1. CWA3 Standardized roll-out package
CEN/WS XBRL
CWA3 Standardized roll-out package
20 February, 2013
Aitor Azcoaga
CWA3

2. Objectives
Standardized "roll-out package" that wraps the specifications as defined under previous deliverables.
Standard regulatory package with all taxonomies, technical assistance, conversion mechanisms, mapping components, localization components (via XBRL jurisdictions), etc., to create economies of scale and enhance adoption between Supervisors
Implementation and roll-out guide with technical documentation, instructions for proper use of XBRL and a localization bridge to a national XBRL jurisdiction
This CWA will include an implementation and roll-out guide with technical documentation, instructions for proper use of XBRL and a localization bridge to a national XBRL jurisdiction, if available.

3. Deliverables of CWA3 XBRL Supervisory roll-out guide
Oriented towards national regulators on how to implement, extend and manage XBRL taxonomies
XBRL reporting entities handbook
Roll-out guide or reference handbook would help XBRL prepares(reporting entities) in getting to know XBRL

4. XBRL Supervisory roll-out guide
XBRL introduction to regulators including…
How to start with XBRL from the regulator perspective
Determine the level of XBRL adoption
Plan and prepare the reporting models
Adapt and review receptions infrastructures
Adapt and review internal information systems
Prepare the communication plan for the reporting entities
How to implement and extend taxonomies (CWA2)
European Framework background information
XBRL standard extension mechanism
Guidelines for extensions
The source of information for this package will be XBRL Europe, Eurofiling and others.

5. XBRL Supervisory roll-out guide
XBRL introduction to regulators including…
Architecture, methodology and best practises (CWA1)
Conceptual, logical and physical models (Including DPM, XBRL architecture)
Step-by-step implementation plan
Reference architecture
Functional
Technical
The source of information for this package will be XBRL Europe, Eurofiling and others.

6. XBRL Supervisory roll-out guide
Management and maintainability
Transparency
Validation
Harmonisation
Standardization
Localization
Availability (download)
The source of information for this package will be XBRL Europe, Eurofiling and others.

7. XBRL reporting entities handbook
High level/ brief introduction to XBRL
Roll-out guide or reference handbook would help XBRL prepares(reporting entities) in getting to know XBRL
Introduction to XML
Normative reference
How to start with XBRL from the declarer's perspective
Building blocks: XML, XPATH, XSLT, XQuery.
Introduction to XBRL:
Introduction, schemas, linkbases, extensibility, dimensions, formulas and validation.
FAQ and reference documentation.

8. Next steps Look for some external feedback
March to May draft deliveries
18 June Public consultation

9. Thanks for your attention
Questions?
Page 9
CWA2 9