SBR, the Dutch model
Bern

September 9, 2011


Paul Snijders
Co Chair XBRL Netherlands


CEO Semansys Techologies
One common goal


To enhance


Netherlands Corporation.

By:



creating     a     single      reporting
infrastructure    for     easier   filing
processes    and        thus   lowering
reporting effort and costs for all
companies        and      reduce     the
administrative burden!
The landscape

     Government and business in the 21 st century:
      a set of complex relationships:
      The “business of government” is a complex thing
      The “business of business” is a complex thing
      The “business” of government and business interacting is even more
       complex
      More and more regulation is implemented to keep track of everything


     The only way forward is reducing this complexity by
      standardization of filing processes:



3                                     Standard Business Reporting Programme
                                      A Netherlands government initiative
Standard Business Reporting
is ALL about standardization




                   Data    Process

Re-use of ...

                     Technology




          4
The basics of Standard Business Reporting

 The basic process of SBR is standardization of:

 Data:
     XBRL-Taxonomies

 Processes:
     Standardized filing processes through which agencies

    Technology and technics:
     A standardized generic system2system communication
     Intelligence to recognize messages and understand the processes of
      which they are part


5                                     Standard Business Reporting Programme
                                      A Netherlands governement intitiative
SBR-NL History

     From development to implementation
       Government goes for mandate (may 2011)

     Delivery of all major tools:
       NL-Taxonomy framework
       Transaction port (Digipoort)

     Initiation of Netherlands Taxonomy Project
       Get consensus of all parties, (Ministries, Government bodies, Accountants, Software
        industry, Businesses)
       Design taxonomy Architecture NT (Netherlands Taxonomy)
       Development and design for a Generic Infrastructure

     First experience with the potential of XBRL:
       First European projects executed for waterboards, municipalities and Provinces

     Government priority to reduce administrative burden for business:
       The “fuss” of complying to government regulations

6                                                Standard Business Reporting Programme
                                                 A Netherlands government initiative
Why a SBR program?
    SBR means is multi industry, multi purpose, shared benefits for all:
     Business to government
       Currently: Tax office, Chamber of Commerce and Central Bureau of Statistics
       Expected: innovation subsidies, government procurement
     Business to business
       Currently: Credit reporting to banks
       Future: insurance, pension funds
     Government to Government:
       Expected: reporting of schools to the Ministry of Education, health care and others


      In short: create an administrative infrastructure which allows for easier
      filing processes, to less costs, thus lowering the overall level of
      transaction costs


7                                                 Standard Business Reporting Programme
                                                  A Netherlands government initiative
SBR-NL Program Challenges


     The SBR-NL Program task was seeking co-operation:
      in a competitive market
      on issues that have deep impact for business- and government
       processes
      were not understood by many


     The challenges for SBR-NL Program:
      Understanding and prioritizing the issues to be resolved for
       implementation
      Finding the best solution to the various issues
      Seeking the buy-in of organizations involved
      Getting the market to actually start using XBRL


8                                      Standard Business Reporting Programme
                                       A Netherlands government initiative
SBR-NL in action
     The SBR Council:
       High level representatives of business and government
       Strategic decision making

     The SBR Platform:
       Representatives of business community and government
       Hands-on experience (“feet in the mud”)
       Constantly generating issues that may block the uptake of SBR

     The SBR Expertgroups:
       Expertgroups for Data/Taxonomy, Processes, Marketing&Communication
       Bringing together all available expertise in the Netherlands (and from outside, if needed)
       Finding solution for the issues

     The SBR Program team:
       Supporting the various groups with expertise
       Pursueing the actions, stated in the Implementation plan
       Seeking the policy-guidance from the Ministry of Economic Affairs, Agriculture & Innovation


9                                                 Standard Business Reporting Programme
                                                  A Netherlands government initiative
Process
                                            improvement
Efficiency
Less burden           Government


                      Shared vision
           Business   Common Goal
                                      Accountants

                        Software               Better services
Enhanced
products


  10
What’s up for later?


      In the late 19th century the provision of electricity to
       homes and business was an issue; now we simply tap it
       from the wall-plug

      Now SBR is a difficult thing to master: in ten years time
       hardly anybody will notice that his software is XBRL-
       enabled; filing reports is a non-issue by then



11                               Standard Business Reporting Programme
                                 A Netherlands government initiative
The core
component of SBR


    XBRL
  Taxonomy
“The taxonomy is like a tree”


                                          revenue
     leaves: elements
                              profit                       costs


                             Tax Filing
                                                    statistics
                                       financial
branch:                                reporting
domain or specific elements

        trunk:
        common or shared elements

13
`Do we need one standard; Clean up of current




14                         Standard Business Reporting Programme
                           A Netherlands government initiative
Merge separate taxonomies into one




15
Merge separate taxonomies into one




              Generic Elements Netherlands
                        (Gen Base)
16
Standardization of data:
           multi domain and cross agency taxonomy


                                    XBRL
     Authority Z                    report
                                                  Company
       Authority Y                                    Company
                                                       Company
           Authority X
                                  request                Company
             Systems
                                                           Systems




                       Generic Elements Netherlands
                                (Gen Base)
17
XBRL: 3 levels of standardization

taxonomy
                                                        Content



architecture             Taxonomy Architecture
                                                        Structure


                  Dimensions      Formulas     Inline
   XBRL
specification                  XBRL Spec2.1a            Standard
  18
XBRL taxonomy architecture

      Because the XBRL spec. 2.1 is flexible you have
       many solutions for one problem
        multi domain
       multi agency


      XBRL projects have different goals.

      Taxonomy design should be based on our project
       goals.
       glue the taxonomy pieces together
       ‘plug and play’ new extensions (‘branches’)

19
A taxonomy is never static


                        Key processes

                        • Adding new
                          domains

                        • Normalization

                        • Harmonization

     Little re-use                                Re-use
20
SBR XBRL taxonomy building principles: hierarchy

      The taxonomy is the representation of legisation and rules

      Always choose to reduce the regulatory- and reporting burden
       for businesses
        facilitate mapping
        facilitate instance creation

      Design (and modularize) the taxonomy to support use and re-
       use of elements and components (‘branch vs. new tree’)

      Architecture facilitates taxonomy maintenance with coherence
       and consistency

      Comply with established international ‘best practices’
21
      ...
Netherlands XBRL taxonomy architecture


 reports




 domain specific

 national

 international

22     22
Statistics             Financial              VAT
                               filing              Statement              filing
      Reports




     Elements




                                           Legislation & Rules

     Definitions

                   European legislation   Financial Reporting    Tax legislation
                                                 GAAP



23
Building taxonomies? standardization first !




24
Wrap up ...

• Government and regulators have the to innovate (too)
• Harmonization and normalisation are key data
  processes.
     - They doesn’t just happen, they need to be organized
• The taxonomy is not about evolution, it’s intelligent
  design.
     - The XBRL taxonomy reflects our legislation and rules but it’s design is
       based on our project goals




25
“You get the taxonomy you deserve”
Standard Business Reporting Programme
         A Netherlands government initiative

                 www.sbr-nl.nl
                 info@sbr-nl.nl


                  Paul Snijders


          Paul.snijders@semansys.com
         Paul.snijders@xbrl-nederland.nl



27
28
Taxonomy




29

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Dutch Standard Business Reporting

  • 1. SBR, the Dutch model Bern September 9, 2011 Paul Snijders Co Chair XBRL Netherlands CEO Semansys Techologies
  • 2. One common goal To enhance Netherlands Corporation. By: creating a single reporting infrastructure for easier filing processes and thus lowering reporting effort and costs for all companies and reduce the administrative burden!
  • 3. The landscape  Government and business in the 21 st century: a set of complex relationships:  The “business of government” is a complex thing  The “business of business” is a complex thing  The “business” of government and business interacting is even more complex  More and more regulation is implemented to keep track of everything  The only way forward is reducing this complexity by standardization of filing processes: 3 Standard Business Reporting Programme A Netherlands government initiative
  • 4. Standard Business Reporting is ALL about standardization Data Process Re-use of ... Technology 4
  • 5. The basics of Standard Business Reporting  The basic process of SBR is standardization of:  Data:  XBRL-Taxonomies  Processes:  Standardized filing processes through which agencies  Technology and technics:  A standardized generic system2system communication  Intelligence to recognize messages and understand the processes of which they are part 5 Standard Business Reporting Programme A Netherlands governement intitiative
  • 6. SBR-NL History  From development to implementation  Government goes for mandate (may 2011)  Delivery of all major tools:  NL-Taxonomy framework  Transaction port (Digipoort)  Initiation of Netherlands Taxonomy Project  Get consensus of all parties, (Ministries, Government bodies, Accountants, Software industry, Businesses)  Design taxonomy Architecture NT (Netherlands Taxonomy)  Development and design for a Generic Infrastructure  First experience with the potential of XBRL:  First European projects executed for waterboards, municipalities and Provinces  Government priority to reduce administrative burden for business:  The “fuss” of complying to government regulations 6 Standard Business Reporting Programme A Netherlands government initiative
  • 7. Why a SBR program? SBR means is multi industry, multi purpose, shared benefits for all:  Business to government  Currently: Tax office, Chamber of Commerce and Central Bureau of Statistics  Expected: innovation subsidies, government procurement  Business to business  Currently: Credit reporting to banks  Future: insurance, pension funds  Government to Government:  Expected: reporting of schools to the Ministry of Education, health care and others In short: create an administrative infrastructure which allows for easier filing processes, to less costs, thus lowering the overall level of transaction costs 7 Standard Business Reporting Programme A Netherlands government initiative
  • 8. SBR-NL Program Challenges  The SBR-NL Program task was seeking co-operation:  in a competitive market  on issues that have deep impact for business- and government processes  were not understood by many  The challenges for SBR-NL Program:  Understanding and prioritizing the issues to be resolved for implementation  Finding the best solution to the various issues  Seeking the buy-in of organizations involved  Getting the market to actually start using XBRL 8 Standard Business Reporting Programme A Netherlands government initiative
  • 9. SBR-NL in action  The SBR Council:  High level representatives of business and government  Strategic decision making  The SBR Platform:  Representatives of business community and government  Hands-on experience (“feet in the mud”)  Constantly generating issues that may block the uptake of SBR  The SBR Expertgroups:  Expertgroups for Data/Taxonomy, Processes, Marketing&Communication  Bringing together all available expertise in the Netherlands (and from outside, if needed)  Finding solution for the issues  The SBR Program team:  Supporting the various groups with expertise  Pursueing the actions, stated in the Implementation plan  Seeking the policy-guidance from the Ministry of Economic Affairs, Agriculture & Innovation 9 Standard Business Reporting Programme A Netherlands government initiative
  • 10. Process improvement Efficiency Less burden Government Shared vision Business Common Goal Accountants Software Better services Enhanced products 10
  • 11. What’s up for later?  In the late 19th century the provision of electricity to homes and business was an issue; now we simply tap it from the wall-plug  Now SBR is a difficult thing to master: in ten years time hardly anybody will notice that his software is XBRL- enabled; filing reports is a non-issue by then 11 Standard Business Reporting Programme A Netherlands government initiative
  • 12. The core component of SBR XBRL Taxonomy
  • 13. “The taxonomy is like a tree” revenue leaves: elements profit costs Tax Filing statistics financial branch: reporting domain or specific elements trunk: common or shared elements 13
  • 14. `Do we need one standard; Clean up of current 14 Standard Business Reporting Programme A Netherlands government initiative
  • 16. Merge separate taxonomies into one Generic Elements Netherlands (Gen Base) 16
  • 17. Standardization of data: multi domain and cross agency taxonomy XBRL Authority Z report Company Authority Y Company Company Authority X request Company Systems Systems Generic Elements Netherlands (Gen Base) 17
  • 18. XBRL: 3 levels of standardization taxonomy Content architecture Taxonomy Architecture Structure Dimensions Formulas Inline XBRL specification XBRL Spec2.1a Standard 18
  • 19. XBRL taxonomy architecture  Because the XBRL spec. 2.1 is flexible you have many solutions for one problem  multi domain  multi agency  XBRL projects have different goals.  Taxonomy design should be based on our project goals.  glue the taxonomy pieces together  ‘plug and play’ new extensions (‘branches’) 19
  • 20. A taxonomy is never static Key processes • Adding new domains • Normalization • Harmonization Little re-use Re-use 20
  • 21. SBR XBRL taxonomy building principles: hierarchy  The taxonomy is the representation of legisation and rules  Always choose to reduce the regulatory- and reporting burden for businesses  facilitate mapping  facilitate instance creation  Design (and modularize) the taxonomy to support use and re- use of elements and components (‘branch vs. new tree’)  Architecture facilitates taxonomy maintenance with coherence and consistency  Comply with established international ‘best practices’ 21  ...
  • 22. Netherlands XBRL taxonomy architecture reports domain specific national international 22 22
  • 23. Statistics Financial VAT filing Statement filing Reports Elements Legislation & Rules Definitions European legislation Financial Reporting Tax legislation GAAP 23
  • 25. Wrap up ... • Government and regulators have the to innovate (too) • Harmonization and normalisation are key data processes. - They doesn’t just happen, they need to be organized • The taxonomy is not about evolution, it’s intelligent design. - The XBRL taxonomy reflects our legislation and rules but it’s design is based on our project goals 25
  • 26. “You get the taxonomy you deserve”
  • 27. Standard Business Reporting Programme A Netherlands government initiative www.sbr-nl.nl [email protected] Paul Snijders [email protected] [email protected] 27
  • 28. 28