The eXtensible Business Reporting Language (XBRL) is no longer a niche topic. Many governments and regulators around the world now embrace the digital reporting standard, while many organizations are exploring possibilities to comply with XBRL mandates and benefit from the possibilities an XBRL implementation can offer.
Deloitte Netherlands published its first XBRL annual report in 2009.
The annual report is based on the Dutch XBRL taxonomy report for large companies, the digital equivalent of the financial reporting framework in Title 9, Book 2 of the Netherlands Civil Code. Our external auditors have reviewed the XBRL instance document and have issued an assurance report.
The XBRL instance document contains both the consolidated and non-consolidated reports for Coöperatief Deloitte U.A. and specifically refers to the Dutch taxonomy report for cooperative large (http://www.nltaxonomie.nl/10.0/report/kvk/entrypoints/cooperations/kvk-rpt-jaarverantwoording-2015-nlgaap-cooperaties-groot-horizontaal-categoriaal-direct.xsd).
The following principles have been applied to prepare the XBRL instance document:
- The XBRL instance document solely includes legally required information, since the taxonomy only contains concepts that have a legal basis;
- Information included in the financial statements about any element available in the taxonomy is likewise included in the XBRL instance document. This may lead to accumulation of amounts that are presented separately in the financial statements.
More information about the Dutch taxonomy can be found on the website: Standard Business Reporting Netherlands.
Assurance on the annual report in XBRL
Building on previous experience, the assurance report is based on the four principles that have been outlined in the AICPA’s “Principles and criteria for XBRL-formatted information”.
- Completeness of the XBRL files
- Mapping of the Source Information
- Consistency of the XBRL files with the Source Information
- Structure of the XBRL files
The external auditors have provided a digital signature to identify the instance document on our website, ensuring that the instance document on our website is the same as the document they have reviewed. Tools such as digiSeal reader can be used to check the validity of the signature file and the XBRL file.
Download the Deloitte XBRL Annual Report 2015/2016 | View as HTML | View as PDF
Download the Assurance Report for the Deloitte XBRL Annual Report 2015/2016
Download our auditor’s digital signature of the Assurance Report for Deloitte XBRL Integrated Annual Report 2015/2016
Just like with data formats such as HTML and PDF, a viewer is needed to view the XBRL instance document. A well-known viewer is Arelle. This open source tool is free of charge. Links to commercial software tools can be found on the websites listed below.