C-EBS Workshop, Wien, 20 November 2009 Eric JARRY The SURFI taxonomy Secrétariat général de la Commission bancaire SIGD Classification: PUBLIC.

C-EBS Workshop, Wien, 20 November 2009

Eric JARRY

The SURFI taxonomy

Secrétariat général de la Commission bancaireSIGD

Classification: PUBLIC

2

Banque de France – Secrétariat général de la Commission bancaire Wien, 20 November 2009

SURFI taxonomyBanque de France – Banking commission

Contents

1. The SURFI project

2. The SURFI taxonomy• Generation• Dimensional aspects• Assertions• Structure

3



SURFI project

• COFINREP project : current XBRL filing for COREP and FINREP

• SURFI: Système Unifié de Rapportage FINancierUnified System for Financial Reporting

• Launched in June 2007, first filings in July 2010

• Application to handle

• COREP and FINREP taxonomies (french and others)

• Main SURFI taxonomy

• Anti-laundering information taxonomy

• Cartography taxonomy

• Other taxonomies… (incl. foreign COREP and FINREP)

5



SURFI taxonomy

• ~CEBS type taxonomy

• >5000 primary items

• Dimensional: 23 dimensions (of which 6 typed)

• Existence of ~80 templates (views) containing all data points

• Two types of primary items

• Accounts organized in a hierarchy (French GAAP “Accounting main tree")

• Other primary items (defined in a template, may be used in other templates)

• Use of formulae (assertions)

• > 84 000 possible facts ("skeleton instance")

• Long tag names

• Use of codes (primary items, dimensions, dimension values)

• Short, easy to memorize (short term?) and communicate

• Generated

6



SURFI taxonomy – annotated template

Dimension value(label, alias or

code)

Dimension (code)

Abstract primary items

(label or alias)

Primary items(label or alias)

Pop-up windowshowing PI + Dimcombinaison(s)

7



Annotatedtemplates

Globalelements

file

Templateprocessing

Annotation(codes +coulors)

A S S U R A N C E S

A S S U R A N C E S

Transposition

file

Dimensionsfile

Hypercubesfile

Modification of labels / default characteristics

& ValidationLOG

Corrections

Updates

A S S U R A N C E S

A S S U R A N C E S

DimensionsTaxonomies

d-

Configuration

SURFI – generation of template taxonomy (1/2)

][

8



Transpositionfile

processing

Corrections

A S S U R A N C E S

A S S U R A N C E S

LOG

Configuration

TemplatesTaxonomies

t-, p-

[ ]

SURFI – generation of template taxonomy (2/2)

Annotatedtemplates

Transpositionfile

Globalelements

file

9



SURFI taxonomy - principles

• The dimensions are defined in an Excel File (names can be aliased)

• Default values are configured for each account class and each template

• Arborescence (sub-)taxonomies are generated (1 / class)

• Each template corresponds to a (sub-)taxonomy

• A global elements Excel sheet is updated

• New elements are created with default characteristics and template label / name ; the have to be validated (appearing in red)

• Each element has to be checked, modified, if needed, and validated

• An Excel « transposition folder » is generated from the annotated template

• Elements tab (hierarchy)

• Elements to be validated appear in red

• Hypercubes tab (association of generated hypercubes to primary items)

• An aliases sheet allows to change the names

• Each template taxonomy is generated from its "transposition folder"

• Template and cross-template assertions are generated (generic or via expressions)

10



SURFI taxonomy – transposition file - elements

11



SURFI taxonomy – transposition file - hypercubes

12



SURFI taxonomy - dimensions

• Inclusion (all) hypercubes are closed (to limit dimensions to those expected) no way to add other hypercubes for extra breakdowns

need to split tables in "sections", linked to an inclusion hypercube

S1

S2

Note: these sections are different from those of the COREP and FINREP taxonomies

13



SURFI taxonomy - hypercubes

• One ELR per hypercube (different from the section ELR)

• Hypercube are not reused (change because of low level of reuse)

• Flat dimensions domain members

Fujitsu XWand

14



Filing indicators and assertions

• A credit institution must file:– several templates at several moments; and / or– the same template at several moments, depending on one or more

dimensione.g.: Balance sheet for "France" at T0 + 10 days

Balance sheet for "Other countries” at T0 + 25 days

• Each template is associated to one or more filing indicators(template + set of zero, one or more dimension values)

• Assertions are dependant of the presence of one or more filing indicators(precondition)

Note: Filing indicator set to xsi:nil means that the remittance for the template is cancelled

15



F1: PIA – Primary Item Aggregation

F1

2

Hierarchy

Check pattern – primary item aggregation

F1

F1

16



• Tree walk of hierarchies in a calculation linkbases using a custom "total-details" arc role in: f-stt-YYYY-MM-DD-calculation.xml

PIA

Primary items aggregation checks –hierarchy

• Currently, specific solution• Work in progress in the XBRL International Formula group

Fujitsu XWand

18



… … … ……

2

F2: OWC - Of-Which Checks

of which (dont)

Check pattern – of which

>= >= >= >=F2

>=

19



• Tree walk of hierarchies in a calculation linkbases using a custom "including-included" arc role in: f-stt-YYYY-MM-DD-inclusion.xml

PIA

OWC

Of-which checks

Fujitsu XWand

21



F3: DIA – Dimension Item Aggregation

F3

Check pattern – dimensional aggregation

aggregation

aggregation

F3

…… … …

22



• Uses the XPath "descendant" axis of the dimension taxonomy (dimension definition) (defined in the dimensional taxonomies – and the dimension file dimension.xls)

Dimensional aggregation checks

Total

Contributingfactors

Descendants

Fujitsu XWand

24



Dimensional aggregation checks – XBRL assertion expression

Detail Dimension Filter

Isolation Dimension Filters

Details

Total

Concept FiltersFiling Indicators

MessagesAssertion

xlink:type: arcxlink:arcrole:…//variable-setname: vDetails(order: nnn)

xlink:from

variable:arc

xlink:to

%1

%1Detail

xlink:type: arcxlink:arcrole:…//variable-setname: vDetails(order: nnn)

xlink:from

variable:arc

xlink:to

%1

%1Detail

xlink:type: resourcebindAsSequence: true

variable:factVariable

xlink:label: %1Detail

xlink:type: resourcebindAsSequence: true


xlink:label: %1Detail

id:implicitFiltering: trueaspectModel: dimensionaltest:abs(vTotal – sum(vDetails))

lt vThreshold

xlink:label:

va:valueAssertion

%1 : {table} {dim}Agg

%1id:implicitFiltering: trueaspectModel: dimensionaltest:abs(vTotal – sum(vDetails))

lt vThreshold

xlink:label:

va:valueAssertion

id:implicitFiltering: trueaspectModel: dimensionaltest:abs(vTotal – sum(vDetails))

lt vThreshold

xlink:label:

va:valueAssertion


%1

xlink:type: arcxlink:arcrole:…//element-labelorder: nnn

xlink:from

generic:arc

xlink:to

%1

%1Message


xlink:from

generic:arc

xlink:to


xlink:from

generic:arc

xlink:to

%1

%1Message

xlink:type: resourcexml:lang: frxlink:role: …/label/satisfied

xlink:label:

label:label

%1Message


xlink:label:

label:label


xlink:label:

label:label

%1Message

xlink:type: resourcexml:lang: frxlink:role: …/label/notSatisfied

xlink:label:

label:label

%1Message


xlink:label:

label:label


xlink:label:

label:label

%1Message

xlink:type: arcxlink:arcrole:…//variable-set-preconditionorder: nnn

xlink:from

generic:arc

xlink:to

%1

%1PreCond


xlink:from

generic:arc

xlink:to

%1

%1PreCond

xlink:type: resource

test: //…IndicateurDeRemise..=‘OUI’

xlink:label:

variable:precondition



xlink:label:


%1PreCond

xlink:type: arcxlink:arcrole:…//variable-setname: vThreshold(order: nnn)????

xlink:from

variable:arc

xlink:to

%1

Threshold

xlink:type: arcxlink:arcrole:…//variable-setname: vThreshold(order: nnn)????

xlink:from

variable:arc

xlink:to

%1

Threshold

xlink:type: resourcebindAsSequence: false

select: …

xlink:label:

variable:generalVariable


select: …

xlink:label:

variable:generalVariable

Threshold

xlink:type: resourcecf:concept:

cf:qname: XXX

cf:conceptName

xlink:to %1ConcFilter


cf:qname: XXX

cf:conceptName


xlink:type: resourcedf:dimension

df:qnamedf:member

df:qname

df:explicitDimension

xlink:to %1DetailDimFilter


df:qnamedf:member

df:qname



xlink:type: arcxlink:arcrole:…//variable-filtercomplement: falsecover: trueorder: nnn

xlink:from

variable:variableFilterArc

xlink:to

%1Total

%1DetailDimFilter


xlink:from


xlink:to

%1Total

%1DetailDimFilter

xlink:type: arcxlink:arcrole:…//variable-setname: vTotal(order: nnn)

xlink:from

variable:arc

xlink:to

%1

%1Total

xlink:type: arcxlink:arcrole:…//variable-setname: vTotal(order: nnn)

xlink:from

variable:arc

xlink:to

%1

%1Total



xlink:label: %1Total




xlink:type: resourcedf:dimensiondf:member


xlink:to %1TotalDimFilter





xlink:from



%1Detail


xlink:from



%1Detail


xlink:from


xlink:to

%1Total

%1TotalDimFilter


xlink:from


xlink:to

%1Total

%1TotalDimFilter


xlink:from


xlink:to %1DetailConcFilter

%1Detail


xlink:from



%1Detail

xlink:type: arcxlink:arcrole:…//variable-filtercomplement: falsecover: falseorder: nnn

xlink:from


xlink:to %1IsolationlDimFilter

%1Detail


xlink:from



%1Detail


xlink:from


xlink:to

%1Total

%1IsolationlDimFilter


xlink:from


xlink:to

%1Total

%1IsolationlDimFilter


df:qnamedf:member…

df:qname





df:qname





df:qname





df:qname



D_0001D_0010

D_0008 D_0009

D_0005D_0006

D_0000D_0007

D_0011

D_0012

D_0013

D_0014 D_0015

D_0016

D_0017

D_0018

D_0019

D_0021

D_0020

I_0022D_0023

D_0024I_0022

BdF 2009-10-29

Tolerance Margin

Total Dimension Filter

25



F1: PIA – Primary Item Aggregation – agrégation hiérarchique item primaireF2: OWC - Of-Which Checks – vérification des « dont »F3 & F4: DIA – Dimension Item Aggregation – agrégation dimensionnelleSCC: Specified Condition Checks (contrôles spécifiés)FIP: Filing Indicator Presence Check

>= >= >= >=

… … … ……

F3

F1

F1

F1

F2

F4

2

Types of checks - patterns

26



Specified checks (SCC)

• Using codes• Restrictions

– [Dimensional restrictions: set of dimension values => combinations] – [Precondition[s]: set of conditions]

• Condition– Value assertion– Factors

• Template (for documentation)

• Primary item

• [Dimensional characteristics: set of dimension values]

27



Example:


28




Example, with a precondition:

30



SCC checks –XBRL assertion expression

xlink:type: arcxlink:arcrole:…//variable-set-precondition(order: nnn)

xlink:from

variable:arc

xlink:to

id:implicitFiltering: trueaspectModel: dimensionaltest:{generated}

xlink:label:

va:valueAssertion


%1id:implicitFiltering: trueaspectModel: dimensionaltest:{generated}

xlink:label:

va:valueAssertion


xlink:label:

va:valueAssertion


%1


xlink:from

generic:arc

xlink:to

%1

%1Message


xlink:from

generic:arc

xlink:to


xlink:from

generic:arc

xlink:to

%1

%1Message


xlink:label:

label:label

%1Message


xlink:label:

label:label


xlink:label:

label:label

%1Message


xlink:label:

label:label

%1Message


xlink:label:

label:label


xlink:label:

label:label

%1Message


xlink:from

generic:arc

xlink:to

%1

%1PreCond


xlink:from

generic:arc

xlink:to

%1

%1PreCond



xlink:label:




xlink:label:


%1PreCond


cf:qname: XXX

cf:conceptName



cf:qname: XXX

cf:conceptName


xlink:type: arcxlink:arcrole:…//variable-setname: xxxx(order: nnn)

xlink:from

variable:arc

xlink:to

%1

%1Total














xlink:from



%1Detail


xlink:from



%1Detail


xlink:from



%1Detail


xlink:from



%1Detail


xlink:from



%1Detail


xlink:from



%1Detail



df:qname





df:qname



S_0002S_0008

S_0006 S_0007

S_0003S_0004

S_0012

S_0021

S_0010S_0015

S_0013

S_0009S_0016


xlink:label:


%1 S_0020

Assertion Messages

Filing Indicators

Concept Variables

Preconditions

Concept Filters

Concept Dimension Filters

Isolation Dimension Filters

S_0011

S_0014

BdF 2009-10-29

31



Assertions documentation

• Each assertion is associated:– a label + extra information to identify the occurrence:

• context (for dimensional characteristics)

• concept name (if available)

– a code

32



Generic messages• Currently, specific solution• Work in progress in the XBRL International Formula group

Escaped XML element

UBmatrix XPE

35



• All linkbases related to templates are referenced from the template schema t-stt-YYYY-MM-DD.xsd (template)

Template taxonomy structure

• The "Template" taxonomy contains:– definition of hypercubes

(concepts, labels and contents)– presentation hierarchies– calculation hierarchies (not standard

calculation linkbase)– assertions

• The "primary" taxonomy contains:– definitions of concepts if any;– labels of the defined concepts, if any;– references of the defined concepts, if any,

if any.Fujitsu XWand

39



Thank you.

Any questions, or remarks?

C-EBS Workshop, Wien, 20 November 2009 Eric JARRY The SURFI taxonomy Secrétariat général de la Commission bancaire SIGD Classification: PUBLIC.

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