23/08/2006 X-DIS/XBRL Meeting Eurostat - Centraal Bureau voor de Statistiek Netherlands Heerlen

Agenda Topics: Reminder on the Eurostat XBRL pilot project Description of relevant experiences with Spanish NSI Comparison with current project at statistics Belgium Description of and comparison with the Dutch NTP Expected involvement of CBS in Eurostat Project Collaboration possibilities.

Eurostat X-DIS/XBRL Project Scope X-DIS/XBRL scope is the statistical frameworks, namely STS, BoP, SBS, CB, PRODCOM, LFS…. The Pilot Project X-DIS/XBRL focuses in collecting structural data from enterprises (framework SBS) by NSI Primary Targets: 1. Functional analysis. Strategy for taxonomy structure (one large taxonomy vs. smaller ones, FR vs. GL), Analyzing reusability of accounting reports (balance sheet, income statement and notes) for SBS, Evaluate backwards compatibility on process and involvement of the parties, 2. Technical Analysis. Build the taxonomy Demonstrating XBRL format suitability, 3. Architecture analysis. Identifying nature of necessary tools.

Spanish NSI experiences SBS comprises 6 sectors: industry, services, construction, credit entities, insurance and pension funds. Low reusability of concepts in annual accounts for industry, services and construction with SBS framework. Large reusability of annual accounts for Credit entities, Insurance and Pension Funds. Necessary to analyze more frameworks for determining if a large taxonomy would be advisable. Sectoral considerations. It would also require commitment by the involved parties and planning. Target 1

Spanish NSI experiences Target 1 Taxonomy for industry and services (annex 1-4 of SBS) Some concepts reusability from annual accounts. Extending?  The taxonomy of Spanish GAAP (PGC-90) lacks the notes section,  NSI provide us mappings against National chart of accounts rather than annual accounts,  It would require changing process, procedure manuals, organizational issues… We consider a broader strategy and commitment by the parties would be necessary for changing the current forms We decide maintaining forms philosophy ensuring backwards compatibility.

Spanish NSI experiences Target 2 SPANISH NSI FORMS XBRL TAXONOMY

Spanish NSI experiences Target 2 core Ref. xdis-core xdis-ser xdis-ind ind Label ind Pres. ind Calc. ind Ref. ser Label ser Pres. ser Calc. ser Ref. core Label Spanish GCD version files

Spanish NSI experiences  Unadvisable and unnecessary requesting enterprises agreement for XBRL by cultural reasons (explain) ? DB ENTERPRISES XBRL format Web Services – SMTP FTP XBRL 1) Non-intrusive evolution 2) XBRL integration available to enterprises Target 3

Belgian Experiences (taken from Statbel pres.) No sectorial diversification  Same documents for entities out of the 4 sectors Almost no reusability of items of annual accounts (due to our administratif simplification)  No more double consultations  Use of administrative sources  Reuse of value list, GCD and some data types. Own SBS-taxonomy (import of some parts of taxonomy of the National Bank of Belgium)

SBS Taxonomy

Belgian experiences, Taxonomy and scope Non-intrusive approach  Xbrl or paper (in line with the NBB)  Xbrl: Publication of the taxonomy on the Statbel website (september) – Software companies could include taxonomy in their accounting software (based on xbrl) – Contact of accountancy enterprises Development of application based on xbrl Sample of +/ enterprises each year  +/ : laying down annual accounts

SBS Belgian Taxonomy Reuse of Elements Averaged number of parameters reused  GCD  Data types  Value list (countries, towns)

Belgian Experiences Procedure for testing  Contact software enterprises (incorporation of taxonomy in accounting software based on xbrl)  Contact of accountancy enterprises (?)  Contacting of a few enterprises to test the taxonomy

Experiences from Central Bureau voor de Statistiek To be Discussed

Questions?