Structural business reporting in a statistical context How we yet may achieve that business start digital filing book keeping based financial data Presentation

Structural business reporting in a statistical context

How we yet may achieve that business start digital filing book keeping based financial data

Presentation for the workshop on efficient ways of statistical data collection for business

March 22nd- 23rd 2012Marko Roos

[email protected]

Digital data reporting

Getting business data from companies:

• Paper form

• Online form

• Excel-sheet

• …

• Data always provided by respondent

• No system to system implementation

Digital data reporting: business data Businesses keep transaction data in administrations:

• Wages, • general ledger, • stock, • creditors,…

Administration kept for internal and external reporting

Data in digital administrative systems:• Predictable structure (accounts, amounts,

double bookkeeping)• Unpredictable content (no standardized chart of

accounts)

Open standard, XML based, widely adopted – www.xbrl.org

Interfaces between reports and administration

Taxonomy• Defines reports (internal and external)

Instance• Data containing report

XBRL: map once, use often

XBRL-enabled systems allows mapping of report content to XBRL format

XBRL reports ideally automatically generated Content of reports re-usable for other users

of data

Combining taxonomies

Modular approach: taxonomies as building blocks

Enabling re-use of concepts, relations, datatypes

Structural Business Reporting

XBRL as standard language to define which administrative data is of interest for external reports

Dutch Taxonomy Project participants:• Tax-office, Statistics Netherlands, Chamber of

Commerce, commercial banks • Together define data-need in XBRL taxonomy• Also: harmonization of data-definition

Provides leverage and open standard for companies to map once, use often

Aim: administrative burden reduction

Harmonisation and normalisation process

Normalisation:• Content matter experts decide which

concepts share definition, move to generic taxonomy

Harmonisation:• Legislation is adapted to enable cross domain

reporting (fiscal and commercial)

Dutch taxonomy is not a standardized chart of accounts

Structural Business Reporting in a statistical context

• Sample based

• Embedded in mixed mode

• Small companies only

• Statistical business entity

• Taxonomy contains less variables compared to e-form

• Not all variables in business records

xbrl

Adoption of SBR

Adoption by business (accountants, fiscal specialists, software vendors, regular business) unsubstantial

• Possible reasons: – complicated infrastructure (certificates,

trusted third parties, webservices) – ambitious taxonomy architecture– No drill down from taxonomy to chart of

accounts possible – no direct mapping– Negative business case for key players

Adoption of SBR

Adoption by business (accountants, fiscal specialists, software vendors, regular business) unsubstantial

• Possible reasons: – complicated infrastructure (certificates,

trusted third parties, webservices)– ambitious taxonomy architecture– No drill down from taxonomy to chart of

accounts possible – no direct mapping to book keeping

– Negative business case for key players

• No standard chart of accounts in the Netherlands

• No standard definitions based on chart of accounts in taxonomy

• Normalisation not directed at generic small building blocks

Introducing a generic chart of accounts

Relates basic building blocks needed for goverment reporting to generic chart of accounts Generic chart of accounts between reports and book keeping.

Huisvestingskosten

Huur

4100 Huur huisvesting

4101 Huur kantoor

4102 Huur gebouw

4103 Huur gebouwen groepsmaatschappijen

4104 Overige huurkosten

Onderhoud

4110 Servicekosten

4111 Reparatie en onderhoud

4112 Dotatie voorziening groot onderhoud

4113 Overige onderhoudskosten

Verzekering

4120 Verzekering ontroerend goed

Overige huisvestingskosten

4130 Gas, water en elektra

4131 Gas/elektra

4132 Elektra

4133 Gas

4134 Water

4135 Doorbelaste energiekosten

4136 Privé gebruik energiekosten

4137 Waterschapslasten

4138 Bewakingskosten

4139 Schoonmaakkosten

4140 Onroerend zaakbelasting

4141 Diverse gemeentelijke heffingen

4142 Overige huisvestingskosten

4143 Correctie Huisvestingskosten

Overige kosten

Overige verzekeringen

Overige overige kosten

Company specific chart of accounts

Generic chart of accountsExternal reporting

Basic assumptions

Generic chart of accounts would not replace reports

Chart of accounts would define , non- normative, but compliant definitions of financial facts (also for tax and annual accounting!)

Hierarchical definitions of items in generic chart of accounts

Huisvestingskosten

Huur

4100 Huur huisvesting

4101 Huur kantoor

4102 Huur gebouw



Onderhoud

4110 Servicekosten

4111 Reparatie en onderhoud4112 Dotatie voorziening groot onderhoud

4113 Overige onderhoudskostenVerzekering

4120 Verzekering ontroerend goedOverige huisvestingskosten -


4131 Gas/elektra

4132 Elektra

4133 Gas

4134 Water



4142 Overige huisvestingskosten

4143 Correctie Huisvestingskosten

Overige kosten



Grootboek extensie

Bedrijf U

Huisvestingskosten

Huur

Huur kantorenHuur kantoor A: €1.500

Huur kantoor B €2.400

Onderhoud

Servicekosten kantoor A €600

Servicekosten kantoor B €300

Reparatiekosten kantoor A €1.800

Reparatiekosten kantoor B €300

Overige ohkosten A €200

Overige ohkosten B €300

Dotatievoorziening

Dotatiekosten kantoor A €4.000

Dotatiekosten kantoor B €2.000

Verzekeringen

Verzekering Onr. goed A €800

Verzekering Onr. Goed B €600


Overige hvkosten A €300

Overige hvkosten B €400

Correctie hvkosten A €1.000

Correctie hvkosten B €800

Overige kosten €.6000

-

Huisvestingskosten €13.700

Huur €3.900

4100 Huur huisvesting €3900

4101 Huur kantoor €3.900

4102 Huur gebouw



Onderhoud €9.500

4110 Servicekosten €900

4111 Reparatie en onderhoud €2.100

4112 Dotatie voorziening groot onderhoud €6.000

4113 Overige onderhoudskosten €500

Verzekering €1.400

4120 Verzekering ontroerend goed €1.400

Overige huisvestingskosten - €1.100


4131 Gas/elektra

4132 Elektra

4133 Gas

4134 Water








4142 Overige huisvestingskosten €700

4143 Correctie Huisvestingskosten €1.800

Overige kosten €6.000



Grootboekextensie Grootboekrekening bedrijf

Overheidsinstantie A


Huur €3.900

Ov. Hvestkosten €9.800


Bedrijf U

Huisvestingskosten

Huur



Onderhoud







Dotatievoorziening



Verzekeringen









Extra comptabel:

-

Extra comptabel:

-

Extra comptabel:

-


Huur €3.900



4102 Huur gebouw



Onderhoud €9.500









4131 Gas/elektra

4132 Elektra

4133 Gas

4134 Water













Koppelschema Grootboekrekening bedrijfUitvraag

Overheidsinstantie B


Huur €3.900

Onderhoud €3.000

Servickosten €900

Reparatie & onderhoud €2.100

Overige hvkosten -€1.100

Voorzieningen tot €6.000

Vz overige €6.000


Huur €3.900



4102 Huur gebouw



Onderhoud €9.500









4131 Gas/elektra

4132 Elektra

4133 Gas

4134 Water













Bedrijf U

Huisvestingskosten

Huur



Onderhoud







Dotatievoorziening



Verzekeringen









Extra comptabel:

-

Extra comptabel:

-

Extra comptabel:

-

Grootboek extensie Grootboekrekening bedrijfUitvraag

Status

Tax- and annual accounting authorities highly interested

For tax control: standardization makes processes more efficient

Software vendors and accountants also interested

Fiscal service offices reluctant (is this where our administrative burden is converted in real money?)

Cooperation with private sector is key

Documents

Structural business reporting in a statistical context How we yet may achieve that business start digital filing book keeping based financial data Presentation