2012 XBRL國際研討會會前參考資料

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時間 :2012.7.30 14:00-17:40地點 : 臺大醫院國際會議中心 301 室

主辦單位：臺灣證券交易所、財團法人中華民國會計研究發展基金會 XBRL 委員會贊助單位：安永、安侯建業、資誠、勤業眾信聯合會計師事務所

XBRL 定義

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XBRL - 「可延伸企業報導語言」eXtensible Business Reporting Language

由美國註冊會計師 Charles Hoffman 於 1998 年提出原始概念，受到美國會計師協會的支持

是一開放的國際標準 使用 XML( 可延伸標記語言 ) 技術 運用標籤（ tag ）來標示重要商業資訊 (Business

Reporting)• 電腦可讀的語言 (Language)• 自動化處理資訊• 避免重覆輸入及手動式比較所耗費的人力、成本• 減少錯誤發生的機率，增進資料處理的效率

可延伸 (Extensible)- 企業可自行定義屬於他們的專有名詞

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< 流動資產 >< 現金及約當現金 >88796</ 現金及約當現金 >< 應收票據淨額 > 653248 </ 應收票據淨額 >< 存貨 >725427</ 存貨 ></ 流動資產 >

<tw-gaap-ci:CashCashEquivalents contextRef=“AsOf20101231" unitRef=“ISO4217:TWD">88796</tw-gaap-ci:CashCashEquivalents>    <tw-gaap-ci:NetNotesReceivable contextRef=" AsOf20081231 " unitRef=" ISO4217:TWD ">653248</tw-gaap-ci:NetNotesReceivable> <tw-gaap-ci:Inventories contextRef=" AsOf20081231 " unitRef=" ISO4217:TWD ">725427</tw-gaap-ci:Inventories>

<TABLE><TR><TD> 現金及約當現金 </TD> <TD>88796</TD><TD> 應收票據淨額 </TD><TD> 653248 </TD><TD> 存貨 </TD><TD>725427</TD></TR></TABLE>

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流動資產 現金及約當現金 $ 88,796 應收票據淨額 653,248　存貨 725,427

自訂名稱，無法全球互通 全球通用的規格定義

XBRL 發展歷程

XBRL 的重要意義 解決現有資料處理的困境

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XBRL 是單一的、標準化的格式

XBRL 提供了一個架構去定義什麼被報導

任何投資人只要有電腦及網際網路，即能擁有獲取及下載互動式財務資料的能力

格式不同、重複登打

資料名稱定義不甚清楚

付費使用資料庫

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SEC三階段導入計畫

美國資本市場應用情形及其他相關法案

實施期間 適用公司

2009 年 6 月 15日起

全球市值達 50 億美元以上公司

2010 年 6 月 15日起

全球市值達 7 億美元以上公司

2011 年 6 月 15日起

其它公司 ( 約8000 家 )

在 2011 年 9 月 30 日，歐巴馬總統所簽 署 之 the Child and Family Services Improvement and Innovation Act ，提及兒童福利的資料收集應加以改進並標準化，在可行的範圍 內 ， 應 使 用 現 有 的 、 公 眾 的 (non-proprietary) 資料標準，如 XBRL 來報導。

眾議院 H.R. 2146 及參議院 S. 1222係DATA 法 案 (Digital Accountability and Transparency Act) 兩個獨立但事實上一致的版本，訴求使用像 XBRL這樣的共通資料標準來報導所有的聯邦政府支出情形，眾議院法案已於 2012 年4 月 25 日通過，將待參議院法案通過後即能正式立法。

擴及其他領域應用之法案

國家應用

美國 加拿大

英國 西班牙

荷蘭 澳洲 日本 中國大陸

韓國 新加坡

電子化政府與工商管理

V V V V

稅務申報領域 V V V V

財務報告申報 V V V V V V V V V

金融監理 V V V

Standard Business Reporting

V V

Sustainability Reporting

V

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世界各國 XBRL 應用現況

• 轉換 77 家上市櫃公司2002~2008 年財務報表資料

• 查詢、分析、比較、下載 XBRL檔

2008/12

示範平台

• 2009Q4 及 2010Q1財報 - 自願申報四大財務報表

• 自願申報比例 95%

2010/05

自願申報

•2010Q2財報-全面強制申報四大財務報表及簡化財報附註

2010/09

全面申報

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我國資本市場應用 XBRL 時程與進度 參採國外經驗 分階段推動

制訂分類標準

開發建檔工具

辦理教育訓練

IFRS 及財報附註逐步導入• 申報 2010 年年度財務報告：以一個附註項目為一個標籤 ( 公司沿革及業務說明 / 重要會計政策之彙總說明 / 會計變動之理由及其影響 )

• 申報 2011 年半年度財務報告：一整段文字為一個標籤，如重要會計政策再細分為一個科目說明段為一個標籤

• 申報 2011 年年度財務報告：規劃先行納入未來改採 IFRS後仍要求揭露之重要財報附註資訊

短期 - 附註分階段導入

• 申報 2013 年第 1季財務報告：文字段財報附註＋部分重要表格段財報附註

• 申報 2014 年第 1季財務報告：全部財報附註 (包含表格 )

長期 -2013 年全面採用

IFRS+XBRL

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2012.7.30 國際研討會

• Yoshiaki Wada (Senior Manager, NTT Data Corporation)

• ”XBRL Applications in Japan"• Kineth Yuen (Director, SWIFT)• "How XBRL Streamlines

Communications from Issuers to Investors with ISO 20022"

國際應用專題講座

• Levine Naidoo (Associate Partner, IBM)

• "Systemic Risk Early Warning and Smart Approaches to Gathering and Analyzing data"

• Chie Mitsui (Data Analyst, Nomura Research Institute)

• "Trends in Evaluating Companies Using Financial Data"

資料分析專題講座

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XBRL Uses beyond Financial Statements

講者簡介

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Yoshiaki Wada is currently Senior Manager of the Global Business Development Department of NTT DATA Corporation’s Public & Financial IT Service Company. In this capacity, he is responsible for the development of a wide range of business possibilities using XBRL and the other recent computer technology.Before joining NTT DATA, he had been the Director of the Financial Systems and Bank Examination Department of the Bank of Japan. In the BOJ, he was responsible for the operation of the bank's financial database system and leading the development of XBRL-based data collection system. Previous experience includes time with the Information System Services Department, the Secretariat of the Policy Board, and the Budget and Management Office of the BOJ.Concerning the activity in the XBRL International, he is a member of the Board of Directors, liaison to Best Practice Board and has been deeply involved in the XBRL Asia Round Table activities.

Yoshiaki WadaSenior ManagerChina Business Development OfficeGlobal Business Development DepartmentNTT DATA CORPORATION

講者簡介

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Kineth is the standards expert for the Asia Pacific region with more than 13 years of experience in standards. In his current role Kineth is promoting standardization and the use of ISO 20022 and FIN standards to the financial industry-at-large, particularly for payments, securities, corporate financial messaging and mutual funds distribution on both cross border and domestic arenas. He is also facilitating market practice group discussions and collecting regional issues on FIN and ISO 20022 standards to feedback to the core standards team based in SWIFT’s headquarters in La Hulpe for further action. Kineth was involved for the adoption of ISO 20022 in China, migration of the RTGS systems of Thailand, Singapore and Hong Kong, as well as ISO 15022 standards implementation of government bond clearing and settlement for those countries on SWIFT network. Previously Kineth was providing support and managing vendor relations within SWIFT Asia Pacific. Prior to joining SWIFT in 1995, Kineth worked with SG Warburg Securities, Bankers Trust in Hong Kong and Australia; and Data 100 hardware and software vendor in applications development for over 15 years in Asia Pacific.

Kineth YuenDirector, Standards, Asia Pacific, SWIFT

講者簡介

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Levine is a subject matter expert in regulatory reporting using standardised data & leads the IBM Business Analytics and Optimisation (BAO) practice in this area. He also has responsibility for thought leadership and developing strategy and capability enablement. Levine has presented at conferences and to a number of clients across multiple sectors around the globe, sharing his breadth and depth of experience across the entire standardised reporting supply chain. He has held the role of IBM Chief Architect on a large Australian multi-agency programme designed to reduce the regulatory reporting burden on Australian businesses. He has also worked with leading financial institutions to improve their prudential regulatory reporting capability.

Levine NaidooAssociate PartnerXBRL Leader & SME - Growth MarketsIBM Business Analytics and Optimization

講者簡介

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Chie Mitsui has joined Nomura Research Institute (NRI) which is a group company of Nomura Securities (It has been independent from Nomura Securities since it went public at Tokyo Stock Exchange) since 2008 as Data Analyst. The division to which she belongs is providing some front-middle-back information and system products for mainly buy-side. She is working for some projects related to XBRL.Chie contributed to designing NRI’s new XBRL-enhanced services to semi-auto check and map each element to be comparable between companies using formula linkbase. Last year, she was engaged in new XBRL designing for Japanese FSA as one of team members of NRI.Chie previously worked as a system designer for information service products at Jiji press, a Japanese financial news and data distribution company to receive TDnet XBRL earning digest to convert real-time head line news for traders.She holds a master in physics from the Tokyo University of Science and is pursuing an MBA degree at night and weekend school of business.

Chie MitsuiData AnalystPlanning GroupAsset Management SolutionsBusiness Planning departmentNomura Research Institute