Tool for Undertakings

Objectives, solution architecture and development status

2

Overview of the solutionnTool for Undertakings (T4U) and NCAs toolkit

The main goals of the XBRT (component of which is the T4U) in order of importance are:1. to easily create, edit/correct/complete and validate XBRL instance documents, in order to help Undertakings without XBRL knowledge to

implement Solvency II harmonized quantitative reporting in XBRL,2. to provide a reusable solution for other projects and specifically for NCAs’ local requirements,3. to provide a reusable solution for internal EIOPA and NCAs’ needs to manage XBRL reporting.

eXtensible Business Reporting Toolkit - a set of tools/services developed by/for EIOPA to manage the process of data description, exchange/collection, validation, storage, analysis and decision making, in particular related to the Solvency II information requirements modelled according to the DPM and exchanged in the XBRL format. Some components of this solution can be used by the Undertakings (T4U) or NCAs (XBRT component for national extensions, etc.).

Excel Add in T4U – component to be used by the Undertakings to manage (produce, edit/correct, review, etc.) their XBRL filings with an Excel Add In

NCAs

Undertakings

Windows T4U – component to be used by Undertakings to manage (produce, edit/correct, review, etc.) their XBRL filings with a Windows application

NCA Toolkit – component supporting NCAs with extensions and second level reporting

3

Work streams first betas

TFU Work stream Windows T4U (June Release)

o provide a user friendly interface for rendering Solvency II templates, manual input of data and validation;

o create, read and validate XBRL reports;o validate and view the created XBRL reports using a third-party viewer and validator;o database-based: built around a database with architecture similar to CRDIV, and with

structures to facilitate extensive data migrations;o import capabilities from Excel (plain Excel files).

Excel Add In T4U (August Release)o provide input forms for the Solvency II templates with functionalities similar to the Windows

application, but based on Excel. o developed as a back-up solution in case the Windows based application does not meet all the

user requirements as agreed in the functional requirements (the excel import function); in comparison to the Windows application this will be:

• easier to integrate as it will be Excel based;• better for automatic migration of data to Excel structures;• more complex to develop and to deploy.

NCA Toolkit Work stream (September Release) - as a second work stream the NCA Toolkit will be developed to extend the above and add the following functionalities to the tool:

o handling of XBRL reports received by the NCAs from the undertakings and facilitating second-level reporting to EIOPA;

o provision of guidelines on the creation of new input templates and/or the algorithm to generate input templates for NCA extensions;

o provision of tools that may help NCAs when creating extension taxonomies;o provision of basic business intelligence functionalities using external tools.

June

August

September

These timelines correspond to versions made available to EIOPA members. Public version may differ 1 or 2 months.

4

T4U: value for undertakings and NCAs

The Tool for Undertakings (T4U) is a tentative solution aiming to enable small and medium reporting entities as well as European National Competent Authorities to input/load data using common interfaces and manage data using centralised database, designed to process data structures represented in the EIOPA Solvency II XBRL DPM-based taxonomy , in order to produce XBRL reports compliant with the Solvency II requirements.

T4U

XBRL technology: handle XBRL instances received from the undertakings and facilitate second-level reporting

substantial data volumes: structures to create efficient ETL data presentation and input: rendering and modifying data with

user friendly interfaces customising / tailoring data scope collected using T4U: extension

capability data validation: validate data with XBRL and other alternatives data analysis: provide basic BI capabilities generation of XBRL Taxonomy according to Eurofiling Architecture

Help for Undertakings with: Help for NCAs with:

XBRL technology: create and read XBRL instances from source data

substantial data volumes: structures to create efficient ETL data presentation and input: rendering and modifying data with

user friendly interfaces standardising European supervisory architecture: applying

standards common with EBA and ECB data validation: validate data with XBRL and other alternatives

aiming to be in PoC functionality

after-PoC functionality

Legend

PoC functionality

5

T4U functions: in- and out-of-scope

Easy-to-use with multiple data input/load interfaces

XBRL validation (open source component) for

reported data

DPM-based database for metadata and data

storage

XBRL load, validation and creation with database

approach

Generation of XBRL taxonomy according to

the Eurofiling architecture

Generation of XBRL reports according to

Solvency II DPM XBRL Taxonomy (Level 1 & 2)

Support for other XBRL Architectures than EIOPA/Eurofiling

Advanced data analysis

First-level reporting support/services for

extensions

Reports and submissions management

Basic BI analysis capabilities

Second-level reporting support

T4U functionality

Out-of-scope

6

Architecture (Design)

AT

XBRL taxonomyExcel

Add-In

Windows application

DPM Architect

Deci-mate

EBA-like deliverables (PDF, XLS)

5

6

7F

T4U

Other UIs (e.g.

mobile)

Technical annotation

Interim format/tools

W

21

Validations12

Aggregations 16

DPMdict

BLBT

2a1

4

A

D

H

G

9

10

2b

8

Database

Relational Structures

V

3b

DPM-RS map

DR

DPM Metadata3a

EBA MS Access DPM Database

EB

22

AA3c

BC

Applications’ information

Business Rules

Flags (FS concepts), derived values, subsets

(aggregations)

3f

Translations

Designstage

E

Definition of views

DV

Excel RS Views23

RX

Business Templates and Business Logs• modification of content (preparatory/full)• inclusion of row/column codes• translations• flagging (aggregates, FS, derived values, etc.)• business/validation rules notationDPM Dictionary and Annotated Templates• as above (BT+BL) but in structured manner (including

normalization of tables)• business annotation – new approach (including codes,

clear relations to hierarchies)• technical annotation – named ranges and stylesDatabase population• from DPM dict + AT using new business and technical

annotation• reverse engineering of the input• migration of EBA MS Access content to T4UdbDatabase• DPM Metadata – as in EBA + EIOPA S2 T4U specific

structures• Relational Structures – explained later• Validation/Aggregations – defined as metadata using

row/column codes; execution on Relational Structures• Applications’ information – localization and translations of

menu, buttons, messages, …Interfaces• Windows application – reading from DPM Metadata with

Design stage; linking to Relational Structures in progress• Other – first draft of iOS app (reusing code/logic of

Windows application)• Excel Add-In – works restarted now,• Excel RS Views – new concept under considerationLonger term:• XBRL taxonomy generation (with DPM Architect engine)• other supportive deliverables

7

Architecture (Primary reporting)

Interfaces – work in progress on read/write to Relational Structures

Data in Relational Structures• validations (with support of views) on data in Relational Structures• migration of data in Relational Structures (between information requirements versions)

Maps and conversion between Relational Structures and DPM data

Generation/load of XBRL from/to DPM data using Arelle engine + validation if required

8

Architecture (Secondary reporting)

9

Table: mTableTableID TableCode

1365 S.99.12.31.011699 S.44.01.02.01

Table: mTableAxisTableID AxisID

1365 1221365 1231365 1241699 1311699 1321699 133

Table: mAxisAxisID Orientation

122 X123 Y124 Z131 Y132 Y133 X

Table: mAxisOrdinateAxisID OrdinateID OrdinateCode IsRowKey

122 201 10 122 202 20 122 203 30 122 204 40 122 205 50 123 210 10 123 211 20 123 212 30 123 213 40 123 214 50 124 215 131 428 10 true132 429 20 true133 439 30 133 440 40

Table: mOpenAxisValueRestrictionAxisID HierarchyID

124 12132 12

Table: mOrdinateCategorisationOrdinateID DimensionCode MemberCode

201 MET mi2201 BAS x26202 MET mi5203 MET mi10204 MET mi12205 MET mi1210 PFL x12211 PFL x24212 PFL x32213 PFL x43214 PFL x23215 CTP open428 IDC open429 CTP open439 MET mi67439 BAS x12440 MET pi68

Table: mMappingTableID RSTableName RowColumnCode Signature

1365 S.99.12.31.01 PAGE1 s2c_CTP(*)1365 S.99.12.31.01 R10C10 MET(s2md_mi2)|s2c_BAS(s2c_BL:x26)|s2c_PFL(s2c_PL:x12)1365 S.99.12.31.01 R10C20 MET(s2md_mi2)|s2c_BAS(s2c_BL:x26)s2c_PFL(s2c_PL:x12)

…1399 S.44.01.02.01 C10 s2c_IDC(*)1399 S.44.01.02.02 C20 s2c_CTP(*)1399 S.44.01.02.03 C30 MET(s2md_mi67)|s2c_BAS(s2c_BA:x12)1399 S.44.01.02.04 C40 MET(s2md_pi68)

Table: dFactInstanceID Signature Value Unit Decimals

1 MET(s2md_mi2)|s2c_BAS(s2c_BA:x26)|s2c_CTP(eu_GA:PL)|s2c_PFL(s2c_PL:x12) 2345 EUR 01 MET(s2md_mi10)|s2c_CTP(eu_GA:PL)|s2c_PFL(s2c_PL:x12) 345 EUR 01 MET(s2md_mi12)|s2c_CTP(eu_GA:PL)|s2c_PFL(s2c_PL:x12) 436 EUR 0

…1 MET(s2md_mi67)|s2c_BAS(s2c_BA:x12)|s2c_CTP(eu_GA:PL)|s2c_IDC("12") 1001 EUR 01 MET(s2md_pi68)|s2c_CTP(eu_GA:PL)|s2c_IDC("12") 0.15 pure 21 MET(s2md_mi67)|s2c_BAS(s2c_BA:x12)|s2c_CTP(eu_GA:Es)|s2c_IDC("322") 2034 EUR 01 MET(s2md_pi68)|s2c_CTP(eu_GA:ES)|s2c_IDC("322") 0.34 pure 2

Table: 1365_S.99.12.31.01InstanceID Page R10C10 R10C20 R10C30 R10C40 R10C50 R20C10 …

1 eu_GA:PL 2345 345 436

Table: 1699_S.44.01.02.01InstanceID C10 C20 C30 C40

1 12 PL 1001 0.151 322 ES 2034 0.34

S.99.12.31.01

Page PL

C10 C20 C30 C40 C50R10 2345 345 436 R20 R30 345 R40 4567 R50 234

S.44.01.02.01

C10 C20 C30 C4012 PL 1001 0.15

322 ES 2034 0.34

Templates

DPM Annotated Templates Metadata

DPM Data:

DPM and Relational Structures Mapping:

Data in Relational Structures:

T4U DatabaseDPM Metadata and Data vs Relational Structures

10

Technologies used

• EIOPA’s Subversion repository (Apache licence before GitHub was used)

• IIS for the website and Arelle validation service• VM ware for testing machines• Microsoft Excel 2007 and 2013 (For Excel T4U and testing)• SQLite 3.0 Public Domain License (database repository, used

as open source)• SQLite Studio (v 2.1.5) GNU General Public License (Database

manager for SQLite)• SQLite POCO entities and SQLite driver + Entity Framework 5.0

(for data access)• Visual Studio (for all solutions except non windows based)• Xamarin (iOS and non windows interfaces)• C# with .Net framework 3.5 (Windows T4U)• C# 4.0 (Excel T4U add-in)• NetOffice http://netoffice.codeplex.com/ (MIT License)ExcelDNA http://exceldna.codeplex.com/ (Custom open License)• Obejctlistview: for open tables in Windows T4U• Trello, Microsoft Word+ Project + Visio for documentation• Arelle

11

Technical solution implementation

DPM database

· AT and DPM Dictionary information · Taxonomy artefacts information· Validation information· Rendering information· Application information· Multi reports storage based on:

A) “Abstract XBRL model”B) “Classical relational model”

Components for XBRL stream· Loading of XBRL instances into the database· Creating XBRL instance into the database· Sending XBRL instance to a XBRL validator(locally or to a web service)· Load validation results into the database· Database based validations

External components· Business log and Templates· Annotated templates and Dictionary· Taxonomies (including translations)· Instance validators· XBRL Taxonomy creators· EBA Ms Access database

T4U Data Access Layer· CRUD data access for SQLite data base.· DDL access

Uses

Uses

NCA Toolkit(Orchestrates the design phase and the NCA basic functinalities) · AT and DPM dictionary reader and generator· Application GUI form generator· Basic analyses tools· Second level reporting· Database convertor and generator

Windows Form T4U

ExcelAdd-In T4U

Other T4U GUIs

Create Interfaces

Uses

Uses

Uses

Business Application Layers· Interaction with XBRL stream· Execution of database based validation

12

Current Team

Project Management Team:

Project Role Names Project Board Project Sponsor: Patrick Hoedjes

Project Executive: Philip Kitzmantel Business owner: Pierre-J ean Vouette Technical owner: Aitor Azcoaga Senior Supplier(s): HCL, BR-AG

Project Manager: Sudipta Mazumdar (HCL) Project Team:

Project Role Names Team leader/ XBRL expert Bartosz Ochocki .Net/C# developer Arun Venkatesan .Net/C# developer Vijay Rengarajan Database developer Shankar Ganesh Database Designer Karol Minczynski XBRL stream developer Herman Fischer Windows stream developer Nicholas J ory