SBR
Extending the scope of
reporting
Meeting Austrian Delegation
February 1, 2012
Extending the scope of reporting
Your questions:
 How is the process of adding new agencies organized?
 How are agencies persuaded to join the SBR project?
 What are the main obstacles when adding new agencies?
 How are agencies administering their reporting obligations? Can
they do that themselves, or only with the help of SBR project
members?
 Can agencies at sub-national level be added to the project?
2
Standard Business Reporting Program
A Netherlands governement intitiative
How is the process of adding new agencies organized? (1)
 Extending the scope of SBR is part of the SBR program. Two members of
SBR program team focus specifically on this topic.
 The SBR team develops now a standard procedure for the guidance of
new parties that want to deploy SBR.
 Focus is on strategic partnerships based on top level commitment en
support.
 Participating parties must be able and willing to invest significantly in
money and manpower.
 The information on the SBR program by the SBR program team is focused
on public parties and for private parties.
 The guidance and support by the SBR team is focused exclusively on
public parties.
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Standard Business Reporting Program
A Netherlands governement intitiative
How is the process of adding new agencies organized? (2)
The standard procedure (which is still in development) consists of
the following phases
(1) Orientation
 comprehensive explanation of the SBR concept and its consequences
 investigation on application possibilities
 first draft of business case
(2) Accessment to become intended SBR partner
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availability of a detailed project plan
availability of manpower and financial resources
vision of new reporting chain, including acceptance of chain partners
vision on rollout strategy
Standard Business Reporting Program
A Netherlands governement intitiative
How is the process of adding new agencies organized? (3)
(3) Intended SBR partner
Rights:
 use of taxolab, proceslab and test environment
 passive participant in the fora that are part of the governance
Obligations:
 appoint project owner (top level)
 participation of a representative of the SBR community in the governance of the
project
 run project plan
(4)SBR Acceptance test
 availability of an SBR reporting chain that meets the SBR requirements
 capable of large-scale roll-out
(5) SBR Partner
 active participant in the fora that are part of the governance
 commitment to the SBR concept all reporting chains (comply or explain)
5
Standard Business Reporting Program
A Netherlands governement intitiative
How are agencies persuaded to join the SBR project?
 Information about the benefits!
 Stress that the introduction of SBR in Netherlands is an irreversible
process given the mandated filing by the tax authorities (in short
term).
 The availability of more reliable information leads to a decrease in
the cost of inspection
 Make use of the opportunities that arise within chains
(reorganization, changes in regulations, new ICT investments)
 In this stage of development early adapters can count on additional
(financial) support by the government
6
Standard Business Reporting Program
A Netherlands governement intitiative
What are the main obstacles when adding new agencies?
 Complexity
 impact on processes, engineering, taxonomy
 involvement of all chain partners: who takes initiative
 limited availability of expertise
 Contradictory interests of chain partners
 interdependence
 loss of autonomy
 the investment of one party delivers a saving for another party
 Lack of support at top level
 it comes to strategic choices
 high development costs
 long turnaround time
7
Standard Business Reporting Program
A Netherlands governement intitiative
How are agencies administering their reporting obligations?
Can they do that themselves, or only with the help of SBR
project members?
 The agency is and remains responsible for the taxonomy extension
and process lay out in the chain.
 The SBR team offers support in drafting a good project plan and
indicates which requirements must be met.
 The SBR team provides substantive support in the form of the
taxolab, proceslab and the test environment.
 An agency must have sufficient knowledge and expertise on XBRL
and process lay out. This expertise can be hired from private
parties; the SBR team hereby advises.
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Standard Business Reporting Program
A Netherlands governement intitiative
Can agencies at sub-national level be added to the project?
 The Dutch SBR program focuses on public organizations at
national level.
 The content of the SBR reports is based on laws and regulations at
the national level.
 The extending of the scope is focuses on other public organizations
at national level within other domains (education, health,
agriculture)
 Only large organization are able (to this point) to deploy SBR
successfully
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Standard Business Reporting Program
A Netherlands governement intitiative