in Eur n Europe ope Frans ns Hietbrink etbrink Strategic - - PowerPoint PPT Presentation

ES ESEF EF impli plicatio cations ns on n SBR BR p program

• grams

in Eur n Europe

• pe

Frans ns Hietbrink etbrink

Strategic Advisor eGovernment Netherlands Tax Administration Chair SBR Working Group of XBRL Europe

SBR BR i in n the Netherl therlands: ands:

• stakehol

akeholders ders

Receiving party 3 Chamber

• f

Commerce Receiving party 1 Intermediairy Business

Chain Data Processes Technology

600.000 companies 99% of annual reports

12.000 administrative service providers 300 softwaresuppliers

900.000 annual reports in 2017:

• 835.000 micro
• 50.000 small
• 10.000 medium
• 500 large

SBR BR i in n the Netherl therlands: ands:

• framework

mework fo for ann nnua ual reporting

• rting:

: small/ all/mediu medium/lar m/large

XBRL-Report:

• Core Taxonomy
• Optional: Preparer Extensions
• Consistent Presentation rules:
• company
• auditor
• business register
• users
• Optional: Assurance
• Identification of supplier and reporting company (and

auditor) Assurance:

• XBRL-report must give fair view
• XBRL-audit statement:
• report gives fair view
• uses NBA-Taxonomy
• signed
• XBRL-report and XBRL-audit statement are linked
• independently from filing-portal

Testingfacilities:

• softwaredevelopers
• filers

SBR BR i in n the Netherl therlands: ands:

• ES

ESEF EF

mode   size XHTML + XBRL XHTML listed (subsidiary)

V V

listed (Dutch Gaap)

V V

listed (IFRS)

V

ES ESEF EF  V

nationa nal discr cretion tion ESEF EF

SBR BR i in n the Netherl therlands: ands:

• roadmap

admap

mode   size SBR

• nline

service paper )* small

V V

ended financial year 2015 medium

V

since mid 2015

V

from 2016 ended financial year 2016 except !!! large

V

from mid 2016

X

5 ends financial year 2018?

be before fore ESEF ESEF

SBR BR i in n the Netherl therlands: ands:

• roadmap

admap

mode   size SBR

• nline

service paper )* small

V V

ended financial year 2015 medium

V

since mid 2015

V

from 2016 ended financial year 2016 except !!! large

V

from mid 2016

X

5 ends financial year 2018? mode   size XBRL = SBR XHTML + XBRL XHTML medium (related to listed)

V V V

large (Dutch Gaap

V V V

be before fore ESEF ESEF

policy icy optio ion

SBR BR i in n the Netherl therlands: ands:

• roadmap

admap

mode   size SBR

• nline

service paper )* small

V V

ended financial year 2015 medium

V

since mid 2015

V

from 2016 ended financial year 2016 except !!! large

V

from mid 2016

X

5 ends financial year 2018? mode   size XBRL = SBR XHTML + XBRL XHTML medium (related to listed)

V V V

large (Dutch Gaap

V V V

listed (subsidiary)

V V

listed (Dutch Gaap)

V V

listed (IFRS)

V

be before fore ESEF ESEF inc nclud luding ing ES ESEF EF  V

nationa nal discr cretion tion ESEF EF policy icy optio ion

SBR BR i in n the Netherl therlands: ands:

• implementation

lementation of ESE f ESEF: : issues ues

IFRS-taxonomy:

• IFRS-architecture iXBRL <-> NT-architecture XBRL

Rendering:

• XBRL + Consistent Presentation can be used to create

iXBRL (and PFD and HTML and ...) Assurance:

• xpath is based upon XBRL (to exclude date of adoption)

 does it work with iXBRL?

• will SBR-Assurance be applied to iXBRL-reports?

Filing:

• will Digipoort be used for filing with National

Competent Authority (AFM)?

• will NCA and Business Register communicate via

Digipoort? Policy:

• are other medium-sized companies allowed to use

iXBRL?

• are small companies allowed to use iXBRL
• do they have to tag all information?

TH THAN ANK YOU K YOU