SURFI-Taxonomy Development

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Secrétariat général de la Commission
bancaireDirection de la Surveillance Générale du
Système Bancaire

• SURFI-Taxonomy Development

19th XBRL International Conference June 23th,
2009 Eric Jarry XBRL Expert Bernard
Darrius XBRL Expert

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Presentation overview

• Design of the SURFI future templates
• Implementation of architecture principles
• Automatic generation ot the taxonomy
• Formula linkbase

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Design of Surfi templates

• Examples of templates provided by
  business-oriented staff for statistical and risk
  assessing purposes ( Accounting, Statistics,
  Monetary Directorates, and French overseas
  institution)
• - In cartridge headers, major dimension
  breakdown
• - In column headers, dimension breakdown
• - In some rows, dimension breakdown
• Separate file for elements belonging to
  Accounting class data tree (9 primaries
  generated)

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Design of Surfi templates

• Examples of templates transformed for automation
  purposes
• - balance between number of excluded
  hypercubes and ELR (Extended Link Role) with no
  Open Hypercubes
• - use of a specific colour code to identify
  dimension names and their values, facts,
  forbidden data
• - use of a short code for name handling (each
  code is bound to a tooltip containing the name of
  the element, the dimensions and dimension values
  associated)
• - use of specific files for dimensions and
  hypercubes

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Implementation of architecture principles

• Global architecture (templates and primaries
  )

T-CARTO-2009-06-30.xsd
T-BLANCHI-2009-06-30.xsd
T-SURFI-2009-06-30.xsd
t-sia-2009-06-30.xsd
t-ste-2009-06-30.xsd
t-sor-2009-06-30.xsd

Independant taxonomies
72 templates
p-sia-2009-06-30.xsd
p-ste-2009-06-30.xsd
p-s02-2009-06-30.xsd
p-s08-2009-06-30.xsd
p-s04-2009-06-30.xsd
p-sxx-2009-06-30.xsds
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Implementation of architecture principles

• Choice of a modularized model for the taxonomy
  architecture (FINREP 1.3)
• Use of Closed All (Inclusion) hypercubes and Open
  notAll (Exclusion) hypercubes Only possible
  alternative for strict data control)
• No modular files for hypercubes not many common
  hypercubes shared by several templates and too
  many notAll hypercubes (t definition linkbase)
• No subdomain for dimension values (declaration in
  hypercubes themselves)
• Use of default dimension values

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Implementation of architecture principles
d-ddd-AAAA-MM-JJ-presentation.xml
d-ddd-AAAA-MM-JJ-presentation.xml
d-ddd-AAAA-MM-JJ-definition.xml
d-ddd-AAAA-MM-JJ-definition.xml
t-sxx-2009-06-30-definition.xml
t-sxx-2009-06-30-definition.xml
d-ddd-AAAA-MM-JJ.xsd
d-ddd-AAAA-MM-JJ.xsd
t-spp-AAAA-MM-JJ-definition.xml
t-spp-AAAA-MM-JJ-label.xml
d-ddd-AAAA-MM-JJ-label.xml
t-sxx-2009-06-30-definition.xml
p-sxx-2009-06-30-label.xml
d-ddd-AAAA-MM-JJ-label.xml
t-spp-AAAA-MM-JJ.xsd
t-spp-AAAA-MM-JJ-presentation.xml
p-spp-AAAA-MM-JJ.xsd
t-sxx-2009-06-30.xsd
p-sxx-2009-06-30.xsd
p-spp-AAAA-MM-JJ-presentation.xml
p-s0n-AAAA-MM-JJ-presentation.xml
p-s0n-AAAA-MM-JJ.xsd
entrée-x-surfi-AAAA-MM-JJ.xsd
p-s0n-AAAA-MM-JJ-presentation.xml
p-s0n-2009-06-30.xsd
t-SURFI-2009-06-30.xsd
p-s0n-AAAA-MM-JJ-reference.xml
p-s0n-AAAA-MM-JJ-label.xml
p-s0n-AAAA-MM-JJ-label.xml
p-s0n-AAAA-MM-JJ-reference.xml
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Implementation of architecture principles

• M_INTENCO Template (workbook)

Dimension code ValorisationDimension
Dimension code value FluxDInteretMensuel
Dimension label value
Same primary with different breakdown OR
relation
Dimension code ResidenceDimension
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Implementation of architecture principles

• M_INTENCO Template (ELR t-ste-2009-06-30.xsd,
  p-ste-2009-06-30.xsd)

H00106 global closed All hypercube
H00100 local notAll open hypercube
H00096 local notAll open hypercube
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Automatic generation of the taxonomy

• Command line program written in Perl for Taxonomy
  and formula linkbase
• Input files Colored templates 1 file for
  hypervolumes and 1 file for dimensions 1
  configuration file with default values for each
  template (default type, period value, balance
  value, prefix and label for namespaces)
• 4 executable files
• - TraitArbo.exe (TAx.bat) for generation of 9
  primary taxonomies from accounting classes
• - GenTaxoDim.exe (GTDx.bat) for generation of
  dimensions
• - TraitGab.exe and GenTaxoTransp.exe (TGx.bat
  GTTx.bat) for generation of child taxonomies
  (primaries, and templates)

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Formula linkbase

• 4 types of SURFI formula
• Simple aggregation (F1) equal relation between
  facts, all elements are primary elements which
  have the same context and unit ex Calculation
  Link in all tables
• Of which assertion (F2) like F1 but
  greater than or equal to relation
• Dimensional aggregation (F3 F4) primary item(s)
  with same concept name, identifier, period, unit
  and dimension with each domain member
• Simple formula addressing any element of the
  XBRL instance. The name, dimensions, dimension
  values are explicitly indicated

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Formula linkbase
F1 Calculation validations
F2 of which validations
F3 F4 Dimension aggregations
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Formula linkbase

• Parameters to deal with
• Tolerance Margin for some checks
• Different remittance date different facts and
  different checks
• Missing or forbidden facts precondition testing
  (presence of total and one of the subtotals
• Simple formula addressing any element of the
  XBRL instance. The name, dimensions, dimension
  values are explicitly indicated

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• Thank you for your attention !