SURFI-Taxonomy Development Secrétariat général de la Commission bancaire Direction de la Surveillance Générale du Système Bancaire SURFI-Taxonomy Development 19th XBRL International Conference June 23th, 2009 Eric Jarry XBRL Expert Bernard Darrius

Presentation overview Design of the SURFI future templates Implementation of architecture principles Automatic generation ot the taxonomy Formula linkbase SENSITIVITY LEVEL : PUBLIC

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) SENSITIVITY LEVEL : PUBLIC

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 SENSITIVITY LEVEL : PUBLIC

Implementation of architecture principles Global architecture (templates and « primaries ») : T-CARTO-2009-06-30.xsd T-BLANCHI-2009-06-30.xsd T-SURFI-2009-06-30.xsd t-sia-2009-06-30.xsd t-ste-2009-06-30.xsd t-sor-2009-06-30.xsd … Independant taxonomies 72 templates 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

Implementation of architecture principles 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 SENSITIVITY LEVEL : PUBLIC

Implementation of architecture principles d-ddd-AAAA-MM-JJ-presentation.xml d-ddd-AAAA-MM-JJ-presentation.xml d-ddd-AAAA-MM-JJ-definition.xml d-ddd-AAAA-MM-JJ-definition.xml t-sxx-2009-06-30-definition.xml t-sxx-2009-06-30-definition.xml d-ddd-AAAA-MM-JJ.xsd d-ddd-AAAA-MM-JJ.xsd t-spp-AAAA-MM-JJ-definition.xml t-sxx-2009-06-30-definition.xml t-spp-AAAA-MM-JJ-label.xml d-ddd-AAAA-MM-JJ-label.xml p-sxx-2009-06-30-label.xml d-ddd-AAAA-MM-JJ-label.xml t-sxx-2009-06-30.xsd t-spp-AAAA-MM-JJ.xsd p-spp-AAAA-MM-JJ.xsd t-spp-AAAA-MM-JJ-presentation.xml p-sxx-2009-06-30.xsd p-spp-AAAA-MM-JJ-presentation.xml entrée-x-surfi-AAAA-MM-JJ.xsd p-s0n-AAAA-MM-JJ.xsd p-s0n-AAAA-MM-JJ-presentation.xml t-SURFI-2009-06-30.xsd p-s0n-2009-06-30.xsd p-s0n-AAAA-MM-JJ-presentation.xml import p-s0n-AAAA-MM-JJ-label.xml p-s0n-AAAA-MM-JJ-reference.xml XLinkRef p-s0n-AAAA-MM-JJ-label.xml p-s0n-AAAA-MM-JJ-reference.xml XPointer SENSITIVITY LEVEL : PUBLIC

Implementation of architecture principles M_INTENCO Template (workbook) : Dimension code: ValorisationDimension Dimension code value: FluxDInteretMensuel Dimension label value Same primary with different breakdown: « OR » relation Dimension code : ResidenceDimension

Implementation of architecture principles M_INTENCO Template (ELR : t-ste-2009-06-30.xsd, p-ste-2009-06-30.xsd) H00106: global closed All hypercube H00100: local notAll open hypercube H00096: 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) SENSITIVITY LEVEL : PUBLIC

SENSITIVITY LEVEL : PUBLIC 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 SENSITIVITY LEVEL : PUBLIC

Formula linkbase F1: Calculation validations F2: « of which » validations F3 F4: Dimension aggregations SENSITIVITY LEVEL : PUBLIC

SENSITIVITY LEVEL : PUBLIC 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 SENSITIVITY LEVEL : PUBLIC

Thank you for your attention !