Adopting Standard
Business Reporting
A guide to adopting SBR for APRA reporting
Version 1.0 (issued August 2011)
www.apra.gov.au/SBR
Australian Prudential Regulation Authority
Disclaimer and copyright
While APRA endeavours to ensure the quality of this
publication, it does not accept any responsibility for
the accuracy, completeness or currency of the material
included in this publication and will not be liable
for any loss or damage arising out of any use of, or
reliance on, this publication.
© Australian Prudential Regulation Authority (APRA)
This work is licensed under the Creative Commons
Attribution 3.0 Australia Licence (CCBY 3.0).
This licence allows you to copy,
distribute and adapt this work, provided you attribute
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or your work. To view a full copy of the terms of this
licence, visit www.creativecommons.org/licenses/
by/3.0/au/.
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Adopting Standard Business Reporting
A guide to adopting SBR for APRA reporting
Abstract
This document provides a roadmap to adopting SBR for APRA reporting and should be read in
conjunction with Standard Business Reporting Implementation Methodology for Large Business –
Core Methodology, which is available on request from sbr@treasury.gov.au or by
calling 1300488231.
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Adopting Standard Business Reporting
A guide to adopting SBR for APRA reporting
Contents
Preamble
1
History
1
Taxonomy
2
Overview
3
The opportunity
3
This document
3
Summary of lessons learnt from the early adopter program
4
On-line available resources
4
SBR published resources
4
Skills
4
Tools
5
Initial analysis
5
What APRA has delivered
6
SBR Taxonomy
6
Plain English Taxonomy – PET
7
D2A
7
Other documents
8
SBR adoption for APRA reporting
Process map
Steps and Notes
References
9
9
10
13
XBRL 2.1 and Instances
13
Concepts and Dimensions
14
Appendix — Sample instance limitations
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A guide to adopting SBR for APRA reporting
Preamble
History

SBR Project is a whole of government program headed up by Treasury and involving the
Australian Taxation Office (ATO), Australian Securities & Investments Commission (ASIC), State
and Territory Revenue Offices.

Regulatory compliance cost businesses tens of billon of dollars each year according to a report
produced by a government sponsored task force (2006). The report recommends ways to
streamline and reduce the cost and burden on business.

The Standard Business Reporting Program (SBR) was set up to simplify business to government
reporting by creating a single definitional taxonomy.

The SBR business case (2007) provided a detailed cost-benefit analysis and outlined the design
of the proposed solution, and implementation plan and strategies. It estimated a net benefit
to the business community of approximately $800 million with a total cost to government of
$320 million over six years. The costs would be concentrated in the first three years, with the
benefits starting in year three.

In March 2008, COAG incorporated SBR into its new regulation reform agenda. COAG's Business
Regulation and Competition Working Group, co-chaired by the Minister for Finance and
Deregulation and the Minister for Small Business, Independent Contractors and the Services
Economy closely monitors SBR's progress.

SBR is being adopted in many countries around the world including the Netherlands and USA.

SBR went live in July 2010 for ATO, ASIC and State/Territory revenue office reporting. APRA
reporting went live in July 2011.

SBR will reduce the regulatory reporting burden on business by creating a single definitional
taxonomy and reporting language for business reporting to government that is harmonised
between government agencies.

SBR has delivered:
SBR
Taxonomy
AUSkey
APRA
Australian Prudential Regulation Authority
• Definitional
• Reporting
• Single sign-on
• D2A Release 5.1
• PET
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Adopting Standard Business Reporting
A guide to adopting SBR for APRA reporting
Taxonomy
The definitional taxonomy holds elements and generic descriptive information.
There is a single reporting taxonomy for each data collection form.
The elements of the taxonomy include concepts, dimensions and tuples:

A concept is a unique and discrete element.

Dimensions define how concepts are segmented.

Tuples are a group of concepts that have a specific business meaning.
The APRA reporting taxonomies can be viewed from the SBR website using the YETI taxonomy
viewer, as well as in D2A (release 5.1 or later) on the About > SBR tab.
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Adopting Standard Business Reporting
A guide to adopting SBR for APRA reporting
Overview
The opportunity
The business case for adopting SBR is a balance between a risk aversion strategy and a cost savings
strategy. Organisations adopting SBR will be able to realise a positive return on investment if the
following is taken into consideration:

tighter, more streamlined and cleaner reporting, and operations control frameworks;

reduction in manual intervention;

improved reconciliation and movement analysis,

traceable, auditable, transparent and consistent;

alignment of management information strategy, business reporting and APRA reporting to use
the same source data; and

streamlined reporting processes, less data manipulation, less time to produce reports.
Adopting SBR will result in fewer errors meaning less re-submissions and greater confidence in the
reporting process.
This document
This document (A guide to adopting SBR for APRA reporting) is not a ‗how to‘ or ‗recipe book‘.
Each organisation tackling SBR adoption will need to create their own project processes. This
document provides a collection of ideas, hints and tips about different parts of an SBR adoption
project, gathered from early adopters. APRA would be happy to receive any additions to this
document to assist others adopting SBR for APRA reporting. Send your ideas to sbr@apra.gov.au.
Each organisation should use this document in conjunction with the SBR Implementation
Methodology for Large Business General Guidance and the Core Methodology (available from
http://www.sbr.gov.au/ or by emailing sbr@treasury.gov.au), as well as any internal project and
management information systems development methodologies, to tackle an SBR adoption project.
The SBR Implementation Methodology for Large Business General Guidance provides a high level
overview of the methodology and the Core Methodology provides suggested execution steps and
framework for conducting an SBR project. The Core Methodology also contains checklists of tasks
for each step in the implementation.
APRA has published Understanding the Taxonomy, which provides some insight into the APRA
reporting taxonomies.
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Adopting Standard Business Reporting
A guide to adopting SBR for APRA reporting
Summary of lessons learnt from the early adopter program
On-line available resources
Adoption of XBRL 2.1 and Dimensions 1.0 usage for financial reporting is growing around the world
and there are many examples, presentations and on-line training available on the internet. Some of
the websites you should visit are:

Multimedia introduction
–

Technical introductions
–
–

www.batavia-xbrl.com/downloads/XBRLinPlainEnglishv1.1.pdf
www.iasb.org/XBRL/Resources/Fundamentals
On-line tutorials
–
–

www.hp.jicpa.or.jp/english/xbrl
www.us.kpmg.com/microsite/xbrl/train/86/86.htm
altova-aot.s3.amazonaws.com/Altova XBRL Course/player.html
Specifications
–
www.xbrl.org/SpecRecommendations
SBR published resources
It is strongly recommended that you register on the www.sbr.gov.au site to access (known users
only) content and to download the current version of the definitional and reporting taxonomy from
the YETI taxonomy viewer.
Other SBR web pages to visit are:

Reporting Professionals - www.sbr.gov.au/content/public/reporting

Developers - www.sbr.gov.au/content/public/softwaredevelopers

Learning - www.sbr.gov.au/content/public/learning
Skills
Different skill sets are needed depending on the mapping and tagging approach to be taken. If a
data warehouse/data mart solution is selected, a Data Analyst with data mining experience is
recommended in addition to the traditional roles needed for a management information build type
project. This role will be essential in identifying, clarifying and mapping source data.
An XML developer with XBRL 2.1 experience, XML Schema, XLink, and/or experience with XSLT or
EAI/ETL software and processes is also required. As XBRL 2.1 is a new skill to the Australian market,
the XML developer would need to be highly experienced to adapt their XML knowledge to XBRL 2.1.
Note:
XBRL 2.1 is very different from XBRL 1.0 or 2.0 due to the introduction of dimensions.
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Adopting Standard Business Reporting
A guide to adopting SBR for APRA reporting
Project team
Subject Matter Expert
(SME)
Data Analyst
A business person experienced in APRA reporting and is able
to bridge any gaps between the current reporting and
adopting SBR. As the project progresses they should be able
to pick up the skills needed to understand the taxonomy
structure and converse with technicians and testers.
Works closely with the SME to document the use cases.
Documents any data manipulations, calculations or
transformations.
Creates new reporting processes.
Identifies source data and ETL requirements.
Data Architect
Tester
Designs data warehouse/data marts.
Performs quality assurance testing.
Business Analyst
Other roles include Project Sponsor, Technical Project Manager, Business Project Manager and
Technical Lead.
Tools
APRA is not in a position to recommend any tools commercially available on the market. We
recommend that you start your research at www.sbr.gov.au. After registering and logging on to the
website, select the ―Developers‖ drop down menu and then the SDK (software developers‘ kit) web
page. More information is also available on the XBRL web site:

XBRL Products & Services - www.xbrl.org/ProductsAndServices/

XBRL Software Tools - www.xbrl.org/tools
Depending on existing tools used by your organisation you may need to acquire some new tools in
order to read the SBR Taxonomies written in XBRL 2.1, and to undertake tagging or mapping and
generating report instances. The above web sites provide background information on what is
available.
Initial analysis
There are two objectives of undertaking an initial analysis trial. The first is to cement learning and
understand APRA reporting using the SBR Taxonomy. The second, longer term objective is to design
your complete solution. The long term solution or final design will need to take into consideration
that the taxonomy and APRA reporting requirements are not static, they do change overtime. Your
final solution design should facilitate changing requirements without requiring a full re-build.
The focus of an initial trial can be a complete report or a single subject area. The decision of which
to choose will depend on a number of factors:

Is all the source data from a single source, such as the general ledger or a data mart?

Do you have all the resources (skills) you need to commence the project?

Is there a subject matter expert available to assist in confirming data sources and reporting
outcomes?
The experiences of the early adopters has been that it is best to tackle the easiest or a well known
subject, as the mapping or tagging of the source data was somewhat easier than generating the
XBRL and producing an actual instance document ready for testing.
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Adopting Standard Business Reporting
A guide to adopting SBR for APRA reporting
This step was then followed by tackling a more complex subject before the final design of the
solution was agreed.
What APRA has delivered
SBR Taxonomy
The SBR Taxonomy has been written in XBRL 2.1 with Dimensions 1.0. There is a definitional
taxonomy as well as reporting taxonomies. These can be downloaded from www.sbr.gov.au using
the YETI taxonomy viewer.
Each release of the taxonomy will be accompanied by a ―What‘s different‖ report and release
notes, that are also available on the SBR website. Reporting entities can use these resources to
understand the impacts of changes in the taxonomy.
The reporting taxonomies can also be viewed using D2A release 5.1 (or later), by clicking the SBR
tab on the About screen.
Understanding the Taxonomy, available from www.apra.gov.au/CrossIndustry/Pages/SBR, outlines
the basics of the SBR Taxonomy as well as the principles APRA has used when creating the SBR
Taxonomy for APRA reporting.
Note:
There is a possibility that during the research phase of an adopting SBR project you
may discover that you have been reporting incorrect data to APRA. Do not change any
existing reporting without first contacting statistics@apra.gov.au.
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Plain English Taxonomy – PET
The main purpose of PET is to show the taxonomy in a way that enables non-technical people to
understand APRA‘s data collection requirements and the taxonomy. It shows the taxonomy from an
APRA reporting form perspective.
PET provides links from the taxonomy elements to the forms and shows in which forms an element
is used. It also provides links from the APRA reporting forms to the taxonomy.
Taxonomy Elements
APRA Reporting
Concepts
Dimensions
Industry
SBR
Taxonomy
Data types
Subject Areas
Forms
D2A
D2A release 5.1 is the first to incorporate the SBR Taxonomy for APRA reporting. In this release of
D2A, reporting entities will be able to import XBRL 2.1 instances1 into D2A as well as export XBRL
2.1 sample instances.
To install or upgrade to this version of D2A refer to www.apra.gov.au/CrossIndustry/Pages/D2A for
more information.
To determine the version of the taxonomy that has been downloaded, open the About window from
the Help menu and click the SBR tab.
Mapping engine
Release 5.1 of D2A includes a mapping engine that transforms XBRL 2.1 into D2A internal xml
format. These files are updated each time new forms and returns are downloaded from APRA by
D2A. They require an AltovaXML ―add-in‖ to function. This is free software that must be
downloaded and installed with D2A. The link to the add-in is available from the
www.apra.gov.au/CrossIndustry/Pages/D2A web page.
The mapping files are used by D2A to convert and validate the XBRL2.1 and D2A internal format to
XBRL 2.1.
1
An instance is an XBRL report with actual or sample data.
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Adopting Standard Business Reporting
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Note:
Some of the information required to generate XBRL 2.1 is not imported into D2A and
as a result when generating a sample instance from previously submitted data some
information cannot be generated back into XBRL 2.1. It is for this reason that when
generating a sample instances not all the required information will be included, i.e.
numbers cannot be simply changed in a sample instance and then imported back into
D2A; this will fail the import validations. Appendix 1 contains a more detailed
explanation of the sample instance generator limitations.
D2A validation rules are dynamic and can be updated by APRA at anytime. APRA does not
recommend validation rules be replicated outside of the D2A software. D2A release 5.1 (or later)
has a test mode to facilitate testing and checking of validation rules.
Other documents
The following documents are available from the APRA SBR website,
www.apra.gov.au/CrossIndustry/Pages/SBR:

Understanding the Taxonomy for reporting entities outlines the basics of the SBR Taxonomy as
well as the principles APRA has used inn creating the SBR Taxonomy for APRA reporting.

Report Header and custom validations is required when creating XBRL 2.1 instance documents.
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SBR adoption for APRA reporting
Process map
Initial Trial and Learning
Business Team
Technical Team
1
Create your initial project
team
2
Research on-line
resources
3
Select form or
subject area for
initial trial
4
Source tools and
software
5
Research PET
6
Upgrade D2A
Release 5.1 (or
greater)
7
Download
Taxonomies
8
Generate Sample
instance
9
Data Warehouse / data mart
process
Acquire Source Data
10
Tag source data
rro r
Fix
e
12
Test Instance
s
11
Generate XBRL 2.1
instance
13
Check Results
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Adopting Standard Business Reporting
A guide to adopting SBR for APRA reporting
The process of adopting SBR needs to be tailored to your needs. This is a high level indicative
process only.
Steps and Notes
Step
Notes
1
Assemble the initial project team. The composition of the initial project team can be
reviewed once a full end to end trial has been completed.
2
Research on-line resources
Use the information in this document and the web sites referenced to learn about SBR
and XBRL2.1.
Use the Big Business Methodology to plan your project milestones, tasks and skills
needed to adopt SBR for APRA reporting.
3
Select a form or subject for your trial
It is recommended that you use a subject that is easily understood and well known by
the project team or for which the data can be found in a single source.
Note:
4
After a successful test, try the process again with a more complex subject or
reporting form to consolidate learning and before the final design is
completed.
Research tools and software
There are specialist tools on the market to read XBRL and to facilitate tagging of data.
Also newer versions of Business Intelligence tools are able to generate some XBRL. You
will need to determine what will suite your environment and fit into your standard
operating environment (SOE).
5
Research PET
Look up the form, concepts, dimensions and dimension members in PET.
Review the descriptions and check your understanding of what should be reported to
APRA as per the Reporting Framework.
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Adopting Standard Business Reporting
A guide to adopting SBR for APRA reporting
Step
6
Notes
Upgrade D2A Release 5.1
Ensure that you have D2A Release 5.1 or later installed. Logon to D2A in test mode and
enable SBR as well as refresh rules, forms and returns. Refer to the D2A user guide or
the Release 5.1 ―What‘s different‖ document for more details.
Ensure that you are using the correct version of the taxonomy. D2A About > SBR tab.
7
Download taxonomies
To download the published version of the taxonomies you will need to register with SBR
as well as apply for a YETI logon id.
Once registration has been processed there are a number of menu options that become
visible on the SBR website. One of these is access to YETI, which you will need to set
up. You will need to logon with your YETI id and password to view the taxonomies
available for download.
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Adopting Standard Business Reporting
A guide to adopting SBR for APRA reporting
Step
Notes
Select Taxonomy to view the taxonomies available for download.
Select the latest published version as per the release notes. This version must match
with what is available in D2A.
Use software to view the different taxonomies files. You will need to be familiar with
the different types of files that make up the SBR taxonomy.
8
Generate sample instance
Using D2A in test mode, open a form from a recent previous return.
Export the data as an XBRL 2.1 sample.
For more information refer to the D2A user guide.
9
If your approach is a data warehouse or data mart solution find the source data or
acquire source data for the warehouse/ data mart.
Tag the data in the warehouse or at the source.
10
Map the source and add XBRL tag, TREF ID – taxonomy unique reference identifier
Review and compare the sample instance with the taxonomy.
Trace the data to the source.
Track the manipulations in the existing reporting process.
11
Generate XBRL 2.1 instance.
Review the Report header and custom validations document.
12
Refresh SBR Taxonomies and D2A validation rules.
13
Check results
Review any errors and compare D2A results with previously submitted data.
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A guide to adopting SBR for APRA reporting
References
XBRL 2.1 and Instances
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A guide to adopting SBR for APRA reporting
Concepts and Dimensions
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A guide to adopting SBR for APRA reporting
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Adopting Standard Business Reporting
A guide to adopting SBR for APRA reporting
Appendix — Sample instance limitations
Note:
Some of the information required to generate XBRL 2.1 is not imported into D2A and
as a result when generating a sample instance from previously submitted data some
information cannot be generated back into XBRL2.1. It is for this reasons that when
generating a sample instances not all the required information will be included, i.e.
numbers cannot be simply changed in a sample instance and then imported back into
D2A; this will fail the import validations. Appendix 1 contains a more detailed
explanation of the sample instance generator limitations.
The sample XBRL 2.1 instance creator has the following limitations:
1.
The reporting period start date (startDate) is not available in D2A and a fixed value (1900-0101) is used in the sample XBRL instances.
2.
Only D2A mappings associated with the reporting period end date will have the correct date
value(s) in the XBRL context element (N.B. most mappings are associated with the reporting
period end date).
3.
The sample instance generator does not produce XBRL for D2A attributes where the values are
populated by derivation rules.
4.
The value of the form precision is used to populate the XBRL item decimals attribute.
5.
The values in the D2A form header must match the values within the entities current form list.
6.
The sample instance generator relies on the data entry cells (D2A attributes) drop-down lists.
The sample instance generation with other values will cause unpredictable results, such as
invalid XBRL files and samples may terminate abnormally.
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Telephone
1300 55 88 49
Web site
www.apra.gov.au
Mail
GPO Box 9836
in all capital cities
(except Hobart and Darwin)
D2A_SBR_GASBR_082011_ex
Email
info@apra.gov.au