XBRL and Complex Data mapping

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XBRL and Complex Data mapping
Paul Snijders CEO Semansys Technologies BV Board
member XBRL Nederland Founding member XBRL in
Europe Former vice chair XBRL Solutions
group Project Manager Architecture NTP
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XBRL from a software point of view

• XBRL process
• Data models in XBRL
• Data mapping
• Conclusions

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Presentation is based on cases
Semansys is the first to offer a complete
application suite for digital reporting based on
XBRL, enabling organizations to optimize their
internal and external financial reporting and
business monitoring processes.
Semantic Business Intelligence
XBRL 1.0, XBRL 2.0, XBRL 2.1, XBRL GL
,Conformance Suite, Dimensions, LRR, FRTA, FRIS,
Formulas,
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Projects

• First European projects XBRL
• Dutch Treasury
• NTP, Netherlands Taxonomy Project
• Water Boards
• Local Government
• (60.000 data elements, 150 contexts)
• Large bank/Daily Close,
• (50!!! Dimensions, 500 contexts dynamically
  generated every day)
• Banks in Europe
• (dimensional mapping, conversions)

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When is data mapping important

• XBRL and basic financial data
• XBRL and reporting data
• XBRL and dimensional data
• Mapping with multiple taxonomies
• XBRL and data warehousing
• XBRL-GL and financial applications

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Current software products
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The XBRL reporting process
XBRLReport
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XBRL is externalization of data
XBRL delivers standardization and externalization
of data definition and data validation
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Data in XBRL?

• XBRL has a complex data structure
• XBRL holds many data models
• XBRL data is different per output
• XBRL has data validation and quality inside
• XBRL is NOT a standard chart of accounts

• XBRL data mapping is needed

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Example XBRL
Data element
Profit 45.870.000
CEO Bill Gates
Common stock 12.500.000
Turnover 168920000
Goodwill 3.400.500
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XBRL more than a data definition
XBRL Taxonomy
Presentation Balance sheet Indirect
Presentation Income statement
Presentation Cash flow statement
Label Kas en Geldmiddelen
Label Comptant et Comptant Equivalents
Label Geld Geld nahe Mittel
Label ????? ?? ?? ???????????
Profit 45.870.000
XBRL Instance

Entity XYZ Ltd
Scenario Budget Actual
Period FY 2004 Q1,
Currency Euro/US M2,
Segment1 Benelux EU
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Instance document
Simplified
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Instance data is a simple star schema
Element Data
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Technical fundament of XBRL

• XBRL specification 2.1
• Schema driven XML language
• Heavy use of X-link
• Data structuring
• Relational data models
• Multidimensional structures
• Hierarchical data
• Flat structures
• Multiple data representations
• Fully extensible
• Taxonomies
• Data structuring
• XML and custom data types
• Presentation Calculation

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Different data models in XBRL
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Data mapping

• Account
• Account - XBRL
• Data preparation
• Data transformation
• Data cleansing
• Dimensions
• Dimensional mapping
• Dimension data transformation

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Accept Transform Import layer
Accept Transform Import
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Discussion points

• Account taxonomy mapping
• Check on processing
• Account transformations
• Account value mapping
• Checks on processing
• Dimensional mapping
• Dimensional data transformation
• Checks on processing

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Account XBRL mapping
Simple account mapping
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Account XBRL mapping Checks

• GAP analysis
• Is there a match between COA and mapping
• No new accounts
• Account have same meaning
• Checks on processing
• Is the correct data set collected
• Monthly process closed
• Complete dataset, correct query
• Is the correct account map used

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Account transformations
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Data value transformations
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5
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Data value transformations
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Mapping based on sign Account value Positive
Element A Account value Negative
Element B
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Checks on processing

• Correct account mapping
• Correct mapping file
• Correctness of account transformation
• Correct value to element mapping
• Correctness of value transformation (calculation)
• What to do with calculation roundings
• What is the unit of the values (currency)
• What is the scenario of the values
  (budget/actual)

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Dimensional mapping
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Simple Internal dimension reporting
dimension Dimension members dimensions
members
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Dimensional mapping
Internal dimension External
dimension Region Country USA Canada
Different members
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North America
Internal dimension External
dimension Region Country
USA
Canada
North America
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Dimensional mapping Checks

• Correct content
• Correct dimension definitions
• Correct translations
• Completeness
• Cross totals over all dimensions
• Match with Account mapping
• Audit trail, change log

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Mapping summary

• XBRL is a great global standard for financial
  reporting and business intelligence/Data
  warehousing
• XBRL can contain multiple data models
• Data mapping requires attention and specific
  functionalities
• Account mapping, data transformation
• Dimensional mapping, dimensional transformation
• Audit and control on mapping is advisable

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Advanced Import Mapping Functionality
Accept Transform Import
Semansys software support
Specific customization Scripting Data
control Audit trail
Taxonomy Mapping
DB Mapping
Gap Analysis
Audit Control
Instance Generation
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Todos

• Understand the mapping issue
• Investigate current databases
• Investigate XBRL reporting data models
• Customize and automate the Mapping
• Account mapping
• Data transformations
• Dimensional mappings
• Audit and control
• Check the mapping and transformations
• Implement process control

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Thank you
Free Taxonomy Viewer Visit the Semansys booth
paul.snijders_at_semansys.com