CEN-WS XBRL.ppt
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1、12 December 2012Emile Bartol, CSSF LU,CEN/WS XBRL,CWA2,Page 1,CWA2: “Metadata container” to wrap a submitted XBRL instance document and compliance test,Objectives of CWA2,Dual objective of CWA2: standardizeThe way of submitting instances, a container with standardized Encryption Digital signature Co
2、mpression The way of transmitting the usual metadata that determine the context of an xbrl reporting instance the sender of the document contact details date and time of submission ,Page 2,CWA2,Workflow,1. Submission container2. Feedback container,CWA2,Page 3,Container structure,Compression / packag
3、ing: zip Signature: XAdES-EPESEncryption: XML Encryption,CWA2,Page 4,Container structure,No standard naming convention applies to the files (neither to the container nor to the XBRL instances in the container)Multiple compression packages per security envelope (encryption, signature) are allowed (e.
4、g. for a consolidated reporting for several entities of a group that requires cross-verification),CWA2,Page 5,Submission container,Multiple XBRL instance documents packed with one xml header fileHeader is the only file with a naming convention: “header.xml”; it is located on top-level of the compres
5、sion packageHeader lists xbrl instances contained in the containerInstances should always have extension .xbrlUse of folders is optional; in case they are used, all references (in header to XBRL instances; in XBRL instances to taxonomy files) must respect them.Folder names used here (“Instances”, “T
6、axonomy”) are given as examplesTaxonomy files are optional (they are normally unnecessary and would only be used in case taxonomy extensions by the reporter became allowed in Europe)Authorities may define “their” naming convention (files, folders),CWA2,Page 6,Feedback container,One XML feedback file
7、 per XBRL instance in the original submission containerFeedback files will be generated systematically, even if no errors at validation time occurred (also positive acknowledge)The XML schema for the feedback files will contain a hash code for the original file guaranteeing non-repudiation of the su
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