| 1 Definition | 2 Functional Requirements | 3 Syntax |
| 4 Semantics | 5 Conformance Testing | 6 Performance Assessment |
1 Definition
Data produced based on the standard set of accounting principles for maintenance and reporting of company accounts so that financial statements can be consistent, transparent, and comparable across companies.
2 Functional Requirements
Descriptors of the principal financial elements as specified by IFRS (International Finance Reporting Standards).
3 Syntax
https://schemas.mpai.community/CUI1/V2.0/data/FinancialDescriptors.json
4 Semantics
| Label | Description |
| Header | Financial Descriptors Header |
| – Standard-FinancialDescriptors | The characters “CUI-FND-V” |
| – Version | Major version – 1 or 2 characters |
| – Dot-separator | The character “.” |
| – Subversion | Minor version – 1 or 2 characters |
| MInstanceID | Identifier of Virtual Space. |
| FinancialDescriptorsID | Identifier of Financial Descriptors |
| SPATTLABEL | BALANCE SHEET – ASSETS: The heading for the asset side of the balance sheet. |
| SPATTLABELACREDSOCI | RECEIVABLES FROM SHAREHOLDERS…: Receivables from shareholders for payments still due. |
| SPATTLABELACREDSOCITOT | TOTAL RECEIVABLES FROM SHAREHOLDERS: The total amount owed to the company by its shareholders for capital calls. |
| SPAA1 | Payment expected after the next fiscal year: The portion of shareholder receivables expected to be paid after 12 months. |
| SPAA2 | Payment expected within the next fiscal year: The portion of shareholder receivables expected to be paid within 12 months. |
| SPATTLABELBIMMOBIMMAT | INTANGIBLE ASSETS, net…: Intangible assets (e.g., patents, goodwill) net of accumulated amortization. |
| SPATTLABELBIMMOBIMMATTOT | TOTAL INTANGIBLE ASSETS: The total value of all intangible assets. |
| SPABI1 | Start-up and expansion costs: Capitalized costs related to the formation and expansion of the company. |
| SPABI2 | R&D and advertising costs: Capitalized costs for research, development, and advertising activities. |
| SPABI3 | Industrial patent rights and exploitation rights: The value of industrial patents and similar intellectual property rights. |
| SPABI4 | Concessions, licenses, trademarks and similar rights: The value of concessions, licenses, trademarks, and other similar rights. |
| SPABI5 | Goodwill: The value of goodwill acquired in a business combination. |
| SPABI6 | Assets under construction and advances: The value of fixed assets still in the process of being built and advance payments. |
| SPABI7 | Other: Other miscellaneous intangible assets not classified elsewhere. |
| SPATTLABELBIMMOBMAT | TANGIBLE ASSETS, net…: Tangible fixed assets (e.g., buildings, machinery) net of accumulated depreciation. |
| SPATTLABELBIMMOBMATTOT | TOTAL TANGIBLE ASSETS: The total value of all tangible fixed assets. |
| SPABII1 | Land and buildings: The value of land and buildings owned by the company. |
| SPABII2 | Plant and machinery: The value of industrial plant and machinery. |
| SPABII3 | Industrial and commercial equipment: The value of equipment used in operations. |
| SPABII4 | Other assets: Other miscellaneous tangible assets not classified elsewhere. |
| SPABII5 | Assets under construction and advances: Value of tangible assets being built and advances paid for them. |
| SPATTLABELBIMMOBFINANZ | FINANCIAL ASSETS, net…: Long-term financial investments, net of any write-downs. |
| SPATTLABELBIMMOBFINANZTOT | TOTAL FINANCIAL ASSETS: The total value of all long-term financial investments. |
| SPATTLABELBIMMOBTOT | TOTAL FIXED ASSETS: The sum of all intangible, tangible, and financial fixed assets. |
| SPABIII1A | Investments in subsidiaries: Equity investments in companies that are controlled by the parent company. |
| SPABIII1B | Investments in associated companies: Equity investments in companies over which the parent has significant influence. |
| SPABIII1C | Investments in parent companies: Equity investments held in the parent company. |
| SPABIII1D | Investments in other companies: Equity investments in other companies not classified as subsidiaries or associates. |
| SPABIII2A | Receivables from subsidiaries: Amounts owed by subsidiary companies. |
| SPABIII2B | Receivables from associated companies: Amounts owed by associated companies. |
| SPABIII2C | Receivables from parent companies: Amounts owed by parent companies. |
| SPABIII2D | Receivables from other companies: Amounts owed by other companies. |
| SPABIII3 | Other securities: Other long-term investments in securities like bonds. |
| SPABIII4 | Treasury shares: Shares of the company’s own stock that have been repurchased. |
| SPATTLABELCATTCIRC | CURRENT ASSETS: The heading for the current assets section of the balance sheet. |
| SPACI1 | Inventories of raw materials, supplies, and consumables: The value of raw materials and other supplies held for use in production. |
| SPACI2 | Inventories of work in progress and semi-finished goods: The value of goods that are partially completed in the production process. |
| SPACI3 | Inventories of contract work in progress: The value of work completed on long-term contracts but not yet billed. |
| SPACI4 | Inventories of finished goods and merchandise: The value of completed products ready for sale. |
| SPACI5 | Advances: Advance payments made to suppliers for inventory. |
| SPACITOT | TOTAL INVENTORIES: The total value of all categories of inventory. |
| SPACII1 | Trade receivables: Amounts owed by customers for goods or services sold on credit. |
| SPACII1OLTRE | Trade receivables due after 12 months: The portion of trade receivables not expected to be collected within one year. |
| SPACII2 | Receivables from subsidiaries: Current amounts owed by subsidiary companies. |
| SPACII2OLTRE | Receivables from subsidiaries due after 12 months: The non-current portion of receivables from subsidiaries. |
| SPACII3 | Receivables from associated companies: Current amounts owed by associated companies. |
| SPACII3OLTRE | Receivables from associates due after 12 months: The non-current portion of receivables from associated companies. |
| SPACII4 | Receivables from parent companies: Current amounts owed by parent companies. |
| SPACII4OLTRE | Receivables from parent companies due after 12 months: The non-current portion of receivables from parent companies. |
| SPACII5 | Tax receivables: Amounts recoverable from tax authorities. |
| SPACII5OLTRE | Tax receivables due after 12 months: The portion of tax receivables not expected within one year. |
| SPACII6 | Deferred tax assets: Tax assets arising from temporary differences between accounting and tax bases. |
| SPACII6OLTRE | Deferred tax assets due after 12 months: The non-current portion of deferred tax assets. |
| SPACII7 | Other receivables: Miscellaneous receivables not classified in other categories. |
| SPACII7OLTRE | Other receivables due after 12 months: The non-current portion of other receivables. |
| SPACIITOT | TOTAL RECEIVABLES: The sum of all current receivables. |
| SPACIIOLTRETOT | TOTAL RECEIVABLES due after 12 months: The sum of all non-current receivables. |
| SPACIII1 | Financial assets not fixed…: Short-term investments in subsidiary companies. |
| SPACIII2 | Investments in associated companies: Short-term investments in associated companies. |
| SPACIII3 | Investments in parent companies: Short-term investments in parent companies. |
| SPACIII4 | Other investments: Other short-term equity investments. |
| SPACIII5 | Treasury shares: Current portion of treasury shares. |
| SPACIII6 | Other securities: Other short-term securities held as investments. |
| SPACIIITOT | TOTAL FINANCIAL ACTIVITIES: The total value of short-term financial assets. |
| SPACIV1 | Cash in bank and postal accounts: Cash held in bank and postal service accounts. |
| SPACIV2 | Cash in checks: Checks received but not yet deposited. |
| SPACIV3 | Cash on hand and cash equivalents: Physical cash and other cash equivalents held by the company. |
| SPACIVTOT | TOTAL CASH AND CASH EQUIVALENTS: The total of all cash and highly liquid assets. |
| SPACTOT | TOTAL CURRENT ASSETS: The sum of all current assets (inventories, receivables, cash). |
| SPATTLABELDRATEIRISCONTIATT | ACCRUALS AND DEFERRALS (ASSET): Heading for accrued income and prepaid expenses on the asset side. |
| SPATTTOT | TOTAL ASSETS: The sum of all assets (fixed and current), representing total company resources. |
| SPATTRATEIRISCONTITOT | TOTAL ACCRUALS AND DEFERRALS: The total value of accrued income and prepaid expenses. |
| SPAD1 | Accruals and deferrals: The amount of accrued income and prepaid expenses. |
| SPAD2 | Of which discount on loans: The portion related to deferred charges on loans. |
| SPPASSLABEL | BALANCE SHEET – LIABILITIES AND EQUITY: The heading for the liabilities and equity side of the balance sheet. |
| SPPASSLABELAPATRNETTO | SHAREHOLDERS’ EQUITY: The heading for the equity section of the balance sheet. |
| SPPA1 | Capital: The share capital of the company. |
| SPPA2 | Share premium reserve: Reserve created from issuing shares above their nominal value. |
| SPPA3 | Revaluation reserve: Reserve created from the revaluation of assets. |
| SPPA4 | Legal reserve: A statutory reserve required by law in some jurisdictions. |
| SPPA5 | Statutory reserves: Reserves required by the company’s articles of association. |
| SPPA6 | Reserve for treasury shares: A reserve created to account for repurchased own shares. |
| SPPA7 | Other reserves: Miscellaneous equity reserves not classified elsewhere. |
| SPPA8 | Retained earnings/accumulated losses b/f: Profits or losses from previous years carried forward. |
| SPPA9 | Profit/loss for the year: The net income or loss for the current financial year. |
| SPPATOT | TOTAL SHAREHOLDERS’ EQUITY: The sum of all equity components, representing the owners’ stake. |
| SPPASSLABELBFONDIRISCHIONERI | PROVISIONS FOR RISKS AND CHARGES: A heading for provisions set aside for future liabilities or charges. |
| SPPB1 | For pension and similar obligations: Provisions for pensions and other post-employment benefits. |
| SPPB2 | For taxes, including deferred: Provisions for current and deferred tax liabilities. |
| SPPB3 | Other: Other miscellaneous provisions for risks and charges. |
| SPPBTOT | TOTAL PROVISIONS FOR RISKS AND CHARGES: The sum of all provisions. |
| SPPASSLABELCTFR | SEVERANCE INDEMNITY (TFR): Heading for the provision for employee severance pay. |
| SPPC1 | TFR (Severance Indemnity): The provision for employee termination/severance benefits mandatory in Italy. |
| SPPCTOT | TOTAL TFR: The total provision for employee severance indemnity. |
| SPPASSLABELDDEBITI | LIABILITIES / DEBTS: The heading for the liabilities section of the balance sheet. |
| SPPD1 | Bonds: Liabilities arising from the issuance of bonds. |
| SPPD1OLTRE | Bonds due after 12 months: The non-current portion of bonds payable. |
| SPPD2 | Convertible bonds: Liabilities from bonds that can be converted into company shares. |
| SPPD2OLTRE | Convertible bonds due after 12 months: The non-current portion of convertible bonds. |
| SPPD3 | Payables to shareholders for loans: Amounts owed to shareholders for loans they provided to the company. |
| SPPD3OLTRE | Payables to shareholders for loans due after 12 months: Non-current portion of loans from shareholders. |
| SPPD4 | Payables to banks: Amounts owed to banks for loans and overdrafts. |
| SPPD4OLTRE | Payables to banks due after 12 months: The non-current portion of bank debt. |
| SPPD5 | Payables to other lenders: Amounts owed to non-bank financial institutions. |
| SPPD5OLTRE | Payables to other lenders due after 12 months: The non-current portion of debt to other lenders. |
| SPPD6 | Advances/down payments: payments received from customers for goods or services not yet delivered. |
| SPPD6OLTRE | Advances/down payments due after 12 months: The non-current portion of customer advances. |
| SPPD7 | Trade payables: Amounts owed to suppliers for goods or services received. |
| SPPD7OLTRE | Trade payables due after 12 months: The non-current portion of accounts payable. |
| SPPD8 | Payables represented by credit instruments: Payables formalized through instruments like promissory notes. |
| SPPD8OLTRE | Payables… due after 12 months: The non-current portion of payables represented by credit instruments. |
| SPPD9 | Payables to subsidiaries: Amounts owed to subsidiary companies. |
| SPPD9OLTRE | Payables to subsidiaries due after 12 months: The non-current portion of payables to subsidiaries. |
| SPPD10 | Payables to associated companies: Amounts owed to associated companies. |
| SPPD10OLTRE | Payables to associates due after 12 months: The non-current portion of payables to associated companies. |
| SPPD11 | Payables to parent companies: Amounts owed to the parent company. |
| SPPD11OLTRE | Payables to parent companies due after 12 months: The non-current portion of payables to the parent company. |
| SPPD12 | Tax payables: Amounts owed to tax authorities. |
| SPPD12OLTRE | Tax payables due after 12 months: The non-current portion of tax payables. |
| SPPD13 | Payables to social security institutions: Amounts owed for social security and pension contributions. |
| SPPD13OLTRE | Payables to social security… due after 12 months: The non-current portion of social security payables. |
| SPPD14 | Other payables: Miscellaneous liabilities not classified in other categories. |
| SPPD14OLTRE | Other payables due after 12 months: The non-current portion of other payables. |
| SPPDTOTENTRO | Total liabilities due within 12 months: The sum of all current liabilities. |
| SPPDTOTOLTRE | Total liabilities due after 12 months: The sum of all non-current liabilities. |
| SPPDTOT | TOTAL LIABILITIES: The sum of all current and non-current liabilities. |
| SPPASSLABELERATEIRISCONTIPAX | ACCRUALS AND DEFERRALS (LIABILITY): Heading for accrued expenses and deferred income on the liability side. |
| SPPE1 | Accruals and deferrals: The amount of accrued expenses and deferred income. |
| SPPE2 | Accruals and deferrals – premium on loans: The portion related to deferred income from loan premiums. |
| SPPETOT | TOTAL ACCRUALS AND DEFERRALS: The total value of accrued expenses and deferred income. |
| SPPTOT | TOTAL LIABILITIES AND EQUITY: The sum of all liabilities and equity, which must equal total assets. |
| CELABEL | INCOME STATEMENT: The heading for the Income Statement (Profit and Loss account). |
| CEALABELVALOREPROD | VALUE OF PRODUCTION: A heading for the revenue and production value section. |
| CEA1 | Revenues from sales and services: The primary revenue from selling goods and providing services. |
| CEA2 | Changes in inventories of work in progress…: The change in the value of WIP and finished goods inventories. |
| CEA3 | Change in contract work in progress: The change in the value of long-term contract work in progress. |
| CEA23TOT | TOTAL CHANGES: The sum of all changes in inventory values. |
| CEA4 | Increases in fixed assets for internal work: The value of fixed assets constructed by the company for its own use. |
| CEA5 | Other revenues and income: Miscellaneous income from sources other than core operations. |
| CEATOT | TOTAL VALUE OF PRODUCTION: The sum of all revenues and other production-related income. |
| CEBLABELCOSTIPROD | COST OF PRODUCTION: A heading for the operating expenses section. |
| CEB1 | Costs for purchases of raw materials…: The cost of raw materials, supplies, and goods purchased. |
| CEB2 | Costs for services: Expenses for services received from third parties. |
| CEB3 | Costs for use of third-party assets: Expenses such as rent and leases for assets owned by others. |
| CEB4a | Salaries and wages: The gross amount of employee salaries and wages. |
| CEB4b | Social security contributions: The employer’s cost for social security and pension contributions. |
| CEB4c | Severance indemnity expense: The annual expense accrued for employee severance pay (TFR). |
| CEB4d | Pension and similar expenses: Expenses for company pension plans. |
| CEB4e | Other costs: Other miscellaneous personnel-related costs. |
| CEB4cde | TOTAL TFR, PENSION AND OTHER COSTS: The sum of severance, pension, and other related personnel costs. |
| CEB5a | Amortization of intangible assets: The annual amortization expense for intangible assets. |
| CEB5b | Depreciation of tangible assets: The annual depreciation expense for tangible assets. |
| CEB5c | Other write-downs of fixed assets: Other impairments or write-downs on fixed assets. |
| CEB5abc | TOTAL DEPRECIATION AND AMORTIZATION: The sum of all depreciation, amortization, and write-downs on fixed assets. |
| CEB5d | Write-down of receivables…: Provisions for bad or doubtful debts from current receivables. |
| CEB6 | Changes in inventories of raw materials…: The change in the value of raw material inventories. |
| CEB7 | Provisions for risks: Accruals made to the provision for risks an charges. |
| CEB8 | Other provisions: Other miscellaneous accruals to provisions. |
| CEB9 | Other operating expenses: Miscellaneous operating expenses not classified elsewhere. |
| CEBTOT | TOTAL COST OF PRODUCTION: The sum of all operating expenses. |
| CEBDIFFVAL | DIFFERENCE BETWEEN VALUE AND COSTS OF PRODUCTION (EBIT): The operating profit, calculated as Value of Production minus Cost of Production. |
| CECLABELPROVENTIONERIFIN | FINANCIAL INCOME AND EXPENSES: Heading for the financial section of the income statement. |
| CEC1 | Income from investments: Income such as dividends received from equity investments. |
| CEC2 | Other financial income: Other income from financial sources, such as interest earned. |
| CEC3 | Interest and other financial expenses: Expenses for interest on debt and other financial charges. |
| CEC4 | Foreign exchange gains and losses: Gains or losses resulting from fluctuations in foreign currency exchange rates. |
| CECTOT | TOTAL FINANCIAL INCOME AND EXPENSES: The net result of all financial income and expenses. |
| CEDLABELRETTIFICHE | Value adjustments on financial assets and liabilities.: |
| CED1a | Revaluations of investments: Upward revaluation of equity investments. |
| CED1b | Revaluations of financial fixed assets…: Upward revaluation of non-investment financial assets. |
| CED1c | Revaluations of securities…: Upward revaluation of current securities. |
| CED1Tot | TOTAL REVALUATIONS: The sum of all upward value adjustments on financial assets. |
| CED2a | Write-downs of investments: Impairments or downward revaluation of equity investments. |
| CED2b | Write-downs of financial fixed assets…: Impairments or downward revaluation of non-investment financial assets. |
| CED2c | Write-downs of securities…: Impairments or downward revaluation of current securities. |
| CED2Tot | TOTAL WRITE-DOWNS: The sum of all impairment losses on financial assets. |
| CEDTot | TOTAL ADJUSTMENTS: The net result of all revaluations and write-downs of financial assets. |
| CEELABELPROVENTIONERSTRA | EXTRAORDINARY INCOME AND EXPENSES: Heading for non-recurring, extraordinary items. |
| CEE1 | Income with separate indication of capital gains: Extraordinary income, with capital gains shown separately. |
| CEE1PLUS | of which, capital gains: The portion of extraordinary income that is from capital gains. |
| CEE2 | Expenses with separate indication of capital losses: Extraordinary expenses, with capital losses shown separately. |
| CEE2MINUS | of which, capital losses: The portion of extraordinary expenses that is from capital losses. |
| CELABELIMPOSTE | Taxes and profit: Section for income taxes and the final net result. |
| CEIMPOSTE | Income taxes for the year: The income tax expense for the current period. |
| CEPROVSTRA | TOTAL EXTRAORDINARY INCOME AND EXPENSES: The net result of all extraordinary items. |
| CERISANTEIMP | PROFIT BEFORE TAX: The company’s profit before deducting income tax expense. |
| CEUTILE | NET PROFIT (LOSS) FOR THE YEAR: The final net income or loss after all revenues and expenses, including taxes. |
| RFLABEL | CASH FLOW STATEMENT: The heading for the Cash Flow Statement. |
| RFALABEL | OPERATING WORKING CAPITAL CASH FLOW: A section detailing cash flow related to operating working capital. |
| RFA1 | Net Income: The starting point for the cash flow statement, usually net profit. |
| RFA2 | Incr. in assets for internal work & financial reval.: Adjustments for non-cash items like capitalized internal work and revaluations. |
| RFA3 | Depreciation and Amortization: Adding back non-cash depreciation and amortization charges. |
| RFA4 | Provisions: Changes in non-cash provisions. |
| RFA5 | Write-downs: Adding back non-cash impairment charges. |
| RFA6 | Change (+/-) in trade receivables: The change in accounts receivable, adjusted for cash flow calculation. |
| RFA7 | Change (+/-) in inventories: The change in inventory levels, adjusted for cash flow calculation. |
| RFA8 | Change (+/-) in trade payables: The change in accounts payable, adjusted for cash flow calculation. |
| RFBLABEL | OPERATING CASH FLOW: The subtotal representing cash flow from operations. |
| RFB1 | Change (+/-) in other receivables: The change in other receivable accounts. |
| RFB2 | Change (+/-) in other payables: The change in other payable accounts. |
| RFB3 | Change (+/-) in provisions/funds: The change in provisions and funds. |
| RFB4 | Operating Cash Flow: The final calculated cash flow from operating activities. |
5 Conformance Testing
A Data instance Conforms with Aaaaaa (CUI-XYZ) V2.0 if:
- The Data validates against the Space-Time’s JSON Schema.
- All Data in the Space-Time’s JSON Schema
- Have the specified type.
- Validate against their JSON Schemas.
- Conform with their Data Qualifiers if present.
