWA1: Katrin Heinze, CWA2: Emile Bartolé, CWA3: Aitor Azcoaga
  • Chair: Ignacio Boixo (as proposed by Andreas Weller).
deliverables of cwa1 katrin heinze
Deliverables of CWA1 (Katrin Heinze)

Official CEN Deliverables

  • Specification document European XBRL Architecture
  • Specification document European Filing Rule set
  • Non-normative document European Data Point Methodology

Complementary deliverables (depending on time constraints)

  • Definition of Best Practices on
    • Tagging of cells
    • Versioning of European taxonomies
    • Dealing with European taxonomy extensions
  • Conformance Suite on taxonomy syntax rules
deliverables of cwa2 emile bartol
Deliverables of CWA2 (Emile Bartolé)

Official CEN Deliverables

  • Specification documents metadata taxonomy
  • Specification documents submissioncontainer
  • Specification documents feedback container?
  • Taxonomies / xml schema used for the preceding

Auxiliary deliverables

  • Test facilities (standards adherence) demo/compliance tools
deliverables of cwa3 aitor azcoaga
Deliverables of CWA3 (Aitor Azcoaga)
  • XBRL Supervisory roll-out guide
    • Oriented towards national regulators on how to implement, extend and manage XBRL taxonomies
  • XBRL reporting entities handbook
    • Roll-out guide or reference handbook would help XBRL prepares(reporting entities) in getting to know XBRL

Reuse EBA/EIOPA deliverables and Eurofiling materials

  • The wheel has been invented time ago
  • Formalize best practices and lesson learnt since 2005
  • Close the gap with existing publications in other regions

Full transparency www.eurofiling.info/cen & www.xbrlwiki.info

  • Public involvement of volunteers and stakeholders

Multilevel European situation

  • European Authorities (ITS) and National Supervisors (implementers)
  • Joint approach (JEGR, Eurofiling, XBRL EU)
  • Need of roll out guidance for local XBRL implementations
mode of operations
Mode of operations

Project Team prepares first draft

Discussion, changes, decision

Project Team produces a second draft

3 months public consultation

Project Team produces final draft

Approval of CWA by CEN/WS XBRL members

Steps 1-3 can be repeated until final draft for public consultation





Oct 2012

Spring 2013






2012-12 – 12th Public session. Interim report to EC incl. draft CWAs

2013-07 - 3 monthsPublic consultation

2014-02 - Final report to EC incl. approvedCWAs



Project Team input


Jan.-Aug. 2012: project starting, chair/convenors election, hiring experts