sap® businessobjects™ disclosure management, xbrl starter...

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SAP® BUSINESSOBJECTS™ DISCLOSURE MANAGEMENT, XBRL STARTER KIT FOR IFRS Simplified Configuration Description

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Simplified Configuration Description

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Contents Introduction .................................................................................................................................................... 4

IFRS-based Taxonomy .................................................................................................................................. 5

Organizing the Taxonomy Files ................................................................................................................... 5

Presentation Groups .................................................................................................................................... 5

Organizing Concepts: Presentation, Calculation, Definition ........................................................................ 6

Notes Block Tagging: Additional Schema File ............................................................................................. 8

Tagging Workbook ........................................................................................................................................ 9

Instructions and Settings .............................................................................................................................. 9

Table of Contents ......................................................................................................................................... 9

Pre-Tagged Financial Statements ............................................................................................................. 10

Notes block tagging .................................................................................................................................... 12

Template for detail tagging ........................................................................................................................ 13

Updating Contexts Automatically via the API............................................................................................. 14

Appendix: Disclosure Management Documentation ............................................................................... 15

XBRL starter kit for IFRS

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Introduction

The SAP® BusinessObjects™ Disclosure Management, XBRL starter kit for IFRS (International Financial Reporting Standards) is pre-configured content intended to accelerate and secure your Disclosure Management application implementation project related to XBRL (eXtensible Business Reporting Language) publishing. The starter kit includes one IFRS-based taxonomy in the form of XML files, and a set of pre-tagged financial statements in the form of an Excel-based file.

The starter kit has been designed to meet the form 20-F filing requirements of the U.S. Securities and Exchange Commission (U.S. SEC) intended for foreign private issuers. In this respect, this document includes some references to the EDGAR

® (Electronic Data Gathering, Analysis, and Retrieval system) Filer

Manual (EFM).

The two following chapters explain how the taxonomy and the tagging file have been configured, and how they can accelerate both the implementation of your XBRL filing application and your XBRL filing process when operating these files.


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IFRS-based Taxonomy

Organizing the Taxonomy Files

The starter kit includes a customizable XBRL taxonomy which can be modified to reflect your own filing requirements, notably in terms of specific concepts. In this respect, the namespace prefix “comp” has been defined and identifies the taxonomy items that are specific to your group: extended primary concepts and members, labels and links between elements (presentation links, calculation links and definition links).

The taxonomy files are named and organized in compliance with the section 6.3.3 of the EFM (EDGAR®

Filer Manual): {base}-{date}[_{suffix}].{extension}.

XBRL Document File name*

Schema comp-20111231.xsd

Calculation Linkbase comp-20111231_cal.xml

Definition Linkbase comp-20111231_def.xml

Label Linkbase comp-20111231_lab.xml

Presentation Linkbase comp-20111231_pre.xml

*For a company identified with “comp” and for 2011 year end

According to this EFM section, for example for the 2011 year-end, the XBRL instance you will create with your own data should be named comp-20111231.xml where “comp” stands for your SEC registrant ID.

The “comp” default prefix must be changed to the filing prefix of your company both for taxonomy elements and the file names. You can do this in the Taxonomy Information section via the taxonomy designer of Disclosure Management.

Presentation Groups

The following Presentation Groups, i.e. Extended Link Roles in XBRL terms, have been created in the taxonomy:

00000-Document and entity information

00100-Statement of financial position, current/non-current

00200-Income statement, by function of expense

00300-Statement of comprehensive income

00400-Statement of changes in equity

00500-Statement of cash flows, indirect method

10100-Corporate information and statement of IFRS compliance (example)

10200-Notes - Accounting policies, changes in accounting estimates and errors (example)


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The first Presentation Group 00000 includes concepts used to file Document and Entity Information (DEI) such as the document type, the document fiscal year focus and the entity registrant name. The following Presentation Groups 00100 to 00500 correspond to the 5 publishable financial statements. The last two Presentation Groups provides you with simple examples of textual notes disclosures.

Organizing Concepts: Presentation, Calculation, Definition

The vast majority of concepts used in the taxonomy for the financial statements listed above are IFRS concepts imported from the IFRS taxonomy released by the IFRS Foundation (http://www.ifrs.org/XBRL/XBRL.htm). The hierarchies of concepts defined in the Presentation view, in the Calculation view and in the Definition view reflect those of the standard IFRS taxonomy.

Example 1: Statement of Financial Position – Presentation View

Example 2: Statement of Cash Flow, Indirect Method – Calculation View

http://www.ifrs.org/XBRL/XBRL.htm


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Example 3: Statement of Changes in Equity – Definition View

A few extension concepts have been created and inserted in the Statement of Comprehensive Income hierarchy. This illustrates how the taxonomy can be customized by mixing custom concepts with standard concepts within the existing taxonomy hierarchies.


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Notes Block Tagging: Additional Schema File

Tagging textual notes with SAP BusinessObjects Disclosure Management requires a specific schema file whose elements are used to define the connection between Microsoft Excel cells tagged with taxonomy concepts on the one hand, and texts written in a Microsoft Word document on the other hand.

Such a schema is provided to you as part of the starter kit with the COMP Notes and Disclosures Bookmarks.xsd file. The example items can be customized by updating their ID and name, and new elements can easily be added by copying one of these template items.

The way that this schema file should be used for tagging textual notes is illustrated in the tagging workbook (see Notes block tagging below).


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Tagging Workbook In addition to the IFRS-based taxonomy, a Microsoft Excel workbook is delivered as part of the XBRL starter kit: IFRS2010-BPC-FORM-20F.xls. It has been entirely pre-tagged with the starter kit taxonomy. It can therefore be used as such for financial statements and DEIs, unless some concepts, contexts or units must be added or removed in order to meet your specific filing requirements. With regards to notes, additional cells can simply be tagged with concepts that you will have inserted according to these requirements.

The following sections explain the content of the workbook’s sheets.

Instructions and Settings

This worksheet provides you with general regulatory information for filing with the SEC. It also includes instructions on how to use the workbook as well as explanations on how it was designed.

The taxonomy files mentioned in the previous chapter have been included in the worksheet as an embedded object.

Lastly the settings related to the source reporting data are exposed to you in a dedicated section, notably the following:

The scale factor to be applied to the source amounts (see Data Retrieval Formula below).

The dimensional identifiers of the data slice that includes the financial information to disclose.

Note regarding external links, data retrieval formula and settings:

The SAP® BusinessObjects™ Disclosure Management XBRL Starter Kit for IFRS is also embedded in the SAP® BusinessObjects™ Planning and Consolidation Starter Kit for IFRS, version for SAP NetWeaver, in that the Microsoft Excel tagging workbook is included in one of the Planning and Consolidation starter kit’s reports folder. As a result, the instructions related to external links and the data retrieval formula refer to the way source data must be accessed in the reporting application.

Should this template be used with another source system, these instructions can be adapted easily while keeping them based on the same principle for extracting data both from a reporting database and other workbooks.

Table of Contents

The Table of Contents worksheet (ToC tab) provides you with a summary of the tagged financial statements and notes. Formulas are used to retrieve the statements’ name and hyperlinks have been inserted to automatically take you to the report your have picked.

In addition, a control column gives you a snapshot of the number of rollup inconsistencies highlighted by visual controls configured in the reports, for example due to rounding issues.


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This summary can therefore be consulted as a control dashboard prior to creating the XBRL instance.

Pre-Tagged Financial Statements

Tagging: Concepts, Contexts and Units

Each cell of the financial statements has been tagged with the following elements:

One concept from the starter kit’s taxonomy.

One of the base contexts or one of the related dimensional contexts defined for the Statement of Changes in Equity.

One of the following units: EUR (Euro), EURperShare (Euro per Share), Share.


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In terms of contexts, 5 base contexts have been created in order to tag balance data (period type = instant) and periodic data (period type = duration) of both the current fiscal year and the prior fiscal year, and balance data of the year before the prior fiscal year:

Base Context ID Description Period Type

FYp0YTD Current Year – Year To Date Duration

FYm1YTD Prior Year – Year To Date Duration

FYp0Qp0e Current Year, Current Quarter End Instant

FYm1Qp0e Prior Year, Same Quarter End Instant

FYm2Qp0e Year-2, Same Quarter End Instant

Additional dimensional contexts are derived from the base contexts above. They were created dimensionally to tag the data in the Statement of Changes in Equity by associating amounts with members of the Component of Equity axis.

Example of dimensional context: Current Year to Date, Retained Earnings Member

The time-related properties of these contexts (Instance, Start Date, and End Date) are automatically updated when updating the filing date information by a specific macro that leverages the Report Builder ’s API (see Updating Contexts Automatically via the API below).


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Data Retrieval Formula

As explained in the instructions of the Info & Settings worksheet, the data retrieval formula includes the formula for fetching the source reporting data (Microsoft Excel add-in formula or external formula) and takes into account the following:

Rounding source amounts to the nearest integer Amounts filed in an XBRL instance must be integers.

Reversing the sign of the source amount Some amounts may have a reversed sign in the source system compared to the expected sign in the XBRL instance (e.g. expenses, treasury shares). For this reason a specific column exposes the multiplying factor to be applied to the source amount to reverse the sign in this case (column header = “Ng”).

Adjusting the amount by 1 or -1 to ensure the rollup consistency on rounded amounts. The sum of rounded amounts for base level accounts in the hierarchy does not necessary equal the rounded amount for the respective parent account. Therefore the retrieval formula takes into account the content of a dedicated column where you can input the adjustment on an account by account basis (generally +1 or -1).

Multiplying source amounts in the case they are originally expressed for example in thousands or in millions.

According to the EDGAR Filer Manual (sections 6.6.31 and 6.34), you should not define or use units that imply a scale factor on a currency. If amounts are expressed in thousands or in millions in the source reporting application, they should be multiplied accordingly to turn them into amounts in simple unit without factor in the instance file. Thus the retrieval formula finally takes into account the scale factor defined in the Setting section (see Instructions and Settings above)

Rollup Consistency Controls

Worksheets where financial statements are tagged include control columns in which the difference between amounts stored on parent accounts, and the sum of amounts stored on the respective child accounts is computed. These visual controls reflect the rollup calculation controls defined in the taxonomy, and therefore allow you to anticipate on possible rollup errors raised by the validation engine of Report Builder (Disclosure Management add-in for Microsoft Excel).

Formatting

Microsoft Excel cell styles have been leveraged to streamline the layout applied to cells depending on their content: statement title, base-level account description, total account description, control formula, etc. As a result, you can update the cell layouts consistently throughout the workbook by updating the pre-defined cell styles.

Notes block tagging

This worksheet illustrates how textual information can be block tagged using Report Builder in order to comply with the first year SEC filing requirement. Two cells correspond to examples of disclosure notes; each of the cells is both tagged to one string-type concept in the taxonomy and linked to one element of the specific schema designed for textual notes and mentioned in chapter 1, IFRS-based Taxonomy (see Notes Block Tagging: Additional Schema File)


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Then you just need to tag the notes’ texts written in one or many Microsoft Word documents and associate these files to the Microsoft Excel tagging workbook.

By following these examples for the rest of your financial report, all the textual information of your notes will be included in your XBRL instance.

Template for detail tagging

The last worksheet (tab D1, Detail #1) shows you an example of how to organize the tagging of one given note so as to reflect the 4 levels of tagging required by the SEC from the second year of XBRL filing:

Level 1: block tagging of notes

Level 2: separate block tagging by significant accounting policy

Level 3: separate block tagging by table

Level 4: detail tagging at amount level for amounts included in tables and footnotes


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Updating Contexts Automatically via the API

A VBA Macro is attached to the DEI worksheet so that it is triggered when one of the context-related pieces of information is updated in this sheet: entity URI, entity code, period end date or fiscal year end date. If VBA macros are enabled by the Microsoft Excel user, all time and entity related properties of the predefined contexts are updated automatically.


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Appendix: Disclosure Management

Documentation A set of documents is available on SAP Service Marketplace and provides you with useful information on how to install and use SAP BusinessObjects Disclosure Management. Some of the documents explain best practices for updating the taxonomy or the tagging workbook.

Visit SAP Service Marketplace at the following location: http://service.sap.com/support

Release & Upgrade Info Installation & Upgrade Guides SAP BusinessObjects SAP

BusinessObjects Enterprise Performance Management (EPM) Disclosure Management / XBRL

Publishing by UBmatrix

Example of documentations:

SAP BusinessObjects XBRL Publishing 1.1 Users Guide

How to Guide: How to Migrate XBRL Tagging to a Newer Taxonomy Version

http://service.sap.com/support

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