1 Definition | 2 Functional Requirements | 3 Syntax |
4 Semantics | 5 Conformance Testing | 6 Performance Assessment |
1 Definition
2 Functional Requirements
3 Syntax
https://schemas.mpai.community/CUI1/V2.0/data/SecondaryRiskStatements.json
4 Semantics
Label | Description |
Header | Secondary Risk Statements Header |
– Standard-SecondaryRiskStatements | The characters “CUI-SRS-V” |
– Version | Major version – 1 or 2 characters |
– Dot-separator | The character “.” |
– Subversion | Minor version – 1 or 2 characters |
MInstance | Identifier of Virtual Space. |
RISKBANCHE | BANKING SITUATION: A section dedicated to the company’s overall financial situation with banks. |
RISKBANCHEDETT | Summary of banking situation: A summary overview of relationships, credit lines, and debt with all banks. |
RISKBANCHEMACROCAT | Guarantee macro-category: The high-level classification of guarantees provided or received for credit lines. |
RISKBANCHECARAT | Validity/Characteristic of guarantees: The specific type or characteristic of the guarantees associated with credit facilities. |
RISKBANCHECARATAUTOREV | Revocable self-liquidating: A revocable credit line automatically repaid by the collection of trade receivables. |
RISKBANCHECARATAUTOTEMP | Temporary self-liquidating: A temporary, non-revolving credit line repaid by collecting trade receivables. |
RISKBANCHECARATCASSAREV | Revocable cash/advances: A revocable overdraft facility or cash advance credit line. |
RISKBANCHECARATCASSATEMP | Temporary cash/advances: A temporary overdraft facility or cash advance credit line. |
RISKBANCHECARATFINML | Medium/Long-term financing: Loans or financing with a repayment period extending beyond one year. |
RISKBANCHECARATSOFF | Non-performing loans – insolvency proceeding: Non-performing loans related to a company undergoing bankruptcy or insolvency proceedings. |
RISKBANCHECARATCREDSOFF | Non-performing loans: Loans that are in default or close to being in default. |
RISKBANCHECARATCREDCOMM | Commercial signature credits: Commitments like letters of credit or guarantees for commercial transactions. |
RISKBANCHECARATCREDFIN | Financial signature credits: Guarantees or commitments with a financial, rather than commercial, nature. |
RISKBANCHECARATDER | Derivatives: Financial instruments whose value is derived from an underlying asset or benchmark. |
RISKBANCHECARATGARPREST | Guarantees given to third parties: Guarantees that the company has provided on behalf of other entities. |
RISKBANCHECARATGARRIC | Guarantees received from third parties: Guarantees received from other entities to secure the company’s obligations. |
BANCHEVALIDITA | Validity / Characteristic: Specifies the type and validity terms of a bank-related financial instrument. |
RISKNOMEBANCA | Bank name: The name of the financial institution or bank. |
RISKCONCESSO | Granted amount: The total credit amount or facility approved by the bank. |
RISKBANCHEGARANZIA | Type of guarantee: The specific nature of the collateral or guarantee provided for a loan. |
RISKUTILIZZATO | Utilized amount: The portion of the granted credit line that is currently being used. |
RISKSCOSTAMENTO | Overdraft percentage: The percentage by which the utilized amount exceeds the granted credit limit. |
RISKBANCHESCADENZA | Expiry (month/year): The expiration date of the credit facility or loan, shown as month/year. |
RISKFORNITORIART24 | SUPPLIERS ART. 24: Section regarding supplier debts as per a specific legal article (Art. 24). |
RISKFORNITORIART24ROW | Period data: Data related to supplier debts for the specified reference period. |
RISKFORNITORIART24DEB | Total debts to suppliers: The total amount owed by the company to all its suppliers. |
RISKFORNITORIART24IMPNSCAD | Amount of non-overdue supplier debts: The portion of supplier debt that is not yet past its due date. |
RISKFORNITORIART24IMPSCAD | Amount of overdue supplier debts: The portion of supplier debt that is past its due date. |
RISKFORNITORIART24PERCSCADOLTRE | Amount of supplier debts overdue > 120 days: The amount of supplier debt that is more than 120 days overdue. |
RISKRETRIBUZIONIART24 | REMUNERATION ART. 24: Section regarding payroll debts as per a specific legal article (Art. 24). |
RISKRETRIBUZIONIART24ROW | Period data: Data related to payroll debts for the specified reference period. |
RISKRETRIBUZIONIART24MESE | Average monthly payroll: The company’s average total payroll expense per month. |
RISKRETRIBUZIONIART24DEB | Debts for remuneration: The total amount of unpaid salaries and wages owed to employees. |
RISKRETRIBUZIONIART24DEBOLTRE60 | Amount of payroll debts overdue > 60 days: The amount of unpaid payroll that is more than 60 days overdue. |
RISKINPS | INPS ART.15: Section for social security contributions (INPS) as per Art. 15. |
RISKINPSROW | Period data: Data related to INPS contributions for the specified reference period. |
RISKINPSTOT | Total contributions due (previous year): The total social security contributions payable for the previous year. |
RISKINPSSOGLIA | Threshold Law 12/1/2019 Art.15 c.b: A legal threshold for social security debt defined by a specific law. |
RISKINPSDEBTOT | Total Debts to INPS: The total outstanding amount owed to the national social security agency (INPS). |
RISKINPSDEBTOTOLTRE6 | Contribution debts overdue > 6 months: The amount of social security contributions that is more than 6 months overdue. |
RISKENTRATE | REVENUE AGENCY ART.15: Section for tax debts to the tax authority (Agenzia delle Entrate) per Art. 15. |
RISKENTRATEROW | Period data: Data related to tax debts for the specified reference period. |
RISKENTRATEVOLUME | Turnover from previous year’s VAT return: The total business turnover declared in the previous year’s VAT filing. |
RISKENTRATEDEB | Amount of overdue and unpaid VAT debt: The total amount of Value Added Tax (VAT) that is overdue and unpaid. |
RISKRISCOSS | COLLECTION AGENCY: Section for debts managed by the official tax collection agency. |
RISKRISCOSSROW | Period data: Data related to debts with the collection agency for the specified period. |
RISKRISCOSSCRED | Sum of debts entrusted for collection: The total amount of debts officially handed over to the collection agency. |
RISKDATA | Survey Info: General information about the survey or data collection form. |
RISKDATAVERS | Version: The version number of the survey or form. |
RISKDATANAME | Type: The type or name of the survey being completed. |
RISKDATAR | Date: The date the survey or data was recorded. |
RISKALTRIFINANZIAMENTI | Other financing: Section for financing from sources other than banks. |
RISKALTRIFINANZIAMENTIGAZANZIE1 | Guarantees %: The percentage of the financing that is secured by guarantees. |
RISKALTRIFINANZIAMENTIGAZANZIETIPO | Type of Guarantees: The nature of the guarantees provided for the other financing. |
RISKALTRIFINANZIAMENTIGAZANZIETIPOLIST | GuaranteeTypeList: A list of available guarantee types for selection. |
RISKALTRIFINANZIAMENTINSCAD | Non-overdue amount: The portion of other financing that is not yet past its due date. |
RISKALTRIFINANZIAMENTIROW | Period data: Data related to other financing for the specified reference period. |
RISKALTRIFINANZIAMENTISCAD | Overdue amount: The portion of other financing that is past its due date. |
RISKALTRIFINANZIAMENTISCADOLTRE120 | Amount overdue > 120 days: The amount of other financing that is more than 120 days overdue. |
RISKALTRIFINANZIAMENTISOCI | Of which from shareholders: The portion of other financing that was provided by the company’s shareholders. |
RISKALTRIFINANZIAMENTITOT | Totals: The total amount of financing from non-bank sources. |
RISKCF | Fiscal Code: The unique tax identification code for an individual or entity in Italy. |
RISKCFRESP | Fiscal code of the responsible person: The tax code of the individual who is responsible for a task or area. |
RISKCOLUMCFRESPD | Fiscal Code: The fiscal code of the decision-maker for the risk. |
RISKCOLUMCFRESPM | Fiscal Code: The fiscal code of the person responsible for risk mapping. |
RISKCOLUMCFRESPMON | Fiscal Code: The fiscal code of the person responsible for monitoring the risk. |
RISKCOLUMCOGNRESPD | Last name of decision-maker: The last name of the manager or executive responsible for making decisions about the risk. |
RISKCOLUMCOGNRESPM | Last name of person responsible for mapping: The last name of the person who aassessed and mapped the risk. |
RISKCOLUMCOGNRESPMON | Last name of person responsible for monitoring: The last name of the individual responsible for ongoing risk monitoring. |
RISKCOLUMIMIMPACT | Impact: The potential effect or consequence if the risk event occurs. |
RISKCOLUMIMPLI | Implications of breaches: The specific consequences that would result from a breach or violation. |
RISKCOLUMMONIT | % residual risk: The percentage of risk remaining after all mitigation efforts have been applied. |
RISKCOLUMMONITINT | Internal monitoring date: The date when the risk was last internally monitored. |
RISKCOLUMMONITVERINT | Date of residual risk value verification…: The date the residual risk value was verified with external parameters/experts. |
RISKCOLUMNOMERESPD | First Name: The first name of the decision-maker for the risk. |
RISKCOLUMNOMERESPM | First Name: The first name of the person responsible for risk mapping and assessment. |
RISKCOLUMNOMERESPMON | First Name: The first name of the person responsible for monitoring the risk. |
RISKCOLUMPRESIDIO | % treatment with control measures: The percentage of risk reduction achieved through internal controls. |
RISKCOLUMPRESIDIOALTRO | % treatment with other: The percentage of risk mitigated by other, non-specified means. |
RISKCOLUMPRESIDIOASS | % treatment with mitigation by insurance transfer: The percentage of risk mitigated by transferring it via insurance. |
RISKCOLUMPRESIDIOCOP | % treatment with insurance coverage: The percentage of risk transferred or mitigated through insurance. |
RISKCOLUMPRESIDIOGIUR | % treatment with legal mitigation: The percentage of risk mitigated through legal means like contracts. |
RISKCOLUMPRESIDIOINT | % treatment with internal mitigation: The percentage of risk mitigated through internal controls and actions. |
RISKCOLUMPROB | Likelihood – Probability: The probability or likelihood of the risk event occurring. |
RISKCOLUMRIT | % of retention: The percentage of the risk that the company decides to accept or retain. |
RISKCOLUMSEV | Severity: The overall severity of the risk, often a combination of likelihood and impact. |
RISKCOLUMTYPE | Type of risk: The category or classification of the identified risk. |
RISKCOLUMWHO | Name of interested party: The stakeholder or party affected by or involved in the risk. |
RISKCOMPENSO | Gross annual compensation: The total annual salary or compensation before taxes and deductions. |
RISKDEROGAINDICE | CRISIS CODE WAIVER: A section concerning the waiver of specific crisis code indicators. |
RISKDEROGAINDICER1ROW | Intend to waive the application of the indices…: A yes/no question on whether the company intends to waive crisis code indices. |
RISKDFCF | Functional dependency (Fiscal Code): The fiscal code of the person someone functionally reports to. |
RISKDFNAME | Functional dependency (Name): The name of the person someone functionally reports to. |
RISKDSCR1 | DEBT SERVICE COVERAGE RATIO: A ratio measuring the cash flow available to pay current debt obligations. |
RISKDSCR12mesi | 12 months: A value or calculation pertaining to a 12-month period. |
RISKDSCR1SINO | Answer: A field for a Yes/No answer. |
RISKDSCR2ROW | Are reliable data available…: A question to confirm if reliable data is available for calculating the DSCR. |
RISKDSCR6mesi | 6 months: A value or calculation pertaining to a 6-month period. |
RISKDSCRORD | DSCR – Standard Approach: A standard, more detailed method for calculating the Debt Service Coverage Ratio. |
RISKDSCRORDCREDIT | Available credit lines: Unused credit lines that can be drawn upon for liquidity. |
RISKDSCRORDDEBITALTRI | Principal repayment of debts to other lenders: The principal portion of debt repayments due to other non-bank lenders. |
RISKDSCRORDDEBITBANCHE | Principal repayment of debts to banks: The principal portion of debt repayments due to banks. |
RISKDSCRORDDEBITFISCBANCHE | Payment of tax or social security debt: Payments for taxes or social security contributions. |
RISKDSCRORDDEBITFORNALTRI | Payment of debt to suppliers and other creditors…: Payments to suppliers and others whose delay exceeds normal terms. |
RISKDSCRORDDEBITINTALTRI | Interest repayment of debts to other lenders: The interest portion of debt repayments due to other non-bank lenders. |
RISKDSCRORDDEBITINTBANCHE | Interest repayment of debts to banks: The interest portion of debt repayments due to banks. |
RISKDSCRORDFLUSSI | Operating cash flow available for debt service (FCFO): Free Cash Flow from Operations available to cover debt payments. |
RISKDSCRORDLIQINI | Initial liquidity: The starting liquidity position for the calculation period. |
RISKDSCRSEPL | DSCR – Simplified Approach: A simplified method for calculating the Debt Service Coverage Ratio. |
RISKDSCRSEPLDEBALTRI | Principal repayment of financial debt – to other lenders: The principal portion of loan repayments due to other non-bank lenders. |
RISKDSCRSEPLDEBBANCHE | Principal repayment of financial debt – to banks: The principal portion of loan repayments due to banks. |
RISKDSCRSEPLENTRCASSA | Cash inflows: Total expected cash inflows during the DSCR calculation period. |
RISKDSCRSEPLGCASSA | Initial cash balances: The starting cash balance for the DSCR calculation period. |
RISKDSCRSEPLUSCCASSA | Cash outflows: Total expected cash outflows during the DSCR calculation period. |
RISKFAMILIARITA | Familiarity: The degree of relationship or familiarity between individuals or entities. |
RISKIESTERNO | External: Indicates that the person or entity is external to the organization. |
RISKINTERNO | Internal: Indicates that the person or entity is internal to the organization. |
RISKIVA | VAT Number: The company’s Value Added Tax identification number. |
RISKIVACF | VAT Number/Fiscal Code: The company’s VAT number or the individual’s fiscal code. |
RISKMAP | Risk map: A visual tool for presenting the results of risk assessment. |
RISKMAPALTRI | Risk map – Other risks: A category for all other risks not covered in specific maps. |
RISKMAPAMB | Risk map – Environmental/Social: A risk map focused on environmental and social risks. |
RISKMAPCOMPL | Risk map – Compliance: A risk map focused on regulatory and legal compliance risks. |
RISKMAPCYB | Risk map – Cyber: A risk map specifically focused on cybersecurity risks. |
RISKMAPFIN | Risk map – Financial: A risk map specifically focused on financial risks. |
RISKMAPGDPR | Risk map – GDPR: A risk map specifically focused on GDPR and data privacy risks. |
RISKMAPSOCI | Risk map – Shareholders: A risk map specifically focused on risks related to shareholders. |
RISKMAPSTR | Risk map – Strategic/Operational: A risk map focused on strategic and operational risks. |
RISKMAPTUTELA | Risk map – Asset/People Protection: A risk map focused on protecting physical assets and personnel. |
RISKRIPORTAA | Hierarchical dependency (Reports to): The person or role to whom an individual reports in the organizational hierarchy. |
RISKSCHAINACQFORNITORI | PURCHASES – Key Suppliers: Section for information about the company’s key suppliers. |
RISKSCHAINACQFORNITORINAME | Name: The name of the key supplier company. |
RISKSCHAINACQFORNITORIPAESE | Country: The country where the key supplier is located. |
RISKSCHAINACQFORNITORIPIVA | VAT Number: The VAT number of the key supplier. |
RISKSCHAINACQFORNITORIRFALGS | Request for RedFlags evaluation: A request to perform a “Red Flags” risk assessment on the supplier. |
RISKSCHAINACQIMPORT | PURCHASES – Imports: Section related to the company’s import activities. |
RISKSCHAINACQIMPORTPAESE | Country: The country from which goods are imported. |
RISKSCHAINACQIMPORTPERC | % in currency other than EURO: The percentage of imports paid for in a currency other than the Euro. |
RISKSCHAINACQIMPORTTOT | Total imports (thousands of euros, integer value): The total value of all imports, expressed in thousands of euros. |
RISKSCHAINVENDCLIENTI | SALES – Key Customers: Section for information about the company’s key customers. |
RISKSCHAINVENDCLIENTINAME | Name: The name of the key customer company. |
RISKSCHAINVENDCLIENTIPAESE | Country: The country where the key customer is located. |
RISKSCHAINVENDCLIENTIPIVA | VAT Number: The VAT number of the key customer. |
RISKSCHAINVENDCLIENTIRFALGS | Request for RedFlags evaluation: A request to perform a “Red Flags” risk assessment on the customer. |
RISKSCHAINVENDEXPORT | SALES – Exports: Section related to the company’s export activities. |
RISKSCHAINVENDEXPORTPAESE | Country: The country to which goods are exported. |
RISKSCHAINVENDEXPORTPERC | % in currency other than EURO: The percentage of exports billed in a currency other than the Euro. |
RISKSCHAINVENDEXPORTTOT | Total exports (thousands of euros, integer value): The total value of all exports, expressed in thousands of euros. |
RISKSCHAINVENDTIPO | SALES – Prevailing revenue type: Information about the main sources or types of company revenue. |
RISKSCHAINVENDTIPOPERC | % of revenue from recurring customers: The percentage of total revenue that comes from repeat or recurring customers. |
RISKSCHAINVENDTIPOR1 | Period data: Data for the specified period related to revenue types. |
RISULTATOPERIODOFR | Period result: The net profit or loss for the specified accounting period. |
DescrMetadata | Descriptive Metadata |
5 Conformance Testing
A Data instance Conforms with Secondary Risk Statements(CUI-SRS) V2.0 if:
- The Data validates against the Secondary Risk Statements’ JSON Schema.
- All Data in the Secondary Risk Statements’ JSON Schema
- Have the specified type.
- Validate against their JSON Schemas.
- Conform with their Data Qualifiers if present.