1. X-DIS/XBRL Pilot Project - Phase 1 Testing Results
Task Force Meeting - Luxembourg
X-DIS/XBRL Pilot Project - Phase 1 Testing Results
Adolfo Rodriguez
Software AG Spain - Eurostat Contractor
19th of April, 2007
Task Force Meeting - Luxembourg
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Seite 1

2. Content Project Approach Testing Procedure INE Testing Phase
Task Force Meeting - Luxembourg
Content
Project Approach
Testing Procedure
INE Testing Phase
CBS Testing Phase
STATBEL Testing Phase
Overall Conclusions 1
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 2

3. Project Approach Main Tasks
Task Force Meeting - Luxembourg
Project Approach Main Tasks
Mapping from SBS statistical framework to reporting taxonomies (Task 1)
SBS Taxonomy Implementation (Task 3)
Testing Phase (Task 4)
Evaluate results and determine XBRL acceptance (Task 5)
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 3

4. Content Project Approach Testing Procedure INE Testing Phase
Task Force Meeting - Luxembourg
Content
Project Approach
Testing Procedure
INE Testing Phase
CBS Testing Phase
STATBEL Testing Phase
Overall Conclusions 2
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 4

5. Overall Testing Procedure Stages of a Generic Data Collection Chain
Task Force Meeting - Luxembourg
Overall Testing Procedure Stages of a Generic Data Collection Chain
Delivery
Reception
Stage 1
Report
Extraction
Stage 2
Report
Production
Stage 3
Report
Delivery
Stage 4
Report
Transmission
Stage 5
Report
Reception
Stage 6
Report
Processing
Stage 7
Report
Storage
Data Collected
Report Produced
Report Delivered
Report
Transmitted
Report Received
Report Pipelined
Report Stored
Stage
Process
Test Cases
1. Report Extraction
11. Data Extraction
Gets validated on 22
2. Report Production
21. Report Generation on Delivery
22. Report Validation on Delivery
3. Report Delivery
31. Report Delivery
Gets validated on 61
4. Report Transmission
41. Report Transmission
5. Report Reception
51. Report Reception
52. Report Generation on Reception
6. Report Processing
61. Report Validation on Reception
62. Report Propagation
Gets validated on 71
7. Report Storage
71. Report Storage
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 5

6. Content Project Approach Testing Procedure INE Testing Phase
Task Force Meeting - Luxembourg
Content
Project Approach
Testing Procedure
INE Testing Phase
CBS Testing Phase
STATBEL Testing Phase
Overall Conclusions 3
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 6

7. INE Testing Phase Test Plan
Task Force Meeting - Luxembourg
INE Testing Phase Test Plan
Context
According to the Overall Testing Procedure
Procedure
Creation of INE taxonomy from current SBS Spanish paper based questionnaires
Creation of sectoral extensions (IT and Public Transport)
Invitation letters sent to reporters
CD provided to enterprises volunteer containing:
INE taxonomy
Template instances
Software instance editor
Documentation
Reports (instance) sent by enterprises through
Reports received and processed on INE
Deliverables
INE Test Plan document
INE Test Results document
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 7

8. INE Testing Phase Test Execution
Task Force Meeting - Luxembourg
INE Testing Phase Test Execution
Current Data Forms
XBRL Taxonomy
Based on Spanish GCD taxonomy
One to one relationship between paper based questionnaires and taxonomy‘s concepts
Includes Services and Industry modules
2 sectoral extensions
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 8

9. INE Testing Phase Test Execution
Task Force Meeting - Luxembourg
INE Testing Phase Test Execution
Form generated from INE taxonomy
Filled in by enterprises
Stored to file system and sent through
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 9

10. INE Testing Phase Test Conclusions
Task Force Meeting - Luxembourg
INE Testing Phase Test Conclusions
5 out of about 200 enterprises took an interest in the testing
In the end, 3 out of those 5 were trained
Only 2 enterprises completed successfully the testing
Difficult to attract the enterprises interest
Companies are actually interested in reducing burden but with no investment up front either human resources or money
Tool used turned out not very friendly for final users
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 10

11. Content Project Approach Testing Procedure INE Testing Phase
Task Force Meeting - Luxembourg
Content
Project Approach
Testing Procedure
INE Testing Phase
CBS Testing Phase
STATBEL Testing Phase
Overall Conclusions 4
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 11

12. CBS Testing Phase Test Plan
Task Force Meeting - Luxembourg
CBS Testing Phase Test Plan
Context
CBS had already a taxonomy and testing scheduled
Out of schedule for XDIS/XBRL Project
Required Testing Phase redesign
Procedure
CBS provided NTP Framework
Software AG tested by matching SBS/NTP to SBS/European Framework
A report was delivered showing the results
Deliverables
CBS Test Plan document
CBS Test Results document
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 12

13. CBS Testing Phase Test Execution
Task Force Meeting - Luxembourg
CBS Testing Phase Test Execution
Statistical
Reporting
Taxonomies
Both taxonomies extend from IFRS-GP
Related via SBS characteristics
SBS EXTENSION
SBS LINKBASES
NTP ext.
IFRS-GP
IFRS- GP
UE IFRS
ext.
Financial
Reporting
Taxonomies ?
Statistical
Reporting
Instances
NTP INSTANCE
EU INSTANCE
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 13

14. CBS Testing Phase Test Conclusions
Task Force Meeting - Luxembourg
CBS Testing Phase Test Conclusions
No univocal relationships between every concepts in both taxonomies
A similar exercise is being carried out by FASB and IASB by means of the Convergence Project
Convergence Project should be tracked
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 14

15. CBS Testing Phase IFRS/US-GAAP Convergence Project
Task Force Meeting - Luxembourg
CBS Testing Phase IFRS/US-GAAP Convergence Project
Describes a set of common elements to both accounting standards
Common mechanism to share those elements
Ensures comparability
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 15

16. Content Project Approach Testing Procedure INE Testing Phase
Task Force Meeting - Luxembourg
Content
Project Approach
Testing Procedure
INE Testing Phase
CBS Testing Phase
STATBEL Testing Phase
Overall Conclusions 5
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 16

17. STATBEL Testing Phase Test Plan
Task Force Meeting - Luxembourg
STATBEL Testing Phase Test Plan
Context
STATBEL had already a taxonomy and testing scheduled
Out of schedule for XDIS/XBRL Project
Required Testing Phase redesign
Procedure
Software AG developed a XBRL Reference Architecture
STATBEL provided instances and its SBS taxonomy
Software AG filled in online through the generated forms based on STATBEL taxonomy
Software AG sent out the generated instances and the online forms used (screenshots)
Deliverables
STATBEL Test Plan document
STATBEL Test Results document
XBRL Reference Architecture
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 17

18. STATBEL Testing Phase Test Execution
Task Force Meeting - Luxembourg
STATBEL Testing Phase Test Execution
XBRL Reference Architecture
Specifically created for the testing
Usefull as proof of concept
Comprised by 4 software modules
Proprietary products decoupled by mean of DAO components
Necessary an implementation of DAO objects to store data into database systems
On-line generated forms from any taxonomy
Possibility of connecting to remote Web Services
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 18

19. STATBEL Testing Phase Test Execution
Task Force Meeting - Luxembourg
STATBEL Testing Phase Test Execution
Steps
Select taxonomy
Select language and questionnaire
Fill generated form
Browse/Process instance
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 19

20. STATBEL Testing Phase Test Conclusions
Task Force Meeting - Luxembourg
STATBEL Testing Phase Test Conclusions
XBRL Reference Architecture workable
Met the expectations of the Pilot Project testing phase
Would allow a smooth XBRL adoption
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 20

21. Content Project Approach Testing Procedure INE Testing Phase
Task Force Meeting - Luxembourg
Content
Project Approach
Testing Procedure
INE Testing Phase
CBS Testing Phase
STATBEL Testing Phase
Overall Conclusions 6
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 21

22. Overall Conclusions XBRL is a improvement for NSI at short time
Task Force Meeting - Luxembourg
Overall Conclusions
XBRL is a improvement for NSI at short time
Companies want to reduce their reporting burden regardless of the way, as long as:
Their core business is not impacted
No investment is required
The procedure is as easy as possible
No XBRL knowledge is required
XBRL Reference Architecture can be extended to ease adoption
Mapping between taxonomies is not always feasible
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Page 22

23. Software AG. Bright ideas, everywhere.
Task Force Meeting - Luxembourg
Software AG. Bright ideas, everywhere.
X-DIS/XBRL Pilot Project Phase 1 - Testing Results | 19 April 2007 | Seite 23