26 September 2012 Emile Bartolé CEN/WS XBRL Kick-off meeting CWA2 deliverable - DRAFT 1CWA2

Objectives Dual objective of CWA2: standardize The way of transmitting the usual metadata that determine the context of an xbrl reporting instance the sender of the document type of reporting contact details date and time of submission … The way of submitting instances, i.e. a container with standardized Encryption Digital signature Compression … Page 2CWA2

Deliverables of CWA2 Official CEN Deliverables Specification documents metadata taxonomy Specification documentssubmission container Specification documentsfeedback container? Taxonomies / xml schemata used for the preceding Auxiliary deliverables Test facilities (standards adherence)compliance tools CWA2Page 3

History of Header May 2009 in Eurofiling: Survey on Eurofiling header requirements opean_Reporting_Structures January 2011 in Core Team: Proposition of header implementation Annexed document from Katrin Heinze Datapoints & Dimensions In 2012: Core vocabularies published by EU Defines physical persons, entities, … Page 4CWA2

Extensibility of header? Extensibility required for header? (central banks, business registers, …) –List of static datapoints Inflexible, maintenance-prone –Choice of modules of predefined per-reporting substructures In case of multiple destination communities –Basic header to be extended according to local needs Thats not the goal of standardization! Page 5CWA2 Static header restricted to the destination community: EUROFILING

Feedback: XML or XBRL? Definition of a standardized feedback to a submission container –might contain Instance name Submission date & time Generic list of error messages with –message id –Severity –error text –… –Implementation in XBRL or rather in the better suited XML? Page 6CWA2

Container alternatives Single XBRL instance with digital signature and encryption (W3C standards XML-DSig and XML-Enc) Compressed container for multiple XBRL instances Instance-1 Instance-n … zip Signature & encryption (pkcs7) …

Remarks on containers No file naming conventions need to be defined by the CEN standard, all names for containers and / or instances may be defined by the actual data taxonomy owner (european or national supervisor) only.xml or.xbrl file extension should be defined by CEN n feedback files in the feedback container, each having the same name than the original instance it refers to (adding e.g. a processing datetime) Signature certificate will be integrated into the container for automatic processing on the authoritys side Feedback container should be structurally identical with submission container Page 8CWA2

Remarks on containers (2) Containers may be combined with any transport: –Webservice –Upload via portal website – –Ftp –… Page 9CWA2

Thanks for your attention Page 10 Comments or questions? CWA2