present situation - draft emile bartolé cen/ws xbrl: improving transparency in financial and...
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Present situation - DRAFTEmile Bartolé
CEN/WS XBRL: Improving transparency in financial and business reporting
CWA2 Situation & latest evolutions
1 CWA2
Objectives of CWA2Dual objective of CWA2: standardize
The way of submitting instances, a container with standardizedEncryptionDigital signatureCompression…
The way of transmitting the usual metadata that determine the context of an xbrl reporting instance
the sender of the documentcontact detailsdate and time of submission…
Page 2 CWA2
Deliverables
Specification document(s) Delivered (draft)Header XML schema Delivered (draft)Instance Feedback XML schema Delivered (draft)Container Feedback XML schema Delivered (draft)Container Test tools In progress (draft)CBV in dimensional XBRL In progress (draft)
Enhanced workflow
Submission container
Declarer
header.xmlnationalinstance1.xbrlnationalinstance2.xbrl
Subcontainer
Subcontainer
National National Supervision Supervision
AuthorityAuthority
European / European / Other Other
Supervision Supervision AuthorityAuthority
Feedback Feedback
Submission containerMultiple 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
Authorities may define “their” naming convention (files, folders)
Multiple compression packages per security envelope are allowed
“Other” files in adequate file formats (e.g. an audit report to prove the validity of the figures) are allowed, particularly also valid subcontainers, whether up to the ZIP, the Xades-EPES (“SignedSubContainers”) or to the encryption structure (“FullSubContainers”)
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Package & Compress (zip)
Signature (XADES-EPES)
header.xml
Instances instance1.xbrl instance2.xbrl … instancen.xbrl
Taxonomy taxonomy-file1.xml | .xsd taxonomy-file2.xml | .xsd … taxonomy-filen.xml | .xsd
SignedSubContainers XadesSignedSubcontainer.xml
FullSubContainers EncryptedSubcontainer.xml
Attachment AuditReport.pdf
Encryption (XML Encryption)
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Signature 1 (contributor 1 - private key)
Encryption (public key of the first destinee)
Zip
HeaderInstance 1Instance 2 ...Instance n
SignedSubContainers XadesSignedSubcontainer.xml
• not encrypted• potentially signed by a different contributor
FullSubContainers EncryptedSubcontainer.xml
• encrypted for final destinee• potentially signed by a different contributor• usual container structure
National National Supervision Supervision
AuthorityAuthority
Single collection - multiple dispatching
Encryption (next destinee) & transfer
Other Other Authority:Authority:e.g. EBAe.g. EBA
Other Other Authority:Authority:
BIS / ESRB / BIS / ESRB / Banking Banking Union / …Union / …
Transferonly
EBA requirement: Ensure integrity
Solution: use signed subcontainers!
Integrity of data is guaranteed for both receivers respectively, for NSA in the Instances integrity area, for subsequent institutions in their respective subcontainer’s integrity area
If InstanceAn.xbrl is meant to have identical content as InstanceAn.xbrl, enhanced services possible are possible by NSA: guarantee identity of information delivered to NSA and ESA (via simple file comparison)
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Package & Compress (zip)
Signature (XADES-EPES)
header.xml
Instances InstanceA1.xbrl InstanceA2.xbrl … InstanceAn.xbrl
SignedSubContainers SignedSubcontainer.xml Header.xml InstanceB1.xbrl InstanceB2.xbrl … InstanceBn.xbrl
Encryption (XML Encryption)
NSA
ESA
Integrityareas
EBA requirement: use with secure transport
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Package & Compress (zip)
Signature (XADES-EPES)
header.xml
Instances InstanceA1.xbrl InstanceA2.xbrl … InstanceAn.xbrl
SignedSubContainers SignedSubcontainer.xml Header.xml InstanceB1.xml InstanceB2.xml … InstanceBn.xml
Encryption (XML Encryption)
Unsecure or undefined transport:
Package & Compress (zip)
header.xml
Instances InstanceA1.xbrl InstanceA2.xbrl … InstanceAn.xbrl
SignedSubContainers SignedSubcontainer.xml Header.xml InstanceB1.xml InstanceB2.xml … InstanceBn.xml
Secure transport:
Feedback container
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)
The XML schema for the feedback files will contain a hash code for the original file guaranteeing non-repudiation 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
Package & Compress (zip)
Signature (XADES-EPES)
Feedback instance1.xml instance2.xml … instancen.xml
Encryption (XML Encryption)
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Page 10 CWA2
Standards & AlgorithmsTopic References & Structures Algorithms Remark
Compression
http://www.pkware.com/documents/casestudies/APPNOTE.TXT
zip V2.0 or higher
Hash http://csrc.nist.gov/publications/fips/fips180-4/fips-180-4.pdf
SHA256 Identify files
Digital Signature
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:053:0066:0072:EN:PDF
XADES-EPES
http://www.ietf.org/rfc/rfc3447.txt
RSAwithSHA512
Encryption
http://www.w3.org/TR/xmlenc-core1/
(Fallback: http://www.w3.org/TR/xmlenc-core/)
http://www.ietf.org/rfc/rfc3447.txt
RSA (OAEPWITHSHA-512ANDMGF1PADDING)
Tools developement:
Environment: Java
Topic Framework Packages
Manage zip files Standard Java java.util.zip
Manage xml files Standard Java
XML Encryption Standard Java javax.crypto, java.security, javax.xml.crypto
Digital Signature (XAdES)
Eid-dss http://code.google.com/p/eid-dss/
CWA2 Header
XML
Direct import of the core business vocabulary into the draft header schema
Support of initial & update submissions
Full support of signed as well as signed & encrypted subcontainers
Header Orientations
Types of header fields
CWA2Page 13
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
Core business vocabulary in XBRL
Re-implementation of the EU Core business vocabulary
Dimensional XBRL
DPM (with Tables) being developed
First taxonomy version available
