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

Statements by the Company being assessed about Company financial data.

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 Size Description
Header N1 Bytes Space-Time Header
– Standard-Object 9 Bytes The characters “CUI-FNS-V”
– Version N2 Bytes Major version – 1 or 2 characters
– Dot-separator 1 Byte The character “.”
– Subversion N3 Bytes Minor version – 1 or 2 characters
MInstanceID N4 Bytes Identifier of Virtual Space.
FinancialStatementsTime N5 Bytes
Financial Statements N6 Bytes
– Balance Sheet N7 Bytes Presents the financial position of an entity at a specific point in time.
– Income Statement N8 Bytes Shows the financial performance over a period, including income and expenses.
– Comprehensive Income Statement N9 Bytes Includes all income and expenses recognized, including those not captured in profit or loss.
– Cash Flow Statement N10 Bytes Reports cash inflows and outflows from operating, investing, and financing activities.
– Changes in Equity Statement N11 Bytes Shows changes in equity from transactions with owners and total comprehensive income.
– Balance Sheet N12 Bytes Resources controlled by the entity expected to generate future economic benefits.
– Balance Sheet N13 Bytes Obligations of the entity arising from past events expected to result in outflows.
– Balance Sheet N14 Bytes Residual interest in the assets of the entity after deducting liabilities.
– Income Statement N15 Bytes Income earned from primary business activities before expenses are deducted.
– Income Statement N16 Bytes Costs incurred in the ordinary course of business operations.
– Income Statement N17 Bytes Profit generated from core operations, excluding interest and taxes.
– Income Statement N18 Bytes Earnings before tax expenses are applied.
– Income Statement N19 Bytes Net result after all expenses and taxes have been deducted.
– Comprehensive Income Statement N20 Bytes Components of income not included in the profit or loss statement.
– Cash Flow Statement N21 Bytes Cash generated or used by primary business operations.
– Cash Flow Statement N22 Bytes Cash spent or received from acquisition or sale of long-term assets.
– Cash Flow Statement N23 Bytes Cash received from or paid to investors and creditors.
– Balance Sheet N24 Bytes Tangible assets held for use in production or supply of goods or services.
– Balance Sheet N25 Bytes Non-physical assets like patents and trademarks with future economic benefits.
– Balance Sheet N26 Bytes Goods held for sale in the ordinary course of business.
– Balance Sheet N27 Bytes Amounts owed to the entity by customers for goods or services delivered.
– Balance Sheet N28 Bytes Amounts the entity owes to suppliers for goods or services received.
– Balance Sheet N29 Bytes Borrowings and other financial obligations.
– Income Statement / Balance Sheet N30 Bytes Amount of tax payable or recoverable for the period.
– Income Statement N31 Bytes Portion of profit attributed to each outstanding share.
DescrMetadata N22 Bytes 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