Testing XBRL Data Collection Chain at CBS
Results
X-DIS/XBRL project
Madrid, 29th of March of 2007
Eurostat Reference: X-DIS/XBRL
Software AG Reference: PHC6CE01/P7R-0002/1.00
Created / Updated / Revised / ApprovedBy: Software AG Team /
By: Giuseppe Sindoni (Eurostat Project Officer)
/ Confidential Document property of Eurostat /
cbs
Testing Results
Eurostat reference:
X-DIS/ XBRL / Version:
01.00 / Creation date:
29-03-2007 / Page:
1
Software AG Reference:
PHC6CE01/P7R-0002
Content Table
Page
1.Objectives and Scope......
2.Execution Process......
3.Test Results......
4.References......
5.Latest Changes......
/ Confidential Document property of Eurostat /
cbs
Testing Results
Eurostat reference:
X-DIS/ XBRL / Version:
01.00 / Creation date:
29-03-2007 / Page:
1
Software AG Reference:
PHC6CE01/P7R-0002
1.Objectives and Scope
The current document is included within the set of the deliverables for the XDIS/XBRL Pilot Project. The document pertains to the Task 4, Testing and intends to depict the results of the Test Phase carried out with the Dutch NSI, CBS.
The scope of the testing phase and works performed has been detailed in the companion document Test Plan-P7P-0004-CBS_en.doc. The test phase carried out at CBS does not match the overall guidelines described in the document Test Plan-P7P-0001-Overall_en.doc as other testing Phases do.
/ Confidential Document property of Eurostat /cbs
Testing Results
Eurostat reference:
X-DIS/ XBRL / Version:
01.00 / Creation date:
29-03-2007 / Page:
1
Software AG Reference:
PHC6CE01/P7R-0002
2.Execution Process
The proposal intends to compare NTP and European SBS taxonomies and obtains relationships between variables of both taxonomies. This fact would allow creating an automatic procedure for converting instances of a taxonomy into instances of the other one. It is graphically represented in the figure below:
The mapping task will be carried out according to the NTP taxonomy version 1.1 (nltaxonomie-v1-1-20070308) released in March2007 by CBS. The source for variables considered within the taxonomy are those concepts contained in the schemas:
- rpt-cbs-financien-kleine-ondernemingen-2006.xsd
- rpt-cbs-productiestatistiek-2006.xsd
which include the source information to create the SBS characteristics.
As commented in the Interim Report, there is not a single combination of variables to attain statistic characteristics. In fact, as demonstrated in the Task 1 deliverableXDIS_SBS_inventory.doc, 3 different NSI accomplish 3 different set of variables to conform the statistical framework.
This is linked to the contextual environment and availability of information and a matter of design of the questionnaires designer. This fact is represented in figure below:
The following table provides a work on how the SBS characteristics can be collected by both, the SBS European Taxonomy and the NTP framework. The table depicts the breakdown of characteristics and the conforming variables of each framework.
The table follows a notationwhose means is the following:
- The SBS Characteristics whose valuesare between brackets are already mapped and have their own breakdown and are used as an element within another breakdown characteristic so they are not needed to be mapped again. For instance:
- Variables marked as (*) were not able to be obtained. As is commented below, these variables do not seem to be in the taxonomy and probably have been obtained by the NSI by other sources.
SBS characteristics / Breakdown of the characteristic / Correspondence to European taxonomy / Breakdown of the characteristic / Correspondence to NTP taxonomy
11110 / Number of enterprises / Number of enterprises / NSI / Number of enterprises / NSI
11120 / Number of births of enterprises / Date of birth / sbs-var-ci_BirthDate / Date of birth / NSI
11130 / Number of deaths of enterprises / Date of deaths / sbs-var-ci_DeathDate / Date of deaths / NSI
11210 / Number of local units / Local units / Sbs-var-ci_LocalUnits / Local units / NSI
11310 / Number of kind of activity units / Kind of activity units / sbs-var-ci_KindActivityUnits / Kind of activity units / NSI
12110 / Turnover / Turnover / ifrs-gp_RevenueTotalByNature / Turnover / ifrs-gp_RevenueTotalByNature
12120 / Production Value / Turnover (12.11.0) / Turnover (12.11.0)
+/- Change in stocks of finished products and work in progress manufactured by the unit (13213) / +/- 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) / +/- 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) / - Purchases of goods and services purchased for resale in the same condition as received (13120)
+ Capitalized production / ifrs-gp_WorkPerformedByEntityAndCapitalised / + Capitalized production / gen_CapitalizedProductionOwnBusinessCommercial
+ Other operating income (excluding subsidies) / ifrs-gp_OtherOperatingIncomeTotalByNature / Sick Payments Received / cbs-bedr_SickPaymentsReceived
Damage Payments Received Excluding Sick Payments / cbs-bedr_DamagePaymentsReceivedExcludingSickPayments
Company Income Other Intra Concern Services / cbs-bedr_CompanyIncomeOtherIntraConcernServices
Company Income Other Passed On Labour Costs / cbs-bedr_CompanyIncomeOtherPassedOnLabourCosts
Other Company Income Not Mentioned Elsewhere / cbs-bedr_OtherCompanyIncomeNotMentionedElsewhere
12130 / Gross margin on goods for resale / Turnover (12110) / Turnover (12110)
- Purchases of goods and services purchased for resale in the same conditions as received (13120) / - 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) / 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) / Turnover (12 11 0)
+/- Change in stocks of goods and services (13 21 0) / +/- Change in stocks of goods and services (13 21 0)
+ Capitalized production / ifrs-gp_WorkPerformedByEntityAndCapitalised / + Capitalized production / gen_CapitalizedProductionOwnBusinessCommercial
+ Other operating income / ifrs-gp_OtherOperatingIncomeTotalByNature / + Other operating income / cbs-bedr_BusinessRevenuesOther
- Purchases of goods and services (13 11 0) / - 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 / sbs-var-ci_OtherTaxesProductsLinkedTurnoverButNotDeductible / (*) / (*)
12170 / Gross operating surplus / Value added at factor cost (12 15 0) / Value added at factor cost (12 15 0)
- Personnel costs (13 31 0) / - Personnel costs (13 31 0)
13110 / Total purchases of goods and services / Raw materials and consumables used / Ifrs-gp_RawMaterialsAndConsumablesUsedByNature / Raw materials and consumables used / cbs-bedr_TotalCostsOfRawAndAncillaryMaterialsEtc
Work contracted out / sbs-var-ci_WorkContractedOut / Work contracted out / gen_CostsOutsourcedWorkAndOtherExternalCostsCommercial
Payments for long-term rental and operational leasing of goods (13411) / Payments for long-term rental and operational leasing of goods (13411)
Other operating expenses / Ifrs-gp_MiscellaneousOtherOperatingExpensesByNature / cbs-bedr_TotalServiceCostsByThirdParties
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 / sbs-var-ci_PurchasesGoodsServicesPurchasedResaleSameConditionsReceived / (*) / (*)
13131 / Payments for agency workers / Payments for agency workers / sbs-var-ci_PaymentsAgencyWorkers / Payments for agency workers / gen_PaymentsToAgencyWorkers
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 / sbs-var-ci_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 / sbs-var-ci_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 / Change in stocks of finished products and work in progress manufactured by the unit / gen_ChangeStockAndVolumeOfWorkInProgressCommercial
13310 / Personnel costs / Personnel costs / ifrs-gp_EmployeeExpensesByNature / Personnel costs / cbs-bedr_TotalPersonnelCosts
13320 / Wages and salaries / Wages and salaries / Ifrs-gp_WageAndSalariesByNature / Wages and salaries / ifrs-gp_WageAndSalariesByNature
13330 / Social security costs / Social security costs / sbs-var-ci_SocialSecurityCosts / Social security costs / gen_SocialSecurityCostsCommercial
13410 / Operating costs linked to buildings and equipment / Operating costs linked to buildings and equipment / sbs-var-ci_OperatingCostsLinkedBuildingsAndEquipment / Operating costs linked to buildings / cbs-bedr_AccommodationCosts
Operating costs linked to equipment / cbs-bedr_TotalCostsOfMachineDeviceAndInventory
13411 / Payments for long-term rental and operational leasing of goods / Payments for long-term rental and operational leasing of goods / ifrs-gp_LeaseAndSubleasePaymentsRecognisedInIncomeStatementTotal / Payments for long-term rental and operational leasing of goods / cbs-bedr_GeneralCompanyCostsNotMentionedElsewhereOtherRentalAndLeaseCosts
13420 / Cost of selling / Cost of selling / sbs-var-ci_CostSelling / Cost of selling / cbs-bedr_SalesCostsCommercial
13430 / Other operating costs / Other operating costs / ifrs-gp_MiscellaneousOtherOperatingExpensesByNature / Other operating costs / cbs-bedr_TotalOtherBusinessCosts
15110 / Gross investment in tangible goods / Gross investment in land (15120) / Gross investment in land (15120)
Gross investment in existing buildings and structures (15130) / Gross investment in existing buildings and structures (15130)
Gross investment in construction and alteration of buildings (15140) / Gross investment in construction and alteration of buildings (15140)
Gross investment in machinery and equipment (15150) / Gross investment in machinery and equipment (15150)
15120 / Gross investment in land / Acquisitions land / Ifrs-gp_AcquisitionsThroughBusinessCombinationsLand / Acquisitions land / cbs-bedr_InvestmentsInTangibleFixedAssetsLandAndSites
15130 / Gross investment in existing buildings and structures / Acquisitions buildings and structures / Ifrs-gp_AcquisitionsThroughBusinessCombinationsBuildings / Acquisitions buildings and structures / cbs-bedr_InvestmentsInTangibleFixedAssetsBuildingsNew
15140 / Gross investment in construction and alteration of buildings / Acquisitions construction and alteration of buildings / Ifrs-gp_AcquisitionsThroughBusinessCombinationsConstructionInProgress / Acquisitions construction and alteration of buildings / cbs-bedr_InvestmentsInTangibleFixedAssetsCivilEngineeringNew
15150 / Gross investment in machinery and equipment / Acquisitions in machinery and equipment / ifrs-gp_AcquisitionsThroughBusinessCombinationsPlantAndEquipment / Acquisitions in machinery and equipment / cbs-bedr_InvestmentsInTangibleFixedAssetsOtherMachineryEquipmentInstallationsNewAndExisting
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 / Value of tangible goods acquired through financial leasing / cbs-bedr_GeneralCompanyCostsNotMentionedElsewhereOtherRentalAndLeaseCosts
15420 / Gross investment in concessions, patents, licenses, trade marks and similar rights / Acquisitions / ifrs-gp_AcquisitionsThroughBusinessCombinationsPatentsTrademarksAndOtherRights / Gross investment in concessions, patents, licenses, trade marks and similar rights / cbs-bedr_GeneralCompanyCostsNotMentionedElsewhereLicenseAndPatentCosts
+ 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) / Number of employees (16130)
- unpaid workers / sbs-var-ci_UnpaidWorkers / (*) / (*)
16130 / Number of employees / Number of employees / ifrs-gp_NumberOfEmployeesAverageOverPeriod / (*) / (*)
16131 / Number of part-time employees / Number of part-time employees / sbs-var-ci_PartTimeEmployeesNumber / (*) / (*)
16135 / Number of home workers / Number of home workers / sbs-var-ci_HomeWorkersNumber / (*) / (*)
16140 / Number of employees in full-time equivalent units / Number of employees in full-time equivalent units / sbs-var-ci_EmployeesFullTimeEquivalentUnitsNumber / (*) / (*)
16150 / Number of hours worked by employees / Number of hours worked by employees / sbs-var-ci_HoursWorkedEmployeesNumber / (*) / (*)
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 / sbs-var-ci_EnterprisesHavingAssociationCooperationAgreementOtherEnterprises / (*) / (*)
17310 / Information on forms of trading by enterprises / Information on forms of trading by enterprises / sbs-var-ci_InformationFormsTradingEnterprises / (*) / (*)
17320 / Number of retail stores / Number of retail stores / sbs-var-ci_RetailStoresNumber / (*) / (*)
17330 / Category of sales space for retail stores engaged in retail trade / Category of sales space for retail stores engaged in retail trade / sbs-var-ci_CategorySalesSpaceRetailStoresEngagedRetailTrade / (*) / (*)
17331 / Sales Space / Sales Space / sbs-var-ci_SalesSpace / (*) / (*)
17340 / Number of fixed market stands and/or stalls / Number of fixed market stands and/or stalls / sbs-var-ci_FixedMarketStandsStallsNumber / (*) / (*)
18100 / Turnover from agriculture, forestry, fishing and industrial activities / Turnover from agriculture, forestry, fishing and industrial activities / sbs-var-ci_TurnoverAgricultureForestryFishingIndustrialActivities / (*) / (*)
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 industrial activities excluding construction (18121)
Turnover from construction (18122) / Turnover from construction (18122)
18121 / Turnover from industrial activities excluding construction / Turnover from industrial activities excluding construction / sbs-var-ci_TurnoverFromIndustrialActivitiesExcludingConstruction / (*) / (*)
18122 / Turnover from construction / Turnover from construction / ifrs-gp_RevenueFromConstructionContractsByNature / (*) / (*)
18150 / Turnover from services activities / Turnover from services activities / sbs-var-ci_TurnoverServicesActivities / (*) / (*)
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) / sbs-var-ci_TurnoverTradingActivitiesPurchaseResaleIntermediaryActivities / (*) / (*)
18310 / Turnover from building / Turnover from building / sbs-var-ci_TurnoverBuilding / (*) / (*)
18320 / Turnover from civil engineering / Turnover from civil engineering / sbs-var-ci_TurnoverCivilEngineering / (*) / (*)
20110 / Purchases of energy products (value) / Purchases of energy products (value) / sbs-var-ci_PurchasesEnergyProducts / Purchases of energy products (value) / gen_EnergyCostsCommercialIncludingNetServices
20111 / Purchases of solid fuels (in value) / Purchases of solid fuels (in value) / sbs-var-ci_PurchasesSolidFuels / (*) / (*)
20112 / Purchases of petroleum products (in value) / Purchases of petroleum products (in value) / Sbs-var-ci_PurchasesPetroleumProducts / (*) / (*)
20113 / Purchases of natural and derived gas (in value) / Purchases of natural and derived gas (in value) / sbs-var-ci_PurchasesNaturalDerivedGas / Purchases of natural and derived gas (in value) / cbs-bedr_EnergyCostsNaturalGasCosts
20114 / Purchases of renewable energy sources (in value) / Purchases of renewable energy sources (in value) / sbs-var-ci_PurchasesRenewableEnergySources / (*) / (*)
20115 / Purchases of heat (in value) / Purchases of heat (in value) / sbs-var-ci_PurchasesHeat / (*) / (*)
20116 / Purchases of electricity (in value) / Purchases of electricity (in value) / Sbs-var-ci_PurchasesElectricity / Purchases of electricity (in value) / cbs-bedr_EnergyCostsElectricityCosts
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) / sbs-var-ci_InvestmentEquipmentPlantPollutionControlSpecialAntiPollutionAccessories / (*) / (*)
21120 / Investment in equipment and plant linked to cleaner technology (integrated technology) / Investment in equipment and plant linked to cleaner technology (integrated technology) / sbs-var-ci_InvestmentEquipmentPlantLinkedCleanerTechnology / (*) / (*)
21140 / Total current expenditure on environmental protection / Total current expenditure on environmental protection / sbs-var-ci_TotalCurrentExpenditureEnvironmentalProtection / (*) / (*)
22110 / Total intramural R&D expenditure / Total intramural R&D expenditure / ifrs-gp_ResearchAndDevelopment / Total intramural R&D expenditure / gen_CostsResearchAndDevelopmentCostsCommercial
22120 / Total number of R&D personnel / Total number of R&D personnel / sbs-var-ci_TotalNumberRDPersonnel / (*) / (*)
23110 / Payments to subcontractors / Payments to subcontractors / sbs-var-ci_PaymentsToSubcontractors / Payments to subcontractors / gen_CostsOutsourcedWorkAndOtherExternalCostsCommercial
25111 / Percentage share of turnover to resale traders: retail traders / turnover to resale traders: retail traders / sbs-var-ci_TurnoverResaleTradersRetailTraders / (*) / (*)
25112 / Percentage share of turnover to professional users (wholesale, others) / turnover to professional users (wholesale, others) / sbs-var-ci_TurnoverProfessionalUsers / (*) / (*)
25113 / Percentage share of turnover to final customers (retail trade activity) / turnover to final customers (retail trade activity) / sbs-var-ci_TurnoverFinalCustomers / (*) / (*)
25211 / Percentage share of purchases from wholesalers, purchasing group / purchases from wholesalers, purchasing group / PurchasesWholesalersPurchasingGroup / (*) / (*)
25212 / Percentage share of purchases from producers / purchases from producers / sbs-var-ci_PurchasesProducers / (*) / (*)
3.Test Results
In order to relate both taxonomies, we can establish a relationship for each SBS characteristic as:
Sum1(variables NTP) = SBS characteristics = Sum2(variables European SBS)
By introducing values in the equation, in the form of XBRL instance for NTP taxonomy, we can substitute the values in half of the equation:
Sum1(variables NTP) = SBS characteristics = Sum2(variables European SBS)
As an example, let’s take the breakdown of the variable 15420 as:
15420 / Gross investment in concessions, patents, licenses, trade marks and similar rights / Acquisitions / ifrs-gp_AcquisitionsThroughBusinessCombinationsPatentsTrademarksAndOtherRights / Gross investment in concessions, patents, licenses, trade marks and similar rights / cbs-bedr_GeneralCompanyCostsNotMentionedElsewhereLicenseAndPatentCosts+ Internal Development / ifrs-gp_AdditionsFromInternalDevelopmentPatentsTrademarksAndOtherRights
We can obtain the equation:
ifrs-gp_AcquisitionsThroughBusinessCombinationsPatentsTrademarksAndOtherRights
+
ifrs-gp_AdditionsFromInternalDevelopmentPatentsTrademarksAndOtherRights
=
Gross investment in concessions, patents, licenses, trade marks and similar rights
=
cbs-bedr_GeneralCompanyCostsNotMentionedElsewhereLicenseAndPatentCosts
This equation itself does not allow to isolate the variables:
- ifrs-gp_AcquisitionsThroughBusinessCombinationsPatentsTrademarksAndOtherRights, or
- ifrs-gp_AdditionsFromInternalDevelopmentPatentsTrademarksAndOtherRights
related to variables of CBS NTP taxonomy.
However, if the source information would be the European SBS taxonomy, it would be actually possible to isolate the variable
- cbs-bedr_GeneralCompanyCostsNotMentionedElsewhereLicenseAndPatentCosts
as function of European SBS taxonomy.
Graphically, for the scope of the previous variable, we can represent:
As a consequence having an instance of the European SBS taxonomy, by taking advantage of the relationship between the variables of the taxonomies, we can obtain, according to the result extracted from the characteristic 15420, instances of the NTP taxonomy.
However, for the characteristic 12120, we find the reverse scenario and a single variable of European SBS taxonomy can be expressed as function of variables of NTP, which vanishes the previous rule.
12120 / Production Value / Turnover (12.11.0) / Turnover (12.11.0)+/- Change in stocks of finished products and work in progress manufactured by the unit (13213) / +/- 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) / +/- 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) / - Purchases of goods and services purchased for resale in the same condition as received (13120)
+ Capitalized production / ifrs-gp_WorkPerformedByEntityAndCapitalised / + Capitalized production / gen_CapitalizedProductionOwnBusinessCommercial
+ Other operating income (excluding subsidies) / ifrs-gp_OtherOperatingIncomeTotalByNature / Sick Payments Received / cbs-bedr_SickPaymentsReceived
Damage Payments Received Excluding Sick Payments / cbs-bedr_DamagePaymentsReceivedExcludingSickPayments
Company Income Other Intra Concern Services / cbs-bedr_CompanyIncomeOtherIntraConcernServices
Company Income Other Passed On Labour Costs / cbs-bedr_CompanyIncomeOtherPassedOnLabourCosts
Therefore an overall procedure can not be satisfied and only in very specific and accidental situations, layouts corresponding to different taxonomies, representing different variable compilations, can be interrelated.
However, partial relationships can be established between taxonomies. A similar effort, which deserves to keep track on it, is being carried out by American FASB and IASB on the XBRL Convergence project which intends to create mechanisms that enable mapping of IFRS-GP taxonomy to US-GAAP taxonomy. This ongoing effort, started in year 2005, is an actual innovation and perhaps will conclude with enhancements in the XBRL specification. See references for further details on this project.
4.References
Reference / TitleXDIS_SBS_inventory / SBS Inventory – Task 1 Deliverable
XDISXBRLInterimReport / Interim Report
Test Plan-P7P-0001-Overall / Overall Test Plan
Test Plan-P7P-0004-CBS / Customized Test Phase for CBS case
/ XBRL Convergence Project
5.Latest Changes
Version / Date / Change01.00 / 29/03/2007 / First Release of the document
/ Confidential Document property of Eurostat /