JP6200584B2 - Server system, method and computer program for converting corporate financial data - Google Patents

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 that aggregates corporate financial data in a format that is easy to analyze and provides aggregated corporate financial data (hereinafter, aggregated financial data) is known.

  Patent Document 1 describes a computer system that automatically performs this aggregation.

JP 2012-14238 A

  Here, the company-specific account items of the company financial data are aggregated by associating with the account items of the aggregated financial data, but some of the company-specific account items are associated with the account items of the aggregated financial data. There may not be. This is because new account items are added as needed.

  In addition, the aggregate financial data provided to the user also has a unique account for each user according to each user's focus. Therefore, it is necessary to cover all combinations of N to M in order to convert corporate financial data including company-specific account items for N companies into aggregate financial data including user-specific account items for M companies. It is extremely complicated.

  In addition, the account items included in the corporate financial data have a hierarchical structure, and there are a number of lower-level items that are classified in detail with respect to the higher-level comprehensive items. In the corporate financial data actually disclosed by the company, the amount of each item may not be consistent between levels. For example, since the display of the higher-level account item itself is omitted, the upper-level item and the lower-level item may not be consistent.

  Further, the aggregated financial data provided to the users is aggregated so as to match each user's viewpoint as described above. Sometimes, account items that are unnecessary for the user may not appear as account items of the aggregated financial data. Therefore, in order to achieve consistency between items as the aggregated financial data as a whole, it is necessary to appropriately handle data of items that the user is not particularly focusing on.

  Accordingly, an object of the present invention is to efficiently associate a company-specific account item of company financial data with an account item of aggregated financial data.

  Another object of the present invention is to provide alignment between account items having a hierarchical structure included in corporate financial data, and to provide data that is consistent between account items in aggregate financial data.

  The aggregation server according to one embodiment of the present invention is described in the first account item name and standardized company financial data which are account item names that the company financial data described in XBRL (eXtensible Business Reporting Language) may have. Storage means for storing first correspondence definition information representing a correspondence relationship with a second account item name, which is a name of the account item to be executed, and the first correspondence from the target company financial data described in XBRL The account item name that matches the first account item name included in the definition information is specified, the amount for the second account item name is set according to the amount corresponding to the specified account item name, and the second account Generate standard financial data, which is standardized corporate financial data including the amount after setting for the item name, and identify an account item name for which no correspondence is defined in the first correspondence definition information A correlating means for outputting error information, a correcting means for accepting designation of a second account item name associated with an account item name for which the correspondence relationship is not defined based on the error information, and the correcting means Means for updating the correspondence definition information based on the designation.

  In a preferred embodiment, the correspondence between the second account item name, which is the account item name described in the standard financial data, and the third account item name, which is the account item name described in the corporate financial data for output. A storage means for storing second correspondence definition information representing a relationship, and an account item name that matches a second account item name included in the second correspondence definition information is specified from the standard financial data, and specified An amount for the third account item name is set according to the amount corresponding to the account item name, and output financial data that is corporate financial data including the output amount for the third account item name is generated. And an aggregating means.

  A server system according to one embodiment of the present invention is described in XBRL (eXtensible Business Reporting Language), and includes a first account item and a plurality of second account items that are lower layers of the first account item. Means for acquiring corporate financial data that can be possessed; storage means for storing standard financial data having account items obtained by standardizing account items that the corporate financial data may have; and first account items of the corporate financial data; Correspondence relationship with a third account item that is a standard account item that the standard financial data has, and a plurality of second account items that are the company financial data and a plurality of standard account items that the standard financial data has. Storage means for storing first correspondence definition information representing a correspondence relationship with the account items of 4, and conversion means for converting the acquired corporate financial data into the standard data. An item that matches the first account item of the first correspondence definition information is identified from the company financial data. If an amount is set for the identified item, the third item of the standard financial data is set according to the amount. The amount of the account item is set, and an item that matches the second account item of the first correspondence definition information is specified. If the amount is set in the specified item, the standard finance is set according to the amount. First conversion means for setting the amount of the fourth account item of the data.

  In a preferred embodiment, when the first conversion means has an amount set for the fourth account item and an amount for the third account item is not set in the standard financial data, The amount of the third account item may be set according to the amount of money set for the account number 4.

  In a preferred embodiment, a correspondence relationship between a fifth account item included in the standard financial data and a seventh account item which is an account item included in the output financial data for output, and included in the standard financial data. Second correspondence definition information representing a correspondence relationship between a sixth account item that is a lower hierarchy of the fifth account item and an eighth account item included in the output financial data. And an item that matches the fifth account item of the second correspondence definition information from the standard financial data, and the amount of the seventh account item of the output financial data according to the amount of the specified item To specify an item that matches the sixth account item of the second correspondence definition information, and to set the amount of the eighth account item of the output financial data according to the amount of the specified item And a conversion means of .

  In a preferred embodiment, when there is a sixth account item that does not correspond to any eighth account item in the standard financial data, the second conversion means uses the output financial data as the first item. The amount of the eighth account item representing the other may be set so that the amount of the seven account items matches the total amount of the amounts set for the one or more eighth account items.

1 shows a configuration of an entire system according to an embodiment of the present invention. The structure of an aggregation server and the process which an aggregation server performs are shown. An example of the correction input screen 300 is shown. An example of the standard mapping definition information 211 is shown. The conversion from the corporate financial data A to the standard financial data 217 is schematically shown. An example of the individual aggregation mapping definition information 213 is shown. The conversion from the corporate standard financial data 217 to the aggregated financial data 219 for each user is schematically shown.

  Hereinafter, an embodiment of the present invention will be described with reference to the drawings.

  “Corporate financial data” is, for example, financial statement data, which 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, company 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 an amount. 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.

  The plurality of account items included in the corporate financial data may have a hierarchical structure composed of a plurality of layers, like the account items of general financial statements. For example, the asset section may have a plurality of lower-level account items under higher-level account items such as current assets and fixed assets. For example, the fixed assets may have tangible fixed assets, intangible fixed assets, and the like as lower-level account items. Intangible assets may further have lower-level account items such as patent rights and trademark rights. One higher level account item may have one or more lower level account items. The depth of the account item hierarchy in the corporate financial data is arbitrary. In the present embodiment, the higher-level account items are items that summarize lower-level account items, and the lower-level account items have a relationship of details of the higher-level account items.

  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 provision file of aggregate financial data provided by 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 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 resource stores standard mapping definition information 211, individual aggregate mapping definition information 213, extracted mapping definition information 215, standard financial data 217, and user-specific aggregate financial data 219.

  The standard mapping definition information 211 includes a first account item name and standard financial data 217 (standardized company financial data) which are account item names that can be included in the company financial data described in XBRL (eXtensible Business Reporting Language). It is correspondence definition information showing the correspondence with the 2nd account item name which is the account item name described.

  The standard mapping definition information 211 may be composed of, for example, common definition information and company-specific definition information. The common definition information is common to all companies and includes information indicating which account item name included in the company financial data A of each company corresponds to which account item name in the standard financial data 217. The definition information for each company includes information indicating which account item name included in the company financial data A of the company corresponds to which account item name in the standard financial data 217 for each company. The standard mapping definition information 211 (common definition information and company-specific definition information) may be created manually. Account item names not defined in the standard mapping definition information 211 are added by the mapping definition update unit 235 described later.

  Further, the standard mapping definition information 211 may be correspondence definition information representing a correspondence relationship that maintains the hierarchical relationship between the hierarchical corporate financial data A and the hierarchical standard financial data 217. . For example, in the standard mapping definition information 211, in the corporate financial data A, the first account item in the upper hierarchy and the second account item in the lower hierarchy are the third account item in the upper hierarchy in the standard financial data 217, respectively. It may be associated with the fourth account item in the lower hierarchy.

  The individual aggregate mapping definition information 213 includes a second account item name that is an account item name described in the standard financial data 217 (standardized corporate financial data) and aggregated financial data 219 for each user (corporate financial data for output). Is correspondence definition information representing the correspondence relationship with the third account item name which is the account item name described in FIG.

  The individual aggregation mapping definition information 213 includes information indicating which account item name included in the standard financial data 217 corresponds to which account item name of the aggregate financial data 219 classified by user corresponding to each company. You may have. The individual aggregate mapping definition information 213 may be created manually.

  Also, the individual aggregate mapping definition information 213 is correspondence definition information representing a correspondence relationship that maintains the hierarchical relationship between the standardized financial data 217 that is hierarchized and the aggregated financial data 219 for each user that is hierarchized. May be. For example, in the standard financial data 217, the fifth account item in the upper hierarchy and the sixth account item in the lower hierarchy are respectively the seventh account item in the upper hierarchy and the eighth account item in the lower hierarchy in the aggregated financial data 219 for each user. It may be associated with an account item.

  The extraction mapping definition information 215 includes information indicating which account item is to be extracted for each customer or for each purpose in order to generate the provision file B to be provided to the customer from the aggregated financial data 219 for each user.

  The standard financial data 217 is corporate financial data in a standard format. In the standard financial data 217, account items unique to the company included in the company financial data A are converted into standard account items in this system. The account items of the standard financial data 217 may include, for example, EDINET (Electronic Disclosure for Investors' NETwork) subjects. The standard financial data 217 may be, for example, an XBRL document.

  The aggregation server 201 once standardizes all the company financial data A into the standard financial data 217, so that all differences in account item names for individual companies can be absorbed. Thereby, it becomes possible to compare the corporate financial data of all the companies on the same basis.

  The user-by-user aggregated financial data 219 is financial data aggregated from the standard financial data 217 to the account item name desired by each user, based on the individual aggregate mapping definition information 213. The aggregated financial data by user 219 may be, for example, an XBRL document.

  The aggregated financial data 219 for each user is converted from the standard financial data 217 that standardizes the differences in account item names for individual companies. That is, the individual aggregation mapping definition information 213 for generating the user-specific aggregated financial data 219 only needs to define the conversion rule (mapping) from the standard financial data 217, and does not need to be defined for each individual company.

  The provided file B is a file that includes financial data adjusted to a target format by extracting information to be provided to the user from the aggregated financial data 219 for each user according to the purpose. The provided file B may be a file that can be easily processed by the user system 121, such as a text file or a CSV file, or a file that can be easily viewed by the user, such as a PDF file.

  When a predetermined program is executed by the processor in the aggregation server 201, a linking processing unit 231, a correction processing unit 233, a mapping definition updating unit 235, an aggregation processing unit 237, and an extraction processing unit 239 are realized. .

  The association processing unit 231 specifies an account item name that matches the first account item name included in the standard mapping definition information 211 (corresponding definition information) from the target corporate financial data A described in XBRL. If there is a second account item name corresponding to the specified account item name, the amount for the second account item name is set according to the amount corresponding to the specified account item name, and the second account item name is set. The standard financial data 217 that is standardized corporate financial data including the amount of money for the name is generated, and the account item name for which the correspondence relationship is not defined in the standard mapping definition information 211 is specified and error information is output.

  For example, the association processing unit 231 reads the corporate financial data A of the XBRL document and performs processing for associating the account item name included in the corporate financial data A with the account item name of the standard financial data 217 according to the standard mapping definition information 211. Do. When an account item name that is not included in the standard mapping definition information 211 is included in the corporate financial data A, the association processing unit 231 cannot associate the item with any item in the standard financial data 217. In that case, the association processing unit 231 displays the correction input screen 300 (see FIG. 3) on a display device (not shown).

  Based on the error information, the correction processing unit 233 receives the designation of the second account item name that associates the account item name that matches the first account item name included in the correspondence definition information.

  The correction processing unit 233 corrects the unreflected item name 311 (see FIG. 3) included in the error list 310 to the specified item in the standard financial data 217 in accordance with the input received by the correction input screen 300. Process.

  FIG. 3 shows an example of the correction input screen 300. The correction input screen 300 includes an error list 310 and a mapping table 350. The correction input screen 300 accepts an operator input based on the analysis result such as an analyst.

  The error list 310 includes information (error information) of corporate financial data that could not be linked (mapped) to the standard financial data 217.

  The mapping table 350 displays the contents of correction processing for linking corporate financial data that could not be linked (mapped) and reassigning account items included in the error list 310.

  The error list 310 includes an unreflected item name 311, a linked value 313, a linked peg 315, a single value 317, a single peg 319, and a pegged item No 321 and 323 as data items.

  The unreflected item name 311 is an account item name included in the company financial data A, and is an account item name unique to the company that cannot be mapped to the standard financial data 217 because it is not included in the standard mapping definition information 211. .

  The consolidated value 313 is an amount (value) to be consolidated. This is the amount of the unreflected item name 311 in the corporate financial data A.

  The linked peg 315 has a check box that accepts an input as to whether or not it is subject to consolidated settlement. When the check box is checked, the amount of the consolidated value 313 becomes the target of consolidated settlement.

  The single value 317 is an amount (value) that is an object of single settlement. This is the amount of the unreflected item name 311 in the corporate financial data A.

  The single association 319 has a check box for accepting an input as to whether or not it is an object of single settlement. When the check box is checked, the amount of the single value 317 becomes the target of the single settlement.

  The linked item number 321 indicates the item number of the standard financial data to which the unreflected item name 311 is linked at the time of consolidated settlement. The item number of the standard financial data is determined and input by the operator with reference to a mapping table 350 described below.

  The associated item number 323 indicates the item number of the standard financial data to which the unreflected item name 311 is associated with the single settlement. The item number of the standard financial data is determined and input by the operator with reference to a mapping table 350 described below.

  If there is an account item name of the standard financial data 217 similar to the unreflected item name 311, the linking processing unit 231 displays the item number of the account item name as the linking candidate in the linking item numbers 321 and 323. Also good.

  The mapping table 350 includes an item number 351, an account item name 353, an input value 355, an individual company item 357, a movement 359, 361, a movement result 363, a final result 365, a total difference 367, and consistency. A difference 369, a check result 371, and an error 373 are included as data items.

  The item number 351 is the item number of the account item name 353 in the standard financial data 217.

  The account item name 353 is the account item name of the standard financial data 217. The account item name 353 includes a large item called “parent” and a subordinate item called “child”. The correct linking state is that the value obtained by adding all the input values 355 of the subordinate subordinate items that are “child” becomes the input value 355 of the large item that is “parent”.

  The input value 355 is an amount already assigned to the account item name 353 in the standard financial data 217.

  The individual company item 357 is a connection value 313 or a single value 317 associated with the error list 310. That is, the linked value 313 or the single value 317 is assigned to the individual company item 357 of the item number 351 associated with the associated item numbers 321 and 323.

  The movements 359 and 361 move the input value 355 and the individual company item 357 assigned to the current account item name 353 to another account item name 353 and change the account item name. This is an area for accepting the input of the item number (No) of the account item.

  The movement result 363 is the amount of the account item name 353 after the movements 359 and 361 are applied. That is, the total value of the input value 355 and the individual company item 357 is moved to the movement result 363 of the item number designated by the movements 359 and 361.

  The final result 365 is the amount of the account item name 353 after applying the new rule (linking and moving 359, 361 defined in the error list 310). That is, the final result 365 is the amount of the input value 355 + the amount of the individual company item 357 + the amount of the transfer result 363.

  The total difference 367 is a value obtained by subtracting the final result 365 of the subordinate item (child) from the final result 365 of the large item (parent). If the total difference 367 is 0, it means that the linking has been performed normally. When the total difference 367 is other than 0, there is a possibility that the association is not correctly performed, and a predetermined error display is made in the check result 371.

  The consistency difference 369 is a result (difference) in which a consistency rule according to the description rule of the financial statements is defined in advance and a check based on the consistency rule is performed.

  The check result 371 displays the presence or absence of a logical error as a result of applying the new rules of the individual company item 357 and the movements 359 and 361. The errors to be checked here include, for example, a mandatory error that checks whether input is required in a required item, a type error that checks the consistency of the type of input data, and the total of subordinate items matches the large item. A parent-child error that checks whether or not, and a consistency error that indicates whether or not the consistency difference 369 is zero.

  The error 373 receives an input as to whether or not to allow the difference as a rounding error when a difference is found in the total difference 367 or the consistency difference 369.

  When corrections such as association of unsupported item names and reassignment of account items are completed by an input operation on the correction input screen 300, the correction processing unit 233 generates a correction result list 400 indicating the contents of correction. For example, the correction result list 400 includes an item number in the standard financial data 217 to which an unsupported item name is associated, and a movement (item number before and after the movement) for changing the account item.

  The mapping definition update unit 235 updates the standard mapping definition information 211 based on the correction result list 400. The mapping definition update unit 235 updates the common definition information if the correction is common to all companies. The mapping definition updating unit 235 updates the definition information for each company if the correction is unique to the individual company.

  Thereby, the content of the correction performed on the correction input screen 300 is automatically reflected in the standard mapping definition information 211. That is, if an operator or the like performs association on the correction input screen 300, the result of the correction is reflected in the subsequent processing, and thereafter the same account item name is appropriately mapped.

  Returning to FIG. 2, the association processing unit 231 converts the corporate financial data A into the standard financial data 217 according to the correspondence defined in the standard mapping definition information 211. For example, the linking processing unit 231 identifies an item that matches the first account item of the standard mapping definition information 211 (first correspondence definition information) from the company financial data A, and sets the amount of money for the identified item. If so, the amount of the third account item of the standard financial data 217 may be set according to the amount. Also, the linking processing unit 231 identifies an item that matches the second account item of the standard mapping definition information 211, and if an amount is set for the identified item, the standard financial data 217 is determined according to the amount. The amount of the fourth account item may be set.

  FIG. 4 is an example of the standard mapping definition information 211 and shows a correspondence relationship (partial) between the account item name of the company financial data A and the account item name of the standard financial data 217 of a certain company. Indentation indicates the hierarchical relationship between items.

  FIG. 5 schematically shows conversion from the corporate financial data A to the standard financial data 217 based on the standard mapping definition information 211 shown in FIG. As shown in the figure, the corporate financial data A includes a plurality of account item names 401 and a corresponding amount of money 403. Each account item name 401 of the corporate financial data A is associated with one of the account item names 411 of the standard financial data 217 in the standard mapping definition information 211. 4 and 5 show the correspondence only for the account item “current assets”.

  The association processing unit 231 converts the corporate financial data A into standard financial data 217 according to the standard mapping definition information 211. That is, the association processing unit 231 specifies the account item name of the standard financial data 217 associated with the account item name of the company financial data A in the standard mapping definition information 211, and the account item name of the company financial data A is The amount is set to the amount 413 of the account item name 411 of the specified standard financial data 217. In the example of FIGS. 4 and 5, for example, “cash deposit” of the corporate financial data A is associated with “cash and deposit” of the standard financial data 217, so the amount of “cash deposit” of the corporate financial data A Is set to the amount of “cash and deposit” in the standard financial data 217. The same applies to other items.

  The linking processing unit 231 further sets the amount of the third account item, which is the upper level item of the fourth account item name, and the amount of the fourth account item is set in the standard financial data 217. If not, the amount of the third account item may be set according to the amount set for the fourth account item.

  For example, as shown in FIG. 5, in the standard financial data 217, each account item from “incomplete construction expenditure” to “allowance for doubtful accounts” is defined as an account item in a lower hierarchy of “inventory assets”. Yes. On the other hand, the account item “inventory assets” is omitted in the corporate financial data A. Therefore, the amount is not set in “inventory assets” of the standard financial data 217 simply by the association processing unit 231 converting the corporate financial data A into the standard financial data 217 according to the standard mapping definition information 211.

  Therefore, as shown in FIG. 5, the linking processing unit 231 is an upper item in accordance with the amount of each account item from “incomplete construction expenditure” to “allowance for doubtful accounts” in the standard financial data 217. The amount of “inventory assets” may be calculated and set. For example, the linking processing unit 231 sets the sum of the amounts from “incomplete construction expenditure” to “allowance for doubtful accounts” as the amount of “inventory assets”.

  Thereby, in the standard financial data 217, the consistency between the total amount and the detailed amount between tiers is ensured.

  The aggregation processing unit 237 identifies, from the standard financial data 217, an account item name that matches the second account item name included in the second correspondence definition information, and changes the first item according to the amount corresponding to the identified account item name. An amount for the third account item name is set, and aggregated user-specific financial data 219, which is corporate financial data including the output amount for the third account item name, is generated.

  For example, the aggregation processing unit 237 converts the standard financial data 217 into the user-specific consolidated financial data 219 according to the rules for each user defined in the individual aggregation mapping definition information 213.

  The aggregation processing unit 237 identifies an item that matches the fifth account item of the individual aggregation mapping definition information 213 (second correspondence definition information) from the standard financial data 217, and determines the user according to the amount of the identified item. The amount of the seventh account item of the separate aggregate financial data 219 (output financial data) may be set. Further, the aggregation processing unit 237 identifies an item that matches the sixth account item of the individual aggregation mapping definition information 213 from the standard financial data 217, and determines the user-specific aggregated financial data 219 according to the amount of the identified item. The amount of the eighth account item may be set.

  FIG. 6 is an example of the individual aggregate mapping definition information 213, and shows the correspondence (partial) between the standard financial data 217 and the aggregated financial data 219 for each user. Indentation indicates the hierarchical relationship between items.

  FIG. 7 schematically shows conversion from standard financial data 217 to user-specific consolidated financial data 219 based on the individual aggregate mapping definition information 213 shown in FIG. As shown in the figure, the aggregated financial data for each user 219 includes a plurality of account items 511 as shown in the figure and an amount 513 corresponding to each of them. Each account item 511 of the user-specific consolidated financial data 219 is associated with one of the account items 411 of the standard financial data 217 in the user-specific consolidated financial data 219. 6 and 7 show the correspondence only for the “fixed asset” account item.

  The aggregation processing unit 237 converts the standard financial data 217 into user-specific consolidated financial data 219 according to the individual aggregation mapping definition information 213. That is, the account item name of the standard financial data 217 associated with the account item name of the aggregated financial data 219 by user is identified, and the amount of the identified account item is identified by the user associated with the account item. The account item name of the aggregated financial data 219 is set. In the example of the figure, for example, the “fixed asset total” of the aggregated financial data 219 by user is associated with the “fixed asset” of the standard financial data 217, so the amount of the standard financial data 217 “fixed asset” is the user This is set to the amount of “total fixed assets” in the separate aggregate financial data 219. The same applies to other items.

  Further, when there is a sixth account item that does not correspond to any eighth account item of the user-specific aggregated financial data 219 in the standard financial data 217, the aggregation processing unit 237 displays the user-specific aggregated financial data 219. In the eighth account item representing the other so that the amount of the seventh account item above the eighth account item matches the total amount of the amounts set in the one or more eighth account items. You may set the amount of money.

  For example, in the example of the individual aggregate mapping definition information 213 illustrated in FIG. 6, the “leased land” in the standard financial data 217 does not have a corresponding relationship with any account item in the aggregate financial data 219 for each user. In this case, as shown in FIG. 7, the aggregation processing unit 237 sets the “intangible fixed asset total” of the user-specific aggregated financial data 219 associated with “intangible fixed assets”, which is the upper item of “leased land”. Represent other so that the amount matches the total amount of “Goodwill”, “Consolidated adjustment period (Intangible assets)” and “Other intangible assets”, which are subordinate items of “Total intangible assets” Set the amount of “Other intangible assets”. Here, the aggregation processing unit 237 adds the amount of money (689,000,000) set in the “leased land” in the standard financial data 217 to the amount of “other intangible fixed assets”.

  As a result, the total amount of the higher-level account items matches the total amount of the lower-level account items corresponding to the details of the higher-level items, and consistency is ensured in the aggregated financial data 219 for each user.

  The extraction processing unit 239 extracts information from the aggregated financial data for each user 219 according to the rules for extraction for each user and for each use specified in the extraction mapping definition information 215, and generates the provision file B in a desired format. .

  According to the present embodiment, once the account item name included in the corporate financial data A that could not be linked to the standard financial data 217 is corrected by the analyst once linked, the same account item is subsequently obtained. Even if the name is included in the corporate financial data A, the association is performed according to the corrected result.

  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 those embodiments. Those skilled in the art can implement the present invention in various other modes without departing from the gist of the present invention.

211 Standard mapping definition information, 213 Individual aggregate mapping definition information, 215 Extracted mapping definition information, 217 Standard financial data, 219 Aggregated financial data by user, 231 Association processing unit, 233 Correction processing unit, 235 Mapping definition update unit, 237 Aggregation Processing unit, 239 extraction processing unit, 300 correction input screen, 400 correction result list

Claims (3)

Obtaining means for obtaining corporate financial data written in XBRL (eXtensible Business Reporting Language) and a plurality of amounts of a plurality of companies accounts items and the plurality of enterprise line item of the hierarchical structure,
First correspondence definition information indicating the correspondence between two or more corporate account items in the hierarchical structure and two or more standard account items in the hierarchical structure, and two or more standard account items in the hierarchical structure and output account items in the hierarchical structure Storage means for storing second correspondence definition information representing a correspondence relationship with
And means for converting the corporate financial data obtained by the obtaining unit to the standard financial data with a standard account item, on the basis of the first correspondence definition information for each company account item in the corporate financial data, invoice A first conversion means for setting the amount of the standard account item corresponding to the company account item according to the amount of money if set;
A means for converting the standard financial data into output financial data having output account items, wherein an amount is set for each standard account item in the standard financial data based on the second correspondence definition information For example, the amount of the output account item corresponding to the standard account item is set according to the amount, and one or more standard account items that do not correspond to any output account item are included in the standard financial data. For example, one or more amounts set for each of the one or more standard account items is a standard account that does not correspond to any output account item so that the higher level account items match between the standard financial data and the output financial data. A server system comprising: second conversion means for consolidating output account items in which the amounts of items are aggregated .   An acquisition step in which a computer has a plurality of company account items in a hierarchical structure and a plurality of amounts of the plurality of company account items, and acquires company financial data described in XBRL (eXtensible Business Reporting Language);
  A step in which the computer converts the acquired corporate financial data into standard financial data having standard account items, and the correspondence relationship between two or more corporate account items in a hierarchical structure and two or more standard account items in a hierarchical structure; If the amount is set for each company account item in the company financial data, the amount of the standard account item corresponding to the company account item is set according to the amount. A first conversion step;
  A step of converting the standard financial data into output financial data having output account items, wherein the computer represents a correspondence relationship between two or more standard account items having a hierarchical structure and output account items having a hierarchical structure; Based on the correspondence definition information of 2, if the amount is set for each standard account item in the standard financial data, the amount of the output account item corresponding to the standard account item is set according to the amount, If there is one or more standard account items that do not correspond to any output account item in the standard financial data, one or more amounts respectively set in the one or more standard account items are assigned to the higher level account items. The second variable to be aggregated into an output account item that aggregates the amounts of standard account items that do not correspond to any output account item so that the standard financial data and output financial data match. And the step,
Having a method.   An acquisition step of acquiring corporate financial data described in XBRL (eXtensible Business Reporting Language) having a plurality of company account items in a hierarchical structure and a plurality of amounts of the plurality of company account items;
  A step of converting the acquired corporate financial data into standard financial data having standard account items, wherein the first represents a correspondence relationship between two or more corporate account items having a hierarchical structure and two or more standard account items having a hierarchical structure. 1st conversion step of setting the amount of the standard account item corresponding to the company account item according to the amount of money, if the amount is set for each company account item in the company financial data based on the correspondence definition information When,
  A step of converting the standard financial data into output financial data having output account items, wherein the second correspondence definition represents a correspondence relationship between two or more standard account items having a hierarchical structure and output account items having a hierarchical structure; Based on the information, for each standard account item in the standard financial data, if the amount is set, the amount of the output account item corresponding to the standard account item is set according to the amount and each output If the standard financial data contains one or more standard account items that do not correspond to business account items, one or more amounts respectively set for the one or more standard account items are used, and the higher-level account items are standard financial data. A second conversion step of consolidating the output account items to which the amounts of standard account items that do not correspond to any output account item so that they match between the output financial data and the output financial data;
A computer program that causes a computer to execute.

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