Present situation Emile Bartolé CEN/WS XBRL: Improving transparency in financial and business reporting CWA2 Situation & latest evolutions 1CWA2

Objectives of 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 … Page 2CWA2

Submission container

Feedback containers

Standards used: Compression & Hash Zip as defined in SHA256 as defined in

Standards used: Digital signature The file structure generated by the signature SHALL be XAdES-BES/EPES using RSA with SHA512 implemented in accordance with

Standards used: Encryption W3C Encryption using key transport RSA-OAEP and encrypting data with AES256.

Requirements input EBA Easy to use, minimal model (1 instance per container) Senders identified in transport system, only encryption required (no digital signatures) Known people from NSAs, no need to identify them explicitely in a header EIOPA Minimal structural header Extensibility of header for content-based fields

Reserved extended suffix.signed.xml exclusively reserved for signed files.encrypted.xml exclusively reserved for encrypted files

File name change upon signature File to signName of the signed fileFilename inside the XML signature file LolLol.signed.xml Same as « File to sign » Lol.pdfLol.signed.xml Same as « File to sign » Lol.zipLol.signed.xml Same as « File to sign » Lol.signed.xml Same as « File to sign » Lol.encrypted.xmlLol.signed.xml Same as « File to sign »

Container.signed.xml Container.zip Sign with a first signature and replace extension header.xml file1.xbrl file2.xbrl file3.xbrl Compress Container.encrypted.xml Encrypt and replace extension Container.signed.xml Sign with a second signature and replace extension Filename in XML: Container.zip Filename in XML: Container.signed.xml Container creation example

Container.encrypted.xml Container.signed.xml Decrypt and extract file Container.signed.xml Validate first signature and extract file Container.zip Validate second signature and extract file header.xml file1.encrypted.xml file2.signed.xml file3.xbrl container.zip Uncompress Filename in XML: Container.zip Filename in XML: Container.signed.xml header.xml file1.xbrl file2.xbrl file3.xbrl container.zip header.xml file1.signed.xml file2.xbrl file3.xbrl container.zip Container reception example

Exchange files Header file - characteristics of the data files in the submission (caution: deprecated, not yet extensible version!) Container feedback files - confirming (or not) the success of the reception of a submission container Instance feedback files - Result of the (XBRL-)validation of every submitted data file

Exchange model Subnission container Receiver encrypted (optional) signed (optional) Feedback container Sender Containerfeedback file Rest of the Feedback container encrypted (optional) signed (optional)

2-level support: Forwarding Submission container 1 Reporting Entity header.xml nationalinstance1.xbrl nationalinstance2.xbrl Submission container 2 National Supervision Authority EuropeanSupervisionAuthority Response Container 1Response Container 2

2-level support: Repackaging Reporting entity submission header.xml re1.xbrl re2.xbrl … ren.xbrl NSA submission National Supervision Authority EuropeanSupervisionAuthority Response REResponse NSA header.xml re1.xbrl re2.xbrl … ren.xbrl Reporting Entity

2-level support: Regeneration Reporting entity submission header.xml re1.xbrl re2.xbrl … ren.xbrl NSA submission National Supervision Authority EuropeanSupervisionAuthority Response REResponse NSA header.xml nsa1.xbrl nsa2.xbrl … nsan.xbrl Reporting Entity

BasicHeader RegisteredOrganizationVocabulary ExtendedHeader OtherModule(s) Extensible Header

Use-cases provided by CWA2 Use-caseCharacteristics BasicHeaderOnly This header imports the BasicHeader « as is », makes no extensions of it and does not import the RegisteredOrganizationVocabulary as it uses none of its fields. Namespace: XSD URL: XML sample instance URL: StandardHeader WithRegOrg This header structure reflects the survey made within the Eurofiling BestPractices efforts which had given the results documented in All fields related to « Transport » issues have been removed as these are out of scope of this CWA. Namespace: XSD URL: XML sample instance URL: StandardHeader WithoutRegOrg This header is (with regards to its function and its content) equivalent to the previous StandardHeaderWithRegOrg, but it does not import RegOrg and creates the missing fields as equivalent simple XML fields Namespace: XSD URL: Sample instance URL: NSA / ESA requiring something else Extend it according to your own needs !

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