1. SBR Netherlands Taxonomy
Meeting Omani Delegation
September 10, 2012

2. SBR: multi domain and cross agency taxonomy
Single taxonomy
framework
Authority Z
Company
Authority Y
Company
Company
request
Authority X
Company
Systems
Systems
XBRL report
XBRL report
XBRL report
Standard Business Reporting Program A Netherlands government initiative

3. XBRL: 3 levels of standardization
Taxonomy
Taxonomy
architecture
XBRL
specification
Standard Business Reporting Program A Netherlands government initiative

4. Taxonomy architecture
Because the XBRL spec. 2.1 is flexible you have many solutions for one problem
multi domain
multi agency
XBRL projects have different goals. We believe that taxonomy design should be based on our project goals.
glue the taxonomy pieces together
‘plug and play’ new extensions
Standard Business Reporting Program A Netherlands government initiative

5. Netherlands Taxonomy has a layered structure
reports
domain specific
national
international
Standard Business Reporting Program A Netherlands government initiative

6. Core taxonomy and extensions are not static
Processes
Adding new domains
Normalization
Harmonization
Standard Business Reporting Program A Netherlands government initiative

7. SBR taxonomy building principles: hierarchy
The taxonomy is a proper representation of legislation and rules
Always choose the option that reduces the regulatory- and reporting burden for business
facilitate mapping
facilitate instance creation
Design (and modularize) the taxonomy to support use and re-use of elements and components
Architecture facilitates taxonomy maintenance with coherance and consistency
Comply with relevant established international ‘best practices
Standard Business Reporting Program A Netherlands government initiative

8. Legislation & Rules Financial Reporting GAAP Definitions
European legislation
Tax legislation
Elements
Tax
filing
Financial
Statement
Statistical
filing
Reports
Standard Business Reporting Program A Netherlands government initiative

9. “You get the taxonomy you deserve”
Wrap up ...
The taxonomy is not about evolution, it’s intelligent design
The taxonomy reflects our legislation and rules
Its design is based on our project goals
“You get the taxonomy you deserve”
Standard Business Reporting Program A Netherlands government initiative

10. Standard Business Reporting Program
A Netherlands government initiative
Sebastiaan Bal
SBR Netherlands
Standard Business Reporting Program A Netherlands government initiative