Interim Report - Europa · Web viewNational Statistics Institutions refer to the different domestic bodies in charge of compiling and disseminating statistical information in each

Reference: Project Drafting date: Page:Eurostat: X-DIS/XBRL PILOT PROJECTEurostat: X-DIS/XBRL PILOT PROJECT

17-10-200617-10-2006 11Software AG:Software AG:PHC6CE1/XBRL TOOLS REVIEWPHC6CE1/XBRL TOOLS REVIEW Version: 1.00 Version: 1.00

Report - October 2006

XBRL TOOLS REVIEW(Do not distribute without the permission of

Eurostat)

Contract No.: 14400/2005/005-2006/066 Framework Contract No.: ESTAT 14400/2005/005-2005/695

Confidential Document - Property of Eurostat. Page 1



1.1. INDEXINDEX

1. INDEX...................................................................................................................................................22. GLOSSARY..........................................................................................................................................43. INTRODUCTION.................................................................................................................................74. METHODOLOGY................................................................................................................................8

4.1. TAXONOMY EDITOR REQUIREMENTS.............................................................................94.1.1. MINIMUM REQUIREMENTS (MUST HAVE).................................................................94.1.2. SUGGESTED REQUIREMENTS (NICE TO HAVE).......................................................104.1.3. OPTIONAL REQUIREMENTS.........................................................................................11

4.2. INSTANCE DOCUMENT CREATOR REQUIREMENTS...................................................124.2.1. MINIMUM REQUIREMENTS (MUST HAVE)...............................................................124.2.2. SUGGESTED REQUIREMENTS (NICE TO HAVE).......................................................124.2.3. OPTIONAL REQUIREMENTS.........................................................................................13

5. LIST OF SOLUTIONS ANALYZED.................................................................................................146. XBRL PRODUCTS SUMMARY ROADMAP..................................................................................157. BATAVIA...........................................................................................................................................18

7.1. INSTANCES EDITOR FUNCTIONALITY...........................................................................197.1.1. MINIMUM REQUIREMENTS (MUST HAVE)...............................................................197.1.2. SUGGESTED REQUIREMENTS (NICE TO HAVE).......................................................207.1.3. OPTIONAL REQUIREMENTS.........................................................................................21

7.2. ARCHITECTURE....................................................................................................................228. BLAST RADIUS.................................................................................................................................239. DECISION SOFT................................................................................................................................2410. EDICOM.......................................................................................................................................25

10.1. GENERAL CHARACTERISTICS..........................................................................................2510.2. TAXONOMY EDITOR FUNCTIONALITY..........................................................................26

10.2.1. MINIMUM REQUIREMENTS (MUST HAVE)...............................................................2610.2.2. SUGGESTED REQUIREMENTS (NICE TO HAVE).......................................................2710.2.3. OPTIONAL REQUIREMENTS.........................................................................................29


10.4. ARCHITECTURE....................................................................................................................3311. FUJITSU.......................................................................................................................................36




11.4. ARCHITECTURE....................................................................................................................4412. HITACHI.......................................................................................................................................4813. RIVET SOFTWARE.....................................................................................................................4914. SEMANSYS TECHNOLOGIES..................................................................................................50







14.4. ARCHITECTURE....................................................................................................................5915. SOFTWARE AG...........................................................................................................................60




15.4. ARCHITECTURE....................................................................................................................6816. UB MATRIX.................................................................................................................................7017. BIBLIOGRAPHY.........................................................................................................................71




2.2. GLOSSARYGLOSSARYThe following table contains some frequently used XBRL and financial terms:Table 1. XBRL and financial terms used in this document.

Concept Definition

XBRL reportIt is the XML document compliant with the XBRL spec, which contains the values (facts) defined by the taxonomy it belongs to. From the technical point of view, the XBRL report is the XML document that can be validated against the xsd schema in compliance with XBRL spec.

XBRL schemaA schema document contains concept definitions; together with linkbases associated with it, it constitutes a taxonomy; a schema document should specify a target namespace; its root element is schema;

XBRL linkbase

Linkbases are part of the XBRL specification and are designed to provide information about the items in a taxonomy as well as an instance. They use the XML XLink specification to provide information about the way taxonomy items are connected to one another. The definition linkbase provides a definitional tree using these links; the presentation linkbase describes ordering and relation details for presentation purposes; the reference linkbase provides links between items and reference information; the label linkbase provides links from items to human readable labels for these items. The fifth linkbase is the calculation linkbase, which allows simple mathematical relationships to be defined, for example summations. Also see: Taxonomy.

NSINational Statistics Institutions refer to the different domestic bodies in charge of compiling and disseminating statistical information in each country. Depending on the country, it can include the Statistical Office as well as Central Bank or Ministers, as Legal Framework assigns their competencies.

ESSEuropean Statistical System – includes NSIs, Member State government departments and agencies engaged in statistical activities, central banks, international bodies active in EU statistics, etc.

SBSStructural business statistics (SBS) form one of the basic statistical tools for measuring and monitoring the Union’s competitiveness and entrepreneurship and covers all market activities in industry and services (NACE C – K). Economic and employment variables are collected annually at a detailed level.

EU European Union

EEC European Economic Community

NACEClassification of Economic Activities within the European Communities, or NACE, was originally published by Eurostat in 1970. The acronym "NACE" derives from the French title: « Nomenclature générale des activités économiques dans les Communautés européennes ».

IFRS

IFRS is the acronym for International Financial Reporting Standards and it is the general term used for the accounting standards issued by the IASB. The IFRS consist of a theoretical Framework as well as a large number of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) covering specific subject areas in detail. The Standards are supplemented by Interpretations of specific topics issued by the Standing Interpretations Committee (SIC) and the International Financial Reporting Interpretations Committee (IFRIC).

GAAPThe common set of accounting principles, standards and procedures used by companies to compile their financial statements. GAAP is a combination of authoritative standards (set by policy boards) and commonly accepted ways of recording and reporting accounting information.

GL The General Ledger or book of final entry summarizing all of a company's


http://www.iasb.org/xbrl/about_xbrl/glossary.html#schema_element%23schema_element

http://www.iasb.org/xbrl/about_xbrl/glossary.html#root_element%23root_element

http://www.iasb.org/xbrl/about_xbrl/glossary.html#namespace%23namespace

http://www.iasb.org/xbrl/about_xbrl/glossary.html#taxonomy%23taxonomy

http://www.iasb.org/xbrl/about_xbrl/glossary.html#linkbase%23linkbase



Concept Definition

financial transactions, through offsetting debit and credit accounts. It is usually based on a chart of accounts.

FR Financial Reporting.

IFRS-GP Taxonomy

A taxonomy developed by the IASC (International Accounting Standards Committee) Foundation representing concepts defined in IFRS and relations between them; its previous version dated May 15, 2005 is acknowledged under the XBRL International Taxonomy Recognition Process; it contains three schemas, 40 relationship linkbases; reference linkbase and labels in English, German, Portuguese and Japanese; more details can be found on its summary page. The latest version (2006) is already available.

SME

SMEs are small-scale entrepreneurial private enterprises: they are usually defined as having less than 250 employees. In recent years, the important role of SMEs has been recognized as a key to sustainable economic development. SMEs are potentially disadvantaged by globalization issues in areas such as information technology, international trade regulations, and intellectual property rights.

NBB National Bank of Belgium

C-I Commercial and Industry sectors whose mandatory financial reporting is regulated by EU 4th and 7th directives.

IDA

Interchange of Data between Administrations. IDA is a European Commission driven strategic initiative using advances in information and communications technology to support rapid electronic exchange of information between Member State administrations. The objective is to improve Community decision-making, facilitate the exploitation of the internal market and accelerate policy implementation. Its mission is to co-ordinate the establishment of trans-European telematic networks by:- promoting implementation of sectoral networks in priority areas;- developing network interoperability measures;- extending network benefits to EU industry and citizens;- co-operating with Member States authorities and Community services; and- promoting convergence towards a common telematic interface.

Initially, IDA helped set up the infrastructure, establish common formats and integrate new ICT based business processes. It is now improving network services, tools, security and interoperability, opening IDA to more sectoral areas, and very soon, to the EEA and EU applicant countries.

PWD Public Working Draft

IWD Internal Working Draft

REC Recommendation

CR Candidate Recommendation; typically, 2-3 iterations are planned for this cyclical process

PUB Planned Publication Date based on ISC approval of documents

Release Generally, the date when course materials become available

RFP Request for Proposal

ECB European Central Bank

GIP Global Implementation Plan

CIRCA

Communication and Information Resources Centre Administrator. Document repository Web service allowing remote partners to share a structured information base, including discussion forums and virtual meetings.

http://forum.europa.eu.int/dsis/

STNE [EN] Statistics, Telematic Networks and EDI


http://xbrl.iasb.org/int/fr/ifrs/gp/2005-05-15/summary_page.htm

http://www.iasb.org/xbrl/about_xbrl/glossary.html#label_linkbase%23label_linkbase

http://www.iasb.org/xbrl/about_xbrl/glossary.html#reference_linkbase%23reference_linkbase

http://www.iasb.org/xbrl/about_xbrl/glossary.html#linkbase%23linkbase

http://www.iasb.org/xbrl/about_xbrl/glossary.html#schema_document%23schema_document

http://www.xbrl.org/TaxonomyRecognition/

http://www.iasb.org/xbrl/about_xbrl/glossary.html#IFRSs%23IFRSs

http://www.iasb.org/xbrl/about_xbrl/glossary.html#concept%23concept

http://www.iasb.org.uk/

http://www.iasb.org.uk/

http://www.iasb.org/xbrl/about_xbrl/glossary.html#taxonomy%23taxonomy

http://www.investorwords.com/42/accounts.html

http://www.investorwords.com/1193/credit.html

http://www.investorwords.com/1308/debit.html

http://www.investorwords.com/5046/transactions.html



Concept Definition

[FR] Statistiques, réseaux télématiques et EDI

[DE] Statistik, Telematiknetze und EDI

Eurostat working group. A sub-group of STNE is the GLC, Group of Local Coordinators.




3.3. INTRODUCTIONINTRODUCTION

When deploying XBRL in an organization, the market offers a plenty umbrella of solutions and tools for XBRL handling, apart from those targeted for more generic XML technologies. The selection of the right toolset depends on the charactaeristics of the XBRL solution to cope with, and therefore on the use and required functionality. For example:

Tools intended for taxonomies edition, instances generation and the like.

Tools intended for the implementation of customized software applications for the management of XBRL reports.

Tools as global XBRL financial reporting platforms intended for generating, managing, validating, administering and storing XBRL documents as well as definition and generation of reports.

The following sections will provide a review of the most important tools currently available on the market as well as a breakdown of the offered features.




4.4. METHODOLOGYMETHODOLOGYThe analysis criteria for the different tools have been extracted from the document:

“XBRL Software Requirements.Considerations for development of XBRL taxonomy Editor and Instance Document Creator software”

released by AICPA XBRL Implementation Task Force in March 2003.

On the other hand, the first evaluations have been carried out by the Spanish XBRL Groups in 2005.

LibroBlancoXBRL_Herramientas.doc

The current document provides a translation and merge of the previous reports. It also includes the timetables of XBRL International to release the XBRL features, so it can serve as a basis to estimate the availability of tools in the market.




4.1.4.1. TAXONOMY EDITOR REQUIREMENTSTAXONOMY EDITOR REQUIREMENTS

4.1.1.4.1.1. MINIMUM REQUIREMENTS (MUST HAVE)MINIMUM REQUIREMENTS (MUST HAVE)

Identifier Description

TE NR1 Must create a valid XML Schema File that adheres to the XML Schema definition schema as well as the XBRL definition schema.

TE NR2Must create valid linkbases for Label, Presentation, Calculation, Reference, and Definition. The linkbases must use the correct syntax for XLink and must have valid XPointer locations. (Future tools will need to create Rulebase and Versioning linkbases, when the specifications for these linkbases are finalized.)

TE NR3All links created should have all attributes that have been defined in the XBRL linkbase schema, including priority. All link attributes should be editable; however, attributes that typically would not be changed by a user should be hard to intentionally change.

TE NR4 Must use XML Schema “import” feature to allow imported taxonomies.TE NR5 Must have the ability to create elements with all available data types defined in the XBRL schema.

TE NR6 Must have the ability to create abstract elements.

TE NR7 Must have the ability to create tuples and tuple contents.

TE NR8 Must have the ability to denote balance type (Debit, Credit, None) for items.

TE NR9 Must have the ability to create, edit, delete and override labels.

TE NR10 Must have the ability to create and edit element names.

TE NR11 Must have the ability to specify different languages and roles for label links.

TE NR12 Must have the ability to create multiple label roles.

TE NR13 Must have the ability to view and edit element descriptions and include those descriptions in the documentation element under annotation for the element.

TE NR14 Ability to create dimension-element links, often referred to as “Same-As” links. Ability to create new link types as defined by XBRL 2.1.

TE NR15 Must include the ability to create enumerations.

TE NR16Must include the ability to customize the fields for the reference linkbase. In other words, define the breakdown for and then view and edit reference links, and maintain multiple reference links for each element.

TE NR17 Must be able to add, change and delete calculation weights and hierarchical relationships for Calculation links.

TE NR18 Must be able to set, change and delete presentation order and hierarchical relationships on Presentation links.

TE NR19Must be able to prohibit any link in all linkbases. Should visually display that prohibited links have been prohibited. This means that the tool must differentiate between the taxonomy being worked on specifically and imported taxonomies.

TE NR20 Must have the ability to create and edit the namespace and namespace identifier for the taxonomy. Also should be able to create and edit the names used for all saved files.

TE NR21 Must have the ability to search the elements both by element name and by label. The label search should search all label roles, not only the standard label role.

TE NR22Must have the ability to update a taxonomy from a previous version of the XBRL specification to a new version as they are released. For example, if a taxonomy is created using the latest specification (2.0a) and then a new version comes out, the tool should be able to automatically update it to the new specification.

TE NR23 Must have the ability to choose a default label role to work with.

TE NR24 Must include basic reporting.

TE NR25 Must include help documentation or a detailed user manual.

TE NR26Must be able to open a valid XBRL taxonomy including linkbases, from other vendor tools, as well as from its own output. A valid taxonomy may not have certain linkbases, so a tool should not error if an expected linkbase is not referenced in the schema or included.

TE NR27 Must have validation for schema and linkbases on save and on load/import.

TE NR28 Must be mostly self-installing.

TE NR29 Must have acceptable processing time. This is necessary for an optimal user experience and efficiency.

TE NR30 Must have a reasonable footprint on the users’ machines. Can not require tremendous amounts of memory.




4.1.2.4.1.2. SUGGESTED REQUIREMENTS (NICE TO HAVE)SUGGESTED REQUIREMENTS (NICE TO HAVE)


TE SR1Need a feature that imports a list of new elements and related information from Excel, CSV or other formats. The import should allow all properties of a new element to be input at once. All possible linkbase information should also be included (labels or references for example).

TE SR2 Ability to create links for multiple linkbases at one time, or to specify to only create a link for one linkbase at a time. Would need a way to choose which linkbases automatically get created and which don’t.

TE SR3 Ability to easily set the properties of links on link creation. For example: label role, calculation weights, etc.

TE SR4Option to remove certain words from element names. This would eliminate a list of common words not usually intended to be in the element name (a, and, the). Automated creation (optional) of element names and ids from label entry.

TE SR5 Copy or cut and paste of elements and linkbase items (presentation, calculation, labels). Should also be able to copy sections of hierarchies and paste within the same linkbase or add to another linkbase.

TE SR6 Ability to rename a group of (or entire set of) element names based on certain criteria.

TE SR7 An undo feature to allow a user to undo the last action. Would be more valuable if it could remember the last few actions.

TE SR8 Include multi select actions for common actions such as editing properties. User chooses many elements at once and then performs the same action to all at once, instead of having to go through one by one.

TE SR9 The search feature should find each instance of the element in a visual display of the linkbases.

TE SR10 Ability to spell check element names, labels and documentation.

TE SR11 Advanced functionality/user interface for creating new label roles (e.g. Use an existing role as the basis for a new role, display sortable flat list of labels side by side, etc)

TE SR12 Ability to move elements from one schema file to another and update linkbases accordingly. This needs to be highly controlled so a user would not accidentally use this feature.

TE SR13 Ability to sort and filter the list of elements on many different criteria. (i.e. item type, propertyvalues or linkbases.)

TE SR14 Good visual display of linkbases. (Example: Collapsible tree view for presentation links.)

TE SR15 Intuitive user interface with easy to access features. Examples include floating toolbars orright click menus.

TE SR16 Ability to view or not to view prohibited links in the visual display of the linkbases.

TE SR17 Ability to see the namespace prefix with each element, or an equivalent way to easily differentiate between namespaces and determine what namespace an element is from.

TE SR18 Ability to change the ordering for the listing of elements. Users might have different preferences or different needs.

TE SR19Ability to see parent-child relationships for the current element selected in the tool. For example, a user selects an element name and they should be able to see all of the parentchild relationships in the different linkbases (presentation, calculation, definition). Should also be able to see labels and reference links.

TE SR20 Should visually see the difference between different element types (Item, abstract, tuple).

TE SR21 Ability to visually notify the user that elements are not included in a linkbase.

TE SR22 An XML view that displays the schema and linkbases from within the tool.

TE SR23 Advanced user interface for working with complex relationships (e.g. table view — Statement of Equity). A tree view is not sufficient for working with multi-dimensional relationships.

TE SR24 Ability for a user interface to display an alternate label if there is no entry for the default label role chosen.

TE SR25 Option to view a taxonomy with imported elements with or without imported elements.

TE SR26 Ability to view/report all elements with no documentation.

TE SR27 Ability to view/report all elements with missing labels for a particular role.

TE SR28 Suitable reporting to display all items, all properties, all linkbases, sorts, filters, etc.

TE SR29 Ability to choose whether or not to see prohibited links in certain reports.

TE SR30Notification in a report that elements appear multiple times in a linkbase (i.e. an element is a child of multiple elements in a visual hierarchy of the linkbase; therefore it would appear in the hierarchy multiple times). For example, a flag is present next to an element to alert a user that the same element is shown in the linkbase multiple times. This will assist someone mapping data to XBRL elements.

TE SR31 Shareable HTML or Excel hierarchical view of taxonomies for taxonomy review by less technical folk. UML like view for more technical types.

TE SR32Option to check elements not to print. For example, some elements might have been inserted into the taxonomy as headers and a user might not want those items to appear in a report. A toggle switch for all elements would be handy — a user could turn items on/off for printing.

TE SR33 Ability to fix non-fatal errors on loading a taxonomy or on saving a taxonomy. Trap errors and allow a user to fix each error in a logical manner.

TE SR34 Validation on user input as it is entered. For example, if a user types in a non-valid XML character in the element name, the tool should catch this at the time of entry.

TE SR35 Ability to validate certain ‘logical’ taxonomy relationships and flag for user follow-up (e.g. calculation links on string items, calculation arcs with weights of zero, calculations between different data types, etc.)

TE SR36 Fast processing time. No lag time on user actions, minimal wait on loading and saving taxonomies.




4.1.3.4.1.3. OPTIONAL REQUIREMENTSOPTIONAL REQUIREMENTS


TE NR1 Wizards to lead designers through steps of taxonomy creation process.

TE NR2 Full XML Schema savvy to do restrictions, create complexTypes.

TE NR3 All on screen labels external to the programming so they can easily be changed to other languages. (Globalization)

TE NR4 Password protection and audit trail of changes.

TE NR5 Auto-save of work in process.

TE NR6 Report designer feature, to allow a user to completely design reports.

TE NR7 Integration with Instance Document creation and mapping tools. (See “Instance Document Creator/Taxonomy Editor” under “Additional Findings”.)

TE NR8 Instance creation template automatically created from taxonomy tool.

TE NR9 Integration with XML database/repository for library functions, version control.

TE NR10 Web service access to taxonomies embedded in system/repository.

TE NR11 Vendor service to catalogue taxonomies available around the world for easy access and reuse.

TE NR12 Optional internal database for files to go with direct access to schemas to allow for protection of taxonomies in process.

TE NR13 Tools to assist in taxonomy collaboration work flow, including reporting on status, element level notes and comments, and more.

TE NR14Tools to assist in comparing a new version of a taxonomy with a prior version; especially necessary if a custom taxonomy has been built on top of a standard taxonomy and the standard taxonomy has been corrected/updated.




4.2.4.2. INSTANCE DOCUMENT CREATOR REQUIREMENTSINSTANCE DOCUMENT CREATOR REQUIREMENTS



ID NR1 Create a valid XBRL instance document that is compliant with the latest XBRL specification.

ID NR2

Ability to create and associate contexts with each value or establish columns of context against which to enter data. Contexts should be fully configurable by the user. Need to allow the user to set the following items:

1. Context Attributes: ID (must be valid XML element name),, Precision, CWA2. Numeric Context sub elements: <Unit> with sub element <Measure> that holds the unit of

measurement with optional dual measurements with operators.3. All contexts sub elements: <Entity>, sub element <Identifier> with attribute Scheme, Sub

element <Segment>, Optional sub element <Scenario>.<Period> with available sub elements of <StartDate>, <EndDate>, <Duration>, <Instant> and <Forever>.

4. For more detail, see XBRL specification 2.0 or 2.0 a.ID NR3 Ability to handle tuples (multiple, record oriented instances of the same sets of elements with different

content).ID NR4 Ability to create footnotes as defined in the Specification.

ID NR5 The instance creator tool needs to be able to read the enumerations and aid the user by suggesting and limiting entries to those enumerated values.

ID NR6 The user interface must help the user by warning of illegal characters, such as “&”, “ ‘ “, “ “ “, “<” and “>”.

ID NR7 Ability to choose the taxonomy files to use for creating an instance document. Tool should automatically import all taxonomies imported in the chosen taxonomies.

ID NR8 Ability to search element labels, element names, definitions and data.

ID NR9Drag and drop of individual taxonomy elements or groupings of elements from a separate hierarchical view; use standard windows techniques (Ctrl_shift, Ctrl Click) to pick ranges or multiple elements to bring into instance.

ID NR10 Instance document creation tools should provide for the ability to include (display) or exclude (hide) values in an instance document that were reported in their originally formatted source as zero or empty.

ID NR11 Ability to create standard templates for manual or automated entry.ID NR12 Ability to reorder and remove elements from instance creation screen with “Are you sure?” protection.ID NR13 Ability to view and print a completed instance document as XML and a more readable format.

ID NR14Ability to view taxonomy elements by linkbase hierarchies (presentation, calculation or definition) or alphabetically with namespace identification; with mouseOver or another tool to view definition in documentation or references from reference links.

ID NR15Software should provide for the ability to display balance (debit/credit) and weight information from the calculation linkbase, in order to give guidance when determining values as positives or negatives in instance documents. This option should display the weight information in an easily viewable location.

ID NR16 Ability to display link base information. (Labels, presentation hierarchy, calculation hierarchy, definition hierarchy)

ID NR17 Ability to view definitions/documentation of the elements.ID NR18 Ability to view labels or element names. Should be able to specify label role and language. ID NR19 Tools must be able to import/open a valid XBRL instance document.

ID NR20Validation of tagged data (instance document).

1. Well-formed XML2. Valid XML3. Valid XBRL

ID NR21 Must validate all entered data on save and open. This would check the data entered against the data type for the tagged element and for the context entered.

ID NR22 Must have a reasonable footprint on the users’ machines. Can not require tremendous amounts of memory.

ID NR23 Must have acceptable processing time. This is necessary for an optimal user experience and efficiency.

4.2.2.4.2.2. SSUGGESTED REQUIREMENTS (NICE TO HAVE)UGGESTED REQUIREMENTS (NICE TO HAVE)Identifier Description

ID SR1 Ability to accept drag and drop data.ID SR2 Ability to embed XML comments in the instance document related to each element or as a whole.




ID SR3 Table view (like XML Spy) for entering tuple/table information.ID SR4 Excel/Access like entry columns/tables for easier copy/paste of multiple rows of information.ID SR5 Ability to drag and drop sections from existing instance documents for reuse in other documents.ID SR6 Ability to import (PDF, Word or Excel etc.) documents directly into the ID creator for tagging.

ID SR7 Create mappings from spreadsheets and databases to taxonomies/templates for automated instance creation.

ID SR8Ability to tag non-contiguous data tables with different contexts. When importing source data in an existing table format as text into the instance document creation tool it becomes necessary to tag specific combinations of columns from the source table into different contexts. An example from a financial statement would be the Cash Flows section.

ID SR9 Ability to map the same data value to multiple elements in the same taxonomy as well as elements in multiple taxonomies.

ID SR10Ability to highlight specific text within a given portion of tagged textual data and allow for its detailed tagging. For example, if a paragraph is imported into the tool, a user should have the ability to select different portions of the text to uniquely tag. This would allow for the detail tagging of a portion of a larger section of tagged data.

ID SR11

Ability to scale individual pieces of data with a specific number of zeros for required reporting of data (e.g. Millions, Hundreds of Thousands etc) in an instance document. For example, select the Balance Sheet and specify that when the instance document is created, the numbers that were entered into the Balance Sheet should have three zeros added to them. This way, if a financial statement says all values are in millions, all the extra zeros do not have to be typed into the tool.

ID SR12 Timed backups.

ID SR13 Indication that an element is a dimension-element and ability to automatically create mappings of data to or copy data to other elements.

ID SR14 Should maintain and expose a user library of Units of Measure, Languages, Scenarios, Identifiers (Entity, Segments) for consistent entry in an organization.

ID SR15 Ability to view the instance document in an XML View. Also, should be able to edit the XBRL directly in this view.

ID SR16 Ability to render a presentation of a completed instance document.ID SR17 Internal tools for maintaining segments and reporting hierarchies.

ID SR18 Useful error handling on saving and on loading an instance document. Trap non-fatal errors and allow the user to correct them in a simple manner.

ID SR19 Ability to validate dimension-element (“Same-As”) links and make sure the values match in the instance document.

ID SR20 Promote correct entry of data through guidance from data types, context hints (UoM).

ID SR21 Integration between taxonomy tool, mapping tool, instance document creation tool, and a scripting language to automate tasks.

ID SR22Ability to choose elements to validate using calculation links. A user might want to check that values in a financial statement foot. It would be conceivable that all the financial facts are not provided using the defined calculation links, so a user would have to choose which items should be summing up.

4.2.3.4.2.3. OPTIONAL REQUIREMENTSOPTIONAL REQUIREMENTSIdentifier Description

ID AR1 Automated creation of Numeric and NonNumeric contexts from type of information entered.ID AR2 Wizards to assist in identifying taxonomies, creating contexts, and entering data.

ID AR3 All on screen labels external to the programming so they can easily be changed to other languages. (Globalization)

ID AR4 Ability to “roll forward” a prior period or year instance, where current period entries become prior period entries and blank spaces await current period entries.

ID AR5 Library functionality, security and audit trails of creation and changes.

ID AR6Audit tools that check Dimension-Elements/Same-As for discrepancies; that check sub-totals against the totals of children, and other tests; that check stock-flow links and checks the change in stock items and sees if it matches the content of the flow item, etc.

ID AR7 Instant feedback mechanism for high level entry process; what has been entered/mapped, and what hasn’t? Do Assets=Liabilities + Equity? Do Debits=Credits (and should they?)

ID AR8 Integration with repository for storage, workflow, protection. ID AR9 Web services enabled access, query, indexing.

ID AR10 Ability to run as an add-in to XML Spy so creators of other XML documents can include XBRL instance documents as data islands in their documents.

ID AR11 Collaborative, group creation process tools.




5.5. LIST OF SOLUTIONS ANALYZEDLIST OF SOLUTIONS ANALYZEDP

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paris

on

Batavia XBRL X X X XBlast Radius (XMetal) XBRL Office Express X X X X X

Blast Radius (XMetal) XBRL Web Express X X XDecisionSoft – True North Validator X XEdicom – Business Integrator XBRL X X X X X X XFujitsu Interstage XBRL Processor X X XFujitsu Business Rule Editor X X XFujitsu Converter (Tool List v2.1) XFujitsu Intance Creator (Tool List v2.0) X XFujitsu Intance Creator (Tool List v2.1) X X XFujitsu Taxonomy Diff X XFujitsu Taxonomy Editor (Tool List v2.0) XFujitsu Taxonomy Editor (Tool List v2.1) X X XFujitsu Validator (Tool List v2.0) X XFujitsu Validator (Tool List v2.1) X XFujitsu Versioning & Mapping X XFujitsu XBRL Adapter X XFujitsu XBRL Manager X X X X XFujitsu XBRL Sheet Mapping X XHitachi (XiRUTE) Taxonomy Editor X X XHitachi (XiRUTE) Instance Creator X X X XHitachi (XiRUTE) Instance Viewer X X XHitachi Xinba X X XRivet Software Dragon Tag X X XSemansys XBRL Composer X X X XSemansys XBRL Builder X XSemansys XBRL Integrator XSemansys XBRL Analyzer XSoftware AG - Digital Reporting Platform X X X X X X XUB Matrix Taxonomy ManagerUB Matrix Reporting ManagerUB Matrix XBRL Processing EngineUB Matrix Advanced Processing ModuleUB Matrix XBRL Taxonomy Designer X X X X X XUB Matrix XBRL Translator Module




6.6. XBRL PRODUCTS SUMMARY ROADMAPXBRL PRODUCTS SUMMARY ROADMAP

The following tables depict the Project roadmap scheduled for the different projects at XBRL International:

XBRL SpecificationsRoad Map

End 2005

Q1 2006

Q2 2006

Q3 2006

Q4 2006

Q1 2007

Q2 2007

Q3 2007

Q4 2007

Dimensional Taxonomies

Requirements PWDSpecification CR RECConformance

SuitePWD & CR REC

Errata Corrections (Ongoing)

PUB PUB

Conformance Suite

Updates (Ongoing)

PUB PUB

Formulas and Functions

Requirements PWD

Specification PWD & CR REC

Conformance Suite

PWD & CR REC


PUB PUB

Conformance Suite

Updates (Ongoing)

PUB PUB

Generic Linkbase

Requirements PWD CR RECSpecification PWD CR RECConformance

SuitePWD CR REC


PUB PUB

Conformance Suite

Updates (Ongoing)

PUB PUB

XBRL 2.1 Specification

(Maintenance)

Errata CorrectionsCalculations (summation-

item)

REC

Errata Corrections

OtherPUB PUB

Conformance Suite

UpdatesPUB PUB


http://www.xbrl.org/Specification/XBRL-RECOMMENDATION-2003-12-31+Corrected-Errata-2005-11-07.htm



http://www.xbrl.org/technical/SGS-PWD-2005-05-17.htm#__RefHeading___Toc101433838


http://www.xbrl.org/Specification/XDT-CR-2005-12-31.htm

http://www.xbrl.org/Specification/XDT-CR-2005-12-31.htm



XBRL SpecificationsRoad Map

End 2005

Q1 2006

Q2 2006

Q3 2006

Q4 2006

Q1 2007

Q2 2007

Q3 2007

Q4 2007

LRR

Specification RECCalculations (aggregator-contributor)New Roles

Requirements PWD

Specification PWD CR & REC

Conformance Tests PWD CR &

REC

XBRL Best PracticesRoad Map

End 2005

Q1 2006

Q2 2006

Q3 2006

Q4 2006

Q1 2007

Q2 2007

Q3 2007

Q4 2007

FRTA

Version 1.0

Errata Corrections

PUB PUB

Conformance Suite

UpdatesPUB PUB

Version 1.x (Possible

future version to

update 1.0 )

Requirements PWDSpecification PWD CR REC

Conformance Suite

PWD CR REC

Dimensional Related

Additions

Specification PWD CR RECConformance

Suite PWD CR REC

Instances

Common Best

Practices (Currently

part of FRIS PWD)

Specification PWD CR RECConformance

SuitePWD CR REC


PUB PUB

Conformance Suite

Updates (Ongoing)

PUB PUB

FRIS

Specification PWD PWD CR RECConformance

SuitePWD PWD CR REC

Errata Corrections

PUB PUB

Conformance Suite

UpdatesPUB PUB

XBRL TaxonomiesRoad Map

End 2005

Q1 2006

Q2 2006

Q3 2006

Q4 2006

Q1 2007

Q2 2007

Q3 2007

Q4 2007

GCD Errata Corrections PWD CR RECPUB

XBRL GL

Taxonomy Modules

COR CR CR2 CR3 RECBUS CR CR2 CR3 RECMUC CR CR2 CR3 RECUSK CR CR2 CR3 RECTAF CR CR2 CR3 REC


PUB




http://www.xbrl.org/int/gcd/2005-08-15/gcd-overview-2005-08-15.htm




XBRL TaxonomiesRoad Map

End 2005

Q1 2006

Q2 2006

Q3 2006

Q4 2006

Q1 2007

Q2 2007

Q3 2007

Q4 2007

Supporting Artefacts

Sample Instances (may form part of taxonomy

REC)PWD REC

GLTFTA Specification CR CR2 CR3 REC

GLIS

Specification CR CR2 CR3 RECConformance

Suite PWD CR REC


PUB

Conformance Suite

Updates (Ongoing)

PUB

Training &

Education

Online Annotated Instances (Galapagos) PWD Regular updates

in 2006Ongoing, in response to

market need

Other GL-Specific Research

Areas

Essential Components Under discussion

Audit Trail (Cross-working group

established)

Under discussion

GL FR (Cross-working group established)

Under discussion

XBRL Research ProjectsRoad Map

End 2005

Q1 2006

Q2 2006

Q3 2006

Q4 2006

Q1 2007

Q2 2007

Q3 2007

Q4 2007

Versioning

Functional Requirements PWD

Additional Artefacts Depending on Functional Requirements

RenderingMarketing Requirements IWD

Additional Artefacts Depending on Marketing Requirements


http://www.gl.iphix.net/

http://www.gl.iphix.net/

http://www.xbrl.org/int/gl/2005-11-07/GLIS-CR-2005-11-07.htm

http://www.xbrl.org/int/gl/2005-11-07/GLTFTA-CR-2005-11-07.htm



7.7. BATAVIABATAVIA

Batavia www.batavia-xbrl.com

Batavia XBRL Products are based on Java Technology. They include Online Instante Editor, Java XBRL APIs and the ReportLink tool among other.




7.1.7.1. INSTANCES EDITOR FUNCTIONALITYINSTANCES EDITOR FUNCTIONALITY

The XBRL software suite by Batavia allows developers creating or modifying systems to create and process XBRL instances. Depending on the aimed requirements, a single component or more will be necessary.

Batavia product suite includes:

Batavia XBRL Java Library – BXJL. Offers full compliance with XBRL 2.1 specs and API.

Batavia XBRL Data Driver – BXDD. Convert the information between any instance and data sources.

Batavia XBRL Link – BXLink – creates links for BXDD by “Drag& Drop” means.

Batavia XBRL Render – BXR – renders any instance or taxonomy in presentation formats as HTML or PDF.

XDT plugin – adds support for XDT DCR4 (dimensional taxonomies).

FF and FL plugins – adds support for function and formula linkbases.


Description Compliance CommentsCreate a valid XBRL instance document that is compliant with the latest XBRL specification.Ability to create and associate contexts with each value or establish columns of context against which to enter data. Contexts should be fully configurable by the user. Need to allow the user to set the following items:

1) Context Attributes: ID (must be valid XML element name),, Precision, CWA

2) Numeric Context sub elements: <Unit> with sub element <Measure> that holds the unit of measurement with optional dual measurements with operators.

3) All contexts sub elements: <Entity>, sub element <Identifier> with attribute Scheme, Sub element <Segment>, Optional sub element <Scenario>.<Period> with available sub elements of <StartDate>, <EndDate>, <Duration>, <Instant> and <Forever>.

4) For more detail, see XBRL specification 2.0 or 2.0 a.Ability to handle tuples (multiple, record oriented instances of the same sets of elements with different content).Ability to create footnotes as defined in the Specification.The instance creator tool needs to be able to read the enumerations and aid the user by suggesting and limiting entries to those enumerated values.The user interface must help the user by warning of illegal characters, such as “&”, “ ‘ “, “ “ “, “<” and “>”.Ability to choose the taxonomy files to use for creating an instance document. Tool should automatically import all taxonomies imported in the chosen taxonomies.Ability to search element labels, element names, definitions and data.Drag and drop of individual taxonomy elements or groupings of elements from a separate hierarchical view; use standard windows techniques (Ctrl_shift, Ctrl Click) to pick ranges or multiple elements to bring into instance.Instance document creation tools should provide for the ability to include (display) or exclude (hide) values in an instance document that were reported in their originally formatted source as zero or empty.




Ability to create standard templates for manual or automated entry.Ability to reorder and remove elements from instance creation screen with “Are you sure?” protection.Ability to view and print a completed instance document as XML and a more readable format.Ability to view taxonomy elements by linkbase hierarchies (presentation, calculation or definition) or alphabetically with namespace identification; with mouseOver or another tool to view definition in documentation or references from reference links. Software should provide for the ability to display balance (debit/credit) and weight information from the calculation linkbase, in order to give guidance when determining values as positives or negatives in instance documents. This option should display the weight information in an easily viewable location.Ability to display link base information. (Labels, presentation hierarchy, calculation hierarchy, definition hierarchy) Ability to view definitions/documentation of the elements.Ability to view labels or element names. Should be able to specify label role and language. Tools must be able to import/open a valid XBRL instance document.Validation of tagged data (instance document).1) Well-formed XML2) Valid XML3) Valid XBRLMust validate all entered data on save and open. This would check the data entered against the data type for the tagged element and for the context entered.Must have a reasonable footprint on the users’ machines. Can not require tremendous amounts of memory.Must have acceptable processing time. This is necessary for an optimal user experience and efficiency.


Description Compliance Comments

Ability to accept drag and drop data.Ability to embed XML comments in the instance document related to each element or as a whole.Table view (like XML Spy) for entering tuple/table information.Excel/Access like entry columns/tables for easier copy/paste of multiple rows of information.Ability to drag and drop sections from existing instance documents for reuse in other documents.Create mappings from spreadsheets and databases to taxonomies / templates for automated instance creation.Ability to tag non-contiguous data tables with different contexts. When importing source data in an existing table format as text into the instance document creation tool it becomes necessary to tag specific combinations of columns from the source table into different contexts. An example from a financial statement would be the Cash Flows section. Ability to map the same data value to multiple elements in the same taxonomy as well as elements in multiple taxonomies.Ability to scale individual pieces of data with a specific number of zeros for required reporting of data (e.g. Millions, Hundreds of Thousands etc) in an instance document. For example, select the Balance Sheet and specify that when the instance document is created, the numbers that were entered into the Balance Sheet should have three zeros added to them. This way, if a financial statement says all values are in millions, all the extra zeros do not have to be typed into the tool.Timed backups.Should maintain and expose a user library of Units of Measure, Languages, Scenarios, Identifiers (Entity, Segments) for consistent entry in an organization.




Ability to view the instance document in an XML View. Also, should be able to edit the XBRL directly in this view.Ability to render a presentation of a completed instance document.Useful error handling on saving and on loading an instance document. Trap non-fatal errors and allow the user to correct them in a simple manner.Promote correct entry of data through guidance from data types, context hints (UoM).Integration between taxonomy tool, mapping tool, instance document creation tool, and a scripting language to automate tasks.Ability to choose elements to validate using calculation links. A user might want to check that values in a financial statement foot. It would be conceivable that all the financial facts are not provided using the defined calculation links, so a user would have to choose which items should be summing up.


Description Compliance CommentsAutomated creation of Numeric and NonNumeric contexts from type of information entered.Wizards to assist in identifying taxonomies, creating contexts, and entering data.All on screen labels external to the programming so they can easily be changed to other languages. (Globalization)

Only on rendering

Ability to “roll forward” a prior period or year instance, where current period entries become prior period entries and blank spaces await current period entries.

By means of the API

Library functionality, security and audit trails of creation and changes.Instant feedback mechanism for high level entry process; what has been entered/mapped, and what hasn’t? Do Assets=Liabilities + Equity? Do Debits=Credits (and should they?) Integration with repository for storage, workflow, protection. Ability to run as an add-in to XML Spy so creators of other XML documents can include XBRL instance documents as data islands in their documents.

Allowed by almost all the modules. Depending on capabilities of the other party.




7.2.7.2. ARCHITECTUREARCHITECTURE

- Base technology:

JAVA .NET Other:

- Application Model:

Client/Server Web Other: Software Components / API

- Hardware Platforms:

Any JVM 1.4.1 or superior (tested with IBM on win32/AIX/os400, SUN running on win/linux)

- Communication elements:

Any

- Minimum user setup (in server) and in client (Stand Alone):

Pentium IV 1Gb with JVM available

- Operating systems either in servers or in clients (specify versions):

1. Operating systems: Any with JVM 1.4.1 or superior.2. DBMS: any JDBC compliant datasource.3. Web servers: any.4. Application Servers: Any with JVM 1.4.1 or superior. 5. Communication Protocols: any.6. Compilers: any.7. Browsers: any.8. Batch Planners: 9. Others:

- Security management (authenticación y profiles):

YES NO

- Possibility to integrate with third party security software:

YES NO

Product scalability:

YES NO

- Possibility to integrate with third software (API’s WebServices…):

YES NO

- Management and monitoring requisites:

view J2EE

- Development and configuration tools:

WSAD, Eclipse, Netbeans etc

- Capability for deploying modules/elements between different environments:

YES NO

- Number of releases at a year: - Product Licence:

Licence agreement per client.

- Provider support:




8.8. BLAST RADIUSBLAST RADIUS

Blast Radiuswww.blastradius.com

It offers flexible v2.1-compliant XBRL processor and related products as XBRL Web Express (online instance validator), XBRL Office Express for importing, creating, validating and exporting XBRL instances to MS Excel and XMetal customized for XBRL financial reporting.




9.9. DECISION SOFTDECISION SOFT

DecisionSoftwww.decisionsoft.com

Decision Soft offers products and services for XBRL implementation as True North for XBRL processing and validation as well as a powerful API.




10.10. EDICOMEDICOM

Edicomwww.edicom.es/xbrl

Edicom Bussines Integrator XBRL Edition provides a tool covering the transactional process as a whole. EBI offers a complete EAI tool focused on implementation and management of the data bus coping to the required transformation (mapping functionality) as well as instance validation, a powerful communications manager providing handshake management, security (signature and encryption), historical analysis and a complete taxonomy editor with linkbase support.

10.1.10.1. GENERAL CHARACTERISTICSGENERAL CHARACTERISTICS


Taxonomies creation and edition

Report Edition and Creation

Allows extracting information from reports

Allows taxonomies comparison In future versions

Capability to print taxonomies

Taxonomies Validation

Reports Validation

FRTA Validation Released in March

Taxonomy Access via WebDav Only via HTTP

WebServices Functinality

Reports Search capability Within the repository

Import/Export Office OLE DB/ODBC Through the mapping tool

Taxonomies/reports lyfecicle managements




10.2.10.2. TAXONOMY EDITOR FUNCTIONALITYTAXONOMY EDITOR FUNCTIONALITY


Description Compliance CommentsMust create a valid XML Schema File that adheres to the XML Schema definition schema as well as the XBRL definition schema.Must create valid linkbases for Label, Presentation, Calculation, Reference, and Definition. The linkbases must use the correct syntax for XLink and must have valid XPointer locations. (Future tools will need to create Rulebase and Versioning linkbases, when the specifications for these linkbases are finalized.)All links created should have all attributes that have been defined in the XBRL linkbase schema, including priority. All link attributes should be editable; however, attributes that typically would not be changed by a user should be hard to intentionally change.Must use XML Schema “import” feature to allow imported taxonomies.Must have the ability to create elements with all available data types defined in the XBRL schema.Must have the ability to create abstract elements.Must have the ability to create tuples and tuple contents.Must have the ability to denote balance type (Debit, Credit, None) for items.Must have the ability to create, edit, delete and override labels.Must have the ability to create and edit element names.Must have the ability to specify different languages and roles for label links.Must have the ability to create multiple label roles.Must have the ability to view and edit element descriptions and include those descriptions in the documentation element under annotation for the element.Must include the ability to create enumerations.Must include the ability to customize the fields for the reference linkbase. In other words, define the breakdown for and then view and edit reference links, and maintain multiple reference links for each element.Must be able to add, change and delete calculation weights and hierarchical relationships for Calculation links.Must be able to set, change and delete presentation order and hierarchical relationships on Presentation links.Must be able to prohibit any link in all linkbases. Should visually display that prohibited links have been prohibited. This means that the tool must differentiate between the taxonomy being worked on specifically and imported taxonomies.Must have the ability to create and edit the namespace and namespace identifier for the taxonomy. Also should be able to create and edit the names used for all saved files.




Must have the ability to search the elements both by element name and by label. The label search should search all label roles, not only the standard label role.

Search by element. Search by tag with XPath 1.x

Must have the ability to update a taxonomy from a previous version of the XBRL specification to a new version as they are released. For example, if a taxonomy is created using the latest specification (2.0a) and then a new version comes out, the tool should be able to automatically update it to the new specification.

Starting from 2.1 version

Must have the ability to choose a default label role to work with.Must include basic reporting.Must include help documentation or a detailed user manual.Must be able to open a valid XBRL taxonomy including linkbases, from other vendor tools, as well as from its own output. A valid taxonomy may not have certain linkbases, so a tool should not error if an expected linkbase is not referenced in the schema or included.Must have validation for schema and linkbases on save and on load/import.Must be mostly self-installing.Must have acceptable processing time. This is necessary for an optimal user experience and efficiency.Must have a reasonable footprint on the users’ machines. Can not require tremendous amounts of memory.

Browser for users


Description Compliance CommentsNeed a feature that imports a list of new elements and related information from Excel, CSV or other formats. The import should allow all properties of a new element to be input at once. All possible linkbase information should also be included (labels or references for example).

In future versions

Ability to create links for multiple linkbases at one time, or to specify to only create a link for one linkbase at a time. Would need a way to choose which linkbases automatically get created and which don’t.

Includes powerful wizards for links creation

Ability to easily set the properties of links on link creation. For example: label role, calculation weights, etc. Option to remove certain words from element names. This would eliminate a list of common words not usually intended to be in the element name (a, and, the). Automated creation (optional) of element names and ids from label entry.

In future versions

Copy or cut and paste of elements and linkbase items (presentation, calculation, labels). Should also be able to copy sections of hierarchies and paste within the same linkbase or add to another linkbase.

Surrently simple cut and paste. In future versions will be enhanced for multilple.

Ability to rename a group of (or entire set of) element names based on certain criteria. In future versionsAn undo feature to allow a user to undo the last action. Would be more valuable if it could remember the last few actions.

In future versions

Include multi select actions for common actions such as editing properties. User chooses many elements at once and then performs the same action to all at once, instead of having to go through one by one.

Supported in actions as automatic tag generation. In future versions will be extended to other actions.

The search feature should find each instance of the element in a visual display of the linkbases.




Ability to spell check element names, labels and documentation.Advanced functionality/user interface for creating new label roles (e.g. Use an existing role as the basis for a new role, display sortable flat list of labels side by side, etc)Ability to move elements from one schema file to another and update linkbases accordingly. This needs to be highly controlled so a user would not accidentally use this feature.Ability to sort and filter the list of elements on many different criteria. (i.e. item type, propertyvalues or linkbases.)Good visual display of linkbases. (Example: Collapsible tree view for presentation links.)Intuitive user interface with easy to access features. Examples include floating toolbars orright click menus.Ability to view or not to view prohibited links in the visual display of the linkbases. In future versionsAbility to see the namespace prefix with each element, or an equivalent way to easily differentiate between namespaces and determine what namespace an element is from.Ability to change the ordering for the listing of elements. Users might have different preferences or different needs.

Sobre informes predefinidos según varios criterios

Ability to see parent-child relationships for the current element selected in the tool. For example, a user selects an element name and they should be able to see all of the parentchild relationships in the different linkbases (presentation, calculation, definition). Should also be able to see labels and reference links.

Only within a linkbase depending on wizards

Should visually see the difference between different element types (Item, abstract, tuple).Ability to visually notify the user that elements are not included in a linkbase. Only in the validationAn XML view that displays the schema and linkbases from within the tool.Advanced user interface for working with complex relationships (e.g. table view — Statement of Equity). A tree view is not sufficient for working with multi-dimensional relationships.

By using wizards

Ability for a user interface to display an alternate label if there is no entry for the default label role chosen. Option to view a taxonomy with imported elements with or without imported elements.Ability to view/report all elements with no documentation. In future versionsAbility to view/report all elements with missing labels for a particular role. In future versionsSuitable reporting to display all items, all properties, all linkbases, sorts, filters, etc. Includes default documentation reportsAbility to choose whether or not to see prohibited links in certain reports. In future versionsNotification in a report that elements appear multiple times in a linkbase (i.e. an element is a child of multiple elements in a visual hierarchy of the linkbase; therefore it would appear in the hierarchy multiple times). For example, a flag is present next to an element to alert a user that the same element is shown in the linkbase multiple times. This will assist someone mapping data to XBRL elements.

In future versions

Shareable HTML or Excel hierarchical view of taxonomies for taxonomy review by less technical folk. UML like view for more technical types.Option to check elements not to print. For example, some elements might have been inserted into the taxonomy as headers and a user might not want those items to appear in a report. A toggle switch for all elements would be handy — a user could turn items on/off for printing.

In future versions




Ability to fix non-fatal errors on loading a taxonomy or on saving a taxonomy. Trap errors and allow a user to fix each error in a logical manner.Validation on user input as it is entered. For example, if a user types in a non-valid XML character in the element name, the tool should catch this at the time of entry.Ability to validate certain ‘logical’ taxonomy relationships and flag for user follow-up (e.g. calculation links on string items, calculation arcs with weights of zero, calculations between different data types, etc.)Fast processing time. No lag time on user actions, minimal wait on loading and saving taxonomies.


Description Compliance CommentsWizards to lead designers through steps of taxonomy creation process.Full XML Schema savvy to do restrictions, create complexTypes.All on screen labels external to the programming so they can easily be changed to other languages. (Globalization)Password protection and audit trail of changes. Fixes auditing and tracking in future versions

Auto-save of work in process. In future versions

Report designer feature, to allow a user to completely design reports.

The tool generates XSLT stylesheets that can be customized by user. In future versions will provide support for edition

Integration with Instance Document creation and mapping tools. (See “Instance Document Creator/Taxonomy Editor” under “Additional Findings”.)Instance creation template automatically created from taxonomy tool.Integration with XML database/repository for library functions, version control.Vendor service to catalogue taxonomies available around the world for easy access and reuse.Optional internal database for files to go with direct access to schemas to allow for protection of taxonomies in process.Tools to assist in taxonomy collaboration work flow, including reporting on status, element level notes and comments, and more.Tools to assist in comparing a new version of a taxonomy with a prior version; especially necessary if a custom taxonomy has been built on top of a standard taxonomy and the standard taxonomy has been corrected/updated.

In future versions







1. Context Attributes: ID (must be valid XML element name),, Precision, CWA

2. Numeric Context sub elements: <Unit> with sub element <Measure> that holds the unit of measurement with optional dual measurements with operators.

3. All contexts sub elements: <Entity>, sub element <Identifier> with attribute Scheme, Sub element <Segment>, Optional sub element <Scenario>.<Period> with available sub elements of <StartDate>, <EndDate>, <Duration>, <Instant> and <Forever>.

4. For more detail, see XBRL specification 2.0 or 2.0 a.

Ability to handle tuples (multiple, record oriented instances of the same sets of elements with different content).

Parcially supported. In future versions

Ability to create footnotes as defined in the Specification. Parcially supported. In future versionsThe instance creator tool needs to be able to read the enumerations and aid the user by suggesting and limiting entries to those enumerated values.

Sometimes

The user interface must help the user by warning of illegal characters, such as “&”, “ ‘ “, “ “ “, “<” and “>”.Ability to choose the taxonomy files to use for creating an instance document. Tool should automatically import all taxonomies imported in the chosen taxonomies.Ability to search element labels, element names, definitions and data.Drag and drop of individual taxonomy elements or groupings of elements from a separate hierarchical view; use standard windows techniques (Ctrl_shift, Ctrl Click) to pick ranges or multiple elements to bring into instance.Instance document creation tools should provide for the ability to include (display) or exclude (hide) values in an instance document that were reported in their originally formatted source as zero or empty.

Remove empty elements

Ability to create standard templates for manual or automated entry. Default temploteAbility to reorder and remove elements from instance creation screen with “Are you sure?” protection.Ability to view and print a completed instance document as XML and a more readable format.Ability to view taxonomy elements by linkbase hierarchies (presentation, calculation or definition) or alphabetically with namespace identification; with mouseOver or another tool to view definition in documentation or references from reference links.

Only in hierarchical mode




Software should provide for the ability to display balance (debit/credit) and weight information from the calculation linkbase, in order to give guidance when determining values as positives or negatives in instance documents. This option should display the weight information in an easily viewable location.Ability to display link base information. (Labels, presentation hierarchy, calculation hierarchy, definition hierarchy)

Partially supported

Ability to view definitions/documentation of the elements.Ability to view labels or element names. Should be able to specify label role and language. Is rendered currently but role is not selectableTools must be able to import/open a valid XBRL instance document.Validation of tagged data (instance document).


Must validate all entered data on save and open. This would check the data entered against the data type for the tagged element and for the context entered.Must have a reasonable footprint on the users’ machines. Can not require tremendous amounts of memory.

browser

Must have acceptable processing time. This is necessary for an optimal user experience and efficiency.



Ability to accept drag and drop data.Ability to embed XML comments in the instance document related to each element or as a whole. Can be read but not createdTable view (like XML Spy) for entering tuple/table information. In future versionsExcel/Access like entry columns/tables for easier copy/paste of multiple rows of information.Ability to drag and drop sections from existing instance documents for reuse in other documents.Create mappings from spreadsheets and databases to taxonomies/templates for automated instance creation.Ability to tag non-contiguous data tables with different contexts. When importing source data in an existing table format as text into the instance document creation tool it becomes necessary to tag specific combinations of columns from the source table into different contexts. An example from a financial statement would be the Cash Flows section. Ability to map the same data value to multiple elements in the same taxonomy as well as elements in multiple taxonomies.Ability to scale individual pieces of data with a specific number of zeros for required reporting of data (e.g. Millions, Hundreds of Thousands etc) in an instance document. For example, select the Balance Sheet and specify that when the instance document is created, the numbers that were entered into the Balance Sheet should have three zeros added to them. This way, if a financial statement says all values are in millions, all the extra zeros do not have to be typed into the tool.Timed backups.Should maintain and expose a user library of Units of Measure, Languages, Scenarios, Identifiers (Entity, Segments) for consistent entry in an




organization.Ability to view the instance document in an XML View. Also, should be able to edit the XBRL directly in this view.Ability to render a presentation of a completed instance document.Useful error handling on saving and on loading an instance document. Trap non-fatal errors and allow the user to correct them in a simple manner.Promote correct entry of data through guidance from data types, context hints (UoM).Integration between taxonomy tool, mapping tool, instance document creation tool, and a scripting language to automate tasks.Ability to choose elements to validate using calculation links. A user might want to check that values in a financial statement foot. It would be conceivable that all the financial facts are not provided using the defined calculation links, so a user would have to choose which items should be summing up.


Descripción Compliance ObservacionesAutomated creation of Numeric and NonNumeric contexts from type of information entered.Wizards to assist in identifying taxonomies, creating contexts, and entering data.All on screen labels external to the programming so they can easily be changed to other languages. (Globalization)Ability to “roll forward” a prior period or year instance, where current period entries become prior period entries and blank spaces await current period entries. Library functionality, security and audit trails of creation and changes. Changes are not managedInstant feedback mechanism for high level entry process; what has been entered/mapped, and what hasn’t? Do Assets=Liabilities + Equity? Do Debits=Credits (and should they?) Integration with repository for storage, workflow, protection. Ability to run as an add-in to XML Spy so creators of other XML documents can include XBRL instance documents as data islands in their documents.




10.4.10.4. ARCHITECTUREARCHITECTURE- Base technology:

JAVA .NET Other: Windows Server, Delphi, C++


Client/Server Web Other:


Windows Server as server side is required and browser on the user side. Web layer is based on a JAVA Application Server as TOMCAT for any supported platform. The repository is located in a RDBMS as SQL SERVER, ORACLE, DB2, Access, etc.


The server can communicate with third party applications to send and receive documents via FTP, SMTP, AS2, OFTP, HTTP, etc. For the internal user connection, only a Browser with the installed communication protocols is required.


At server side (Windows 2003 server cluster):assuming database is not running in the same system the following configuration:

2 CPU 2.8Ghz (with enabled hyperthreading) 4 Gb RAM Shared rack with 10Gb or more available IP hardware balancer for previous servers

If database is installed on the same Server, extend features to:

8Gb RAM 100Gb HD (depeding on expected load)

At client side:

A browser (with CITRIX o Terminal Server for administrators), e.g. 1.5Ghz CPU and 1Gb RAM. Althrough the minimum is 256Mb Web pages incluyes Javascrit code with a high memory footprint.

Pertaining the bandwidth, we need to distinguish between the bandwith for connecting EBI XBRL clients with Server and EBI XBRL bandwith for connecting third parties for sending and receiving XBRL documents.

The user bandwith is almost negligible as the consumption or a Terminal emulator. The browser introduces a consumption peak of 8Mb max. per user when a taxonomy or report is downloaded.

For the CITRIX or Terminal Server the consumption is 4kb/s per user.

- Operating systems either in servers or in clients (specify versions):

The tested versions at server side are the following:1. Operating systems: Starting from Win2000. Recommended Win2003.2. DBMS: Miscrosoft SQL Server 2000 or superior, Oracle 8 or superior, DB2 v73. Web servers: Apache v2.4. Application Servers: Tomcat v4, resin v35. Communication Protocols: FTP, SMTP, HTTP, HTTP/S, AS2, AS1, OFTP (TDATA), EDISWITCH (Azertia),

IBM, GXS, ALLEGRO, X400, SEDEB2B, Web Services…6. Compilers: Developed on Borland platforms: Delphi for Windows and JBuilder. Integrated on other

platforms as Visual C++, FrontPage, etc. It can be integrated witjh an y application via DLL, Web Services or Java libraries.

7. Browsers: Internet Explorer 6 and Firefox 1.x.8. Batch Planners: Although one is provided, other models can be plugged in. 9. Others:





EBI XBRL Edition implements built-in security management for WEB y JAVA environments. However, it can be integrated with other third party security software as WebSeal and Policy Director or customized security management with the suitable adapter.

For instance, EDICOM has customers who have integrated JAVA with WebSeal as well as other EDIWIN SERVER and WEB environment with their proprietary embedded security.


YES NO

- Product scalability:

YES NO

Product scalability is provided by load balancing techniques increasing the system perfomance.


YES NO

EBI XBRL Edition can be integrated with other software through the availability of adapters (SAP, FTP, SMTP, EBI) or by takingadvantage of the programming APIs based on Windows DLLs, JAVA, libraries, direct invocations to WSDL from Web Services and the like.

- Management and monitoring requisites:

EBI XBRL Edition offers tools for administration and alarm management (Alram Monitor) although it can be linked also to third party products as TIVOLI.

As an example, EDICOM ha realized deployments in which EDIWIN SERVER has been integrated with the TIVOLI events monitor and other where it has been integrated with the customers’ system alarm monitor.

- Development and configuration tools:

For the API integration model, any development environment supporting DLL, Java libraries or Web Services invocations can be utilized. As a rule of thumb, for DLL programming, Windows is the suitable platform, whereas any platform (UNIX, WINDOWS, etc.) is valid for the other.

For the implementation of transformation maps (EBI MAP) the visual development environment is built-in within the tool, which also includes an script propietary language called EDIWIN SCRIPT. This tool is only supported on windows platfoms.

- Capability for deploying modules/elements between different environments:

YES NO

User interfaces from different environments (Web, JAVA, Windows) can be composed to query a server by means of Web Services.

- Number of releases at a year:

The versioning policy is the following:

1 major product release every 2 years. (More expensive to be updated).

A quarterly release with enhacements ease to upgrade.

Usualy, updates on legal frameworks can launch a release, e.g. e-invoicing.

We discourage to install all the available releases but only the required ones.




Updates are backwards compatible, i.e. build 10 includes the enhacements for build 5.

The current version of EDIWIN SERVER is 4 build 16.- Product Licence:

EBI XBRL is commercialized on a product focusing rather than a modular,

The EBI XBRL Edition Suite includes the following modules:

o EBI for integration of SII with EDIWIN (EAI)

o EBI MAP for transforming data integrated with EBI

o EDIWIN APPLICATION SERVER. This product is a Windows application server offers validation services, as well as built-in repository, security and communications. User and Management graphical environment is also packaged.

o EBI XBRL Editor comprises a XML Schemas and XBRL Taxonomies editor.

o EBI XBRL Viewer: A Web user environment which allows browsing instances based on presentation linkbases, import/export, validating, printing, etc.

The maintainance fees for the first year are included in the purchase price, except for backup licences and development environments.

- Provider support:

EDICOM has a User Support Center with availability of 24*7 attending in English, French and Spanish.

The support is provided in 3 different flavours:

o Standard support: from 9h to 14h and 15h to 18h (Madrid/París) with two lines of technical personeel.

o Preferent support: from 9h to 14h and 15h to 18h (Madrid/París) with support by an expert in the particular deployment.

o CAU 24x7, which includes holidays. An expert on the installation in morning slots and a specialist at extra time attends this line.




11.11. FUJITSUFUJITSUFujitsu

software.fujitsu.com/en/interstage-xwand/activity/xbrltools/index.html

Fujitsu provides a full suite for reading, editing instances and taxonomies, processing, validation and integration of XBRL documents.






Allows taxonomies comparison

Capability to print taxonomies Printing of taxonomy views.


Reports Validation

FRTA Validation

Taxonomy Access via WebDav Xwand Manager

WebServices Functinality Xwand Manager

Reports Search capability XWand Manager

Import/Export Office OLE DB/ODBC

Taxonomies/reports lyfecicle managements XWand Manager






Description Compliance CommentsMust create a valid XML Schema File that adheres to the XML Schema definition schema as well as the XBRL definition schema.Must create valid linkbases for Label, Presentation, Calculation, Reference, and Definition. The linkbases must use the correct syntax for XLink and must have valid XPointer locations. (Future tools will need to create Rulebase and Versioning linkbases, when the specifications for these linkbases are finalized.)All links created should have all attributes that have been defined in the XBRL linkbase schema, including priority. All link attributes should be editable; however, attributes that typically would not be changed by a user should be hard to intentionally change.Must use XML Schema “import” feature to allow imported taxonomies.Must have the ability to create elements with all available data types defined in the XBRL schema.Must have the ability to create abstract elements.Must have the ability to create tuples and tuple contents.Must have the ability to denote balance type (Debit, Credit, None) for items.Must have the ability to create, edit, delete and override labels.Must have the ability to create and edit element names.Must have the ability to specify different languages and roles for label links.Must have the ability to create multiple label roles.Must have the ability to view and edit element descriptions and include those descriptions in the documentation element under annotation for the element.Must include the ability to create enumerations.Must include the ability to customize the fields for the reference linkbase. In other words, define the breakdown for and then view and edit reference links, and maintain multiple reference links for each element.Must be able to add, change and delete calculation weights and hierarchical relationships for Calculation links.Must be able to set, change and delete presentation order and hierarchical relationships on Presentation links.Must be able to prohibit any link in all linkbases. Should visually display that prohibited links have been prohibited. This means that the tool must differentiate between the taxonomy being worked on specifically and imported taxonomies.Must have the ability to create and edit the namespace and namespace identifier for the taxonomy. Also should be able to create and edit the names used for all saved files.




Must have the ability to search the elements both by element name and by label. The label search should search all label roles, not only the standard label role.Must have the ability to update a taxonomy from a previous version of the XBRL specification to a new version as they are released. For example, if a taxonomy is created using the latest specification (2.0a) and then a new version comes out, the tool should be able to automatically update it to the new specification.

Converter2 allows converting taxonomies and XBRL instances from the 2.0 a 2.1 versions and viceversa.

Must have the ability to choose a default label role to work with.Must include basic reporting.Must include help documentation or a detailed user manual.Must be able to open a valid XBRL taxonomy including linkbases, from other vendor tools, as well as from its own output. A valid taxonomy may not have certain linkbases, so a tool should not error if an expected linkbase is not referenced in the schema or included.Must have validation for schema and linkbases on save and on load/import.Must be mostly self-installing.Must have acceptable processing time. This is necessary for an optimal user experience and efficiency.Must have a reasonable footprint on the users’ machines. Can not require tremendous amounts of memory.

11.2.2.11.2.2. SUGGESTED REQUIREMENTS (NICE TO HAVE)SUGGESTED REQUIREMENTS (NICE TO HAVE)Description Compliance Comments

Need a feature that imports a list of new elements and related information from Excel, CSV or other formats. The import should allow all properties of a new element to be input at once. All possible linkbase information should also be included (labels or references for example).Ability to create links for multiple linkbases at one time, or to specify to only create a link for one linkbase at a time. Would need a way to choose which linkbases automatically get created and which don’t.Ability to easily set the properties of links on link creation. For example: label role, calculation weights, etc. Option to remove certain words from element names. This would eliminate a list of common words not usually intended to be in the element name (a, and, the). Automated creation (optional) of element names and ids from label entry. Copy or cut and paste of elements and linkbase items (presentation, calculation, labels). Should also be able to copy sections of hierarchies and paste within the same linkbase or add to another linkbase.

Allows copying hierarchical sections within the same linkbase.

Ability to rename a group of (or entire set of) element names based on certain criteria.An undo feature to allow a user to undo the last action. Would be more valuable if it could remember the last few actions.

Allow undo and redo latests actions

Include multi select actions for common actions such as editing properties. User chooses many elements at once and then performs the same action to all at once, instead of having to go through one by one.The search feature should find each instance of the element in a visual display of the linkbases.




Ability to spell check element names, labels and documentation.Advanced functionality/user interface for creating new label roles (e.g. Use an existing role as the basis for a new role, display sortable flat list of labels side by side, etc)

It comes with a declaration elements list that includes labels. Theses labels can be easily edited with features as cut&paste from labels in a role or language to other.

Ability to move elements from one schema file to another and update linkbases accordingly. This needs to be highly controlled so a user would not accidentally use this feature.Ability to sort and filter the list of elements on many different criteria. (i.e. item type, propertyvalues or linkbases.)Good visual display of linkbases. (Example: Collapsible tree view for presentation links.)Intuitive user interface with easy to access features. Examples include floating toolbars orright click menus.Ability to view or not to view prohibited links in the visual display of the linkbases.Ability to see the namespace prefix with each element, or an equivalent way to easily differentiate between namespaces and determine what namespace an element is from.Ability to change the ordering for the listing of elements. Users might have different preferences or different needs.

Customer filter

Ability to see parent-child relationships for the current element selected in the tool. For example, a user selects an element name and they should be able to see all of the parentchild relationships in the different linkbases (presentation, calculation, definition). Should also be able to see labels and reference links.Should visually see the difference between different element types (Item, abstract, tuple).Ability to visually notify the user that elements are not included in a linkbase. Allow listing elements not included in linkbases.An XML view that displays the schema and linkbases from within the tool.Advanced user interface for working with complex relationships (e.g. table view — Statement of Equity). A tree view is not sufficient for working with multi-dimensional relationships.

In future versions

Ability for a user interface to display an alternate label if there is no entry for the default label role chosen. Option to view a taxonomy with imported elements with or without imported elements.

Elements are shadowed with different colours depending on the schema that they belong to allowing easy tracking.

Ability to view/report all elements with no documentation.

Allows listing elements excluded from the reference linkbase (despite is not possible browse for elements with not associated documentation).

Ability to view/report all elements with missing labels for a particular role.Suitable reporting to display all items, all properties, all linkbases, sorts, filters, etc.Ability to choose whether or not to see prohibited links in certain reports.Notification in a report that elements appear multiple times in a linkbase (i.e. an element is a child of multiple elements in a visual hierarchy of the linkbase; therefore it would appear in the hierarchy multiple times). For example, a flag is present next to an element to alert a user that the same element is shown in the linkbase multiple times. This will assist someone mapping data to XBRL elements.Shareable HTML or Excel hierarchical view of taxonomies for taxonomy review by less technical folk. UML like view for more technical types.

Yes HTML / NO UML

Option to check elements not to print. For example, some elements might have been inserted into the taxonomy as headers and a user might not want those items to appear in a report. A toggle switch for all elements would be handy — a user could turn items on/off for printing.




Ability to fix non-fatal errors on loading a taxonomy or on saving a taxonomy. Trap errors and allow a user to fix each error in a logical manner.Validation on user input as it is entered. For example, if a user types in a non-valid XML character in the element name, the tool should catch this at the time of entry.Ability to validate certain ‘logical’ taxonomy relationships and flag for user follow-up (e.g. calculation links on string items, calculation arcs with weights of zero, calculations between different data types, etc.)Fast processing time. No lag time on user actions, minimal wait on loading and saving taxonomies.


Description Compliance CommentsWizards to lead designers through steps of taxonomy creation process.Full XML Schema savvy to do restrictions, create complexTypes.All on screen labels external to the programming so they can easily be changed to other languages. (Globalization)

Versions for several languages

Password protection and audit trail of changes. Version integrated with XWand Manager

Auto-save of work in process.Report designer feature, to allow a user to completely design reports.Integration with Instance Document creation and mapping tools. (See “Instance Document Creator/Taxonomy Editor” under “Additional Findings”.)Instance creation template automatically created from taxonomy tool.Integration with XML database/repository for library functions, version control. Version integrated with XWand ManagerVendor service to catalogue taxonomies available around the world for easy access and reuse. XWand ManagerOptional internal database for files to go with direct access to schemas to allow for protection of taxonomies in process.

XWand Manager

Tools to assist in taxonomy collaboration work flow, including reporting on status, element level notes and comments, and more.

XWand Manager

Tools to assist in comparing a new version of a taxonomy with a prior version; especially necessary if a custom taxonomy has been built on top of a standard taxonomy and the standard taxonomy has been corrected/updated.

Taxonomy Diff











Ability to handle tuples (multiple, record oriented instances of the same sets of elements with different content).Ability to create footnotes as defined in the Specification.The instance creator tool needs to be able to read the enumerations and aid the user by suggesting and limiting entries to those enumerated values.The user interface must help the user by warning of illegal characters, such as “&”, “ ‘ “, “ “ “, “<” and “>”.Ability to choose the taxonomy files to use for creating an instance document. Tool should automatically import all taxonomies imported in the chosen taxonomies.Ability to search element labels, element names, definitions and data.Drag and drop of individual taxonomy elements or groupings of elements from a separate hierarchical view; use standard windows techniques (Ctrl_shift, Ctrl Click) to pick ranges or multiple elements to bring into instance.

N/A. All taxonomy elements are available in the data capture.

Instance document creation tools should provide for the ability to include (display) or exclude (hide) values in an instance document that were reported in their originally formatted source as zero or empty.Ability to create standard templates for manual or automated entry.Ability to reorder and remove elements from instance creation screen with “Are you sure?” protection.Ability to view and print a completed instance document as XML and a more readable format. Production of customized reports in HTML formatAbility to view taxonomy elements by linkbase hierarchies (presentation, calculation or definition) or alphabetically with namespace identification; with mouseOver or another tool to view definition in documentation or references from reference links.




Software should provide for the ability to display balance (debit/credit) and weight information from the calculation linkbase, in order to give guidance when determining values as positives or negatives in instance documents. This option should display the weight information in an easily viewable location.Ability to display link base information. (Labels, presentation hierarchy, calculation hierarchy, definition hierarchy) Ability to view definitions/documentation of the elements.Ability to view labels or element names. Should be able to specify label role and language. Tools must be able to import/open a valid XBRL instance document.Validation of tagged data (instance document).


Must validate all entered data on save and open. This would check the data entered against the data type for the tagged element and for the context entered.Must have a reasonable footprint on the users’ machines. Can not require tremendous amounts of memory.Must have acceptable processing time. This is necessary for an optimal user experience and efficiency.


Ability to accept drag and drop data.Ability to embed XML comments in the instance document related to each element or as a whole.Table view (like XML Spy) for entering tuple/table information.Excel/Access like entry columns/tables for easier copy/paste of multiple rows of information.Ability to drag and drop sections from existing instance documents for reuse in other documents.Create mappings from spreadsheets and databases to taxonomies/templates for automated instance creation.Ability to tag non-contiguous data tables with different contexts. When importing source data in an existing table format as text into the instance document creation tool it becomes necessary to tag specific combinations of columns from the source table into different contexts. An example from a financial statement would be the Cash Flows section. Ability to map the same data value to multiple elements in the same taxonomy as well as elements in multiple taxonomies.

The mapping tool allows mapping a data to different taxonomy elements

Ability to scale individual pieces of data with a specific number of zeros for required reporting of data (e.g. Millions, Hundreds of Thousands etc) in an instance document. For example, select the Balance Sheet and specify that when the instance document is created, the numbers that were entered into the Balance Sheet should have three zeros added to them. This way, if a financial statement says all values are in millions, all the extra zeros do not have to be typed into the tool.Timed backups.Should maintain and expose a user library of Units of Measure, Languages, Scenarios, Identifiers (Entity, Segments) for consistent entry in an organization.




Ability to view the instance document in an XML View. Also, should be able to edit the XBRL directly in this view.Ability to render a presentation of a completed instance document.Useful error handling on saving and on loading an instance document. Trap non-fatal errors and allow the user to correct them in a simple manner.Promote correct entry of data through guidance from data types, context hints (UoM).Integration between taxonomy tool, mapping tool, instance document creation tool, and a scripting language to automate tasks.Ability to choose elements to validate using calculation links. A user might want to check that values in a financial statement foot. It would be conceivable that all the financial facts are not provided using the defined calculation links, so a user would have to choose which items should be summing up.

11.3.3.11.3.3. OPTIONAL REQUIREMENTSOPTIONAL REQUIREMENTSDescription Compliance Comments

Automated creation of Numeric and NonNumeric contexts from type of information entered. N/AWizards to assist in identifying taxonomies, creating contexts, and entering data.All on screen labels external to the programming so they can easily be changed to other languages. (Globalization)

There are versions for several languages

Ability to “roll forward” a prior period or year instance, where current period entries become prior period entries and blank spaces await current period entries. Library functionality, security and audit trails of creation and changes. XWand ManagerInstant feedback mechanism for high level entry process; what has been entered/mapped, and what hasn’t? Do Assets=Liabilities + Equity? Do Debits=Credits (and should they?) Integration with repository for storage, workflow, protection. XWand ManagerAbility to run as an add-in to XML Spy so creators of other XML documents can include XBRL instance documents as data islands in their documents.

XWAND API





- Base technology:

JAVA .NET Other: Interfaz COM

Java (J2SE , J2EE), .NET, other...

Interstage XWand V7.0

XBRL Processor

Java 2 Standard Edition 1.4.2

.NET Framework 1.1

Interfaz COM

XBRL Tools

Java 2 Standard Edition 1.4.2

Interstage XWand Manager V7.0

Interstage Application Server J2EE 1.4




XBRL Tools – with windows client (PC standalone) and Web.

XBRL Processor – with windows client (PC standalone) and server.

Interstage XWand Manager V7.0 – Server environment.


See Table


See Table


See Table

Producto SS.OO. RAM Disk CPU Requerim.

Interstage XWand Developer & Personal Runtime (tools & API)

Windows 2000 Professional SP4

Windows XP Professional SP1

4MB 20MB

JRE 1.4.2 or later (tools)JDK 1.4.2 or later (API).NET Framework 1.1.

Interstage XWand Server Runtime

Windows 2000 Server SP4 or later

Windows 2000 Advanced Server SP4 or later

Windows Server 2003, Standard Edition

Windows Server 2003,

4MB 20MB - JRE 1.4.2 or later.NET Framework 1.1. (Windows platforms)




Producto SS.OO. RAM Disk CPU Requerim.Enterprise Edition

Solaris 8,9

AIX 5.1, 5.2

Interstage XWand Manager

Microsoft® Windows® 2000 ServerMicrosoft® Windows® 2000 Advanced ServerMicrosoft® Windows Server™ 2003, Standard EditionMicrosoft® Windows Server™ 2003, Enterprise Edition (32bit)

512MB or more is recommended

200MB or more is recommended. In addition, 4GB or more is recommended for the drive that is used for storing data.

1GHz or more is recommended

J2EE Application Server - Interstage App. Server plusInterstage App. Server Enterprise Edition

Operating systems either in servers or in clients (specify versions):

1. Operating systems:

Interstage XWand

Developer Personal Server

Microsoft Windows XP

Microsoft Windows 2000

ProfessionalServerAdvanced ServerMicrosoft Windows 2003

StandardEnterpriseSolaris

Ver 8Ver 9AIX

5.15.2

2. DBMS: Miscrosoft SQL Server 2000 or superior, Oracle 8 or superior, DB2 v7


Fujitsu Enabler (incluided)

3. Web servers:4. Application Servers:


J2SE applications server compatible.


Requires Interstage Application Server (J2EE) Plus or Interstage Application Server (Enterprise Edition).

5. Communication Protocols: Confidential Document - Property of Eurostat.

Page 45




HTTP / HTTPS

WebDAV – Access to tools repository.

SOAP – Access to Web Services repository

6. Compilers:

Insterstage XWand Developer V7.0 (API) requires compliance with JDK 1.4.2 or later and .NET Framework 1.1.

7. Browsers:


Microsoft® Internet Explorer V5.5/6.0 or later

8. Batch Planners: Although one is provided, other models can be plugged in. 9. Others:


YES NO


YES NO


o LDAP

o Active Directory

o NTLM

o NIS


YES NO

Scalability has demonstrated to be successfully, some times determined by the application server features.


YES NO

o Interstage XWand

Integración vía API’s Java y .NET

o Interstage XWand Manager V7.0

API’s

WebServices

WebDAV

Management and monitoring requisites:


Includes an administration tool, XWand Manager Administration Tool.

Development and configuration tools:




o Interstage XWand V7.0

Taxonomy Editor for taxonomies creation.


XWand Manager Modeling Tool

XWand Manager Browser

XWand Manager Report Proovider Interface

Capability for deploying modules/elements between different environments:

YES NO

o Interstage XWand Manager V7.0 implements a full XBRL development toolset, including lifecyle management, versioning and collaborative XBRL documents management (taxonomies and reports).

Number of releases at a year:

o Interstage XWAND V7.0

Releases in a yearly basis although can be periodically upgraded.

Product Licence:

o Interstage XWand Developer V7.0 & Interstage XWand Personal Runtime V7.0

Licence per CPU.

o Interstage XWand Server Runtime V7.0 Licencia por CPU del servidor.


Licence per server CPU, including 5 licences for client tools.

Aditional CPUs requires additional licences, “Interstage XWand Manager Additional Processor Licence V7.0”.

For more than five users (PC) additional licences of Interstage XWand Personal Runtime V7.0 are required.

o Interstage Application Server

Licence per server CPU.

Provider support:

o First Level – Fujitsu España Services - Based in Spain

o Second Level – Center of Excellence Fujitsu Software Corporation Dublin

o Third Level – Fujitsu Software Group (Japón)




12.12. HITACHIHITACHI

Hitachiwww.hitachi.co.jp/XBRL

XiRUTE ToolSet offers an API based on the standard XBRL DOM with the W3C DOM interface.




13.13. RIVET SOFTWARERIVET SOFTWARERivet Software

www.rivetsoftware.com

Dragon Tag 1.0 is a tool for creating easily XBRL reports from MS Word and Excel documents.




14.14. SEMANSYS TECHNOLOGIESSEMANSYS TECHNOLOGIES

Semansys Technologies BV www.semansys.com

Semansys offers solutions as Next Generation XBRL productivity tools, for creating, analysing and processing of taxonomies. Also offers XBRL integration solutions and financial reporting.







Capability to print taxonomies


Reports Validation

FRTA Validation

Taxonomy Access via WebDav

WebServices Functionality

Reports Search capability


Taxonomies/reports lifecycle managements Dependiending on the semansys product





14.2.1.14.2.1. MINIMUM REQUIREMENTS (MUST HAVE)MINIMUM REQUIREMENTS (MUST HAVE)Description Complianc

e CommentsMust create a valid XML Schema File that adheres to the XML Schema definition schema as well as the XBRL definition schema.Must create valid linkbases for Label, Presentation, Calculation, Reference, and Definition. The linkbases must use the correct syntax for XLink and must have valid XPointer locations. (Future tools will need to create Rulebase and Versioning linkbases, when the specifications for these linkbases are finalized.)All links created should have all attributes that have been defined in the XBRL linkbase schema, including priority. All link attributes should be editable; however, attributes that typically would not be changed by a user should be hard to intentionally change.Must use XML Schema “import” feature to allow imported taxonomies.Must have the ability to create elements with all available data types defined in the XBRL schema.Must have the ability to create abstract elements.Must have the ability to create tuples and tuple contents.Must have the ability to denote balance type (Debit, Credit, None) for items.Must have the ability to create, edit, delete and override labels.Must have the ability to create and edit element names.Must have the ability to specify different languages and roles for label links.Must have the ability to create multiple label roles.Must have the ability to view and edit element descriptions and include those descriptions in the documentation element under annotation for the element.Ability to create dimension-element links, often referred to as “Same-As” links. Ability to create new link types as defined by XBRL 2.1.Must include the ability to create enumerations. Depends on the productMust include the ability to customize the fields for the reference linkbase. In other words, define the breakdown for and then view and edit reference links, and maintain multiple reference links for each element.Must be able to add, change and delete calculation weights and hierarchical relationships for




Calculation links.Must be able to set, change and delete presentation order and hierarchical relationships on Presentation links.

Also possible automatically

Must be able to prohibit any link in all linkbases. Should visually display that prohibited links have been prohibited. This means that the tool must differentiate between the taxonomy being worked on specifically and imported taxonomies.Must have the ability to create and edit the namespace and namespace identifier for the taxonomy. Also should be able to create and edit the names used for all saved files.

Possible advanced typing.

Must have the ability to search the elements both by element name and by label. The label search should search all label roles, not only the standard label role.Must have the ability to update a taxonomy from a previous version of the XBRL specification to a new version as they are released. For example, if a taxonomy is created using the latest specification (2.0a) and then a new version comes out, the tool should be able to automatically update it to the new specification.

By means of other products as Semansys xbrl1.0 can be converted to 2.0a y 2.1.

Must have the ability to choose a default label role to work with.Must include basic reporting. Broad reporting acapabilities supportedMust include help documentation or a detailed user manual.Must be able to open a valid XBRL taxonomy including linkbases, from other vendor tools, as well as from its own output. A valid taxonomy may not have certain linkbases, so a tool should not error if an expected linkbase is not referenced in the schema or included.Must have validation for schema and linkbases on save and on load/import.

Includes an option to fix errors in other taxonomies

Must be mostly self-installing. Semansys has a complete and broad automated processMust have acceptable processing time. This is necessary for an optimal user experience and efficiency.

Semansys has performance

Must have a reasonable footprint on the users’ machines. Can not require tremendous amounts of memory.

Depending on the memory footprint

14.2.2.14.2.2. SUGGESTED REQUIREMENTS (NICE TO HAVE)SUGGESTED REQUIREMENTS (NICE TO HAVE)Description Complianc

e CommentsNeed a feature that imports a list of new elements and related information from Excel, CSV or other formats. The import should allow all properties of a new element to be input at once. All possible linkbase information should also be included (labels or references for example).

Semansys offers a broad module for import csv, xml, DB including data management.

Ability to create links for multiple linkbases at one time, or to specify to only create a link for one linkbase at a time. Would need a way to choose




which linkbases automatically get created and which don’t.Ability to easily set the properties of links on link creation. For example: label role, calculation weights, etc. Option to remove certain words from element names. This would eliminate a list of common words not usually intended to be in the element name (a, and, the). Automated creation (optional) of element names and ids from label entry. Copy or cut and paste of elements and linkbase items (presentation, calculation, labels). Should also be able to copy sections of hierarchies and paste within the same linkbase or add to another linkbase.

Depend.

Ability to rename a group of (or entire set of) element names based on certain criteria.

By writing

An undo feature to allow a user to undo the last action. Would be more valuable if it could remember the last few actions.

Depending on the product

Include multi select actions for common actions such as editing properties. User chooses many elements at once and then performs the same action to all at once, instead of having to go through one by one.


The search feature should find each instance of the element in a visual display of the linkbases.Ability to spell check element names, labels and documentation.Advanced functionality/user interface for creating new label roles (e.g. Use an existing role as the basis for a new role, display sortable flat list of labels side by side, etc)Ability to move elements from one schema file to another and update linkbases accordingly. This needs to be highly controlled so a user would not accidentally use this feature.Ability to sort and filter the list of elements on many different criteria. (i.e. item type, propertyvalues or linkbases.)Good visual display of linkbases. (Example: Collapsible tree view for presentation links.)Intuitive user interface with easy to access features. Examples include floating toolbars orright click menus.Ability to view or not to view prohibited links in the visual display of the linkbases.Ability to see the namespace prefix with each element, or an equivalent way to easily differentiate between namespaces and determine what namespace an element is from.Ability to change the ordering for the listing of elements. Users might have different preferences or different needs.Ability to see parent-child relationships for the current element selected in the tool. For example, a user selects an element name and they should be able to see all of the parentchild relationships in the different linkbases (presentation, calculation, definition). Should also be able to see labels and reference




links.Should visually see the difference between different element types (Item, abstract, tuple).Ability to visually notify the user that elements are not included in a linkbase.An XML view that displays the schema and linkbases from within the tool.Advanced user interface for working with complex relationships (e.g. table view — Statement of Equity). A tree view is not sufficient for working with multi-dimensional relationships.Ability for a user interface to display an alternate label if there is no entry for the default label role chosen. Option to view a taxonomy with imported elements with or without imported elements.Ability to view/report all elements with no documentation.Ability to view/report all elements with missing labels for a particular role.Suitable reporting to display all items, all properties, all linkbases, sorts, filters, etc.Ability to choose whether or not to see prohibited links in certain reports.Notification in a report that elements appear multiple times in a linkbase (i.e. an element is a child of multiple elements in a visual hierarchy of the linkbase; therefore it would appear in the hierarchy multiple times). For example, a flag is present next to an element to alert a user that the same element is shown in the linkbase multiple times. This will assist someone mapping data to XBRL elements.Shareable HTML or Excel hierarchical view of taxonomies for taxonomy review by less technical folk. UML like view for more technical types.Option to check elements not to print. For example, some elements might have been inserted into the taxonomy as headers and a user might not want those items to appear in a report. A toggle switch for all elements would be handy — a user could turn items on/off for printing. Ability to fix non-fatal errors on loading a taxonomy or on saving a taxonomy. Trap errors and allow a user to fix each error in a logical manner.

Depending on the error type

Validation on user input as it is entered. For example, if a user types in a non-valid XML character in the element name, the tool should catch this at the time of entry.Ability to validate certain ‘logical’ taxonomy relationships and flag for user follow-up (e.g. calculation links on string items, calculation arcs with weights of zero, calculations between different data types, etc.)Fast processing time. No lag time on user actions, minimal wait on loading and saving taxonomies.

Semansys has very good perfomance





Description Compliance CommentsWizards to lead designers through steps of taxonomy creation process.Full XML Schema savvy to do restrictions, create complexTypes.All on screen labels external to the programming so they can easily be changed to other languages. (Globalization)Password protection and audit trail of changes.

Auto-save of work in process. By writing Report designer feature, to allow a user to completely design reports.

Partially by means a visualization control.

Integration with Instance Document creation and mapping tools. (See “Instance Document Creator/Taxonomy Editor” under “Additional Findings”.)Instance creation template automatically created from taxonomy tool.Integration with XML database/repository for library functions, version control.Vendor service to catalogue taxonomies available around the world for easy access and reuse. Depending on the Semansys productOptional internal database for files to go with direct access to schemas to allow for protection of taxonomies in process.

Depending on the Semansys product

Tools to assist in taxonomy collaboration work flow, including reporting on status, element level notes and comments, and more.

Depending on the Semansys product

Herramientas para ayudar a comparar una nueva versión de una taxonomía con una versión anterior; especialmente necesaria si una taxonomía personalizada ha sido construida a partir de una taxonomía estándar y la taxonomía estándar ha sido corregida/actualizada.





14.3.1.14.3.1. MINIMUM REQUIREMENTS (MUST HAVE)MINIMUM REQUIREMENTS (MUST HAVE)Description Compliance Comments

Create a valid XBRL instance document that is compliant with the latest XBRL specification.Ability to create and associate contexts with each value or establish columns of context against which to enter data. Contexts should be fully configurable by the user. Need to allow the user to set the following items:





Ability to handle tuples (multiple, record oriented instances of the same sets of elements with different content).Ability to create footnotes as defined in the Specification.The instance creator tool needs to be able to read the enumerations and aid the user by suggesting and limiting entries to those enumerated values.The user interface must help the user by warning of illegal characters, such as “&”, “ ‘ “, “ “ “, “<” and “>”.Ability to choose the taxonomy files to use for creating an instance document. Tool should automatically import all taxonomies imported in the chosen taxonomies.Ability to search element labels, element names, definitions and data.Drag and drop of individual taxonomy elements or groupings of elements from a separate hierarchical view; use standard windows techniques (Ctrl_shift, Ctrl Click) to pick ranges or multiple elements to bring into instance.

Depend.

Instance document creation tools should provide for the ability to include (display) or exclude (hide) values in an instance document that were reported in their originally formatted source as zero or empty.Ability to reorder and remove elements from instance creation screen with “Are you sure?” protection.Ability to view and print a completed instance document as XML and a more readable format.Ability to view taxonomy elements by linkbase hierarchies (presentation, calculation or definition) or alphabetically with namespace identification; with mouseOver or another tool to view definition in documentation or references from reference links. Ability to display link base information. (Labels, presentation hierarchy, calculation hierarchy, definition hierarchy) Ability to view definitions/documentation of the elements.Ability to view labels or element names. Should be able to specify label role and language.




Tools must be able to import/open a valid XBRL instance document.Validation of tagged data (instance document).


FRIS validation plus Semansys business rules validation

Must validate all entered data on save and open. This would check the data entered against the data type for the tagged element and for the context entered.

Configurable by the user

Must have a reasonable footprint on the users’ machines. Can not require tremendous amounts of memory.Must have acceptable processing time. This is necessary for an optimal user experience and efficiency.


Ability to accept drag and drop data. Semansys has powerful functionalities to import avoiding “drag&drop”.

Ability to embed XML comments in the instance document related to each element or as a whole.Table view (like XML Spy) for entering tuple/table information.Excel/Access like entry columns/tables for easier copy/paste of multiple rows of information.

Non required; Semansys has powerful features including Excel/export import to avoid “drag&drop”.

Ability to drag and drop sections from existing instance documents for reuse in other documents. Documents merging available

Create mappings from spreadsheets and databases to taxonomies/templates for automated instance creation.

Powerful functionality for importing via csv, xml, sql-databases, data mapping, dimension mapping, contexts generation, data transformations, filtering and much more.

Ability to tag non-contiguous data tables with different contexts. When importing source data in an existing table format as text into the instance document creation tool it becomes necessary to tag specific combinations of columns from the source table into different contexts. An example from a financial statement would be the Cash Flows section. Ability to map the same data value to multiple elements in the same taxonomy as well as elements in multiple taxonomies.Ability to scale individual pieces of data with a specific number of zeros for required reporting of data (e.g. Millions, Hundreds of Thousands etc) in an instance document. For example, select the Balance Sheet and specify that when the instance document is created, the numbers that were entered into the Balance Sheet should have three zeros added to them. This way, if a financial statement says all values are in millions, all the extra zeros do not have to be typed into the tool.Timed backups. By writtingShould maintain and expose a user library of Units of Measure, Languages, Scenarios, Identifiers (Entity, Segments) for consistent entry in an organization.


Ability to view the instance document in an XML View. Also, should be able to edit the XBRL directly in this view.Ability to render a presentation of a completed instance document. By means of style sheetsUseful error handling on saving and on loading an instance document. Trap non-fatal errors and allow the user to correct them in a simple manner.Promote correct entry of data through guidance from data types, context hints (UoM). DependIntegration between taxonomy tool, mapping tool, instance document creation tool, and a scripting language to automate tasks.

Integrated product, taxonomy builder, instances creator, instances validator (XML/XBRL/FRSI/Custom), taxonomies validator




(XBML/XBRL/FRTA, Custom). Ability to choose elements to validate using calculation links. A user might want to check that values in a financial statement foot. It would be conceivable that all the financial facts are not provided using the defined calculation links, so a user would have to choose which items should be summing up.


Automated creation of Numeric and NonNumeric contexts from type of information entered.Wizards to assist in identifying taxonomies, creating contexts, and entering data.All on screen labels external to the programming so they can easily be changed to other languages. (Globalization)Ability to “roll forward” a prior period or year instance, where current period entries become prior period entries and blank spaces await current period entries. Library functionality, security and audit trails of creation and changes. DependInstant feedback mechanism for high level entry process; what has been entered/mapped, and what hasn’t? Do Assets=Liabilities + Equity? Do Debits=Credits (and should they?) Integration with repository for storage, workflow, protection. Ability to run as an add-in to XML Spy so creators of other XML documents can include XBRL instance documents as data islands in their documents.

Already tested





Base technology:

JAVA .NET Other: Yes

Application Model:

Client/Server:Yes Web: Yes Other: Yes

Hardware Platforms:

servers/windows

Communication elements:

many (soapxml/ado/odbc/..)


Standard minimum setup required


1. Operating systems: 2. DBMS: 3. Web servers: 4. Application Servers: 5. Communication Protocols: 6. Compilers: 7. Browsers: 8. Batch Planners: 9. Others:


YES NO


YES

Used by many software vendors


YES NO


YES API


None


Semansys proprietary XBRL Development Language


YES NO

Number of releases at a year: 4

Product Licence: depending on product

Provider support:




15.15. SOFTWARE AGSOFTWARE AGSoftware AG España

www.softwareag.com/es

Software AG offers solutions for XBRL reporting, validation and analysis. Their Digital Reporting Platform framework allows developing reporting projects on XBRL.



Taxonomies creation and edition Only visualization and creation by means of processor APIs

Report Edition and Creation Only visualization and creation by means of processor APIs

Allows extracting information from reports Allows extracting also info from taxonomies


Capability to print taxonomies Visualization only


Reports Validation

FRTA Validation

Taxonomy Access via WebDav

WebServices Functionality

Reports Search capability


Taxonomies/reports lifecycle managements





15.2.1.15.2.1. MINIMUM REQUIREMENTS (MUST HAVE)MINIMUM REQUIREMENTS (MUST HAVE)Description Compliance Comments

Must create a valid XML Schema File that adheres to the XML Schema definition schema as well as the XBRL definition schema.

Functionality embedded in the XBRL Processor library as API

Must create valid linkbases for Label, Presentation, Calculation, Reference, and Definition. The linkbases must use the correct syntax for XLink and must have valid XPointer locations. (Future tools will need to create Rulebase and Versioning linkbases, when the specifications for these linkbases are finalized.)


All links created should have all attributes that have been defined in the XBRL linkbase schema, including priority. All link attributes should be editable; however, attributes that typically would not be changed by a user should be hard to intentionally change.


Must use XML Schema “import” feature to allow imported taxonomies.

Applicable to the embedded XBRL Processor library (it matchs the requirement as API)

Must have the ability to create elements with all available data types defined in the XBRL schema.


Must have the ability to create abstract elements. Applicable to the embedded XBRL Processor library (it matchs the requirement as API)

Must have the ability to create tuples and tuple contents.


Must have the ability to denote balance type (Debit, Credit, None) for items.


Must have the ability to create, edit, delete and override labels.


Must have the ability to create and edit element names.


Must have the ability to specify different languages and roles for label links.


Must have the ability to create multiple label roles.


Must have the ability to view and edit element descriptions and include those descriptions in the documentation element under annotation for the element.


Must include the ability to create enumerations. Visualization onlyMust include the ability to customize the fields for the reference linkbase. In other words, define the breakdown for and then view and edit reference links, and maintain multiple reference links for each element.

Visualization only

Must be able to add, change and delete calculation weights and hierarchical relationships for Calculation links.

Visualization only

Must be able to set, change and delete presentation order and hierarchical relationships on Presentation links.

Visualization only

Must be able to prohibit any link in all linkbases. Should visually display that prohibited links have been prohibited. This means that the tool must differentiate between the taxonomy being worked on specifically and imported taxonomies.

Visualization only. The XBRL processor proprietary library as API matchs this feature by allowing customize the arcs prohibition.

Must have the ability to create and edit the namespace and namespace identifier for the taxonomy. Also should be able to create and edit the names used for all saved files.

Visualization only. The XBRL processor proprietary library as API matchs this feature by allowing customize the namespace

Must have the ability to search the elements both by element name and by label. The label search should search all label roles, not only the standard




label role.Must have the ability to update a taxonomy from a previous version of the XBRL specification to a new version as they are released. For example, if a taxonomy is created using the latest specification (2.0a) and then a new version comes out, the tool should be able to automatically update it to the new specification.

N/A. New specification versions and corresponding taxonomies and reports is supported. Automatic upgrade of taxonomies is not supported.

Must have the ability to choose a default label role to work with. Can be configured for visualization

Must include basic reporting.Must include help documentation or a detailed user manual.Must be able to open a valid XBRL taxonomy including linkbases, from other vendor tools, as well as from its own output. A valid taxonomy may not have certain linkbases, so a tool should not error if an expected linkbase is not referenced in the schema or included.Must have validation for schema and linkbases on save and on load/import.Must be mostly self-installing. Depend on the platform and selected modules. Most

of cases is automatic.Must have acceptable processing time. This is necessary for an optimal user experience and efficiency.

Depend on the deployment escenario and hardware platform and sizing.

Must have a reasonable footprint on the users’ machines. Can not require tremendous amounts of memory.

Depend on selected modules and the deployments escenario sized for the server platform installation.


Necesidad de una característica que importe una lista de nuevos elementos e información relacionada desde Excel, CSV u otros formatos.

The excel import works with customized Web Services

Capacidad para crear “links” para múltiples linkbases a la vez o para especificar la creación de un solo link para una linkbase. Necesitaría un mecanismo para elegir qué linkbases se crearán automáticamente y cuáles no.

Visualization only

Capacidad para establecer fácilmente las propiedades de “links” a la hora de crearlos. Por ejemplo, rol de etiquetas, peso de cálculos…

Visualization only

Opción de eliminar ciertas palabras de los nombres de los elementos. Esto eliminaría una lista de palabras comunes que no se desean tener en los nombres de los elementos. Automática creación (opcional) de nombres de elementos y de id’s a partir de una etiqueta.Copiar o cortar y pegar de elementos y de ítems de linkbases (presentación, cálculo, etiquetas). Debería también ser capaz de copiar secciones de jerarquías y pegar a la misma linkbases o añadir a otra linkbase. Capacidad de renombrar un grupo (o un conjunto entero) de nombres de elemento basado en un cierto criterio. Característica de deshacer para permitir al usuario deshacer la última acción. Preferible si pudiera recordar las últimas acciones.

Only undo feature is available for the visualization navigation on the management portal.

Incluir acciones multi-select para acciones comunes tales como edición de propiedades: el usuario elige muchos elementos a la vez y después ejecuta la misma acción para todos a la vez, en vez de tener que ir uno por uno.

Only available in navigation by the management portal (No taxonomy edition) For example, cache regeneration, taxonomies removal, reports.

La opción de búsqueda debería encontrar cada instancia del elemento en una visualización de las linkbases.Capacidad de comprobar la ortografía de nombres, etiquetas y documentación.Avanzada interfaz de funcionalidad/usuario para crear nuevos roles de etiquetas (por ejemplo, usar un rol existente como base de un nuevo rol,




mostrar una lista clasificada plana de etiquetas juntas)Capacidad de mover elementos de un esquema a otro y actualizar las linkbases adecuadamente. Esto necesita estar muy controlado para que el usuario no use accidentalmente esta característica.Capacidad para clasificar y filtrar la lista de elementos según distintos criterios (tipo de elemento, valor de propiedades o linkbases).Buena visualización de linkbases (Por ejemplo, plegar la vista de árbol para los “links” de presentación).Interfaz de usuario intuitiva con fácil acceso a las propiedades. Por ejemplo, incluir menús “flotantes” o menús secundarios.Capacidad para ver o no ver “links” prohibidos a la hora de mostrar las linkbases.Capacidad para ver el prefijo del “namespace” con cada elemento o una manera equivalente para diferenciar fácilmente entre “namespaces” y determinar para cada elemento qué “namespace” tiene asociado.

Based on a tooltip and colour codes

Capacidad para cambiar el orden de listar los elementos. Los usuarios podrían tener diferentes preferencias o necesidades.

Lists visualization panels allow ordering by any column including tuples

Capacidad para ver las relaciones “parent-child” para el elemento señalado por la herramienta en ese momento. Por ejemplo, un usuario selecciona el nombre de un elemento. La herramienta debería ser capaz de ver todas las relaciones “parent-child” en las diferentes linkbases (presentación, cálculo, definición). Debería también ser capaz de ver todas las etiquetas y “links” de referencias.Debería visualmente ver la diferencia entre distintos tipos de elementos (ítems, abstractos, tuplas).Capacidad para avisar visualmente al usuario de que los elementos no están incluidos en una linkbase.

As result of the validation process

Una vista XML que muestre el esquema y las linkbases desde la herramienta.

Vía HTTP interface from the webDAV module and also by donwload.

Interfaz de usuario avanzada para trabajar con relaciones complejas (ej. Vista tabla). Una vista en forma de árbol no es suficiente para trabajar con relaciones multidimensionales.

Supports views for COREP tables 0.5.3, 0.6.1 y XDT 31-12-2005

Capacidad en la interfaz de usuario para mostrar etiquetas alternativas si no hay elegido un rol de etiquetas por defecto elegido. Opción de ver una taxonomía con elementos importados o sin ellos.Capacidad de ver/reportar todos los elementos sin documentación.Capacidad de ver/reportar todos los elementos sin etiquetas para un rol determinado.Apropiado reporting para visualizar todos los ítems, todas las propiedades, todas las linkbases, clases, filtros…Capacidad para elegir ver o no “links” prohibidos en ciertos informes.Notificación en un informe de que un elemento aparece varias veces en una misma linkbase (ej, un elemento es hijo de múltiples elementos en una jerarquía de linkbase; por lo tanto, aparecería varias veces en la jerarquía). Por ejemplo, una bandera junto al elemento para alertar al usuario que el mismo elemento es mostrado en la linkbase muchas veces. Esto ayudará a la hora de mapear datos a elementos XBRL.Vista jerárquica de HTML o Excel de taxonomías para revisión de taxonomías por personal menos técnico. Vista como UML para tipos más técnicos.

HTML and Excel views. UML stile diagrams unsupported.

Opción de comprobar elementos para la no impresión. Por ejemplo, algunos elementos podrían haber sido insertados en la taxonomía como cabeceras y un usuario puede que no quiera




que aparezcan en el informe. Un “interruptor” para todos los elementos sería práctico – el usuario podría elegir on/off a la hora de la impresión.Capacidad para arreglar los errores “non-fatal” al cargar una taxonomía o al guardarla. Atrapar errores y permitir al usuario arreglar cada error de una manera lógica.

Erro notifications are displayed to the user by XML/HTML formats.

Validación del usuario del “input” de un usuario cuando se introduce. Por ejemplo, con tipos de usuario con caracteres XML no-válidos en el nombre del elemento, la herramienta debería detectarlo cuando se están introduciendo.

Only checked on the processor API

Capacidad de validar cierta “lógica” en las relaciones de una taxonomía y para avisar al usuario para que investigue (“links” de cálculo para elementos de tipo cadena, arcos de cálculo con pesos 0, cálculos entre distintos tipos de datos…)

Only checked on the processor API

Tiempos rápidos de proceso. Sin tiempo de demora en las acciones del usuario, mínima espera al cargar y salvar taxonomías.

Depending on the deployment scenario in which has been sized the platform installed on server.


Wizards to lead designers through steps of taxonomy creation process.Full XML Schema savvy to do restrictions, create complexTypes.All on screen labels external to the programming so they can easily be changed to other languages. (Globalization)Password protection and audit trail of changes.

Auto-save of work in process.Report designer feature, to allow a user to completely design reports.Integration with Instance Document creation and mapping tools. (See “Instance Document Creator/Taxonomy Editor” under “Additional Findings”.)Instance creation template automatically created from taxonomy tool. Only Excel at presentIntegration with XML database/repository for library functions, version control.Vendor service to catalogue taxonomies available around the world for easy access and reuse.Optional internal database for files to go with direct access to schemas to allow for protection of taxonomies in process.

By webDAV lock functionality (Delta-V)

Tools to assist in taxonomy collaboration work flow, including reporting on status, element level notes and comments, and more.Tools to assist in comparing a new version of a taxonomy with a prior version; especially necessary if a custom taxonomy has been built on top of a standard taxonomy and the standard taxonomy has been corrected/updated.






Description Compliance CommentsCreate a valid XBRL instance document that is compliant with the latest XBRL specification.

Creation and validation by means of the processor API.

Ability to create and associate contexts with each value or establish columns of context against which to enter data. Contexts should be fully configurable by the user. Need to allow the user to set the following items:





Fully configurable validation and creation by the processor API. No visual editor provided.

Ability to handle tuples (multiple, record oriented instances of the same sets of elements with different content).Ability to create footnotes as defined in the Specification.The instance creator tool needs to be able to read the enumerations and aid the user by suggesting and limiting entries to those enumerated values.

Supported on visualization and creation by an API interface.

The user interface must help the user by warning of illegal characters, such as “&”, “ ‘ “, “ “ “, “<” and “>”.

Only the validation module warns the user

Ability to choose the taxonomy files to use for creating an instance document. Tool should automatically import all taxonomies imported in the chosen taxonomies.Ability to search element labels, element names, definitions and data.Drag and drop of individual taxonomy elements or groupings of elements from a separate hierarchical view; use standard windows techniques (Ctrl_shift, Ctrl Click) to pick ranges or multiple elements to bring into instance.

Neither visual editor nor D&D functionality provided

Instance document creation tools should provide for the ability to include (display) or exclude (hide) values in an instance document that were reported in their originally formatted source as zero or empty.Ability to create standard templates for manual or automated entry.Ability to reorder and remove elements from instance creation screen with “Are you sure?” protection.Ability to view and print a completed instance document as XML and a more readable format.

Visualization, printing supported on the user browser

Ability to view taxonomy elements by linkbase hierarchies (presentation, calculation or definition) or alphabetically with namespace identification; with mouseOver or another tool to view definition in documentation or references from reference links. Software should provide for the ability to display balance (debit/credit) and weight information from the calculation linkbase, in order to give guidance when determining values as positives or negatives in instance documents. This option should display the weight information in an easily viewable location.Ability to display link base information. (Labels, presentation hierarchy, calculation hierarchy, definition hierarchy) Ability to view definitions/documentation of the elements.




Ability to view labels or element names. Should be able to specify label role and language. Tools must be able to import/open a valid XBRL instance document.Validation of tagged data (instance document).


Must validate all entered data on save and open. This would check the data entered against the data type for the tagged element and for the context entered.Must have a reasonable footprint on the users’ machines. Can not require tremendous amounts of memory.

Depends on the deployment scenario

Must have acceptable processing time. This is necessary for an optimal user experience and efficiency.

Depends on the deployment scenario


Ability to accept drag and drop data.Ability to embed XML comments in the instance document related to each element or as a whole.Table view (like XML Spy) for entering tuple/table information. Only on the excel generation moduleExcel/Access like entry columns/tables for easier copy/paste of multiple rows of information.Ability to drag and drop sections from existing instance documents for reuse in other documents.Create mappings from spreadsheets and databases to taxonomies/templates for automated instance creation.

Only by API programming and XML integration

Ability to tag non-contiguous data tables with different contexts. When importing source data in an existing table format as text into the instance document creation tool it becomes necessary to tag specific combinations of columns from the source table into different contexts. An example from a financial statement would be the Cash Flows section. Ability to map the same data value to multiple elements in the same taxonomy as well as elements in multiple taxonomies.Ability to scale individual pieces of data with a specific number of zeros for required reporting of data (e.g. Millions, Hundreds of Thousands etc) in an instance document. For example, select the Balance Sheet and specify that when the instance document is created, the numbers that were entered into the Balance Sheet should have three zeros added to them. This way, if a financial statement says all values are in millions, all the extra zeros do not have to be typed into the tool.

Only by API programming and XML integration

Timed backups.Should maintain and expose a user library of Units of Measure, Languages, Scenarios, Identifiers (Entity, Segments) for consistent entry in an organization.Ability to view the instance document in an XML View. Also, should be able to edit the XBRL directly in this view.

Visualization only

Ability to render a presentation of a completed instance document.Useful error handling on saving and on loading an instance document. Trap non-fatal errors and allow the user to correct them in a simple manner.

Visualization and error management by XML/HTML reports

Promote correct entry of data through guidance from data types, context hints (UoM).




Integration between taxonomy tool, mapping tool, instance document creation tool, and a scripting language to automate tasks.

Able to integrate any editing tool (XML SPY, etc.) via webDAV and/or webServices

Ability to choose elements to validate using calculation links. A user might want to check that values in a financial statement foot. It would be conceivable that all the financial facts are not provided using the defined calculation links, so a user would have to choose which items should be summing up.

Makes full validation, nor selective


Automated creation of Numeric and NonNumeric contexts from type of information entered.Wizards to assist in identifying taxonomies, creating contexts, and entering data.All on screen labels external to the programming so they can easily be changed to other languages. (Globalization)

Visualization only

Ability to “roll forward” a prior period or year instance, where current period entries become prior period entries and blank spaces await current period entries.

By API

Library functionality, security and audit trails of creation and changes.Instant feedback mechanism for high level entry process; what has been entered/mapped, and what hasn’t? Do Assets=Liabilities + Equity? Do Debits=Credits (and should they?) Integration with repository for storage, workflow, protection. Ability to run as an add-in to XML Spy so creators of other XML documents can include XBRL instance documents as data islands in their documents.

It is allowed by almost all modules. Depending on the other software capability





Base technology:

JAVA .NET Other: Service Oriented Architecture (SOA)

Application Model:


Hardware Platforms:

Windows y Unix Platforms.There are evidences of deployments on IBM, Compaq, HP and Sun UltraSparc also


As DRP provides a modular architecture, configurations are variable depending on requirements: availability, scalability, physical or logical clustering, redundancy or failover.

Bandwith requirements also varies being recommended a highest possible (100 MBbps minimum) if distributed. Estimations with optical fiber clustering are available.


The minimum memory setup is 512 MB RAM corresponding to 1Gb for an average load in a 20 taxonomies repository with 500 reports with a hard drive estimation of 120Gb.


1. Operating systems:

Windows 2000 Server Windows 2003 Enterprise Server Solaris 8.x AIX 5.1 Linux Suse 9.3

2. DBMS:

DRP platform can work with any DBMS. However, in integration projects by means of the orchestrator JDBC compliante DB are supported as well as via EntireX connectors to host systems.

3. Web servers:

Apache WebServer 2.0.54 (protocolos http y https) cualquier otro servidor web consultar compatibilidad

4. Application Servers:

Apache Tomcat 5.0.28 Bea Weblogic 8 IBM WebSphere Application Server 5.1 SunOne WebServer 6.1 Any J2EE 1.4 compliant server

5. Communication Protocols:




HTTP HTTPS RMI Any other check availability of EntireX connectors

6. Compilers:

Sun Solaris jdk 1.4.2_0x (recomendada) IBM jdk 1.4.2

7. Browsers:

Internet Explorer 6.0 o superior Mozilla Firefox 1.0.7 o superior Internet Explorer 5.5 Opera Browser 7.53 For any other web server check compatibility

8. Batch Planners:

9. Others:


YES NO


YES NO


YES NO


YES NO


Tools available for service management (System Management Hub)


XQuery Development tools as Workshop editor. J2EE property resources and XML metadata managed by the management portal provide the configuration. Views customization is available by XSLT templates.


YES NO

Number of releases at a year:

So far, a yearly version with one or two partial realeases, which provides enhanced functionality as demanded.

Product Licence:

CPU based licence

Provider support:

International level support




16.16. UB MATRIXUB MATRIXUbmatrix

www.ubmatrix.com

UB Matrix offers XBRL reporting, validation and analysis solutions.




17.17. BIBLIOGRAPHYBIBLIOGRAPHY

[1] Spanish document from XBRL Working Groups

[2] “XBRL Software Requirements. Considerations for development of XBRL taxonomy Editor and Instance Document Creator software” by AICPA XBRL Implementation Task Force in March 2003.
