nombre de la taxonomía - circabc - welcome · web viewmappings between sbs and ias/ifrs overview...

Reference: Project Writing date: Page:Eurostat: X-DIS/XBRLEurostat: X-DIS/XBRL

08-08-200608-08-2006 iiSoftware AG:Software AG:PHC6CE1/SBS SBS – PHC6CE1/SBS SBS – IFRS mapping setIFRS mapping set Version: 2.00 Version: 2.00

X-DIS EX-DIS EUROPEANUROPEAN XBRL XBRL

MMAPPINGSAPPINGS BETWEENBETWEEN SBS SBS ANDAND IAS/IFRS IAS/IFRS

Overview DocumentDate 2006-08-08

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08-08-200608-08-2006 iiiiSoftware AG:Software AG:PHC6CE1/SBS SBS – PHC6CE1/SBS SBS – IFRS mapping setIFRS mapping set Version: 2.00 Version: 2.00

RECEIPT ADVICE SLIP FOR DELIVERABLES

RECEIPT OF WORK

To be filled in by the Contractor and the Commission

Contractor CommissionDate of delivery/signing:

Person responsible for checking (in block capitals):Comments:

Date and signature:

ACCEPTANCE AND VALIDATION OF WORK

To be filled in by the Commission

Official responsible for acceptance (in block capitals): OIA(*)

Date and Signature

Official responsible for final validation (in block capitals): OVA(*)Date and Signature

(*) OIA: The Commission’s responsible in charge of the reception of the work is obliged to act as OIA (Operational initiating agent) for this General Directorate.

OVA: The Commission’s responsible in charge of the final validation of the work is obliged to act as OVA (Operational verifying agent) for this General Directorate

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08-08-200608-08-2006 iiiiiiSoftware AG:Software AG:PHC6CE1/SBS SBS – PHC6CE1/SBS SBS – IFRS mapping setIFRS mapping set Version: 2.00 Version: 2.00

Document OverviewThe current document overviews the information concerned to the mapping process between the SBS statistical framework as defined by Eurostat and the IAS/IFRS accounting framework.

Despite there is not a unique solution for the mapping process, a default solution will be provided.

Document StageThe document is public working draft and will allow the public review previous the testing plan of the project.

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IndexDocument Overview.......................................................................................................... iiiDocument Stage................................................................................................................ iiiIndex................................................................................................................................. iv1 Introduction..............................................................................................................5

1.1 Document Objectives..........................................................................................51.2 Document Structure............................................................................................61.3 Specific terms used in the document..................................................................6

2 Business Requirements............................................................................................83 Mapping set for C-I sectors.....................................................................................104 Mapping set for credit entities................................................................................14Apéndice A. Approval process.......................................................................................18Apéndice B. References................................................................................................18

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08-08-200608-08-2006 55Software AG:Software AG:PHC6CE1/SBS SBS – PHC6CE1/SBS SBS – IFRS mapping setIFRS mapping set Version: 2.00 Version: 2.00

1 Introduction

Within the scope of the XDIS Program (XML for Data Interoperability in Statistics), which is being carried out by Eurostat, the Statistical Office of the European Commission, Software AG has been awarded with the initial phase of the XBRL/X-DIS project. This stage targets for a study on the capabilities and suitability of XBRL technology as mechanism for collecting statistical data delivered by enterprises of each Member State to their respective NSI.

As a proof of concept for evaluating XBRL suitability, the project scope includes definition and implementations of taxonomies to collect statistics required by some of the Regulations, e.g. SBS, STS, PRODCOM, Balance of Payments, Labour Force, etcetera. The data collected on the basis of the SBS Regulation has been selected for the initial tasks.

The SBS Regulation defines 6 activity areas, namely industry, services and trades, construction, credit entities, insurance services and pension funds, each one with a number of common but also different variables to collect (called characteristics in the SBS framework domain).

NSI competencies include the implementation of the data collection to ensure that data requested by the Regulation can be delivered to Eurostat in the required scope and quality. A number of additional data requirements exist in the countries that are used for national purposes. As such the variables to collect might probably be larger than those defined in the SBS regulation itself.

The purpose of the current taxonomy is defining a valid data model of variables that can be collected by the NSI to comply with the European SBS requirements. The taxonomy can afterwards be extended at National level to cover also additional needs for national purposes.

On the other hand, it will be evaluated the horizontal extensibility of the taxonomy to include variables from frameworks other than SBS.

The XBRL specification version for the development of the taxonomy is the scope belonging to the XBRL 2.1 + “corrected errata” dated in 2005-05-24.

1.1 Document ObjectivesThe objectives of this document are:

Describing the business requirements for the report delivery scope,

Develop a mapping task between the SBS characteristics as defined by the previous regulatory environment,

Find out a proposed data model to be included in the taxonomy structure

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1.2 Document StructureThe business requirements and taxonomy necessity will be exposed. We will introduce the overall design, getting into further details of its building blocks, and after details of the data dictionary, the concepts and the characteristics. Finally, we will analyze other issues as flexibility, extensibility and modularity.

1.3 Specific terms used in the documentThe following table offers a relationship of some frequently used XBRL terms:Table 1. XBRL terms being used in this document.

Concept Definition

ContextIt is the definition of the information associated to the XBRL report corresponding to the time period which data are referred and being reported by the Entity.

DTS Stands for “Discoverable Taxonomy Set” and defines the set of taxonomies required for the XBRL report validation.

FRTAStands for Financial Reporting Taxonomy Architecture, as the guidelines for defining and unifying as good practices rules in the design of Financial Taxonomies.

XBRL reportIt is the XML document compliant with XBRL spec, which contains the values (facts) defined by the taxonomy which it belongs to. Form the technical point of view, it is the XML document that can be validated against the xsd schema.

ItemIt is the kind of parameter defined in the taxonomy that enables for simple data concepts representation, i.e. only a value is required, being either text, date or a number.

LinkbaseIt is part of the XBRL specification which is intended for structuring and adding meaning to the elements defined in the taxonomy, i.e. defined in the data models within the schemas.

Calculation LinkbaseIt is a kind of linkbase targeted for adding in the elements a hierarchy so mathematical bindings between concepts can be checked in parent-children relationships. Only additions with sign are allowed.

Reference Linkbase

It is a kind of linkbase that links every concept in the taxonomy with a reference to a, typically legal source, backing the element definition. As a pointer to the document it allows to define advanced linkages within the pointed document as the number, the paragraph or the page.

Labels Linkbase

As another kind of linkbase, allows establishing the tag for every single concept in the data model. It is possible to associate labels for different languages as well as labels other than naming the concept as checking, processing or data validation. This feature is supported by the roles in the label arcs.

Presentation LinkbaseAs the calculation linkbase, this linkbase allows to establish hierarchies between the concepts in the taxonomy. Such a hierarchy is targeted to be for human view and presentation purposes.

TaxonomyThe taxonomy is the structure that defines the data model of elements allowed in an XBRL report for a domain. It is composed by a minimum of an schema and zero or more linkbases.

Tuple This is a kind of data model structure that allows grouping of




several simple concepts (items), for which is meaningful to report them together and eligible to be repeated within a report. They can be nested with other tuples forming broader structures.




2 Business RequirementsThe business requirements are to collect, process and publish all statistical data laid down in the Structural Business Statistics regulation (58/97) and its amendments, collect, process and publish all statistical data laid down in the regulation on steel statistics adopted by the Council and the Parliament in 2003, ensure high quality output and apply a high service ethos to main users in EU institutions.

Structural business statistics (SBS) form one of the basic statistical tools for measuring and monitoring the Union’s competitiveness and entrepreneurship and it covers all market activities in industry and services (NACE C – K). Economic and employment variables are collected annually at a detailed level.

The Objectives of the data collection are: To disseminate high quality statistics on the structure of European businesses To ensure full compliance with the SBS regulation To further pursue the quality action plan in relation to structural business

statistics To implement and continue projects covering areas like business demography,

business services, international sourcing, factors of business success To pursue the adoption of the FATS regulation and start the collection of data on

foreign affiliates To balance the response burden on enterprises with the increasing needs of users To identify and test new ways of data collection with the aim to reduce response

burden

The involved Legal acts for SBS framework are:

Council Regulation No: 58/97/EC, Euratom of 20/12/96: OJ: L014 of 17/01/97, *structural business statistics

Council Regulation No: 410/98/EC, Euratom of 16/02/98: OJ: L052 of 21/02/98, *amending Regulation (EC, Euratom) No 58/97 concerning structural business statistics

Council Regulation No: 2699/98/EC of 17/12/98: OJ: L344 of 18/12/98, *concerning the derogations to be granted for structural business statistics

Commission Regulation No: 2700/98/EC of 17/12/98: OJ: L344 of 18/12/98, *concerning the definitions of characteristics for structural business statistics

Commission Regulation No: 2701/98/EC of 17/12/98: OJ: L344 of 18/12/98, *concerning the series of data to be produced for structural business statistics

Commission Regulation No: 2702/98/EC of 17/12/98: OJ: L344 of 18/12/98, *concerning the technical format for the transmission of structural business statistics

Commission Regulation No: 1225/1999/EC of 27/05/99: OJ: L154 of 19/06/99, *concerning the definitions of characteristics




for insurance services statistics

Commission Regulation No: 1226/1999/EC of 28/05/99: OJ: L154 of 19/06/99, *concerning the derogations to be granted for insurance services statistics

Commission Regulation No: 1227/1999/EC of 28/05/99: OJ: L154 of 19/06/99, *concerning the technical format for the transmission of insurance services statistics

Commission Regulation No: 1228/1999/EC of 28/05/90: OJ: L154 of 19/06/99, *concerning the series of data to be produced for insurance services statistics

Commission Regulation No: 1618/1999/EC of 23/07/99: OJ: L192 of 24/07/99, *concerning the criteria for the evaluation of quality of structural business statistics

Commission Regulation No: 1112/2001/EC of 06/06/01: OJ: L151 of 07/06/01, *concerning derogations from the provisions of Council Regulation (EC, Euratom) No 58/97 in respect of insurance services statistics

Commission Regulation No: 1614/2002/EC of 06/09/02: OJ: L 244 of 12/09/02, *adjusting Council Regulation (EC, Euratom) No 58/97 to economic and technical developments and amending Commission Regulations (EC) No 2700/98, (EC) No 2701/98 and (EC) No 2702/98

Parliament and Council Regulation No: 2056/2002/EC of 05/11/02: OJ: L 317 of 21/11/02, *amending Council Regulation (EC, Euratom) No 58/97 concerning structural business statistics

Commission Regulation No: 1667/2003/EC of 01/09/03: OJ: L244 of 29/09/03, *implementing Council Regulation (EC, Euratom) No 58/97 with regard to derogations to be granted for structural business statistics

Commission Regulation No: 1668/2003/EC of 01/09/03: OJ: L244 of 29/09/03, *implementing Council Regulation (EC, Euratom) No 58/97 with regard to the technical format for the transmission of the structural business statistics and amending Commission Regulation No 2702/98 concerning the technical format for the transmission of structural business statistics

Commission Regulation No: 1669/2003/EC of 01/09/03: OJ: L244 of 29/09/03, *implementing Council Regulation (EC, Euratom) No 58/97 with regard to the series of data to be produced for structural business statistics and amending Commission Regulation (EC) No 2701/98 concerning the series of data to be produced for structural business statistics

Commission Regulation No: 1670/2003/EC of 01/09/03: OJ: L244 of 29/09/03, *implementing Council Regulation (EC, Euratom) No 58/97 with regard to the definitions of characteristics for structural business statistics and amending Regulation (EC) No 2700/98 concerning the definitions of characteristics for structural business statistics

Parliament and Council Regulation No: 48/2004/EC of 05/12/03: OJ: L7 of 13/01/04, *on the production of annual Community statistics on the steel industry for the reference years 2003-2009

Such regulations provide:

Definition for SBS characteristics in the 6 involved sectors: industry, services/trades, construction, credit entities, insurance and pension funds,

Data delivery,

Derogations for Member State,

Other relevant information to structural data compilation.

The SBS taxonomy focuses currently in the IAS/IFRS accounting principles as defined by the IAS framework and implemented by IFRS-GP 2005 taxonomy.




3 Mapping set for C-I sectorsIn the current part it will be proposed a possibility of mapping between SBS characteristics as defined in the regulation and the IAS/IFRS disclosures. We will use the parameterization provided by IFRS-GP 2005 by convenience to refer for IAS disclosure variables.

It would be interesting to mention that there are several possibilities of mapping set, each one more suitable for each particular NSI. We will propose just a default solution. It would need to be investigated if obtaining other solutions, in a detailed, case scenario analysis, would make sense.

The result of the mapping task will allow obtaining the source variables that will be required to request from enterprises to fill the SBS questionnaires, and will seed the taxonomy.

Please find the following color codes for the variable type:

in green color variables already in FR (i.e. IFRS-GP 2005), in green color variables representing other SBS characteristics themselves, in red color the concepts that would need to be created from scratch in the SBS

taxonomy,

Characteristics Components breakdown IFRS-GP11110 Number of enterprises NSI

11120 Number of births of enterprises Date of birth NSI

11130 Number of deaths of enterprises Date of deaths NSI

11210 Number of local units Local units NSI

11310 Number of kind of activity units Kind of activity units NSI

12110 Turnover Turnover ifrs-gp_RevenueTotalByNature12120 Production Value Turnover (12.11.0)

+/- Change in stocks of finished products and work in progress manufactured by the unit (13 21 3)+/- Change in stocks of goods and services purchased for resale in the same condition as received (13 21 1)- Purchases of goods and services purchased for resale in the same condition as received (13 12 0)

+ Capitalized productionifrs-

gp_WorkPerformedByEntityAndCapitalised

+ Other operating income (excluding subsidies)ifrs-

gp_OtherOperatingIncomeTotalByNature

12130 Gross margin on goods for resale Turnover (12110)

- Purchases of goods and services purchased for resale in the same conditions as received (13120)Change in stocks of goods and services purchased for resale in the same condition as received (13211)

12150 Value added at factor cost Turnover (12 11 0)

+/- Change in stocks of goods and services (13 21 0)

+ Capitalized productionifrs-

gp_WorkPerformedByEntityAndCapitalised




Characteristics Components breakdown IFRS-GP

+ Other operating incomeifrs-

gp_OtherOperatingIncomeTotalByNature

- Purchases of goods and services (13 11 0)- Duties and taxes linked to production ifrs-gp_IncomeTaxExpenseIncome- Other taxes on products which are linked to turnover but not deductible

12170 Gross operating surplus Value added at factor cost (12 15 0)

- Personnel costs (13 31 0)

13110 Total purchases of goods and services Raw materials and consumables used

ifrs-gp_RawMaterialsAndConsumables

UsedByNatureWork contracted outPayments for long-term rental and operational leasing of goods (13411)

Other operating expensesifrs-

gp_MiscellaneousOtherOperatingExpensesByNature

13120

Purchases of goods and services purchased for resale in the same conditions as received

Purchases of goods and services purchased for resale in the same conditions as received

13131 Payments for agency workers Payments for agency workers

13210 Change in stocks of goods and services Change in Raw Materials ifrs-gp_RawMaterials(c1) - ifrs-

gp_RawMaterials(c2)Change in Merchandise ifrs-gp_MerchandiseChange in Production Supplies ifrs-gp_ProductionSuppliesChange in Work in Process ifrs-gp_WorkInProgressChange in Finished Goods ifrs-gp_FinishedGoodsChange in Other Inventories ifrs-gp_OtherInventoriesChange in stocked services stockedServices

13211

Change in stocks of goods and services purchased for resale in the same condition as received

Change in stock of merchandise ifrs-gp_Merchandise

Change in stocked services for resale stockedServicesResale

13213

Change in stocks of finished products and work in progress manufactured by the unit

Change in stocks of finished products and work in progress manufactured by the unit

ifrs-gp_ChangesInInventoriesOfFinishedGoodsAndWorkInProgressByNatur

e

13310 Personnel costs Personnel costs ifrs-gp_EmployeeExpensesByNature

13320 Wages and salaries Wages and salaries WageAndSalariesByNature13330 Social security costs Social security costs

13410Operating costs linked to buildings and equipment

Operating costs linked to buildings and equipment

13411Payments for long-term rental and operational leasing of goods

Payments for long-term rental and operational leasing of goods

ifrs-gp_LeaseAndSubleasePaymentsRe

cognisedInIncomeStatementTotal

13420 Cost of selling Cost of selling

13430 Other operating costs Other operating costsifrs-

gp_MiscellaneousOtherOperatingExpensesByNature

15110 Gross investment in tangible goods Gross investment in land (15120)

Gross investment in existing buildings and structures (15130)Gross investment in construction and alteration of buildings (15140)Gross investment in machinery and equipment (15150)





15120 Gross investment in land Acquisitions land

ifrs-gp_AcquisitionsThroughBusinessCo

mbinationsLand

15130Gross investment in existing buildings and structures

Acquisitions buildings and structuresifrs-

gp_AcquisitionsThroughBusinessCombinationsBuildings

15140Gross investment in construction and alteration of buildings

Acquisitions construction and alteration of buildings

ifrs-gp_AcquisitionsThroughBusinessCombinationsConstructionInProgress

15150Gross investment in machinery and equipment

Acquisitions in machinery and equipmentifrs-

gp_AcquisitionsThroughBusinessCombinationsPlantAndEquipment

15210 Sales of tangible investment goods Sales of tangible investment goods

ifrs-gp_ProceedsFromDisposalOfInvest

mentProperty

15310Value of tangible goods acquired through financial leasing

Value of tangible goods acquired through financial leasing

ifrs-gp_PropertyPlantAndEquipmentUnd

erFinanceLeasesNetTotal

15420Gross investment in concessions, patents, licenses, trade marks and similar rights

Acquisitions

ifrs-gp_AcquisitionsThroughBusinessCombinationsPatentsTrademarksAndO

therRights

+ Internal Development

ifrs-gp_AdditionsFromInternalDevelopmentPatentsTrademarksAndOtherRig

hts

15441 Investment in purchased software Acquisitions

ifrs-gp_AcquisitionsThroughBusinessCo

mbinationsSoftware

15442Investment in software produced by the unit

Internal Developmentifrs-

gp_AdditionsFromInternalDevelopmentSoftware

16110 Number of persons employed Number of employees (16130)

- unpaid workers

16130 Number of employees Number of employeesifrs-

gp_NumberOfEmployeesAverageOverPeriod

16131 Number of part-time employees Number of part-time employees

16135 Number of home workers Number of home workers

16140Number of employees in full-time equivalent units

Number of employees in full-time equivalent units

16150 Number of hours worked by employees Number of hours worked by employees

17110

Number of enterprises having an association or cooperation agreement with other enterprises

Number of enterprises having an association or cooperation agreement with other enterprises

17310Information on forms of trading by enterprises

Information on forms of trading by enterprises

17320 Number of retail stores Number of retail stores

17330Category of sales space for retail stores engaged in retail trade

Category of sales space for retail stores engaged in retail trade

17331 Sales Space Sales Space

17340Number of fixed market stands and/or stalls

Number of fixed market stands and/or stalls





18100Turnover from agriculture, forestry, fishing and industrial activities

Turnover from agriculture, forestry, fishing and industrial activities

18110Turnover from the principal activity at the NACE REV.1 three digit-level

Turnover from the principal activity at the NACE REV.1 three digit-level

ifrs-gp_RevenueForPrimarySegmentTot

al

18120 Turnover from industrial activities

Turnover from industrial activities excluding construction (18121)Turnover from construction (18122)

18121Turnover from industrial activities excluding construction

Turnover from industrial activities excluding construction

18122 Turnover from construction Turnover from construction

ifrs-gp_RevenueFromConstructionContr

actsByNature

18150 Turnover from services activities Turnover from services activities

18160

Turnover from trading activities of purchase and resale and intermediary activities (agents)

Turnover from trading activities of purchase and resale and intermediary activities (agents)

18310 Turnover from building Turnover from building

18320 Turnover from civil engineering Turnover from civil engineering

20110 Purchases of energy products (value) Purchases of energy products (value)

20111 Purchases of solid fuels (in value) Purchases of solid fuels (in value)

20112Purchases of petroleum products (in value)

Purchases of petroleum products (in value)

20113Purchases of natural and derived gas (in value)

Purchases of natural and derived gas (in value)

20114Purchases of renewable energy sources (in value)

Purchases of renewable energy sources (in value)

20115 Purchases of heat (in value) Purchases of heat (in value)

20116 Purchases of electricity (in value) Purchases of electricity (in value)

21110

Investment in equipment and plant for pollution control, and special anti-pollution accessories (mainly end of pipe equipment)

Investment in equipment and plant for pollution control, and special anti-pollution accessories (mainly end of pipe equipment)

21120

Investment in equipment and plant linked to cleaner technology (integrated technology)

Investment in equipment and plant linked to cleaner technology (integrated technology)

21140Total current expenditure on environmental protection

Total current expenditure on environmental protection

22110 Total intramural R&D expenditure ifrs-gp_ResearchAndDevelopment

22120 Total number of R&D personnel Total number of R&D personnel

23110 Payments to subcontractors Payments to subcontractors

25111Percentage share of turnover to resale traders: retail traders

turnover to resale traders: retail traders





25112Percentage share of turnover to professional users (wholesale, others)

turnover to professional users (wholesale, others)

25113Percentage share of turnover to final customers (retail trade activity)

turnover to final customers (retail trade activity)

25211Percentage share of purchases from wholesalers, purchasing group

purchases from wholesalers, purchasing group

25212Percentage share of purchases from producers

purchases from producers

4 Mapping set for credit entitiesIn the current part it will be proposed a possibility of mapping between SBS characteristics as defined in the regulation and the IAS/IFRS disclosures. We will use the parameterization provided by IFRS-GP 2005 by convenience to refer for IAS disclosure variables.

It would be interesting to mention that there are several possibilities of mapping set, each one more suitable for each particular NSI. We will propose just a default solution. It would need to be investigated if obtaining other solutions, in a detailed case scenario analysis, would make sense.

The result of the mapping task will allow obtaining the source variables that will be required to request from enterprises to fill the SBS questionnaires, and will seed the taxonomy.

Please find the following color codes for the variable type:

in green color variables already in FR (i.e. IFRS-GP 2005), in green color variables representing other SBS characteristics themselves, in red color the concepts that would need to be created from scratch in the SBS

taxonomy,

Characteristics Components breakdown IFRS-GP11.11.0 Number of enterprises aggregation int-gcd_EntityIdentifyingCodes

11.11.1Number of enterprises broken down by legal status

legal status int-gcd_LegalFormEntity

aggregation int-gcd_EntityIdentifyingCodes

11.11.4Number of enterprises broken down by residence of the parent enterprise

residence of the parent enterprise int-gcd_EntityIdentifyingCodes

aggregation int-gcd_CountryCode

11.11.6Number of enterprises broken down by size classes of the balance sheet total

size classes of the balance sheet total int-gcd_CountryCode

Balance sheet total (CI) (43.30.0)

11.11.7Number of enterprises broken down by category of credit institutions

category of credit institutions int-gcd_DescriptionActivity

aggregation int-gcd_EntityIdentifyingCodes




Characteristics Components breakdown IFRS-GP11.21.0 Number of local units Number of Local Units

11.41.1Total number of branches broken down by location in non-EEA countries

Number of Branches

location in non-EEA countries int-gcd_CountryCode

11.51.0

Total number of financial subsidiaries broken down by location in other countries

Number of Financial Subsidiaries

location in other countries int-gcd_CountryCode

12.12.0 Production value Interest receivable and similar income (42.11.0)- Interest payable and similar charges (42.12.0)+ Commissions receivable (42.14.0)+ Income from shares an other variable yield securities (42.13.1)+ Net profit or net loss on financial operations (42.20.0)Other operating income (42.31.0)

12.14.0 Value added at basic prices

12.15.0 Value added at factor cost Production Value (12.12.0)

- Total Purchases of Goods and services (13.11.0)

13.11.0 Total purchases of goods and services

Commissions payable (42.15.0) + Other administrative expenses (42.32.2)+ Other operating changes (42.33.0)

13.31.0 Personnel costs ifrs-gp_EmployeeExpensesByNature13.32.0 Wages and salaries ifrs-gp_WageAndSalariesByNature

15.11.0 Gross investment in tangible goods

16.11.0 Number of persons employed

16.11.1Number of persons employed broken down by category of credit institutions

Number of persons employed (16.11.0)

category of credit institutions int-gcd_DescriptionActivity

16.11.2 Number of women employed

16.13.0 Number of employees ifrs-gp_NumberOfEmployeesAtEndOfPeriod

16.13.1 Number of part-time employees

16.13.6 Number of female employees

16.14.0Number of employees in full-time equivalent units

42.11.0 Interest receivable and similar income ifrs-gp_InterestIncomeTotalFinancialInstitutions

42.11.1Interest receivable and similar income arising from fixed-income securities

42.12.0 Interest payable and ifrs-gp_InterestExpenseTotalFinancialInstitutions




Characteristics Components breakdown IFRS-GPsimilar charges

42.12.1Interest payable and similar charges linked to debt securities in issue

42.13.0 Income from securities

42.13.1Income from shares and other variable-yield securities

42.14.0 Commissions receivable ifrs-gp_FeesAndCommissionIncomeTotal

42.15.0 Commissions payable ifrs-gp_FeesAndCommissionExpenseTotal

42.20.0 Net profit or net loss on financial operations ifrs-gp_ProfitLossFromOperations

42.31.0 Other operating charges ifrs-gp_OtherOperatingExpenses

42.32.0 General administrative expenses ifrs-gp_OperatingExpensesTotalByNature

42.32.2 Other administrative expenses ifrs-gp_OtherAdministrativeExpenses

42.35.0

Value adjustments and value readjustments in respect of loans and advances and provisions for contingent liabilities and commitments

42.36.0Other value adjustments and value readjustments

42.40.0 Profit and loss on ordinary activities ifrs-gp_ProfitLossAfterTaxFromContinuingOperations

42.50.0 Extraordinary profit or loss ifrs-gp_ProfitLossFromDiscontinuedOperationsNetOfTax

42.51.0

All taxes (tax on profit or loss on ordinary activities, tax on extraordinary profit or loss, other taxes)

tax on profit or loss on ordinary activities ifrs-gp_IncomeTaxExpenseIncome

tax on extraordinary profit or lossother taxes

42.60.0 Profit or loss for the financial year ifrs-gp_ProfitLoss

43.11.0 Loans and advances to customers ifrs-gp_LoansAndAdvancesToCustomers

43.21.0 Amounts owned by customers

43.29.0 Total of capital and reserves ifrs-gp_EquityTotal

43.30.0 Balance sheet total (CI) Assets Current Total ifrs-gp_AssetsCurrentTotal

Assets Non-Current Total ifrs-gp_AssetsNonCurrentTotal

43.31.0

Balance sheet total broken down according to the residence of the parent enterprise


residence of the parent enterprise int-gcd_CountryCode

43.32.0Balance sheet total broken down by legal status


Legal status int-gcd_LegalFormEntity44.11.0 Interest receivable

and similar income broken down by (sub)categories of the

Interest receivable and similar income (42.11.0)




Characteristics Components breakdown IFRS-GPCPA

(sub)categories of the CPA int-gcd_DescriptionActivity

44.12.0

Interest payable and similar charges broken down by (sub)categories of the CPA

Interest payable and similar charges (42.12.0)


44.13.0

Commissions receivable broken down by (sub)categories of the CPA

Commissions receivable (42.14.0)


44.14.0Commissions payable broken down by (sub)categories of the CPA



45.11.0Geographical breakdown of the total number of EEA branches

number of EEA branches

Geographical classification int-gcd_CountryCode

45.21.0Geographical breakdown of interest receivable and similar income



45.22.0Geographical breakdown of balance sheet total



45.31.0

Geographical breakdown of interest receivable and similar income via the freedom to provide service business (in other EEA countries)

Interest receivable and similar income via the freedom to provide service business (in other EEA countries)


45.41.0

Geographical breakdown of interest receivable and similar income via branch business (in non-EEA countries)

Interest receivable and similar income via branch business (in non-EEA countries)


45.42.0

Geographical breakdown of interest receivable and similar income via the freedom to provide service business (in non-EEA countries)

Interest receivable and similar income via the freedom to provide service business (in non-EEA countries)


47.11.0Number of accounts broken down by (sub)categories of the CPA

Number of accounts


47.12.0

Number of loans and advances to customers broken down by (sub)categories of the CPA

Loans and advances to customers (43.11.0) NSI

(sub)categories of the CPA int-gcd_DescriptionActivity47.13.0 Number of automatic




Characteristics Components breakdown IFRS-GPteller machines (ATM) owned by credit institutions

Apéndice A. Approval process

Stage Responsible for decision Next step Required

versions Target Date1 Public working draft Eurostat Approval

2Update for credit Entities. Added chapter 4.

Eurostat

Apéndice B. ReferencesA similar task was carried out by Georgios Pappas in Feb 2004

(http://forum.europa.eu.int/irc/dsis/accstat/info/data/en/point%202%20sbs-ias%20study.doc)


nombre de la taxonomía - circabc - welcome · web viewmappings between sbs and ias/ifrs overview...

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