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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.

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Presentation on theme: "Banking Supervision: Asia-Pacific, America and Europe Perspective Data of General Identification (GCD-like) Taxonomy a help for filling Iñaki Vázquez June."— Presentation transcript:

1 Banking Supervision: Asia-Pacific, America and Europe Perspective Data of General Identification (GCD-like) Taxonomy a help for filling Iñaki Vázquez June 25th 2009

2 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 Version 2.1.1, April Version 2.2, June Version 2.3, August 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.

3 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.

4 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.

5 Economic Activity Basic Economic Activity Extended Instance Document Data Third-Party Relations Main Data Types Taxonomies Elementary Core Taxonomies General Basic General Extended Auxiliary Taxonomies General Purpose Tuples Code Item Types Activity Codes Taxonomies CNAE2009 Code List SIC Code List IAE Code List CNAE93rev1 Code List Codes Lists Taxonomies Activity Codes List National Codes List International Codes List Nat. Class. Occupations Code List – CNO94

6 Auxiliary Taxonomies General Purpose Tuples Code Item Types CODE ITEM TYPES Internal use module. Contains technical characteristics and restrictions over different elements to make them working together correctly.

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9 Auxiliary Taxonomies General Purpose Tuples Code Item Types Auxiliary Taxonomies General Purpose Tuples Code Item Types 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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12 A small module for a wide use. Just 10 string elements: Entity name, identification code, address, province, municipality, postal code, phone number, address, contact person, and document description. For being used under every circumstance. Elementary Core Taxonomies General Basic General Extended

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14 Entity Information: Legal name. Identification code. Address. Communication ways. Contact person. … Elementary Core Taxonomies General Basic General Extended

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16 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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18 Economic Activity Basic Economic Activity Extended Document data Third Party Relations 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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20 Economic Activity Basic Economic Activity Extended Document data Third Party Relations Main Data Types Taxonomies Economic Activity Basic Economic Activity Extended Document data Third-Party Relations 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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22 Descriptive elements of the XBRL report: Author Identification / Document description Date Contact Address Accounting period … Economic Activity Basic Economic Activity Extended Document Data Third-Party Relations Main Data Type Taxonomies

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24 Ownership structure Enterprise group information Corporate Organs Business combinations Financial entities related … Economic Activity Basic Economic Activity Extended Document Data Third-Party Relations Main Data Type Taxonomies

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26 Codes Lists Taxonomies Activity Codes List National Codes List International Codes List Nat. Class. Occupations Code List – CNO94 Codes Lists Taxonomies Activity Codes List National Codes List International Codes List Nat. Class. Occupations Code List – CNO94 Codes Lists Taxonomies Activity Codes List National Codes List International Codes List Nat. Class. Occupations Code List – CNO94 Codes Lists Taxonomies Activity Codes List National Codes List International Codes 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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28 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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30 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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32 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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35 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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38 Thank you for your attention. © 2009 For more information about DGI Taxonomy:


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