SBR Report Packages for ‘Other GAAP’
The NBA (Royal Netherlands Institute of Chartered Accountants) has developed the open-source tool “SCOPE” (SBR Creation for Other GAAP Package) to support companies and accountants in preparing an SBR Report Package for “Other GAAP” annual reports. Although filing the annual report with the Dutch Chamber of Commerce (Kamer van Koophandel) is the responsibility of the company, foreign companies often request support from their accountant throughout the filing process.
Legal basis
Based on Article 4c of the document Regelgevende Technische Standaard (RTS) van het SBR-domein Handelsregister, companies that prepare their annual reports on the basis of “Other GAAP” (as referred to in Article 2:362, paragraph 1, second sentence, of the Dutch Civil Code) are only required to include the mandatory markup as specified in Annex II.
To facilitate this, a dedicated entry point has been made available by the Dutch Chamber of Commerce. The Inline XBRL document submitted via this entry point must be included in a Report Package together with the annual report in (X)HTML format.
SCOPE
SCOPE prepares the required Inline XBRL document and combines it with the annual report into an SBR Report Package, which can subsequently be filed.
The application is signed by the Nederlandse Beroepsorganisatie van Accountants.
Downloads
Open source
The source code of the SCOPE tool is released by the Royal Netherlands Institute of Chartered Accountants under the terms of “Unlicense license”.
The source code, written in VB.NET, is available on GitHub. We encourage software developers to reimplement the tool in other programming languages.