Really Easy Converter from Excel to XBRL (RECEX)

RECEX customized for EIOPA SolvencyII version 2.2.0

Tables: S.01.01.02.01, S.01.02.01.01, S.02.01.02.01. Taxonomy 2.2.0 ​​​​​PWD (Public Working Draft, Published 01/06/2017). Comments to info@recex.eu

Really Easy Viewer into Excel from XBRL (REVEX)

Download: Instructions   /  RECEX Asset Encumbrance 2.3   /   RECEX-FINREP – REVEX-FINREP    /   RECEX-COREP – REVEX-COREP   /   RECEX-IFRS  –   REVEX-IFRS   /  ES Municipalities   /  RECEX-Eigenmittelmeldung

RECEX and REVEX are Excel Visual Basic programs, converting a flat Excel spreadsheet into an XBRL instance document (RECEX) and -reversal- an XBRL instance document into a flat Excel spreadsheet (REVEX).

RECEX and REVEX are to be manually customized for each different XBRL taxonomy, as a pair, were RECEX converts Excel data into a XBRL instance document of such taxonomy, and REVEX  reconverts the instance in Excel data again. The customization is based in a “parameters” spreadsheet (common to each pair of RECEX-REVEX) containing the XBRL expression of each fact in the XBRL instance.

See explanatory details at Instructions, about how the converter  runs, as well as easy-to-read UML description about the structure of an XBRL instance document.

The Visual Basic source core of the RECEX (600 lines) and REVEX (450 lines) is generic and independent on any particular XBRL taxonomy.

This open source code is designed as Proof of Concept, for demo purposes and simple data entry, and therefore it do no capture all the richness and possibilities of the XBRL Language. But with about a thousand lines of code, it is more than enough for training purposes.

The examples (for didactic purposes only) are:

• RECEX Asset Encumbrance 2.3 from EBA Taxonomy 2.3, Framework Release 03/2015
• RECEX-FINREP – REVEX-FINREP, taken from the folder Example Instances on the EBA Taxonomy 20131202
• RECEX-COREP – REVEX-COREP as the table C42 of COREP, EBA draft  2013 09 19
• RECEX-IFRS  –   REVEX-IFRS  as a customized balance sheet of IFRS 2013
• RECEX-Eigenmittelmeldung from the EBA taxonomy extended by the Bundesbank, dated January 2014.
• A full size (8,000 cells in 20 Tables) data entry for ES Municipalities based in the Spanish LENLOC taxonomy

Simply download an example, run the pair RECEX and REVEX, and check the resulting XBRL instance document with any XBRL instance viewer.

We recommend  Arelle (open source, freely downloadable at  arelle.org) as viewer/validator. Usually the easiest way is putting in the same folder the XBRL instance and the XBRL taxonomy, and opening the instance with Arelle!

RECEX is in production in the Securities Supervision of Peru (IFRS XBRL based, Sector “Diverse”, Solo and Consolidated). Website www.recex.es seems to be in development. Other production cases welcomed!

Comments more than welcomed at info@openfiling.info!

Authors: Ignacio Boixo, Javi Mora. Contributor: Herm Fischer. Acknowledgment: Allyson Ugarte, Colm Ó hÁonghusa.

Open Source development, under EUPL license and  . Contributions welcomed!