1. 6th European Banking Supervisors XBRL Workshop 04. October 2006
Basel II - Solvency Ratio IT Implementation COREP Common Reporting Initiative by CEBS
Daniel Hamm
Katrin Schmehl
Deutsche Bundesbank
6th European Banking Supervisors XBRL Workshop 04. October 2006

2. Solvency Ratio (many predefined templates), Flow and structure of banking supervisory information (status quo)
Gateway solution (former used by automatic payment system)
Paper copy
„ExtraNet“
Internet
e-business platform
Data media
…cartridge
procedure
structure
FD….
FD…
<xml...
</xml>
FD…
<xml...
</xml> +
ExtraNet: Internet e-business portal of the Deutsche Bundesbank, FD: File-Description (mainframe-record layout)

3. Solvency Ratio (COREP and national templates), Flow and structure of banking supervisory information (preview)
Gateway solution (former used by automatic payment system)
Paper copy
„ExtraNet“
Internet
e-business platform
Data media
…cartridge
EMW
procedure
…to be omitted
…to be omitted
by 2007
…to be omitted
…to be omitted
<xml...
</xml>
structure
FD….
FD…
FD…
<xbrl...
</xbrl>
Which format ?
The use of XML and XBRL depends on the industry.
We will support both structures.

4. Solvency Ratio: Using the Online Form Creating an online form of the template
How to create an online form of a template
XBRL Core is a Java-based XBRL API
XBRL Core reads the taxonomy, parses the information and creates one intermediate XML file
This puts the parsing logic into Java objects, not into the .xsd stylesheet
Simple stylesheets transforms XML to HTML
XBRL
CORE
API
XBRL Taxonomy
= schema file +linkbase files
(stored in database)
Intermediate XML
XSL Stylesheet
HTML result

5. Choice of the appropriate template

6. Default view of a common template
add. information in taxonomy

7. Additional labels in the taxonomy

8. Common template with filled values

9. Quick validation results
Affected cell is marked red
Error message: Please insert a number

10. Solvency Ratio: Using the Online Form Creating an online form of the template
How to create an online form of a template
XBRL Core is a Java-based XBRL API
XBRL Core reads the taxonomy, parses the information and creates one intermediate XML file
This puts the parsing logic into Java objects, not into the .xsd stylesheet
Simple stylesheets transforms XML to HTML
XBRL
CORE
API
XBRL Taxonomy
= schema file +linkbase files
(stored in database)
Intermediate XML
XSL Stylesheet
HTML result

11. Full schema validation
Please insert a number <= 0

12. „Full XBRL reporting“ – sample instance document

13. Different template style – a list
style is defined in taxonomy

14. Support of typed dimensions I
add a new line

15. Support of typed dimensions II
new line is added

16. Support of typed dimensions III

17. Support of typed dimensions IV
values are sorted automatically

18. Multiple tables within one template I
choice of different tables

19. Multiple tables within one template II
3 possible tables

20. Multiple tables within one template III

21. Calculation linkbase is used for „beyond-schema“ validation
80000 * 0.08 ≠ 5

22. Calculation linkbase is used for „beyond-schema“ validation
80000 * 0.08 = 6400

23. Solvency Ratio, Intranet processing of banking supervisory information (preview)
Current solution:
A programme running on an application server reads the incoming XML file based on the XML schema file of the German central bank and maps the reporting data into the database.
In the future:
A preceding process will map the incoming XBRL file into the existing XML schema structure.
Benefit: almost no changes on the current system.
Application Server
Business logic
XML
XSLTs
XQuery
Java
XBRL
report
reads
transforms into
Database
maps into
XML
report
reads

24. Solvency Ratio, DEMO of the internal processing
An internal process on the application server recognises XBRL and initiates the transformation process from XBRL instances to the XML format.
Most of the implementation is test based therefore we created graphical user interfaces for test purposes.
Application Server
Business logic
XML
XSLTs
XQuery
Java
XBRL
report
reads
transforms into
Database
XML
report
maps into
reads

25. Solvency Ratio, DEMO of the internal processing

26. Solvency Ratio, DEMO of the internal processing
initiates the XQuery processing
.class
XBRLMapper xq
QueryInstance
ToXML.xql
Application Server
Business logic
XML
XSLTs
XQuery
Java
external variables are given to indicate which taxonomies and instance should be used xq
Functions
General.xql xq
Functions
Instance.xql

27. Solvency Ratio, XQuery example
Unit element of an XBRL instance
XQuery function to get the measure of an element

28. National taxonomy creation
The XBRL e-portal won’t be especially used on national COREP templates .
All templates, which should be reported via XML or XBRL, are translated into XBRL taxonomies.
The banking supervisors were trained in how to create XBRL taxonomies.
Beside national COREP templates a lot of other templates are translated into XBRL by using the Fujitsu Editor…
… and an own implementation of a supporting tool.
XBRL taxonomies are used in the e-portal of the German Central bank as well as for internal banking supervision purposes.

29. Solvency Ratio, DEMO of test tool for the taxonomy creation here: the national COREP OPR template is presented
XQuery is used to create an HTML representation of a national taxonomy

30. Solvency Ratio Template mapping into the data base
The German system saves the template definition cell-based into its data base. Each position has a unique cell name.
01001
01002
02001
02002
03003

31. Solvency Ratio Current template mapping into the data base
A text based file per template is created manually that contains information for each cell.
Information for each cell:
Template name: ZUSKF Cell name: 071 Type: monetary algebraic sign: positive / negative Unit: Text: Combination of dimension and primary text

32. Solvency Ratio Current template mapping into the data base
A flat file is used to put the template information in the data base.
Browser
JavaScript
upload
HTTP
Web Server
HTML
BAKIS-W Oracle
Database
Mapping process from flat file into database tables and cells

33. Solvency Ratio January 2007: Template mapping into the data base
XBRL taxonomies contain all important information to map data into the data base.
upload
Browser
JavaScript
HTTP
.xsd
Business Logik
XBRL- Validator
XML
XSLTs
XQuery
Java
Application Server
XQuery mapping
XBRL taxonomies
BAKIS-W Oracle
Database
Flat file creation on basis of the XBRL taxonomies
Mapping process from flat file into database tables and cells

34. Solvency Ratio January 2007: Flat file creation on basis of XBRL taxonomies

35. Solvency Ratio Current solution: View on templates for banking supervision purposes
Banking supervisors can create reports for institutions or groups of institutions.
The data is presented in the original Pdf template with values of the selected reporting period.

36. Solvency Ratio January 2007: View on templates for banking supervision purposes
Banking supervisors can create reports for institutions or groups of institutions.
XBRL taxonomies are used to generate template views in Pdf, HTML and Microsoft Word showing values of the selected reporting period.

37. Possible output formats of XQuery
Solvency Ratio January 2007: View on templates for banking supervision purposes
XML
report xq
QueryInstance
ToFormat.xql
XML representation
of the data xq
Functions
General.xql xq
Functions
HTML.xql xq
Functions
PDF.xql
.xsd
Possible output formats of XQuery
XQuery combines the information of both formats to create a report.
XBRL taxonomies

38. Reduction of the number of paper-based reports.
Solvency Ratio January 2007: Advantages of the new system
In the future:
Reduction of the number of paper-based reports.
Support of small institutions to enable an electronic transmission of data in a cost-effective way.
Substitution of the text-based description of banking-supervisory templates.
Omit a proprietary definition in Pdf to generate reports.
A template is only described once: in XBRL.
Relatively fast development without big changes in the back-end.
=> Generic template generator for the Internet and for internal analysis

39. Solvency Ratio, IT-Implementation
Basel II Solvency - Important milestones
April:
Begin of development
End of July:
Prototype
Publication of a first version of national COREP taxonomies
October:
End of development
Feature freeze
November:
Productive deployment
Publication of revised national taxonomies
February:
Begin of productive use
Number of staff: Software developer: 6, Banking supervisors: 3
Iterative development with continuous deployments