1. DecisionSoft Validation for large scale consumers of XBRL Paul Warren DecisionSoft Limited 12 May 2004

2. 1 DecisionSoft Overview ● Why validate? ● When to validate? ● Details of XBRL validation ● Use case: XBRL consumers ● Advantages ● Implementation ● The Future – Formula Linkbase

3. 1 DecisionSoft Why validate? ● Validation is key to interoperability ● Learn from XML: ● Insist on validity ● Publish your vocabulary ● Make it easy ● Reusable validation tools

4. 1 DecisionSoft When to validate? ● XBRL consumers (“data firewall”) ● At all other times

5. 1 DecisionSoft XBRL validation ● XML ● Well-formed ● XML Schema ● Structure ● Data-types ● XBRL ● Specification ● Taxonomy

6. 1 DecisionSoft XML validation ● Well-formed = syntax not content ● Correct nesting of tags ● Valid tag names ● Character set and encoding

7. 1 DecisionSoft XML Schema validation ● Structure ● Vocabulary ● Correct occurence of elements ● Correct nesting of elements ● Data-type ● Type: string, date, integer, etc. ● Static constraints: minimum, maximum

8. 1 DecisionSoft XBRL Validation ● Covers specification and taxonomy ● Builds on XML Schema ● Additional validation includes: ● Linkbase integrity checking ● Cross-field validations ● Calculations

9. 1 DecisionSoft Use case: XBRL consumers ● Many to one ● Consumer defines the taxonomy ● System to system ● Success = widespread adoption

10. 1 DecisionSoft Key components ● Taxonomy definition ● Additional rules ● Submission mechanism ● Transport ● Protocol ● “Security”

11. 1 DecisionSoft Security ● Encryption ● Transport level ● User level ● Authentication ● Of sender ● Of recipient ● Non-repudiation ● By sender ● By recipient

12. 1 DecisionSoft Ensuring adoption ● New technology, make it easy ● Publish ● Taxonomy ● Additional validation rules ● Documentation ● Samples ● Test service

13. 1 DecisionSoft The future ● XBRL Formula Linkbase

14. 1 DecisionSoft Questions? Paul Warren pdw@decisionsoft.com