Track6, Rendering: Working Group Report & Linkbase Spec Masatomo Goto, Fujitsu Limited 2011-05-19

1. 22nd XBRL International Conference“Sharing Economic Information in a Global World: the XBRL Contribution”17-19 May 2011Brussels, Belgium Track6, Rendering: Working Group Report & Linkbase Spec Masatomo Goto, Fujitsu Limited 2011-05-19

2. Rendering WG status update

3. Statusupdate: Summary • Inline XBRL • Transformation Registry (TRR) • Process Document • http://www.xbrl.org/Specification/TRR-process/PWD-2011-01-17/TRR-process-PWD-2011-01-17.html • New Transformation Rules • http://www.xbrl.org/Specification/inlineXBRL-transformationRegistry/PWD-2011-03-07/inlineXBRL-transformationRegistry-PWD-2011-03-07.html • Rendering Linkbase (RL) • Revisiting Requirement Document • Design undergo • Linkbase approach (Rendering/table)

4. TRR: Registration Process Requirements to new transformation rule Submission and review process all transformation rules should be of general benefit or wide application; all transformation rules should be generic, where appropriate; a group of transformation rules should be conceptually complete, so that together they provide complete coverage for a specific kind of function; each transformation rule should be semantically complete and schema valid; each transformation rule should be accompanied by conformance tests that illustrate its operation and can be used to test a processor; and each transformation rule should be accompanied by one or more reference implementations, according to such requirements as the XSB may lay down from time to time.

5. TRR: New Transformation Rules (Total 26)

6. TRR: Conformance Suite Update • Current conformance test format is not useful for developers. • Restructure the data format to make it • Simple • Easy to test

7. RL: Requirement Document • Requirement Document are updated to reflect up to date requirements • The document will be released soon. Ex: Sample Logical source and production models

8. RL: WGWD Overview • Currently there are several WGWDs. • Semantics • Semantic modeling definition regarding the specifications • Structure • One basic model to represent reporting document structure • Axes • Set of axis definitions which could be used to rendering component • Components • Set of component definitions that could be used in the report structure • Values • Set of value definitions that could be used to represent cell pattern. • Rules • Set of rule definitions that could be used from any part of rendering information. • Identification and Ordering (Table of Contents) • Mechanism to identify statements (build table of contents explicitly) • Context Grouping • Mechanism to create group of contexts • Generic Preferred Label • Mechanism to specify preferred label into linkbases other than presentation linkbase. • Manifest • Mechanism to package XBRL documents • Table Linkbase (Coming soon) • Another component to construct rendering

9. Case Study: Rendering Linkbase (and inline XBRL)

10. Rendering Architecture Public Taxonomy author Data preparer Taxonomy 2.1 spec dimensions Extension Taxonomy Extended table of contents Identification and ordering Taxonomy Instance / Inline XBRL User specific Rendering Structure Detailed rendering structure Less information here Put as much as information here

11. Underlying Rendering Model Axes based layout model Horizontal fact fact fact fact fact fact fact fact fact fact fact fact fact Vertical fact fact

12. Resources and relationships construct-rule Rules… • contextGroupingRule • labelSelectionRule • numberFormatRule • dateTimeFormatRule • stringFormatRule • contextFormatRule • unitFormatRule DocumentRoot root-header root-body root-footer Container container-container • container • repeatingContainer container-component Components… component-construct • title • paragraph • list • table1D • table2D • fixedTable • componentTable construct-filter construct-filter construct-filter Filters… (*) Use filter specs

13. Use case: STR Taxonomies Preparer Aggregator Consumer • Public companies • Auditors • Printing companies • Banks • Regulators • Banking Supervisors • Tax Authorities • Stock Exchanges • Intermediaries • Analysts • Investors Biz Validation, Transformation, Analysis, Secondary data Validation, Transformation Publishing Submission Sources Creation, Validation (ERP)System (e)Reports Analysis, Storage

14. Benefit of rendering linkbase • For Preparer • Easy to understand aggregator’s intension.(How the data should be prepared ) • For Aggregator • Sharing the expected rendering information could be shared with preparersand users. • For Consumer • Easy to create their own view by using the technology.

15. XBRL Document Supply Chain Taxonomies Rendering Linkbase Preparer Aggregator Consumer • Public companies • Auditors • Printing companies • Banks • Regulators • Banking Supervisors • Tax Authorities • Stock Exchanges • Intermediaries • Analysts • Investors Help creation of form based search Help creation of private view Help auto form creation and input data validation Publishing Submission (ERP)System (e)Reports Sources

16. Benefit of inline XBRL • For Preparer • Preparer can create WYSIWYG data • XBRL Data could be easy compare with source document. (simply side by side comparison) • For Aggregator • No pressure from data preparer (Detailed formatting information could be controlled by preparer) • For Consumer • Web browser could be used to view XBRL data (i.e. special tool is not required).

17. XBRL Document Supply Chain Taxonomies Preparer Aggregator Consumer • Public companies • Auditors • Printing companies • Banks • Regulators • Banking Supervisors • Tax Authorities • Stock Exchanges • Intermediaries • Analysts • Investors Help creation of form based search Help creation of private view Help auto form creation and input data validation Publishing Submission (ERP)System (e)Reports Help WYSISYG EDIT Help providing consistent View Help providing consistent View Sources

18. So… • Use each technologies in the right places. • Maximize usage of XBRL documents!!

19. Side by side comparison