ix european banking supervisors xbrl workshop paris 29th september - 1st october 2008 objective: the...

IX European Banking Supervisors XBRL WorkshopParis 29th September - 1st October 2008

Objective:

The aim of the workshop is to update CEBS members in the latest developments of the XBRL adoption in Europe, CEBS

taxonomies implementation and in the XBRL specification.

Tom Staneke

XBRL in the Dutch Central Bank

Topics

1. Introduction

2. XBRL in the Dutch Central Bank

3. Implementation COREP and FINREP

4. XBRL mapping solution

5. Live demo

6. 360° testing

7. Questions?

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XBRL in the Dutch Central Bank

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Pro’s:• Political issues like reducing administrative burden

• Commitment towards European COREP and FINREP models

• To be prepared for the future

Con’s:• Existing e-Line functionalities versus XBRL capabilities

• Most Dutch banks show restraint when it comes to using XBRL

Resulting in: • Use international taxonomies when available and build national

taxonomies when needed (i.e. when asked for by banks)

• Support XBRL as additional import format

From Excel Specifications to e-Line Forms

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Excel Specifications

e-Line Forms

XML Blueprints

e-Line Engine

Chain of Reporting

e-Line Outpute-Line Import XML Format

Data Warehouse

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Administrative System

XBRL Instance

XML to … Conversion

XBRL to XML Conversion

e-Line

Implementation COREP and FINREP

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Status to date:• May 2006 - Proposal approved to start XBRL project• Yr 06-07 - Development XBRL importer• Dec 2007 - Kick off with interested parties (4 int. banks)• Jun 2008 - FINREP live (14 forms with a few extensions)• Aug 2008 - Questionnaire XBRL use and experience

Quote 29-08-2008: “In our Finrep experience, e-line has proven to be a very flexible and convenient regulatory tool to upload, validate and retrieve reported numbers.”

• Sep 2008 - COREP live (complete set, no extensions)

XBRL mapping solution

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... and a question with a suprisingly simple answer:• What can you use to uniquely map XBRL elements to

alternative structures like e-Line schema’s?

Some Considerations:• Business specifies reporting models in Excel

• Models are translated into XML Blueprints

• Taxonomies (COREP / FINREP) are a given

• Mapping data between systems not new for DNB

• A generic mapping solution

• ...

DNB Mapping Solution

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Excel Specifications

XML BlueprintsXBRL Taxonomy

XBRL Instance

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360° testing

XBRL Instance

Actual Values (txt)

Predicted Values (txt)

Output (xml)

ExcelModel Data

WarehouseData Comparison

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e-Line

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