Plan De Pruebas (CAL-1001/02.01)

Testing XBRL Data Collection Chain at CBS

X-DIS/XBRL project

Madrid, 15th of March of 2007

Eurostat Reference: X-DIS/XBRL

Software AG Reference: PHC6CE01/P7P-0002-CBS/1.03

Created / Updated / Revised / Approved
By: Software AG Team /
By: Giuseppe Sindoni (Eurostat Project Officer)
/ Confidential Document property of Eurostat /
Test Plan for CBS
Eurostat reference:
X-DIS/ XBRL / Version:
01.03 / Creation date:
15-03-2007 / Page:
1
Software AG Reference:
PHC6CE01/P7P-0002-CBS
Content Table
Page
1.Glossary
2.Objectives and Scope......
3.The Testing Process......
4.Logical Testing Scenario......
5.Scope of the Testing......
6.Required Test Cases......
7.Deliverables......
8.Allocation of Resources......
8.1Management......
8.2Schedule......
9.References......
10.Latest Changes......
/ Confidential Document property of Eurostat /
Test Plan for CBS
Eurostat reference:
X-DIS/ XBRL / Version:
01.03 / Creation date:
15-03-2007 / Page:
1
Software AG Reference:
PHC6CE01/P7P-0002-CBS

1.Glossary

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

Concept / Definition
XBRL / extensible Business Reporting Language - an XML based framework that provides the financial community with a method to prepare, publish in a variety of formats, extract and exchange financial statements - it is expected to have major implications for all concerned with presentation and analysis of company accounts. Development is led by a Steering Committee of over 100 organisations and corporations including the US Census Bureau. XBRL taxonomies already existed for some specific reporting schemes, such as US GAAP, and are under development for many others, including IAS and several national GAAPs.
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.
XBRL Taxonomy / XBRL taxonomies are "vocabularies" or "dictionaries" created by a group in order to exchange financial information.
NSI / National Statistics Institutions refers to the National body in charge for compilation and dissemination of statistical information at a country level. Depending on the country it can include the Statistical Office as well as Central Bank or Ministers as they Legal Framework assigns them competencies.
ESS / European Statistical System – includes NSIs, Member State government departments and agencies engaged in statistical activities, central banks, international bodies active in EU statistics, etc
EU / European Union
EEC / European Economic Community.
NACE / Classification of Economic Activities within the European. Communities", known by the acronym NACE and originally published by Eurostat in 1970. The acronym "NACE" derives from the French title: Nomenclature générale des activités économiques dans les Communautés Européennes.
GL / A book of final entry summarizing all of a company's financial transactions, through offsetting debit and creditaccounts. It is usually base don a chart f accounts.
FR / Financial Reporting.
CBS / Central Bureau of Statistics – Dutch NSI for C&I
INE / Instituto Nacional de Estadística - Spanish NSI for C&I
Statbel / Belgian NSI for C&I

2.Objectives and Scope

Within the scope of the XDIS/XBRL project, the Task 4 is aimed to design and carry out practical tests of the XBRL data collection chains. Each different NSI has different necessities and correspond to a different adoption environment so customized testing phases must be designed for each scenario.

The current document aims to determine the actions to be performed for testing the XBRL reporting chain at CBS. This document is a customisation for the CBS case of the guidelines provided in the document Test Plan-P7P-0001-Overall-v01.00_en.doc for a data collection chain as described in the document XBRL Adoption Scenarios PHC6CE01-P7X-0001-v01.00_en.doc.

CBS has recently created a XBRL taxonomy to accomplish the compilation of all finance data in The Nederlands. This taxonomy is based on the Dutch transposition of the IFRS principles and directives, and includes aspects as taxes, reporting and statistics. One of the data models included in the scope of the NTP taxonomy is the collection of structural data from C&I enterprises, as defined in the SBS Legal Framework.

When the project Team contacted to CBS representatives we found that CBS was already contacting companies and software providers to carry out the test themselves. However the scheduling of the testing phase, as defined by CBS, runs beyond the deadline of the XDIS/XBRL project. As a consequence, we needed to redefine the nature of the testing phase to carry out with CBS in the scope of the project.

Following sections will describe the particularities of the testing phase as defined for the Dutch NSI.

/ Confidential Document property of Eurostat /
Test Plan for CBS
Eurostat reference:
X-DIS/ XBRL / Version:
01.03 / Creation date:
15-03-2007 / Page:
1
Software AG Reference:
PHC6CE01/P7P-0002-CBS

3.The Testing Process

When the Project Team asked to CBS about their state of adoption of XBRL in their reporting chains, we found that The Nederlands had created already a XBRL taxonomy for reporting according to their current reporting framework based on IFRS principles.

Based on the previous taxonomy, CBS had already launched their works on constructing a taxonomy encompassing the statistical framework of interest for the current project, i.e. SBS framework. As a consequence of this fact, the implementation phase did not trigger a parallel effort for creating an analogous taxonomy so it was decided to provide support to the CBS developments.

At the testing phase, the scheduling of the CBS project run out of scheduling with respect to the project of the Commission so the scope of the works of the phase needed to be redefined.

The process defined to share the testing efforts with CBS was different and it accomplishes more analytical tasks that a testing process itself. It is defined below:

The process and deliverables are described in the sketch below:

As depicted, Software AG will intend to carry out a study which can make easier the process of producing instances of the European Taxonomy from CBS instances. Equalling the respective term breakdowns for every single SBS characteristics between 2 statistical frameworks, should allow establishing relationships between their reporting variables, and ideally obtain the value of European Reporting variables, i.e. the information contained in an instance. This relationship could be used and embodied in XSLT templates for transforming instances of one framework to the other. However those XSLT templates will not be developed in this testing scope. This operation could theoretically provide a future way to establishing liaisons between different instances of different reporting frameworks. However, the feasibility of this overall guidelinemust be practically tested.

The testing process will be entirely carried out at Software AG side. The role of CBS will be just providing the SBS XBRL CBS taxonomy to enable Software AG for testing.

The procedure to test the taxonomy therefore will be different for the overall defined procedure in the document Test Plan-P7P-0001-Overall_en.doc since it is a customized testing plan.

4.Logical Testing Scenario

This section is created for those Testing Phases following the procedure defined within the document Test Plan-P7P-0001-Overall. The Test defined for The Nederlands is fully customized to their necessities and differs from the overall procedure. It will be kept here for homogeneity purposes between Test Phase documents.

Not applicable for the defined Testing tasks since the defined Test Phase is an analytical study.

5.Scope of the Testing

Not applicable for the defined Testing tasks since the defined Testing Phase is an analytical study. The scope of the testing will be the SBS framework included in the both taxonomies: NTP and the European one.

5.1Required Test Cases

Not applicable for the defined Testing tasks since the defined Testing Phase is an analytical study.

6.Deliverables

The deliverables for the test plan defined for CBS are described below:

The document Test Results-P7R-0001-CBS_en.doc describing the issues raised during the test execution and the mapping between NTP concepts and concepts of the European SBS taxonomy. It will try to determine the feasibility of obtaining instances of the European Taxonomy starting from NTP instances.

Besides, a customized material was required for the preparation and execution of the CBS test, which must not be considered as deliverable. This supporting material includes:

The NTP taxonomy provided by CBS.

NTP instances also provided by CBS. The main reason to reduce the scope of the CBS testing and to customise this testing phase is that not enough XBRL instances were received on time to carry out the testing. The team received only one XBRL instance from CBS.

7.Allocation of Resources

7.1Management

Duty / Person in Charge / Comments
Project Manager / Justo Martín
Quality Manager / Justo Martín
Training to CBS / N/A
Training to enterprises / N/A
Testing CBS Team / Marko Roos
Testing Software AG Team / Justo Martín
Adolfo Rodríguez
Report Writing / Adolfo Rodríguez
Approval Team / Justo Martín

7.2Schedule

For further information on CBS testing phase, see the X-DIS/XBRL Project Pilot – Phase 1 Project Plan.

8.References

Reference / Title
XBRL Adoption Scenarios P7X-0001 / Adoption scenarios for XBRL on reporting chains
Test Plan-P7P-0001-Overall / Overall Test Plan Guidelines
Project Plan / X-DIS/XBRL Project Pilot – Phase 1 Project Plan

9.Latest Changes

Version / Date / Change
01.00 / 28/02/2007 / First Release of the document
01.01 / 28/02/2007 / Remarks provided by Eurostat
01.02 / 15/03/2007 / Enhancements to define the testing scope clearly
01.03 / 15/03/2007 / Update chapter 6. Deliverables
/ Confidential Document property of Eurostat /