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CEN/WS XBRL: Improving transparency in financial and business reporting

CEN/WS XBRL: Improving transparency in financial and business reporting. CWA2 final deliveries. Emile Bartolé. CWA2. Objectives of CWA2. CWA2. Dual objective of CWA2: standardize The way of submitting instances, a container with standardized Encryption Digital signature Compression

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CEN/WS XBRL: Improving transparency in financial and business reporting

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  1. CEN/WS XBRL: Improving transparency in financial and business reporting CWA2 final deliveries Emile Bartolé CWA2

  2. Objectives of CWA2 CWA2 Dual objective of CWA2: standardize • The way of submitting instances, a container with standardized • Encryption • Digital signature • Compression • … • The way of transmitting the usual metadata that determine the context of an xbrl reporting instance • the sender of the document • contact details • date and time of submission • …

  3. Sender Receiver signed(optional) encrypted (optional) Subnission container Response container encrypted (optional) signed(optional) Containerfeedback file Rest of the Feedback container Exchange model

  4. Submission container examples

  5. Standards used: Compression & Hash Zip as defined in http://www.pkware.com/documents/casestudies/APPNOTE.TXT SHA256 as defined in http://csrc.nist.gov/publications/fips/fips180-4/fips-180-4.pdf

  6. Standards used: Digital signature The file structure generated by the signature SHALL be XAdES-BES/EPES http://uri.etsi.org/01903/v1.4.1/ using RSA with SHA512 http://www.w3.org/2001/04/xmldsig-more#rsa-sha512 implemented in accordance with COMMISSION DECISION of 25 February 2011, establishing minimum requirements for the cross-border processing of documents signed electronically by competent authorities under Directive 2006/123/EC of the European Parliament and of the Council on services in the internal market

  7. Standards used: Encryption W3C Encryption http://www.w3.org/TR/xmlenc-core/ using key transport RSA-OAEP http://www.w3.org/2001/04/xmlenc#rsa-oaep-mgf1p and encrypting data with AES256. http://www.w3.org/2009/xmlenc11#aes256-gcm

  8. Reserved names & suffixes NAME: header.xml exclusively reserved for headers in accordance with the present CWA SUFFIX: .signed.xml exclusively reserved for signed files SUFFIX: .encrypted.xml exclusively reserved for encrypted files SUFFIX: .containerfeedback.xml exclusively reserved for files complying with the ContainerFeedback schema SUFFIX: .instancefeedback.xml exclusively reserved for files complying with the InstanceFeedback schema.

  9. File name change upon signature(equivalent for encryption)

  10. header.xml file1.xbrl file2.xbrl file3.xbrl Compress Container.zip Sign with a first signature and replace extension Container.signed.xml Filename in XML: Container.zip Sign with a second signature and replace extension Container.signed.xml Filename in XML: Container.signed.xml Encrypt and replace extension Container.encrypted.xml Filename in XML: Container.signed.xml Container creation example

  11. Container reception example Container.encrypted.xml Filename in XML: Container.signed.xml Decrypt and extract file Container.signed.xml Filename in XML: Container.signed.xml Validate first signature and extract file Container.signed.xml Filename in XML: Container.zip Validate second signature and extract file Container.zip Uncompress header.xml file1.encrypted.xml file2.signed.xml file3.xbrl container.zip header.xml file1.signed.xml file2.xbrl file3.xbrl container.zip header.xml file1.xbrl file2.xbrl file3.xbrl container.zip

  12. Extensible Header BasicHeader ExtendedHeader RegisteredOrganizationVocabulary OtherModule(s) See also Core Business Vocabulary as an XBRL taxonomy at http://wikixbrl.info/index.php?title=European_Metadata_Header#Core_Business_Vocabulary_XBRL_taxonomy

  13. BasicHeader

  14. Standard vs customized Headers

  15. Response containers Response container Response.containerfeedback.xml Report1_Feedback instance_1.instancefeedback.xml instance_2.instancefeedback.xml … instance_n.instancefeedback.xml Report1_Feedback_Visual instance_1.xls instance_2.xls … instance_n.xls Report2_Feedback instance_1.instancefeedback.xml instance_2.instancefeedback.xml … instance_m.instancefeedback.xml Submission container header.xml Report1_XBRL instance_1.xbrl instance_2.xbrl … instance_n.xbrl Report2_XML instance_1.xml instance_2.xml … instance_m.xml

  16. Feedback files Container feedback files - confirming (or not) the success of the reception of a submission container http://www.eurofiling.info/eu/fr/esrs/ContainerFeedback Instance feedback files - Result of the (XBRL-) validation of every submitted data file http://www.eurofiling.info/eu/fr/esrs/InstanceFeedback

  17. Selected comments from consultation

  18. Thanks for your attention emile.bartole@cssf.lu Comments or questions? Page 18 CWA2

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