SENSITIVITY LEVEL : PUBLIC Surfi: Unified Financial Reporting System Banque de France –...

SENSITIVITY LEVEL : PUBLIC

Surfi: Unified Financial Reporting SystemBanque de France – Secrétariat général de la Commission bancaire

19th XBRL International ConferenceJune 23th, 2009

Eric JarryXBRL Expert

Bernard DarriusXBRL Expert

SURFI-Taxonomy Development

Secrétariat général de la Commission bancaireDirection de la Surveillance Générale du Système Bancaire



Presentation overview

1. Design of the SURFI future templates

2. Implementation of architecture principles

3. Automatic generation ot the taxonomy

4. Formula linkbase




Design of Surfi templates


Examples of templates provided by business-oriented staff for statistical and risk assessing purposes ( Accounting, Statistics, Monetary Directorates, and French overseas institution…)

- In cartridge headers, major dimension breakdown

- In column headers, dimension breakdown

- In some rows, dimension breakdown

Separate file for elements belonging to « Accounting class data tree » (9 primaries generated)

CLIENT_RE SITUATION CLIENT_nR

DataTreeElements



Design of Surfi templates


Examples of templates transformed for automation purposes

- balance between number of « excluded hypercubes » and ELR (Extended Link Role) with no Open Hypercubes

- use of a specific colour code to identify dimension names and their values, facts, forbidden data

- use of a short code for name handling (each code is bound to a tooltip containing the name of the element, the dimensions and dimension values associated)

- use of specific files for dimensions and hypercubes

CLIENT_RE_COLOR SITUATION_COLOR CLIENT_nR_COLOR HypercubesDimensions



Implementation of architecture principles

• Global architecture (templates and « primaries ») :

t-sia-2009-06-30.xsd

T-SURFI-2009-06-30.xsd

t-ste-2009-06-30.xsd t-sor-2009-06-30.xsd …

T-CARTO-2009-06-30.xsd

T-BLANCHI-2009-06-30.xsd

72 templates

Independant taxonomies

p-sia-2009-06-30.xsd

p-ste-2009-06-30.xsd

p-s02-2009-06-30.xsd

p-s08-2009-06-30.xsd

p-s04-2009-06-30.xsd

p-sxx-2009-06-30.xsds





Choice of a modularized model for the taxonomy architecture (FINREP 1.3)

Use of Closed All (Inclusion) hypercubes and Open notAll (Exclusion) hypercubes : Only possible alternative for strict data control)

No modular files for hypercubes : not many common hypercubes shared by several templates and too many notAll hypercubes (t definition linkbase)

No subdomain for dimension values (declaration in hypercubes themselves)

Use of default dimension values





t-spp-AAAA-MM-JJ.xsd t-spp-AAAA-MM-JJ-presentation.xml

t-spp-AAAA-MM-JJ-label.xml

p-spp-AAAA-MM-JJ.xsd

p-s0n-AAAA-MM-JJ-presentation.xmlp-s0n-AAAA-MM-JJ.xsd

p-s0n-AAAA-MM-JJ-label.xml

d-ddd-AAAA-MM-JJ.xsd

d-ddd-AAAA-MM-JJ-label.xml

entrée-x-surfi-AAAA-MM-JJ.xsd

p-s0n-AAAA-MM-JJ-reference.xml

d-ddd-AAAA-MM-JJ-presentation.xml

t-spp-AAAA-MM-JJ-definition.xml

d-ddd-AAAA-MM-JJ-definition.xml

XPointer

import

XLinkRef

t-sxx-2009-06-30.xsd p-spp-AAAA-MM-JJ-presentation.xml

p-sxx-2009-06-30-label.xml

p-sxx-2009-06-30.xsd

p-s0n-AAAA-MM-JJ-presentation.xmlp-s0n-2009-06-30.xsd

p-s0n-AAAA-MM-JJ-label.xml

d-ddd-AAAA-MM-JJ.xsd

d-ddd-AAAA-MM-JJ-label.xml

t-SURFI-2009-06-30.xsd

p-s0n-AAAA-MM-JJ-reference.xml

d-ddd-AAAA-MM-JJ-presentation.xml

t-sxx-2009-06-30-definition.xml

d-ddd-AAAA-MM-JJ-definition.xml

t-sxx-2009-06-30-definition.xmlt-sxx-2009-06-30-definition.xml



Implementation of architecture principles• M_INTENCO Template (workbook) : Dimension code:

ValorisationDimension

Dimension code value:

FluxDInteretMensuel

Dimension code :

ResidenceDimension

Dimension label value

Same primary with different

breakdown: « OR » relation



• M_INTENCO Template (ELR : t-ste-2009-06-30.xsd, p-ste-2009-06-30.xsd)

H00106: global closed All hypercube

H00096: local notAll open hypercube

H00100: local notAll open

hypercube




Automatic generation of the taxonomy


Command line program written in Perl for Taxonomy and formula linkbase

Input files : Colored templates + 1 file for hypervolumes and 1 file for dimensions + 1 configuration file with default values for each template (default type, period value, balance value, prefix and label for namespaces…)

4 executable files

- TraitArbo.exe (TAx.bat) for generation of 9 primary taxonomies from accounting classes

- GenTaxoDim.exe (GTDx.bat) for generation of dimensions

- TraitGab.exe and GenTaxoTransp.exe (TGx.bat GTTx.bat) for generation of child taxonomies (primaries, and templates)



Formula linkbase


4 types of SURFI formula

- Simple aggregation (F1) : equal relation between facts, all elements are primary elements which have the same context and unit ex: Calculation Link in all tables

- « Of which » assertion (F2) : like F1 but “greater than or equal to” relation

- Dimensional aggregation (F3 F4) : primary item(s) with same concept name, identifier, period, unit and dimension with each domain member

- Simple formula : addressing any element of the XBRL instance. The name, dimensions, dimension values are explicitly indicated



Formula linkbase


>=>= >=>= >=>= >=>=

… … … ……

F3

F1

F1

F1

F2

F4

2

F1: Calculation validations

F2: « of which » validations

F3 F4: Dimension aggregations



Formula linkbase


Parameters to deal with

- Tolerance Margin : for some checks

- Different remittance date : different facts and different checks

- Missing or forbidden facts : precondition testing (presence of total and one of the subtotals

- Simple formula : addressing any element of the XBRL instance. The name, dimensions, dimension values are explicitly indicated



Thank you for your attention !

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