Mariette LokinFebruary 2009

Experiences and lessons learned

Index

ObjectsApproachExperiencesLessons learnedBeyond NTP

Objects

Reducing Administrative BurdensAnnual accounts, Ministry of Justice (Civil Code)Using XBRL-FR

Approach

Co-operation with Ministry of Finance

Sharing advantages: tax and statisticsBuilding a taxonomyDeveloping a process infrastructureCreating preconditions, not obligations

Starting point

Tax office

Regulatory bodies

Chamber of commerce

Statistics

Bank

request

request

request

request

request

Company

Request

Monitoring bodies

Auditor

Tax advisor

Software supplier 1

Software supplier 2

Desired situation

Tax office

Chamber of Commerce

Statistics

Statistics

Tax

Annual accounts

Taxonomy

Taxonomy

TaxonomyBusiness

IntermediaryEntrepreneur

Computer

FinancieelSysteem

TaxonomyR1R2R3

SOA

Intermediary

Service Bus

Proces Server

ServicesEnterprise

Ch. of Comm

Tax

Stats

Aanlever service

IntegrityCheck

Authentication

Delivery service

Bezorg service

Return info service

Verification

Status infoservice

Validation Service

Autorisation

Externe services

Experiences

NormalisationHarmonisationOptimization of the reporting chainMultiple regulatory reportingAn authorized taxonomyRestoring the link between legislation and administration

Experiences

Common understanding, individual interests

AgenciesMarket (intermediaries, software vendors)Representative bodies

Creating momentum, recognizing different agenda’sNeed for moderation: covenant between government and market

Lessons learnedSemantic interoperability starts in legislationLegitimacy is undisputed, but success is dependant of adoption by agencies and market

Support the reporting and compliance process of a business: it’s not just another ‘export-format’.Actual fulfilment of preconditions: market- and agency-sufficient, in time, protecting investmentsCreate a critical mass by supporting early adopters

You can only eat an elephant bite by bite

Beyond NTP

Substantial change in reporting chainsMarket: dis-intermediation, shift from commodity to value added services, role in supervision (horizontal monitoring)Agencies: multiple regulatory monitoring

Applying the concept of standardization in data and processes in other chains: Standard Business ReportingFrom reducing admin burdens to ensuring legislative quality

Beyond NTP II

Taxonomy management is crucial

Moderator

Annual accounting(Civil Code)

Directives of the Counsel for annual accounting

Statistics

Tax legislation

Beyond NTP III

Towards generic metadata in legislation

XML-based drafting: guarding harmonization in the processPlanning and control in view of versioningAutomatic consolidationFacilitating the building of taxonomies

LEGIS programme

http://www.xbrl-ntp.nl/englishhttp://www.sbrconference.nl/en/