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CEN/WS XBRL. CWA2: Hot topics of interest in 2nd level reporting. 20 February 2013 Ignacio Boixo. CWA2. Hot topics of interest in 2 nd level reporting. Workflow on 2 nd level reporting Proof of concept e-mail validation Core Business Vocabulary Legal Entity Identifier - PowerPoint PPT Presentation
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20 February 2013
Ignacio Boixo
CEN/WS XBRL
CWA2Page 1
CWA2: Hot topics of interest in 2nd level reporting
Hot topics of interest in 2nd level reporting
Workflow on 2nd level reportingProof of concept e-mail validationCore Business VocabularyLegal Entity IdentifierAny other Business?
Page 2
Requirement: example workflow
Submission container
Declarer
header.xmlnationalinstance1.xbrlnationalinstance2.xbrl
Signature (and encryption) via National
regulator public certificate
Signature (and encryption) using
European regulator public certificate
Subcontainer
Subcontainer
National Supervision
Authority
European Supervision
Authority
Page 3
Page 4
Signature 1 (contributor 1 - private key)
Encryption (public key of the first addressee)
Zip
HeaderInstance 1, Instance 2, …, Instance n
…
Signature 2 (contributor 2 - private key)
Zip
HeaderInstance 1, Instance 2, …, Instance n
National Supervision
Authority
Alternative A: Signature encapsulated
Signature 3 (contributor 3 key)
Zip
HeaderInstance 1, Instance 2, …, Instance n
Signature/ Encryption (addressee
certificate) & transfer
Other Authority:e.g. EBA
Other Authority:
BIS / ESRB / Banking Union / …
transfer
Encryption (public key 2nd addressee)
Page 5
Signature 1 (contributor 1 - private key)
Encryption (public key of the first addressee)
Zip
HeaderInstance 1Instance 2 ...Instance n
SignedSubContainers XadesSignedSubcontainer.xml
• signed with contributor 2 private key
• Inside, zip file with a new Header, Instance 1, Instance 2, …, Instance n.
FullSubContainers EncryptedSubcontainer.xml
• public key 2nd addressee• signed with contributor 3
private key• Inside the signed, zip file with
a new Header, Instance 1, Instance 2, …, Instance n.
National Supervision
Authority
Alternative Z: Zip-encapsulated
Encryption (next addressee) & transfer
Other Authority:e.g. EBA
Other Authority:
BIS / ESRB / Banking Union / …
Transferonly
CharacteristicsAlternatives are functionally equivalent: both provide
Xades-signed sub-containers for trusting authorities Fully encrypted subcontainers for non-trusting authorities
Both alternatives can deliver as a result a set of files using a generic decomposition tool
For Alternative 1, the result file set will be a flat set of files having their original filenamesFor Alternative 2, the result file set will be a hierarchical set of files (in accordance with the folder hierarchy defined in the .zip container, both folders and files having their original name)
Problem : How shall the NSA identify the final recipients of the subpackages (EBA, Banking union, etc)?
For Alternative 1, the addressee of the subcontainer has to be identified using a non-standard xml tag (requiring thus an intermediate xml schema which is not standard?) For Alternative 2, a file naming convention would be required in the instructions of the NSA to identify the addressee of the subpackage
Page 6
Proof of concept e-mail validation
Page 7
Anonymous EurofilingTestValidator (Arelle)
Signature (XADES-EPES)
Encryption (XML Encryption)
Zip
Instance-1 … Instance-n
Package & Compress (zip)
Signature (XADES-EPES)
Feedback instance1.xml instance2.xml … instancen.xml
Encryption (XML Encryption)
Page 8
http://joinup.ec.europa.eu/asset/core_business/description
Page 9
Page 10
Page 11
TABLE 1. Legal Entity-NamesTABLE 2. Legal Entity-IdentifierTABLE 3. Legal Entity-CodeTABLE 4. Person-NamesTABLE 5. Person-IdentifierTABLE 6. Person-LocationTABLE 7. Legal Entity-AddressTABLE 8. Location-AddressTABLE 9. Location-GeometryTABLE 10. Location-Geometry (alternative representation)In yellow, the primary key of the table, usually an unique value, not to be repeated (see notes on Tables 1, 4 and 6).
TABLE 1. Legal Entity-Names
Typed Dimension
Primary Item
Legal name Alternative name
Note: Legal name as primary key would be duplicated is several alternative names exist. This is NOT an issue in XBRL. In RDBMS, both jointly are the primary key.
TABLE 2. Legal Entity-Identification
Legal Entity - IdentifierPrimary
ItemPrimary
ItemTyped
DimensionTyped
DimensionPrimary
ItemPrimary
ItemLegal name Issuing
authority (name)
Issuing authority URI
Identifier Identifier type
Date of issue
TABLE 3. Legal Entity-Code
Company activity Company Status Company typeTyped
DimensionPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemLegal name Content List List agency List version Content List List agency List version Content List List agency List version
Page 12
Page 13
TABLE 4. Person-NamesResidency citizenship
Typed Dimension
Primary Item
Primary Item
Primary Item
Primary Item
Primary Item
Primary Item
Primary Item
Primary Item
Primary Item
Primary Item
Primary Item
Primary Item
Full name Family name
Given name
Patronymic name
Alternative name
Gender (closed list)
Birth Name Date of birth
Date of death
name id: URI name id: URI
TABLE 5. Person-Identifier
Legal Entity - IdentifierPrimary
ItemPrimary
ItemTyped
DimensionTyped
DimensionPrimary
ItemPrimary
ItemFull name Issuing
authority (name)
Issuing authority URI
Identifier Identifier type
Date of issue
TABLE 6. Person-Location
Country of birth Place of birth Country of death Place of deathTyped
DimensionPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemFull name Geographic
nameGeographic identifier: URI
Geographic name
Geographic identifier: URI
Geographic name
Geographic identifier: URI
Geographic name
Geographic identifier: URI
Note: Full name (i.e. "John Smith") is prone to be duplicated. This is an inherent issue of the Core Person Vocabulary. Disambiguation to be solved (hopefully) by adding something (to be investigated) to the Full name.
Page 14
TABLE 7. Legal Entity-AddressTyped
DimensionPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemPrimary
ItemLegal name Full address PO Box Thoroughfar
eLocator designator
Locator name
Address area
Post name Admin Unit L1
Admin Unit L2
Post Code Address ID
TABLE 8. Location-Address
Typed Dimension
Primary Item
Primary Item
Primary Item
Primary Item
Primary Item
Primary Item
Primary Item
Primary Item
Primary Item
Primary Item
Primary Item
Geographic identifier
Full address PO Box Thoroughfare
Locator designator
Locator name
Address area
Post name Admin Unit L1
Admin Unit L2
Post code Address ID
TABLE 9. Location-Geometry TABLE 10. Location-Geometry (alternative representation)Typed
Dimension Primary Item Primary Item Primary Item Primary ItemTyped
Dimension Primary Item Primary Item Primary ItemGeographic identifier
WKT Lat Long XML geometry
Geographic identifier
Coordinates CRS Geometry type
Page 15
Legal Entity Identifier and mapping to Core Business Vocabulary
Page 16
Legal Entity Identifier
Page 17
Legal Entity Identifier
Page 18
http://www.dtcc.com/downloads/news/CiCi_Report.pdf
Page 19
http://www.dtcc.com/downloads/news/CiCi_Report.pdf
Page 20
http://www.dtcc.com/downloads/news/CiCi_Report.pdf
Page 21
Thanks for your attention
Comments or questions?
[email protected] (as back up of [email protected])