standard business reporting (sbr) overview gianluca garbellotto, iphix efficient and effective...
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Standard Business Reporting (SBR) Overview
Gianluca Garbellotto, IPHIXEfficient and Effective Government
Reporting - Ottawa, October 17 2012
Overview
• Standard Business Reporting (SBR) is a group of international programs based on XBRL and designed to reduce the business-to-government reporting burden
• Started in The Netherlands in 2003, SBR was then adopted in Australia in 2006 and is currently being considered by other countries
• Key features: – Cross-government– Multi-agency– Multiple forms/domains– Standards, including but not limited to XBRL, are enablers
• Key focus: costs reduction for businesses – and Government• Closed reporting environment, mainly form based
Background - Banks Report 2006
• The Australian Government should:– Encourage departments and agencies to
systematically use information technology to reduce business compliance costs, and consult with business in doing so; and
– Provide resources to ensure business is aware of information technology solutions
– Develop and adopt a business reporting standard within the Australian Government sphere by 2008, based on the Netherlands model and work undertaken by the Australian Tax Office (ATO)
What is SBR?
• www.sbr.gov.au – and of course www.sbr-nl.nl • Standard Business Reporting (SBR) is an Australian
Government initiative to reduce the business-to-government reporting burden
• Streamline business-to-government reporting through their SBR-enabled accounting/payroll software
• Using SBR-enabled software will allow Australian businesses to prepare and lodge key government forms directly from their software to SBR partner agencies
• Businesses will need to register for an AUSkey which will allow them to send reports via SBR.
Primary aims of SBR – where the savings are
• Standards to reduce cost to business• Single language to report to government• Harmonisation and reduction of reported data• Ability to map/attach meaning to business and
financial data • Reporting data becomes a by-product of normal
business record keeping/accounting processes• Have reports pre-filled in business software• As far as possible – automate the reporting
process
Secondary aims
• Send reports electronically, directly from business software
• Real time lodgment• Receipt and/or meaningful error messages• Use of “core services” for submission not
essential
Scale of the SBR Programs
• The Netherlands– 3 agencies– 1.5 million businesses– Reporting elements reduced from 200,000 to
4,500 (-98%)• Australia
– 12 agencies– 2.1 million businesses– Reporting elements reduced from 9,648 to 2,838
(-71%)
Australian SBR Program
• Live in July 2010• Cost: AUD 170M • Estimated cost savings from the original
business case: AUD 800M/year• Take-up very low, savings so far have been
minimal– Incomplete bundle of forms in scope– Tentative marketing from participating agencies– Parallel, more traditional filing channels still in place
Australian SBR Program
• An independent May 2012 report commissioned by the Australian Government estimates cost savings for the next few years in AUD 500M/year
• ATO confirmed the transition of all its forms within SBR
• Significant increase in scope: Superannuation industry– 100M transactions per year– Cost over 3.5 billion
• More information http://iphix.net/update-australian-standard-business-reporting-sbr-program/
Basic Components of SBR
DefinitionalTaxonomy
Messaging InfrastructureCore Services
Business Software Government Agency
STANDARDIZED FORMAT
Web
ser
vice
s
Web
ser
vice
sSTANDARDIZED CONTENT
REGISTRATION AND ASSERTION
AUTHENTICATION TOKEN
AuthenticationAUSkey
ReportingTaxonomies
COMMON LANGUAGE
Taxonomy
• The SBR taxonomy has two main layers– Definitional taxonomy– Reporting taxonomies
• Definitional – dictionary of agreed terms that comprise the common language
• Reporting – specific structures (expressed in the common language) for the exchange of data
Information Classification A
A.1
A.2
B.1
B.2
…
Agency X
Report X.1
Report X.2
Agency Y Agency …
Report Y.1
Report Y.2
Definitional Taxonomy
Reporting Taxonomies
Define the concept once…
… re-use on many reportsAddress Wages & Salaries
Information Classification B
How the SBR Taxonomy Works
Core Services
• Provide the infrastructure to facilitate transfer of messages between businesses and agencies
• Operates as a ‘post office’, directing messages through a single channel from any business to multiple government agencies
• Maintains the privacy of each data transaction– Only the transport information is analysed –
business content remains “unopened”– Messages are not stored in CS
Core Services
• Uses web standards– open standards for transport, messaging,
description and security– standards documented in the Software
Developer’s Kit, in particular the Web Services Implementation Guide (WIG)
– Web services: List, Pre-fill, Pre-lodge, and Lodge
COMPLIANCE ASSURANCE
Intermediary
Business
GOVERNMENTBUSINESS
BCOA
TAXON
OMY
COMPUTER INSTALLED WITH “SBR COMPATIBLE” ACCOUNTING SOFTWARE
PACKAGE
COMPUTER INSTALLED WITH “SBR COMPATIBLE” ACCOUNTING SOFTWARE
PACKAGE
ReportATO
Report
SRO.
ReportASIC
UPDATE AND USE
SERVICE DELIVERY PLATFORM
TAXONOMYDEVELOPMENT
OR
CH
ES
T RA
TIO
N
IDENTITY MANAGEMENT
REGISTRYSERVICE
SB
R S
ecu
rity
So
lut i
on
DESIGN INTEGRATION ASSURANCE IT OPERATIONAL MANAGEMENT
Supports
AgenciesCore Services
BCOA
TAXON
OMY
Response
Bespoke solutions, SBR enabled
Computer installed with SBR compatible software
Fund / Intermediary
BUSINESS / FUND
Core Services
Response
Response
Authentication
• AUSkey• Single secure credential to authenticate
businesses lodging reports via SBR• Available via the Australian Business Register• Balance between useability and security
SBR Compatible
• What do we mean when we say ‘SBR compatible’?– Common reporting language – Definitional
taxonomy– Used in a report structure for reporting to
Government• Can be re-used for other reporting
– Standard interfaces -> Core Services
SBR Future Scope
• Cooper Review – Future superannuation recommendations
• Not For Profit – Proposal paper to the Council of Australian Governments
• Henry Review• Department of Human Services• Lending Industry XML Initiative - Collaboration
to extend SBR Taxonomy beyond Governance• Additional forms for existing agencies
Your Speaker
Gianluca GarbellottoIPHIX, CEOXBRL Global Ledger Working Group, [email protected]: @iphixbrlBlog: http://iphix.net/blog