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User Manual - BizFinx Portal

1. ig To dete the rows select the row you wart to dee click Delt nd cick on ave 49 4 2 3 Customise the templates 4 2 Reorder typed classes After you add typed classes a screen will show as in Figure 70 Namecisubsi an Figure 70 Select a row as shown in Figure 70 above ick on the arrows to reorder Move down the row highlighted as shown in Figure 71 Figure 71 so Get Templates Filled 5 Get Templates Filled There are two ways in which you can start the tagging process in the preparation tool depending on whether you already have a set of AGM financial statements AGM FS in Word Excel format 1 With AGM FS in Word Excel format Import source document Copy and paste full set of financial statements Auto Tag Drag and drop Import prior year figures if necessary 2 Without AGM FS in Word Excel format Keyin data 5 1 Import source document To populate data into the templates in the BizFin preparation tool companies can use their AGM financial statements as a source document and begin the preparation process The source document can be used to extract numeric as well as text block data 1 Selecta particular template to tag values 2 Click Source in the bottom of Tool Box as shown in Figure 72 5i Get Templates Filled TOOL BOX Templates Import Company labels field Note Number fiel
2. lick on Edit Scoping Question template opens up with the current data filled as shown in Figure 43 Now you can make changes to your answers to the scoping questions for example change the type of income statement from by function to by nature After clicking on Proceed the templates will be updated based on changes made to the scoping questions Figure 43 4 2 Add delete templates User is taken to the Content Page once he is done with filing the Scoping Question template The Content Page contains the list of all applicable templates loaded in the preparation tool By default only templates of the minimum requirement list are populated 4 2 1 Add delete templates To provide more information voluntarily you may choose to add more templates and delete the templates that you have added 1 Click More options on the Content Page The View template pane will be displayed as shown in Figure 44 on the right hand side of the screen 34 Customise the templates 35 Customise the templates 2 Check uncheck the Checkboxes provided beside the templates to add delete templates as shown in Figure 45 7 Minimum recuremert ist emplaes are marked in grev 21100000 tenent c fnancial poston presented usng curent andi 2100000 income tatomont laced by function of exporoo 1122200000 Statement c comprehensive income OCI components pres C 2 100000 asenem of charges in equty 80020000 Note
3. User Manual em 27 biz Preparation Tool Version 2 1 0 Published January 2015 All rights reserved No part of this publication may be produced or transmitted in any form or by any means including photocopying and recording without attributing the publication to the Accounting and Corporate Regulatory Authority ACRA of Singapore and shall be restricted to non commercial use only Contents 1 Installation 1 1 Introduction to the preparation tool 12 Minimum system requirements 1 3 Download the installer 1 4 Things to note before installation 15 Install 1 6 Installing updated version of the tool 1 7 Uninstall 2 Get Started 2 1 Introduction page 2 2 Preparation flow 2 3 Create a new set of XBRL financial statements 2 4 Open an existing XBRL financial statements 2 5 Open a previously saved Excel file in new installer 3 Template Interface and Navigation 3 1 User Menu 3 1 1 Home 3 1 2 Tool Box 3 1 3 Help 32 Content Page 3 3 Elements of templates 3 3 1 Template of primary financial statements 3 3 2 Template of disclosure notes 3 4 Switch view between Minimum requirement list and Full taxonomy list 3 4 1 Switch view by using the template link 3 4 2 Switch View function 3 5 Linking primary statements with notes 3 5 1 Linking between primary statements and notes 4 Customise the templates 10
4. Browse relevant XBRL file and choose Load prior period data 2 Click on Proceed Sa m z BP02 05 EM02Plense Note Some deta fromtheXBRL document might AA nitoe mapes when appropriate mate net Teuna n tetera 4 Click Ok and a screen will open for you to enter Current period dates of the XBRL financial statements Figure 26 The prior period dates are automatically populated using the dates present in the XBRL file 16 BizFin Preparation Tool Enter Current Period Start Date Enter Current Period End Date Prior Period Start Date from instence readonly Prior Period End Date from instance readonly Figure 26 Get Started 01012014 B moman 31122014 9 Damn maaala sd 31 12 2013 B Como 5 Enter Current period Start Date and End date Click Ok The templates will populated with only previous year data opened to resume working Once the templates are generated the Open icon annot be clicked However you can open a amp fresh file to import XBRL file The create icon will open the scoping question template Preparer will be able to save their work as MS Excel templates on their system These files con be 2 5 Open a previously saved Excel file in new installer While preparing XBRL financial statements you may wish to save your work for subsequent continuation Upon opening of the saved file BizFin preparation tool may prompt you of valida
5. Get Started 2 Get Started 2 1 Introduction page After BizFin preparation tool is Installed a shortcut icon is displayed on your desktop Note Full Useful inks wil be available from March 2018 s 10 Get Started In the upper center of the introduction page there are two buttons for you to begin preparation Create XBRL Financial Statements To create a new set of XBRL financial statements CREATE Figure 16 Open XBRL Financial Statement or load prior year data o open a previously saved XBRL financial statements to either edit OPEN Figure 17 The introduction page also shows some useful links on the right hand side Application Updates Click on this link to download the latest updates to the BizFin preparation tool BizFin Portal Click on this link to navigate to the BizFin portal to upload the financial statements in XBRL User Guide Click on this link to view the User guide on the BizFin portal Download the User guide in a PDF format Other Useful Info Click on this link to view important announcements and updates from ACRA on XBRL filing a 2 2 Preparation flow There are two ways to start the preparation of XBRL financial statements 1 Use Create Button to create a new set of XBRL financial statements install Preparation create Questions tool Rectify errors Fill your if any information Figure 2 Use
6. Source The Source button allows you to load the source document into the preparation tool Auto Tag and drag and drop can only be done after the source document is loaded d Preview You can use the preview pane to view and edit footnotes and text blocks B Tool Box Functions and Features Validate Use this button to start validating XBRL financial statements Functions in the upper panel Templates Add or delete additional templates in the tool clear all data on selected template Save Save XBRL financial statements or render them into human readable format AGM review copy Import Import previously saved XBRL files into the preparation tool to pre populate prior year numbers onto the templates Company labels field Show or hide company labels Note Number field Show or hide note number fields Note text block View and delete text blocks Footnotes Create view edit or delete the footnotes Reorder Reorder line items on the templates to be in line with AGM financial statements Custom Date Options Add edit or delete columns with custom dates Company Add or delete company columns Untagged Row Show or hide all of untagged rows Restated Option Set or delete restatement header to reporting columns Decimal Increase or decrease decimal places for the numeric cells in the tool Rules repository View import or export the rule repository Auto Save Activate and set time interval for the tool to autom
7. 10 EI ES 218 E 19 19 19 19 n 24 25 25 26 27 27 29 32 32 33 4 1 Edit answers to Scoping Questions 42 Add delete templates 4 2 1 Add delete templates 422 Select deselect all templates 4 2 3 Switch View 4 3 Add delete company columns 4 3 1 Add company columns 4 32 Delete company columns 4 4 Add delete columns with custom dates 4 4 1 Add columns with custom date 4 42 Edit custom dates 4 4 3 Delete columns 4 5 Customise table columns in the disclosure notes 4 5 1 Explicit dimensional tables 4 5 2 Typed dimensional tables Get Templates Filled 5 1 Import source document 5 2 Copy and paste full set of financial statements 5 3 Auto Tag 5 3 1 Basic Auto Tag 5 3 2 Selective Auto Tag 5 3 3 Overwrite values for Auto Tag 5 3 4 Auto Tag for notes 5 4 Drag and drop 5 4 1 Drag and drop by row 5 4 2 Drag and drop by cell 5 5 Import prior year figures 5 6 Manual entry Validate and Save XBRL Financial Statements 6 1 Validate 6 2 Save XBRL financial statements 6 2 1 Save AGM Review copy 33 34 34 37 39 39 39 40 at at a a m m as 5i 5i sa 56 56 5e 62 62 63 63 65 65 66 67 67 70 70 6 2 2 Save XBRL financial statements 7 Tool Box Functions and Features 7 1 Toolbox 7 2 Mapping Assistant 7 3 Source 74 Preview 7 5 Validate 7 6 Template 7 6 1 View templates 7 6 2 Clear template data 7 7 Save 7 8 Import pri
8. 76 Tool Box Functions and Features 7 4 Preview Footnotes and text blocks can be viewed in the preview pane Users can also edit texts in the preview pane 1 Click on Preview in the lower panel of the Tool Box as shown in Figure 99 TOOL BOX Templates Import Company labels field Nate Number field Note text black Footnotes Reorder Custom Date Options e amp 6 J6 mm Company Untagged Row E Restated Option 828 stated Opti En Decimal Rules Repository mi B dwm irosojO 0 o0 s m Autosave Freeze Pane Ss es 2 Select whether to view text block or the footnote using the icon on the top of the preview pane as highlighted in Figure 100 Figure 99 7 Tool Box Functions and Features 3 Selecta cell in the template where such text block footnote is added to view it in the preview pane Switch to Source Document SE 7 5 Val ate This function is for you to validate the XBRL financial statements and rectify errors if any Please refer to section 6 to see more details on the Validate 78 Tool Box Functions and Features 7 6 Template 7 6 1 View templates 1 Click View templates on the Tool Box as shown in Figure 101 Templates Figure 101 2 The view template pane will appear in the right pane as shown in F
9. Interface and Navigation 3 3 Elements of templates The elements of different templates are explained with a few examples in this section including the templates of primary financial statements and templates of disclosure notes 3 3 1 Template of primary financial statements This section uses the Statement of Financial Position as an example to explain the different elements of the template of primary financial statements Figure 33 shows what the Statement of Financial Statement looks like on the preparation tool bizzz amp iX 2 ee au mua som saseg Ee Figure 33 a Taxonomy elements column Taxonomy elements are in the leftmost column of the template They are fixed and non editable elements from ACRA taxonomy You can double click on any of the taxonomy element to view Help information of the element b Company label colum financial statements against the element in ACRA taxonomy For example a company has a line item cash and cash equivalents which is mapped to cash and bank balances in ACRA taxonomy In this case the company label for cash and bank balances is cash and cash equivalents for the company this column users can key in their company labels as per their AGM Note column Against some of the elements in the financial statements users may be providing details in the notes to financial statements Users can enter the corresponding note number against the e
10. This function allows you to hide or show the untagged rows Rows which do not have any values in the templates are known as untagged rows 7 16 1 Hide All 1 Click Hide Untagged rows on the Tool Box as shown in Figure 125 89 Tool Box Functions and Features Untagged Row oat a Figure 125 2 All untagged rows will hide from the current template 7 16 2 Hide Selected 1 Select rows in the template 2 Click Hide Selected Untagged rows on the Tool Box as shown in Figure 126 Untagged Row e Figure 126 3 Untagged rows among the selected rows will hide from the current template 7 16 3 Un Hide 1 Click Un hide Untagged rows on the Tool Box as shown in Figure 127 Untagged Row Figure 127 2 Alithe untagged rows will appear on the current template 7 17 Restated Option Restated Option is only shown if you have indicated in the scoping question that your financial statements have been restated By default the word Restated is only shown on the prior year and the prior prior year column in the Statement of financial position This function allows you to add or remove the ward Restated to the prior year columns of primary statements 7 17 1 Set as Restated 1 Select appropriate column in the layout of relevant template 2 Click Set as Restated on the Tool Box as shown in Figure 128 90 Tool Box Functions and Features Restate
11. ent s crede chus et sepe Torinese Figures 4 Select Yes or No to proceed Once update is completed the Update Complete window will be displayed as shown in Figure 10 Update Complete Penn une Wace Uae t check ter am rica updates the NET Farner IC 99 Figure 0 5 Click lose to start using the updated version of the BizFIn preparation tool Installation 1 7 Uninstall To uninstall the Preparation Tool please follow the instructions below 1 Goto the Start Menu in Microsoft Windows and click on the Uninstall option under the BizFinx preparation tool menu option as shown in Figure 11 sri Preparation Tot Bafinx Preparation Tool y Uninstall Figure 1i 2 Follow the instructions to uninstall the BizFin preparation tool a First click Yes to confirm un installation of the Preparation Tool 3997 805 NM I Figure 12 b You will then be asked if you want to save the mapping rules Please refer to section 2 19 for more details created by the Preparation Tool We recommend that you click on Yes to save the rules so that these rules can be saved and re used by you in future Uninealing preparation tool will dite el associate dts inci lis repository Do you want to create a backup of the rules epostory torture use Figure 13 C Click Yes or No to proceed The Preparation Tool un installation process will complete automatically
12. of raw materials are mapped to inventories in taxonomy E Tool Box Functions and Features The mapping rules are automatically created when you manually map the line item on the source document to taxonomy items using drag and drop The following sections how you can view edit and import export the rules repository 7 19 1 View edit 1 Click View Edit Rules Repository on the Tool Box as shown in Figure 131 B Figure 131 2 Rules repository opens with all the rules created for taxonomy labels as shown in Figure 132 Figure 132 Haw to use the buttons boxed up in Figure 132 3 Inconsistencies For the same taxonomy item mapping rules can be different for different companies Click Inconsistencies you will see a list of these taxonomy items where different mapping rules exist in the rules repository b Delete rules Select a mapping rule and click Delete rules to delete the mapping rule Shared rules The rule repository might have rules stored for different companies Users can choose to share a mapping rule under one company so that the mapping rule will be used when you perform Auto Tag for other companies To share the rules you can i Select either the Company Name or the mapping rule category one to one many to one ii Click Share rules button d Stop sharing Similarly users can choose not to share the rules 92 Tool Box Functions and Features i Select either the Comp
13. the XBRL financial statements defined as XBRL Error the tool will not be able to Validate or Save XBRL as shown in Figure 94 You will need to resolve these fundamental XBRL errors before the XBRL file can be saved n Validate and Save XBRL Financial Statements p T a east dove nor eiae atey tonc donatio cro Taw Jti ZI Figure 94 If there are no fundamental XBRL errors you can click Save XBRL in the window A browser window will open for you to save XBRL financial statements as shown in Figure 95 Click Save to save the XBRL files in the selected location 7 7 Tool Box Functions and Features Tool Box Functions and Features The Tool Box in the preparation tool has different functions and features which allow users to customise the templates fill the templates and generate human readable output and XBRL files Below shows what the Tool Box looks like in Figure 96 J Gal PE o mme imum a ge xe xili ojs ooo Figure 96 Functions in the lower panel a Toolbox The toolbox allows you to navigate back to toolbox anytime when document action panel is open b Mapping Assistant The mapping assistant is a function for you to search element in the taxonomy It provides guidance on how you map data elements from source document to the tool templates C
14. the gets installed on your machine and a shortcut icon is displayed on the desktop as shown in Figure 140 Figure 14040 2 Double click to open the BizFin Embedded Excel Conversion Utility and the start up window will open as shown in Figure NOTET EZ Figure 141 96 x Embedded Excel Conversion Utility 3 Click Browse to select a Word document with embedded Excel tables as shown in Figure Click Open to browse Figure 142 4 Click Convert to start the process of conversion as shown in Figure 1141 BUFInx Embedded Excel Conversion uuv Embedded Excel Conversion Ut will perform tha flowing Convert all embedded MS Excl objects in NS Word tabular format Lo Accept Track Changer 3o Remove bla clare from taies E Remove blank columns from al tables Removal o blank columns from tables only apa to tables which do not contain ny merged cell additonal rows and columrs may be seen in the converted Ms ord document dest excl ey cele wih mata Sung resoa eed ae ru end a _ gles in sach MS excel ba converted Gelding converted aues may NOt be presented comdltay shou tere Se ase format ha mS Exel document before coqvarsion to avoid 1e hove nee you may rect P tuet manually the converted NE pd Te 97 inx Embedded Excel Conversion Utility Figure 11413 5 The conversion process will start Once the process is finished you will get to se
15. the window 18 Template Interface and Navigation 3 Template Interface and Navigation 3 1 User Menu Click on any template in the Content Page to go the template For example click on Statement of Financial Position The template for Statement of Financial position will open up On the top of the template you can see the User Menu as shown in Figure 28 bizzzz 2 Home roouox WELP Figure 28 3 1 1 Home The Home button takes you to the Content Page of the tool where the entire list of templates to see more details on the generated and loaded in the tool is displayed Please refer to section Content Page 3 1 2 Tool Box The Tool Box facilitates users to customise and fill in the templates Some of the functions include reordering the elements hiding rows that do not contain any tagged values adding additional columns for company evel reporting These functions may be useful for you to customise the templates as per your AGM Financial Statements 19 Template Interface and Navigation Click Tool Box icon on the User Menu the Tool Box will appear on the right panel as shown in Figure 29 Please refer to section 7 to see more details on the Tool Box functions OL BOX Tempistes Import Company labels field Note Number fiald Note text block Fontnates Reorder Custom Date Options gt 6 mnis iat Untagged Row Restated Optio
16. you install the Preparation Tool 4 Default font size and magnification setting On some computers you have configured your display settings to show fonts at 125 or higher of the default value to help read and identify text better However the templates on the preparation tool might look different from its original intended look We recommend that you set your Text and other items size to the default 100 On some computers it might happen that the antivirus may delete the tool as when you install the tool Follow the following steps to facilitate proper installation a Go to notification area appearing to the bottom right of the task bar and right click on the Norton antivirus icon b Selectdisable Antivirus auto protect a window will appear c Select appropriate time interval to disable auto protection Download the tool and install on your system Installation g The same installer package can be used to install the preparation tool an multiple computers 1 5 Install 1 Double click on the installer of the BizFin preparation tool with exe extension to install the Preparation Tool You will see the BizFin preparation tool Setup Wizard as shown in Figure 2 Mskone tte BaF reser Wied Mera wi gde you tunun nce edio nts Pesce Ts in yr Es Figure2 2 Click Next The BizFin preparation tool license agreement is displayed as shown in Figure 3 License Agroemant i Installatio
17. 1 Click on Select All as shown in Figure 47 All the templates will be selected TOODO Fate Rene eats p VB OU stent ard postion esed sunet and GLIEINOUH keane eran ced ctn Soares T 21000 Sater oi carpets nore CC coperte pen pano Sener 00000 Neta Sunmar ses accourt pice 101000 tte Cam ter tate TIBT2009 Nets Tass and ores pend an ourer an Figure a7 37 Customise the templates 2 Click on Deselect All as shown in Figure 48 All the templates that are not part of the minimum requirement list will be deselected 7Mrimenracrorart GLSIG2SOU Note Toce nd cre ecole presented s curent on In the View templates panel the templates loaded by default of minimum requirement list wil be marked in grey ond cannot be removed 38 Customise the templates 4 2 3 Switch View Multiple templates can be switched from full view to minimum view and from minimum view to full view using this function 1 Click Switch View as shown in Figure 48 A screen is displayed as shown in Figure 49 roti amete e Jer tt Samet orere cono zm remet scouts cemere commas meroa promere amer arms ven Jaane tesa arzano ue Taas ssc Noe Reve ee esas Figure 49 2 Tick check box to select either full view or minimum view for each of the templates loaded in the too
18. A message will be displayed for you to confirm whether to overwrite the existing data as shown in Figure 83 2002 02 E MOT j Performed action will evenwite the label and reported values forthe active sheet in excel template Do you went to overwrite Gee Gea Figure 83 1 IF you want to overwrite the existing data in the template Click Yes Auto tagged values will replace existing data in the template 2 If you do not want to overwrite the existing data Click No 5 3 4 Auto Tag for notes Auto Tag or drag and drop function can also be performed for disclosure notes if the arrangement of columns within the template is the same as the AGM financial statements For example if there are three asset classes within the table for Property plant and equipment in the order of Total Land and Building Other Vehicles and Office Equipment you will need to do the necessary reordering of columns within the templates using Edit classes of Property plant and equipment function refer to section 4 5 so that the columns on the template will be in the same order as the AGM financial statements This is illustrated in Figure 84 62 Get Templates There may also be similar data elements found in the different tables within the templates Disposal of Property plant and equipment is one of such examples because it can be present within the different tables in Property plant and equipment
19. Assistar 1 Goto the template where an element needs to be searched 2 Click Mapping Assistant on the lower panel of the Tool Box as shown in Figure 98 35 Tool Box Functions and Features 3 Themapping assistant will be loaded on the right to the templates 4 Key in full partial name of the item within your financial statements which you would like to map S Search results which are highlighted in orange as shown in Figure 97 are the possible elements within the templates that you can map to To help you with your mapping the mapping assistant will also search whether your item is a sub category of any element within the template as mentioned above in the second type of mapping This will provide an indication on which element you should aggregate under Under such instances the section Related child elements will indicate that your term searched is a child or sub category of an element within the template In the example above the term Fixed and other deposits which was searched is a child element of Cash and bank balances within the template As such you may want to aggregate the value for Fixed and other deposits as part of Cash and bank balances 7 3 Source The Source button allows you to load the source document into the preparation tool Auto Tag and drag and drop can only be done after the source document is loaded Please refer to section 5 1 to see more details on importing a source document
20. Corporate and genecalirfonraton C 80030000 Note Summary of significant accounting policies 47131010000 Note Cash anc bark balances E118 1020000 Note rede and other receivables presented as curent an 2 1020000 Note Trade and other receivables presented in order of lia 81040000 Note Francil assets avalebleforsale E 31050000 Note Heldtomaturty investments 1181050000 Note Deivatve franca retruments 81070000 Note Finance lesse receivables E 31080000 Note Inventories C 87030000 Note Construction contracts C 81100000 Note Develoonent properties 81110000 Note Defered tax assets ard icbiltica VJBT130000 Note Goverrmert grante 8140000 Note Investments in subsidanes Figure a5 3 Click on Update Template The templates will be updated based on the selection done for the templates 36 Customise the templates You will be prompted to confirm if any template will get deleted 1 Wheneveryou delete a template a confirmation message will pop up as shown in Figure 46 Unchecking the Following worksheets Note Cash and bank balances vill delete those cheei from the workbook and all the data within Do you want to delete miu Figure 46 2 Click Yes to confirm the action The templates will be deleted along with the links on the Content Page Otherwise you can click No to abort the action 4 2 2 Select deselect all templates
21. L i Figure 119 86 Tool Box Functions and Features 2 Click on the Up or Down arrow as shown in Figure 120 In this example we click on the down pon soe Oe 3 The element moves down according to the selection as shown in Figure 121 Financial statements highlights Statement of financial position Oi january 2012 e eurent ases Total assets Total eurent lables Total non current liabilities Tieni ities Share cil 7 13 2 Reorder the categories 1 Select the Category grayed out cells for example Liabilities as shown in Figure 122 87 Tool Box Functions and Features Financial T T E Ei D z mies Bigs m accumulates peli ise a Figure 122 Click on the Up or Down arrow as shown in Figure 123 In this example we click on the up arrow The entire category of Liabilities along with the elements moves up as shown in Figure 124 Reorder Figure 123 88 Tool Box Functions and Features B Financial statements highlights statement of financial postion Figure 124 7 14 Custom Date Options Preparers can add or delete columns with custom dates using the Tool Box Please refer to section 4 4 to see more details 7 15 Company column This function allows you to add or delete company columns Please refer to section 4 3 to see more details 7 16 Hide show untagged rows
22. Open Button to open an existing set of XBRL financial statements 2ip format Figure 15 Browse XBRL Install file to Preparation edit load tool prior period data Rectify errors Validate and Edit your if any Generate information XBRL files Get Started Taxonomy loaded amp templates generated automatically 7 3 Customise your templates if required Taxonomy loaded amp templates generated automatically Data from XBRL file gets populated into the templates Q The template files created from the tool can be saved as a MS Excel file and you can open it again to continue working on the templates i Get Started 2 3 Create a new set of XBRL financial statements Choose Create if you want to prepare a new set of XBRL financial statements You will need to fill in the scooping questions Information filled in the scoping questions will determine the templates to be generated inside the preparation tool Full set of financial statements or financial statement highlights Accounting standards e g SFRS and SFRS for SE Options available inside the accounting standards e g income statement by function or nature statement of financial position by current non current or liquidity Other criteria such as type of currency level of rounding consolidated or company level accounts 1 Click on Create on the Introduction Page Th
23. The prior year dates entered in the scoping questions must be equal to the current year dates in the 5 6 Manual entry Similar to MS Excel you may select the cell and enter data using the keyboard You may also refer to the following table for some useful shortcut keys HET Cut Print Find replace texts on templates or source document Undo Copy and paste data from source document to text editor using drag and drop without pressing the Ctrl key may cause data to be cut removed from the source document Allow for selection of table rows in the source document at a slower pace To delete the company labels and numerical values in the selected cells of the template 66 Validate and Save XBRL Financial Statements 6 Validate and Save XBRL Financial Statements 6 1 Validate Before submission to ACRA the XBRL financial statements need to be validated against a set of business rules The detailed list of the validation rules can be found in the Appendix B of Preparers Gulde Please note that the business rules maintained by ACRA can only provide a limited extent of accuracy For example the rules are unable to determine whether the level of rounding used within the financial statements is correct or not As a preparer you will need to perform proper review of your XBRL financial statements to ensure accurate and complete information is provided Validation can be done offline using the BizFin preparation tool A vali
24. ag and drop 2 Select consecutive rows in the source document 3 Drag the rows onto the template and drop on the element row The company labels and the values will aggregate and get populated in the relevant cells A footnote will be created for the cells where value has been aggregated 5 4 1 3 Aggregate Overwrite values for drag and drop 1 Perform drag and drop on rows where data is already present 2 A window is displayed with two options as shown in Figure 85 Doce Peper Tot Peeve sete tm appropriato amg p opion Ad Clik Attn naw values vi existing vstues Overwrite Chek overwrite orale the values wih ented new p Ca eil Figure 85 3 Click Add to aggregate new values with existing values A footnote will be created as shown in Figure 86 inakata ua D ei oak en a teat CI CENEREZEEEN tit gta Figure 86 4 Or click Overwrite to replace the existing values with new values 64 Get Templates Filled Users need to di fotntes to dictse at the porgotd values comprised of For example Cash and bank balance 1000 Cash 300 Bank 700 Users can olsa create footnote manual using the Tol Box Please refer to section 12 for adding 5 4 2 Drag and drop by cell 1 Selecta single cell from the tables in the source document 2 Drag and drop on a cell in the templates Ifyou drag and drop a cel from a table on the source documen
25. amount submitted for Tatal assets as of 31 Dec 2013 may be incorrect Similarly Revenue fromto 20130101 20131231 means that the amount submitted for Revenue for the period 1 Jan 2013 to 31 Dec 2013 may be incorrect Section This shows the template name where the element belongs to Error ID This is the unique Error ID for the error shown If you have issues with validation you can use this Error ID in your communication with ACRA Type of Error This shows whether the error is Genuine Error or Possible Errar 69 Validate and Save XBRL Financial Statements 6 2 Save XBRL financial statements 6 2 1 Save AGM Review copy Using the preparation tool you can generate human readable format from the XBRL financial statements This human readable copy can be saved into MS Word format The preparation tool can generate two types of human readable format AGM Copy The AGM copy allows the preparers to generate a set of AGM financial statements based on the content submitted in the element Disclosure of Complete Set of Financial Statements This will be considered as the full set of financial statements required to be submitted to ACRA as part of the filing requirements Review Copy The Review Copy is designed to reflect the content submitted within Disclosure of Complete Set of Financial Statements text block as well as the detailed information elements This would allow preparers to review the com
26. any name or the mapping rule category one to one many to one i Click Stop sharing button e Export to Excel Click this button to export rules repository into Excel spreadsheet 7 19 2 Import This function allows you to import rules repository in XML file created by other preparers 1 Click import Rules Repository on the Tool Box as shown in Figure 123 BN Figure 133 2 Select relevant xm file for Rules Repository and click Open 3 Screen will be displayed as shown in Figure 134 A Bios Preparation Tool T Q n pri en MM Clek Add toagyegote now company rula mester with company rue moster verte Chek overnite to replace the company le mastar with steed ney company le masier Figure 134 a Click Add Imported rules are added to the existing Rules Repository b Click Overwrite to replace existing mapping rules with the new rules in the imported Rules Repository 7 19 3 Export This function allows you to export Rules Repository into an XML file The file can be shared with others to help their preparation 1 Click Export Rules Repository on the Tool Box as shown in Figure 135 93 Tool Box Functions and Features Rules Repository BN Figure 135 2 Select location folder and save the Rule Repository in XML file 7 20 Auto Save By default the preparation tool automatically saves the templates every 3 minutes This function al
27. atically save Excel templates Freeze panes Freeze or unfreeze a portion of the template 7 1 Toolbox The toolbox allows you to navigate back and forth the different windows which are opened in the right pane The purpose of this icon is to allow navigation and open the tool box 7 2 Mapping Assistant Currently there are certain types of mapping that can be performed 7 Tool Box Functions and Features 1 One item within financial statements can be mapped to a single element in a one to one relationship For example Fixed assets within financial statements can be mapped to Property Plant and Equipment concept within the taxonomy 2 Many items within financial statements can be aggregated together to be mapped to a single element because they are sub categories of the element For example Trade receivables and Other receivables within financial statements can be aggregated to be mapped to Trade and other receivables within the taxonomy The mapping assistant is a function for you to assist you in these two types of mapping After clicking on Mapping Assistant you will see the screen as shown in Figure 97 3 ob ngpee wna tne eet 2116060 tment enon ein pee laments within template Fano ave eomabi curent fred rng profes Dowopnentpoporia Related child elements a sj Fed and other degens Figure 97 How to use the Mapping
28. consistent with the template which you are performing the Auto Tag drag and drop by row Blank rows and merged cells Le data spanning across multiple columns or rows may cause issues There may be changes required to the formatting of tables inside the source document to optimise the results from Auto Tag and drag and drop by row functions The preparation tool is unable to recognise tables created using tabs in Word format Preparers may consider pasting these tables into an excel worksheet This MS Excel worksheet will then function as the source document for Auto Tag drag and drop by row Any embedded object within the imported source document wil be treated as an image by the preparation tool Hence Auto Tag drag and drop will not be possible As an alternative you may paste the embedded table into an Excel worksheet This Excel worksheet wil then function as a Source document for Auto Tag drag and drop You can directly use the menu functions in the Source document window to make edits to the source document and save Functions include the ability to insert page breaks page orientation view hhorizontal vertcal rulers and insert delete table rows and columns 6 Get Templates Filled 5 3 3 Overwrite values for Auto Tag When you perform Auto Tag on templates which already contain some financial data the preparation tool may find that data in some cells will be overwritten by the Auto Tag process
29. cors Sear apo avatea Add Note Tet Hock here Figure 75 3 Type or copy and paste text block in to the text editor 54 Get Templates Filled 4 Save text in the text editor Text block is added The menu ribbon in the text editor can be used to format the text inside Ysera rr mp nti peneste in et to ran it Da a M ciere 55 Get Templates 5 3 Auto Tag The Auto Tag function helps to populate data from a source document onto the templates using a set of accounting term synonyms within Appendix A of the Preparers Guide The source documents can be the AGM financial statements and other documents where data can be populated automatically For example the amount of fixed assets indicated within your financial statements may be populated to the element Property plant and equipment within the template because fixed assets are defined as a synonym for Property plant and equipment within ACRA s list of synonyms On the source document all the line items that remain untagged where no Auto Tag is found will be highlighted cell wise for you to manually enter in the templates or drag and drop The tool will highlight the tagged data in pale green and untagged data in orange on the source document 5 3 1 Basic Auto Tag 1 Import the source document 2 Select the table rows an the source document as shown in Figure 76 x bites fasten Figure 76 3 Click Aut
30. d Note taxt black Footnotes Reorder Custom Date Options Company X o w 40 5 O mjm FHS a OOO O ee Untagged Row Decimal Rules Repository Autosave Freeze Pane EH E Figure 72 4 B 3 Awindow opens up for users to choose a file The supported file formats are MS Word and MS Excel formats with extensions of doc docx xls and xlsx 4 Select relevant file The selected file is opened up in a Source document as shown in Figure 73 52 Get Templates Filled File EH Tick Check box to enable selection row wise Note By default the selection would be cell wise Xe toma Jale Legend ABC Limited Registration Number 1990500007 Annual Report Year ended 31 December 2009 I n Tick Check box if your selected Statement has a Note number column Ez E EE Ead Figure 73 53 Get Templates 5 2 Copy and paste full set of financial statements Users are required to fill in the text block present in the full set of financial statements The text block should contain the entire copy of the AGM financial statement of the company 1 Goto Full set of financial statements and double click on the text block field in Figure 74 sj iis comptes ol te alvei eto report statement by de
31. d Option ELE Rand on 20 m 3 Theword Restated will be added to the selected column in the layout 7 17 2 Delete Restated 1 Selectcolumn where the word Restated has been applied 2 Click Delete Restated on the Tool Box as shown in Figure 129 The word Restated will be deleted from the selected layout in the template Restated option ego Figure 129 7 18 Increase decrease decimals 1 Select a cell where decimal places need to be increased decreased 2 Click on Increase decrease icon in the Tool Box as shown in Figure 130 Decimal Figure 130 3 The decimal places in the cell will increase decrease as required 7 19 Rules Repository Rule repository saves all the mapping rules between company labels and taxonomy items The mapping rules are used by Auto Tag function There are two types of mapping rules One to one mapping rules These are rules where one company label is mapped to one taxonomy item for example company label Stock is mapped to Inventories in taxonomy Many to one mapping rules These are rules where multiple company labels are mapped to one taxonomy item In this case the multiple line items in the AGM financial statements will be aggregated to the one taxonomy item in the template and a footnote will be created by the preparation tool to show what the aggregated item comprises For example company labels stock of finished goods and stock
32. dation against the set of rules within BizFin preparation tool will result in two categories of error genuine errors or possible errors Genuine errors These are errors highlighted that you MUST rectify before filing In cases where the set of financial statements you have prepared is an exception and contains no error you can write in to ACRA to apply for exemption from specific XBRL fling requirements Possible errors These are warnings highlighted where the XBRL data may contain error If your XBRL data contains error please rectify the error If the XBRL data is correct ie no error you may ignore these warnings without any changes required After uploading the XBRL file onto BizFin portal please click on the provided checkbox s on BizFin portal to confirm that the XBRL data is correct 67 1 Validate and Save XBRL Financial Statements To validate XBRL financial statements click Validate in the lower panel of the Tool Box as shown B Em Bh Company labsls field Note Number field Note text black Footnotes Reorder Custom Date Options Company al 6 gue Omm wm O OO 7O mm Untagged Row Decimal Rulos Repository Autosave Fraeze Pane 4 eS ETE za End Figure 89 68 Validate and Save XBRL Financial Statements 2 Error messages are shown in red texts in t
33. dows 7 Windows 8 Note For instructions on how to check the version of your operating system please refer to http J windows microsoft com en US windows whicl operating system Microsoft net Framework Framework 3 5 SP1 or later Installed Microsoft Office MS Office 2003 MS Office 2007 MS Office 2010 MS Office 2013 Note For instructions on how to check the version of Microsoft Office you are using please refer to http office microsoft com en 001 excel help what version of office am i using HA101873769 aspx Installation 1 3 Download the installer You can dick on the Registration Form on the webpage accessible through ACRA website at www acra gov sa to fill in your email address and other particulars Make sure your email address is entered correctly The download link will be sent to the email address provided by you There are two types of installers available based on the version of Microsoft Office suite installed on your computer Users with Microsoft Office 2003 Users with Microsoft Office 2007 2010 and 2013 Please select the version of the installer to download based on the version of MS Office installed on your computer To check the version of Microsoft Office installed on your computer open a Microsoft Office suite application like Microsoft Excel as shown in Figure 1 Open the Help menu it is available in the Microsoft Office menu bar di
34. e multiple items willbe aggregated and assigned to the clement on which they are dropped A footnote will be automatically created to show the aggregated value and its components Please refer to section 5 4 1 2 for more details 7 12 2 View edit footnote 1 Select number cell in which footnote has been assigned 2 Click Create View t ootnotes on the Tool Box as showr Figure 114 3 Footnote will show in the text editor You can also view and edit the footnotes in the Preview pane Please refer to section 7 4 for more details 85 Tool Box Functions and Features 7 12 3 Delete selected footnote 1 Select number celis in which footnote has been assigned as shown in Figure 114 Raises E 1 f 3 amt Omerrecenaties 000 d memi E Figure 117 2 Click Delete Selected Footnotes on the Tool Box as shown in Figure 118 EE Figure 118 3 A message will show for you to confirm the deletion Click Yes to delete or No to abort 7 13 Reorder This function allows you to reorder the line items in the tool templates so that it can be arranged in the same order as the source document 7 13 1 Reorder elements within the same category 1 Select element s for example total current assets to reorder it on the template as shown in Figure 119 E eom BELASDO DAADA tt NDUN E D c E 24 oa aber D z D EL UU IHIIITITITIHHNHEHHEREIRITHEENEITESEENHTFTTPTFTTITERE io ceps i
35. e Scoping Question Template will appear as shown in Figure 20 Upper Panel Figure 20 To know more about what information to fil in the scoping question click on the icon appearing on the ef of the questions For example you wil find ilustrations on by funcion by nature for income statement ond by curent non current for the statement of financial positon 13 Get Started 2 Filldata for all the Scoping Questions in the upper panel 3 Click Next Question in the lower panel will load as shown in Fi Figure 21 4 Fillallinformation in the lower Panel and click on Proceed Based on the details provided in the Scoping Question relevant taxonomy is auto selected and templates are generated User is taken to the Content Page as shown in Figure 22 Figure 22 14 Get Started 2 4 Open an existing XBRL financial statements Choose Open if you want to open a previously saved XBRL file either to edit data or load prior year data Click Open on the Introduction page The file selection screen will open with the radio buttons for Edit Data and Load prior year data as shown in Figure 23 Open XBRL Financial Statements Choose XBRL zip or Instance fle 9 Edi Data Load Prior Period Data Mall Figure 23 A Edit data Select Edit Data if you want to open a previously saved XBRL financial statement The preparation tool will populate bo
36. e the Save As window as shown in Figure 144 Sst AB aie Figure 144 6 Type the name of the file and Save the converted file on your machine Once you save the file a message will be shown as per Figure 145 MS Word ile has been saved successfully You may use the MS Word file generated as source document in BiFirs Preparation Tool Figure 145 98
37. ed in green above Preparers will be able to add remove edit or reorder the types of property plant and equipment by clicking on Edit Classes of property plant and equipment 3 4 Switch view between Minimum requirement list and Full taxonomy list Only elements within the minimum requirement list are required to be submitted by companies if the information is available in the AGM financial statements The minimum requirement list has about 350 unique elements while the full ACRA Taxonomy has about 1800 unique elements By default the ment list view which only contains elements in the preparation tool shows the minimum req minimum requirement list that are required for submission if they are available in the AGM financial statements On the other hand the full taxonomy view shows all the elements in the taxonomy available for the template Users can switch between the view of Minimum requirement list and the view of Full taxonomy list in the following two ways 3 4 1 Switch view by using the template link 1 To switch from minimum requirement list to full view for Individual templates click on the link Minimum requirement list Switch to Full taxonomy list as highlighted in Figure 35 paseo a teceivables current i i rane a aes sr ue throu poor Figure 35 27 Template Interface and Navigation 2 To switch from full taxonomy view to minimum requirement view click on the link Full taxonomy list Switch to Minimum
38. ell within date place holder or table layout as shown in Figure 54 Income statement classified by function of expense Uiamuay2s 3i WLlamuary Uil 3i December 2013 December 2012 Revenue prom Gross peat Distribution costs demmetrtve expenses ther expences ther gene esse Share of prof iss of ssi and joint ventures accounted fo using equity method T Figure 54 2 Click Add Custom date on the Tool Box as shown in Figure 55 G70 Figure 5S 3 Awindow will appear as shown in Figure 56 a Customise the templates A BisFinc Preparation Too Custom Start Date il Custom End Date oman Selected Layout All Layouts 9 in template Figure s6 Enter Custom Start date and Custom End date Select whether to show in Selected layout or All Layouts in templates a Selected Layout Select to add custom date column in only the table selected in the current template b All Layouts Select to add custom date column to all the tables present in the current template Click on Submit Window will close and column with selected date will appear on the template as highlighted in Figure 54 above the financial year inthe custom dates is not equal to one year then the dates in the placeholders appearing on the templates wil show the full dates instead of anly the year 4 4 2 Edit custom dates Select any cell in the custom date column
39. es and required to file financial statements with ACRA will be required to file a full set of financial statements in XBRL according to a minimum requirement list within the ACRA Taxonomy As part of the ACRA XBRL Revamp ACRA will be making available BizFin preparation tool free of charge to enable companies to prepare a full set of financial statements in accordance with the revised XBRL filing requirements and new ACRA Taxonomy This preparation tool will replace the existing FS Manager upon implementation of the enhanced XBRL system scheduled on 3 March 2014 BizFin preparation tool templates have been designed to reflect the presentation of the financial statements as far as possible in facilitating the preparation of financial statements in XBRL In addition several key features of BizFin preparation tool are provided to address feedback from preparers of XBRL financial statements using FS Manager BizFin preparation tool is an offline tool for preparers to enjoy the convenience of preparing their financial statements without connecting to the internet This is in contrast to existing FS Manager which is an online tool Enhanced text editor within this new tool will be more user friendly and minimises formatting The tool also incorporates a key feature of auto tagging to reduce data entry Upon uploading of a company s financial statements tabled at Annual General Meeting AGM which has been prepared in Word or Excel format
40. he columns A window will display the icons to move up and down the classes as shown in Figure 65 E Casse poraning imam restant Tammara rt aniser pl Figure 65 4 Reorder the classes using the up and the down icons as shown in Figure 66 Figure 66 a7 Customise the templates lick Apply to reorder the columns present in the templates Figure 67 bizzz s amp X12 few after reordering is as shown in Note Property plantand equi Tita cao cand m mee T M Gossearyrganountst i peod baumes comentos o 777 kauen one mougn ines i smi LL Figure 67 4 5 2 Typed dimensional tables In typed dimensions users will need to key in the classes that are applicable for the reporting company as per the source document We use Note Investment in Subsidiaries as an example in Figure 68 4 1 Add delete typed classes 1 Clickon Edit link on the template where typed dimensions are applied Note Investments in subsidiaries as Customise the templates 2 Window will open as shown in Figure 69 Name onary EntrTvco here Figure 69 3 Click Add to add rows and enter appropriate reporting elements 4 Reorderthe rows where you have entered the classes using the Up and Down arrows 5 Click Save to apply changes to the templates
41. he validation window in Figure 90 Figure 90 3 To rectify the errors you can click on elements shown under the Elementts to check and the tool will take you to the particular cell which may contain error s for you to rectify Understand the validation window stone on the top right comer Re Validate Click on Re Validate to activate the validation process again after rectifying the error to ensure that it is indeed rectified Detach or Attach Click Detach if you want to detach the validation window from the template and click Attach if you want to attach the validation window back to the toal template Export to Excel Upon clicking on Export to Excel the tool will prompt you to save the validation results in MS Excel spreadsheet Search This is a function that allows you to search the validation errors highlighted using key words Columns in the validation results table No Serial number for the error Error Messages This provides a description of the error Error messages are displayed in red texts For each error message there are Element s to check Clicking on the element name will take you to the particular cell where you may want to rectify the error In the brackets beside the element name you can see the date or period applicable to the slement For example Total assets osof 20131231 shown under the Element s to check means that the
42. hted in Figure 39 Tick the checkbox to elect typeof view fer each tomolso Shee Tie ETT HIGCCORE FL see rnc temer 13000000 Statement br drei 14000000 ndopendontaudtor report rononert 122100000 Income statement classed by funcion cerae 125100000 statement ot cash Towe using drect method 90020000 Note Corporate and general information 121030000 Note Trede and cther receivables S11SCO00 ats Goverment gari 151230000 Nut Property ert and euer 21240000 Note Provisions ISUEECORE Nte Trace and ether paratis 151290000 Nat Shere captal 22010000 Nota Rovonuo 22020000 Note Ercicyee benefits perse 152050000 Note Selected incere expense Figure 39 4 Select check box for each template and click Apply Changes 5 The templates will switch to Full taxonomy list or minimum requirement list as per the check box selected against each template E Template Interface and Navigation 3 5 Linking primary statements with notes The line items from primary statements will be linked to the detailed note templates in the tool 3 5 1 Linking between primary statements and notes Click Add note detail on Primary statement templates as shown in Figure 40 Templates for relevant primary items will open b 22 When you are in the templates for notes click on the Primary Statement shown in Figure 41 It will take you to the re
43. igure 102 a The pane shows the list of all the templates present in the taxonomy b By default the list of templates falling under minimum requirement are highlighted in grey and are checked N00 tse Samy eytcaracrortra ec EXIBIDO Hots Ca T VO bte Teed t br Tide ond aher recentes peserted ior tfi 10100 lite Franca ate ralio 190000 eje Hera resents TE R105000 tirs Dena rand nate orang te france ese rci WEBER lt rrt Figure 102 Please refer to section 4 2 to see more details on how to add or delete templates 79 Tool Box Functions and Features 7 6 2 Clear template data 1 Click Clear template data on the Tool Box as shown in Figure 103 Templates Figure 103 2 Allvalues footnotes notes company labels will be deleted from the template 7 7 Save This function is for you to save XBRL financial statements into human readable format or save it into a Zip file on your machine The Zip file will be used for submission to ACRA Please refer to section 6 2 to see more details 7 8 Import prior year figures This function allows you to import prior year figures on the templates in the preparation tool Please refer to section 5 5 to see more details 7 9 Company label fields 7 9 1 Show 1 Click Show Company label column on tool box as shown in Figure 104 Company labels field imo ow Figure 104 2 Company label colum
44. l 3 Click Apply changes Templates will be updated based on selection done in Figure 49 4 3 Add delete company columns For some of the templates e g Income statement only Group columns are present in the templates for consolidated accounts In order to report for company level users can manually add company columns inthe templates This section covers how this can be done 4 3 1 Add company columns Select any cell in the layouts as indicated below in Figure 50 using Income Statement by function of expense as an example E Customise the templates ified by function of Figure 50 1 Click Add Company on Too Box as shown in Figure 51 company 8o Figure 51 2 Company column will be added along with the Group in the selected layout in the template as shown in Figure 52 i N pra E Figure 52 4 3 2 Delete company columns 1 Select any place within the table layout 2 Click Delete Company on Too Box as shown in Figure 53 oo Figure 53 3 A message will pop up to confirm the action 4 Click Yes Company domain will be deleted from the selected layout in the template 40 Customise the templates 4 4 Add delete columns with custom dates You can use this function to add or delete additional reporting columns for example for the third year of Statement of Financial Position for group level 4 4 1 Add columns with custom date 1 Select a c
45. lements where detailed notes have been added 25 Template Interface and Navigation 4 Group company column The templates have reporting columns for both the Group and Company level The number of columns will depend upon the answer provided while filling scoping question of Type of Financial statements If you have selected Company level statements then only the columns for company level will appear However if you select Consolidated financial statements then the templates will have columns for both group and company level e Financial Period The current financial year and prior financial year columns will be presented so as to allow users to report figures for both current year and prior year The year appears according to the dates entered in the scoping questions f Currency and level of rounding Presentation currency and the level of rounding are displayed on the templates below financial period 3 3 2 Template of disclosure notes This section uses the Property plant and equipment note as an example to explain the different igure 34 shows what the disclosure note template looks elements of the template of disclosure notes like on the preparation tool east ap 26 Template Interface and Navigation In some of the notes templates for example Note Property plant and Equipment you will find taxonomy elements on one side and predefined types of property plant and equipment on the other as highlight
46. levant primary statement bzZ8 amp 2 32 Customise the templates 4 Customise the templates The templates are by default generated based on the minimum requirement list according to the taxonomy chosen Minimum requirement list is information that companies must submit as long as the Information is available inside the AGM financial statements You may want to look though the templates generated and understand the in the context of the financial statements you are preparing including whether the templates need to be filled in You can customise the templates if required to be similar to the AGM financial statement This section shows how you can customise the templates to suit the AGM financial statements of your company Edit answers to the Scoping Questions Add Delete templates Add Delete company columns Add Delete columns with custom dates Customise table columns in the disclosure notes 4 1 Edit answers to Scoping Questions If you find that the templates generated are not similar to your financial statements you may want to check the answers provided to scoping questions in the Filing Information template Click on Edit if you would like to make changes ta the answers 1 Go to Filing information template as shown in Figure 42 bizZ sx a aril satenemsnaptans Sweet oo Typa ot aenor runc ede Mp0 apmetne sneme SRS n Figure a2 33 Customise the templates
47. lows you to disable the Auto Save function and change the time Interval 1 Select unselect the check box in Figure 136 to enable disable Auto Save Auto Savo Sottings Save Workbook Evey B E minutes Figure 136 2 Set the time interval in minutes to Auto Save the templates 3 Click Save to save your changes 7 21 Freeze Pane This function allows you to freeze a portion of the templates and to scroll the rest of the templates You can also use this function to unfreeze panes in the templates 1 Select a section in the template as shown in Figure 137 94 Tool Box Functions and Features in Lamas Figure 137 lick on Freeze Pane as shown in Figure 138 Freeze Pane Figure 138 3 Freeze Pane will apply on the templates 4 Unfreeze Pane as shown in Figure 139 and you can Freeze Pane HE E Figure 139 unfreeze pane 95 BizFinx Embedded Excel Conversion Utility 8 BizFinx Embedded Excel Conversion Utility BiaFin Embedded Excel Conversion Utility helps in the conversion of embedded MS Excel objects in MS Word document into MS Word tabular format for use as source document in BizFin Preparation Tool As part of the conversion process Track Changes in the document are accepted and blank columns may be removed from tables without merged cells izFin Embedded Excel Conversion Ut 1 Oninstalling the BizFin preparation tool
48. n Decimal m 4 m FS ee O 00 0a 2 mim Fules Repository Autosave Freeza Pare 20 Template Interface and Navigation 3 1 3 Help There are help available throughout for elements in the BizFin preparation tool The help menu shows you different labels synonyms properties references and guidance notes for each element in the taxonomy Different kinds of help available in the BizFin preparation tool are detailed below 1 Select the element of which you want to check Help information e from the Statement of Financial Position in Figure 30 i cash and bank balances 48 Trade and other receivables i i i 22187857 Finance lease receivables curent i Financial assets ai far value Trade and ether B through profitar loss curent retewables 1 IPrepaymenis 15 083 583 Derivative financial aese curent d Financia assets avaiable dor Financial assets 1 sale current Figure 30 ES Template Interface and Navigation Click Help the panel will be display Help as shown in Figure 31 Guidance Notes is not available for Cash and bank balances Click here to see the test quidance notes Cash and cash equivalents 2 Template Interface and Navigation The different sections of the help pane are 1 Header Shows the element name in the taxonomy against which the help is being shown The figure above shows Hel
49. n 3 Click Next to proceed The BizFIn preparation tool prompts you to confirm as shown in Figure 4 Confirm Installation hentia 1o tali Fine Preparation Tol on your compa Figure 4 4 Click Next to begin installation The installation process starts Once installation is complete the Installation complete window is displayed as shown in Figure 5 TE ere Pega s Installation Complete src Proportion Tcl has Ci ne oen Installation 5 Click Close A short cut to the BizFin preparation tool application is created on your desktop as displayed in Figure 6 1 6 Installing updated version of the tool Manual uninstall before installing a newer version of Bizfin preparation tool is not required Downloading of newer version of the tool will uninstall the older version and install the newer version automatically 1 Download the updated version of the BizFin preparation tool 2 Double click to open and run the setup file downloaded You will see the progress window as displayed in Figure 7 followed by a prompt message as displayed in Figure 8 ze Bhce Prapatan Ton alg Installation oe An older version of the Buina Preparation Tool is esd present on Jeur machine Da you wane to update I l Figure 3 Click Ves to update a prompt message will be displayed as per Figure 9 Urinating preparation Sla pecho Do you
50. n will be displayed on the template as shown in Figure 105 20 Tool Box Functions and Features Figure 105 7 9 2 Hide 1 Click Hide Company label column on tool box as shown in Figure 108 Company label field LEER Figure 106 label fields ig Data entered in the Company label fields will NOT be lost if user toggles between hide and show company aL Tool Box Functions and Features 7 10 Note number field 7 10 1 Show 1 Click Show Notes number field on the Tool Box as shown in Figure 108 Note Number field Tu Li Figure 108 2 The Note column will be displayed on the template as shown in Figure 109 biz 8 amp 2 rae pr a an i Figure 109 7 10 2 Hide 1 Click Hide Notes column on the Tool Box as shown in Figure 110 Note Number field Figure 110 2 The Note column will hide from the template Data entered in the Note number fields will NOT be lost if users toggle between hidden and shown note number fields Tool Box Functions and Features 7 11 Note text block 7 11 1 View ei 1 Select text block field as shown igure 111 a a bizzzis X 2 ils oi comei saa encre thar sne complete setot i esting seit ts tet loc ot ol final statements should manse ot tre tolowane Figure 111 2 Click View Edit notes as show Note text bl
51. o Tag on the source document window 4 The selected template will be filled with the values for which matching labels have been found All the untagged elements on the source document will be highlighted as shown in Figure 77 56 Get Templates Filled PEE aa AE T 57 Get Templates Filled The zoomed in portions of the above screenshot are shown bel The totals and sub totals are not auto tagged as __ they are calculated in the template Figure 78 en Trade and other recenabies rade and other T econbles curent i aspe sasn I RR sl curent sce Rara morurtent assets ordisposal ARNOT tas and subtotals are auto calculated inthe Finance lease receivables non template However the company labels for totals and sub totals are populated on the template Wages plastand equipment me etna u LI lDmemmesemssan J x Total assets On the source document ine tems that are auto tagged are highlighted in tight green line items that are not auto tagged are highlighted in orange line items that are not processed by auto tag function will not be highlighted 58 Get Templates 5 3 2 Selective Auto Tag The steps to perform Selective Auto Tag are very similar with the Basic Auto Tag The difference is that you can select particular sections of the source document and the tool template and Auto Tag will only
52. ock Figure 112 3 Text editor will open up displaying the text saved in the text block field Preview g To view the notes in Preview panel select text block field where notes have been added and click on 7 11 2 Delete text block 1 Select text block fields in which notes have been added 2 Click Delete notes on the Tool Box as shown in Figure 113 83 Tool Box Functions and Features Note text block Figure 113 3 A message box will appear confirming the action 4 Click Yes to delete the note or No to abort the action 7 12 Footnotes Footnotes are created to disclose additional information about a line item Use this function you can manually create view or edit footnotes You can also delete foatnotes using this function 7 12 1 Create 1 Select cell in which numeric value has been entered 2 Click Create View Edit Footnotes on the Tool Box as shown in Figure 114 Footnotes 2 Figure 114 3 Atexteditor will show for you to create view edit footnote as shown in Figure 115 Figure 15 4 Type the footnote Save and close the text editor 5 Footnote will be assigned to the selected cell as shown in Figure 116 E Tool Box Functions and Features ie s fee e me E Figure 116 Preparer can also drag and drop multiple rows from the source document to the tool templates Thes
53. or year figures 7 9 Company label fields 7 9 1 Show 7 9 2 Hide 7 10 Note number field 7 10 1 Show 7 10 2 Hide 7 11 Note text block 7 11 1 View edit 7 112 Delete text block 7 12 Footnotes 7 12 1 Create 7 12 2 View edit footnote 7 123 Delete selected footnote 7 13 Reorder 7 13 1 Reorder elements within the same category 7 13 2 Reorder the categories 7 14 Custom Date Options 7 15 Company column 7 16 Hide show untagged rows 7 16 1 Hide All n 7 74 n 76 n 78 79 79 20 20 20 20 20 at 82 m 82 83 83 83 sa sa as 36 36 36 87 39 39 39 39 7 16 2 Hide Selected 7 16 3 Un Hide 7 17 Restated Option 7 17 1 Set as Restated 7 17 2 Delete Restated 7 18 Increase decrease decimals 7 19 Rules Repository 7 19 1 View edit 7 19 2 Import 7 193 Export 7 20 Auto Save 7 21 Freeze Pane 8 BizFinx Embedded Excel Conversion Utility 90 9o 9o 9o ES ES ES ES 93 ss 94 94 96 Installation 1 Installation 1 1 Introduction to the preparation tool The Accounting and Corporate Regulatory Authority ACRA has released the BizFin preparation tool to the public BizFin preparation tool may be used by companies to prepare XBRL financial statements in accordance with the revised XBRL filing requirements and new ACRA Taxonomy With the revised filing requirements all Singapore incorporated companies unless exempted which are either unlimited or limited by shar
54. p information for Cash and bank balances 2 Element Labels a Element Name It Is a human readable name of a concept defined in the taxonomy and is present in the label linkbase b Standard Label The default label for an element is referred to as the standard label 3 Guidance Notes Guidance Notes provides you more information on how to map financial figures from the AGM financial statements to ACRA taxonomy 4 Element Synonyms A taxonomy item may be called by different names by companies The list of synonyms are the common naming conventions for a given taxonomy item For example Cash and bank balances may also be called cash and cash equivalents or cash 5 Element Properties Shows the characteristics and the XBRL property of an element 6 Element References shows the references to authoritative statements in published business financial and accounting literature or other useful guidance from where the element has been taken from Reference Parts Use Name Name of authoritative literature eg SFRS Number Number ofthe standard or interpretation Paragraph Paragraph in the standard Subparagraph Subparagraph of a paragraph Tause Subcomponent ofa sub paragraph Chapter Chapter in a Statutory Act Section Section in a Statutory Act Effective Date Effective date of the legislation Expiry Date Expiry date ofthe legislation To ew Heip for other ements double ciek the elemen
55. performed on these selected sections For example you may want to use the Auto tag function to help populate data from your Current Assets section of your financial statements to the Current assets of the template Selective Auto Tag is expected to increase the accuracy of auto tagging lick Source below the Tool Box as shown in Figure 80 A window opens up for the user to choose file oT Figure 80 2 Select relevant file to browse The selected file is opened up in a Source document window alongside the template as shown in Figure 81 biz 8 1M E Get Templates 3 Select taxonomy labels in the template as shown in Figure 82 Figure 82 4 Select an entire table or a section of the table on the source document for tagging as shown in Figure 82 5 Click Auto Tag on the source document window Only the selected sections of the source document and tool template will be processed for Auto Tagging 60 Get Templates Filled Prepare the source document for Auto Tag and drag and drop The Auto Tag and drag and drop by row functions require the use of properly formatted tabular data Le using Excel Word table Things to avoid include having blank columns within tables displaying the Company level columns before the Group level columns displaying the prior year columns before the current year columns The number af columns within the Source document should be
56. plates are marked in rey 21100000 Statement of financial postion presented using curent and 71122100000 heame stenertdassfedbruncton of spense 5123100000 temer af comprehensive income OCI congeners pres 720100000 Satemert af changer im saut v 25100000 Statement of cash flows using drect method SNe 0lfna00nd Nite Corporate ard gener aration 5130030000 ice Sunmar of sgriicart accounting poles 21010000 Neto Cech and er barons 31030000 Nee Trade and oher sosvaties 5151640000 Nite Francia assets avatbleorsde 731050000 ea Hl tostut imeemecte C GItS0DDG lice Denvametrancal rstumenis CIEICO0DG Nee Financ lense cosas 5131020000 Nita vertere Sis1e30000 Nee Constuten corrects 521100000 lico Devlopmart prepaton IC1I 31110000 Note Deferred tax assets and liabilities 1190000 Nete Goverment gerts 31140000 Nete investments in subsidiaries C GHIBODDQ lice n assocates H EZPEZIEZE EZ EN Figure 38 30 Template Interface and Navigation 3 Click Switch View as highlighted in the red box in Figure 38 The screen will be displayed as shown in Figure 39 The screen shows the list of templates generated in the tool along with the check box to select for minimum requirement list or full taxonomy list If you want to view a particular template in full taxonomy list then select the check box under the column for full taxonomy list as highlig
57. plete set of information submitted within the XBRL file 1 Click AGM Review copy on the Tool Box as shown in Figure 91 ES BEBE Figure 91 2 Save File as Word document as shown in You can generate the human readable output at any point of time after having answered the scoping questions Draft copy Uncheck the selection for Draft copy if you want to remove the wording of Drof on the human readable output Footnotes are shown on the human readable output at the bottom of the page for the corresponding line 3 Figure 92 7 Validate and Save XBRL Financial Statements TEST COMPANY Registration Number 1999123450 FINANCIAL STATEMENTS Figure 92 You can generate the human readable output at any point of time after having answered the scoping questions Draft copy Uncheck the election for Draft copy if you want to remove the wording of Draft on the human readable output Footnotes are shown on the human readable output at the bottom of the page for the corresponding line 6 2 2 Save XBRL financial statements Companies are required to upload XBRL financial statements to be filed as part of the Annual Return You can follow the following steps to save the XBRL financial statements in a Zip file 1 Click Save XBRL on the Tool Box as shown in Figure 93 Figure 93 2 If there are fundamental errors which contravene the XBRL specifications found in
58. rectly or under the File menu item It will give information about which version of Microsoft Office is running on the system Figure Installation 1 4 Things to note before installation 1 DotNetFramework required The BizFin preparation tool needs the Microsoft net Framework version 3 5 Service Pack 1 to function If this is not installed on your computer the Preparation Tool installer will quit and direct you to download this software Below is the link to download and install the Microsoft net Framework 3 5 Service Pack 1 http www microsoft com en us download details aspx id 25150 2 Supported versions of Microsoft Office Please ensure that a supported version of Microsoft Office is installed on the system The following are the supported editions for each version of Microsoft Office MS Office 2003 Professional MS Office 2007 Standard Small Business Professional Professional Plus Ultimate Enterprise MS Office 2010 Home and Business Standard Professional Professional Plus MS Office 2013 Home and Business Standard Professional Professional Plus 3 Administrator rights You will need to have Administrator rights on your computer to install the BiaFin preparation tool If you are using a computer provided by your company which does not allow you to install software on it please consult the technical support division in your organisation to help
59. requirement list as highlighted in Figure 36 H E A sci satire es Add Note ee tci len tt i eso e a E in full taxonomy view all the elements that belong to minimum requirement list will be highlighted in green as shown in Figure 36 When you switch view from Fall taxonomy ist to minimum requirement ist only data entered for the minimum requirement ist on the full taxonomy view will be retained and the rest wil be lost The too wil prompt you a warning message for possil loss of data when you switch from Full taxonomy view to Minimum requirement view 28 Template Interface and Navigation 3 4 2 Switch View function Using the switch view feature of the view template pane in the Tool Box can convert all templates from minimum requirement list to full taxonomy list and vice versa 1 Goto Tool box and click on View template as shown in Figure 37 ojo Mi BOX Templates B BE Emm Company labels field Note Number field CO PEPE Note text block Footnotes Reorder custom Date options o Company Untagged Row Decimal EP mm a Rules Repository Autosave TS EET 1 a 1 OO ie Freeze Pane E E Figure 37 m 29 Template Interface and Navigation 2 The pane for view templates will appear as shown in Figure 38 Minimum requirement list tem
60. roperty plant and equipment as shown in Figure 61 4 1 Add edit delete explicit dimensions 1 Click Edit ink on the templates where dimensions have been applied Figure 61 2 Window open to display all the classes for property plant and equipment as shown in Figure E Customise the templates T cemsenmnrs ennemis oe Figure 62 Select Deselect check box for classes that need to be added deleted deleted from the template g To reorder the domain members click on Reorder after selecting check box for addition Reorder using Up and Down buttons and then cick Apply Reordering wil help you to structure your templates as per your source document which will help fil the templates using the feature of Auto Tag and drag and drop Click Apply Selected classes will be added onto the template and deselected ones would be 45 Customise the templates 4 5 1 2 Reorder the classes 1 View of the template prior to reordering is shown in Figure 63 ross anying amount at Figure 63 2 Click on Edit classes of property plant and machinery A window will appear with all the classes for the columns as shown in Figure 64 C conse poring meum euran tat elalgiale I ial E m H E m kl Figure 64 46 Customise the templates 3 Select the classes to view in the template and click reorder to view the selected classes for t
61. s where custom dates have been added Click Edit Custom date on the Tool Box as shown in Figure 57 Soa ME GENE ozo Figure 57 A window will appear as shown in Figure 58 Enter dates to be edited and click Subi a Customise the templates Custom End Date bane Selected Layout c All Layouts in template in template SUBMIT Figure 58 4 4 3 Delete columns Only columns with custom dates can be deleted The current and prior year columns cannot be deleted using this function 1 Selectrelevant dates from the date placeholder in the templates 2 Click Delete Custom Date icon on the Tool Box as shown in Figure 59 FUTURA CEEA Figure 59 3 A window will appear to confirm deletion as shown in Figure 60 SS doyou vant te continue Figure 60 4 Click Yes Window will close and column with selected date will be deleted from the layout in the template 43 Customise the templates 4 5 Customise table columns in the disclosure notes Preparers will be able to add edit delete reporting columns using the links available on the preparation tool template These links will appear for all the tables where reporting in columns for different types of classes are available 4 5 1 Explicit dimensional tables Tables for which classes are predefined in the taxonomy are known as explicit dimensions An example will be the disclosure note for P
62. t the cell wil be copied and pasted on the template Ifyou drag and drop from free texts in the source document the texts wil be cut from the source document To perform copy and paste action press and hold Ciri key while drag and drop Drag and drap into a cell already filed with data wil add up the new value with existing value but EN M ne tray et mae a Tool Box Please refer to section 12 for adding footnotes manualy For the primary statements ie the statement of financial postion and income statements it is recommended to enable selection row wise when you perform drag and drop For disclosure notes ou may want to deag and drop by cel when is needed 5 5 Import prior year figures You can import prior year numbers from a previously saved XBRL file The data from the XBRL file will be populated onto the templates in the prior period columns 1 Click Import prior year on the Tool Box as shown in Figure 87 import 5 Figure 87 2 Browse relevant XBRL file to import data A warning message will be displayed as shown in Figure 88 65 Get Templates J not get mapped when appropriate match is not found in the template Figure 88 3 Click Ok to import prior year data The prior year column in the templates will be filled with the data corresponding to the elements against which a match is found Imported XBRL fle otherwise the import process wil falta proceed
63. t name appearing on the eof the g empl you con ikon te comentan ten ck onthe Hep onthe Uer Mena 23 Template Interface and Navigation 3 2 Content Page User is taken to the Content Page once all the templates are generated based on answers to the ig Questions The Content Page contains the list of all applicable templates loaded in the preparation tool By defoult only templates that are part of the minimum requirement list are generated and loaded in the tool Figure 32 More Options Document Action Click More Options to view the right pane as highlighted in Figure 32 User will be able to add and delete templates other than those that are a part of minimum requirement list Please refer to section 4 2 to see how to add and delete templates Filing Information The Filing Information template contains all the responses entered for the scoping questions Disclosures These include the full set of financial statements in text blocks and the statutory reports ie statement by directors directors report and auditors report Disclosure templates loaded in the tool are displayed in the content page Statements The templates for the primary statements are displayed here Notes Notes to the financial statements report the details and additional information of the main reporting statements such as the income statement The list of templates loaded for the Notes are displayed here 24 Template
64. template current period prior period gross carrying amount and accumulated depreciation amortisation and impai ent For such elements you can choose to perform Selective Auto Tag refer to section by selecting the tables by sections Le current vear at gross carrying amount in the source document and the corresponding section in the template before clicking on Auto Tag button This will help the auto tagging process to assign the associated values to elements within the correct sections 5 4 Drag and drop Instead of manually keying in the figures you can drag and drop the financial data on the source document to the template by row or cell 5 4 1 Drag and drop by row The tables in the source document can be selected either by row or by cell By default the selection of the table is by cell Click on the check box provided at the top of the source document window to enable table selection row wise Refer to Fi re 76 in section 5 3 1 54 11 Drag and drop for single row 1 Open Source document and move to a particular section to perform drag and drop 2 Select a row from source document 63 Get Templates 3 Drag the row from the source document and drop on the element row on the template The values along with the Company label will be filed in the relevant columns of the template 54 12 Drag and drop for multiple rows 1 OpenSource document and move to a particular section to perform dr
65. th current year and prior year data in the templates based on the taxonomy of the selected XBRL file You will be able to make changes to the XBRL financial statements and save those changes in a new XBRL file 1 Browse relevant XBRL File and select Edit data 2 Click on Proceed A warning message will be displayed as shown in Figure 24 EM BP02 05 EMN2 Please Note Some data from the XBRL document might Tot qet mapped when approprate match is net found in the template 15 Get Started 3 Taxonomy will be selected based on the taxonomy in the XBRL file browsed and data will be filled in the current and current prior columns in the templates of the Bizfin preparation tool The tool will show the Content Page as shown in Figure 22 4 Theelements which do not get mapped will be displayed in a window Users can export the unmatched elements into an MS Excel Jf some of the mandatory fields in the scoping question section are not answered in the XBRL financial statements a message will prompt you for further actions Click okay to view the Scoping question window 2 Enter all the mandatory fields in the Scoping Question 3 Gick Next to generate the templates B Load prior period data Select Load prior period data if you want to populate prior year data on the templates You will then need to provide mapping for the current year column to complete the XBRL financial statements 1
66. the preparer may use the tool to perform an automatic assignment of financial Information in the financial statements to the respective minimum requirement list elements according to matching rules built in the tool As the tool learns the naming convention of a company for financial statement items over the years the matching rules will be further enhanced The effort by preparers to create a similar set of financial statements in the subsequent years is expected to be reduced due to this auto tagging function with self learning capability This User Guide covers the various functions and features of the preparation tool The chapters are organised in accordance with the steps of how companies usually prepare a set of financial statements in XBRL format 1 2 Minimum system requirements Installation In order to install the BizFin preparation tool your machine will need to meet certain minimum hardware and software requirements as shown in the table below Hardware Requirements Processor 2 0GHz Core 2 Duo 13 15 or i7 RAM 268 Note For instructions on how to check the amount of RAM is installed on your machine please refer to http windows microsoft com en us windows vista find gut how much ram your computer has Hard Disk Space 200 MB for Preparation Tool of free space Monitor Resolution 1280x800 and above Operating System and Software Operating System and Software Windows Vista Win
67. tion error s if any for rectification as shown in Figure 27 17 Some genuine errorsare found Before the tool cen proceed with cperingthe saved fils of previous version please rectify the error and click continue The errorsare displayed below Double click on the element name to navigate to the errors and rectify them Error Message Section Mismatch in value provided forsame fld Bement to check Elance at erd of period 20110630 254811 socie Thousands Total equry asof 20110630 HRSA sof 20110630 sepcurentNerCurert Mismatch in value provided for same field Benertfs to check Total trade ard asof 20110630_Thr FamesMNenber NoteTradesndOtherRece TRES Thoussnde Total tede ard other ecevabes asof 20110630 ThircPariesMember Note TradedndGtherRece 72412 housande Mismatch n value povided tor same fal d Peo ees Tl Figure 27 Get Started Double click on the elements to navigate to the areas containing the error s for rectification Click Continue to proceed on with preparation after rectification of error s The templates and data previously filled are retained g Ensure all errors are rectified properly If nat all errors are rectified properly error window will continue to show even after clicking on Continue On rectifying some errors incorrectly there might be additional errors displayed on

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