Mappings Between SBS and IAS/IFRS

Reference: Project / Writing date: / Page:
Eurostat: X-DIS/XBRL / 08-08-2006 / 1
Software AG:
PHC6CE1/SBS SBS – IFRS mapping set / Version: 2.00

X-DISEuropean XBRL

Mappings between SBS and IAS/IFRS

Overview Document

Date2006-08-08

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Document Overview

The currentdocument overviews the information concerned to the mapping processbetween the SBS statistical framework as defined by Eurostat and the IAS/IFRS accounting framework.

Despite there is not a unique solution for the mapping process, a default solution will be provided.

Document Stage

The document is public working draft and will allow the public review previous the testing plan of the project.

Index

Document Overview

Document Stage

Index

1Introduction

1.1Document Objectives

1.2Document Structure

1.3Specific terms used in the document

2Business Requirements

3Mapping set for C-I sectors

4Mapping set for credit entities

Apéndice A.Approval process

Apéndice B.References

1

/ Confidential Document property of Eurostat /
Reference: Project / Writing date: / Page:
Eurostat: X-DIS/XBRL / 08-08-2006 / 1
Software AG:
PHC6CE1/SBS SBS – IFRS mapping set / Version: 2.00

1Introduction

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 has been awarded with the initial phase of the XBRL/X-DIS project. This stage targets for astudy on the 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 definition and implementations of taxonomies to collect statistics required by some of the Regulations, e.g. SBS, STS, PRODCOM, Balance of Payments, Labour Force, etcetera.The data collected on the basis of the SBS Regulation has been selected for the initial tasks.

The SBS Regulationdefines 6 activity areas, namely industry, services and trades, construction, credit entities, insurance services and pension funds, each one with a number of common but also different variables to collect (called characteristics in the SBS framework domain).

NSI competencies include the implementation of the data collection to ensure that data requested by the Regulation can be delivered to Eurostat in the required scope and quality. A number of additional data requirements exist in the countries that are used for national purposes. As such the variables to collect might probably be larger than those defined in the SBS regulation itself.

The purpose of the current taxonomy is defining a valid data model of variables that can be collected by the NSI to comply with the European SBS requirements. The taxonomy can afterwards be extended at National level to cover also additional needs for national purposes.

On the other hand, it will be evaluated the horizontal extensibility of the taxonomy to include variables from frameworks other than SBS.

The XBRL specification version for the development of the taxonomy is the scope belonging to the XBRL 2.1 + “corrected errata”dated in 2005-05-24.

1.1Document Objectives

The objectives of this document are:

• Describingthe business requirements for the report delivery scope,
• Develop a mapping task between the SBS characteristics as defined by the previous regulatory environment,
• Find out a proposed data model to be included in the taxonomy structure

1.2Document Structure

The business requirements and taxonomy necessity will be exposed. We will introduce the overall design, getting into further details of its building blocks, and after details of the data dictionary, the concepts and the characteristics. Finally, we will analyze other issues as flexibility, extensibility and modularity.

1.3Specific terms used in the document

The following table offers a relationship of some frequently used XBRL terms:

Table1. XBRL terms being used in this document.

Concept / Definition
Context / It is the definition of the information associated to the XBRL report corresponding to the time period which data are referred and being reported by the Entity.
DTS / Stands for “Discoverable Taxonomy Set” and defines the set of taxonomies required for the XBRL report validation.
FRTA / Stands for Financial Reporting Taxonomy Architecture, as the guidelines for defining and unifying as good practices rules in the design of Financial Taxonomies.
XBRL report / It is the XML document compliant with XBRL spec, which contains the values (facts) defined by the taxonomy which it belongs to. Form the technical point of view, it is the XML document that can be validated against the xsd schema.
Item / It is the kind of parameter defined in the taxonomy that enables for simple data concepts representation, i.e. only a value is required, being either text, date or a number.
Linkbase / It is part of the XBRL specification which is intended for structuring and adding meaning to the elements defined in the taxonomy, i.e. defined in the data models within the schemas.
Calculation Linkbase / It is a kind of linkbase targeted for adding in the elements a hierarchy so mathematical bindings between concepts can be checked in parent-children relationships. Only additions with sign are allowed.
Reference Linkbase / It is a kind of linkbase that links every concept in the taxonomy with a reference to a, typically legal source, backing the element definition. As a pointer to the document it allows to define advanced linkages within the pointed document as the number, the paragraph or the page.
Labels Linkbase / As another kind of linkbase, allows establishing the tag for every single concept in the data model. It is possible to associate labels for different languages as well as labels other than naming the concept as checking, processing or data validation. This feature is supported by the roles in the labelarcs.
Presentation Linkbase / As the calculation linkbase, this linkbase allows to establish hierarchies between the concepts in the taxonomy. Such a hierarchy is targeted to be for human view and presentation purposes.
Taxonomy / The taxonomy is the structure that defines the data model of elements allowed in an XBRL report for a domain. It is composed by a minimum of an schema and zero or more linkbases.
Tuple / This is a kind of data model structure that allows grouping of several simple concepts (items), for which is meaningful to report them together and eligible to be repeated within a report. They can be nested with other tuples forming broader structures.

2Business Requirements

The business requirements are to collect, process and publish all statistical data laid down in the StructuralBusiness Statistics regulation (58/97) and its amendments, collect, process and publish allstatistical data laid down in the regulation on steel statistics adopted by the Council and theParliament in 2003, ensure high quality output and apply a high service ethos to main users inEU institutions.

Structural business statistics (SBS) form 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 Objectives of the data collection are:

• To disseminate high quality statistics on the structure of European businesses
• To ensure full compliance with the SBS regulation
• To further pursue the quality action plan in relation to structural business statistics
• To implement and continue projects covering areas like business demography, business services, international sourcing, factors of business success
• To pursue the adoption of the FATS regulation and start the collection of data on foreign affiliates
• To balance the response burden on enterprises with the increasing needs of users
• To identify and test new ways of data collection with the aim to reduce response burden

The involved Legal actsfor SBS framework are:

Council 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 regulationsprovide:

• Definition for SBS characteristics in the 6 involved sectors: industry, services/trades, construction, credit entities, insurance and pension funds,

• Data delivery,

• Derogations forMemberState,

• Other relevant information to structural data compilation.

The SBS taxonomy focuses currently in the IAS/IFRS accounting principles as defined by the IAS framework and implemented by IFRS-GP 2005 taxonomy.

3Mapping set for C-I sectors

In the current part it will be proposed a possibility of mapping between SBS characteristics as defined in the regulation and the IAS/IFRS disclosures. We will use the parameterization provided by IFRS-GP 2005 by convenience to refer for IAS disclosure variables.

It would be interesting to mention that there are several possibilities of mapping set, each one more suitable for each particular NSI. We will propose just a default solution. It would need to be investigated if obtaining other solutions, in a detailed, case scenario analysis, would make sense.

The result of the mapping task will allow obtaining the source variables that will be required to request from enterprises to fill the SBS questionnaires, and will seed the taxonomy.

Please find the following color codes for the variable type:

• in greencolor variables already in FR (i.e. IFRS-GP 2005),
• in green color variables representing other SBS characteristics themselves,
• in red color the concepts that would need to be created from scratch in the SBS taxonomy,

Characteristics / Components breakdown / IFRS-GP
11110 / Number of enterprises / NSI
11120 / Number of births of enterprises / Date of birth / NSI
11130 / Number of deaths of enterprises / Date of deaths / NSI
11210 / Number of local units / Local units / NSI
11310 / Number of kind of activity units / Kind of activity units / NSI
12110 / Turnover / Turnover / ifrs-gp_RevenueTotalByNature
12120 / Production Value / Turnover (12.11.0)
+/- Change in stocks of finished products and work in progress manufactured by the unit (13213)
+/-Change in stocks of goods and services purchased for resale in the same condition as received (13211)
- Purchases of goods and services purchased for resale in the same condition as received (13120)
+ Capitalized production / ifrs-gp_WorkPerformedByEntityAndCapitalised
+Other operating income (excluding subsidies) / ifrs-gp_OtherOperatingIncomeTotalByNature
12130 / Gross margin on goods for resale / Turnover (12110)
- Purchases of goods and services purchased for resale in the same conditions as received (13120)
Change in stocks of goods and services purchased for resale in the same condition as received (13211)
12150 / Value added at factor cost / Turnover (12 11 0)
+/-Change in stocks of goods and services (13 21 0)
+Capitalized production / ifrs-gp_WorkPerformedByEntityAndCapitalised
+Other operating income / ifrs-gp_OtherOperatingIncomeTotalByNature
-Purchases of goods and services (13 11 0)
-Duties and taxes linked to production / ifrs-gp_IncomeTaxExpenseIncome
- Other taxes on products which are linked to turnover but not deductible
12170 / Gross operating surplus / Value added at factor cost (12 15 0)
-Personnel costs (13 31 0)
13110 / Total purchases of goods and services / Raw materials and consumables used / ifrs-gp_RawMaterialsAndConsumablesUsedByNature
Work contracted out
Payments for long-term rental and operational leasing of goods (13411)
Other operating expenses / ifrs-gp_MiscellaneousOtherOperatingExpensesByNature
13120 / Purchases of goods and services purchased for resale in the same conditions as received / Purchases of goods and services purchased for resale in the same conditions as received
13131 / Payments for agency workers / Payments for agency workers
13210 / Change in stocks of
goods and services / Change in Raw Materials / ifrs-gp_RawMaterials(c1) - ifrs-gp_RawMaterials(c2)
Change in Merchandise / ifrs-gp_Merchandise
Change in Production Supplies / ifrs-gp_ProductionSupplies
Change in Work in Process / ifrs-gp_WorkInProgress
Change in Finished Goods / ifrs-gp_FinishedGoods
Change in Other Inventories / ifrs-gp_OtherInventories
Change in stocked services / stockedServices
13211 / Change in stocks of goods and services purchased for resale in the same condition as received / Change in stock of merchandise / ifrs-gp_Merchandise
Change in stocked services for resale / stockedServicesResale
13213 / Change in stocks of finished products and work in progress manufactured by the unit / Change in stocks of finished products and work in progress manufactured by the unit / ifrs-gp_ChangesInInventoriesOfFinishedGoodsAndWorkInProgressByNature
13310 / Personnel costs / Personnel costs / ifrs-gp_EmployeeExpensesByNature
13320 / Wages and salaries / Wages and salaries / WageAndSalariesByNature
13330 / Social security costs / Social security costs
13410 / Operating costs linked to buildings and equipment / Operating costs linked to buildings and equipment
13411 / Payments for long-term rental and operational leasing of goods / Payments for long-term rental and operational leasing of goods / ifrs-gp_LeaseAndSubleasePaymentsRecognisedInIncomeStatementTotal
13420 / Cost of selling / Cost of selling
13430 / Other operating costs / Other operating costs / ifrs-gp_MiscellaneousOtherOperatingExpensesByNature
15110 / Gross investment in tangible goods / Gross investment in land (15120)
Gross investment in existing buildings and structures (15130)
Gross investment in construction and alteration of buildings (15140)
Gross investment in machinery and equipment (15150)
15120 / Gross investment in land / Acquisitions land / ifrs-gp_AcquisitionsThroughBusinessCombinationsLand
15130 / Gross investment in existing buildings and structures / Acquisitions buildings and structures / ifrs-gp_AcquisitionsThroughBusinessCombinationsBuildings
15140 / Gross investment in construction and alteration of buildings / Acquisitions construction and alteration of buildings / ifrs-gp_AcquisitionsThroughBusinessCombinationsConstructionInProgress
15150 / Gross investment in machinery and equipment / Acquisitions in machinery and equipment / ifrs-gp_AcquisitionsThroughBusinessCombinationsPlantAndEquipment
15210 / Sales of tangible investment goods / Sales of tangible investment goods / ifrs-gp_ProceedsFromDisposalOfInvestmentProperty
15310 / Value of tangible goods acquired through financial leasing / Value of tangible goods acquired through financial leasing / ifrs-gp_PropertyPlantAndEquipmentUnderFinanceLeasesNetTotal
15420 / Gross investment in concessions, patents, licenses, trade marks and similar rights / Acquisitions / ifrs-gp_AcquisitionsThroughBusinessCombinationsPatentsTrademarksAndOtherRights
+ Internal Development / ifrs-gp_AdditionsFromInternalDevelopmentPatentsTrademarksAndOtherRights
15441 / Investment in purchased software / Acquisitions / ifrs-gp_AcquisitionsThroughBusinessCombinationsSoftware
15442 / Investment in software produced by the unit / Internal Development / ifrs-gp_AdditionsFromInternalDevelopmentSoftware
16110 / Number of persons employed / Number of employees (16130)
- unpaid workers
16130 / Number of employees / Number of employees / ifrs-gp_NumberOfEmployeesAverageOverPeriod
16131 / Number of part-time employees / Number of part-time employees
16135 / Number of home workers / Number of home workers
16140 / Number of employees in full-time equivalent units / Number of employees in full-time equivalent units
16150 / Number of hours worked by employees / Number of hours worked by employees
17110 / Number of enterprises having an association or cooperation agreement with other enterprises / Number of enterprises having an association or cooperation agreement with other enterprises
17310 / Information on forms of trading by enterprises / Information on forms of trading by enterprises
17320 / Number of retail stores / Number of retail stores
17330 / Category of sales space for retail stores engaged in retail trade / Category of sales space for retail stores engaged in retail trade
17331 / Sales Space / Sales Space
17340 / Number of fixed market stands and/or stalls / Number of fixed market stands and/or stalls
18100 / Turnover from agriculture, forestry, fishing and industrial activities / Turnover from agriculture, forestry, fishing and industrial activities
18110 / Turnover from the principal activity at the NACE REV.1 three digit-level / Turnover from the principal activity at the NACE REV.1 three digit-level / ifrs-gp_RevenueForPrimarySegmentTotal
18120 / Turnover from industrial activities / Turnover from industrial activities excluding construction(18121)
Turnover from construction (18122)
18121 / Turnover from industrial activities excluding construction / Turnover from industrial activities excluding construction
18122 / Turnover from construction / Turnover from construction / ifrs-gp_RevenueFromConstructionContractsByNature
18150 / Turnover from services activities / Turnover from services activities
18160 / Turnover from trading activities of purchase and resale and intermediary activities (agents) / Turnover from trading activities of purchase and resale and intermediary activities (agents)
18310 / Turnover from building / Turnover from building
18320 / Turnover from civil engineering / Turnover from civil engineering
20110 / Purchases of energy products (value) / Purchases of energy products (value)
20111 / Purchases of solid fuels (in value) / Purchases of solid fuels (in value)
20112 / Purchases of petroleum products (in value) / Purchases of petroleum products (in value)
20113 / Purchases of natural and derived gas (in value) / Purchases of natural and derived gas (in value)
20114 / Purchases of renewable energy sources (in value) / Purchases of renewable energy sources (in value)
20115 / Purchases of heat (in value) / Purchases of heat (in value)
20116 / Purchases of electricity (in value) / Purchases of electricity (in value)
21110 / Investment in equipment and plant for pollution control, and special anti-pollution accessories (mainly end of pipe equipment) / Investment in equipment and plant for pollution control, and special anti-pollution accessories (mainly end of pipe equipment)
21120 / Investment in equipment and plant linked to cleaner technology (integrated technology) / Investment in equipment and plant linked to cleaner technology (integrated technology)
21140 / Total current expenditure on environmental protection / Total current expenditure on environmental protection
22110 / Total intramural R&D expenditure / ifrs-gp_ResearchAndDevelopment
22120 / Total number of R&D personnel / Total number of R&D personnel
23110 / Payments to subcontractors / Payments to subcontractors
25111 / Percentage share of turnover to resale traders: retail traders / turnover to resale traders: retail traders
25112 / Percentage share of turnover to professional users (wholesale, others) / turnover to professional users (wholesale, others)
25113 / Percentage share of turnover to final customers (retail trade activity) / turnover to final customers (retail trade activity)
25211 / Percentage share of purchases from wholesalers, purchasing group / purchases from wholesalers, purchasing group
25212 / Percentage share of purchases from producers / purchases from producers

4Mapping set for credit entities