Architecture, Taxonomies and DPM

Report
The European Banking Authority:
Update on XBRL Architecture, Taxonomies and
DPM
16th Eurofiling Workshop
12 December 2012 | Frankfurt am Main
Andreas Weller | Head of IT, EBA
© 2012 | EBA | European Banking Authority
Eurofiling
>The 16th Eurofiling Workshop and what it mean for EBA
2
The year 2012 the year of awareness
>DPM, Taxonomy and XBRL is more as to write a regulation
>The difference are the data points, the full description of the data
points and the technology
> To agree on data points in a European level is a challenge
>The description to make it crystal clear for everybody is a challenge
(DPM) as the content is very complex.
>The technology XBRL is not more a challenge
3
The role of the EBA
Business side:
IT side
Several committees or subgroups
- Scara
- …..
- FINREP
- COREP
to build different parts of the DPM
(datapoints and data points
description,…)
EBA and taskforces ensure
consistency of all groups
- IT of EBA
- XBRL subgroup of ITSB
- project teams from EBA
to build the architecture and the
Taxonomy of FINREP and
COREP.
Eurofiling members give a helping
hand
4
Build Process
DPM process
Reporting
Templates
1
Analysis
Matrix
2
DPM
Database
3
XBRL
Taxonomy
4
Quality
checks
Business representation
of reporting requirements
Dimensional
categorisation of
template data elements
Business experts
DPM representation in a
formal metamodel
Technical format for data
exchange
I T experts
5
Business Process
Who is participating?
>6 working groups and committees
>EBA staff
>IT support
>30 countries
>+/- 50 active contributors
>+/- 200 voting contributors
>In Public consultations: +/- 1000
market participants
What was done in 2012:
>Solid Base for DPM from most of
the groups
>Modeling in the DPM
>+/- 40 rounds to harmonize
>Alignment pre CRDIV
>Basic validation
>Definition of specific features for
the taxonomies
>Basic relation ship regulation
DPM
6
Technical part for COREP and FINREP
DPM:
>Support in executing the Quality
checks in the DPM
>Tune the quality checks for the
DPM
>Build a database Meta-model to
support the complexity of the
DPM (UK FSA and EBA)
Meta-model
(DP formal
model)
De
scri
bes
Data model
Metadata
DPM
Published
in
XBRL Taxonomy
files
7
IT deliverable Architecture document
Architecture document :
Open points:
>Control of validations: assertion sets or preconditions
Closed discussions:
>General topics
>Modelling of primary items
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Modelling of primary items
Option B
AT dimension determines:
>Data type (monetary, date…)
>Period type (instant / duration)
Base dimension determines:
>Sign convention (credit / debit)
Primary items are used to model
the AT dimension.
Around 350 primary items
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XBRL standards and the reporting process
>Modelling of primary items: Decision on Option B
Filer
Consumer
Table Spec
Staging
DB
Instance
document
ETL
Validation
XBRL 2.1
XDT
XBRL Formulae
Analysis
DB
Instance
document
Submission
/ reception
XBRL
API
TF
Validation
ETL
Query &
report
XBRL 2.1
XDT
XBRL Formulae
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XBRL standards and the reporting process
>Modelling of primary items: Decision on Option B
Filer
Consumer
Table Spec
Staging
DB
Instance
document
ETL
Validation
XBRL 2.1
XDT
XBRL Formulae
Analysis
DB
Instance
document
Submission
/ reception
XBRL
API B
Option
TF
Validation
XBRL 2.1
XDT
XBRL Formulae
ETL
Query &
report
Option C
11
Transformation from Option B to C
Period type
Option C
Option B
Data type
Member number
mi125
Primary item
mi
Primary item
x125
Dimension AT
12
Control of validations: assertion sets
Instance
document
table A
reported?
Perform validation
Taxonomy
Validate Set A ?
Assertion Set (table A)
Yes
Results of assertion A.1
Assertion A.1
Results of assertion A.2
Assertion A.2
Results of assertion A.3
Assertion A.3
Validate Set B ?
table B
reported?
No
Assertion Set (table B)
Assertion B.1
Assertion B.2
Application layer
XBRL Processor
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Control of validations: preconditions
Instance
document
table A
reported?
table B
reported?
Perform validation
Result of assertion A.1
Result of assertion A.2
Result of assertion A.3
Taxonomy
Assertion A.1
Precondition
(table A reported?)
Assertion A.2
Assertion A.3
Assertion B.1
Precondition
(table B reported?)
Assertion B.1
Application layer
XBRL Processor
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IT deliverables: Quality Handbook
 This document summarizes the European Banking Authority (EBA) Due Process
Handbook for the EBA Taxonomy Review.
 In order to achieve the necessary level of quality, a substantial effort has been
devoted to reviewing and defining a proper due process. The due process of the
EBA for reviewing the EBA Data Point Model (DPM) based taxonomies is a
formal approach to insure delivery of a set of high quality XBRL taxonomies.
 The taxonomies developed by the EBA Taxonomy Team are the XBRL
representations of the DPMs published as a part of the Implementing Technical
Standards (ITSs). The taxonomies are developed by the EBA Taxonomy Team
according to the DPMs approved by EBA business experts.
 This document focuses primarily on the quality assurance activities of the
Taxonomy Review Group and their interaction with other groups.
 The objective of the taxonomy review is specifically to review the developed
taxonomies for syntactical compliance to the XBRL standard and semantical
compliance against the DPM as defined by the EBA as well as to track of noncompliance and follow-up.
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Quality Review: The stages of the due process
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Beta Release Taxonomy FINREP
What is the Beta Release of FINREP?:
+/- 95 % business content of future FINREP
+/- 98% of the Taxonomy of the future architecture
What can you do with it?:
Check your systems if you are able to process
Check the performance of your systems
Come up with creative ideas for your customer how to fill in
Use it for demos with your customer
Feel free to inform us, when your system is compatible to the
Beta Taxonomy
Feel free to inform us about any non compatibilty to the XBRL
Standard
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Beta Release Taxonomy FINREP
What can you not do with it?:
The business content is not finalised, do not start to hardcode on
the base of this Taxonomy when you are a system integrator.
Do not analyse the content of the data points.
Do not make a gap analysis with the Beta Taxonomy on your
business data. Use the DPM, the first final release for FINREP and
COREP will be a DPM
Get test data with the Beta Release
Take an assumption on the open point in the architecture
document
See the Beta Taxonomy in isolation
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Beta Release Taxonomy FINREP
You can find it from the 12/12/12 on www.eurofiling.info with some
supporting documents.
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Contact information
Andreas Weller
Head of IT
[email protected]
European Banking Authority
Floor 18 | Tower 42 | 25 Old Broad Street
London EC2N 1HQ | United Kingdom
t +44 (0)20 7933 9900
f +44 (0)20 7382 1771
[email protected]
www.eba.europa.eu
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