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D2A and XBRL

This page provides only a generic overview of SBR/XBRL and its support in D2A. If you require further information and guidance on how the D2A client can be used to import XBRL/SBR, please refer to chapter 3 of the D2A help guide.

D2A, SBR and XBRL

D2A, SBR and XBRL

D2A (Direct 2 APRA) is a client tool through which reporting entities submit data to APRA in Returns and Forms, as per their reporting requirements.

SBR (Standard Business Reporting) own and manage the SBR Taxonomy. APRA provides content into both the Definitional and Reporting Taxonomies in the SBR Taxonomy during our form development projects and are consulted on taxonomy changes with other member agencies.

XBRL (eXtensible Business Reporting Language) is a language for the electronic communication of business information.

“XBRL is being developed by an international non-profit consortium of over 600 major companies, organisations and government agencies. It is an open standard, free of licence fees. It is already being put to practical use in a number of countries and implementations of XBRL are growing rapidly around the world.” – sourced from www.xbrl.org

 
XBRL has been implemented within Australia to provide a taxonomy of the definitional elements that are reportable by businesses to government agencies, and the mapping of those elements to forms, known as the Reporting Taxonomies.

APRA has one Reporting Taxonomy per D2A Form. D2A has functionality for: 

  • Importing XBRL 2.1 instance documents produced from the SBR Reporting Taxonomy or a collection of instance documents representing a D2A return.
     
  • Generating sample XBRL 2.1 instance documents produced from form content.

The creation of an XBRL instance document against a Reporting Taxonomy is an alternative to manually entering the information into D2A. The content of an XBRL instance document can be imported into D2A, then validated and submitted to APRA.

Access to D2A

D2A is available to APRA reporting entities only. Prior to using D2A, the APRA reporting entity needs to register for and receive an AUSkey.

Test Instance of D2A

There is currently no test instance of D2A and test data is not available. If you are a third party needing access to the D2A application to validate XBRL or for any other reason, you will need to work with the reporting entity for whom you are  developing.

To test submissions, D2A test mode simulates submission of your return to identify any submission errors. In test mode data is not sent to the APRA system. For more information on submission simulation in D2A, please refer to chapter 4 of the D2A help guide

D2A resources including the help guide and other information can be found on the D2A page.

XBRL instance documents

As a freely available standard, there is considerable publicly available information and guidance related to the generation of XBRL instance documents. Following is some advice for generating valid XBRL instance documents for importing into D2A. APRA does not provide specific guidance on how to generate an XBRL instance document. If you encounter issues related to importing a valid XBRL instance document into D2A, please contact the D2A help desk.

Generating a valid XBRL instance document

The following two points give some assistance in generating a valid XBRL instance document for the purpose of importing into D2A:

  • SBR Report header in XBRL instance document for importing into D2A

    All APRA XBRL 2.1 reporting taxonomies contain a Report Header tuple. A single instance of this tuple must be provided in each XBRL instance document imported into the D2A client.

    Please refer to the Report header tuple and custom validations guide for how to incorporate the Report Header section into the XBRL document.

  • Ensuring your XBRL instance document is well-formed

    Various XML editing tools can be used to ensure that your XML and XBRL instance documents are valid and well formed.

    APRA provides the Altova XML Spy editing tool, available from the
    Installing D2A page. Simply opening your XBRL instance document within Altova XML Spy will indicate if your XML file is valid.

XBRL document structure

The following list is a high-level description of the elements contained in the structure of an XBRL Instance Document:

  1. Namespace reference to load the Reporting Taxonomy that the Instance Document is targeting.
     
  2. Namespace reference to load the Definitional Taxonomy files referenced in the Reporting Taxonomy.
     
  3. Unit elements to describe Monetary and Double data.
     
  4. Contexts for items using:

    a. Instant with Period Start Date
    b. Instant with Period End Date
    c.  Duration with both Period Start and End Dates
     
  5. Report Header with the following information:
     
    a. Organisation Name
    b. Period Start Date
    c. Period End Date
    d. Return ID
    e. Return Version Number
    f.  Return Name
    g. Form Code
    h. Form Version
    i.  Form Name
    j.  Reporting Consolidation Type
    k. Reporting Consolidation Sub Type
    l.  Reporting Consolidation Name
     
  6. Unique Context Definitions
     
  7. Reported Facts mapped to Concepts – one element per item


Report headers

A report header contains the following information:

​a. Organisation Name
​b. ​Period Start Date
​c. Period End Date
​d. ​Return ID
​e. ​Return Version Number
​f. ​Return Name
​g. ​Form Code
​h. ​Form Version
​i. ​Form Name
​j. ​Reporting Consolidation Type
​k. ​Reporting Consolidation Sub Type
​l. ​Reporting Consolidation Name
 

This information is available in the form list file created by D2A. The form list is created when the 'Request All New Blank Forms…' operation is performed in D2A, and can be found in the D2A installation directory; \lib\download\<entity ABN>\formList.xml.

Further information on the report header is available in the Report header tuple and custom validations document.

D2A sample XBRL 2.1

The D2A help guide also provides instructions on how to generate and import sample XBRL files from D2A. Please refer to the “Generating a sample XBRL form” section in the guide.

The D2A sample XBRL 2.1 instance creator has the following features:

  1. The reporting period start date (startDate) is not available in D2A so a fixed value (1900-01-01) is used in the sample XBRL instances.
     
  2. Only D2A mappings associated with the reporting period end date will have the correct date value(s) in the XBRL context element (N.B. most mappings are associated with the reporting period end date).
     
  3. The sample instance generator will only produce XBRL for D2A attributes input values, i.e. any derived/calculated D2A attributes will not be generated in the sample instance.
     
  4. The value of the form precision is used to populate the XBRL item decimals attribute. 
     
  5. The values in the D2A form header must match the values within the entities current form list.
Before importing an XBRL instance document into D2A, please refer to the D2A help guide regarding the steps to obtain the latest reporting taxonomy.
 
Common instance document import errors

The majority of XBRL instance document errors produce self-explanatory error messages. The following errors require a little further explanation:

The ABN number in the incoming XBRL is not known.
ERROR: The ABN number in the incoming XBRL is not known.
This error may be seen when there is no error with the ABN number. It usually indicates that there is an error either within an element or within a context in the XBRL instance document.
To ensure that the XBRL instance document is valid, refer to the "Ensuring your XBRL instance document is well-formed" point above.
 
D2A errors

The following errors indicate an issue with the D2A application. If you encounter any of these errors, please contact the D2A Help Desk.
  • Element <x> is not allowed under element <y>.
    Element <x> is not allowed under element <y>
  • In context <context>, primary item <element> contains invalid hypercubes in all base sets.
    In context <context>, primary item <element> contains invalid hypercubes in all base sets
  • This form or version cannot be mapped to XBRL at the moment.
    This form or version cannot be mapped to XBRL at the moment
  • The system cannot find the file specified
    (The system cannot find the file specified)
  • ERROR: The sample XBRL file could not be generated. The data may be missing some necessary field values.
    The sample XBRL file could not be generated. The data may be missing some necessary field values

Resources

SBR - www.sbr.gov.au

Standard Business Reporting is a Federal Government initiative to reduce the financial reporting burden for businesses.
The SBR web site offers resources for businesses and software developers.

XBRL International - www.xbrl.org

This consortium of worldwide companies and agencies works to build and promote the XBRL language.
The consortium's web site is a rich source of XBRL related articles, guidance and projects underway throughout the world to support and implement the use of XBRL.