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CEN/WS XBRL

CEN/WS XBRL. CWA2: “ Metadata container” to wrap a submitted XBRL instance document and compliance test. 12 December 2012 Emile Bartolé, CSSF LU. CWA2. Objectives of CWA2. CWA2. Dual objective of CWA2: standardize The way of submitting instances, a container with standardized

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CEN/WS XBRL

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  1. CEN/WS XBRL • CWA2: “Metadata container” to wrap a submitted XBRL instance document and compliance test 12 December 2012 Emile Bartolé, CSSF LU 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. Workflow 1. Submission container 2. Feedback container Submission container Feedback container Regulator Declarer Regulator Declarer CWA2

  4. Container structure Compression / packaging: zip Signature: XAdES-EPES Encryption: XML Encryption Encryption Signature Zip File-1 … File-n CWA2

  5. Container structure No standard naming convention applies to the files (neither to the container nor to the XBRL instances in the container) Multiple compression packages per security envelope (encryption, signature) are allowed (e.g. for a consolidated reporting for several entities of a group that requires cross-verification) Encryption Signature Zip Zip Zip File-1 … File-n File-1 … File-n File-1 … File-n … CWA2

  6. Submission container Multiple XBRL instance documents packed with one xml header file Header is the only file with a naming convention: “header.xml”; it is located on top-level of the compression package Header lists xbrl instances contained in the container Instances should always have extension .xbrl Use of folders is optional; in case they are used, all references (in header to XBRL instances; in XBRL instances to taxonomy files) must respect them. Folder names used here (“Instances”, “Taxonomy”) are given as examples Taxonomy files are optional (they are normally unnecessary and would only be used in case taxonomy extensions by the reporter became allowed in Europe) Authorities may define “their” naming convention (files, folders) Encryption (XML Encryption) Signature (XADES-EPES) Package & Compress (zip) header.xml Instances instance1.xbrl instance2.xbrl … instancen.xbrl Taxonomy taxonomy-file1.xml | .xsd taxonomy-file2.xml | .xsd … taxonomy-filen.xml | .xsd CWA2

  7. Feedback container One XML feedback file per XBRL instance in the original submission container Feedback files will be generated systematically, even if no errors at validation time occurred (also positive acknowledge) The XML schema for the feedback files will contain a hash code for the original file guaranteeing non-repudiation of the submitted XBRL instances The feedback file will have the same name as the original instance it refers to (but with extension .xml instead of the original .xbrl) Folder name used here (“Feedback”) is given as an example Encryption (XML Encryption) Signature (XADES-EPES) Package & Compress (zip) Feedback instance1.xml instance2.xml … instancen.xml CWA2

  8. Compression Page 8 CWA2 Industry standard .zip compression http://www.pkware.com/documents/casestudies/APPNOTE.TXT Minimum 2.0 version No maximum defined by standard, but potentially defined by receiving authority

  9. Signature: XADES-EPES Page 9 CWA2 Compliant with European Directive 1999/93/EC Built on XML digital signature (W3C). The most flexible signature supported by the directive Allows the addition of one (or more) compression package(s) to a container Must contain the signer’s digital X.503 v3 certificate. Long terms validation is not needed, as signature will be validated in a limited time-frame. Produces an XML output

  10. W3C XML encryption Page 10 CWA2 Standard W3C XML encryption http://www.w3.org/TR/xmlenc-core/

  11. Header approaches Decisions of the F2F end october in Madrid: Header will be a separate XML instance No integration with XBRL (no extension of or integration with any XBRL taxonomy) One header for multiple XBRL instances Support of initial & subsequent update submissions (corrections) Direct import of the core business vocabulary into the draft header taxonomy CWA2

  12. Header Orientations Page 12 CWA2 Types of header fields

  13. Initial & update submissions Support of initial & subsequent update submissions (corrections) Flag in header toggles between initial and update containers “An authority allowing the sending of update containers is required to provide the necessary mechanisms to ensure that in spite of the possibility of the failure of content-related validations on the update container itself, the combination of the latest initial container with all subsequent update containers guarantees the full respect of all content-related validations as defined in the taxonomies and an adequate error handling.” Container (initial) Container (update) Container (update) Container (initial) Container (update) File 1 … File n File 1 … File n File 1 … File n File 1 … File n File 1 … File n CWA2

  14. Evolutions foreseen XML Schema for treating errors on the reception of containers Dimensional Xbrl version of header using only the model of Core Business Vocabularies? Containers containing containers? CWA2

  15. Thanks for your attention emile.bartole@cssf.lu Comments or questions? Page 15 CWA2

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