1. XBRL in Europe What’s going on ? Olivier Servais,
XBRL in Europe – Permanent Secretary
XBRL Int’l Steering Committee – Member
Monday, 7 November 2005

2. 12th XBRL International Conference - Tokyo
22/11/2018
XBRL in Europe
The Project
Theme : “Speeding up the development
and adoption of XBRL in Europe”
Budget & Duration:
About 1M EUR ( M Yen) for 2 years (Feb 04 –Jan 06)
Focus on
Increase awareness
Founding jurisdictions
Key features
Dedicated resources (PS)
Affiliate to XBRL International
Neutral & Independent
ICT dimension
Outcome
12th XBRL International Conference - Tokyo
Monday 7 November 2005

3. 12th XBRL International Conference - Tokyo
Agenda
Jurisdictions development
XBRL projects in Europe
What’s next?
Jurisdictions development
XBRL projects in Europe
What’s next?
12th XBRL International Conference - Tokyo
Monday 7 November 2005

4. XBRL in Europe Jurisdictions in Jan ‘04 Established Germany
The Netherlands
United Kingdom
Provisional
Ireland
Spain
In construction
Sweden
Belgium
Denmark
In project

5. XBRL in Europe Jurisdictions in Nov ‘05 Established Ireland Germany
Spain
The Netherlands
United Kingdom
Provisional
Sweden
Belgium
Denmark
France
In construction
Poland
Italy
Luxemburg
Hungary
Portugal
Turkey
In project
Slovenia, Austria, Greece, Malta, Czech Republic, Norway

6. 12th XBRL International Conference - Tokyo
What’s up ?
Agenda
Jurisdictions development
XBRL projects in Europe
What’s next?
Jurisdictions development
XBRL projects in Europe
What’s next?
12th XBRL International Conference - Tokyo
Monday 7 November 2005

7. 12th XBRL International Conference - Tokyo
22/11/2018
XBRL projects in Europe
Players
Tax authorities
Banking supervisors & banks
Securities regulators & stock exchanges
Statistical agencies
Reporting issues, locally and trans-nationally
Local GAAP and/or IFRS
Basel II (COREP)
Statistics
Corporate governance
Benefits:
Time & money savings
Improving transparency
Reliable & comparable data
12th XBRL International Conference - Tokyo
Monday 7 November 2005

8. The Dutch Taxonomy Project
Taxonomy for Dutch financial reporting
Annual accounts
Taxes
Financial statistics
Issues:
Identifying companies
Reporting frequency
Types of reports and status
Audit reports
Interdepartmental project
Ministry of Justice
Ministry of Finance

9. 12th XBRL International Conference - Tokyo
Monday 7 November 2005

10. Borsa Italiana’s vision concerning XBRL
Borsa Italiana view of XBRL
Borsa Italiana’s vision concerning XBRL
Listed
comps
Adobe Intelligent
Form
(pre-defined)
Excel
(pre-
defined)
XBRL
instance
builder
The instance document could also be sent to:
Listed company’s website
Info vendors
Media
Regulators
NIS
Borsa Italiana public website
XBRL validator
Errors msgs
DBMS
XML
XBRL
Borsa
Italiana

11. Self-assessment MPSnet: il workflow
Thursday, 22 November 2018

12. Belgian XBRL projects Organisation Application Target Target date
22/11/2018
Belgian XBRL projects
Organisation
Application
Target
Target date
Central Balance sheet office
Collection of raw data
Statistical process
270,000/year
1 April 2007
Supervisory reporting
Every consolidated bank
1 January 2006
Data dictionnary
Every bank
Companies Tax filing (ISOC)
Collection of VAT data
TBD
Use of taxonomies in Belgium
CBFA extension of the IASCF taxonomy (FINREP compliant).
COREP taxonomy.
NBB Balance sheet taxonomy (BE GAAP).

14. CSO Process Inside the CSO At Respondent
As before, the respondent fills in the data each quarter and submits it.
The forms are produced each quarter for all respondents participating.
(Quarter is specified)
Periodically, bunches or individual forms can be uploaded into SAS.
This panel has information in relation to each individual step above. Visible on the slideshow.
The respondents upload their xbrl instance into the CSO secure internet drop box.
All instances “dropped in” are made available to operative inside the CSO.
The CSV file is uploaded into SAS. Edit checks already built into SAS fire off and are considered.
The respondents enter their data and click on the button to save an xbrl instance.
Taxonomy, and the code is mainly touched once, or when form contents change.
The instances received are imported in bunches and a CSV file is produced for each bunch.
The individual forms are ed by CSO staff. (manually on pilot thus far as 7 in no.)
Taxonomy produced.
Future model should just involve publishing the taxonomy..
Fujitsu Taxonomy Editor used to model the facts in a taxonomy
Previous Form available in Excel
Taxonomy used to produce VBA code – i.e. Hard code worksheet cells into element names.
Original form and VBA code make the excel form template - hard code xbrl in the background.
Code and template used to produce indivualised forms for all respondents.
Taxonomy used to produce code that will translate Instances into CSV upload file.
Separate code and spreadsheet allows the template to produce indivualised forms.
The respondents receive an excel form which works on Excel97 onward “out of the box”. No addins.

15. 9X,XX% Basel II compatible
COmmon REPorting
22/11/2018
Basel II
European Law
9X,XX% Basel II compatible
Directives 2000/12 & 93/6
Transposition into
national Legislation
Country 1
Country 2
Country 3
Country 25
National Regulation
FSA 1
FSA 2
FSA 3
FSA 25
National Implementation
Report 1
Report 2
Report 3
Report 25
XBRL challenge!

16. 1st European XBRL Conference for Financial Services
Theme : How XBRL will improve Financial Services reporting by 2006
Hosts : XBRL in Europe, with CEBS
Keynote speakers: José Maria Roldan (Chairman of Committee of European Banking Supervisors), Pierre-Yves Thoraval (Member of Basel Committee), Peter Praet (Member of the Board of CBFA), Tom Jones (Vice-Chairman of IASB) and representatives of the European Commission and banks (Deutsche Bank, San Paolo IMI + Borsa Italiana)
When: 29 June – 17.00
Where: Chartered Accountants Hall, London
Size: 180+ attendees
Audience profile: Bankers and supervisors
12th XBRL International Conference - Tokyo
Monday 7 November 2005

17. 3rd CEBS XBRL Workshop The concept
Purposes :
To provide technical background & knowledge in order to explain how to take advantages of XBRL;
To show to the audience that real software solutions are available and can be implemented at the local banking supervisory level;
To show the achievements of the process initiated by CEBS on February 2005;
To show how it works in national regulatory environments, but nevertheless supervisors will get even more leverage by implementing COREP and FINREP together with international cooperation.
Duration & form: Workshop from Tues 13 Sept to Fri 16 Sept 13.30
Audience : supervisors only (+ guests) from 22 EC countries
Location: National Bank of Belgium - Brussels
Vendors: attending (12, on invitation only after RFP) to show solutions
12th XBRL International Conference - Tokyo
Monday 7 November 2005

18. 12th XBRL International Conference - Tokyo
Agenda
Jurisdictions development
XBRL projects in Europe
What’s next?
Jurisdictions development
XBRL projects in Europe
What’s next?
12th XBRL International Conference - Tokyo
Monday 7 November 2005

19. XBRL in Europe Some results
22/11/2018
XBRL in Europe Some results
XBRL as single format for making consistent quality and compatibility of financial reporting
5,000+ attendees to ca. 80 sessions
Regulators & supervisors started making its use mandatory
Securities exchanges recommending its use
XBRL working groups in almost every EU countries
Improving cooperation between Europe and rest of the world
New XBRL uses are now considered : tax filing, anti-money laundering, Central balance sheet office…
12th XBRL International Conference - Tokyo
Monday 7 November 2005

20. XBRL International in Europe Our objectives
22/11/2018
XBRL International in Europe Our objectives
Support European Jurisdictions: starting jurisdictions, marketing and communication, coordinating support for pan-Europe taxonomies, assisting jurisdictions in TRP, networking, educational needs…
Closer and more in tune with European requirements and business requirements, while maintaining a strong link to XII to assure harmonisation with global XBRL common interests
To be a model for further regional development around the world
Basic principles:
Think global, act local
KISS
12th XBRL International Conference - Tokyo
Monday 7 November 2005

21. New proposal : eXTRA XBRL Toward Real Adoption
Focus on:
XBRL Horizontal Deployment
Taxonomy development coordination
XBRL- GL
Support to Jurisdictions’ Constitution
Project management
Consortium members : XIIE, Chato d’O, PwC, IASCF
Deep jurisdiction involvement
Budget : about 1,4M€
Agenda : 21 Sept – 15 Nov – Q2/06
12th XBRL International Conference - Tokyo
Monday 7 November 2005

22. 12th XBRL International Conference - Tokyo
22/11/2018 音楽   
Arigato
12th XBRL International Conference - Tokyo
Monday 7 November 2005