1. SURFI-Taxonomy Development
Secrétariat général de la Commission bancaire Direction de la Surveillance Générale du Système Bancaire
SURFI-Taxonomy Development
19th XBRL International Conference
June 23th, 2009
Eric Jarry
XBRL Expert
Bernard Darrius

2. Presentation overview
Design of the SURFI future templates
Implementation of architecture principles
Automatic generation ot the taxonomy
Formula linkbase
SENSITIVITY LEVEL : PUBLIC

3. Design of Surfi templates
Examples of templates provided by business-oriented staff for statistical and risk assessing purposes ( Accounting, Statistics, Monetary Directorates, and French overseas institution…)
- In cartridge headers, major dimension breakdown
- In column headers, dimension breakdown
- In some rows, dimension breakdown
Separate file for elements belonging to « Accounting class data tree » (9 primaries generated)
SENSITIVITY LEVEL : PUBLIC

4. Design of Surfi templates
Examples of templates transformed for automation purposes
- balance between number of « excluded hypercubes » and ELR (Extended Link Role) with no Open Hypercubes
- use of a specific colour code to identify dimension names and their values, facts, forbidden data
- use of a short code for name handling (each code is bound to a tooltip containing the name of the element, the dimensions and dimension values associated)
- use of specific files for dimensions and hypercubes
SENSITIVITY LEVEL : PUBLIC

5. Implementation of architecture principles
Global architecture (templates and « primaries ») :
T-CARTO xsd
T-BLANCHI xsd
T-SURFI xsd
t-sia xsd
t-ste xsd
t-sor xsd …
Independant taxonomies
72 templates
p-sia xsd
p-ste xsd
p-s xsd
p-s xsd
p-s xsd
p-sxx xsds

6. Implementation of architecture principles
Choice of a modularized model for the taxonomy architecture (FINREP 1.3)
Use of Closed All (Inclusion) hypercubes and Open notAll (Exclusion) hypercubes : Only possible alternative for strict data control)
No modular files for hypercubes : not many common hypercubes shared by several templates and too many notAll hypercubes (t definition linkbase)
No subdomain for dimension values (declaration in hypercubes themselves)
Use of default dimension values
SENSITIVITY LEVEL : PUBLIC

7. Implementation of architecture principles
d-ddd-AAAA-MM-JJ-presentation.xml
d-ddd-AAAA-MM-JJ-presentation.xml
d-ddd-AAAA-MM-JJ-definition.xml
d-ddd-AAAA-MM-JJ-definition.xml
t-sxx definition.xml
t-sxx definition.xml
d-ddd-AAAA-MM-JJ.xsd
d-ddd-AAAA-MM-JJ.xsd
t-spp-AAAA-MM-JJ-definition.xml
t-sxx definition.xml
t-spp-AAAA-MM-JJ-label.xml
d-ddd-AAAA-MM-JJ-label.xml
p-sxx label.xml
d-ddd-AAAA-MM-JJ-label.xml
t-sxx xsd
t-spp-AAAA-MM-JJ.xsd
p-spp-AAAA-MM-JJ.xsd
t-spp-AAAA-MM-JJ-presentation.xml
p-sxx xsd
p-spp-AAAA-MM-JJ-presentation.xml
entrée-x-surfi-AAAA-MM-JJ.xsd
p-s0n-AAAA-MM-JJ.xsd
p-s0n-AAAA-MM-JJ-presentation.xml
t-SURFI xsd
p-s0n xsd
p-s0n-AAAA-MM-JJ-presentation.xml
import
p-s0n-AAAA-MM-JJ-label.xml
p-s0n-AAAA-MM-JJ-reference.xml
XLinkRef
p-s0n-AAAA-MM-JJ-label.xml
p-s0n-AAAA-MM-JJ-reference.xml
XPointer
SENSITIVITY LEVEL : PUBLIC

8. Implementation of architecture principles
M_INTENCO Template (workbook) :
Dimension code: ValorisationDimension
Dimension code value: FluxDInteretMensuel
Dimension label value
Same primary with different breakdown:
« OR » relation
Dimension code : ResidenceDimension

9. Implementation of architecture principles
M_INTENCO Template (ELR : t-ste xsd, p-ste xsd)
H00106: global closed All hypercube
H00100: local notAll open hypercube
H00096: local notAll open hypercube

10. Automatic generation of the taxonomy
Command line program written in Perl for Taxonomy and formula linkbase
Input files : Colored templates + 1 file for hypervolumes and 1 file for dimensions + 1 configuration file with default values for each template (default type, period value, balance value, prefix and label for namespaces…)
4 executable files
- TraitArbo.exe (TAx.bat) for generation of 9 primary taxonomies from accounting classes
- GenTaxoDim.exe (GTDx.bat) for generation of dimensions
- TraitGab.exe and GenTaxoTransp.exe (TGx.bat GTTx.bat) for generation of child taxonomies (primaries, and templates)
SENSITIVITY LEVEL : PUBLIC

11. SENSITIVITY LEVEL : PUBLIC
Formula linkbase
4 types of SURFI formula
Simple aggregation (F1) : equal relation between facts, all elements are primary elements which have the same context and unit ex: Calculation Link in all tables
« Of which » assertion (F2) : like F1 but “greater than or equal to” relation
Dimensional aggregation (F3 F4) : primary item(s) with same concept name, identifier, period, unit and dimension with each domain member
Simple formula : addressing any element of the XBRL instance. The name, dimensions, dimension values are explicitly indicated
SENSITIVITY LEVEL : PUBLIC

12. Formula linkbase F1: Calculation validations
F2: « of which » validations
F3 F4: Dimension aggregations
SENSITIVITY LEVEL : PUBLIC

13. SENSITIVITY LEVEL : PUBLIC
Formula linkbase
Parameters to deal with
Tolerance Margin : for some checks
Different remittance date : different facts and different checks
Missing or forbidden facts : precondition testing (presence of total and one of the subtotals
Simple formula : addressing any element of the XBRL instance. The name, dimensions, dimension values are explicitly indicated
SENSITIVITY LEVEL : PUBLIC

14. Thank you for your attention !