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
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
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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
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
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14. `Do we need one standard; Clean up of current
14 Standard Business Reporting Programme
A Netherlands government initiative
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)
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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’)
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20. A taxonomy is never static
Key processes
• Adding new
domains
• Normalization
• Harmonization
Little re-use Re-use
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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’
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...
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
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27. 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
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