X-DIS/XBRL Phase 2 Kick-Off Title of presentation X-DIS/XBRL Phase 2 Kick-Off 2/23/2019

Content Session Goals Project Background Project Objectives Title of presentation Session Goals Project Background Project Objectives Project Tasks and Deliverables Project Management Organizational Structure Project Team Project Management Tasks High Level Schedule Initial Schedule Dependencies on Phase 1 Alternatives to run both phases

Session Goals To kick off Phase 2 of the project Title of presentation To kick off Phase 2 of the project To analyse the dependencies with Phase 1 If needed, to determine the approach to make both phases live together

Project Background Title of presentation This project is the follow-up phase of the X-DIS/XBRL Pilot Project That project started in Q2 2006 The expected achievements by that project are: Analysis document on existing relevant XBRL taxonomies and the relationships between their concepts and the SBS ones A taxonomy for SBS concepts for primary data collection at the Spanish Statistics Institute based on the Spanish GAAP The first draft of a European SBS taxonomy, to be used and extended by NSIs (based on the IFRS-GP 2005 taxonomy) Current status of the X-DIS/XBRL Pilot Project It is behind the schedule due to some issues: Resources Management Lack of collaboration from NSIs Some tasks initially out of scope have been done A term extension has been agreed till 31-03-2007 to cover this delay The critical path dependencies on NSIs are a high risk to reach that target date even considering this extension SBS: Structural Business Statistics GAAP: Generally Accepted Accounting Principles IFRS-GP: International Financial Reporting Standards, General Purpose

Project Objetives To develop new modules of the European XBRL taxonomy Title of presentation To develop new modules of the European XBRL taxonomy To extend testing of the European XBRL taxonomy to other member states To analyse new sectorial XML standards potentially interesting for statistics

Project Tasks and deliverables Task 1 - New modules of the European taxonomy Title of presentation EUROSTAT will choose two or three new statistical areas to be analysed and for which new modules of the European statistical taxonomy will be developed Task comprises Analysis of the statistical domains Design and implementation of the new European statistical taxonomy modules Deliverables Inventory and mapping of existing taxonomies European XBRL taxonomy modules Analysis document - Inventory and mapping of existing taxonomies. A document containing, for each new statistical framework, an inventory of useful existing taxonomies and a mapping of their concepts to the statistical framework concepts - European XBRL taxonomy modules. For each new statistical framework, this deliverable comprises the corresponding taxonomy module (XSD and XML files, standard documentation, indication of taxonomies to be imported, etc.) - Analysis document. Discussing main technical and organisational issues, possible alternative solutions and chosen solutions.

Project Tasks and deliverables Task 2 - Extended testing of European SBS taxonomy Title of presentation The modular European statistical taxonomy will be tested in real cases Tests will comprise the generation of XBRL reports by companies, Two testing scenarios will be provided to the NSIs Testing against a software tool installed on Software AG Testing by using a reference architecture (currently under development) deployed on NSIs systems The SBS module will be tested with two or three more European Countries and the new modules will be tested in all countries (BE, ES, NL and the new ones). Task comprises Liaisons with the testing NSIs, to get enough knowledge about their environments Definition of a test plan, in agreement with NSIs Assistance to NSIs for the development and setting up of the necessary technological infrastructures Help NSIs in choosing the right sample of companies for the tests Help NSIs in performing the tests according to the above principles Reporting about test results, findings, good and bad practices. Deliverables (for each NSI involved in the testing) Test plan Test descriptions Technical development reports Test reports Test plan. A document containing, for each NSI, a detailed description of the test plan in terms of phases and their scheduling. Test descriptions. A document reporting on details about the tests performed with each NSI (the company sample, test instances, technical infrastructure, etc.) Technical development reports. For each NSI requiring assistance, a report on performed activities Test reports. For each NSI, detailed reporting on tests and their outcomes, plus a summary report on general aspects of the test phase.

Project Tasks and deliverables Task 3 - Analysis of sectorial XML standards potentially interesting for statistics Title of presentation To point out which custom XML standards have been developed and could be of potential interest for primary statistical data collection Task comprises Analysis of the custom XML standard sector and compilation of standards potentially useful for primary data collection Analysis of two or three standards (indicated by Eurostat) and mapping of their concepts to the relevant statistical legislations Deliverables List of interesting standards Mapping to relevant statistical legislation List of interesting standards. A document listing standards potentially useful for primary data collection, with related web and bibliographic references. For each item, the relevant statistical domains should be indicated, with a rationale for its interest. Mapping to relevant statistical legislation. A document containing, for each of the two or three most relevant standards indicated by Eurostat, a detailed description of the standard and possible mappings of its concepts to the concepts, variables and classifications defined by the legislation of the relevant statistical domain.

Project Management Organizational Structure Title of presentation Project Committee. Relevant members in charge of: Controlling the performance of the project Tracking the project progress Decision making Approving any contingency action if needed

Project Management Project Team Title of presentation Project Team made up by: EuroStat members according with requirements of information Software AG members Tasks Carrying out of the tasks according with the project plan Carrying out of the management tasks

Project Management Project Management Tasks Title of presentation Management Task Participation in kick-off, monthly progress meetings and final meeting Improvised meetings on short-time notice as needed Preparation of work plans Monthly updates of the planning Production of intermediate and final reports as well as minutes of all meetings Up to 6 bilateral meetings with NSIs Up to 4 meetings in technical or statistical working groups Deliverables Monthly Progress Reports Minutes of all meetings Interim Report Final Report

High Level Schedule Initial Schedule Title of presentation

High Level Schedule Dependencies on Phase 1 Title of presentation End date Phase 1 (expected 31/03/07) overlaps start date Phase 2 (TBD) Workload on the Project Team due to parallel efforts End date Phase 1 at risk due to the critical path dependent on NSIs NSIs pace does not fit with the required Project pace Other issues out of Project Management control such as NSIs resources, availability of involved enterprises in the testing make increase that dependence In case of we were not able to achieve successfully the deadline, a new extension should be agreed with a new budget for that extension Human resources constraints between overlapped phases Best option to reuse the current team and their know-how Otherwise, a new team should be allocated

High Level Schedule Alternatives to run both phases Title of presentation Approach 1 To focus on achieving the successful end of the Phase 1 Afterward, to start the Phase 2 for 12 months Approach 2 (current scenario) To overlap the end of Phase 1 with the start of Phase 2 Approach 3 To carry out all testing tasks both Phase 1 and Phase 2, both SBS taxonomy testing and the new taxonomies testing, both by BE, ES & NE and by the new countries selected, at once, within Task 2 of Phase 2 This way will allow NSIs to arrange both their internal process and the liaison with the involved enterprises minimising the risk of the phase 1 critical path

High Level Schedule Next steps Title of presentation To discuss the benefits and drawbacks of each approach When?. At this meeting To choose the best approach When?. If possible, at this meeting To define the Detailed Project Plan according to the approach chosen When?. Shortly once the decision had been made

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