CEN/WS XBRL

20 February 2013

Ignacio Boixo

CEN/WS XBRL

CWA2

CWA2: Hot topics of interest in 2nd level reporting

Hot topics of interest in 2nd level reporting

Workflow on 2nd level reportingProof of concept e-mail validationCore Business VocabularyLegal Entity IdentifierAny other Business?

Requirement: example workflow

Submission container

Declarer

header.xmlnationalinstance1.xbrlnationalinstance2.xbrl

Signature (and encryption) via National

regulator public certificate

Signature (and encryption) using

European regulator public certificate

Subcontainer

Subcontainer

National Supervision

Authority

European Supervision

Authority

Signature 1 (contributor 1 - private key)

Encryption (public key of the first addressee)

Zip

HeaderInstance 1, Instance 2, …, Instance n

…


Zip



Authority

Alternative A: Signature encapsulated

Signature 3 (contributor 3 key)

Zip


Signature/ Encryption (addressee

certificate) & transfer

Other Authority:e.g. EBA

Other Authority:

BIS / ESRB / Banking Union / …

transfer

Encryption (public key 2nd addressee)


Encryption (public key of the first addressee)

Zip

HeaderInstance 1Instance 2 ...Instance n

SignedSubContainers XadesSignedSubcontainer.xml

• signed with contributor 2 private key

• Inside, zip file with a new Header, Instance 1, Instance 2, …, Instance n.

FullSubContainers EncryptedSubcontainer.xml

• public key 2nd addressee• signed with contributor 3

private key• Inside the signed, zip file with

a new Header, Instance 1, Instance 2, …, Instance n.


Authority

Alternative Z: Zip-encapsulated

Encryption (next addressee) & transfer

Other Authority:e.g. EBA

Other Authority:

BIS / ESRB / Banking Union / …

Transferonly

CharacteristicsAlternatives are functionally equivalent: both provide

Xades-signed sub-containers for trusting authorities Fully encrypted subcontainers for non-trusting authorities

Both alternatives can deliver as a result a set of files using a generic decomposition tool

For Alternative 1, the result file set will be a flat set of files having their original filenamesFor Alternative 2, the result file set will be a hierarchical set of files (in accordance with the folder hierarchy defined in the .zip container, both folders and files having their original name)

Problem : How shall the NSA identify the final recipients of the subpackages (EBA, Banking union, etc)?

For Alternative 1, the addressee of the subcontainer has to be identified using a non-standard xml tag (requiring thus an intermediate xml schema which is not standard?) For Alternative 2, a file naming convention would be required in the instructions of the NSA to identify the addressee of the subpackage

Proof of concept e-mail validation

Anonymous EurofilingTestValidator (Arelle)

Signature (XADES-EPES)

Encryption (XML Encryption)

Zip

Instance-1 … Instance-n

Package & Compress (zip)

Signature (XADES-EPES)

Feedback instance1.xml instance2.xml … instancen.xml

Encryption (XML Encryption)

http://joinup.ec.europa.eu/asset/core_business/description

TABLE 1. Legal Entity-NamesTABLE 2. Legal Entity-IdentifierTABLE 3. Legal Entity-CodeTABLE 4. Person-NamesTABLE 5. Person-IdentifierTABLE 6. Person-LocationTABLE 7. Legal Entity-AddressTABLE 8. Location-AddressTABLE 9. Location-GeometryTABLE 10. Location-Geometry (alternative representation)In yellow, the primary key of the table, usually an unique value, not to be repeated (see notes on Tables 1, 4 and 6).

TABLE 1. Legal Entity-Names

Typed Dimension

Primary Item

Legal name Alternative name

Note: Legal name as primary key would be duplicated is several alternative names exist. This is NOT an issue in XBRL. In RDBMS, both jointly are the primary key.

TABLE 2. Legal Entity-Identification

Legal Entity - IdentifierPrimary

ItemPrimary

ItemTyped

DimensionTyped

DimensionPrimary

ItemPrimary

ItemLegal name Issuing

authority (name)

Issuing authority URI

Identifier Identifier type

Date of issue

TABLE 3. Legal Entity-Code

Company activity Company Status Company typeTyped

DimensionPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemLegal name Content List List agency List version Content List List agency List version Content List List agency List version

TABLE 4. Person-NamesResidency citizenship

Typed Dimension

Primary Item

Primary Item

Primary Item

Primary Item

Primary Item

Primary Item

Primary Item

Primary Item

Primary Item

Primary Item

Primary Item

Primary Item

Full name Family name

Given name

Patronymic name

Alternative name

Gender (closed list)

Birth Name Date of birth

Date of death

name id: URI name id: URI

TABLE 5. Person-Identifier

Legal Entity - IdentifierPrimary

ItemPrimary

ItemTyped

DimensionTyped

DimensionPrimary

ItemPrimary

ItemFull name Issuing

authority (name)

Issuing authority URI

Identifier Identifier type

Date of issue

TABLE 6. Person-Location

Country of birth Place of birth Country of death Place of deathTyped

DimensionPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemFull name Geographic

nameGeographic identifier: URI

Geographic name

Geographic identifier: URI

Geographic name


Geographic name


Note: Full name (i.e. "John Smith") is prone to be duplicated. This is an inherent issue of the Core Person Vocabulary. Disambiguation to be solved (hopefully) by adding something (to be investigated) to the Full name.

TABLE 7. Legal Entity-AddressTyped

DimensionPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemPrimary

ItemLegal name Full address PO Box Thoroughfar

eLocator designator

Locator name

Address area

Post name Admin Unit L1

Admin Unit L2

Post Code Address ID

TABLE 8. Location-Address

Typed Dimension

Primary Item

Primary Item

Primary Item

Primary Item

Primary Item

Primary Item

Primary Item

Primary Item

Primary Item

Primary Item

Primary Item

Geographic identifier

Full address PO Box Thoroughfare

Locator designator

Locator name

Address area

Post name Admin Unit L1

Admin Unit L2

Post code Address ID

TABLE 9. Location-Geometry TABLE 10. Location-Geometry (alternative representation)Typed

Dimension Primary Item Primary Item Primary Item Primary ItemTyped

Dimension Primary Item Primary Item Primary ItemGeographic identifier

WKT Lat Long XML geometry

Geographic identifier

Coordinates CRS Geometry type

Legal Entity Identifier and mapping to Core Business Vocabulary

Legal Entity Identifier

http://www.dtcc.com/downloads/news/CiCi_Report.pdf

Thanks for your attention

Comments or questions?

[email protected] (as back up of [email protected])

CEN/WS XBRL

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