Transcript PowerPoint-presentatie

CEN/WS XBRL
CWA2: “Metadata container” to wrap a submitted
XBRL instance document and compliance test
12 December 2012
Emile Bartolé, CSSF LU
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CWA2
Objectives of CWA2
Dual objective of CWA2: standardize
The way of submitting instances, a container with standardized
Encryption
Digital signature
Compression
…
The way of transmitting the usual metadata that determine the
context of an xbrl reporting instance
the sender of the document
contact details
date and time of submission
…
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CWA2
Workflow
1. Submission container
Submission container
Regulator
Declarer
2. Feedback container
Feedback container
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Declarer
CWA2
Regulator
Container structure
Encryption
Signature
Zip
File-1
…
File-n
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Compression / packaging: zip
Signature: XAdES-EPES
Encryption: XML Encryption
CWA2
Container structure
Encryption
Signature
Zip
File-1
…
File-n
Zip
File-1
…
File-n
Zip
No standard naming convention
applies to the files (neither to the
container nor to the XBRL instances
in the container)
Multiple compression packages per
security envelope (encryption,
signature) are allowed (e.g. for a
consolidated reporting for several
entities of a group that requires
cross-verification)
File-1
…
File-n
…
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CWA2
Submission container
Encryption (XML Encryption)
Signature (XADES-EPES)
Package & Compress (zip)
header.xml
Instances
instance1.xbrl
instance2.xbrl
…
instancen.xbrl
Taxonomy
taxonomy-file1.xml | .xsd
taxonomy-file2.xml | .xsd
…
taxonomy-filen.xml | .xsd
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Multiple XBRL instance documents packed with one
xml header file
Header is the only file with a naming convention:
“header.xml”; it is located on top-level of the
compression package
Header lists xbrl instances contained in the
container
Instances should always have extension .xbrl
Use of folders is optional; in case they are used, all
references (in header to XBRL instances; in XBRL
instances to taxonomy files) must respect them.
Folder names used here (“Instances”, “Taxonomy”)
are given as examples
Taxonomy files are optional (they are normally
unnecessary and would only be used in case
taxonomy extensions by the reporter became
allowed in Europe)
Authorities may define “their” naming convention
(files, folders)
CWA2
Feedback container
Encryption (XML Encryption)
Signature (XADES-EPES)
One XML feedback file per XBRL instance in the
original submission container
Feedback files will be generated systematically, even
if no errors at validation time occurred (also positive
acknowledge)
Package & Compress (zip)
Feedback
instance1.xml
instance2.xml
…
instancen.xml
The XML schema for the feedback files will contain a
hash code for the original file guaranteeing nonrepudiation of the submitted XBRL instances
The feedback file will have the same name as the
original instance it refers to (but with extension .xml
instead of the original .xbrl)
Folder name used here (“Feedback”) is given as an
example
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CWA2
Compression
Industry standard .zip compression
http://www.pkware.com/documents/casestudies/A
PPNOTE.TXT
Minimum 2.0 version
No maximum defined by standard, but potentially
defined by receiving authority
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CWA2
Signature: XADES-EPES
Compliant with European Directive 1999/93/EC
Built on XML digital signature (W3C).
The most flexible signature supported by the directive
Allows the addition of one (or more) compression package(s)
to a container
Must contain the signer’s digital X.503 v3 certificate.
Long terms validation is not needed, as signature will be
validated in a limited time-frame.
Produces an XML output
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CWA2
W3C XML encryption
Standard W3C XML encryption
http://www.w3.org/TR/xmlenc-core/
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CWA2
Header approaches
Decisions of the F2F end october in Madrid:
Header will be a separate XML instance
No integration with XBRL (no extension of or integration
with any XBRL taxonomy)
One header for multiple XBRL instances
Support of initial & subsequent update submissions
(corrections)
Direct import of the core business vocabulary into
the draft header taxonomy
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CWA2
Header Orientations
Types of header fields
Type of field
Way of dealing with it
Related to filing instance reports
Integrated into the header XML schema
Transport related
Not in the scope of the header taxonomy, this should be part
of the submission / transport system used
Data related
Not in the scope of the header taxonomy, this should be part
of the data taxonomy
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CWA2
Container (initial)
File 1
…
File n
Container (update)
File 1
…
File n
Container (update)
File 1
…
File n
Container (initial)
File 1
…
File n
Container (update)
Initial & update submissions
Support of initial & subsequent update
submissions (corrections)
Flag in header toggles between initial and
update containers
“An authority allowing the sending of
update containers is required to provide
the necessary mechanisms to ensure that
in spite of the possibility of the failure of
content-related validations on the update
container itself, the combination of the
latest initial container with all subsequent
update containers guarantees the full
respect of all content-related validations as
defined in the taxonomies and an
adequate error handling.”
File 1
…
File n
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CWA2
Evolutions foreseen
XML Schema for treating errors on the reception of
containers
Dimensional Xbrl version of header using only the
model of Core Business Vocabularies?
Containers containing containers?
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CWA2
Thanks for your attention
[email protected]
Comments or questions?
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CWA2