is your annual report and numbers ready to go digital?...flügger – ixbrl learnings going from...

Deloitte Huset - 21 May 2019

Is your annual report and numbers ready to go digital?

2© Deloitte 2019

Welcome – Deloitte and Parseport 09:00 – 09:05

Introduction to the new European Single Electronic Format (ESEF) – Deloitte 09:05 – 09:30

ESEF seen from the Danish FSA – The Danish FSA 09:30 – 10:00

What will the future bring at the Danish Business Authority – The Danish Business Authority 10:00 – 10:30

Coffee break 10:30 – 10:45

Flügger – iXBRL learnings going from Analog to Digital – Flügger 10:45 – 11:15

Showcasing iXBRL Converter – Parseport and Kontrapunkt 11:15 – 11:45

ESEF and the auditor’s role – Deloitte 11:45 – 12:00

Closing comments & Sandwich 12:00 – 12:30

Agenda

Om DeloitteDeloitte leverer ydelser indenfor revision, consulting, financial advisory, risikostyring, skat og dertil knyttede ydelser til både offentlige og private kunder i en lang række brancher. Deloitte betjener fire ud af fem virksomheder på listen over verdens største selskaber, Fortune Global 500®, gennem et globalt forbundet netværk af medlemsfirmaer i over 150 lande, der leverer kompetencer og viden i verdensklasse og service af høj kvalitet til at håndtere kundernes mest komplekse forretningsmæssige udfordringer. Vil du vide mere om, hvordan Deloittes omkring 286.000 medarbejdere gør en forskel, der betyder noget, så besøg os på Facebook, LinkedIn eller Twitter.

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© 2019 Deloitte Statsautoriseret Revisionspartnerselskab. Medlem af Deloitte Touche Tohmatsu Limited

The European Single Electronic Format (ESEF)

An introduction to the new reporting format

21.05.2019

2© Deloitte 2019

Contents

1. Introduction

2. The ESEF in brief

3. The tagging requirements in the ESEF

4. The production process of an iXBRL report

5. The ESEF taxonomy

6. How to get prepared for ESEF

3© Deloitte 2019

Introduction

Henrik Grønnegaard

Deloitte Statsautoriseret Revisionspartnerselskab

State Authorised Public Accountant

Copenhagen, Denmark

[email protected]

Tlf. 2323 2025

• Director in Deloittes National Office for Audit and Accountancy• Member of Deloitte DK IFRS Centre of Excellence• Member of the Accounting Committee in FSR – Danske Revisorer• Board member of XBRL Denmark• Responsible for the XBRL-solutions in Deloitte Denmark

4© Deloitte 2019

“The objectives of the provision are to make reporting easier for issuers and to facilitate accessibility, analysis and comparability of annual financial reports.”ESMA – European Securities and Markets Authority

5© Deloitte 2019

The ESEF in brief

Overview of the development process

Revised EU Transparency Diretive:

Article 4(7): “ESMA shall develop draft regulatory technical standards to specify the electronic reporting format”

Source:ESMA 2019

6© Deloitte 2019

The current Danish IFRS XBRL requirements with separate PDF- and XBRL-documents does not comply with the ESEF requirements.

ESEF requires one single electronic format – iXBRL

The Regulatory Technical Standards (RTS) on ESEF will apply to all issuers subject to the requirements contained in the Transparency Directive to make public Annual Financial Reports (AFRs).

The ESEF requires that:

• All AFRs shall be prepared in XHTML, which is human readable and can be opened with any standard web browsers

• Where AFRs contains IFRS consolidated financial statements, these shall be labelled with XBRL “tags”, which make the labelled disclosures structured and machine readable

• The XBRL “tags” shall be embedded in the xHTML document using the Inline XBRL technology, which allows the benefits of XBRL tagged data to be combined with the human readable presentation of AFRs in one single file

• A taxonomy provides the hierarchical structure used to classify financial information and is essential for structured electronic reporting using XBRL. The taxonomy used for ESEF is an extension of the IFRS taxonomy issued by IASC Foundation

• Preparers shall mark-up disclosures using the taxonomy element having the closest accounting meaning to the marked up disclosure; if the closest taxonomy element misrepresents the accounting meaning of the disclosure, issuers shall create an extension taxonomy element and anchor such extension to the core taxonomy element that has the closest accounting meaning

• Primary financial statements (statement of profit or loss and other comprehensive income, statement of financial position, statement of changes in equity and statement of cash flows) shall be marked up in detail; notes will need to be marked up by applying mark-ups for whole sections of the notes (block tagging)

The ESEF in brief

What are the requirements

7© Deloitte 2019

The ESEF in brief

What does an xHTML file look like?

… just like a standard web page!

Source: ESMA 2019

8© Deloitte 2019

The ESEF in brief

What do embedded XBRL tags look like?

… a standard web page with additional layer of information that can be displayed when clicking on a certain tagged element

Source: ESMA 2019

9© Deloitte 2019

The tagging requirements in the ESEF

IFRS Consolidated Financial Statements

Individual Financial Statements

3rd country GAAP Financial Statements

Primary financial statement (Profit/Loss, Balance Sheet, Cash Flows and Equity Statement) and certain basic information

Mandatory from 2020 Voluntary – if taxonomy provided by Member

States

Not possible

Block tagging of notes and further supplementary information

Mandatory from 2022

Detailed tagging of notes Voluntary

Overview and timeline

The ESEF taxonomy reflects the endorsement status of the IFRSs in the EU. If not endorsed, then not contained in the IFRS Taxonomy.

Source: ESMA–ESEF Reporting Manual – 18. December 2017

10© Deloitte 2019

The ESEF XBRL taxonomy

Elements in the ESEF taxonomy

IFRS Standards

Common reporting practice

Limited number of technical

additions

ESEF Taxonomy

Core taxonomy schema

(Annex VI of the RTS)

XBRL taxonomy files

11© Deloitte 2019

Tagging to the ESEF XBRL Taxonomy

Illustrative example

?

?

12© Deloitte 2019

Tagging requirements by the ESEF RTS

Use specific current elements if possible!

“Preparers shall mark-up disclosures using the taxonomy element having the closest accounting meaning to the marked up disclosure; if the closest taxonomy element misrepresents the accounting meaning of the disclosure, issuers shall create an extension taxonomy element and anchor such extension to the core taxonomy element that has the closest accounting meaning.”

Example:

A preparer has to consider the accounting meaning of a taxonomy element when making this judgement. For example, a disclosure described by an entity as “Issue of share capital” and presented in the cash flow statement as a cash inflow could be marked up using the taxonomy line item with the standard label “Proceeds from issuing shares”.


“Proceeds from issuing shares”

Example – Use wider tag:

13© Deloitte 2019


Use wider tags if possible!

“It is possible and recommended to use an element in the ESEF taxonomy that is wider in scope or meaning than the marked up information, if the marked up report does not contain another disclosure that fully or partially corresponds to the respective taxonomy element.”

Example:

An issuer which discloses in its statement of cash flows an item that represents cash outflows relating to the “purchase of property, plant and equipment and intangibles other than goodwill” can use the taxonomy element “purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets” to mark up the disclosure, even though the cash outflows do not relate to investment property or other non-current IF the issuer does not disclose in a separate item cash outflows relating to purchase of investment property or other non-current assets.


“Purchase of property, plant and

equipment, intangible assets other

than goodwill, investment property

and other-non-current assets”

Example – Use wider tag:

14© Deloitte 2019


Use extensions if necessary, but anchor them to current elements!

“Extension taxonomy elements always have to be anchored to elements of the ESEF taxonomy, except for elements corresponding to subtotals.”

Example:

An issuer issued equity and it received one part of the capital increase in kind and another part of the capital increase in cash. It disclosed in its statement of changes of equity the two components separately. The ESEF taxonomy includes an element “issue of equity” but it does not include separate elements for capital increases in kind and capital increases in cash.

Therefore, the issuer creates capital extension taxonomy elements “capital increases in kind” and “capital increases in cash”. Capital increases in kind and in cash are narrower in scope that the element “issue of equity” and represent disaggregations of it. Therefore, the two extension elements are anchored to the wider base taxonomy element “issue of equity”. It is not necessary to anchor the two extension taxonomy elements to narrower elements in the ESEF taxonomy.

Source: ESMA –ESEF Reporting Manual – 18. December 2017

Capital increase in kind Capital increase in cash

“Issue of equity”

Extensions

Anchoring

Example – Anchoring extensions (broader):

15© Deloitte 2019


Use extensions if necessary, but anchor them to current elements!

“Where an extension taxonomy element combines a number of elements of the ESEF taxonomy, issuers shall anchor that extension taxonomy element to each of the elements in the ESEF taxonomy it combines, except where these elements are reasonably deemed insignificant.”

Example:

An issuer discloses in its IFRS statement of financial position an item “issued capital and share premium”. The ESEF taxonomy does not include such an item. Therefore, it is necessary to create an extension taxonomy element. However, the taxonomy includes the elements “issued capital” and “share premium”. The extension taxonomy element represents a combination of the two elements that are available in the ESEF taxonomy and therefore, the extension taxonomy element “issued capital and share premium” should be anchored to these two elements, indicating that it is wider in scope than the two elements.

Source: ESMA –ESEF Reporting Manual – 18. December 2017

Share capital and Premium

“Issued

capital” “Share

premium”

Example – Anchoring extensions (narrower):

Extension

Anchoring

16© Deloitte 2019

What information should be tagged?

Mandatory and voluntary tagging

Detailed tagging of Primary Financial Statements mandatoryfrom 2020

Block tagging of the Notes mandatory from 2022

Data in text

Images

Data in graphics

17© Deloitte 2019

The production process of an iXBRL report

Much can initiated already now!

1• Familiarise yourself with the ESEF requirements

• Familiarise yourself with the ESEF Taxonomy

2• Prepare a correlation table (mapping)

• Assess the need to crease extension

3

• Apply base taxonomy tags

• Extend the taxonomy

• Anchor extensions

4• Review and validate the report

• Publish the iXBRL report

Based on ESMA presentation 2019

18© Deloitte 2019

How to get prepared for the ESEF

Timing is key – Start early!

LEARNING• Familiarise

yourself with the ESEF requirements and with the ESEF taxonomy

• Educate your teams and management

1

STRATEGY • In-house or

externalized production?

• Governance of the ESEF project (validation, key actors, etc.

3MAPPING• Map your

financial statements to the ESEF taxonomy

• Analyse the need for extensions and anchors

2

SOFTWARE TOOL• Start assessing the

right solution• “Built in” or “bolt on”

approach• Standalone iXBRL or

disclosure management solutions

4

19© Deloitte 2019

European Single Electronic Format (ESEF)

Where to find more information?

On ESMA’s website

• The ESEF webpage (www.esma.Europe.eu)

• The final report on the draft RTS ond ESEF (ESMA32-60-204)

• The ESEF Reporting Manual (ESMA32-60-2540)

• Video tutorials on ESEF: Video 1: www.youtube.com/watch?v=lOg9ETFpAhg

Video 2: youtu.be/FlmK-_H2x8w

• The Feedback Statement on the Consultation Paper on the RTS on ESEF (ESMA/2016/1668)

On the IFRS Foundation website

• General resources on the IFRS Taxonomy

• Using the IFRS Taxonomy: A Preparer’s Guide

• IFRS Taxonomy illustrative examples

On XBRL Europe’s website

20© Deloitte 2019

Thank you!

ESEF seen from Finanstilsynet

XBRL Event @ Deloitte21 May 2019

Starting out with Gordon Gekko…

Transparency Rules

• Transparency Directive article 4

• Kapitalmarkedsloven §25

• Simultaneous publishing and

filing with the DFSA

European Single Electronic Format

Transparency

Speed

Availability

StructuredAccounting

Data

ESEF

Well functioning European capital markets

Issuers

Finanstilsynet

ESMA

Business register

IFRS Foundation

Investors

Analysts

Auditors

Service & software providers

Efficient markets

ESEF will become a part of OAM

• Officially Appointed Mechanism (OAM)

• Centralized storage of all published regulatory information + more types of public data

OAM

Inside information

Take over bids

Large shareholders’ notifications

Managers’ notifications

Shortsellingnotifications

AnnualFinancial Reports

(ESEF)

Prospectuses

Finanstilsynet’s OAM

• Currently preparing for a new system

Make all ESEF files available simultaneously with publication to the markets

Provide search functions for historical data

No validations

• ESEF formatted AFRs

• XHTML

• InlineXBRL

ISSUERS

• Storage of ESEF files

• No validation

OAM• Access to ESEF files

• Search documents

• Historical data

USERS

Some links

• Finanstilsynets current OAM webportal:

https://oasm.dfsa.dk/

• More information will follow on our website

www.finanstilsynet.dk

• Keep yourself updated on ESMAs workhttps://www.esma.europa.eu/

Ending with the other side of the mug…

Thank you for listening

Chief Advisor Lise Fode

What will the future bring at the DBA?

21. May 2019

Who we are

2Danish Business Authority

We are approx. 500 employees

We have divisions in

• København

• Silkeborg

• Nykøbing Falster

A part of The Ministry of Industrial, Business and Financial Affairs


The minister

Design Society

Danish Standards

Danpilot

Denmark’s ExportCredit Agency

Finansiel Stabilitet

Garantifonde

Nordsøfonden

Visit Denmark

The Danish Growth Fund

Danish Business Authority

Danish FSA

Danish Competition and Consumer Authority

Danish Appeals Boards Authority

Danish Patent and Trademark Office

Danish Safety Technology Authority

Danish Maritime Authority

1 department

7 agencies

9 institutions

Main task of The Danish Business Authority


Business service and registration of companies

Business development and digital growth

Business regulation and supervision planning

and rural business

EU and international affairs

Contact with everyone in the business community


Visitors at

VIRK.dk

27MLook-ups at

VIRK INDBERET

10Mcompanies in the

Central Business

Register

798.000registration of

companies

(1.867 a day)

682.000

annual reports

recieved

277.000calls annually

(715 a day)

180.500immediate

decisions

93%customer

satisfaction

92,6%

During 2018 we had

Filing the annual report at the DBA TODAY


• PDF

• XBRL

Company A

• Validations

DBA• PDF

• XBRL

Publication

Filing the annual report at the DBAFUTURE


• IXBRL

Company A

• Validations

DBA• IXBRL

• PDF

• XBRL

Publication

Choice of taxonomy?


• UpdatedESEF-

taxonomy

• CostlymaintananceDK-IFRS

taxonomy

Annual reports vs. Interim reports


Annual reports

XBRL/PDF

Interim reports

XBRL/PDF

Annual reports

IXBRL

Interim reports

IXBRL

Tagging


DK-taxonomy

CVR number, Auditor-statement,

statement of CSR etc.

ESEF-taxonomy

Primary financialstatements

Voluntary IFRS-reporting


IFRS-filers

Voluntary IFRS-filers

DK-Gaap filers

The digital eco-system


XBRL DK

Authorities

FSR –Danish

Auditors

XBRL Tools

Analysts

How to get there?


DK-GAAP-filers


• Over 270.000 annual reports

• 3 different filing-solutions• Regnskab Basis: IXBRL• Regnskab Special: XBRL/PDF or IXBRL• System2System: XBRL/PDF

DK GAAP-filers


• IXBRL validator 1.0 -> 1.1

• Base 64 encoding images

• IXBRL validations (looking at ESEF for inspiration)

Timeline

Danish Business Authority 17

Q3 + Q4 2019

Regulation

Now!

Discussion attention points

2020

Mandatory IFRS IXBRL

2020

Mandatory DK gaap IXBRL

2019 + 2020

Adjustments IT

DBA and externally

19

• Standard chart of accounts just released.

• Only small companies.

• Purpose: First step of automating the bookkeeping of small companies.

Standard chart of accounts

20

• According to Denmark’s Nationalbank's Payment Council, there are large social

costs associated with payments between companies.

• Manually managing payments (eg invoice submission, payment, reconciliation

and bookkeeping) is resource-intensive and costs companies up to DKK 4.2

billion. annually.

• All billing to the public in Denmark has been done electronically for more than 10

years, but trading B2B is often not done electronically. Only 16-30 per cent of

Danish companies can receive an e-invoice.

Electronic invoicing as a prerequisite for automation

Lise Fode

[email protected]

+45 35291416

Flügger Årsrapportering- iXBRL

Heidi Liljenbøl

Group financial controller

Ansvarlig for bl.a. årsregnskabsprocessen for Flügger koncernen og alle koncernens datterselskaber.

Ansat i Flügger siden 1. december 2014

Majbritt Scheller

Head of Corporate Accounting- Herunder

AccountingCredit ControlPayroll

Ansvarlig for bl.a. Flüggers eksterne finansielle rapportering

Ansat i Flügger siden 1. november 2014

Flügger fabrikken i Kolding –farvesat af Poul Gernes

Kort fortalt

Flügger udvikler, producerer og markedsfører et bredt og koordineret sortiment inden for dekorativ maling, træbeskyttelse, spartelmasse, tapet og maleværktøj i høj kvalitet.

Forretningsmodel

Nettoomsætning: 1,818 mia. DKK

Norge14%

Danmark, Island,

Grønland og Færøerne

37%

Sverige 34%

Polen, Kina og

øvrig eksport

15%

Vores produkter forhandles via detailkæden Flügger farver med mere end 500 butikker fordelt på Norden, Polen og Kina.2017/18 regnskabstal

1.614 medarbejdere

Butikker Salg

Produktion Logistik

Admin + R&D

2017/18 regnskabstal

Flügger’s ejerstruktur

I 1983 blev Flügger børsnoteret på Københavns Fondsbørs – med en børsværdi på 1 mia. DKK. Flügger aktien handles under fondskode FLUG-B.

Over 50% af Flügger aktier (og over 80% af stemmerne)ejes af familien Schnack

Flügger group A/S (moderselskab)

Tilknyttede selskaber:

- Flügger Denmark A/S- PP professional paint A/S- Flügger Sweden AB- Flügger Norway AS- Flügger Sp. Z o. o.- Flügger Iceland ehf.- Flügger Coating (Shanghai) Co., ltd.- Flügger Paint (Shanghai) Co., ltd.- Flügger Limited

Flügger og digitalisering

• øge system understøttelse – hermed også sikring af sikkerhed

• øge fleksibilitet – væk fra manuelle/krævende processer

• øge transparens – hvem, hvad og hvor

• minimere risici

Digitalisering af årsrapport processen

2014/15

Delvis manuel konsolidering i excel. Manuel indhentning af

årsregnskabsdata

Mange iterationer med Grafiker, ledelse og bestyrelse om opsætning

Godkendelse på bestyrelsesmøde

XBRL

udarbejdelse og indberetning via PWC

2015/16 + 2016/17

Delvis manuel konsolidering i excel. Manuel indhentning af

årsregnskabsdata

Mange manuelle iterationer med Grafiker, ledelse og bestyrelse om

opsætning


XBRL

udarbejdelse - ParsePort

indberetning - Flügger

2017/18 + 2018/19

Fuld automatisk konsolidering. Mindre manuel indhentning af årsregnskabsdata

Mange manuelle iterationer med Grafiker, ledelse og bestyrelse om opsætning


XBRL

udarbejdelse - ParsePort


Forventinger tl

2019/20 og frem

Fuld automatisk konsolidering. Mindre manuel indhentning af

årsregnskabsdata

Færre iterationer med Grafiker, ledelse og bestyrelse om

opsætning grundet elektronisk datastyring via iXBRL Collaborated

Workspace


iXBRL

Udarbejdet undervejs - ParsePort


Integreret konsolideringsløsning

Integreret IXBRL og årsrapport proces

Moderselskab + 12 datterselskaberModerselskab + 9 datterselskaber

Den nye proces

CollaboratedWorkspace

Finance- Konsolidering af data - Kontrol/styring af

processer- Klargøring til ledelsen- Løbende analyser- Procesejer

XBRL Specialist- Sparring med

Finance- Løbende

opdateringer mod ESEF regler/ordbog

- (Klargøring af data)- (Sikring af tagging)

Ledelse- Review af

regnskab

Revisor- Kontrol af

tagging- Rådgivning- Sikring

Designer- Udvikling af grafisk

materiale/identitet.- Klargøring af HTML

Fordele / Ulemper

Alt samles i én fil

Bedre og mindre kontrolarbejde iproduktions processen

Indsigt i mapning af XBRL

Mindre risiko for fejl

I tråd med digitaliseringsstrategi

Tidsbesparende når det erimplementeret ift. i dag

Investering i ny løsning og omskoling af personale

Mere tidsforbrug i opstarten hvorder i forvejen er begrænset tid

Ekstra opgaver første år

ESMA lader vente på sig med svarpå vigtige spørgsmål

Hvorfor den valgte løsning

Meget arbejde konsolideres allerede i Excel.Vi vil lave den rigtige proces fra starten.Meget forberedelse er allerede gjort.Strukturen er allerede på plads.Anerkendt leverandør.

Konklusion / Anbefalinger

Start tidligt! Jo før, jo lettere bliver første år

Gentænk processen! Nu når der alligevel ændres i den

Udnyt stilleperioden! Til at få de fundamentale ting på plads

Find en passende balance.Mellem specialister og in-house kompetencer

Spørgsmål / Kommentar

Hvad betyder iXBRL for tidsplanen ifm. årsrapportens udarbejdelse?

Hvordan håndteres mapning?

Hvorfor ikke fortsætte med PDF ”modellen”?

Hvilken rolle kommer revisor til at spille ift. iXBRL

PARSEPORT APSMichael Krog

XBRL made simple

OM PARSEPORT

- Etableret januar 2010.

- Tilbyder løsninger inden for Finansiel rapportering herunderCRD IV, Solvency II, GAAP ogESEF.

- Kontorer i Albertslund, DK ogAmsterdam, NL.

- Aktive medlemmer af XBRL konsortiet.

Kim Eriksen &Michael Krog

NOGLE AF VORES KUNDER

XBRLFinance CORPORATECOMMUNICATION

NUVÆRENDE WORKFLOWFREMTIDENS WORKFLOW

iXBRL

Revisor

i

iXBRL

Finance CORPORATECOMMUNICATION

COLLABORATED WORKSPACE

iXBRL

Revisor

PARSEPORTCOLLABORATEDWORKSPACE

The European Single Electronic Format (ESEF)

The ESEF and the role of the auditor

21.05.2019

2© Deloitte 2019

Will the auditors have to check the XBRL-tags imbedded in the xHTML document?

Still under consideration!

Should the XBRL tags in the AFRs be audited?

Mandatory audit is not part of the ESEF-mandate, but the role of the auditor is still under consideration by the European Commission. The Commission has signalled, that assurance is intended for ESEF.

Auditors generally give their opinion on the true and fair view of the financial statements as a whole and not on the individual disclosures in the financial statements. An auditors opinion on XBRL tags will necessarily be of a different kind and as for now, there is no specific standard, etc. for such an opinion.

If it is decided, that the XBRL tags should be part of the auditors opinion on the annual financial reports or a separate opinion, then the auditors got to have standards and guidelines to which they can refer when planning and performing their work and forming the opinion to be given. Work is being done on a European Level.

If audit becomes a requirement then “normal” independency requirements will apply and therefore the auditor will not be able to assist their clients preparing the AFRs.

If the regulators should be in doubt whether to make auditors opinion on XBRL-tags mandatory, there can be referred to a number studies, feedback from respondents to the original ESEF discussion paper, experiences from Denmark on the use of XBRL-data, etc. that supports the view, that the XBRL-data should be “audited”.

This quote is taken from a white paper issued by the Columbia Business School (2012) when seeking an explanation to why the XBRL-data for the US-listed companies was not used by investors and analysts:

In USA audit of XBRL reporting is not mandatory, but manycompanies have chosen to have the auditor to perform AgreedUpon Procedures of the XBRL filing to give Managementcomfort that the filing is in compliance with the requirements.

3© Deloitte 2019

Things to consider regarding an auditor’s opinion on the xHTML document

• The meaning of “True and Fair View” in the context of iXBRL?

• Management’s explicit assertion about the iXBRL data?

• Materiality in the context of electronic tags?

• Availability of the auditor’s report in the iXBRL document and tag of the data that are covered by the auditor’s report?

• National competent authority overlay and voluntary tagging –eg. Danish Business Authority’s requirement in connection with submission of the annual report as approved at the shareholders general meeting?

• Technical verification of the electronic document?

• Available software to support the auditors work and report?

CEAOB INTERNATIONAL AUDITING STANDARDS SUB-GROUP - Work Plan 2019:

is your annual report and numbers ready to go digital?...flügger – ixbrl learnings going from...

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