Go to CUI-CPP V2.0 Data Types

1     Definition 2     Functional Requirements 3     Syntax
4     Semantics 5    Conformance Testing 6     Performance Assessment

1      Definition

Data produced based on a set of accounting principles driving 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:

  1. The Data validates against the Space-Time’s JSON Schema.
  2. All Data in the  Space-Time’s JSON Schema
    1. Have the specified type.
    2. Validate against their JSON Schemas.
    3. Conform with their Data Qualifiers if present.

6     Performance Assessment