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Starter Kit for IFRS
Configuration Overview
CONFIGURATION OVERVIEW
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2012-04-30
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CONFIGURATION OVERVIEW
CONTENTS
FOREWORD ............................................................................................................................................... 4
DATA REPOSITORY................................................................................................................................... 5
Introducing the data repository ..................................................................................................................... 5
Distinct Configuration principles ................................................................................................................... 5
Common Configuration Principles ...............................................................................................................11
External Excel Workbooks ..........................................................................................................................15
REPORTS ..................................................................................................................................................16
Financial Report..........................................................................................................................................16
20-F Form...................................................................................................................................................20
IFRS-BASED TAXONOMY.........................................................................................................................22
Organizing the Taxonomy Files ...................................................................................................................22
Locating and operating the taxonomy files...................................................................................................22
Presentation Groups ...................................................................................................................................23
Organizing Concepts: Presentation, Calculation, Definition .........................................................................24
CONCLUSION............................................................................................................................................27
APPENDIX .................................................................................................................................................28
Edgar Filer Manual Rules............................................................................................................................28
Disclosure Management Documentation .....................................................................................................28
CONFIGURATION OVERVIEW
FOREWORD
The SAP Disclosure Management, starter kit for IFRS (International Financial Reporting
Standards) delivers business logic for the last mile of finance on top of a collaborative, flexible
disclosure solution using both product and business best practices. This pre-configuration assists
you in setting up your application in order to publish financial and non-financial regulatory
statements and notes as well as to file the corresponding data in XBRL (eXtensible Business
Reporting Language) format.
The starter kit is based on the IFRS taxonomy as published on March 29th, 2012 by the IASB
(International Accounting Standards Board) and includes a predefined financial report designed
according to IAS 1 and IAS 7 requirements. In addition, the starter kit addresses U.S. SEC (United
States Securities and Exchange Commission) requirements for Foreign Private Issuers through a
pre-built 20-F form template compliant with the EFM (EDGAR Filer Manual) rules and the IFRS
Taxonomy 2012 Guide. SAP Disclosure Management, starter kit for IFRS has been designed to
maximize your time-to-value when used in combination with transactional and consolidation
systems, in particular SAP Business Planning and Consolidation and SAP Financial
Consolidation applications.
The Configuration Overview document firstly explains the two design principles of SAP Disclosure
Management, starter kit for IFRS data repository. Secondly, the annual financial report sample and
the content related to the SEC 20-F form are described. Lastly, this document presents the
structure of the starter kit IFRS-based taxonomy.
CONFIGURATION OVERVIEW
DATA REPOSITORY
Introducing the data repository
The SAP Disclosure Management, starter kit for IFRS includes a Microsoft Excel-based data repository, also
referred to as data cache, which is the cornerstone of your disclosure management application. It is
organized in a way that allows you to clearly define and identify the source data in the reporting application.
It also highlights how this data is prepared and linked to the financial report on the one hand, and tagged
against the IFRS-based taxonomy on the other hand. This data repository can be easily adapted to meet
your specific filing requirements as for example inserting new rows and columns, copying existing cells,
copying formulas to extract, control the data or applying one of the starter kit pre-defined cell format.
CONFIGURATION OVERVIEW
Link with SAP Business Planning and Consolidation and SAP Financial Consolidation
As per the Integrated configuration principle, the data repository workbook must leverage the appropriate
functionality to fetch the data from your reporting system. In this respect, the SAP Disclosure Management
starter kit data repository includes a workbook pre-designed to fetch data from a SAP Financial
Consolidation application and another workbook pre-designed to fetch data from a SAP Business Planning
and Consolidation application (by default the data from the respective consolidation starter kits for IFRS).
However should you have other reporting software, these templates can be easily adapted to the
corresponding data extraction function for Microsoft Excel, if any.
Reporting
period
2011 A
2011 B
Source application
Integrated / Bolt-on
XBRL
Single / Multiple
workbook(s)
XBRL-enabled
data repository
Single
XBRL specific
Report
Single
Bolt-on
Integrated
During your Disclosure Management implementation project, you can make the most of either sample
reporting period as a starting point for your configuration depending on how the disclosure team and
workflow is organized: for example, availability and publication of reporting reports, access authorizations by
report section, workflow for updating the data repository and performing XBRL-related tasks.
As part of this implementation, you may even want to create a new combination that matches your
requirements at best from the pre-delivered templates, for example multiple integrated data repository
workbooks and one XBRL-specific report on top of a SAP Business Planning and Consolidation application.
CONFIGURATION OVERVIEW
CONFIGURATION OVERVIEW
The data workflow according to this principle is summarized in the chart below:
Data Sources
Data Repository
Charts.xlsx
on shared
drive
Document
Management
Output Formats
Annual
Report
Business
Planning and
Consolidation
Form 20-F
Financial
Data
(BPC)
14 SCI &
SCE.xlsm*
on shared
drive
OR
Financial
Data
(FC)
Financial
Consolidation
Scaling
Rounding
Signing
XBRLTagging
Taxonomy
IFRS 2012
Datalink
Schema Reference
Output
* Statement of Comprehensive Income and Statement of Changes in Equity from SAP Business Planning and
Consolidation 10.0 starter kit for IFRS.
CONFIGURATION OVERVIEW
Sample Period 2011 B Bolt-on (BPC) or Integrated (FC), XBRL specific report
The major distinctive configuration principle of the 2011 B sample period is that the XBRL tagging is
performed in one dedicated workbook outside the data repository, which is a modular configuration in terms
of both XBRL management and access management. Firstly keeping XBRL workbooks distinct from the data
repository allows you to easily handle one, multiple or no XBRL reporting for the period. Secondly, this file
organization is also relevant for granting different access rights to users depending on whether they should
work on report data or XBRL tagging.
Moreover this sample period is configured for extracting the reporting data from Microsoft Excel-based
reports located on a shared directory. This corresponds for example to the use case when SAP Business
Planning and Consolidation reports are automatically refreshed and published to a network folder by using
the Distribution feature of the SAP EPM Add-In for Microsoft Excel.
CONFIGURATION OVERVIEW
The data workflow according to this principle is summarized in the chart below:
Data Sources
Data Repository
Key
Figures
Document
Management
Output Formats
Annual
Report
CONSO-BPC-DISTRIB2011.DEC.XLSX
on shared drive
Financial
Data
(BPC)
Form 20-F
OR
Financial
Data
(FC)
Financial
Consolidation
Tagging for
XBRL
Taxonomy
Scaling
Rounding
Signing
IFRS 2012
Datalink
Schema Reference
Output
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CONFIGURATION OVERVIEW
This summary can therefore be consulted as a control dashboard prior to updating the chapters and creating
the XBRL instance.
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CONFIGURATION OVERVIEW
In terms of contexts, five base contexts have been created in order to tag position data (period type =
instant) and periodic data (period type = duration) for both the current fiscal year and the prior fiscal year,
and position data for the year before the prior fiscal year:
Base Context ID
Description
Period Type
FYp0YTD
Duration
FYm1YTD
Duration
FYp0Qp0e
Instant
FYm1Qp0e
Instant
FYm2Qp0e
Instant
Additional dimensional contexts are derived from the base contexts above. They were created to
dimensionally tag the data in the Statement of Changes in Equity with members of the Component of Equity
axis, and the data in the notes with members corresponding to components of tangible and intangible assets.
When the filing date information is updated in the DEI worksheet, the time-related properties of these
contexts (Instance, Start Date, and End Date) are automatically updated by a specific macro that leverages
the Report Builders Application Programming Interface (see Updating Contexts Automatically below).
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CONFIGURATION OVERVIEW
Formatting
Microsoft Excel cell styles have been leveraged to streamline the layout applied to cells depending on their
content: statement title, base-level account, total account, control formula for example. As a result, you can
update the cells layout consistently throughout the workbook by updating the pre-defined cell styles.
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CONFIGURATION OVERVIEW
Thus SAP Disclosure Management, starter kit for IFRS illustrates how the different levels of text detail are
associated with the appropriate concept in the IFRS taxonomy. Opening the chapters from this data cache
view allows you to tag the required information in the same text files that make up your annual report, and
ensure the consistency of the data in the report and in the XBRL filing. By following these examples for the
rest of your financial report, all the required textual information of your notes will be included in your XBRL
instance.
This macro is based on the Application Programming Interface (API) of the Report Builder component. It
illustrates how you can leverage the openness and smart programming capabilities of this SAP Disclosure
Management component.
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CONFIGURATION OVERVIEW
These files can be stored out of the SAP Disclosure Management application, for instance on a shared
directory, while keeping them linked to the data repository and chapters.
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CONFIGURATION OVERVIEW
REPORTS
Financial Report
SAP Disclosure Management, starter kit for IFRS includes a sample of annual financial report. This report
can be used as the starting point for configuring your own financial report given the way it is configured: it
leverages a large number of SAP Disclosure Management features while remaining simple and generic.
Building your own application by adapting and enhancing the starter kit is much quicker and easier than
designing all the necessary configuration building blocks from scratch.
Report content
Report structure
One basic financial report structure is ready to be updated according to your disclosure needs. You can
directly add new chapters, replace the default cover page and back page with the one your future report,
automatically update the content and layout of the pre-defined table of contents via the usual Microsoft Word
capabilities in terms of automation and styles.
However you can also make the most of the SAP Disclosure Management import features and load all the
structure of your financial report in one go via a text file. Then the default starter kit report is an interesting
source of inspiration for configuration objects.
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CONFIGURATION OVERVIEW
Based on this association, the line items of the table are linked either to the default leaf-level formatting style
or to one of the total-level formatting style provided with the starter kit.
Report Layout
Table Formatting Templates
Applying normalized formats to tables requires designing and implementing a specific Microsoft Word-type
file. Such a file is delivered by the starter kit and configured to be shared by all the document writers. This file
includes various formatting templates depending on the table type: financial statement over two periods,
financial statement over two periods including the reference to notes, statement of changes in equity and
others. The text formats of the different table components are streamlined by leveraging the Microsoft Word
styles (headers, labels, amounts.). With this it is much easier for you to update these formats according to
your companys brand image and to apply the changes throughout your financial report.
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CONFIGURATION OVERVIEW
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CONFIGURATION OVERVIEW
Validation Dashboard
The starter kit for IFRS includes a Validation Dashboard configured as a specific chapter of the financial
report. It will be kept out of the final rendering of the final report while providing you with an at-a-glance
understanding of the data consistency. Firstly the dashboard shows the number of possible errors raised in
the table of contents of the data repository. Secondly it highlights the specific controls you may configure in
the report based on the amounts included in the tables.
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CONFIGURATION OVERVIEW
20-F Form
20-F Structure
The starter kit includes a report whose chapters structure corresponds to the 20-F form as defined by the
U.S. Securities and Exchange Commission. When designing your 20-F filing in SAP Disclosure
Management, you can start from this report and import your Microsoft Word files into this structure.
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CONFIGURATION OVERVIEW
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CONFIGURATION OVERVIEW
IFRS-BASED TAXONOMY
Organizing the Taxonomy Files
The starter kit includes a customizable XBRL taxonomy which can be modified to reflect your own filing
requirements, notably in terms of specific concepts. In this respect, the namespace prefix comp has been
defined and identifies the taxonomy items that are specific to your group: extended primary concepts and
members, labels and links between elements (presentation links, calculation links and definition links).
The taxonomy files are named and organized in compliance with rule 6.3.3 of the EDGAR Filer Manual
(see EFM 6.3.3 in Appendix).
XBRL Document
Schema
Calculation Linkbase
Definition Linkbase
Label Linkbase
Presentation Linkbase
File name*
comp-20111231.xsd
comp-20111231_cal.xml
comp-20111231_def.xml
comp-20111231_lab.xml
comp-20111231_pre.xml
*For a company identified with comp and for 2011 year end
According to this EFM rule, for example for 2011 year end, the XBRL instance that you will create with your
own data - once substituted to the starter kits data - should be named comp-20111231.xml where comp
stands for your SEC registrant ID.
The comp default prefix must be changed to the filing prefix of your company both for taxonomy elements
and the files names. You can do this in the Taxonomy Information section via Taxonomy Designer.
WebDAV is an extension of the HTTP protocol which allows you to browse the content of the database as in a folders
hierarchy.
WebDAV must be properly setup on the Disclosure Management server; it is strongly recommended to map a network
drive in Windows Explorer to the WebDAV directories and to refer to this drive for loading the taxonomy.
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CONFIGURATION OVERVIEW
Presentation Groups
The following presentation groups, i.e. Extended Link Roles in XBRL terms, have been created in the
taxonomy in order to reflect the 4 levels of tagging required by the SEC mandate:
00000 - Document - Document and Entity Information
00100 - Statement - Consolidated Statement of Financial Position, Current/Non-current
00200 - Statement - Income Statement, by Function of Expense
00300 - Statement - Statement of Comprehensive Income
00400 - Statement - Consolidated Statement of Cash Flows, Indirect Method
00500 - Statement - Consolidated Statement of Changes in Equity
10100 - Disclosure - Note 1 - Corporate Information and Statement of IFRS Compliance
10200 - Disclosure - Note 2 - Accounting Policies, Changes in Accounting Estimates and Errors
10300 - Disclosure - Note 3 - Business Combinations
10400 - Disclosure - Note 4 - Intangible Assets
10500 - Disclosure - Note 5 - Property, Plants and Equipment
10600 - Disclosure - Note 6 - Consolidated and Separate Financial Statements
20200 - Disclosure - Note 2 - Accounting Policies, Changes in Accounting Estimates and Errors
(Policies)
30300 - Disclosure - Note 3 - Business Combinations (Tables)
30400 - Disclosure - Note 4 - Intangible Assets (Tables)
30500 - Disclosure - Note 5 - Property, Plants and Equipment (Tables)
30600 - Disclosure - Note 6 - Consolidated and Separate Financial Statements (Tables)
40300 - Disclosure - Note 3 - Business Combinations (Details)
40400 - Disclosure - Note 4 - Intangible Assets (Details)
40500 - Disclosure - Note 5 - Property, Plants and Equipment (Details)
40600 - Disclosure - Note 6 - Consolidated and Separate Financial Statements (Details)
40601 - Disclosure - Note 6 - Consolidated and Separate Financial Statements (Details 1)
40602 - Disclosure - Note 6 - Consolidated and Separate Financial Statements (Details 2)
990000 - Statement - Common domain members
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CONFIGURATION OVERVIEW
The descriptions of these presentation groups abide by the EFM 6.7.12 rule ({SortCode} - {Type} - {Title}).
The first presentation group (00000) includes mandatory concepts required to file document and entity
related information (DEI) as per EFM 6.5.21 such as the document type, the document fiscal year focus and
the entity registrant name. The following five presentation groups (00100 to 00500) correspond to the 5
publishable financial statements. The next two presentation groups provide you with simple examples of
usual textual notes disclosures. Finally the last presentation groups are examples notes: breaking down the
variations in balance sheet items, list of consolidated entities with respective consolidation scope-related
information.
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CONFIGURATION OVERVIEW
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CONFIGURATION OVERVIEW
The names of extension concepts have been defined as per the Label Camel Case Concatenation (LC3)
convention (see EFM 6.8.5 in Appendix). Besides, all standard labels are different from one another in
accordance with section 6.10.4 of the Edgar Filer Manual (see EFM 6.10.4 in Appendix).
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CONFIGURATION OVERVIEW
CONCLUSION
Corporate reporting is very specific to each company. In terms of content, many lines of your financial
statements, your notes and all the textual information are relevant to your company only. As regards the
form, the layout of your annual and quarterly reports is similar to no other.
SAP Disclosure Management, starter kit for IFRS provides you with a valuable starting point to secure and
accelerate your own disclosure implementation. In order to make sure that you benefit from all SAP best
practices, you just have to follow simple steps such as:
Adding you own lines in the financial statements,
Renaming reports and periods,
Creating your own new chapters,
Updating the pre-delivered text styles,
Extending the default taxonomy, and
Inserting your logo.
It is always easier and safer to adapt an existing tried-and-tested configuration than designing one from
scratch. Take advantage of SAP Disclosure Management, Starter Kit for IFRS to streamline your compliance
to disclosure requirements and reduce implementation time.
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CONFIGURATION OVERVIEW
APPENDIX
Edgar Filer Manual Rules
This section lists the EFM rules which are explicitly referred to throughout the present document. More
detailed explanations about these rules can be found in chapter 6 of the Edgar Filer Manual, Volume II
available on the U.S. SEC website at the following URL:
http://www.sec.gov/info/edgar/edmanuals.htm
EFM 6.3.3
EFM 6.5.8
Every xbrli:context element must appear in at least one contextRef attribute in the same instance.
EFM 6.5.17
The xbrli:xbrl element must not have any facts with the precision attribute.
EFM 6.5.21
An instance must contain one non-empty fact for each required Entity Information element, each with a
contextRef attribute referring to a Required Context. The value of an EntityPublicFloat fact in an instance will be
0 for an entity that has only public debt.
EFM 6.6.31
EFM 6.6.34
EFM 6.7.12
A link:roleType element must contain a link:definition child element whose content will communicate the title of
the financial statement section, the level of facts in the instance that a presentation relationship in the base set
of that role would display, and sort alphanumerically into the order that statements and footnotes appear in the
official HTML/ASCII document.
The link:roleType link:definition text must match the following pattern:
{SortCode} - {Type} - {Title}
EFM 6.8.4
Wherever possible, registrants should assign a standard and other labels for an element defined in a standard
taxonomy schema in preference to declaring a new element in a company schema.
EFM 6.8.5
The name attribute of an xsd:element should consist of capitalized words corresponding to the standard label, a
convention called LC3.
EFM 6.10.4
The DTS of an instance must have no distinct elements having the same English standard label (xml:lang
attribute equal to en-US)
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