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CEN/WS XBRL Kick-off meeting

CEN/WS XBRL Kick-off meeting. CWA2 deliverable - DRAFT. 26 September 2012 Emile Bartolé. CWA2. Objectives. CWA2. Dual objective of CWA2: standardize The way of transmitting the usual metadata that determine the context of an xbrl reporting instance the sender of the document

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CEN/WS XBRL Kick-off meeting

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  1. CEN/WS XBRLKick-off meeting CWA2 deliverable - DRAFT 26 September 2012 Emile Bartolé CWA2

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

  3. Deliverables of CWA2 CWA2 Official CEN Deliverables • Specification documents metadata taxonomy • Specification documents submissioncontainer • Specification documents feedback container? • Taxonomies / xml schemata used for the preceding Auxiliary deliverables • Test facilities (standards adherence) compliance tools

  4. History of Header CWA2 May 2009 in Eurofiling: Survey on Eurofiling header requirements • http://xbrlwiki.info/index.php?title=Best_Practices_on_Common_European_Reporting_Structures January 2011 in Core Team: Proposition of header implementation • Annexed document from Katrin Heinze • Datapoints & Dimensions In 2012: Core vocabularies published by EU • Defines physical persons, entities, …

  5. Extensibility of header? Static header restricted to the destination community: EUROFILING Page 5 CWA2 • Extensibility required for header? (central banks, business registers, …) • List of static datapoints • Inflexible, maintenance-prone • Choice of modules of predefined per-reporting substructures • In case of multiple destination communities • Basic header to be extended according to local needs • That’s not the goal of standardization!

  6. Feedback: XML or XBRL? Page 6 CWA2 • Definition of a standardized feedback to a submission container • might contain • Instance name • Submission date & time • Generic list of error messages with • message id • Severity • error text • … • Implementation in XBRL or rather in the better suited XML?

  7. Container alternatives Single XBRL instance with digital signature and encryption (W3C standards XML-DSig and XML-Enc) Compressed container for multiple XBRL instances <EncryptedData …> … </EncryptedData> Signature & encryption (pkcs7) zip Instance-1 … Instance-n

  8. Remarks on containers Page 8 CWA2 • No file naming conventions need to be defined by the CEN standard, all names for containers and / or instances may be defined by the actual data taxonomy owner (european or national supervisor) • only .xml or .xbrl file extension should be defined by CEN • n feedback files in the feedback container, each having the same name than the original instance it refers to (adding e.g. a processing datetime) • Signature certificate will be integrated into the container for automatic processing on the authority’s side • Feedback container should be structurally identical with submission container

  9. Remarks on containers (2) Page 9 CWA2 • Containers may be combined with any transport: • Webservice • Upload via portal website • E-mail • Ftp • …

  10. Thanks for your attention emile.bartole@cssf.lu Comments or questions? Page 10 CWA2

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