CEN-WS XBRL.ppt

1、12 December 2012Emile Bartol, CSSF LU,CEN/WS XBRL,CWA2,Page 1,CWA2: “Metadata container” to wrap a submitted XBRL instance document and compliance test,Objectives of CWA2,Dual objective of CWA2: standardizeThe way of submitting instances, a container with standardized Encryption Digital signature Co

2、mpression The way of transmitting the usual metadata that determine the context of an xbrl reporting instance the sender of the document contact details date and time of submission ,Page 2,CWA2,Workflow,1. Submission container2. Feedback container,CWA2,Page 3,Container structure,Compression / packag

3、ing: zip Signature: XAdES-EPESEncryption: XML Encryption,CWA2,Page 4,Container structure,No standard naming convention applies to the files (neither to the container nor to the XBRL instances in the container)Multiple compression packages per security envelope (encryption, signature) are allowed (e.

4、g. for a consolidated reporting for several entities of a group that requires cross-verification),CWA2,Page 5,Submission container,Multiple XBRL instance documents packed with one xml header fileHeader is the only file with a naming convention: “header.xml”; it is located on top-level of the compres

5、sion packageHeader lists xbrl instances contained in the containerInstances should always have extension .xbrlUse of folders is optional; in case they are used, all references (in header to XBRL instances; in XBRL instances to taxonomy files) must respect them.Folder names used here (“Instances”, “T

6、axonomy”) are given as examplesTaxonomy files are optional (they are normally unnecessary and would only be used in case taxonomy extensions by the reporter became allowed in Europe)Authorities may define “their” naming convention (files, folders),CWA2,Page 6,Feedback container,One XML feedback file

7、 per XBRL instance in the original submission containerFeedback files will be generated systematically, even if no errors at validation time occurred (also positive acknowledge)The XML schema for the feedback files will contain a hash code for the original file guaranteeing non-repudiation of the su

8、bmitted XBRL instancesThe feedback file will have the same name as the original instance it refers to (but with extension .xml instead of the original .xbrl)Folder name used here (“Feedback”) is given as an example,CWA2,Page 7,Industry standard .zip compression http:/ Minimum 2.0 version No maximum

9、defined by standard, but potentially defined by receiving authority,Page 8,CWA2,Compression,Compliant with European Directive 1999/93/EC Built on XML digital signature (W3C). The most flexible signature supported by the directive Allows the addition of one (or more) compression package(s) to a conta

10、iner Must contain the signers digital X.503 v3 certificate. Long terms validation is not needed, as signature will be validated in a limited time-frame. Produces an XML output,Page 9,CWA2,Signature: XADES-EPES,Standard W3C XML encryption http:/www.w3.org/TR/xmlenc-core/,Page 10,CWA2,W3C XML encrypti

11、on,Header approaches,Decisions of the F2F end october in Madrid: Header will be a separate XML instance No integration with XBRL (no extension of or integration with any XBRL taxonomy) One header for multiple XBRL instances Support of initial & subsequent update submissions (corrections)Direct impor

12、t of the core business vocabulary into the draft header taxonomy,CWA2,Page 11,Header Orientations,Types of header fields,CWA2,Page 12,Initial & update submissions,Support of initial & subsequent update submissions (corrections)Flag in header toggles between initial and update containers“An authority

13、 allowing the sending of update containers is required to provide the necessary mechanisms to ensure that in spite of the possibility of the failure of content-related validations on the update container itself, the combination of the latest initial container with all subsequent update containers gu

14、arantees the full respect of all content-related validations as defined in the taxonomies and an adequate error handling.”,CWA2,Page 13,Evolutions foreseen,XML Schema for treating errors on the reception of containersDimensional Xbrl version of header using only the model of Core Business Vocabularies?Containers containing containers?,CWA2,Page 14,Thanks for your attention,Page 15,Comments or questions?,emile.bartolecssf.lu,CWA2,