banking supervision: asia-pacific, america and europe perspective data of general identification...
TRANSCRIPT
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Banking Supervision: Asia-Pacific, America and Europe Perspective
Data of General Identification (GCD-like) Taxonomy
“a help for filling”Iñaki Vázquez
June 25th 2009
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Supportive taxonomy that provides elements to identify the
informing unit and the circumstances that define the context in
which the XBRL instance is created.
◦ Version 1.1.5, March 2005.
◦ Version 2.1.1, April 2006.
◦ Version 2.2, June 2007.
◦ Version 2.3, August 2008.
The linkbase of jurisdictional references was provided by the
Mercantile Register for those elements that required it due to their
nature, reinforcing the legal structure in which DGI was
developed.
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Build a Taxonomy for everyone.
Result of the collaboration between public and private Spanish
Institutions: Bank of Spain, Spanish Stock Exchange Market
Commission, Mercantile Register, National Statistical Institute,
Tax Agency, Informa, Software AG, Fujitsu, Soluziona and PwC.
Design a taxonomy for every need.
Its modular structure is based on the aggregation by content, with
an additional basic or extended grouping when required.
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Problems Solutions
Long-run maintenance of codes lists included.
Lack of a predefined legal or formal schema to define dictionary contents, as well as the potential points of view.
Reach and agreement about Dictionary contents.
Distribution of lists, for tracking purposes, among institutions.
Basic and extended modules defined according to detail level desired.
All the dictionary data chosen from a usage point of view.
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Economic ActivityBasic
Economic ActivityExtended
InstanceDocument Data
Third-PartyRelations
Main Data Types Taxonomies
Elementary
Core Taxonomies
General Basic General Extended
Auxiliary Taxonomies
General PurposeTuples
CodeItem Types
Activity Codes Taxonomies
CNAE2009Code List
SICCode List
IAECode List
CNAE93rev1Code List
Codes Lists Taxonomies
Activity CodesList
National CodesList
InternationalCodes List
Nat. Class. Occupations Code
List – CNO94
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Auxiliary Taxonomies
GeneralPurpose Tuples
Code ItemTypes
CODE ITEM TYPES
Internal use module. Contains technical characteristics and restrictions over different elements to make them working together correctly.
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Auxiliary Taxonomies
GeneralPurpose Tuples
Code ItemTypes
Auxiliary Taxonomies
GeneralPurpose Tuples
Code ItemTypes
GENERAL PURPOSE TUPLES
General structures used by the main modules:
◦Entity name
◦ Identifier
◦Contact person
◦Country
◦Status.
◦ …
CODE ITEM TYPES
Internal use module. Contains technical characteristics and restrictions over different elements to make them working together correctly.
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A small module for a wide use.
Just 10 string elements: Entity name, identification code, address, province, municipality, postal code, phone number, e-mail address, contact person, and document description.
For being used under every circumstance.
Elementary
Core Taxonomies
General Basic General Extended
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Entity Information:
◦Legal name.
◦ Identification code.
◦Address.
◦Communication ways.
◦Contact person.
◦…
Elementary
Core Taxonomies
General Basic General Extended
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Includes the General Basic Module.
Legal General Characteristics:
◦ Incorporation and beginning activity dates
◦Stock Exchange information
◦Entity origin
◦Capital subscribed
◦Special Situations
◦…
Elementary
Core Taxonomies
General Basic General Extended
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Economic ActivityBasic
Economic ActivityExtended
Documentdata
Third PartyRelations
Main Data Types Taxonomies
ECONOMIC ACTIVITY BASIC
Main operations and activities description.
Comercial activities:
◦ Imports, Exports.
Currency description.
Employment Data (mean/total):
◦Full time / Part time.
◦Gender.
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Economic ActivityBasic
Economic ActivityExtended
Documentdata
Third PartyRelations
Main Data Types Taxonomies
Economic ActivityBasic
Economic ActivityExtended
Documentdata
Third-PartyRelations
Main Data Types Taxonomies
ECONOMIC ACTIVITY EXTENDED
Same basic information about local units like branch offices, storage centers,…
ECONOMIC ACTIVITY BASIC
Main operations and activities description.
Comercial activities:
◦ Imports, Exports.
Currency description.
Employment Data (mean/total):
◦Full time / Part time.
◦Gender.
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Descriptive elements of the XBRL report:
◦Author
◦ Identification / Document description
◦Date
◦Contact Address
◦Accounting period
◦…
Economic ActivityBasic
Economic ActivityExtended
DocumentData
Third-PartyRelations
Main Data Type Taxonomies
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Ownership structure
Enterprise group information
Corporate Organs
Business combinations
Financial entities related
…
Economic ActivityBasic
Economic ActivityExtended
DocumentData
Third-PartyRelations
Main Data Type Taxonomies
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Codes Lists Taxonomies
Activity CodesList
National CodesList
InternationalCodes List
Nat. Class. Occupations Code
List – CNO94
Codes Lists Taxonomies
Activity CodesList
National CodesList
InternationalCodes List
Nat. Class. Occupations Code
List – CNO94
Codes Lists Taxonomies
Activity CodesList
National CodesList
InternationalCodes List
Nat. Class. Occupations Code
List – CNO94
Codes Lists Taxonomies
Activity CodesList
National CodesList
InternationalCodes List
Nat. Class. Occupations Code
List – CNO94
NATIONAL CODES LISTS
◦ Legal Forms◦ Regions◦ Issuing entity type ◦ Legal name type◦ Status type◦ Identifier codes◦ Operation type◦ Quotation type◦ Financial entity type◦ Autonomous Communities◦ Route type◦ Professional categories◦ …
INTERNATIONAL CODES LISTS◦ Country◦ Communication Type◦ Website Type◦ Address format◦ Language◦ Currency
ACTIVITY CODES LISTS◦ SIC◦ CNAE (93 y 2009)◦ IAE
NATIONAL CLASS. OCCUPATIONS CODE LIST – CNO94
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DGI is used by the National Stock Exchange Market Commission
in its IPP Taxonomy.
It uses
◦ National Codes Lists Module
◦ International Codes Lists Module
◦ General Purpose Tuples
◦ Code Item Types Modules
IPP Reports (Periodic Public Information) are mandatory financial
reports of the companies quoted in national stock exchange market
(general and IBEX-35).
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DGI is imported by PGC2007, the General Accounting Plan
mandatory for every company obliged to present its financial
statements in Mercantile Register.
It uses
◦ General Extended Module
◦ Economic Activity Basic Module
◦ Document Data Module
◦ National, International, and CNAE 2009 Codes Lists Modules
◦ General Purpose Tuples and Code Item Types Modules
Financial Statements include an Identification Sheet with
information about the Company whose financial statements are
being presented.
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Internal taxonomy developed and used by Central Bank of Spain
(Central Balance Sheet Data Office), also import DGI.
They use:
◦ General Extended Module
◦ Economic Activity Basic Module
◦ Document Data Module
◦ Third Party Relations Module
◦ National, International, and CNAE 2009 Codes Lists Modules
◦ General Purpose Tuples and Code Item Types Modules
ES-BE-CB Taxonomy: For reporting economic and financial
information on the activities of non-financial entities (Voluntary
standard questionnaire).
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To identify the informant unit (credit institution) whose reports are
sent to the Committee of European Banking Supervisors. As
well as data about the report itself.
COREP – FINREP Taxonomies for credit institutions need to
implement entity and report identification.
They can use:
◦ General Extended Module
◦ Economic Activity Basic Module (currency)
◦ Document Data Module
◦ National and International Codes Lists Modules
◦ General Purpose Tuples and Code Item Types Modules
DGI Taxonomy can also be extended to include specific items or
codes lists required by both taxonomies.
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Thank you for your attention.
© 2009
For more information about DGI Taxonomy:
http://www.xbrl.es/informacion/dgi_en.html