JP2010146109A - Xbrl data verification/creation system and xbrl data verification/creation program - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide an XBRL(eXtensible Business Reporting Language) data verification system for drastically reducing the labor of a user, and for easily verifying XBRL data without requiring any knowledge about XBRL. <P>SOLUTION: In the XBRL data verification system, financial statement names, the titles of the respective columns, and display sum unit information or the like are stored as display information A from a display information file, and an instance table B and document information C are created from the context, display sum units, numerical data, and document information or the like of an instance document, and a schemer file is read, and an element table D and a schemer list E are created by using a schemer which is directly or indirectly referenced by the instance document, and a display link tree F, a calculation link tree G, and designation link tree H are generated from the display link base, calculation link base and designation link base included in the schemer list, and information related with a financial statements based on the arbitrary combination of the above A to H, is created to display the information on spreadsheet software. <P>COPYRIGHT: (C)2010,JPO&INPIT

Description

  The present invention relates to an XBRL data verification / creation system and an XBRL data verification / creation program.

  In recent years, XBRL has attracted attention as an international standard specification for describing financial information of companies, and is spreading worldwide. The Financial Services Agency of Japan has also decided to use XBRL in principle for financial statements included in disclosure documents such as securities reports from the fiscal year commencing on April 1, 2008. XBRL is an abbreviation for (eXtensible Business Reporting Language) and is a form of XML (eXtensible Markup Language). XBRL has two types, a specification for financial reporting (FR) and a specification for transaction data (GL). Here, the specification for financial reporting (FR) will be described as an example.

  Hereinafter, the basic mechanism of XBRL will be described. XBRL uses a structure consisting of an instance document and a taxonomy document separated from it to represent a wide variety of financial statements. An instance document is the main body of financial information describing data itself such as sales and ordinary profit. The taxonomy document defines the account name, the display method of each information, the calculation method, etc., and “Schema” that defines the vocabulary (element name, attribute, etc.) of the instance document using XML Schema, There is a “link base” defined by XLink. This “link base” includes “name link base” indicating the display name of the account, “reference link base” indicating the account reference, “display link base” indicating the display order of the account, There is a “calculation link base” indicating a calculation method and a “definition link base” indicating a hierarchical structure of account items. Here, the display link, calculation link, and definition link define the relationship between elements. The relationship is represented by a subordinate relationship (parent-child relationship). However, since the definition link can be omitted in the latest specification (Spec2.1) of XBRL, it is basically not used.

  In summary, it can be said that the XBRL document is a document composed of the following components A to F.

A Schema (element definition)
B Name link (defines the element name)
C Reference link (defines reference laws, etc.)
D Display link (define display order)
E Calculation link (define calculation method)
F definition link (defines hierarchical relationships between elements)
G instance (defines numerical data using elements defined in AF)
Japanese Patent Application Laid-Open No. 2008-134864 discloses a method and system in which an XBRL instance creator can easily determine when a taxonomy is compliant and can verify an XBRL instance even when the XBRL engine is not owned.

  Japanese Patent Application Laid-Open No. 2007-164591 discloses a method and system capable of efficiently performing an analysis operation of financial information described by XBRL including an extended taxonomy and an extended taxonomy.

JP 2008-134864 A JP2007-164591

  Taking the case of creating an instance document as an example, in the past, element definition, display link definition, calculation link definition, etc. were performed through separate interfaces using dedicated software, and then the instance document was entered again with numerical values. Was creating. For this reason, it is possible to flexibly create an instance document, but it has been extremely difficult for a person with little knowledge of XBRL to create an instance document using dedicated software without preparation in advance.

  The present invention has been made by paying attention to such problems, and the object of the present invention is to greatly reduce the labor of the user and to easily verify XBRL data without knowledge of XBRL. The present invention provides an XBRL data verification / creation system and an XBRL data verification / creation program that can be created.

  In order to achieve the above object, an XBRL data verification system according to a first aspect of the present invention is an XBRL data verification system for verifying XBRL data composed of an instance document and a taxonomy document, The taxonomy document includes a schema file, a name link file, a display link file, a calculation link file, and a display information file. From the display information file, financial statement names, column headings, display monetary unit information, etc. Means for reading and saving as display information, means for reading the context, display price unit, numerical data, document information, etc. from the instance document to create an instance table and document information, reading the schema file, Skis that the instance document references directly or indirectly A means for creating an element table and a schema list, and a display link base, a calculation link base, and a name link base included in the schema list are read to generate a display link tree from the display link base, Means for generating a calculation link tree from the calculation link base, generating a name link tree from the name link base, the display information, the instance table, the document information, the element table, the schema list, the display link tree, Means for creating information on financial statements based on any combination of the calculation link tree and the name link tree and displaying the information on spreadsheet software.

  An XBRL data verification program according to the second aspect of the present invention is an XBRL data verification program for verifying XBRL data composed of an instance document and a taxonomy document. The taxonomy document includes a schema file, Including a name link file, a display link file, a calculation link file, and a display information file. The computer reads the financial statement name, each column heading, display monetary unit information, etc. from the display information file and displays it. Means for saving as information, means for reading the context, display amount unit, numerical data, document information, etc. from the instance document to create an instance table and document information, reading the schema file, the instance document being directly or indirectly Use the schema that you refer to Reading the display link base, calculation link base and name link base included in the schema list, generating a display link tree from the display link base, and generating the calculation link base. Means for generating a calculation link tree from the name link base and the display information, the instance table, the document information, the element table, the schema list, the display link tree, and the calculation link It functions as a means for creating information on financial statements based on any combination of the tree and the name link tree and displaying it on spreadsheet software.

  An XBRL data creation system according to the third aspect of the present invention is an XBRL data creation system that creates XBRL data based on information input on a spreadsheet software, and is configured to store information input by a creator. Among them, the standard taxonomy is determined based on the type and the type of business, and the means for reading the link base file for each pattern based on the determined standard taxonomy and displaying it as a pattern selection sheet, and from the pattern selection sheet by the creator Based on the selected pattern sheet, the taxonomy set other than the enterprise extension layer is determined, and a means for creating an element table based on the standard schema file, standard display link file, calculation link file, name link file Read, display link tree, calculation list respectively Using the display link tree and the name link tree, a skeleton table that becomes a mount for each financial statement is displayed and may be used in each financial statement. A means for displaying an element list that covers all elements and an account defined in the extended item definition sheet by the creator as an extended element table, and among the information entered in the skeleton table by the creator, Create an instance table based on the account name, redundant item name, accounting period, and amount, create display information based on the financial statement name, each column heading, display amount, etc. Create the creator display link tree or output display link tree based on the step down information and analyze the formula on the spreadsheet software to calculate the creator Creating a schema tree, an output calculation link tree, a schema file, a definition link file and a name link file from the extension element table, outputting an instance document file from the instance table, and generating a display information file from the display information Output and create a display link file with the author's arc inserted by overwriting the standard arc from the output display link tree and overwriting the standard arc from the output calculation link tree. Means for outputting the inserted calculation link file.

  An XBRL data creation program according to the fourth aspect of the present invention is an XBRL data creation program for creating XBRL data based on information input on a spreadsheet software, and a computer is input by the creator. In addition to determining the standard taxonomy based on the type and type of business information, means for reading the link base file by pattern based on the determined standard taxonomy and displaying it as a pattern selection sheet, the pattern selection by the creator A taxonomy set other than the company extension layer is determined based on the pattern sheet selected from the sheet, and a means for creating an element table based on the standard schema file, standard display link file, calculation link file, name link file Read Using a tree, a calculation link tree, a means for creating a name link tree, the display link tree and the name link tree, a skeleton table serving as a mount for each financial statement is displayed and can be used in each financial statement. A means to display an element list that covers all the elements that are characteristic, and holds the account items defined in the extended item definition sheet by the creator as an extended element table, and the information entered in the skeleton table by the creator Among them, an instance table is created based on the account name, redundant item name, accounting period, amount, and display information is created based on the financial statement name, each column heading, display amount, etc. Create the creator display link tree or the output display link tree based on the order and step down information, and analyze the formula on the spreadsheet software. Means for creating creator calculation link tree or output calculation link tree, and creating schema file, definition link file and name link file from the extension element table, outputting instance document file from the instance table, and from the display information Output the display information file, create a display link file with the author's arc inserted by overwriting the standard arc from the output display link tree, and overwriting the standard arc from the output calculation link tree It functions as a means for outputting a calculation link file in which a person's arc is inserted.

  According to the present invention, it is possible to greatly reduce a user's labor related to verification / creation of XBRL data, and it is possible to easily verify / create XBRL data without knowledge of XBRL.

  Hereinafter, embodiments of the present invention will be described in detail with reference to the drawings.

(Verification of XBRL data)
First, the XBRL data verification system according to the first embodiment of the present invention will be described in detail with reference to the drawings. FIG. 1 is a configuration diagram of an XBRL data verification system when a service provider that performs an XBRL data verification service provides the service as a web service. A taxonomy document 9 and an XBRL instance document 10 are stored in the FSA server 8 connected to the Internet 1. An XBRL data verification system server (hereinafter simply referred to as a verification server) 8 owned by a service provider includes a taxonomy document 5 downloaded in advance via the Internet 1 from the Financial Services Agency server 3, an XBRL instance document 4, and the like. Is stored. The verification server 3 is connected to client terminals of verification performers 6 and 7 such as auditors via the Internet 1, and verification via the Internet 1 is possible.

  If the verification operator himself owns the verification server 3, the verification operator 2 who performs verification connects to the verification server 3 via the LAN and performs verification.

  A verification program for verifying XBRL data is installed in the verification server 3 in the form of a Java (registered trademark) system. As will be described later, the verification program is a combination of individual programs such as a display information loader program, an instance document loader program, a schema loader program, a link base loader program, and a spreadsheet output program.

  When a verifier 6 or 7 such as an auditor connects to the verification server 3 using a client terminal, the verification program is activated and a taxonomy can be selected from the taxonomy document 5 stored in the verification server 3. It becomes possible. At the same time, since XBRL data is read from the XBRL instance document 4, the XBRL data to be verified can be designated from the XBRL instance document 4.

  When verifying the XBRL data created by the verifier 6 or 7 in-house or the XBRL data created by another company downloaded from the Financial Services Agency server 8, the XBRL data is uploaded to the verification server 3 for verification. The verification server 3 performs verification and provides the verification output result (spreadsheet software data) to the verification performer 6 or 7.

  The verification operator 6 or 7 can also perform verification using a stand-alone client terminal, instead of performing verification by connecting to the verification server 3. In this case, a verification program is installed on the client terminal in the form of a Java (registered trademark) system. However, the verification operator 6 or 7 uses the function expansion software (add-in) of spreadsheet software as an interface, Exchange data.

  The XBRL data verification method according to the present invention will be described in detail below. FIG. 2 shows an “income statement” as an example of financial statements. FIG. 3 is an example of an XBRL document, which describes “sales”, “cost of sales”, and “gross profit” in the income statement shown in FIG. 3A is a schema, B in FIG. 3 is a name link, D in FIG. 3 is a display link, E in FIG. 3 is a calculation link, and G in FIG. 3 is an instance. Description of C (reference link) and F (definition link) in FIG. 3 is omitted.

  In B (name link) of FIG. 3, the name of the element is defined by the following procedure.

1: Link with schema NetSales.

2: Define a name.

Connecting 3: 1 and 2-> Name is given to NetSales.

  Further, in D (display link) in FIG. 3, the display order of the sales amount (NetSales), the cost of sales (CostOfSales), and the net sales profit (GrossProfit) is defined in the following procedure in the income statement (StatementsOfIncomeAbstract).

1: Link with schema NetSales.

2: Define name (sales).

3: Connect 1 and 2-> Assign name to NetSales.

4: Link with schema CostOfSales.

5: Define name (cost of sales).

6: Connect 4 and 5-> Assign a name to CostOfSales.

7: Connect with Schema's GrossProfit.

8: Define name (gross profit).

Connecting 9: 7 and 8-> Assigning a name to GrossProfit.

  Further, E (calculation link) in FIG. 3 defines that the net sales profit (GrossProfit) is calculated from the addition of the sales amount (NetSales) and the subtraction of the cost of sales (CostOfSales) by the following procedure.

1: Link with schema GrossProfit.

2: Connect with schema NetSales.

3: Link NetSales as a child of GrossProfit, the calculation method is addition.

4: Link with schema CostOfSales.

5: Link CostOfSales as a child of GrossProfit, the calculation method is subtraction.

  As shown in this example, XBRL data is expressed by dividing the components of financial statements into name links, display links, calculation links, etc., so even if you use dedicated software, people who lack knowledge of XBRL Creating an instance document is extremely difficult. Therefore, the present invention is characterized in that XBRL data can be easily verified and created by using spreadsheet software instead of using dedicated software.

1. Preparation of XBRL data The following a to f XBRL data are prepared.

a Schema file (.xsd)
b Name link file (-label.xml)
c Display link file (-presentation.xml)
d Calculation link file (-calculation.xml)
e Instance document file (.xbrl)
f Display information file (-information.xml)
Here, the XBRL data of the quarterly report actually submitted to the Financial Services Agency is used as a sample. Of the components A to F described in [Background Art], “reference links” are omitted because they are only reference information to laws and regulations and are not directly related to the structure of financial statements. The “definition link” is omitted because it can be omitted in the latest XBRL specification (Spec2.1). In addition, the “Display Information File” is a specification unique to the Financial Services Agency, but has information on the setting of monetary units for each financial statement, and is used when displaying XBRL data submitted to the Financial Services Agency server in HTML. Is.

2. Reading and Processing of XBRL Data FIG. 4 is a diagram for explaining details of processing by the verification program. The verification program includes a display information loader program 30, an instance document loader program 31, a schema loader program 32, a link base loader program 33, a spreadsheet output program 48, and the like.

(A) The display information loader program 30 reads the financial statement name, column headings, display amount unit information, and the like from the display information file 20 and stores them as display information 40 in preparation for financial statement output (procedure of FIG. 4). S1). FIG. 5 shows an example of the display information 40. Display information 40 includes financial statement ID 40-1, instance document file name 40-2, display information 40-3 of financial statement 1, display information 40-4 of financial statement 2, and the like.

(B) Next, the instance document loader program 31 reads the context (information such as the accounting period), display amount unit, numerical data, document information, etc. from the instance document 21, and the instance table 41 and document information from the read information. 42 is created (step S2 in FIG. 4). FIG. 6 shows an example of the instance table 41. As shown in FIG. 6, the instance table 41 mainly holds numerical data 41-3 to 41-6 of each item 41-1, 41-2 and a context list 41-7. FIG. 7 shows a state in which numerical data (for example, as indicated by G (instance) in FIG. 3) is actually entered in the instance table 41 in FIG.

  FIG. 8 shows an example of the document information 42. The document information 42 includes information on the presence / absence of financial statements included in the instance document 21, the presence / absence of each column of the financial statements, and the name link, display link, and calculation link to be used when displaying the financial statements. Has been.

(C) Next, the schema loader program 32 reads the schema file 22, reads all of the schema directly referred to by the instance document 21, and the schema further referenced by the instance document 21, and the element table 43. And a schema list 44 are created (step S3 in FIG. 4).

  The element table 43 is obtained by adding the heading / amount item classification, the lending classification, the period / time classification information, etc. to the element name representing the account item, and FIG. 9 shows an example of the element table. The schema list 44 includes various pieces of schema information 44-1 to 44-3, and is a list of display links, calculation links, and name links referred to by the instance document 21. FIG. 10 is a diagram showing an example of the schema list 44.

(D) Next, the link base loader program 33 reads all the display link bases 23, the calculation link bases 24, and the name link bases 25 included in the schema list 44 and performs the following processing (FIG. 4). Procedure S4).

  In each link, as shown in FIG. 11A, the relationship between elements, or additional information for each element is expressed as an arc (relation) and a locator (an element that refers to a schema), or an arc and a resource (data). However, since efficient processing cannot be performed as it is, it is replaced with a data structure in a tree format suitable for processing as shown in FIG.

  XBRL is a kind of XML, but in a DOM tree that has been conventionally used as an internal representation of XML, a character string can be divided by child elements and treated in the same way as an element node. However, XML used in each document of XBRL is different from general XML, and the character string marked up in the specification is not divided by element, so it is not necessary to treat it as an element node and treat it as simple text data. be able to.

  Therefore, in the present invention, a unique node tree in which character string data is simple text data is used instead of a DOM tree as an internal representation of XBRL (FIG. 12). Each node of the node tree has character string data, element names, various attributes, and information on its own parent and a plurality of child nodes. Hereinafter, “tree” refers to the node tree (step S4 in FIG. 4).

  For display links and calculation links, arc overwriting is performed according to the extension of the instance creator.

  In XBRL, if you want to change the display order and calculation method defined in the standard taxonomy, do not change the original taxonomy, but temporarily cancel the relationship (arc) between the default elements and create a new display order or The calculation method is defined. Even in the present invention, before the tree is generated, the arc is overwritten on the display link and the calculation link.

  The link base loader program 33 generates a display link tree 45 as shown in FIG. 12 from the read display link base 23. In general, the accounts that appear in the actual financial statements are part of the elements defined in the schema, so mark the elements used in the instance document and their parent nodes, and only those that are marked. The efficiency is improved by processing.

  Next, the link base loader program 33 generates a calculation link tree 46 (FIG. 13) from the read calculation link base 24. In FIG. 13, for example, adding completed construction sales and development business sales (added by a + sign in the figure) yields sales, adding completed construction cost and subtracting the completed construction cost (in the figure by-sign). It shows that the gross profit of completed construction can be obtained.

  Here, unlike the display link tree 45, the calculation link tree 46 may not have a tree structure because a certain element may be added to or subtracted from a plurality of elements. In such a case, as shown in FIGS. 14A to 14E, nodes are duplicated to create a tree structure.

  Next, the link base loader program 33 generates a name link tree 47 as shown in FIGS. 15A and 15B from the read name link base 25. The child node of the name link tree 47 is composed of a plurality of names (standard label, redundant label, total label, beginning label, ending label, etc.) for one element.

3. Output to spreadsheet software When the information 40 to 47 analyzed as described above is processed by the spreadsheet output program 48, the following five types of sheets are created.

(A) Summary sheet 50 (FIG. 16 shows an example of the summary sheet 50)
The summary sheet 50 is created based on the display information 40, the instance table 41, and the schema list 44.

(B) Pattern sheet 51 (FIG. 17 shows an example of the pattern sheet 51.)
The pattern sheet 51 is created from the display link tree 45. Here, the pattern used by companies to create financial statements is output. The pattern here is acquired at the same time when the display link is read.

(C) Extended subject sheet 52 (FIG. 18 shows an example of the extended subject sheet 52)
Here, the subjects that the company has independently expanded are output. The extended subject sheet 52 is created from the element table 43 and the name link tree 47.

(D) A financial statement sheet 53 (a different sheet is output for each financial statement such as a balance sheet and income statement). FIG. 21 shows an example of the financial statement sheet 53.

  The financial statement sheet 53 is created from the display information 40, the instance table 41, the document information 42, the element table 43, the display link tree 45, the calculation link tree 46, and the name link tree 47.

  Here, the financial statement name, the headings of each column, the display amount unit, etc. are acquired from the display information 40. When there is no display information 40, it assembles from existing information and outputs a table heading, a column heading, etc.

  The display link tree 45 is traced once, the cell position where the item to be displayed is to be stored is examined, and the forward reference of the formula is solved.

  A mathematical expression (for example, a total mathematical expression) is usually located at the last line of the display item, but in the form of financial statements, it may be located first as shown in FIG. In order to solve such a case, it is necessary to know where the elements constituting the mathematical expression are once.

  While following the display link tree 45 from the root, the subject name and amount are output to the cell.

  In the calculation link tree 46, the parent node of the tree, that is, an item for which the calculation method is defined is assembled and embedded.

  In this processing, the display link tree 45 and the calculation link tree 46 are associated with each other, which is a feature of the present invention.

  Now, it is assumed that the display link tree 45 and the calculation link tree 46 are defined as shown in FIG. 20 in the balance sheet. In the display link tree 45, when the current liability 45-1 is a parent, notes and accounts payable 45-2, short-term borrowings 45-3, income taxes payable 45-4, provision for bonuses 45-5, orders received Losses 45-6, other 45-7, and total current liabilities 45-8 are hanging as children. In addition, in the calculation link tree 46, when the current liability 46-1 is a parent, notes and accounts payable 46-2, short-term loans 46-3, income taxes payable 46-4, provision 46-5, The other 46-6 is hung as a child, and the allowance 46-5 is hung a bonus allowance 46-7 and an order loss 46-8 as a child. In the figure, B31, B32, etc. indicate cell addresses of the spreadsheet software.

  In the above tree structure, since the total current liabilities 45-8 is the parent of the calculation link tree 46, it is necessary to generate a mathematical expression for expressing this relationship.

  In FIG. 20, a display link tree 45 corresponding to the calculation link tree 46 exists (that is, is actually displayed) from the bills and accounts payable 45-2 to the accrued income taxes 45-4. However, since the corresponding display link 45 does not exist in the allowance 46-5 of the calculation link tree 46, it is not possible to generate a formula of spreadsheet software using cell positions.

  Therefore, in the present invention, the nodes of the calculation link tree 46 in which the lower items exist are searched up to the lowest node, the items of the display link tree 45 are associated with the calculation link tree 46, and an expression for expressing this relationship is obtained. It is possible to generate.

  Assemble and embed a formula that calculates the difference from the actual amount.

  Calculate the total according to the generated formula. If the difference (error) from the amount actually specified in the instance document is outside the allowable range, it is displayed in red. Since XBRL does not have a method for indicating a rounding method such as rounding off or rounding off, the minimum value is rounded down and the maximum value is rounded off to check whether it is within the range.

  According to the financial statement sheet shown in FIG. 21, it is possible to verify whether the calculation link of the XBRL data created by the company is valid. In the portion enclosed by the calculations in column B, “gross profit”, “selling and general administrative expenses”, “operating profit”, etc., the numerical values that the submitting company calculated in advance and completed the single processing are posted.

  On the other hand, the calculation formula of the spreadsheet software is created at the same row position in the column C by following calculation links such as “gross profit”, “sales expenses and general administrative expenses”, and “operating profit”. A calculation formula for calculating the difference between the B column and the C column is created in the D column. When a difference occurs in the D column, the verification program counts the configured calculation links and determines whether or not the result is a fraction processing result. If it is determined that the result is not the result of rounding, the difference is displayed in red. As a result, the verification executor can determine whether or not the calculation link is correctly set by looking at the difference in the D column.

  As described above, in the first embodiment, (1) an indented financial statement is created directly on a spreadsheet software from an XBRL display link and a name link without using an intermediate file, etc. (2) Express the calculation link of XBRL as a calculation formula of spreadsheet software. (3) In XBRL, associate the display link and calculation link defined separately on the spreadsheet software to make it easy to understand. As a result, it is possible to eliminate the troublesome situation that the definition must be performed separately in the dedicated software, and to greatly reduce the trouble of the creator.

  In addition, in the dedicated software, the display link and the calculation link are separated, but in this embodiment, since they are displayed together on the spreadsheet software, even those who lack knowledge of XBRL can easily verify the instance document. It can be carried out.

(Create XBRL data)
Next, an XBRL data creation system according to a second embodiment of the present invention will be described in detail with reference to the drawings. FIG. 22 is a configuration diagram of an XBRL data creation system when a service provider that performs an XBRL data creation service provides the service as a web service. A taxonomy document 110 is stored in the FSA server 109 connected to the Internet 100. Also, an XBRL creation system server (hereinafter simply referred to as a creation server) 103 owned by a service provider stores a taxonomy document 104 downloaded in advance from the FSA server 109 via the Internet 100. In addition, the creation server 103 is connected to client terminals of instance creators 107 and 108 such as companies that make financial reports to the Financial Services Agency, and XBRL data (instances) can be created via the Internet 100. It has become.

  If the creator owns the creation server 103, the instance creator 106 who creates the XBRL data connects to the creation server 103 via the LAN and creates the instance.

  A creation program for creating XBRL data is installed in the creation server 103 in the form of a Java (registered trademark) system. As will be described later, the creation program is a combination of individual programs such as a taxonomy selector program, a schema loader program, a link base loader program, a creator input data analysis program, and an XBRL output program.

  When the instance creator 106 or 107 connects to the creation server 103 using the client terminal, the creation program is activated, and it is possible to select a taxonomy from the taxonomy document 104 stored in the creation server 103. The instance creator 106 or 107 creates XBRL data (instance) using the selected taxonomy.

  Note that the instance creator 106 or 107 does not connect to the creation server 103 and creates XBRL data, but can create XBRL data using a stand-alone client terminal. In this case, the creation program is installed on the client terminal in the form of a Java (registered trademark) system. However, the instance creator 106 or 107 uses the spreadsheet software function expansion software (add-in) as an interface to create the program, the message, Exchange data.

  Hereinafter, a method for creating XBRL data according to the present invention will be described in detail. FIG. 23 is a diagram for explaining details of processing by the creation program. The creation program includes a taxonomy selector program 130, a schema loader program 131-1, a link base loader program 131-2, a creator input data analysis program 132, an XBRL output program 133, and the like.

1. Selection of taxonomy used for each display, calculation, and name link base (step S10 in FIG. 23)
(A) First, the preparer submits a summary sheet 120 as shown in FIG. 24, the type of financial statements to be created (consolidated / individual, year / quarter / intermediate, etc.), type of business, name of disclosure, amount unit, and submission Enter the date, number of submissions, etc.

(B) The taxonomy selector program 130 determines a standard taxonomy based on the type and type of business input in (A). In the standard taxonomy, in order to suppress the enlargement of the taxonomy, different display methods of financial statements and calculation relations associated therewith are divided into separate files as a link base file 140 for each pattern.

The taxonomy selector program 130 reads the link base file 140 for each pattern from the determined standard taxonomy and lists it (pattern selection sheet).
Displayed as 121 (FIG. 25). The creator selects a pattern sheet to be used from the list.

2. Creation of skeleton table / element list from selected taxonomy (steps S11 and S12 in FIG. 23)
(A) First, the schema loader program 131-1 determines a taxonomy set other than the company expansion layer based on the selection of the pattern sheet (FIG. 25). Next, the schema loader program 131-1 reads the standard schema file 141 and creates the element table 142 in the same manner as at the time of verification (step S11).

(B) Next, the link base loader program 131-2 reads all of the standard display link, the display link of the pattern designated by the pattern designation sheet, and the display link file 143-1 referring to them. The display link tree 144-1 is created. The calculation link file 143-2 is read in the same manner, and a calculation link tree 144-2 is created. Further, the link base loader program 131-2 reads the standard name link file 143-3 and creates a name link tree 144-3.

(C) Next, the link base loader program 131-2 uses the display link tree 144-1 and the name link tree 144-3 to display the skeleton table 122 (FIG. 26) as a mount for each financial statement. To do. Further, for the convenience of the creator's input, the link base loader program 131-2 displays an element list (FIGS. 27 and 28) that covers all elements that may be used in each financial statement ( Procedure S12).

3. Analysis of creator input data (step S13 in FIG. 23)
(A) The creator is 2. Enter the account name, the amount for each accounting period, the formula on the spreadsheet software, the financial statement name, and the heading of each column in the skeleton table created / displayed in step 1. Further, in order to link the input account item name and the taxonomy element, the creator enters the redundant item name of the element selected from the element list 123 in the column adjacent to the account item name. In this case, an extended subject uniquely defined by the company is not included in the element list, and thus is separately defined in the extended subject definition sheet 124.

(B) The creator input data analysis program 132 holds the subjects defined in the extension subject definition sheet 124 as the extension element table 157.

(C) Next, the creator input data analysis program 132 creates an instance table 158 based on the input account title name, redundant subject name, accounting period, and amount.

(D) Next, the creator input data analysis program 132 creates display information 159 based on the inputted financial statement name, each column heading, display amount, and the like.

(E) Next, the creator input data analysis program 132 creates the creator display link tree 160 based on the arrangement order of the account items of the financial statements and the step-down information input by the creator. Nodes whose display hierarchy is different in the creator display link tree 160 compared to the standard display link tree are stored as the output display link tree 160.

(F) Next, the creator input data analysis program 132 analyzes the mathematical formula input by the creator and creates a creator calculation link tree 161. The creator calculation link tree 161 compares with the standard calculation tree, and the nodes having different calculation elements and calculation order are held as the output calculation link tree 161 in the same manner as the display link.

4). Output of generated XBRL data (step S14 in FIG. 23)
(A) The XBRL output program 133 creates a schema file 150, a definition link file 151, and a name link file (Japanese, English) 152 from the extended element table 157.

(B) Next, the XBRL output program 133 outputs the instance document file 154 from the instance table 158 and also outputs the display information file 153 from the display information 159.

(C) Next, the XBRL output program 133 overwrites the standard arc from the output display link tree 160 and outputs the display link file 155 in which the creator's arc is inserted. In addition to the display hierarchy, if a non-standard label is used for the display, for example, if "Operating profit" is negative, and the label "Operating loss (△)" is used, the standard arc must be overwritten. However, these overwrites and insertions are automatically performed depending on the amount and type of financial statements.

(D) Next, the XBRL output program 133 outputs, from the output calculation link tree 161, the calculation link file 156 in which the standard arc is overwritten and the creator's arc is inserted, as in the case of the display link.

  As described above, in the second embodiment, (1) an XBRL calculation link is created from the calculation formula of the spreadsheet software, and (2) an XBRL display link and name link are created from the indented name data on the spreadsheet software. By using the procedure of creating the software, it is possible to eliminate the troublesome situation that the definition must be performed separately in the dedicated software, and to greatly reduce the labor of the creator.

  In addition, in the dedicated software, the display link and the calculation link are separated, but in this embodiment, since they are displayed together on the spreadsheet software, the user can naturally display on the spreadsheet software. Just paying attention to the two points of conforming to accounting rules and the formulas that have been created conforming to accounting rules, even those with little knowledge of XBRL can easily create instance documents. it can.

  In the above-described embodiment, the case where XBRL data is verified and created separately has been described. However, a certain person creates XBRL data using the creation program and uploads it to the Financial Services Agency, and then the same person It is also possible to download the XBRL data and verify it using the verification software.

FIG. 1 is a configuration diagram of an XBRL data verification system according to the first embodiment of the present invention. FIG. 2 is a diagram showing an “income statement” as an example of financial statements. FIG. 3 is a diagram illustrating an example of an XBRL document. FIG. 4 is a diagram for explaining the details of the processing by the verification software. FIG. 5 is a diagram illustrating an example of the display information 40. FIG. 6 is a diagram illustrating an example of the instance table 41. FIG. 7 is a diagram showing a state in which numerical values are actually entered in the instance table 41 of FIG. FIG. 8 is a diagram illustrating an example of the document information 42. FIG. 9 is a diagram illustrating an example of the element table. FIG. 10 is a diagram illustrating an example of the schema list 44. FIG. 11 is a diagram illustrating a relationship between elements. FIG. 12 is a diagram illustrating an example of the display link tree 45. FIG. 13 is a diagram illustrating an example of the calculation link tree 46. FIG. 14 is a diagram illustrating another example of the calculation link tree 46. FIGS. 15A and 15B are diagrams illustrating an example of a name link tree. FIG. 16 is a diagram illustrating an example of a summary sheet. FIG. 17 is a diagram illustrating an example of a pattern sheet. FIG. 18 is a diagram illustrating an example of the extended subject sheet. FIG. 19 is a diagram illustrating an example in which a mathematical expression (for example, a total mathematical expression) is positioned at the beginning of a display item. FIG. 20 is a diagram illustrating an example of a display link and a calculation link. FIG. 21 is a diagram showing an example of an indented financial statement created on spreadsheet software. FIG. 22 is a configuration diagram of an XBRL data creation system according to the second embodiment of the present invention. FIG. 23 is a diagram for explaining details of processing by the creation program. FIG. 24 is a diagram illustrating an example of a summary sheet. FIG. 25 is a diagram showing a list of link base files by pattern. FIG. 26 is a diagram illustrating an example of a skeleton table. FIG. 27 is a diagram illustrating an example of an element list. FIG. 28 is a diagram illustrating another example of the element list.

Explanation of symbols

1 Internet 2 Verifier 3 XBRL Verification System Server 4 XBRL Instance Document 5 Taxonomy Documents 6 and 7 Verifier 8 Financial Agency Server 9 Taxonomy Document 10 XBRL Instance Document 30 Display Information Loader Program 31 Instance Document Loader Program 32 Schema Loader Program 33 Linkbase loader program 48 Output program for spreadsheet 100 Internet 101 Instance creator 102 XBRL instance document 103 XBRL creation system server 104 Taxonomy document 105 XBRL instance document 106, 107 Instance creator name 108 XBRL instance document 109 Financial Services Agency server 110 Taxonomy Documents

Claims (4)

An XBRL data verification system for verifying XBRL data composed of an instance document and a taxonomy document, wherein the taxonomy document includes a schema file, a name link file, a display link file, a calculation link file, and a display Including information files,
Means for reading financial statement names, column headings, display monetary unit information, and the like from the display information file and storing them as display information;
Means for reading from the instance document a context, a display monetary unit, numerical data, document information, etc., and creating an instance table and document information;
Means for reading the schema file and creating an element table and a schema list using a schema directly or indirectly referenced by the instance document;
Reading the display link base, calculation link base, and name link base included in the schema list, generating a display link tree from the display link base, generating a calculation link tree from the calculation link base, and from the name link base Means for generating a name link tree;
Create information related to financial statements based on any combination of the display information, the instance table, the document information, the element table, the schema list, the display link tree, the calculation link tree, and the name link tree. Means for displaying on spreadsheet software;
An XBRL data verification system comprising: An XBRL data verification program for verifying XBRL data composed of an instance document and a taxonomy document, wherein the taxonomy document includes a schema file, a name link file, a display link file, a calculation link file, and a display Including information files,
Computer
Means for reading financial statement names, column headings, display monetary unit information, and the like from the display information file and storing them as display information;
Means for reading from the instance document a context, a display monetary unit, numerical data, document information, etc., and creating an instance table and document information;
Means for reading the schema file and creating an element table and a schema list using a schema directly or indirectly referenced by the instance document;
Reading the display link base, calculation link base, and name link base included in the schema list, generating a display link tree from the display link base, generating a calculation link tree from the calculation link base, and from the name link base A means for generating a name link tree; and any combination of the display information, the instance table, the document information, the element table, the schema list, the display link tree, the calculation link tree, and the name link tree. A means for creating information about financial statements based on the spreadsheet and displaying it on spreadsheet software;
XBRL data verification system to make it function. An XBRL data creation system for creating XBRL data based on information input on a spreadsheet software,
A standard taxonomy is determined based on the type and business type of information input by the creator, and a link-based file for each pattern is read based on the determined standard taxonomy and displayed as a pattern selection sheet.
Means for determining a taxonomy set other than the company extension layer based on a pattern sheet selected from the pattern selection sheet by the creator, and creating an element table based on a standard schema file;
A means for reading a standard display link file, calculation link file, and name link file and creating a display link tree, calculation link tree, and name link tree, respectively.
Using the display link tree and the name link tree, a skeleton table serving as a mount is displayed for each financial statement, and an element list covering all elements that may be used in each financial statement is displayed. Means,
Based on the account name, redundant item name, accounting period, and amount of information entered in the skeleton table by the creator while keeping the account defined in the extended item definition sheet by the creator as an extended element table Create an instance table, create display information based on the financial statement name, each column heading, display amount, etc., and display the author's display link tree or output based on the input account order and downgrade information A means for creating a display link tree, analyzing a formula on a spreadsheet software, and creating an author calculation link tree or an output calculation link tree;
Create a schema file, definition link file and name link file from the extension element table, output an instance document file from the instance table, output a display information file from the display information, and output a standard arc from the output display link tree. Creating a display link file in which the creator's arc is inserted by overwriting, and outputting a calculation link file in which the creator's arc is inserted by overwriting a standard arc from the output calculation link tree;
An XBRL data creation system comprising: An XBRL data creation program for creating XBRL data based on information input on spreadsheet software,
Computer
A method for determining a standard taxonomy based on the type and type of business among the information input by the creator, and reading a link-based file by pattern based on the determined standard taxonomy and displaying it as a pattern selection sheet,
Means for determining a taxonomy set other than the company extension layer based on the pattern sheet selected from the pattern selection sheet by the creator, and creating an element table based on a standard schema file;
Means to read standard display link file, calculation link file, name link file and create display link tree, calculation link tree, name link tree respectively,
Using the display link tree and the name link tree, a skeleton table serving as a mount is displayed for each financial statement, and an element list covering all elements that may be used in each financial statement is displayed. means,
Based on the account name, redundant item name, accounting period, and amount of information entered in the skeleton table by the creator while keeping the account defined in the extended item definition sheet by the creator as an extended element table Create an instance table, create display information based on the financial statement name, each column heading, display amount, etc., and display the author's display link tree or output based on the input account order and downgrade information A means for creating a display link tree, analyzing formulas on spreadsheet software to create a creator calculation link tree or an output calculation link tree, and creating a schema file, definition link file and name link file from the extension element table And outputting the instance document file from the instance table and the display information The display information file is output from the output display link tree, the standard arc is overwritten from the output display link tree to create a display link file in which the creator's arc is inserted, and the standard arc is overwritten from the output calculation link tree. A means to output a calculation link file with the creator's arc inserted,
XBRL data creation program to function as

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