application research of xbrl global ledger taxonomy in...
TRANSCRIPT
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Application Research of XBRL Global Ledger Taxonomy
in China’s Banking Sector Jia Xinquan
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Content • XBRL Is a Powerful Data Interface
Technology of Business Reporting • Three Levels of XBRL Application in
China’s Banking Sector • The Best Practice of XBRL Global
Ledger Taxonomy in China’s Banking Sector
• The Application Results of XBRL Global Ledger Taxonomy in China’s Banking Sector
Content
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Part One: XBRL Is a Powerful Data Interface Technology of Business Reporting
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XBRL system • XBRL technical specification: the
technical basis of the business reporting data exchange interface
• XBRL taxonomy: the definition of business reporting data exchange interface
• XBRL instance document: the data exchanged through the interface of the business reporting
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XBRL Global Ledger Taxonomy • a kind of taxonomy that can represent
the detail financial and non-financial information
• can be used as a hub for the data exchange among different application systems
• sets up a bridge between the initial detail voucher and the summary data of various levels in the external business reporting
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Part Two: Three Levels of XBRL Application in China’s Banking Sector
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The Data Interface Defined by the Banking Regulator
• the banking regulator defines the data interface, that is, external regulatory XBRL taxonomy
• the bank headquarters observe the definition of the interface to prepare the XBRL data
• the banking regulator receives the XBRL data to make statistical analysis
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The Extension Data Interface Defined by the Bank HQ • on the basis of the interface defined by
the banking regulator, the bank headquarter adds the extra interface definition, that is, the internal extension XBRL taxonomy
• the bank internal branches observe the interface definition to prepare the XBRL data
• the bank headquarter receives the XBRL data to make statistical analysis
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The Detail Data Interface Used by the Bank Branch
• XBRL Global Ledger Taxonomy is directly adopted as the internal detail data interface of the bank branches
• the business application systems of the branches observe the interface definition to provide the detail data
• the detail data are used for the management decisions of the branches
The Detail Data Interface Used by the Bank Branch • XBRL Global Ledger Taxonomy is
directly adopted as the internal detail data interface of the bank branches
• the business application systems of the branches observe the interface definition to provide the detail data
• the detail data are used for the management decisions of the branches
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Part Three: The Best Practice of XBRL Global Ledger Taxonomy in China’s Banking Sector
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External Regulatory Instance Document
XBRL Global Ledger Taxonomy
Bank Business Application System
XBRL Global Ledger Instance Document
External Regulatory Taxonomy
Internal Extended Taxonomies
External Regulatory Instance Document
Internal Management Instance Document
External Regulatory Taxonomies
External Regulatory Instance Document
XBRL Global Ledger Taxonomy
Bank Business Application System
XBRL Global Ledger Instance Document
External Regulatory Taxonomy
Internal Extended Taxonomies
External Regulatory Instance Document
Internal Management Instance Document
External Regulatory Taxonomies
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The Accounting Software Data Interface
• Almost all the existing accounting software ( including the Accounting Information System, Management Information System, ERP System, etc. which own accounting function) in China’s banks has the Accounting Software Data Interface
• The Data Interface can output the XML file containing the accounting data in a certain period
The Accounting Software Data Interface • Almost all the existing accounting
software ( including the Accounting Information System, Management Information System, ERP System, etc. which own accounting function) in China’s banks has the Accounting Software Data Interface
• The Data Interface can output the XML file containing the accounting data in a certain period
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The Extended Taxonomy of Banking Sector
• is based on the General Purpose Taxonomy of Chinese Accounting Standards (CAS)
• conforms to the common contents of the banking financial reporting
• the corresponding instance document is submitted to the Ministry of Finance of China once a year
The Extended Taxonomy of Banking Sector
• is based on the General Purpose Taxonomy of Chinese Accounting Standards (CAS)
• conforms to the common contents of the banking financial reporting
• the corresponding instance document is submitted to the Ministry of Finance of China once a year
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The Extended Taxonomy of Banking Regulatory Reporting
• is based on the General Purpose Taxonomy of Chinese Accounting Standards (CAS)
• conforms to the supervision requirements of the banking regulatory reporting
• the department that receives the instance document is China Banking Regulatory Commission (CBRC)
The Extended Taxonomy of Banking Regulatory Reporting
• is based on the General Purpose Taxonomy of Chinese Accounting Standards (CAS)
• conforms to the supervision requirements of the banking regulatory reporting
• the department that receives the instance document is China Banking Regulatory Commission (CBRC)
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The XBRL Global Ledger instance document of the bank
Firstly, it is necessary to set up the matching relationship between
• the bank account of accounting software and
• the corresponding elements of the summary reporting taxonomies
The XBRL Global Ledger instance document of the bank
• the bank account of accounting software and
• the corresponding elements of the summary reporting taxonomies
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Bank
account of Accounting Software Data Interface
… CashInHand … DemandDepositsOfIndividuals …
MOF China element of Extended Taxonomy
of Banking Sector … cas_CashAndBalancesWithCentralBanks … cas_CustomerDeposits … cas_DemandDeposits …
CBRC element of Extended Taxonomy of Banking Regulatory Reporting
…… cas_CashOnHandBalance …… cbrc_IndividualDeposits …… cbrc_DemandDepositsOfIndividuals ……
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The XBRL Global Ledger instance document of the bank
• Having extracted data from the bank’s Accounting Software Data Interface, we can create the XBRL Global Ledger instance documents on the basis of the matching relationships
• The XBRL Global Ledger instance document represents the key data fields of the bank voucher
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Part Four: The Application Results of XBRL Global Ledger Taxonomy in China’s Banking Sector
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• the data of XBRL Global Ledger
Taxonomy can be automatically summarized at fixed periods to generate the key data of the instance document of the Extended Taxonomy of Banking Sector
XBRL Global Ledger Taxonomy creates the values for banks
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• the data of XBRL Global Ledger
Taxonomy can be automatically summarized at fixed periods to generate the key data of the instance document of the Extended Taxonomy of Banking Regulatory Reporting
XBRL Global Ledger Taxonomy creates the values for banks
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• based on the data of the XBRL Global Ledger Taxonomy, the instance documents of the internal taxonomies can be automatically generated for the internal management personnel of all levels
• from the summary data of the instance document, the users can drill down to the transaction-level detail data
XBRL Global Ledger Taxonomy creates the values for banks
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Thank You!