xfy with XBRL Extends Financial Application Kunio OHNO Justsystems, Inc.

xfy with XBRL Extends Financial Application

Kunio OHNOJustsystems, Inc.

Agenda• 1. Introduction• 2. “ ｘｆｙ for XBRL” Technology• 3. ”xfy for XBRL” Prototype System

– Financial Reporting– Financial Analysis– Loan Analysis

• 4. Conclusion

Introduction

XBRL in Japan

Started XBRL registrationof financial info. to Tokyo Stock Exchange.

April 2003

Presented XBRLeddata of the listed companies via internet

Oct. 2003

Financial Services Agencystarted receiving XBRL data.

National Tax Agency adopted for electronic declaration.

Feb. 2004

Bank of Japan startedsending/receiving XBRLdata.

Feb. 2006

XBRL-Japantried the 1st proof experiment.

April 2004

XBRL Experiments by XBRL-Japan

• 1st Phase (Spring in 2004)– Confirmed XBRL data usability

• 2nd Phase (Autumn in 2004)– Developed taxonomy for bank lending

• 3rd Phase (Autumn in 2005)– Verified by actual systems

• Implemented a prototype system covering the following processes:– Banks accept application forms and financial data.– Banks analyze for loan examination.

Planned 3rd Phase Experiment by xfy

BorrowerBorrower BankBank

Common Area of PilotCommon Area of Pilot Limited Area of BanksLimited Area of Banks

電子申告用財務情報B/S P/L

電子申告用財務情報B/S P/L

Financial Data

(B/S P/L)

Taxonomyfor BankLending

XBRLInstance

document

DB2 orOracle

xfyXBRL

Option

XFYDB

Option

Clerk

xfyDB

Option

-Manual entry-Automatic entry

xfyAnalysisOption

Transfer

Acceptance

Analysis

Save/View

Operator

View

Entry

Plus

　 xfy for XBRL Technology

Basic Concept of xfy xfy has ability for users to read, write, compound

and utilize any XML

Basic Feature of XVCD• xfy + XVCD = XML Application

– Editing XML data needs a view. However, many XML data do not have view.

– XVCD can define a view.

– Data （ XML ） and View （ XVCD ） can be separately managed.

• Features of Vocabulary Connection Descriptor (VCD)

• Transformation rules (like XSLT)

• Edit 　（ XSLT can not do this ）

XVCD Sample

<?xml version="1.0"?><ab:addressbook xmlns:ab="http://xfy.com/tutorial/addressbook"> <ab:entry> <ab:person>George Adams</ab:person> <ab:address>Rochester, NY, USA</ab:address> </ab:entry> <ab:entry> <ab:person>Betty Jackson</ab:person> <ab:address>Denver, Colorado USA</ab:address> </ab:entry></ab:addressbook>


<?xml version="1.0"?><xvcd:xvcd xmlns:xvcd="http://xfy.com/xvcd" xmlns="http://www.w3.org/1999/xhtml" xmlns:ab="http://xfy.com/tutorial/addressbook" version="1.0"> <xvcd:vocabulary name=“AddressBook” 　　　　　　

match="ab:addressbook" call-template="root"/> <xvcd:template name="root"> <html><body> <table border="1" width="100%"> <tr> <th width="150">Name</th> <th>Address</th> </tr> <xvcd:apply-templates select="ab:entry"/> </table> </body></html> </xvcd:template>

<xvcd:template match="ab:entry"> <tr> <td><xvcd:apply-templates select="ab:person"/></td> <td><xvcd:apply-templates select="ab:address"/></td> </tr> </xvcd:template>

<xvcd:template match="ab:person"> <xvcd:text-of select="." /> </xvcd:template>

<xvcd:template match="ab:address"> <xvcd:text-of select="." /> </xvcd:template></xvcd:xvcd>

<?xml version="1.0"?><xvcd:xvcd xmlns:xvcd="http://xfy.com/xvcd" xmlns="http://www.w3.org/1999/xhtml" xmlns:ab="http://xfy.com/tutorial/addressbook" version="1.0"> <xvcd:vocabulary name=“AddressBook” 　　　　　　

match="ab:addressbook" call-template="root"/> <xvcd:template name="root"> <html><body> <table border="1" width="100%"> <tr> <th width="150">Name</th> <th>Address</th> </tr> <xvcd:apply-templates select="ab:entry"/> </table> </body></html> </xvcd:template>

<xvcd:template match="ab:entry"> <tr> <td><xvcd:apply-templates select="ab:person"/></td> <td><xvcd:apply-templates select="ab:address"/></td> </tr> </xvcd:template>

<xvcd:template match="ab:person"> <xvcd:text-of select="." /> </xvcd:template>

<xvcd:template match="ab:address"> <xvcd:text-of select="." /> </xvcd:template></xvcd:xvcd>

Sample Data （ addressbook.xml ）

XVCD File （ addressbook.xvcd ）

If “ab:entry” is matched, apply the template.

Apply template

Refer to source data

Apply template

View Generator• RAD tool to make use of existing XML resources.

XVCD is generated from :– XML data file and its scheme file– Only XML data file– XSLT

• Easy to use

XMLXML

XMLXML SchemaSchema

XSLTXSLT

XVCDXVCD＋View Generator

Process of XVCD Generation

View GeneratorView Generator

XVCDXVCD

xfy Basic Edition



”xfy for XBRL” Prototype System

- Financial Reporting

- Financial Analysis

- Loan Analysis

Financial Reporting

CreateView

InstanceView

CreateBinding

File

XBRLSchema

財務報告書

View Generator

TaxonomyViewLink

Base

ViewTemplate

５． Edit Annual Report like on Word Processor

２． User Customization (Parameter Edit)

１． Create 　　 Taxonomy　　 View

３． Generate Instance View

４． Edit Instance

BindingFile

(XML)

XBRLInstance

財務報告書

AnnualReport

６． Create analysis report from multiple reports

Financial Report System

　 xfy

XBRLTaxonomy

Financial Analysis Report System

Financial Report Creation and ManagementFinancial Report System

Generate

Refer to

参照

XMLScheme

表示順序

名称計算

Linkbase

B/S

P/L

Financial AnalysisData

XVCDGeneration

１． Corporate Group

２． Management Policies

３． Consolidated Financial Statements

参照

XMLScheme

表示順序

名称計算

Linkbase

1. Several instances are generated from specific taxonomies. Instances are embedded into a report.

2. The user writes text and assign values in tables. Values in tables are linked to texts inside the report.

3. “Financial Analysis Data” is inserted.

4. The user stores the report.

InstanceDocument

B/S

P/L

The sales this year is $○○

Link to value in the table

Select “Financial Analysis Data” in tool bar menu or context menu.

個人消費は、個人所得の伸び悩みから本格的な回復とはいえず、昨年経済成長に大きく寄与した中国経済市場も不透明感が漂いはじめました。

Present financial analysisdata from values of B/S and P/L.

Marking at places for good or bad factor.

B/S taxonomy

P/L taxonomy

For example, to make financial statements…

Screen Sample 1

Screen Sample 2

[Business & personal related business]The sales environment for package software at points-of-sales faced a severe situation. However, following release of “Ichitaro2005” and “Hanako 2005”, their option products; “Neta-no-Tane”, “Calking-J” and “Zukai-Master” subsequently launched onto themarket did well, contributing to maintenance of more or less the same level as the previous term as a whole. As for “ATOK”, thesale of its series combined with online dictionaries with a recommended retail price of 11,550 yen exceeded its single version

Example of Financial Analysis

P/L

B/S

Add “Financial Analysis Data”

Analysis for - Stability- Profitability- Productivityetc.

Multiple Financial Reports ManagementFinancial Analysis Report System

Table of FinancialAnalysis data

１． Input Data

　　・ 2004　　・ 2003　　・ 2002

３． Good Factors

　　・ 2004　　・ 2003　　・ 2002

４． Bad Factors

　　・ 2004　　・ 2003　　・ 2002

２． Results

Financial report for 2004



1. Financial reports for input data are given.

2. For each financial report, financial analysis data are computed and displayed.

3. The user adds chapters and section for writing his comments and interpretation for analysis.

4. The user stores the analysis report.

Marked (tagged) “Good” and “Bad” factors are listed for each report.

Present financial data for each annual, for each quarter, and for each enterprise. Present financial data for each annual, for each quarter, and for each enterprise.

Loan Analysis Model

XBRL Loan

Instance

XBRL FRInstance

xfyView Generator

forXBRL

FinancialReport

FinancialAnalysis

XBRL Loan

Taxonomy

XBRL FRTaxonomy

AutomaticGeneration

AutomaticGeneration

ViewView

ViewView

Basic FinancialAnalysis

Basic FinancialAnalysis

Free FinancialAnalysis

Dynamic FinancialAnalysis

Dynamic FinancialAnalysis

XBRL LoanInstance (template ）

AutomaticGeneration

AutomaticGeneration

XBRL FRInstance (template ）

Taxonomy for Loan Analysis

LoanInformation

LoanInformation

Retained EarningsStatement

Retained EarningsStatement

Production CostStatement


P/LP/L

B/SB/S

AdditionalInfo.

AdditionalInfo.

LoanApplication

LoanApplication

Detail Balance ofDebt from Banks

Detail Balance ofDebt from Banks

CustomerInfo.

CustomerInfo.

Retailed EarningsStatement

Retailed EarningsStatement



P/LP/L

B/SB/S

CustomerInfo

CustomerInfo

Basic Taxonomy

Taxonomy for Loan

Taxonomy fore-Tax

Dynamic Analysis ExampleAnalysis Report

Balance Sheet

Profit and Loss

Information of Loan

１． Corporate Group

２． Management Policies

３． Financial Results

Table for Dynamic Analysis

４． Status of Loan

５． Analysis of Loan

Items Values

・・・

Items Values

・・・

Items Values

・・・

Reference Values

・・・

・・・

・・・

123,456

234,567

345,678

・・・

・・・

・・・

Link

　　　　　 Conclusion

Other XBRL System vs. xfy for XBRL

Other XBRL System xfy for XBRL

System

Traditional architecture for server-centered and

format conversion based system.

A new architecture of client-side computation in cooperation with server.

Data Handling

Data processing and analysis exist independently.

Data processing co-exists with data analysis seamlessly.

Extensibility

Only XBRL can be used.

Fixed processing and analysis on server.

Not only XBRL, but any XML vocabulary can be used simultaneously.

Flexible processing and analysis for each client.

Seamless & Timeliness

Connectivity & Originality

Commercial Product Development

• Based on the “xfy for XBRL” prototype, client server architecture commercial product is under development.

• Sever side feature– Database connection– XBRL resource management– XBRL & Web Services orchestration

“xfy for XBRL” Client Server ModelDB Server

xfy for XBRL Client

TaxonomyDesign Instance

xfy for XBRL Server

タクソノミー文書

インスタンス文書

タクソノミー文書Taxonomy

インスタンス文書Instance

Outside of enterprise

Creation

CalculationVerification

Distribution

（ example: FSA ）

View

Analysis

User

Management

Index

Search

Component for Analysis

Database

xfy XBRL Client

Taxonomy Design

Instance Design

Document Design

Automatic Visualization

Analyze

MetaMeta

XBRL Resource Mng. XBRL&WebServiceOrchestration

Taxonomy Repository

Taxonomy Versioning

Conversion Publication

RDBRDB

XMLDBXMLDB

DB Connection （ dynamic generation of XQuery ）

Communication

Iterative Design Built-in Analysis User-defined Analysis

Input/Edit Documentation

xfy XBRL Server

User

LinkBase Design

Ruled Validation Free Composition

ExternalSysytem

XBRL

XBRL

XBRL

Taxonomy

Instance

Instance

WebService

Automatic Calculation XML-Signature

Instance Repository

Automatic Validation

Document Repository

Component Repository

TaxonomyOperation

InstanceOperation

Access Control Administration

“xfy for XBRL” Client Server Architecture

Advantage of “xfy for XBRL”• Seamless

– Further speed-up of work– Further improvement of business quality

• Timeliness– Accuracy of data

• Connectivity– Awareness based on broad range of

information

• Originality– Each user’s discovery

www.xfytec.com

See the Future ？

Date post:	31-Dec-2015
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xfy with XBRL Extends Financial Application Kunio OHNO Justsystems, Inc.

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