Banking Supervision: Asia-Pacific, America and Europe Perspective Data of General Identification (GCD-like) Taxonomy a help for filling Iñaki Vázquez June

Banking Supervision: Asia-Pacific, America and Europe Perspective

Data of General Identification (GCD-like) Taxonomy

“a help for filling”Iñaki Vázquez

June 25th 2009

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.

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.

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.

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


GeneralPurpose Tuples

Code ItemTypes

CODE ITEM TYPES

Internal use module. Contains technical characteristics and restrictions over different elements to make them working together correctly.



Code ItemTypes



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.

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


Entity Information:

◦Legal name.

◦ Identification code.

◦Address.

◦Communication ways.

◦Contact person.

◦…

Elementary

Core Taxonomies


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




Documentdata

Third PartyRelations


ECONOMIC ACTIVITY BASIC

Main operations and activities description.

Comercial activities:

◦ Imports, Exports.

Currency description.

Employment Data (mean/total):

◦Full time / Part time.

◦Gender.



Documentdata

Third PartyRelations




Documentdata



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.

Descriptive elements of the XBRL report:

◦Author

◦ Identification / Document description

◦Date

◦Contact Address

◦Accounting period

◦…



DocumentData


Main Data Type Taxonomies

Ownership structure

Enterprise group information

Corporate Organs

Business combinations

Financial entities related

…



DocumentData


Main Data Type Taxonomies


Activity CodesList

National CodesList



List – CNO94


Activity CodesList

National CodesList



List – CNO94


Activity CodesList

National CodesList



List – CNO94


Activity CodesList

National CodesList



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

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).

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.

Internal taxonomy developed and used by Central Bank of Spain

(Central Balance Sheet Data Office), also import DGI.

They use:


◦ Economic Activity Basic Module


◦ Third Party Relations Module

◦ National, International, and CNAE 2009 Codes Lists Modules


ES-BE-CB Taxonomy: For reporting economic and financial

information on the activities of non-financial entities (Voluntary

standard questionnaire).

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:


◦ Economic Activity Basic Module (currency)


◦ National and International Codes Lists Modules


DGI Taxonomy can also be extended to include specific items or

codes lists required by both taxonomies.

Thank you for your attention.

© 2009

For more information about DGI Taxonomy:

http://www.xbrl.es/informacion/dgi_en.html

Documents

Banking Supervision: Asia-Pacific, America and Europe Perspective Data of General Identification (GCD-like) Taxonomy a help for filling Iñaki Vázquez June