Open community of practice for filing and XBRL with Open Source
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Tuesday 10th December 2013, 10:00. XBRL week in Luxembourg

Novotel Luxembourg Kirchberg. 6 r. du Fort Niedergruenewald, L-2226 Luxembourg

Minutes of the 3rd General Assembly

Agenda for the 3rd General Assembly

The 3rd General Assembly of the OpenFiling association was held, according to the Articles 8 to 11 of the OpenFiling Bylaws, in the place and date abovementioned, with the following agenda:

1.   Report of the President
2.   Approve the management performance of the Board
3.   Replacement of the Secretary
4.   Panel: Open Source initiatives for XBRL
5.   Questions and Answers

Other Article 11 points:

a) Appointment of the Board and its officers, directors and representatives, as well as honorary members: The Board proposed to this 3rd General Assembly to approve Ignacio Santos as Secretary, to facilitate the legal diligences in the place where Openfiling is registered.

b) Review and approve annual budgets and accounts: The OpenFiling association has no budget (neither income nor relevant expenses). The potential operational costs (webpage is covered by XBRL Spain) are well below the implicit cost of management of a budget for the Association.

Art 9. Bylaws – The Assembly is convened at first time (where quorum is required) in the same place and date, but 60 minutes before.

See the new versions of RECEX/REVEX, demo for didactic purposes in Visual Basic converting Excel flat tables in XBRL documents (useful for Data Entry) and, reversely, XBRL instance documents into Excel flat spreadsheets (easy to render Forms).

Examples are provided for the new FINREP/COREP of the European Banking Authority, as well as IFRS 2013

See the 2nd Openfiling General Assembly recorded as webinar at

Minutes of the 2nd General Assembly

Agenda of the 2nd General Assembly (see also below)

Alcala Street 522, Madrid, Spain. May 31st 2012, 17:00. XBRL week in Madrid

The 2nd General Assembly of the OpenFiling association is to be held, accoding the Articles 8 to 11 of the OpenFiling Bylaws, in the place and date abovementioned, with the following agenda:

  1. Report of the President
  2. Questions and Answers
  3. Approve the management performance of the Board
  4. Panel: Open Source initiatives for XBRL
  5. AOB

Other Article 11 points:
a) Appointment of the Board and its officers, directors and representatives, as well as honorary members: The Board has no proposals to this 2nd General Assembly.
b) Review and approve annual budgets and accounts: The OpenFiling association has no budget (neither income nor relevant expenses). The operational costs are below the threshold of management costs for a budget for the Association.

(Art 9. Bylaws – first time at same place and date, 60 minutes before)

Final submissions are in for the XBRL Challenge, our contest for developers to create open source analytical applications.  The contest application submission period closed on January 31 and we were pleased to get 90 initial applications and we now have 15 top submissions.  Go to to check out the applications and to vote for your favorite (we will post the winner of the “popularity” poll but the judging panel will determine the final Grand Prize winner).

Our expert panel of judges (from Safeguard Scientific, Viano Capital, Security First, WRDS and Google) are reviewing the submissions right now and the Grand Prize winner will be announced on February 29, 2012 at the XBRL and Financial Analysis Technology Conference, from 3 – 6:30pm, followed by a cocktail reception.  This is a free event to be held in NY and all members are welcome to attend. Register at


A consultation document on Irish Revenue’s approach to the implementation of iXBRL for filing of accounts, tax computations and tax returns was published on its website today and is available at

Consultation Process
Revenue is interested in hearing the views of practitioners, taxpayers and other interested parties on the proposals contained in this document.
5 Electronic filing of financial accounts and tax computations using iXBRL
Revenue is particularly interested in hearing your views about the preparation required by tax practitioners and accountants to meet with the requirements of these proposals as set out above.
Ongoing Consultation
Beyond this initial consultation Revenue will engage with taxpayers, agents and all interested parties throughout the development and roll-out of our iXBRL programme and we will work with you to try to deal with any areas of concern in a mutually acceptable manner. Our objective is to make the implementation of this development as smooth as possible for all concerned.
Submissions to Consultation Process
Submissions should be addressed, before 29 February 2012 by letter, or preferably, by eMail.
Postal address: eMail address:
Brian Boyle,
Large Cases Division,
Setanta Centre,
Dublin 2.

From here:

Free Download (Open Source, GPL v.3 licensed) (Community Edition)

Also see here:



The code behind the mobile operating system, WebOS, is being released to open source software developers by Hewlett Packard…..

A statement from the company said it would make the underlying code behind WebOS available under an open source licence.


SEE THE WEBINAR RECORDED HERE. The First Ordinary General Assembly of  OpenFiling non-for-profit Association was held in the Bank of Italy, Rome, September 5, 2011 at 15:00 UTC. The following documents were approved:

  1. Ignacio Boixo: President. Spain, EuroFiling Co-coordinator, XBRL Spain
  2. Yoshiaki Wada: Vice-president. Japan, XII Board of Directors, XBRL Japan
  3. Igor Sakuma: Secretary. Peru, Head of IT, Banking/Insurance Supervision
  4. Colm O hAonghusa: Member (Alt. Secretary). Ireland, EuroFiling Secretary
  5. Herm Fischer: Member. USA, XBRL Standards Board, XBRL Formulae Chair
  6. Diane Mueller: Member. Canada, XBRL Best Practices Board
  7. Tushar Das. Member. India, XBRL filing project, Reserve Bank of India
  8. Allyson Ugarte: Member. USA, XBRL taxonomies developer
  9. Eduardo González: Member. Spain, IT entrepreneur

The speakers on the Assembly were Olivier Servais (Nominations Committee Chair), Yoshiaki Wada (Vice-President) and Ignacio Boixo (President).

After the Assembly, the following topics were presented:

  • Proof of concept tool converting flat files into XBRL instance documents, with FINREP examples in both Data Centric and Moderately Dimensional architectures.
  • Research in conversion from XBRL to RDBMS (Relational Databases)
  • User friendship and language translation in the open source validator and viewer Arelle tool.


Five awards of 1,000 Euros each and a public recognition of excellence were offered to the winners
The Awards Ceremony was held on September 9th 16:30 UTC in the Aula Magna of the University of Macerata (IT), in the Conference on Financial Reporting in the 21st Century: Standards, Technologies and Tools. The Awards Ceremony, broadcasted as webinar, includes the presentation (by Herm Fischer and Ignacio Boixo) of a generic proof of concept tool (soon here), converting a flat file into a XBRL instance document (according to the IT GAAP taxonomy), as well as its validation and visualization with the open source viewer Arelle.
Probably due to the summer period, the entries in the competition were not as expected, and the Awards remains reserved for a forthcoming edition.

XBRL Spain is looking for IT Architectural proposals suitable to be potentially developed as Open Source deliverables by way of Public Fundraising.
The goal is facilitate the capture, analysis, creation and viewing of XBRL reports, to be used by citizens, small investors, IT SMEs and academia, as well as a help for implementing XBRL within supply chains while reducing regulatory burden. This is an initiative to complement and collaborate with existing solutions in the areas in which the current offerings are limited or inexistent, especially on dimensional taxonomies.
The correct IT architecture is a critical success factor in any IT development. Therefore, XBRL Spain, via this Inaugural IT Architectural Competition, invited XBRL IT experts worldwide to propose IT architectures to be potentially used as basis for future developments. Contact point:

Call for proposals: Submissions by September 1st, 2011, 23:59 UTC, in the following five categories:

  1. IT architecture to develop an open source converter from legacy formats to XBRL reports. It must be customizable for each XBRL taxonomy.
  2. IT architecture to develop an open source downloader from XBRL instance documents into a relational database. It must be easily customizable for each XBRL taxonomy.
  3. IT architecture to develop a generic open source human-computer interface for viewing XBRL reports. Proposed interfaces: HTML and Spreadsheet.
  4. IT architecture for guidance to Supervisors and Reporting Entities on XBRL implementation for Primary Reporting.
  5. Free choice: Any other IT relevant topic related with the business case described in the role of XBRL solutions.

Adjudication Panel.

IT architects were warmly invited to join the adjudication panel, co-chaired by Prof. Dr. Enrique Bonsón, XBRL Spain Vice-President, IJDAR editor, and Herm Fischer, XBRL Standards Board, XBRL Formulae WG Chair, with the participation of Aditya Sharma, Director in Consulting Practice; Roland Hommes, XBRL Standards Board, XBRL Quality Review Team Chair and  Eduardo González, Open Source IT entrepreneur. As Secretary of the Panel is serving Ignacio Boixo, OpenFiling President.

Charlie Hoffman has produced an interesting series of documents in his blog under the heading

Characteristics of a Quality SEC XBRL Filing


The format and topics covered are a useful template/framework for producing documentation for similar pieces of work for COREP and FINREP