X-DIS/XBRL PILOT PROJECT Phase 2
CSOTest Description
Madrid, 27th of August of 2007
Eurostat Reference: X-DIS-XBRL_Ph2-Task2_Test_ Description-0004
Software AG Reference: PHC7CE01/P72_Test_Description-0004
Version: 00.01
Worded / Modified / Reviewed / ApprovedBy:
Software AG Team /
By: Giuseppe Sindoni
Eurostat Project Officer
Confidential Document property of Eurostat /
CSOTest Description
Index
Pág.
1.Objectives and Scope
2.Local Existing XBRL TAxonomy
2.1.BRIL’s Irish Taxonomy
2.2.The Irish Taxonomy
3.Test Cases
3.1.Test Case #1
3.1.1.Issues found
3.2.Test Case #2
3.2.1.Issues found
4.TEst Carrying Out
5.Technical Infraestructure
6.Annexes
Annex 1.Changes Control
Annex 2.Referenced documentation
Annex 3.Glossary
Annex 4.BRIL’s Irish GAAP TaxonomyXBRL Version 2.1 – Copyright & Licence
Eurostat Reference: X-DIS-XBRL_Ph2-Task2_Test_ Description-0004
Software AG Reference: PHC7CE01/P72_Test_ Description-0004
Version: 00.01 | 27/08/2007 / Page: 1
Confidential Document property of Eurostat
CSOTest Description
1.Objectives and Scope
This document objective is to describe the testcasesto be carried outin Phase 2 of X-DIS/XBRL Pilot Project in scope of CSO testing as described in CSO Test Plan document whose reference is X-DIS-XBRL_Ph2-Task2_Test_Plan-0004.
For the test described in that Test Plan, the test cases will be the local existing XBRL example instances provided by CSO which will be based on the local XBRL taxonomy chosen by CSO to be analysed and mapped against one of the statistical frameworks covered by the European XBRL Statistical Taxonomy, i.e.:
Structural Business Statistic (SBS) which it was developed in Phase 1 of the project.
Short term Statistics (STS) which it was developed in Phase 2 of the project.
Those instances will be used as input data of the test and will be transformed into instances based on the European XBRL Statistical Taxonomy.
This document reviews the local XBRL taxonomy chosen by CSOand lists the instances provided, describing the main data. Moreover, a description of the test carryingout is provided as well as the needed technical infrastructure to carry out the testing.
2.Local Existing XBRL TAxonomy
According to the CSOTest Plan, CSOinformed on the local existing XBRL Taxonomy to be used in this test activity.
They decided to use theIRISH GAAP TaxonomyXBRLdeveloped by BRIL Ltd. (Business Reporting Ireland Limited trading as XBRL-IE) and whose latest version is the version 2.1 (ie-gaap-ci-2005-09-30) released in November 2005 Copyright © 2005,Business Reporting Ireland Ltd.
Note.
According to the Copyright and Licence statement of the Irish taxonomy, the whole Copyright & Licence agreement is literally quoted in the Annex BRIL’s IrishGAAP TaxonomyXBRL Version 2.1– Copyright & Licence below.
2.1.BRIL’sIrish Taxonomy
Business Reporting Ireland Limited trading as XBRL-IE developed the Irish Financial Reporting Taxonomy. It represents Irish Generally Accepted Accounting Practice (GAAP) as of 31 December 2004.
The purpose of this and other taxonomies produced using XBRL is to supply a framework that will facilitate data exchange among software applications used by companies and individuals as well as other financial information stakeholders, such as lenders, investors, auditors, attorneys, and regulators.
2.2.The IrishTaxonomy
The Irish Taxonomyis currently being developed and the latest version released is the version 2.1. That version was released in November 2005.
As part of its ongoing development of electronic business reporting in Ireland, XBRL Ireland has announced plans to revise the Irish GAAP Commercial and Industrial XBRL 2.1 Taxonomy to include provisions for the reporting of FRS 20-29. This involves the revision of the existing Irish GAAP Taxonomy to include Irish GAAP financial reporting requirements for Commercial and Industrial entities as at 31st December 2006.
TheIrish taxonomy aims to draw up of standardized annual accounts by commercial and industrial companies and provides accounting terms that are used in financial statements prepared by Irish non financial companies in accordance with Irish GAAP.
The taxonomy can be used for a "Not for Profit Organisation" but it had to be extended to cater for those organisations.
The ie-gaap-ci-2005-09-30 Taxonomy is made up of a Discoverable Taxonomy Set (“DTS”) ofinterrelated XML files:
XML Schema Files (.XSD files): an XBRL Version 2.1 Taxonomy XMLSchema files.
XBRL Linkbases (.XML files): “Linkbases” for:
Labels.
Presentation relationships between elements.
Calculation relationships between elements.
3.Test Cases
The sections below, lists the example XBRL instances provided by CSO and based on the Irish Taxonomy to be transformed into European XBRL instances.
Each instance is considered as a test case and its main information is provided.
3.1.Test Case #1
The instance name is XBRLInstanceExample1.xml.
The main data (fictitious data) of this XBRL instance are:
CompanyActual Company
GroupActual Group
Company duration
startDate2003-01-01
endDate 2004-12-31
3.1.1.Issues found
No issue was found for this instance.
3.2.Test Case #2
The instance name is XBRLInstanceExample2.xml.
The main data (fictitious data) of this XBRL instance are:
CompanyCOMPANY
GroupGROUP
Company duration
startDate 2002-04-01
endDate 2004-03-31
3.2.1.Issues found
No issue was found for this instance.
4.TEst Carrying Out
As it is explained within the CSO Test Plan, the testing task is made up by the activitiesbelow:
To communicate the task approach. By Eurostat.
To accept the task approach. By CSO.
To search the local existing XBRL taxonomies. By CSO.
To choose a local existing XBRL report. By CSO.
To compile information. By Software AG Team.
To analyse the input taxonomy. By Software AG Team.
To provide the Input XBRL instances. By Software AG Team.
To develop the transformation. By Software AG Team.
To provide the target European XBRL statistical instances. By Software AG Team.
To provide feedback. By CSO
Once the first activities of the task were fulfilled and CSOboth informed on the local existing XBRL Taxonomy and provided the example XBRL instances, the Software AG Team must carry out some needed activitiesbefore executing the test itself. This test consists in transforming the input XBRL instances into the target XBRL instances. Those needed prior activities are:
To compile information about the local existing XBRL report.
To analyse and map the input taxonomy.
An analysis will be carried out as a previous study to map the input taxonomy against the European XBRL taxonomy. This mapping will make easier the process of producing instances of the European Taxonomy from Irish XBRL instances.
The mapping task will be carried out according to the BRILTaxonomyversion 2.1 (ie-gaap-ci-2005-09-30) released in November 2005 by BRIL.
To develop the transformation.
Some software pieces will be developed based on XSLT templates which will enable to transform the input instances into the target instances.
Finally, the test will be carried out by processing a XSLT software component over the local existing XBRL instances provided by CSO. A target XBRL instance will be got for each input XBRL instance.
The testing process isdepicted in the sketch below.
5.Technical Infraestructure
As defined within CSO Test Plan, Software AG team will develop the XSLT component and carry out the transformation itself at Software AG Spain premises. Then, the target instances obtained from that process will be delivered to CSO to be checked. Therefore no technical infrastructure is needed at CSO to carry out the test.
At Software AG Spain, no specific technical infrastructure or environment is required either.
The easiest way of getting the target instances from the local existing XBRL instances is to transform them by processing an XSLT.
XSLT stands for Extensible Stylesheet Language Transformations and is an XML-based language used for the transformation of XML documents into other XML or "human-readable" documents. The original document is not changed; rather, a new document is created based on the content of an existing one. The new document may be serialized (output) by the processor in standard XML syntax or in another format, such as HTML or plain text. XSLT is most often used to convert data between different XML schemas or to convert XML data into HTML or XHTML documents for web pages.
For the first activity i.e. to develop de XSLT software components, any of the methods below can be followed:
To use a text editor such as Microsoft Notepad. The features of this kind of editors are very limited and the development process is actually slow and tedious.
To use a specific XSLT editor. There are many powerful and intuitive XSLT tools for accelerating XSLT-related development tasks in the market.
For the second activity, i.e. to carry out the transformation, the methods below can be followed:
To develop a software module (any programming language can be used such as Java, .NET, C++, etc.) which launches the XSTL transformation.
To carry out the XSLT transformation directly from a software program that has a stylesheet processor. For instance, anyXML editor such as XMLSpy®.
To carry out the test in scope, both to develop the XSLT and to carry out the test itself, it was eventually decided to use the XML editor XMLSpy® as no extra development effort is required. Below are listed some useful features of the tool for XSLT handling:
XSLT 1.0/2.0 Editing, Debugging and Profiling.
Visual Stylesheet Design.
XML to XML Mappings.
HTML to XML Migration.
XSLT 1.0 and 2.0 Processors.
6. Annexes
Eurostat Reference: X-DIS-XBRL_Ph2-Task2_Test_ Description-0004Software AG Reference: PHC7CE01/P72_Test_ Description-0004
Version: 00.01 | 27/08/2007 / Page: 1
Confidential Document property of Eurostat
CSOTest Description
Annex 1.Changes Control
Changes Control ListVersion 01.00
First release
Annex 2.Referenced documentation
Eurostat Reference / Software AG Reference / TitleX-DIS-XBRL_Ph2-Task2_Test_Plan-0004 / PHC7CE01/P72_Test_Plan-0004 / CSO Test Plan
Annex 3.Glossary
Concept / DescriptionBRIL / Business Reporting Ireland Limited
CSO / Central Statistics Office Ireland.
DTS / Discoverable Taxonomy Set
IFRS / International Financial Reporting Standards
NSI / National Statistics Institute isthe specificNational Institute in charge of public statistics.
SBS / Structural Business Statistics
STS / Short Term Statistics
XBRL / eXtensible Business Reporting Language
X-DIS / XML for Data Interoperability in Statistics
XSLT / eXtensible Stylesheet Language Family
Annex 4.BRIL’s Irish GAAP TaxonomyXBRL Version 2.1–Copyright & Licence
Copyright © 2005,Business Reporting Ireland Ltd
This taxonomy and translations of it may be copied and furnished to others, and derivative works that comment on or otherwise explain it or assist in its implementation may be prepared, copied, published and distributed, in whole or in part, without restriction of any kind, provided that:
The above copyright notice and this paragraph are included on all such copies and derivative works.
A link or URL to the original taxonomy is included in all such copies and derivative works.
However, this taxonomy itself may not be modified in any way, such as by removing the copyright notice or references to XBRL International or other organizations, except as required to translate it into languages other than English. Members of XBRL International and the taxonomy owners agree to grant certain licenses under the XBRL International Intellectual Property Policy (
The name and trademarks of XBRL International may NOT be used in advertising or publicity pertaining to this document or its contents without specific, written prior permission. Title to copyright in this document will at all times remain with copyright holders.
By using and/or copying this taxonomy, you (the licensee) agree that you have read, understood, and will comply with the terms and conditions set out in this document and in the Copyright, Intellectual Property and Trademarks documents on
This taxonomy and its associated files are provided on an "AS IS" basis and XBRL INTERNATIONAL AND THE OWNERS OF THE TAXONOMY DISCLAIM ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO ANY WARRANTY THAT THE USE OF THE INFORMATION HEREIN WILL NOT INFRINGE ANY RIGHTS OR ANY IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE.
Recipients of this taxonomy are invited to submit, with their comments, notification of any relevant patent rights and copyrights of which they are aware and to provide supporting documentation.
The attention of users of this taxonomy is directed to the possibility that its use may require use of an invention covered by patent rights. XBRL International and the owners of the taxonomy shall not be responsible for identifying patents for which a license may be required by this taxonomy, or for conducting legal inquiries into the legal validity or scope of those patents that are brought to its attention. This taxonomy is prospective and advisory only. Prospective users are responsible for protecting themselves against liability for infringement of patents. XBRL International and the owners of this taxonomy takes no position regarding the validity or scope of any intellectual property or other rights that might be claimed to pertain to the implementation or use of the technology defined by implied by the taxonomy or the extent to which any license under such rights might or might not be available; neither do they represent that they has made any effort to identify any such rights. Members of XBRL International agree to grant certain licenses under the XBRL International Intellectual Property Policy (
Eurostat Reference: X-DIS-XBRL_Ph2-Task2_Test_ Description-0004Software AG Reference: PHC7CE01/P72_Test_ Description-0004
Version: 00.01 | 27/08/2007 / Page: 1
Confidential Document property of Eurostat