SAP® BUSINESSOBJECTS™ DISCLOSURE …sapidp/011000358700000796312011E/… · SAP has no control over the use of pre-customized elements contained in this starter kit and does not

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SAP® BUSINESSOBJECTS™ DISCLOSURE MANAGEMENT, XBRL STARTER KIT FOR CAS Simplified Configuration Description

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Simplified Configuration Description

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Contents Introduction ....................................................................................................................................... 4

CAS Taxonomy .................................................................................................................................... 5

Description ................................................................................................................................................... 5

Presentation Roles ....................................................................................................................................... 6

Organizing Concepts: Presentation, Calculation, Definition ........................................................................ 6

Exporting the Presentation view ................................................................................................................. 8

Pre Tagged Workbook ...................................................................................................................... 11

Who May Use this Form and When It Must be Filed ................................................................................. 11

Taxonomy .................................................................................................................................................. 11

Settings ...................................................................................................................................................... 11

Tagging: Concepts, Contexts and Units ..................................................................................................... 12

Updating Contexts Automatically via the API ............................................................................................ 14

Formatting ................................................................................................................................................. 15

Data Retrieval Formula .............................................................................................................................. 15

Groups ........................................................................................................................................................ 16

Rollup Consistency Controls ...................................................................................................................... 16

Appendix: Disclosure Management Documentation ....................................................................... 19

XBRL starter kit for IFRS

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Introduction

The SAP® BusinessObjects™ Disclosure Management, XBRL starter kit for CAS (Chinese Accounting Standards) is pre-configured content intended to accelerate and secure implementation of XBRL (eXtensible Business Reporting Language) filing to the Ministry of Finance of the People's Republic of China using Disclosure Management or XBRL Publishing. The starter kit includes the CAS taxonomy released on 30

th if September 2010 based on the IFRS 2010 taxonomy, and an Excel workbook including

the four core financial statements (Balance Sheets, Income Statement, Statement of Changes in Equity, Statement of Income) pre-tagged with the taxonomy using UBmatrix Report Builder.

This documents explains how the tagging file has been configured, and how it can accelerate both the implementation of your XBRL filing process when operating these files.


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CAS Taxonomy

Description

The starter kit includes one Excel template which reflects the structure of the four core financial statements as defined in the CAS taxonomy of the 30

th of September 2010, notably it applies the same concept labels

in English and in Chinese.

The CAS is an extension of the core concepts of IFRS 2010 taxonomy. It is composed of set of linkbase files per CAS rules (33 folders) and extends XBRL standard schemas regarding Numeric and Non numeric types, Negated Label roles…

The taxonomy files of the CAS taxonomy are named and organized like for the IFRS taxonomy: {linkbase}_cas_{rule number}_{date}.{extension}.

XBRL Document File name*

Entry-Point cas_entry_point_2010-09-30.xsd

Core concepts of CAS cas_core_2010-09-30.xsd

Core concepts of IFRS ifrs-cor_2010-04-30.xsd

Negated Labels roles negated-2009-12-16.xsd

Net Labels roles net-2009-12-16.xsd

Reference roles reference-2009-12-16.xsd

Numeric types numeric-2009-12-16.xsd

Non-numeric types nonNumeric-2009-12-16.xsd

Technical Architecture of the CAS taxonomy:


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Presentation Roles

The following financial statements, i.e. Extended Link Roles in XBRL terms, exist in the taxonomy for consolidated data:

233000 Consolidated balance sheet

333000 Consolidated income statement

433000 Consolidated cash flow statement, indirect method

533000 Consolidated statement of changes in owners’ equity

These Presentation Groups correspond to the 4 publishable financial statements of the group. The company can then publish additional notes depending on its activities.

Organizing Concepts: Presentation, Calculation, Definition

The vast majority of concepts used in the taxonomy for the financial statements listed above are CAS concepts but a few correspond to IFRS taxonomy released by the IFRS Foundation (http://www.ifrs.org/XBRL/XBRL.htm). The hierarchies of concepts defined in the Presentation view, in the

http://www.ifrs.org/XBRL/XBRL.htm


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Calculation view and in the Definition view show CAS and IFRS concepts through the color coding feature of Taxonomy Designer or the prefix information.

Example 1: Statement of Financial Position – Presentation View in English

Example 2: Statement of Cash Flow – Calculation View in English


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Example 3: Statement of Changes in Equity – Definition View in English

Example 4: Statement of Cash Flows – Presentation View in Chinese

Exporting the Presentation view

In order to build or update the template in Excel format, the presentation view of all financial statements has been exported in an Excel tree view, one in English and another in Chinese. In Taxonomy Designer, set the Show Language property of the User Environment to Chinese:


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Then click the File / Export… menu and configure the popup window as follows:

Click the Start button in order to launch the export process. Then, change the Show Language property of the User Environment to English:


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And export again the Presentation tree view into another Excel file:

Finally, copy-paste the generated rows of the core financial statements into each corresponding worksheet of the Excel template. Copy-paste the Chinese labels in the B column and the English labels in the C column of the worksheets to be tagged.


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Pre Tagged Workbook

In addition to the CAS taxonomy, a Microsoft Excel workbook is delivered as part of the XBRL starter kit: CAS2010-MOF-FORM.xls. The core consolidated financial statements have been pre tagged with the CAS taxonomy. It can therefore be used as such for filing financial statements, unless some concepts, contexts or units must be added or removed in order to meet specific filing requirements. Regarding notes, additional cells can simply be tagged with concepts to be inserted according to these requirements.

The following sections explain the content of the workbook’s sheets.

Who May Use this Form and When It Must be Filed

As a part of Annual Filing, the Chinese public companies are required to provide their Financial Statements in XBRL format to the Ministry of Finance for the fiscal year 2011.

The largest 16 Chinese companies must participate to a pilot phase based on the annual report of fiscal year 2010.

Taxonomy

The Excel workbook is tagged with the final General Purpose Taxonomy of Chinese Accounting Standards (CAS) taxonomy which was released on October 2010 by the National Standardization Administration and Ministry of Finance of China in Beijing.

Download and unzip the CAS_20100930.zip file in the same directory as for the pre-tagged Excel template.

Settings

The Info worksheet provides you with all the settings of the tagged financial statements and notes. Excel formula names are used to retrieve the entity information and the reporting period date.

Any change of the Entity URI, the Entity Name or the Period Date (cells B1, B2 or B3) will cause an automated update of the headers of the financial statements, the column headers, the balance closing information of the Changes in Equity statement and the XBRL contexts.

This summary can therefore be consulted as a control dashboard prior to creating the XBRL instance.


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Tagging: Concepts, Contexts and Units

Each cell of the financial statements has been tagged with the following elements:

one Concept from the CAS taxonomy,

one of the base Contexts, or one of the related dimensional context defined for the Statement of Changes in Equity,

one of the following Units: YUAN (Yuan), perShare (YUAN per Share).

In terms of contexts, 5 base contexts have been created in order to tag balance data (period type = instant) and periodic data (period type = duration) of both the current fiscal year and the prior fiscal year, and balance data of the year before the prior fiscal year:

Base Context ID Description Period Type

FYp0YTD Current Year – Year To Date Duration

FYm1YTD Prior Year – Year To Date Duration

FYp0Qp0e Current Year, Current Quarter End Instant

FYm1Qp0e Prior Year, Same Quarter End Instant

FYm2Qp0e Year-2, Same Quarter End Instant


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Additional dimensional contexts are derived from the base contexts above. The dimensional contexts were created to tag the data in the Statement of Changes in Equity by associating amounts with members of the Component of Equity axis.

List of relative contexts for annual reporting


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Example of dimensional context: Current Year to Date, Retained Earnings Member

When updating the filing period, the time-related properties of the contexts (Type, Instance Date, Start Date, and End Date) are automatically updated by a specific macro which leverages the Report Builder’s API (seeError! Reference source not found. Error! Reference source not found.).

Updating Contexts Automatically via the API

A VBA Macro, using the Report Builder API and attached to the Info worksheet, is triggered each time one of the following settings is modified:

Entity URI (cell B1 of the Info Tab)

Entity Code (cell B2 of the Info Tab)

Period End Date (cell B3 of the Info Tab)

VBA macros should be enabled first and Report Builder should be started so the contexts are automatically updated.

If new contexts are created, the macro should be updated accordingly (Menu Developer > Code > Visual Basic)


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Formatting

Microsoft Excel cell styles have been leveraged to streamline the layout applied to cells depending on their content: statement title, base-level account description, total account description, control formula, etc. As a result, you can update the cells layout consistently throughout the workbook by updating the pre defined cell styles.

All labels and financial data are displayed in black color

All calculation data are displayed in blue color

All controls are displayed in red color

Data Retrieval Formula

The data retrieval formula is designed to fetch source data (Excel add-in formula or external links) and manage the following issues:

Rounding source amounts to the nearest integer Amounts filed in an XBRL instance must be integers.

Reversing the sign of the source amount Some amounts may have a reversed sign in the source system compared to the expected sign in the XBRL instance (e.g. expenses, treasury shares). For this reason a specific column exposes the multiplying factor to be applied to the source amount to reverse the sign in this case (column header = “N”).

Adjust the amount by 1 or -1 to ensure the rollup consistency on rounded amounts.


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The sum of rounded amounts for base level accounts in the hierarchy does not necessary equal to the rounded amount for the respective parent account. Therefore the retrieval formula takes into account the content of a dedicated column where you can input the adjustment on an account by account basis (generally +1 or -1).

Multiplying source amounts in the case they are originally expressed in thousands or in million for example.

You should not define or use units that imply a scale factor on a currency. If amounts are expressed in thousands or in million in the source reporting application, they should be multiplied accordingly to turn them into amounts in simple unit without factor in the instance file. Thus the retrieval formula finally takes into account the scale factor defined in the Settings. The scale factor is designed to expose monetary amounts rounded to millions, thousands….

For instance, 1,437,552 YUAN will be disclosed:

1,000,000 YUAN if the scale is set to 1 million

1,437,000 YUAN if the scale is set to 1 thousand

1,437,552 YUAN if the scale is set to 1

Groups

You need to define external links or dimension values for each data of the financial statements. If several values from the data source need to be aggregated, then provide the detail of each amount in Excel groups for better clarity and audit trail.

Rollup Consistency Controls

Worksheets where financial statements are tagged include control columns in which the difference between amounts stored on parent accounts and the sum of amounts stored on the respective child accounts is computed. These visual controls reflect the rollup calculation controls defined in the taxonomy, and therefore allow you to anticipate on possible rollup errors raised by the validation engine of Report Builder.

The workbook is consistent when all controls of the financial statements are equal to 0 or null. However, the final consistency check must be performed through the Validate button of the UBmatrix tab in the ribbon.


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Click Validate again.


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The instance document is consistent when no line appears in red column in the validation trace report and when there is no validation error in the Validation tab.


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Appendix: Disclosure Management

Documentation A set of documents is available on SAP Service Market Place and provides you with useful information on how to install and use SAP BusinessObjects Disclosure Management and about best practices when updating the taxonomy or the tagging workbook.

Visit SAP Service Market Place at the following location: http://service.sap.com/support

Release & Upgrade Info Installation & Upgrade Guides SAP BusinessObjects SAP BusinessObjects Enterprise Performance Management (EPM) Disclosure Management / XBRL Publishing by UBmatrix

Example of documentations:

SAP BusinessObjects XBRL Publishing 1.1 Users Guide

How to Guide: How to Migrate XBRL Tagging to a Newer Taxonomy Version

http://service.sap.com/support

Documents

SAP® BUSINESSOBJECTS™ DISCLOSURE …sapidp/011000358700000796312011E/… · SAP has no control over the use of pre-customized elements contained in this starter kit and does not