1 Definition | 2 Functional Requirements | 3 Syntax |
4 Semantics | 5 Conformance Testing | 6 Performance Assessment |
Informative
1 Definition
The collection of Statements provided by the Company being assessed with an Implementation of CUI-CPP V2.0.
Note: Financial Statements reflect the current normative situation where Financial Statements and Financial Descriptors have the same format. If a jurisdiction decides to change the Format of their Financial Statements, this change shall be reflected in the Financial Statements used as input to a CUI-CPP V2.0 Implementation.
Therefore, the Financial Statements and the Financial Assessment AIM are informative.
2 Functional Requirements
The Financial Statements include financial data of the Company following the FIRS standard.
3 Syntax
https://schemas.mpai.community/CUI1/V2.0/data/FinancialStatements.json
4 Semantics
Label | Description |
Header | Financial Descriptors Header |
– Standard-FinancialDescriptors | The characters “CUI-FNS-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.
6 Performance Assessment
Label | Description |
Header | Space-Time Header |
– Standard-Object | The characters “CUI-FNS-V” |
– Version | Major version – 1 or 2 characters |
– Dot-separator | The character “.” |
– Subversion | Minor version – 1 or 2 characters |
MInstanceID | Identifier of Virtual Space. |
FinancialStatementsTime | |
Financial Statements | |
– Balance Sheet | Presents the financial position of an entity at a specific point in time. |
– Income Statement | Shows the financial performance over a period, including income and expenses. |
– Comprehensive Income Statement | Includes all income and expenses recognized, including those not captured in profit or loss. |
– Cash Flow Statement | Reports cash inflows and outflows from operating, investing, and financing activities. |
– Changes in Equity Statement | Shows changes in equity from transactions with owners and total comprehensive income. |
– Balance Sheet | Resources controlled by the entity expected to generate future economic benefits. |
– Balance Sheet | Obligations of the entity arising from past events expected to result in outflows. |
– Balance Sheet | Residual interest in the assets of the entity after deducting liabilities. |
– Income Statement | Income earned from primary business activities before expenses are deducted. |
– Income Statement | Costs incurred in the ordinary course of business operations. |
– Income Statement | Profit generated from core operations, excluding interest and taxes. |
– Income Statement | Earnings before tax expenses are applied. |
– Income Statement | Net result after all expenses and taxes have been deducted. |
– Comprehensive Income Statement | Components of income not included in the profit or loss statement. |
– Cash Flow Statement | Cash generated or used by primary business operations. |
– Cash Flow Statement | Cash spent or received from acquisition or sale of long-term assets. |
– Cash Flow Statement | Cash received from or paid to investors and creditors. |
– Balance Sheet | Tangible assets held for use in production or supply of goods or services. |
– Balance Sheet | Non-physical assets like patents and trademarks with future economic benefits. |
– Balance Sheet | Goods held for sale in the ordinary course of business. |
– Balance Sheet | Amounts owed to the entity by customers for goods or services delivered. |
– Balance Sheet | Amounts the entity owes to suppliers for goods or services received. |
– Balance Sheet | Borrowings and other financial obligations. |
– Income Statement / Balance Sheet | Amount of tax payable or recoverable for the period. |
– Income Statement | Portion of profit attributed to each outstanding share. |
DescrMetadata | Descriptive Metadata |
5 Conformance Testing
A Data instance Conforms with Financial Statements (CUI-FNS) V2.0 if:
- The Data validates against the Aaaaaa’s JSON Schema.
- All Data in the Aaaaaa’s JSON Schema
- Have the specified type.
- Validate against their JSON Schemas.
- Conform with their Data Qualifiers if present.