According to the document “Regelgevende Technische Standaard (RTS) van het SBR-domein Handelsregister”, Article 4c, organizations that prepare their annual accounts on the basis of so-called “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 (KVK). The Inline XBRL document based on this entry point must be included in a Report Package together with the annual accounts.
SCOPE (SBR Creation for Other GAAP Package) prepares the required Inline XBRL document and combines it with the annual accounts into a Report Package, which can subsequently be filed.
A compiled version of SCOPE can be found in the map 'Program'. The application is signed by the 'Nederlandse Beroepsorganisatie van Accountants'. If specific dll's are needed a complete installation can be found at the releases.
In version SCOPE v.1.0.0.3 the possibility to create and save only the xhtml file with the mandated elements is being added.
Questions can be send to sbr@nba.nl.