| 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: Governance Statements reflect the current normative situation where Governance Statements and Governance Descriptors have the same format. If a jurisdiction decides to change the Format of their Governance Statements, this change shall be reflected in the Governance Statements used as input to a CUI-CPP V2.0 Implementation.
Therefore, the Governance Statement and the Governance Assessment AIM are informative.
2 Functional Requirements
Currently, the same as Governance Descriptors.
3 Syntax
http://schemas.mpai.community/CUI1/V2.0/data/GovernanceStatements.json
4 Semantics
| Label | Description |
| Header | Space-Time Header |
| – Standard-Object | The characters “CUI-GVS-V” |
| – Version | Major version – 1 or 2 characters |
| – Dot-separator | The character “.” |
| – Subversion | Minor version – 1 or 2 characters |
| MInstanceID | Identifier of Virtual Space. |
| GovernanceDescriptorsID | |
| AFFBANCHE | Credit lines from banks: The total amount of credit facilities granted by banks to the company. |
| ALTRICOSTIFR | Other Costs: A category for miscellaneous costs not classified elsewhere. |
| ALTROFR | Other: Any other method of payment not listed. |
| AMMN | Director / Administrator: Indicates if the person holds a director or administrator position. |
| AMMORTAMENTOFR | Amortization / Depreciation: The periodic expense of allocating the cost of tangible and intangible assets. |
| ANAGRACF | Fiscal Code: The company’s unique tax identification code. |
| ANAGRADATA1 | Company data: General master data and information about the company. |
| ANAGRAFGIUR | Legal form: The company’s legal structure (e.g., S.p.A., S.r.l.). |
| ANAGRALBI | Registers, roles, and licenses: Information on official registers, roles, or licenses the company holds. |
| ANAGRALBINAME | Name: The name of the register or license. |
| ANAGRALBINOTE | Notes: Additional notes about the item. |
| ANAGRALBISCAD | Expiry date: The expiration date of the registration or license. |
| ANAGRALTRO | Other certifications: A category for any other certifications not listed elsewhere. |
| ANAGRALTRONAME | Certification: The name of the other certification. |
| ANAGRALTRONOTE | Notes: Additional notes about the certification. |
| ANAGRALTROSCAD | Expiry date: The expiration date of the certification. |
| ANAGRAMB | Environmental certifications: Information about certifications related to environmental management. |
| ANAGRAMBNAME | Certification: The name of the environmental certification. |
| ANAGRAMBNOTE | Notes: Additional notes about the certification. |
| ANAGRAMBSCAD | Expiry date: The expiration date of the environmental certification. |
| ANAGRATECO | Activity codes: Business activity codes that classify the company’s operations. |
| ANAGRATECO1 | Primary ATECO: The primary business activity code. |
| ANAGRATECO2 | Secondary ATECO 1: A secondary business activity code. |
| ANAGRATECO3 | Secondary ATECO 2: Another secondary business activity code. |
| ANAGRATECOROW | Codes: A row for displaying activity codes. |
| ANAGRATECOVALUE | Code: The field to enter the code value. |
| ANAGRBIL | Financial Statement: Section related to the company’s financial statements. |
| ANAGRBILDATALAST | Date of last filed financial statement (dd/mm/yyyy): The date when the most recent financial statement was officially filed. |
| ANAGRBILOBL | Obligation to file financial statements: Indicates if the company is legally required to file its financial statements. |
| ANAGRCERT | Certifications: Information about certifications held by the company. |
| ANAGRCERTNAME | Certification: The name of the certification (e.g., ISO 9001). |
| ANAGRCERTNOTE | Notes: Additional notes about the certification. |
| ANAGRCERTSCAD | Expiry date: The expiration date of the certification. |
| ANAGRDATAINIZIO | Activity start date (dd/mm/yyyy): The date on which the company officially began its business activities. |
| ANAGRDATAISCRIZ | Registration date (dd/mm/yyyy): The date the company was registered with the official business registry. |
| ANAGREMAIL | Certified E-mail (PEC): The company’s certified email address, which has legal validity in Italy. |
| ANAGRLEI | LEI: The Legal Entity Identifier, a global identifier for legal entities. |
| ANAGRNACE | NACE: The NACE code, a European standard classification of business activities. |
| ANAGRQTY | Quality certifications: Information on certifications related to quality management systems. |
| ANAGRQTYNAME | Certification: The name of the quality certification (e.g., ISO 9001). |
| ANAGRQTYNOTE | Notes: Additional notes about the certification. |
| ANAGRQTYSCAD | Expiry date: The expiration date of the quality certification. |
| ANAGRREA | REA Number: The company’s registration number in the Economic and Administrative Index (REA). |
| ANAGRREFERENTI | Contacts: Information about key contact persons within the company. |
| ANAGRREFERENTIC | Last Name: The last name of the contact person. |
| ANAGRREFERENTIEMAIL | Email: The email address of the contact person. |
| ANAGRREFERENTIENOTE | Notes: Additional notes or comments about the contact person. |
| ANAGRREFERENTIETEL | Telephone: The telephone number of the contact person. |
| ANAGRREFERENTIFUNZ | Function/Role: The job function or role of the contact person. |
| ANAGRREFERENTIN | First Name: The first name of the contact person. |
| ANAGRREFERENTIPR | Main contact: The primary contact person for inquiries. |
| ANAGRSEDI | Office addresses: Information about the locations of the company’s offices or sites. |
| ANAGRSEDIADDETTI | Number of employees at the site: The number of employees working at that specific office location. |
| ANAGRSEDIATECO | ATECO: The ATECO activity code associated with a specific office location. |
| ANAGRSEDICAP | Postal Code: The postal code for the office’s address. |
| ANAGRSEDICITTA | City: The city where the office is located. |
| ANAGRSEDIINDIR | Street Address: The street name and number for the office’s address. |
| ANAGRSEDIPR | Office/Site: The name or type of office (e.g., legal, operational). |
| ANAGRSEDIPROV | Province: The province where the office is located. |
| ANAGRSEDIREG | Region: The region where the office is located. |
| ANAGRSEDITIPO | Type (main): The type of the office, indicating if it’s the main or legal headquarters. |
| ANAGRSOA | SOA Certifications: Certifications required in Italy for participating in public works contracts. |
| ANAGRSOANAME | Certification: The name or category of the SOA certification. |
| ANAGRSOANOTE | Notes: Additional notes about the certification. |
| ANAGRSOASCAD | Expiry date: The expiration date of the SOA certification. |
| ANAGRSTATO | Activity status: The current operational status of the company (e.g., active, inactive). |
| ANAGRSTATOATT | Active: The company is currently active and operating. |
| ANAGRSTATOVAL | Status detail: More detailed information about the company’s operational status. |
| ANAGRSWOUT | Outsourced management services: Information on business management services that are outsourced to third parties. |
| ANAGRSWOUTNAME | Service: The name of the outsourced service (e.g., payroll, accounting). |
| ANAGRSWOUTNOTE | Notes: Additional notes about the outsourced service. |
| ANAGRSYS | Internal systems: Information about the company’s internal software systems. |
| ANAGRSYSCNTINT | Internal accounting system: The software used for the company’s internal accounting. |
| ANAGRSYSEXIST | In place / Exists: Indicates whether a particular system is currently in use. |
| ANAGRSYSGEST | Integrated management system (ERP): The company’s ERP or integrated system for managing core business processes. |
| ANAGRSYSNAME | Software: The name of the software application. |
| ANAGRSYSNOTE | Notes: Additional notes about the internal system. |
| ANAGRSYSSCONTR | Management control software: Software specifically used for management accounting and performance control. |
| ANOMALIE | Anomalies – Analysis by category: A breakdown and analysis of identified issues or anomalies by category. |
| ASCADENZAFR | On due date: Payments made on the agreed-upon due date. |
| ASSEGNIFR | Checks: Payments made by issuing a check. |
| BANCHEMACROCAT | Macro-category: The high-level classification for the banking product or service. |
| BANCHENOME | Bank name: The name of the specific financial institution. |
| BANCHEVAL | Validity/characteristic: The specific terms, type, or characteristics of the bank facility. |
| BILTYPE | Type of Financial Statement: The format of the financial statement (e.g., ordinary, abridged). |
| BONIFICIFR | Bank transfers: Payments made via electronic bank transfer. |
| BUDGET | Budget (2020): The financial plan or budget for the year 2020. |
| CAMBIALIFR | Bills of exchange: Payments made using a formal bill of exchange, a written order for payment. |
| CAPACITARIMBORSOPRESTITISCADENZAFISSAFR | Fixed-term loan repayment capacity: The company’s ability to meet its obligations on fixed-term loans. |
| CAPITALECIRCOLANTENEGATIVOFR | Negative working capital: When current liabilities are greater than current assets. |
| CAPITALECIRCOLANTENETTONEGATIVOFR | Negative net working capital: Same as negative working capital, indicating short-term liquidity issues. |
| CAPMINIMILEGGE | Capital below legal limits: The company’s share capital has fallen below the legally required minimum. |
| CAPMINIMILEGGEFR | Capital below legal limits: An indicator that share capital is below the legal minimum requirement. |
| CF1 | Fiscal Code Person 1: The fiscal code for the first individual. |
| CF2 | Fiscal Code Person 2: The fiscal code for the second individual. |
| COGNOME | Last Name: The last name of a person. |
| COGNOME | Last Name: Last Name. |
| COGNOMEPF | Last Name/Company Name: The last name of the individual or the name of the legal entity. |
| COMPAGINESOCIALE | CORPORATE STRUCTURE: Section detailing the company’s ownership and shareholder composition. |
| CONSULENZESERVIZIFR | Consulting and services: Costs for external consulting, professional fees, and other services. |
| CONTLEGFISC | Legal and tax disputes…: Potential liabilities arising from ongoing legal and tax disputes if the company loses. |
| CONTVALUE | Litigation amount: The monetary value or amount at stake in a legal dispute. |
| DATACOMPILAZIONE | Compilation date (DD/MM/YYYY): The date when the form or survey was completed. |
| DATANASCITA | Date of birth (dd/mm/yyyy): The birth date of the individual. |
| DATO | Data / Value: The specific data point, value, or figure. |
| DEFICITPATRIMONIALEFR | Equity deficit: A situation where total liabilities exceed total assets, resulting in negative equity. |
| DIMAZIENDALE | Company size: A classification of the company based on metrics like employees or revenue. |
| DIMAZIENDALECOLL | Number of collaborators: The total count of external partners or collaborators not classified as employees. |
| DIMAZIENDALEDIP | Number of employees: The total count of individuals employed directly by the company. |
| DIMAZIENDALEINDIP | Number of freelancers/independents: The total count of independent contractors or freelancers working with the company. |
| DIMAZIENDALER | Average value last year: The average value, likely of revenue or assets, recorded in the previous year. |
| DIMAZIENDALETOT | Totals: The sum of all personnel categories (employees, freelancers, collaborators). |
| DOVUTOPERIODO | Due in the reference period: The total amount that became due to suppliers within the period. |
| EBITDAFR | EBITDA: Earnings Before Interest, Taxes, Depreciation, and Amortization. A measure of profitability. |
| EBITDASUVENDITEFR | EBITDA on sales (EBITDA Margin): A profitability ratio calculated as EBITDA divided by total revenue. |
| ESATTORIAFR | Tax collection agency: Related to debts managed by the tax collection agency. |
| ESPSETT | Industry experience: The level or years of experience the person has in the specific industry. |
| FLUSSOCASSAGESTIONEFR | Operating cash flow: The cash generated from normal business operations. |
| FORNITORIRF | Suppliers: Related to suppliers or accounts payable. |
| FUNSERINTERESSATI | Functions and services affected: The business functions or services that are impacted by an issue. |
| GARANZIE | Guarantees: Collateral or guarantees provided to secure financial obligations. |
| GIANCENZAMEDIASCORTEFR | Average inventory holding period (days): The average number of days that a company holds its inventory before selling it. |
| GIORNICOPERTURASCORTEFR | Days of inventory coverage: The number of days a company can operate without replenishing its inventory. |
| GOVERNANCE | Administrative Body: The governing or administrative body of the company (e.g., Board of Directors). |
| GRADOCOPERTURAINTERESSIPASSIVIFR | Interest coverage ratio: A measure of a company’s ability to meet its interest payments. |
| GRADODIAMMORTAMENTOFR | Degree of depreciation/amortization: The extent to which fixed assets have been depreciated, indicating their age. |
| INCRPRESTITIBREVIFINANZIAMENTILUNGOFR | Increase in short-term loans for long-term financing: Using short-term debt to finance long-term assets, a potential risk indicator. |
| INDALTRO | Other indicators: A category for any other relevant performance or risk indicators not listed. |
| INDFINANZIARI | Financial indicators: Key ratios and metrics used to analyze financial performance and health. |
| INDICECORRENTEFR | Current Ratio: A liquidity ratio that measures ability to pay short-term obligations. |
| INDICEDICOPERTURADELLEIMMOBILIZZAZIONIFR | Fixed asset coverage ratio: A ratio indicating the extent to which long-term assets are financed by long-term funds. |
| INDICEDIINDEBITAMENTOALUNGOFR | Long-term debt ratio: A ratio that measures the proportion of a company’s assets financed through long-term debt. |
| INDICELIQUIDITAORIMARIAFR | Primary liquidity ratio (Acid-Test/Quick Ratio): A measure of a company’s ability to meet short-term liabilities with its most liquid assets. |
| INDICELIQUIDITASECONDARIAFR | Secondary liquidity ratio (Current Ratio): A measure of a company’s ability to pay short-term obligations (Current Assets / Current Liabilities). |
| industria_e_digitalizzazione_link | Industry and digitalization link: A hyperlink to an external survey on industry and digitalization. |
| INIZIALIGOV | Initials: The initials of the person related to the governance structure. |
| INPSFR | INPS: Related to social security contributions. |
| INTERNO | Internal: Indicates if the person or role is internal to the company. |
| INTRTRASPORTO | Transport interruption: The risk of disruption to logistics and transportation chains. |
| IVA | VAT Number: The company’s unique Value Added Tax identification number for fiscal purposes. |
| IVAFR | VAT: Related to Value Added Tax. |
| KEYMAN | Loss of Keyman: The risk associated with the departure or loss of a critical employee. |
| MARGINETESORERIAFR | Treasury margin: A liquidity measure, often calculated as (Current Assets – Inventory) – Current Liabilities. |
| MATERIEPRIMEFR | Raw materials and semi-finished goods: Costs for the purchase of raw materials and components for production. |
| NATURAAFFIDAMENTO | Nature of credit line: The type or purpose of the granted credit facility. |
| NOME | First Name: The first name of a person. |
| NOME | Name: First Name. |
| NOMEPF | First Name (if natural person): The first name of the individual. |
| NONPAGATO | Unpaid: The portion of the due amount that remains unpaid. |
| NOTE | Notes: A field for additional comments or explanatory notes. |
| NUMBANCHE | Number of banks involved: The total count of banks the company has financial relationships with. |
| NUMBANCHEVAL | Value: The monetary value associated with the bank-related item. |
| ONERIFINANZIARIFATTURATOFR | Financial charges on revenue: The ratio of financial expenses (like interest) to total revenue. |
| ONERIPASSIVIFR | Passive charges / Interest expenses: Expenses related to debt, primarily interest payments on loans. |
| OPERATIVO | Operational roles: Describes the person’s hands-on, operational roles within the company. |
| PAGATO | Paid: The portion of the due amount that has been paid. |
| PAGFORNITORI | Supplier payments: Section related to the status of payments to suppliers. |
| PERC | Percentage (as an integer without ‘%’): A value representing a percentage, entered as a whole number. |
| PERDCLIENTI | Loss of main customers: The risk associated with losing one or more key customers. |
| PERDFORNITORI | Loss of main suppliers: The risk associated with losing one or more key suppliers. |
| PERDITARUOLIAPPLIACATI | Loss of senior roles: The risk associated with the departure of key senior executives. |
| PERDLOCALI | Loss of or access to premises: The risk of losing access to the main business premises (e.g., due to disaster). |
| PERFISICA | Natural person: An individual human being, as opposed to a legal entity. |
| PERIODO | Reference period: The time frame to which the reported data or information pertains. |
| PERS | Number of people: A value representing a count of individuals. |
| PERSONALEFR | Personnel: Costs related to employees, including salaries, benefits, and social contributions. |
| PERUTIL | Utilized/Granted percentage: The ratio of total utilized credit to total granted credit, as a percentage. |
| POSIZIONEFINANZIARIANETTAFR | Net financial position: The difference between a company’s financial debt and its cash and liquid assets. |
| PROFITTIPERDITE | Profits and losses: The Profit and Loss statement, also known as the Income Statement. |
| QDATA | Questionnaire: The questionnaire or form itself. |
| QUOTAVOTOMAGGIORE | Indicate the minimum number of subjects…: The minimum number of individuals needed to reach a voting majority. |
| QUOTAVOTOMAGGIOREFR | Indicate the minimum number of subjects…: The minimum number of individuals needed to reach a voting majority. |
| QUOTAVOTOORD | Ordinary general meeting: Voting majority requirements for an ordinary shareholders’ meeting. |
| QUOTAVOTOSTRA | Extraordinary general meeting: Voting majority requirements for an extraordinary shareholders’ meeting. |
| QUOTE | Share %: The ownership percentage or share held by the person or entity. |
| QVER | Version: The version number of the questionnaire. |
| RATERIENTROFR | Repayment plan installments: Payments made as part of a structured debt repayment plan. |
| RETRIBUZIONEFR | Monthly payroll amount: The total gross amount of salaries and wages paid per month. |
| REVCONTRL | Audit and control: Activities related to internal and external auditing and financial controls. |
| REVOBBLIGATORIA | Mandatory audit: Indicates whether a statutory audit of the financial statements is required by law. |
| RICAVIATIPICIFR | Atypical Revenues: Revenue generated from non-core or incidental business activities. |
| RICAVIDAVENDITEFR | Revenue from sales: The total income generated from the sale of goods and services. |
| RICAVIFINANZIARIFR | Financial Revenues: Income derived from financial assets, such as interest or dividends. |
| RICAVITIPICIFR | Typical Revenues: Revenue generated from the company’s core business operations. |
| RIMEDIATTUARE | Remedies to be implemented: Corrective actions or remedies that are planned but not yet active. |
| RIMEDIINATTO | Remedies already in place: Corrective actions or remedies that have already been implemented. |
| ROIFR | ROI (Return on Investment): A performance measure used to evaluate the efficiency of an investment. |
| RUOLIAPICALI | Senior roles – Legal/Compliance responsibility: Responsibility for legal and compliance matters held by senior management. |
| RUOLO | Role: The specific job title or role of the person within the company. |
| RUOLOALTRO | Role (Fill in only if “Other” is selected): A free-text field to specify a role if not in the predefined list. |
| SCADUTO120 | Overdue > 120. Historical data YTD: The amount overdue for more than 120 days, year-to-date. |
| SCADUTO60 | Overdue > 60. Historical data YTD: The amount overdue for more than 60 days, year-to-date. |
| SCONFINAMENTO | Overdraft: The amount by which drawings exceed the authorized credit limit. |
| SINDACO | Statutory auditor: A member of the board of statutory auditors, overseeing legal and financial compliance. |
| SOCREV | Audit firm: The name of the external firm responsible for conducting the audit. |
| TASSEFISCALITAFR | Taxes and taxation: Costs related to corporate income taxes and other fiscal charges. |
| TIPOLOGIAGARANZIE | Type of guarantees: The classification or type of guarantee provided. |
| TOTACCORDATO | Total granted: The sum of all credit lines and loans granted by all banks. |
| TOTALECOSTI | Total costs: The sum of all costs and expenses. |
| TOTALEDEBITIRICAVIFR | Total debt / Revenue: A ratio of total debt to total revenue, indicating leverage. |
| TOTALERICAVI | Total revenues: The sum of all revenues from all sources. |
| TOTUTIL | Total utilized: The sum of all credit lines and loans currently used by the company. |
| types[date] | Date field: A field designed to hold a date. |
| types[number] | Numeric field: A field designed to hold numbers. |
| types[text] | Text field: A field designed to hold alphanumeric text. |
| users[created][intro] | User created intro text: Introductory text for a notification when a new user account has been created. |
| users[created][title] | User created: The title for a notification when a new user account is successfully created. |
| VISTAFR | At sight: Payments made immediately upon presentation of an invoice or document. |
5 Conformance Testing
A Data instance Conforms with Governance Statements (CUI-GVS) 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.
