SAP® Disclosure Management 10.1 Starter Kitsapidp/012002523100005170992015E/… · SAP®...

SAP® Disclosure Management 10.1 Starter Kit

Configuration Overview

SAP® Disclosure Management 10.1 Starter Kit Configuration Overview

2

Copyright © 2015 SAP SE or an SAP affiliate company. All rights reserved. No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP SE or an SAP affiliate company. The information contained herein may be changed without prior notice. Some software products marketed by SAP SE and its distributors contain proprietary software components of other software vendors. National product specifications may vary. These materials are provided by SAP SE or an SAP affiliate company for informational purposes only, without representation or warranty of any kind, and SAP or its affiliated companies shall not be liable for errors or omissions with respect to the materials. The only warranties for SAP or SAP affiliate company products and services are those that are set forth in the express warranty statements accompanying such products and services, if any. Nothing herein should be construed as constituting an additional warranty. SAP and other SAP products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP SE (or an SAP affiliate company) in Germany and other countries. All other product and service names mentioned are the trademarks of their respective companies. Please see http://www.sap.com/corporate-en/legal/copyright/index.epx for additional trademark information and notices.

2015-03-30

Legal Disclaimer

No part of this starter kit may be reproduced or transmitted in any form or for any purpose without the express permission of SAP SE. The information contained herein may be changed without prior notice.

Some software products marketed by SAP SE and its distributors contain proprietary software components of other software vendors.

The information in this starter kit is proprietary to SAP. No part of this starter kit’s content may be reproduced, copied, or transmitted in any form or for any purpose without the express prior permission of SAP SE. This starter kit is not subject to your license agreement or any other agreement with SAP. This starter kit contains only intended content, and pre-customized elements of the SAP® product and is not intended to be binding upon SAP to any particular course of business, product strategy, and/or development. Please note that this starter kit is subject to change and may be changed by SAP at any time without notice. SAP assumes no responsibility for errors or omissions in this starter kit. SAP does not warrant the accuracy or completeness of the information, text, pre-configured elements, or other items contained within this starter kit.

SAP DOES NOT PROVIDE LEGAL, FINANCIAL OR ACCOUNTING ADVICE OR SERVICES. SAP WILL NOT BE RESPONSIBLE FOR ANY NONCOMPLIANCE OR ADVERSE RESULTS AS A RESULT OF YOUR USE OR RELIANCE ON THE STARTER KIT. THIS STARTER KIT IS PROVIDED WITHOUT A WARRANTY OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT. SAP SHALL HAVE NO LIABILITY FOR DAMAGES OF ANY KIND INCLUDING WITHOUT LIMITATION DIRECT, SPECIAL, INDIRECT, OR CONSEQUENTIAL DAMAGES THAT MAY RESULT FROM THE USE OF THIS STARTER KIT. THIS LIMITATION SHALL NOT APPLY IN CASES OF INTENT OR GROSS NEGLIGENCE.

The statutory liability for personal injury and defective products (under German law) is not affected. SAP has no control over the use of pre-customized elements contained in this starter kit and does not endorse your use of the starter kit nor provide any warranty whatsoever relating to third-party use of the starter kit.

http://www.sap.com/corporate-en/legal/copyright/index.epx

http://www.sap.com/corporate-en/legal/copyright/index.epx


3

CONTENTS

FOREWORD ..................................................................................................................................................... 4

CONFIGURATION SUMMARY ......................................................................................................................... 5

Sample Periods ................................................................................................................................................. 5

Data Flow Overview ........................................................................................................................................... 6

DATA REPOSITORY ........................................................................................................................................ 7

Introducing the Data Repository ........................................................................................................................ 7

Populating the Data Repository with Reporting Data ........................................................................................ 7

Roll-up Rounding Adjustments ........................................................................................................................ 10

Data Repository Worksheets ........................................................................................................................... 11

REPORTS AND REGULATORY FORMS ...................................................................................................... 12

Report content ................................................................................................................................................. 12

Report Layout .................................................................................................................................................. 14

Validation Dashboard ...................................................................................................................................... 17

XBRL - TAXONOMIES .................................................................................................................................... 18

Organizing the Taxonomy Files ....................................................................................................................... 18

Locating and operating the taxonomy files ...................................................................................................... 18

Presentation Groups ........................................................................................................................................ 19

Organizing Concepts: Presentation, Calculation, Definition ............................................................................ 19

XBRL - TAGGING ........................................................................................................................................... 22

Concepts, Contexts and Units ......................................................................................................................... 22

Data Cache: Amount Tagging ......................................................................................................................... 22

Forms: Text Block Tagging and Table Tagging .............................................................................................. 23

SAP ROUNDING MANAGEMENT ADD-IN .................................................................................................... 25

CONCLUSION ................................................................................................................................................. 26

APPENDIX ...................................................................................................................................................... 27

Overview of Design Options by Period Sample .............................................................................................. 27

Edgar Filer Manual Rules ................................................................................................................................ 27

Disclosure Management Documentation ......................................................................................................... 27


4

FOREWORD

SAP® Disclosure Management 10.1 Starter Kit delivers business logic for the “last mile of finance”

on top of a collaborative, flexible disclosure solution using both product and business best

practices. This pre-configuration assists you in setting up your application in order to publish

regulatory statements and notes as well as to file the corresponding data in XBRL (eXtensible

Business Reporting Language) format.

One part of the starter kit is based on the U.S. GAAP taxonomy as published on December 18,

2013 by the FASB (Financial Accounting Standards Board), adopted and supported by U.S. SEC

(United States Securities and Exchange Commission) effective June 16th, 2014. The other part of

the starter kit is based on the IFRS taxonomy as published on March 5th, 2014 by the IFRS

Foundation. The starter kit illustrates how SAP Disclosure Management 10.1 allows both U.S.

domestic issuers and Foreign Private Issuers to address U.S. SEC (United States Securities and

Exchange Commission) requirements: regulatory report templates have been designed (Form 10-

K, Form 10-Q, For 20-F) and financial table templates have been pre-tagged in compliance with

the EFM (EDGAR® Filer Manual) rules. SAP® Disclosure Management Starter Kit has been

designed to maximize your time-to-value when used in combination with consolidation systems, in

particular SAP® Financial Consolidation and SAP® Business Planning and Consolidation

applications.

The Configuration Overview document firstly explains the design principles of the starter kit data

repository. Secondly, the report and form samples are described. Then this document presents

how the starter kit addresses XBRL-related requirements. The last chapter is an overview of SAP

Rounding Management, the starter kit component that enables you to automate and monitor

rounding adjustments in your disclosure management application.


5

CONFIGURATION SUMMARY

Sample Periods

Three main sample publication periods have been created in SAP Disclosure Management Starter Kit (SAP DM SK):

IFRS – Yearly U.S.GAAP – Quarterly U.S.GAAP – Yearly

These periods are used to illustrate the various configuration options related to the following topics:

Data provisioning in the data cache Rounding Adjustments Table formatting Handling base and extension taxonomies based on the USGAAP and IFRS standards.

One additional period has been created to store workbooks that would normally be stored on a shared directory: “_Shared Directory”. This technical period mimics such shared network directory. Consequently the entire starter kit configuration is available at the same place, in the starter kit database. This makes the starter kit installation easier and quicker.

The following chart summarizes the starter kit structure and the consequent data flow. The features and configuration options are explained by topic in the rest of the present document.


6

Data Flow Overview

The starter kit data flow is summarized in the chart below:

SAP Disclosure Management

Document Management

Data Repository and XBRL Settings

_Shared Directory

IFRS - Yearly

External Data Sources

Output Formats

IFRS Taxonomy

Signing Scaling Rounding Adjusting

Datalink Extraction formula / Report Bundle Output

Financial Statements Financial

Consolidation

Source file.xlsx

XBRL Instance

Form 20-F

Annual Report

USGAAP Quarterly Financial

Statements

Form 10-Q

Quarterly Report

USGAAP Yearly Financial

Statements

Form 10-K

Annual Report

USGAAP Taxonomy

USGAAP Taxonomy

XBRL Instance

XBRL Instance


7

DATA REPOSITORY

Introducing the Data Repository

SAP Disclosure Management Starter Kit includes a Microsoft Excel-based data repository, also referred to as data cache, which is the cornerstone of your disclosure management application. It is organized in a way that allows you to clearly define and identify the source data in the reporting application. It also highlights how this data is prepared and linked to the financial report. The data repository can be easily adapted to meet your specific filing requirements, for example by inserting new rows and columns, copying existing cells, copying formulas to extract or control the data or applying one of the starter kit pre-defined cell format.

Populating the Data Repository with Reporting Data

Possible Configuration Options

Report Bundles (“Push”)

This option is specific to SAP Financial Consolidation (at the date of writing). It is based on the SAP Financial Consolidation Report Bundle feature. As part of the Report Bundle Task configuration it is possible to specify that the target is either a printer or a SAP Disclosure Management application. When choosing the latter option, the raw data retrieved in the SAP Financial Consolidation reports that are included in the Report Bundle are transferred to worksheets of the SAP Disclosure Management (SAP DM) data repository during the execution of the Report Bundle task triggered in SAP Financial Consolidation. This principle is also referred to as the “Push” mechanism since reporting data is pushed from SAP Financial Consolidation into SAP Disclosure Management.

Retrieval Formulas or Dimensional Report (“Pull”)

The data repository is populated by directly extracting the reporting data from the source reporting system. To do so, the Microsoft Excel-based data retrieval methods for the underlying reporting application are leveraged: cell-based formulas or dimensional report definition. For example, SAP® Financial Consolidation data is extracted directly into the data repository by using the GetCtData() cell-based formula of the SAP Financial Consolidation add-in for Microsoft Excel (CtExcelLinks.xll). As opposed to the Report Bundle option, the reporting data is pulled out of the reporting application into the data cache by triggering the data refresh feature of the reporting add-in for Excel when operating the SAP Disclosure Management data cache workbook.

File-To-Cache Datalink (“Pull”)

The data repository is populated from external Excel-based reports published from or designed for the underlying reporting application. For example, financial reports designed for SAP® Business Planning and Consolidation application via the SAP® EPM add-in for Microsoft Excel can be manually or automatically refreshed and stored in a Microsoft Windows file directory. They can then be used as data source for populating the SAP Disclosure Management data repository using the SAP DM Datalink feature. As with retrieval formulas, this is a “Pull”-type option given that the refresh process is triggered in SAP DM.


8

Starter Kit Configuration Principles

The three data provisioning options are illustrated in the three periods of SAP Disclosure Management Starter Kit as summarized in the table below:

Reporting period Data Provisioning Option Source of Reporting Data

IFRS - Yearly Report Bundle,

and Formulas

SAP Financial Consolidation, Starter Kit for IFRS

U.S. GAAP Quarterly Datalink External Workbook (“_Shared Directory” period)

U.S. GAAP Yearly Datalink External Workbook (“_Shared Directory” period)

IFRS Yearly Period: mixing Report Bundles and Formulas

The primary financial statements are populated using the Report Bundle option. The worksheets whose name start with “C11” have been automatically created from the Report Bundle task defined in the SAP Financial Consolidation starter kit for IFRS, as explained in the Possible Configuration Options section above.

The final financial statement tables are populated from these “C11-” worksheets by using regular cell formulas and formatted according to the expected result (see Starter Kit Formatting Options on page 15).


9

The note tables are populated using the retrieval formulas of SAP Financial Consolidation Add-In for Microsoft Excel. No intermediate worksheet is required in this case: the GetCtData() function is embedded in the formula that scales and round the consolidation data directly in the final table. Should you have other reporting software, these templates can easily be adapted to the corresponding Microsoft Excel-based data extraction function, if any. For instance, if you use SAP Business Planning and Consolidation as a reporting application, you just have to replace the GetCtData() function with the EPMRetrieveData() function and to adapt the arguments referring to the data source name and application name.

U.S. GAAP Quarterly and U.S. GAAP Yearly: using Datalinks

All the data cache tables are populated via the SAP DM datalink feature. Datalinks have been created in the data cache to fetch data from the various worksheets of the workbook located in the _Shared Directory period. Thus when refreshing the data cache, the worksheets named BD[i] are automatically created and refreshed. As with the Report Bundle option, the cells of financial statements and notes are populated from these worksheets by using cell formulas. However the formatting is independent from the expected result in the report (see Starter Kit Formatting Options on page 15).


10

Roll-up Rounding Adjustments

Financial data from reporting source system is scaled and rounded in the SAP DM data cache. Consequently the total amounts may not match the sum of the respective breakdown after scaling and rounding. A usual reporting requirement is to adjust breakdown items so that total items are consistent with their respective breakdown.

SAP DM SK illustrates how you can handle rounding related adjustments either automatically or manually.

Reporting period Rounding Adjustments

IFRS - Yearly Automatic: SAP Rounding Management Add-In for Microsoft Excel

U.S. GAAP Quarterly Manual

U.S. GAAP Yearly Manual

SAP DM SK includes a Microsoft Excel-based add-in that allows the SAP DM data cache user to automate Roll-Up rounding adjustments: SAP Rounding Management Add-In for Microsoft Excel. The data repository of the IFRS - Yearly sample period illustrates how to use this add-in (see SAP Rounding Management Add-In on page 25).

In the data repository of the U.S. GAAP sample periods, scaled and rounded amounts are adjusted manually to reconcile the totals and breakdowns. Dedicated columns have been created to the left of each financial amount column. Cell containing adjusted amounts are highlighted via conditional formatting.


11

Data Repository Worksheets

Table of Contents

The Table of Contents worksheet (ToC tab) provides you with a summary of the financial statements and notes. The control column retrieves the number of rollup inconsistencies raised by controls defined in the financial tables, notably those due to rounding of scaled amounts.

This summary can therefore be consulted as a control dashboard prior to updating the chapters and creating the XBRL instance.

Settings

In the Setting worksheet, settings related to rounding and to the source reporting data are exposed:

scaling factor, rounding decimals;

dimensional identifiers of the data slice that includes the financial information to be disclosed.

Styles

Microsoft Excel cell styles have been leveraged in order to streamline the cell format depending on the item hierarchical level (leaf, direct total…) or content type (title, control…).

Structure

Worksheets that include the financial statements are based on a common structure that illustrates how you can streamline the data flow between your reporting system and the filing output:

Identifying the reporting data: defining the relevant dimension members and check them via the respective labels,

Defining the data tables in chapters: defining line IDs for dynamic content and layout update,

Controlling rollup data consistency: checking that the amount of each total item matches the sum of the respective breakdown in rows and column.

The worksheets include control columns in which the difference between amounts stored on parent accounts and the sum of amounts stored on the respective child accounts is computed. These visual controls reflect the rollup calculation controls defined in the taxonomy, and therefore allow you to anticipate on possible rollup errors raised by the SAP DM XBRL validation engine.


12

REPORTS AND REGULATORY FORMS

SAP Disclosure Management 10.1 Starter Kit includes corporate report samples (annual and quarterly report) as well as U.S.SEC regulatory form samples (Form 20-F, Form 10-Q, Form 10-K). These reports can be used as starting points for configuring your own report: they leverage most of the SAP Disclosure Management features and illustrate many best practices while remaining simple and generic.

Report content

Report Structure

Corporate Reports

Common financial report structures are available and can be updated according to your disclosure needs. You can directly add new chapters, replace the default cover page and back page with the one your future report, automatically update the content and layout of the pre-defined table of contents via the usual Microsoft Word capabilities in terms of automation and styles.

Alternatively you can also make the most of the SAP Disclosure Management import features and load all the structure of your financial report in one go via a text file.


13

Regulatory Forms

The starter kit includes regulatory report templates (Forms) whose structure is defined by the U.S. Securities and Exchange Commission. When designing your own regulatory reporting in SAP Disclosure Management, you can start from these report templates and import your Microsoft Word files into the existing structure.

Example: Form 20-F Sample Structure

In addition to the form structure, company information pages are included (Document and Entity Information).


14

Content of tables: Briefing Books and Data providers

Data providers are used to fetch the data from the data repository. They correspond to a selection of data in one of the workbooks that make up the data repository, called Briefing Books. SAP Disclosure Management Starter Kit is delivered with a set of predefined data providers which allow you to extract and format the relevant data by table in the various chapters of the report.

Report Layout

Formatting Options

When it comes to formatting tables in report chapters, SAP Disclosure Management offers the three following options.

Excel-To Word formatting

When this option is used, the cell formatting of the Excel data repository is transferred to the Word table. Hence the Excel data repository reflects the final table rendering as displayed in the report.

Word Formatting

With this option, the Word table format is based on one of the table templates designed in a dedicated Microsoft Word file and stored in the SAP DM application (BIPWordTableDef.doc). Each table row is associated with one of the table row styles defined in the table template that is associated with the chapter table.


15

No Template

In this case, the chapter table can be formatted manually. Unlike the two previous options, the format is not inherited from any template.

Starter Kit Formatting Options

SAP Disclosure Management Starter Kit illustrates each of the three formatting options described above by reporting period as summarized in the following table.

Reporting Period Formatting Option

IFRS - Yearly Excel-To-Word Formatting

U.S. GAAP Quarterly Word Template

U.S. GAAP Yearly No Template

Templates

Excel-To-Word

As part of the Excel-based formatting option, the Stylebook worksheet leveraging cell styles has been designed in the data cache of the IFRS period sample. Thus the format of table cells is streamlined across all of the data cache workbooks: you can modify the style properties according to your formatting rules and ensure the format consistency when you enhance the tables with new rows and columns.


16

Table Formatting Templates

Applying normalized formats to tables requires designing and implementing the specific BIPWordTableDef.doc file. Such a file is delivered in the starter kit and configured to be shared by all the document writers. This file includes various formatting templates depending on the table type: financial statement over two periods, financial statement over two periods including the reference to notes, statement of changes in equity and others. The text formats of the different table components are streamlined by leveraging the Microsoft Word styles (headers, labels, amounts….). It is therefore easier to update these formats according to your company’s brand image and to apply the changes throughout your financial report.

Text Styles, Headers and Footers

SAP Disclosure Management Starter Kit also includes templates for text styles, headers and footers, which by default is applied to all chapters when creating the final financial report. These templates showcase many interesting examples and best practices in terms of page layout, such as streamlining the text formats via Microsoft Word styles, differentiating even and odd pages, including the title of the current chapter or section in the page header or page numbers.

As with table formatting template, the template for text styles, headers and footers will be easily updated in accordance with your company’s brand image, notably by replacing the SAP logo, replac ing the default report title and adapting the text styles.


17

Word Table Style

The No Template option allows the chapter editor to define the table formatting manually at table level. The Form 10-K of the USGAAP-Yearly period illustrates how you can also combine this option with Microsoft Word table styles, in that instance in order to apply shading to alternate row as per the U.S. SEC common formatting practice.

Validation Dashboard

The starter kit includes Validation Dashboards configured as specific chapters of the financial reports. They provide you with an overview of the data consistency. Firstly the dashboard shows the number of possible errors raised in the table of contents of the data repository. Secondly it highlights the specific controls you may configure in the report based on the amounts included in the chapter tables.

After final validation, these technical chapters are deactivated to be kept out of the final rendering of the report.


18

XBRL - TAXONOMIES

Organizing the Taxonomy Files

The starter kit includes customizable XBRL extension taxonomies which can be modified to reflect your own filing requirements, notably in terms of company-specific concepts. In this respect, the namespace prefix “comp” has been defined and identifies the taxonomy items that are specific to your group: extended primary concepts and members, labels and links between elements (presentation links, calculation links and definition links).

The taxonomy files are named and organized in compliance with rule 6.3.3 of the EDGAR® Filer Manual (see EFM 6.3.3 in Appendix).

XBRL Document File name*

Schema comp-yyyymmdd.xsd

Calculation Linkbase comp-yyyymmdd_cal.xml

Definition Linkbase comp-yyyymmdd_def.xml

Label Linkbase comp-yyyymmdd_lab.xml

Presentation Linkbase comp-yyyymmdd_pre.xml

*For a company identified with “comp”

According to this EFM rule, for example for 2016 year end, the XBRL instance that you will create with your own data - once substituted to the starter kit’s data - should be named comp-20161231.xml where “comp” stands for your SEC registrant ID. The “comp” default prefix must be changed to the filing prefix of your company both for taxonomy elements and the files’ names. You can do this in the Properties section of Taxonomy Editor & Instance Creator (Interstage XWand Toolkit).

Locating and operating the taxonomy files

The xml taxonomy files are stored in the SAP DM database. Therefore they are centralized as with any Microsoft Office file used in the data repository or the financial report. A specific XBRL taxonomy-type report has been created for this purpose for all period samples: [USG/IFRS] XBRL taxonomy.

The taxonomies are loaded and displayed in the Mapping Area when operating the data cache and the Form chapters after activating the SAP DM XBRL Mapper from the SAP DM ribbon in Microsoft Office.


19

Presentation Groups

Presentation groups, i.e. Extended Link Roles in XBRL terms, have been created in the taxonomy in order to reflect the 4 levels of tagging required by the SEC mandate.

Example : IFRS extension taxonomy presentation groups

00000 - Document - Document and Entity Information 00100 - Statement - Consolidated Statement of Financial Position, Current/Non-current 00200 - Statement - Income Statement, by Function of Expense 00300 - Statement - Statement of Comprehensive Income 00400 - Statement - Consolidated Statement of Cash Flows, Indirect Method 00500 - Statement - Consolidated Statement of Changes in Equity 10100 - Disclosure - Note 1 - Corporate Information and Statement of IFRS Compliance 10200 - Disclosure - Note 2 - Accounting Policies, Changes in Accounting Estimates and Errors 10300 - Disclosure - Note 3 - Business Combinations 10400 - Disclosure - Note 4 - Intangible Assets 10500 - Disclosure - Note 5 - Property, Plants and Equipment 10600 - Disclosure - Note 6 - Consolidated and Separate Financial Statements 20200 - Disclosure - Note 2 - Accounting Policies, Changes in Accounting Estimates and Errors

(Policies) 30300 - Disclosure - Note 3 - Business Combinations (Tables) 30400 - Disclosure - Note 4 - Intangible Assets (Tables) 30500 - Disclosure - Note 5 - Property, Plants and Equipment (Tables) 30600 - Disclosure - Note 6 - Consolidated and Separate Financial Statements (Tables) 40300 - Disclosure - Note 3 - Business Combinations (Details) 40400 - Disclosure - Note 4 - Intangible Assets (Details) 40500 - Disclosure - Note 5 - Property, Plants and Equipment (Details) 40600 - Disclosure - Note 6 - Consolidated and Separate Financial Statements (Details) 40601 - Disclosure - Note 6 - Consolidated and Separate Financial Statements (Details 1) 40602 - Disclosure - Note 6 - Consolidated and Separate Financial Statements (Details 2) 990000 - Statement - Common domain members

The descriptions of these presentation groups abide by the EFM 6.7.12 rule ({SortCode} - {Type} - {Title}).

The first presentation group (00000) includes mandatory concepts required to file document and entity related information (DEI) as per EFM 6.5.21 such as the document type, the document fiscal year focus and the entity registrant name. The following five presentation groups (00100 to 00500) correspond to the 5 publishable financial statements. The next two presentation groups provide you with simple examples of usual textual notes disclosures. Finally the last presentation groups are examples of notes (breaking down the variations in balance sheet items, list of consolidated entities with respective consolidation scope-related information…)

Organizing Concepts: Presentation, Calculation, Definition

The vast majority of concepts used in the taxonomy for the financial statements listed above are standard concepts imported from the USGAAP and the IFRS taxonomy released by the FASB (http://www.fasb.org) and the IFRS Foundation (http://www.ifrs.org/XBRL/XBRL.htm) respectively. The hierarchies of concepts defined in the Presentation view, in the Calculation view and in the Definition view are essentially based on those of the standard taxonomies.

A few extension concepts have been created and inserted, for example in the IFRS Statement of Comprehensive Income hierarchy. This illustrates how the taxonomy can be customized by mixing custom concepts with standard concepts within the existing taxonomy hierarchies.

The names of extension concepts have been defined as per the Label Camel Case Concatenation (LC3) convention (see EFM 6.8.5 in Appendix). Besides, all standard labels are different from one another in accordance with section 6.10.4 of the Edgar Filer Manual (see EFM 6.10.4 in Appendix).

http://www.fasb.org/

http://www.ifrs.org/XBRL/XBRL.htm


20

Example 1: IFRS Taxonomy - Statement of Financial Position, Presentation view

Example 2: U.S.GAAP Taxonomy - Statement of Cash Flows, Calculation view

Example 3: U.S.GAAP Taxonomy - Statement of Changes in Equity – Dimension view (Definition)


21

Example 4: Note, IFRS Taxonomy – Changes in Property, Plants and Equipment – Dimension view (Definition)


22

XBRL - TAGGING

Concepts, Contexts and Units

The cells of the XBRL reports have been tagged against the following elements:

One Concept from the starter kit’s taxonomy (see XBRL - Taxonomies on page 18),

One of the base Contexts, or one of the related dimensional Contexts defined for the Statement of Changes in Equity and the notes,

o No unused context was defined as per EFM 6.5.8 (see Appendix),

One of the following Units when appropriate: KUSD or KEUR, USDperShare or EURperShare, Share.

o Units defined in the starter kit are used to tag amounts with decimal attribute (no precision attribute as per EFM 6.5.17).

In terms of contexts, five base contexts have been created in order to tag position data (period type = instant) and periodic data (period type = duration) for both the current fiscal year and the prior fiscal year, and position data for the year before the prior fiscal year.

Base Context ID Description Period Type

FYp0YTD Current Year – Year To Date Duration

FYm1YTD Prior Year – Year To Date Duration

FYp0Qp0e Current Year, Current Quarter End Instant

FYm1Qp0e Prior Year, Same Quarter End Instant

FYm2Q4e Year-2, Year End Instant

Data Cache: Amount Tagging

Simple and dimensional tagging

The primary financial statements and many note tables have been tagged as an illustration of amount tagging in the SAP DM data cache.


23

Dimensional contexts are derived from the base contexts above in case of dimensional tagging, as it is the case with Statement of Changes in Equity (members of the Component of Equity axis), and the data in the notes with members corresponding to components of tangible and intangible assets. Dimensional contexts are created automatically during the instance creation process.

Example of dimensional tagging:

Scaling: Multiplying source amounts

According to the EDGAR Filer Manual (see EFM 6.6.34), you should not define or use units that imply a scale factor on a currency. If amounts are expressed in thousands or in million in the source reporting application, they should be multiplied accordingly to turn them into amounts in simple unit without factor in the instance file. Consequently the Scaling property of the corresponding units has been defined accordingly so that the multiplying factor is applied to tagged amounts when the instance is created.

Forms: Text Block Tagging and Table Tagging

In order to comply with the U.S. SEC filing requirement, textual information and entire tables must be block-tagged. As a reminder, the 4 levels of tagging required by the SEC from the second year of mandatory XBRL filing are the following:

Level 1: block tagging of notes

Level 2: separate block tagging by significant accounting policy

Level 3: separate block tagging by table

Level 4: detail tagging at amount level for amounts included in tables and footnotes

The starter kit Form 10-K illustrates how the content of the corresponding Microsoft Word chapters can be tagged to meet the requirements related to the four tagging levels (entire blocks of chapters, paragraphs and tables).


24

Example of level 1 and level 2 tagging: significant accounting policies:

SAP Disclosure Management 10.1 Starter Kit showcases how the different levels of text detail are associated with the appropriate concept in the taxonomy. The tagged information is the same as the one used to create the regulatory reports, thus ensuring the consistency of the data in both format: EDGAR html forms and XBRL filing.


25

SAP ROUNDING MANAGEMENT ADD-IN

In addition to the configuration objects, SAP Disclosure Management Starter Kit includes a tool for managing Roll-Up rounding adjustments: SAP Rounding Management Add-In for Microsoft® Excel. It must be installed on the computer of end-users who operates the SAP Disclosure Management data repository.

This add-in enables the end user to trigger adjustments on financial statements and note tables in order to reconcile totals and their respective breakdown when mismatch exists due to the rounding of scaled amount.

The user can monitor posted rounding adjustments thanks to the audit trail available in the form of cell comments.

A dedicated rounding management table provides information about the adjustment rule.


26

CONCLUSION

Corporate reporting is very specific to each company. In terms of content, many lines of your financial statements, your notes and all the textual information are relevant to your company only. As regards the form, the layout of your annual and quarterly reports is similar to no other. However SAP Disclosure Management 10.1 Starter Kit provides you with a starting point that will help you to secure and accelerate your own disclosure implementation. In order to make sure that you benefit from all SAP best practices, you can follow simple steps such as:

adding you own lines in the financial statements,

renaming reports and periods,

creating new chapters,

updating the pre-delivered formatting styles,

extending the default taxonomy.

The workbooks and stylebooks delivered as part of the SAP Disclosure Management starter kit provides you with adaptable templates to extract and format financial data from SAP Financial Consolidation or SAP Business Planning and Consolidation. During your Disclosure Management implementation project, you can use one of the sample reporting periods as a starting point for your configuration and adapt all or part of the configuration options. It is easier and safer to adapt an existing tried-and-tested configuration than designing your application from scratch. Take advantage of SAP Disclosure Management 10.1, Starter Kit to streamline your compliance to disclosure requirements and reduce implementation time.


27

APPENDIX

Overview of Design Options by Period Sample

Reporting Period Data Cache Provisioning Rollup Rounding Adjustments

Formatting Option

IFRS - Yearly Report Bundle

Retrieval Formulas

SAP Rounding Management Add-In

Excel-To-Word Formatting

U.S. GAAP - Quarterly DataLink to External Workbook

Manual Word Template

U.S. GAAP - Yearly DataLink to External Workbook

Manual No Template

Edgar Filer Manual Rules

This section lists the EFM rules which are explicitly referred to throughout the present document. More detailed explanations about these rules can be found in chapter 6 of the Edgar Filer Manual, Volume II available on the U.S. SEC website at the following URL: http://www.sec.gov/info/edgar/edmanuals.htm

EFM 6.3.3 XBRL document names must match {base}-{date}[_{suffix}].{extension}.

EFM 6.5.8 Every xbrli:context element must appear in at least one contextRef attribute in the same instance.

EFM 6.5.17 The xbrli:xbrl element must not have any facts with the precision attribute.

EFM 6.5.21 An instance must contain one non-empty fact for each required Entity Information element, each with a contextRef attribute referring to a Required Context. The value of an EntityPublicFloat fact in an instance will be 0 for an entity that has only public debt.

EFM 6.6.31 The content of a numeric fact never has a scale factor.

EFM 6.6.34 Do not define or use units that imply a scale factor on a currency.

EFM 6.7.12 A link:roleType element must contain a link:definition child element whose content will communicate the title of the financial statement section, the level of facts in the instance that a presentation relationship in the base set of that role would display, and sort alphanumerically into the order that statements and footnotes appear in the official HTML/ASCII document. The link:roleType link:definition text must match the following pattern: {SortCode} - {Type} - {Title}

EFM 6.8.4 Wherever possible, registrants should assign a standard and other labels for an element defined in a standard taxonomy schema in preference to declaring a new element in a company schema.

EFM 6.8.5 The name attribute of an xsd:element should consist of capitalized words corresponding to the standard label, a convention called LC3.

EFM 6.10.4 The DTS of an instance must have no distinct elements having the same English standard label (xml:lang attribute equal to “en-US”)

Disclosure Management Documentation

A set of documents is available on SAP Service Market Place and provides you with useful information on how to install and use SAP Disclosure Management.

Visit SAP Help Portal at the following location: http://help.sap.com/bodm101

http://www.sec.gov/info/edgar/edmanuals.htm

http://help.sap.com/bodm101

www.sap.com

SAP® Disclosure Management 10.1 Starter Kitsapidp/012002523100005170992015E/… · SAP®...

Documents

Transcript of SAP® Disclosure Management 10.1 Starter Kitsapidp/012002523100005170992015E/… · SAP®...