This document discusses the Standard Business Reporting (SBR) model in the Netherlands. SBR aims to standardize reporting processes to reduce complexity and costs for both businesses and the government. It does this by standardizing data through XBRL taxonomies, standardizing filing processes, and using consistent technology. The SBR program has faced challenges in getting different organizations on board due to competitive pressures and the significant impact on processes. It has addressed this through councils, platforms, and expert groups to develop solutions and gain buy-in. The ultimate goal is to make reporting a non-issue through a shared, standardized reporting infrastructure.

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

4. Standard Business Reporting
is ALL about standardization
Data Process
Re-use of ...
Technology
4

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
10

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

12. The core
component of SBR
XBRL
Taxonomy

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
13

14. `Do we need one standard; Clean up of current
14 Standard Business Reporting Programme
A Netherlands government initiative

15. Merge separate taxonomies into one
15

16. Merge separate taxonomies into one
Generic Elements Netherlands
(Gen Base)
16

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)
17

18. XBRL: 3 levels of standardization
taxonomy
Content
architecture Taxonomy Architecture
Structure
Dimensions Formulas Inline
XBRL
specification XBRL Spec2.1a Standard
18

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’)
19

20. A taxonomy is never static
Key processes
• Adding new
domains
• Normalization
• Harmonization
Little re-use Re-use
20

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’
21
 ...

22. Netherlands XBRL taxonomy architecture
reports
domain specific
national
international
22 22

23. Statistics Financial VAT
filing Statement filing
Reports
Elements
Legislation & Rules
Definitions
European legislation Financial Reporting Tax legislation
GAAP
23

24. Building taxonomies? standardization first !
24

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
25

26. “You get the taxonomy you deserve”

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
27

28. 28

29. Taxonomy
29