Secrétariat général de la Commission bancaire
Direction 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
Surfi: Unified Financial Reporting System
Banque de France – Secrétariat général de la Commission bancaire
SENSITIVITY LEVEL : PUBLIC
Presentation overview
1. Design of the SURFI future
templates
2. Implementation of architecture
principles
3. Automatic generation ot the taxonomy
4. Formula linkbase
Surfi: Unified Financial Reporting System
Banque de France – Secrétariat général de la Commission bancaire
SENSITIVITY LEVEL : PUBLIC
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)
Surfi: Unified Financial Reporting System
Banque de France – Secrétariat général de la Commission bancaire
SENSITIVITY LEVEL : PUBLIC
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
Surfi: Unified Financial Reporting System
Banque de France – Secrétariat général de la Commission bancaire
SENSITIVITY LEVEL : PUBLIC
Implementation of architecture principles
• Global architecture (templates and « primaries ») :
T-CARTO2009-0630.xsd
T-SURFI-2009-0630.xsd
t-sia-2009-06-30.xsd
t-ste-2009-06-30.xsd
t-sor-2009-06-30.xsd
…
T-BLANCHI2009-06-30.xsd
Independant taxonomies
72 templates
p-sia-200906-30.xsd
p-ste-200906-30.xsd
p-s02-200906-30.xsd
p-s08-200906-30.xsd
p-s04-200906-30.xsd
p-sxx-2009-0630.xsds
Surfi: Unified Financial Reporting System
Banque de France – Secrétariat général de la Commission bancaire
SENSITIVITY LEVEL : PUBLIC
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
Surfi: Unified Financial Reporting System
Banque de France – Secrétariat général de la Commission bancaire
SENSITIVITY LEVEL : PUBLIC
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-sxx-2009-06-30-definition.xml
t-spp-AAAA-MM-JJ-label.xml
p-sxx-2009-06-30-label.xml
d-ddd-AAAA-MM-JJ-label.xml
d-ddd-AAAA-MM-JJ-label.xml
t-spp-AAAA-MM-JJ.xsd
t-sxx-2009-06-30.xsd
p-spp-AAAA-MM-JJ.xsd
p-sxx-2009-06-30.xsd
t-spp-AAAA-MM-JJ-presentation.xml
p-spp-AAAA-MM-JJ-presentation.xml
entrée-x-surfi-AAAA-MM-JJ.xsd
t-SURFI-2009-06-30.xsd
p-s0n-AAAA-MM-JJ.xsd
p-s0n-2009-06-30.xsd
p-s0n-AAAA-MM-JJ-presentation.xml
p-s0n-AAAA-MM-JJ-presentation.xml
p-s0n-AAAA-MM-JJ-label.xml
p-s0n-AAAA-MM-JJ-label.xml
p-s0n-AAAA-MM-JJ-reference.xml
p-s0n-AAAA-MM-JJ-reference.xml
import
XLinkRef
XPointer
Surfi: Unified Financial Reporting System
Banque de France – Secrétariat général de la Commission bancaire
SENSITIVITY LEVEL : PUBLIC
Implementation of architecture principles
• M_INTENCO Template (workbook) :
Dimension code:
ValorisationDimension
Dimension
code value:
FluxDInteretMens
uel
Dimension label
value
Same primary with
different
breakdown:
« OR » relation
Dimension
code :
ResidenceDimension
Surfi: Unified Financial Reporting System
Banque de France – Secrétariat général de la Commission bancaire
SENSITIVITY LEVEL : PUBLIC
Implementation of architecture principles
• M_INTENCO Template (ELR : t-ste-2009-06-30.xsd, p-ste-2009-06-30.xsd)
H00100:
local
notAll
open
hypercub
e
H00106: global
closed All hypercube
H00096: local notAll
open hypercube
Surfi: Unified Financial Reporting System
Banque de France – Secrétariat général de la Commission bancaire
SENSITIVITY LEVEL : PUBLIC
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)
Surfi: Unified Financial Reporting System
Banque de France – Secrétariat général de la Commission bancaire
SENSITIVITY LEVEL : PUBLIC
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
Surfi: Unified Financial Reporting System
Banque de France – Secrétariat général de la Commission bancaire
SENSITIVITY LEVEL : PUBLIC
Formula linkbase
F1:
Calculation
validations
F2: « of which
» validations
F3 F4: Dimension
aggregations
F4
F1
…
…
…
… …
F1
F1
>=
F2
>=
>=
>=
2
F3
Surfi: Unified Financial Reporting System
Banque de France – Secrétariat général de la Commission bancaire
SENSITIVITY LEVEL : PUBLIC
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
Surfi: Unified Financial Reporting System
Banque de France – Secrétariat général de la Commission bancaire
SENSITIVITY LEVEL : PUBLIC
Thank you for your attention !
Surfi: Unified Financial Reporting System
Banque de France – Secrétariat général de la Commission bancaire
SENSITIVITY LEVEL : PUBLIC