JP2012014238A - Server summarizing enterprise financial data into financial data that is easy to analyze - Google Patents

Abstract

PROBLEM TO BE SOLVED: To reduce time required for summarizing enterprise financial data.SOLUTION: A server obtains corresponding definition information that indicates corresponding relationship between a plurality of first account item names that are names of the account items that enterprise financial data written in XBRL (eXtensible Business Reporting Language) can include, and two or more second account item names that are names of the account items to be included in the summarized enterprise financial data. Then the server identifies a name of an account item that matches any of the first account item names included in the obtained corresponding definition information, out of the enterprise financial data to be summarized (enterprise financial data written in XBRL), and summarized a price corresponding to the identified account item name into a price for a second account item name corresponding to the identified account item name.

Description

  The present invention relates to aggregation of corporate financial data.

  Companies (especially listed companies) must publish their financial results every year, that is, corporate financial data (financial statements). Company financial data may include not only general account items, but also company-specific account items, and therefore may be difficult to analyze.

  Therefore, a service is known that aggregates corporate financial data into a format that is easy to analyze and provides the aggregated corporate financial data (hereinafter, aggregated financial data) (for example, Non-Patent Document 1).

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  Aggregation of corporate financial data is done manually. For this reason, time is required for aggregation. Therefore, when financial results announcements are concentrated, provision of aggregate financial data may be greatly delayed from financial results announcements.

  Therefore, an object of the present invention is to shorten the time required for collecting corporate financial data.

  There is a language called XBRL (eXtensible Business Reporting Language). XBRL is an XML (eXtensible Markup Language) -based (that is, structured tag language-based) standardized so that financial information can be created, distributed, and reused.

  Therefore, corporate financial data described in XBRL is a target of aggregation.

  Specifically, the server is a plurality of first account item names which are account item names that the company financial data described in XBRL may have and account item names described in the consolidated company financial data 2 Correspondence definition information representing the correspondence relationship with the second account item name is acquired. Then, the server specifies the account item name that matches the first account item name included in the acquired correspondence definition information from the company financial data to be aggregated (company financial data described in XBRL), and specifies the specified account The price corresponding to the item name is collected into the price for the second account item name corresponding to the account item name.

1 shows a configuration of an entire system according to an embodiment of the present invention. The structure of an aggregation server and the flow of the process which an aggregation server performs are shown.

  An embodiment of the present invention will be described below with reference to the drawings.

  The “corporate financial data” is, for example, financial statement data, and the financial statement differs depending on laws such as the Companies Act, the Financial Instruments and Exchange Act, and the Tax Act. In the following embodiments, since corporate financial data is transmitted from the system of the Financial Services Agency or Tokyo Stock Exchange, the financial statement data according to the Financial Instruments and Exchange Act is corporate financial data.

  Further, in the following description, the process may be described using “computer program” as a subject, but the program is executed by a processor (for example, a CPU (Central Processing Unit)), so that a predetermined process is appropriately performed. In this case, the processing subject may be a processor. The processor may include a hardware circuit that performs a part or all of the processing performed by the processor. The computer program may be installed on each computer from a program source. The program source may be, for example, a program distribution server or a storage medium.

  FIG. 1 shows the configuration of the entire system according to an embodiment of the present invention.

  In each company, corporate financial data described in XBRL is created. The corporate financial data described in XBRL has a plurality of instances and a plurality of taxonomies. The instance is actual data, for example, a company code, a business type code, an account item name, or a price. Taxonomy exists by industry and company. The taxonomy for each industry (industry taxonomy) has account item names that can be used for that industry. The taxonomy for each company (company taxonomy) has an account item name that can be used for the company. The account item name that the instance has is, in principle, the account item name selected from the taxonomy.

  Each company's computer system (company system) 101 transmits company financial data to the XBRL distribution system 103 via, for example, a dedicated line.

  The XBRL distribution system 103 is, for example, a computer system of the Financial Services Agency or Tokyo Stock Exchange. The XBRL distribution system 103 receives and holds company financial data from each company system 101. The XBRL distribution system 103 transmits the held corporate financial data to the server system 110 via a dedicated line, for example.

The server system 110 is composed of one or a plurality of computers. The server system 110 has, for example, the following functions:
(*) Reception function for receiving corporate financial data from the XBRL distribution system 103,
(*) Aggregation function to aggregate received corporate financial data,
(*) Accumulation function for accumulating aggregated corporate financial data (hereinafter aggregated financial data),
(*) Distribution function that distributes accumulated financial data,
Have Each function may be realized by hardware, or may be realized by a processor executing a computer program. The server system 110 may have functions other than these functions.

  The user system 121 is a computer system used by a user who analyzes the aggregated financial data. The user system 121 receives the aggregated financial data distributed from the server system 110.

  One feature of the present embodiment is an aggregation function among the functions of the server system 110. The aggregation function is realized by the server. Hereinafter, this server is referred to as an “aggregation server”.

  FIG. 2 shows the configuration of the aggregation server and the flow of processing performed by the aggregation server.

  The aggregation server 201 is a computer system constructed with, for example, one or a plurality of computers. The aggregation server 201 includes, for example, a storage resource (for example, one or more types of storage devices such as a memory and a hard disk drive) and a processor connected to the storage resource.

  The storage resources are aggregation target management information 251, aggregation target detailed management information 252, single connection information 253, industry aggregation definition information 254, individual company aggregation definition information 255, individual company mapping file group 256, individual company cancellation file group 257, The industry mapping file group 258, the aggregate taxonomy group 259, and the mapping error information 260 are stored.

The aggregation target management information 251 includes information related to aggregation target corporate financial data. Specifically, for example, this information 251 includes the following information for each company financial data:
(*) Company code that is the identification code of the company that issued the company financial data,
(*) Corporate financial data file name,
Have This information 251 has one record for one company.

The aggregation target detailed management information 252 includes detailed information regarding the corporate financial data to be aggregated. Specifically, for example, this information 252 includes the following information for each industry related to corporate financial data:
(*) Industry taxonomy name,
(*) Corporate financial data file name,
(*) Status indicating the aggregation result,
Have This information 252 has one or more records per company. For this reason, it is possible to register a plurality of industries such as electricity, banking and insurance for one company.

  The single consolidated information 253 represents, for each company, an industry corresponding to the single settlement and an industry corresponding to the consolidated settlement. Even if it is the same company, the type of industry may differ depending on whether it is a single settlement or a consolidated settlement. From this information 253, for each company, which industry is a single settlement and in which industry is a consolidated settlement It can be specified.

  The industry aggregation definition information 254 has an industry taxonomy name and a file name of an industry mapping file to be referred to (for example, an access path name including the file name) for each industry.

  The individual company aggregation definition information 255 includes, for each company, a company code, a file name of an individual company mapping file to be referred to, and / or a file name of an individual company cancellation file to be referred to. Have

  The individual company mapping file group 256 includes a plurality of individual company mapping files. Each individual company mapping file is a file for each company, and has information indicating which account item name included in the financial data of the company corresponds to which account item name of which aggregate taxonomy. The individual company mapping file (and the individual company cancellation file and the industry mapping file described later) is manually created, for example.

  The individual company cancellation file group 257 includes a plurality of individual company cancellation files. Each individual company cancellation file is a file for each company, which account item name included in the financial data of that company is the target of cancellation (the value corresponding to the account item name is not subject to calculation at the time of aggregation) Information indicating whether or not to discard.

  The industry mapping file group 258 includes a plurality of industry mapping files. Each industry mapping file is a file for each industry, and has information indicating which account item name included in the financial data for that industry corresponds to which account item name of which aggregate taxonomy.

  Mapping file is not associated with industry and company. This is because, even in the same company, the types of business provided as financial statements may differ.

  In addition, since the mapping file and the cancellation file are present, it is expected that even if there is an erroneous input manually (for example, an erroneous input of the account item name) in the creation of the corporate financial data, it will not be mistakenly aggregated. For example, if it is a manpower, another account item “B” may be input where the account item “A” should be input. If the account item “B” is not registered in the mapping file, the corporate financial data including the account item “B” is not aggregated and becomes an error target, as will be described later. Thus, it can be expected that corporate financial data having erroneous information is not aggregated.

  The aggregate taxonomy group 259 includes a plurality of aggregate taxonomies. The “aggregated taxonomy” referred to in the present embodiment is a taxonomy included in aggregated financial data (XBRL format file) that is an aggregate of corporate financial data, and includes a plurality of accounts that can be included in an instance of the aggregated financial data. Has an item name. In other words, an aggregate taxonomy is a template for aggregate financial data. The number of aggregate taxonomy is less than the number of industries. For example, corporate financial data of many industries correspond to the first type of aggregate taxonomy, and each of the corporate financial data of one or more industries other than the many types of industries has a type other than the first type of aggregate taxonomy. Corresponds to the aggregate taxonomy. Each aggregate taxonomy is associated with, for example, an industry taxonomy name.

The mapping error information 260 includes information related to corporate financial data in which an error cannot be collected. Specifically, for example, the mapping error information 260 includes the following information for each corporate financial data in error:
(*) File name of corporate financial data in error,
(*) Industry taxonomy name in the corporate financial data that caused the error,
(*) Among the account item names included in the corporate financial data in error, account item names not listed in the individual company mapping file, industry mapping file and individual company cancellation file,
Have The administrator looks at the mapping error information 260, specifies an account item name (hereinafter referred to as a new item name) that is not described in any of the individual company mapping file, the industry type mapping file, and the individual company cancellation file. Depending on how the price (value) corresponding to the item name is processed, the individual company mapping file, the industry type mapping file, or the individual company cancellation file can be updated. Specifically, for example, when the price corresponding to the new item name is aggregated (added or subtracted) to a certain account item name described in the aggregation taxonomy, the administrator can specify the individual company mapping file and / or the business type. A new item name associated with a certain account item name described in the aggregate taxonomy is added to the mapping file. On the other hand, when the price corresponding to the new item name is not aggregated to any of the account item names described in the aggregation taxonomy, the administrator adds the new item name to the individual company cancellation file.

  The aggregation program 221 is executed by the processor in the aggregation server 201. The aggregation program 221 performs the following (S21) to (S25).

(S21) The aggregation program 221 identifies the company and the business type of the corporate financial data (XBRL file) to be aggregated. Specifically, for example, the following is performed.
(* 21-1) The aggregation program 221 specifies the company financial data and company code to be aggregated from the aggregation target management information 251.
(* 21-2) The aggregation program 221 determines whether the consolidated settlement, the single settlement, or both from the settlement classification information (information representing the consolidated settlement, the single settlement, or both) included in the specified corporate financial data. Identify.
(* 21-3), the aggregation program 221 identifies the business type corresponding to the settlement type identified in (* 21-2) from the single connection information 253.
(* 21-4) The aggregation program 221 registers the taxonomy name in the business category specified in (* 21-3) in the aggregation target detailed management information 252. When multiple industries are specified for one company financial data in (* 21-3), a plurality of taxonomy names corresponding to a plurality of industries are registered in the aggregation target detailed management information 252 for one company financial data. Is done.

  (S22) The aggregation program 221 performs the following process for each taxonomy name of the business type registered in (S21). In other words, the aggregation program 221 specifies the file name of the industry mapping file corresponding to the industry taxonomy name from the industry aggregation definition information 254.

  (S23) The aggregation program 221 identifies the file name of the individual company mapping file (and the file name of the individual company cancellation file) corresponding to the company code registered in (S21) from the individual company aggregation definition information 255. To do. Note that the definition of each individual company is not in time, and the file name of the individual company mapping file (and the file name of the individual company cancellation file) cannot be specified from the individual company aggregation definition information 255 in this (S23). There is also a possibility.

  (S24) The aggregation program 221 acquires the mapping file (and individual company cancellation file) having the file name acquired in (S22) and (S23), and creates a schema based on the acquired file. The “schema” is information having an item name set (correspondence relationship) between the account item name of the aggregation source and the account item name of the aggregation destination. The “aggregation source account item name” is an account item name acquired from the corporate financial data. The “aggregation destination account item name” is an account item name that the aggregation taxonomy has. The item name set included in the schema is an item name set specified from the individual company mapping file and / or the industry mapping file. Note that if the item name set specified from the individual company mapping file and the item name set specified from the industry mapping file match the aggregation source account item name but the aggregation destination account item name does not match, The item name set specified from the company mapping file may be adopted, and the item name set specified from the industry mapping file may be rejected. This is because the industry mapping file is a general-purpose file corresponding to a plurality of companies, but the individual company mapping file is a dedicated file corresponding to only one company. Therefore, the item name set of the individual company mapping file This is because it is considered more appropriate. If the file name of the individual company mapping file (and the file name of the individual company cancellation file) is not specified in (S23), the industry mapping file itself of the file name specified in (S22) is a schema. Good to be. Further, when the file name of the individual company cancellation file is specified in (S23), the account item name specified from the individual company cancellation file of that file name is registered in the schema as a cancellation target.

(S25) The aggregation program 221 executes the aggregation process using the schema created in (S24). Specifically, for example, the following processing is performed.
(* 25-1) The aggregation program 221 identifies an aggregation taxonomy corresponding to the business category taxonomy name identified in (S21).
(* 25-2) The aggregation program 221 determines that an account item name (hereinafter referred to as a non-matching item name) that does not match the aggregation source account item name (and cancellation item name) included in the schema is included in the corporate financial data to be aggregated. Judge whether there is.
(* 25-3) If the result of the determination in (* 25-2) above is affirmative, the aggregation program 221 executes the aggregation target corporate financial data in the aggregation target detailed management information 252 and the type of business to be processed (of the schema). An error is registered as the status in the record corresponding to the business type corresponding to the base business type mapping file. In addition, the aggregation program 221 includes, in the mapping error information 260 record, a file name of the corporate financial data to be aggregated, a business taxonomy name (business taxonomy name corresponding to the business type to be processed) included in the corporate financial data, and the above Register the mismatched item name. Here, the aggregation process ends for the processing target industry of the corporate financial data to be aggregated. As described above, the administrator can update the individual company mapping file, the business type mapping file, or the individual company cancellation file based on the mapping error information 260 later.
(* 25-4) When the result of the determination in (* 25-2) above is negative (that is, when there is no mismatched item name in the corporate financial data), the aggregation program 221 performs aggregation in the item name set included in the schema. The account item name that matches the original account item name is identified from the corporate financial data to be aggregated. Then, the aggregation program 221 aggregates (for example, adds or subtracts) the price corresponding to the specified account item name (the instance included in the corporate financial data to be aggregated) into the price for the aggregation destination account item name. The aggregation program 221 performs the processing for all item name sets included in the schema. When the schema has information representing the name of the account item to be canceled, the aggregation program 221 corresponds to the account item name that matches the name of the account item to be canceled in the aggregation-target corporate financial data. The value obtained is discarded (not aggregated into the price for any aggregation account name).
After (* 25-5) (* 25-4), the aggregation program 221 includes the company financial data to be aggregated and the industry to be processed (in the industry mapping file based on the schema) in the aggregation target detailed management information 252. “OK” is registered as a status in the record corresponding to “corresponding business type”. In addition, the aggregation program 221 creates aggregate financial data (XBRL format file) including the aggregate taxonomy and a value corresponding to the account item name of the aggregation destination (value as an aggregation result), and the aggregate financial data Output. Here, the aggregation process ends for the processing target industry of the corporate financial data to be aggregated.

  The output aggregated financial data is a file in XBRL format. The account item name possessed by the aggregated financial data is the account item name possessed by the aggregate taxonomy included in the data. The aggregated financial data in the XBRL format may later be converted into a predetermined type of file such as a text file. Then, the converted file (aggregated financial data) may be stored in a database (not shown) by the storage function and distributed to the user system 121 (see FIG. 1) by the distribution function.

  As described above, according to the above-described embodiment, the company financial data is collected based on the definition information (individual company mapping file, industry mapping file, and individual company cancellation file) prepared in advance. Specifically, each value corresponding to a plurality of account item names (account items possessed by the company financial data) that may include company-specific account item names is set to two or more predetermined account item names (aggregation taxonomy). Of the two or more account item names), it is automatically determined which account item name should be aggregated to the price, and aggregation is performed according to the determination result. Accordingly, it is possible to reduce the time required for collecting the corporate financial data as compared with manually collecting the corporate financial data.

  The above-described embodiments of the present invention are examples for explaining the present invention, and are not intended to limit the scope of the present invention only to the embodiments. The present invention can be implemented in various other modes without departing from the gist thereof.

201: Aggregation server

Claims (5)

A plurality of first account item names that are account item names that can be possessed by the company financial data described in XBRL (eXtensible Business Reporting Language) and two or more account item names that are described in the consolidated company financial data Obtaining means for obtaining correspondence definition information representing a correspondence relationship with the second account item name;
The account item name that matches the first account item name included in the correspondence definition information is specified from the corporate financial data that is described in XBRL and is to be aggregated, and the price corresponding to the specified account item name is the account item. Company financial data including the price for the second account item name corresponding to the name and including two or more second account item names and the aggregated price for the two or more second account item names An aggregation server having aggregation means for outputting the aggregated financial data. The aggregation server according to claim 1,
The correspondence definition information includes information indicating the name of the first account item to be canceled,
The first account item name to be canceled is an account item name whose price is not aggregated into the price for any second account item name,
The price corresponding to the first account item name to be canceled in the correspondence definition information in the corporate financial data to be aggregated is a non-aggregation target.
Aggregation server. The aggregation server according to claim 1 or 2,
Storage means for storing the mapping information for each company and the mapping information for each industry,
Each mapping information represents a correspondence relationship between a plurality of account item names that the corporate financial data described in XBRL can have and two or more account item names described in the consolidated corporate financial data,
The acquisition means includes
(X) If there is both mapping information corresponding to the company that issued the corporate financial data to be aggregated and mapping information corresponding to the business type identified based on the corporate financial data to be aggregated, Create the correspondence definition information based on the mapping information,
(Y) If there is no mapping information corresponding to the company that issued the corporate financial data to be aggregated, and there is mapping information that corresponds to the business type specified based on the corporate financial data to be aggregated, it corresponds to that business type The mapping information is used as the correspondence definition information.
Aggregation server. The aggregation server according to any one of claims 1 to 3,
Having storage means for storing error information in which information about errors is registered;
When the aggregation means detects that an account item name that does not match any first account item name included in the correspondence definition information is included in the corporate financial data to be aggregated, the aggregation is stopped, And registering the mismatched account item name in the error information,
Aggregation server. A plurality of first account item names that are account item names that can be possessed by the company financial data described in XBRL (eXtensible Business Reporting Language) and two or more account item names that are described in the consolidated company financial data Obtaining correspondence definition information representing a correspondence relationship with the second account item name;
The account item name that matches the first account item name included in the correspondence definition information is specified from the corporate financial data that is described in XBRL and is to be aggregated, and the price corresponding to the specified account item name is the account item. Company financial data including the price for the second account item name corresponding to the name and including two or more second account item names and the aggregated price for the two or more second account item names A computer program for causing a computer to execute the step of outputting aggregated financial data.

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