Please find a communication for a call for comments from the Dutch SBR assurance approach.

Dear Sir/Madam,

In the summer of 2014 we informed you about the Dutch SBR initiative and the Dutch SBR Assurance approach. The Dutch SBR Assurance approach consists of three parts: linking & signing of auditor reports to annual accounts, NBA assurance taxonomy and validation & normative presentation.

For the first part, linking & signing of auditor reports to annual accounts, a pilot with software suppliers and auditing firms has been successfully completed. The pilot proved that it is possible to supply annual accounts in the XBRL format, together with the accompanying auditor’s report to Digipoort (a centralised supply channel used to process data for the Dutch government).

During the pilot, the classic signature at the bottom of an auditor’s report was replaced by an electronic signature created with a professional digital certificate. The same professional digital certificate is used to certify the annual account, and helps to safeguard the integrity of the annual account during business-related activities. The use of a professional digital certificate and an auditor’s report in the XBRL format is unique in this field.

Furthermore we have released a new version of the NBA assurance taxonomy. This taxonomy is used for creating the auditor’s reports. You can find the latest version of the NBA assurance taxonomy here: https://www.nba.nl/Vaktechniek/Vaktechnische-themas/ICTXBRL/NBA-taxonomie/. Although the webpage is in Dutch, inside the ZIP-file all documentation is also released in English.

For the last part, the normative presentation, we published a draft version of a generic specification, which allows all the recipients of an XBRL document to produce the same fare and true view: the Uniform Presentation. The UP specification will be the basis for the normative presentation. The specification, which has been drawn up in English, can be found here: https://www.nba.nl/Site/English/Publications/For-consultation-XBRL-Uniform-Presentation/. This webpage is in English.

We have extended the consultation period for the UP specification until February 14, 2015. We kindly ask your comments on the current implementation of the SBR Assurance approach, by replying to this e-mail. Comments are requested by March 1, 2015.

Regards,

Jacques Urlus

Policy advisor ICT & Accountancy

The Netherlands Institute of Chartered Accountants