X-DIS/XBRL PILOT PROJECT Phase 2
Mapping of Taxonomies
NTP-European
(SBS/STS Scope)
Madrid, 4th of October of 2007
Eurostat Reference: X-DIS/XBRL_Ph2-Task2_Test_Report_0001
Software AG Reference: PHC7CE01/P72_Test_Report_0001
Version: 00.03
Worded / Modified / Reviewed / ApprovedBy:
Software AG Team /
By: Giuseppe Sindoni.
Eurostat Project Officer
Confidential Document property of Eurostat / .
Mapping of Taxonomies | NTP-European | STS&SBS
Index
Page.
1.Introduction
1.1.Document Objectives
1.2.Document Structure
2.Mapping - Claryfing the concept
3.The case for Statistical Taxonomies
4.analysis Scope
4.1.The SBS Statistical Framework
4.2.The STS Statistical Framework
5.Taxonomies On the Scene
5.1.The NTP Taxonomy
5.2.The European XBRL Taxonomy
6.Performing the Mapping Exercise
6.1.Determining a Mapping Strategy
6.2.Mapping for the SBS Framework (1a and 2a Steps)
6.3.Mapping for the STS Framework (1b and 2b Steps)
6.4.Relationship Between Variables from NTP (SBS) and European (SBS) (3a)
6.5.Relationship Between Variables from NTP (STS) and European (STS) (3b)
7.Conclusions
Anexo 1.Changes Control
Anexo 2.Referenced Documentation – Bibliography
Anexo 3.Glossary
Eurostat Reference: X-DIS/XBRL_Ph2-Task2_Test_Report_0001
Software AG Reference: PHC7CE01/P72_Test_Report_0001
Version: 00.03| 04/10/2007 / Page: 1
Confidential Document property of Eurostat
Mapping of Taxonomies | NTP-European | STS&SBS
1.Introduction
Within the scope of the XDIS Program (XML for Data Interoperability in Statistics), which is being carried out by Eurostat, the Statistical Office of the European Commission, Software AG was awarded with the XBRL/X-DIS Project. The project intends to analysethe capabilities and suitability of XBRL technology as mechanism for collecting statistical data delivered by enterprises of each MemberState to their respective NSI.
As a proof of concept for evaluating XBRL suitability, the project scope includes the implementation of a European XBRL Taxonomy encompassing modules required by Eurostat in the Statistical Compendium such as SBS framework (Structural Business Statistics) and STS framework (Short-TermStatistics).
One of the proposed activities to additionally proof the XBRL suitability is to carry out several mapping exercises between some well-known taxonomies and the European XBRL Taxonomy developed in scope of the project, in order to evaluate their feasibility as providers of the required statistical information.
This document focuses on the mapping between the NTP Taxonomyand the European XBRL Taxonomy. This mapping coversall possible common statistical areas which at current time are SBS and STS frameworks.
This activity is described within Phase 2 documents focused on testing plan and testing description. More specifically for the Dutch case within the CBS Test Plan document whose reference is X-DIS-XBRL_Ph2-Task2_Test_Plan-0001 and CBS Test Description document whose reference is X-DIS-XBRL_Ph2-Task2_Test_Description-0001.
1.1.Document Objectives
The objectives of this document are:
To develop a mapping exercise between the NTP taxonomy and the European XBRL Taxonomy.
To determine the degree of similarity between the Dutch NTP Taxonomy and the European XBRL Taxonomy.
To identify the validity of reusing data conforming the format of the NTP Taxonomy to be reformatted according to the European XBRL Taxonomy.
To create the technical mechanism (XSLT) enabling this format conversion.
1.2.DocumentStructure
This document has been structured as follows:
Firstly, the issues related to performing mapping exercises areintroduced.
Then,the case for statistical taxonomies isstudied.
After that, the analysis scope and the involved reporting frameworks are determined.
Then,the taxonomies to be mapped areintroduced.
Finally the outcomes of the mapping exercise areshown as well as the conclusions.
2.Mapping- Claryfing the concept
The process of mapping 2 taxonomies intends to identify, for each of the concepts in the first taxonomy, the counterpart concepts in the other taxonomy that represent the same values.
In the process mapping, a concept from one taxonomy may be equivalent to zero, one or several concepts of the other taxonomy.
The differences between variables usually come from 3reasons:
Different breakdown of concepts and hierarchies in both taxonomies (as depicted above).
Syntactic mismatch in the labels of the concepts (e.g. turnover is equivalent to revenue).
Semanticmismatch in the concept meaning. This corresponds, in the case of accounting frameworks, to different criteria of measurement of accounting terms, (e.g. the accounting principles IFRS vs. national GAAPs).
For the rest of the document, differences between variables caused by different breakdown and syntactic mismatches in labelsare considered.The semantic mismatch is not considered as both taxonomies (NTP Taxonomy and European XBRL Taxonomy) are based on the same IFRS accounting principles.
There is however a further detail in the analysis as IFRS is not adopted as is by countries, but there is a transposition process carried out by each MemberState. This transposition process can, in fact, modify the accounting principles from the Common European Regulation and introduce semantic differences in concepts definition.
When both taxonomies are reporting taxonomies, they usually are created from the definition of a common layout at a European Scope and expected differences are very low.
3.The case for Statistical Taxonomies
For the case of the nature of statistical taxonomies some considerations must be taken in mind before any mapping process is carried out.
As depicted in the figure below, statistical taxonomies compile source variables to be aggregated by the NSIs to work out the required statistical characteristics. It means that the received variables might not to be the exact required statistical characteristics, but source information to be aggregated and merged with another data such as administrative data, to obtain the actual statistical characteristics defined by statistical frameworks (e.g. SBS, STS).
Depending on the nature of variables being collected by NSIsto compose statistical characteristics, 2 scenarios can appear:
In many occasions, the compiled variables are laid out according to common data model, probably transpositions of some European reporting directive. For this case, the variables are related between themselves to conform to a self-contained data model (e.g. reporting variables laid out in 4th directive) and no objection can be raised.
However, quite often, variables required to compose statistical characteristics are mutually unrelated as they come from accounting breakdowns of the characteristics (as commented above).
This second scenario suggests a revision of the “taxonomy” concept from the data model point of view, as they do not follow a canonical taxonomy as a “Classification” but as an accidental set of facts collected togetherthat intent tocomprise statistical characteristics. In other words, they are concepts meaningful for the NSI (according to its defined aggregation process) but could be seen as random facts from the enterprise point of view, who is the actual user of the taxonomy.
Moreover, as multiple breakdowns can be drafted for each statistical characteristic depending on the collection procedure,there is not a unique combination of variablesrequired from companies, but the options can be multiple and a matter of choice or design. In fact, different NSI can compile different set of variables to conform the same statistical framework depending on the contextual environment and availability of information.
The aforementioned concerns raise the issue whether comparing statistical taxonomieswith large amount of unrelated variables coming from breakdowncustomized for different contextual environments(rather than from reporting layouts) is meaningful and we should expect successful findings.
As commented, this concern should not appear for reporting taxonomies as they have closed layouts.
4.analysisScope
As commented, the first point to be highlighted when comparing the NTP Taxonomy and the European XBRL Taxonomy is that both are based on the assumption of IFRS accounting principles.
The proposal intends to accomplish the mapping of SBS and STS frameworks in both taxonomies.
The SBS and STS are both statistical frameworks included in the Theme 44 (Statistics on the economical activity of enterprises) from the statistical Requirements Compendium.
The objectives of the data collection are:
To disseminate high quality statistics on the structure of European businesses.
To ensure full compliance with the SBS and STS regulation.
To further pursue the quality action plan in relation to Structural Business Statisticsand Shorts Terms Statistics.
To identify and test new ways of data collection with the aim to reduce response burden.
For Structural Business Statistics, to implement and continue projects covering areas like business demography, business services, international sourcing and factors of business success.
For Structural Business Statistics, to pursue the adoption of the FATS regulation and start the collection of data on foreign affiliates
For Structural Business Statistics, to balance the response burden on enterprises with the increasing needs of users
As stated in the statistical Requirements Compendium, the key priorities for 2006 in Structural Business Statistics and for 2007 in Short-term Business Statistics are:
Full compliance with SBS and STS regulation and timely delivery of the complete data to users.
A more effective data transmission and production system and the continuation of the quality action plan aim at reaching these objectives.
Responsiveness to user needs should be ensured with the continuation of the development program and the adoption of the recast of the SBS and STS regulation.
Implementation of the proposed regulation on statistics on foreign affiliates will start.
For all the areas, the implementation of NACE/CPA Rev2 will start, which will have a considerable impact on all the areas.
Then next sections describe in further detail both statistical frameworks.
4.1.The SBSStatistical Framework
Structural Business Statistics (SBS) forms one of the basic statistical tools for measuring andmonitoring the Union’s competitiveness and entrepreneurship and it covers all market activities inindustry and services (NACE C – K). Economic and employment variables are collected annuallyat a detailed level.
The SBS (Structural Business Statistics) collection describes the activity of businesses in the European Union. The relevant Council Regulation applies to all market activities (except agriculture) normally included in industry, construction, the distributive trades and services.
The involved Legal acts for SBS framework are:
LawCouncil Regulation No: 58/97/EC, Euratom of 20/12/96: OJ: L014 of 17/01/97, *structural business statistics
Council Regulation No: 410/98/EC, Euratom of 16/02/98: OJ: L052 of 21/02/98, *amending Regulation (EC, Euratom) No 58/97 concerning structural business statistics
Council Regulation No: 2699/98/EC of 17/12/98: OJ: L344 of 18/12/98, *concerning the derogations to be granted for structural business statistics
Commission Regulation No: 2700/98/EC of 17/12/98: OJ: L344 of 18/12/98, *concerning the definitions of characteristics for structural business statistics
Commission Regulation No: 2701/98/EC of 17/12/98: OJ: L344 of 18/12/98, *concerning the series of data to be produced for structural business statistics
Commission Regulation No: 2702/98/EC of 17/12/98: OJ: L344 of 18/12/98, *concerning the technical format for the transmission of structural business statistics
Commission Regulation No: 1225/1999/EC of 27/05/99: OJ: L154 of 19/06/99, *concerning the definitions of characteristics for insurance services statistics
Commission Regulation No: 1226/1999/EC of 28/05/99: OJ: L154 of 19/06/99, *concerning the derogations to be granted for insurance services statistics
Commission Regulation No: 1227/1999/EC of 28/05/99: OJ: L154 of 19/06/99, *concerning the technical format for the transmission of insurance services statistics
Commission Regulation No: 1228/1999/EC of 28/05/90: OJ: L154 of 19/06/99, *concerning the series of data to be produced for insurance services statistics
Commission Regulation No: 1618/1999/EC of 23/07/99: OJ: L192 of 24/07/99, *concerning the criteria for the evaluation of quality of structural business statistics
Commission Regulation No: 1112/2001/EC of 06/06/01: OJ: L151 of 07/06/01, *concerning derogations from the provisions of Council Regulation (EC, Euratom) No 58/97 in respect of insurance services statistics
Commission Regulation No: 1614/2002/EC of 06/09/02: OJ: L 244 of 12/09/02, *adjusting Council Regulation (EC, Euratom) No 58/97 to economic and technical developments and amending Commission Regulations (EC) No 2700/98, (EC) No 2701/98 and (EC) No 2702/98
Parliament and Council Regulation No: 2056/2002/EC of 05/11/02: OJ: L 317 of 21/11/02, *amending Council Regulation (EC, Euratom) No 58/97 concerning structural business statistics
Commission Regulation No: 1667/2003/EC of 01/09/03: OJ: L244 of 29/09/03, *implementing Council Regulation (EC, Euratom) No 58/97 with regard to derogations to be granted for structural business statistics
Commission Regulation No: 1668/2003/EC of 01/09/03: OJ: L244 of 29/09/03, *implementing Council Regulation (EC, Euratom) No 58/97 with regard to the technical format for the transmission of the structural business statistics and amending Commission Regulation No 2702/98 concerning the technical format for the transmission of structural business statistics
Commission Regulation No: 1669/2003/EC of 01/09/03: OJ: L244 of 29/09/03, *implementing Council Regulation (EC, Euratom) No 58/97 with regard to the series of data to be produced for structural business statistics and amending Commission Regulation (EC) No 2701/98 concerning the series of data to be produced for structural business statistics
Commission Regulation No: 1670/2003/EC of 01/09/03: OJ: L244 of 29/09/03, *implementing Council Regulation (EC, Euratom) No 58/97 with regard to the definitions of characteristics for structural business statistics and amending Regulation (EC) No 2700/98 concerning the definitions of characteristics for structural business statistics
Parliament and Council Regulation No: 48/2004/EC of 05/12/03: OJ: L7 of 13/01/04, *on the production of annual Community statistics on the steel industry for the reference years 2003-2009
Such regulations provide:
Definition for SBS characteristics in the 6 involved sectors: industry, trades/services, construction, credit entities, insurance and pension funds.
Data timeliness.
Data requirements derogations and additions by MemberState.
Other relevant information to structural data compilation.
4.2.The STS Statistical Framework
European Union launched the implementation of a short term Statistical Program to provide detailed Statistical information to the European bodies in the policy areas defined by the Commission. Starting from (EEC) 1165/98 Regulation and its amendments (last release 1503/2006).
For STS (Short-Term Statistics), industry covers Sections C to E of NACE Rev. 1.1, i.e. mining and quarrying, manufacturing, electricity, gas and water supply; construction covers Section F of NACE Rev. 1.1 (total construction, building, civil engineering and residential and non-residential buildings; cf. the STS Regulation and STS requirements for the specific coverage of Section F); retail trade covers Division 52 of NACE Rev. 1.1: retail trade, repair of personal and household goods. As to the other services, activities covered relate to Division 50: sale, maintenance and repair of motor vehicles and motorcycles, Division 51: wholesale trade and commission trade, and Sections H: hotels and restaurants, I: transport and communications, Division 72: computer and business services and Division 74: other business activities in Section K.
The involved Legal acts for STS framework are:
LawRegulation (EC) No 1503/2006 Of 28 September 2006 Implementing And Amending Council Regulation (EC) No 1165/98 Concerning Short-Term Statistics As Regards Definitions Of Variables, List Of Variables And Frequency Of Data Compilation
Regulation (EC) No 1502/2006 Of 28 September 2006 Implementing Council Regulation (EC) No 1165/98 Concerning Short-Term Statistics As Regards Derogations To Be Granted To Member States
Regulation (EC) No: 1158/2005 introduced new variables and imposed new obligations on Member States concerning reference periods, levels of detail and transmission deadlines for the required data
Regulation (EC) No: 588/2001 of 26March 2001: OJ: L086 of 27/03/2001,implementing Council Regulation (EC) No 1165/98 concerning short-term statistics as regards the A definition of variables
Regulation (EC) No: 586/2001of 26 March 2001 on implementing Council Regulation (EC) No 1165/98 concerning short-term statistics as regards the definition of Main Industrial Groupings (MIGS)
Regulation (EC) No: 1165/98 established a common framework for the production of short-term Community statistics on the business cycle
Such regulations provide:
Definition for STS characteristics in the 4 involved sectors:
Industry
Retail and Repair
Construction
Other Services.
Data timeliness.
Definition of variables.
Data requirements derogations and additions by MemberState.
Other relevant information to structural data compilation.
5.Taxonomies On the Scene
5.1.The NTP Taxonomy
The Dutch Taxonomy Project was started in May 2004. The project intends to standardizefinancial reporting information in the relation between company and government. The projectfocuses on the main causes of administrative burdens in financial reporting, annual accounts,taxes and financial statistics. The main goal of the Dutch Taxonomy Project is to facilitate thereduction of the administrative burden for companies.
The aim ofthis project is to coordinate interests and activities of the stakeholders, particularly:
The Chambers of Commerce (KvK).
The TaxDepartment (BD).
Statistics Netherlands (CBS).
The project focuses on three important reporting chains:
Financial: Reporting of annual accounts.
Fiscal: Reporting of taxes.
Statistics:Reporting of economic statistics.
The NTP taxonomy is currently being developed and the latest version released is the version 1.1. That version was released in March 2007.
The Dutch taxonomy consists of multiple types of taxonomies. The following types of taxonomies are distinguished:
One reporting obligation taxonomy per reporting obligation.
Individual taxonomies per linkrole.
National domain taxonomies (NL-RJ, NL-CBS, NL-TAX, …).
One national ‘general purpose’ taxonomy (NL-GEN).
International domain taxonomies (IFRS, statistical, fiscal, …).
International ‘general purpose’ taxonomies (GCD, …).
The NTP Taxonomy is made up by of a Discoverable Taxonomy Set (DTS) of interrelated XML files:
XML Schema Files (.XSD files): an XBRL Version 2.1 Taxonomy XML Schema files.
XBRL Linkbases (.XML files): “Linkbases” for:
Labels.
References.
Presentation relationships between elements.
Calculation relationships between elements.
The data domains so-called CBS, BD and KvK, are structured in 4 levels of schemas:
Types define data types being used within the Domain.
Common representing definition of elements shared for every domain.
Formsets define some collections of elements for each group within the Domains that can be used in the lower level i.e. reports.
Reports, representing the XBRL questionnaires gathering the concepts defined in the formsets.
The figurebelow depicts the hierarchical relationships between taxonomy files for every concerned domain. The whole taxonomy is composed by 110 schemas XSDas follows:
IFRS andCommon (general purposes modules): 11 schemas XSD.
Financial: 27 schemas XSD (referred by Domain KvK).
Statistics: 18 schemas XSD (referred by Domain CBS).
Fiscal: 54 schemas XSD (referred by Domain BD).
The Common Domain contains elements and definition of data types which are shared by the other domains in the taxonomy.
The BD Domain contains Fiscal information as defined by the Dutch Tax Department.