Go to CUI-CPP V2.0 Data Types

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:

  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

 

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:

  1. The Data validates against the Aaaaaa’s JSON Schema.
  2. All Data in the  Aaaaaa’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