Appendix 1
Guideline of the Extension Taxonomy for Banking
To speed up the implementation of Chinese Accounting Standards (CASs) XBRL
Taxonomy, improve comparability of financial reports in XBRL format, based on
CAS taxonomy guideline, we extended CAS taxonomy to banking sector taxonomy
(banking taxonomy). We will revise, amend and perfecting banking taxonomy
according to the changes of CAS taxonomy and Chinese Accounting Standards.
Banking taxonomy will apply to commercial banks and policy banks that use Chinese
Accounting Standards and XBRL taxonomy to prepare their financial statements.
This guideline is the instructional document to help users with basic knowledge
about XBRL, XBRL CAS taxonomy, XBRL banking extension taxonomy architecture and
contents to create their own entity’s taxonomy, prepare and submit financial
statements in XBRL format in accordance with Chinese Accounting Standards, CAS
XBRL taxonomy, and banking extension taxonomy.
1. The Position of Banking Extension Taxonomy
Banking extension taxonomy is an extension of CAS XBRL taxonomy. It considers
specific needs of banking sector, the relationship between banking extension
taxonomy and CAS taxonomy, other industry-specific extension taxonomies in
the future, regulatory extension taxonomy and the implementing entity’s own
extended taxonomy.
1.1
Relationship with CAS Taxonomy
CAS taxonomy represents Chinese Accounting Standards (CASs), XBRL
technical specification and serial national standards. It is the basis
for entities to prepare their XBRL financial statements. Industryspecific taxonomies are extensions of CAS taxonomy. For the financial
reporting concepts and structure defined by CAS taxonomy, banking
extension taxonomy does not redefine these elements or extended link
roles (ELRs). Instead, banking extension taxonomy will cite them
directly. As of the specific needs banking sector has and there is no
coverage in CAS taxonomy, banking extension taxonomy defines a batch
of new elements and ELRs to make them available to banks. For those
elements or ELRs that not defined in banking extension taxonomy,
implementing entity has to define them for their own.
1.2
Relationship with Regulatory Extension Taxonomy
Regulatory extension taxonomy is the basis to prepare regulatory
reports in XBRL format. It is defined and maintained by relevant
regulatory authorities. For example, banking regulatory reports XBRL
extended taxonomy is maintained by regulators of banks. Banking
extension taxonomy and banking regulatory reports XBRL extension
taxonomy are the extension of CAS taxonomy. The prior extension is
based on the common characteristics of bank financial reports; the
later one is based on regulatory requirements of bank regulatory
reports. They both need to cite from CAS taxonomy. As bank regulatory
reports and financial reports have some common concepts, regulatory
extension taxonomy will need to cite the elements and extended link
roles from banking extension taxonomy.
1.3
Relationship with other industry-specific extension taxonomies
CAS taxonomy, banking extension taxonomy, and other industry-specific
extension taxonomies (will be released in the future) all serve for
financial reporting purpose. When entities adopt XBRL format, they can
have some options fitting their specific requirements of their industry
so the level of difficulty of implementation of XBRL report will be
reduced. The special elements and extended link roles for different
industries are complementary for CAS taxonomy. Meanwhile, all
industry-specific extension taxonomies do not repeat the existing
elements and extended link roles defined in CAS taxonomy. Instead,
they use absolute paths to cite existing elements and extended link
roles when needed. Implementing entities can use special industry entry
point files to choose how to introduce CAS taxonomy and industryspecific extension taxonomy. As the implementation of all the other
industry-specific extension taxonomies in China, CAS taxonomy will
include full entry point files and cross industry entry point files.
For entities operating in multi sectors, they can choose which taxonomy
to use for their financial reports according to their realistic needs.
1.4
Architecture design
To rationalize the relationship between CAS taxonomy, industry
extension taxonomy and relevant regulatory taxonomy, we have adopted
a relative flexible architecture. That is, CAS taxonomy, industry
extension taxonomy and relevant regulatory taxonomy are integrated
together, but they are not tied directly. Thus, we can amend CAS
taxonomy, industry extension taxonomy and regulatory taxonomy
separately. Under this model, the relationship between banking
extension taxonomy and CAS taxonomy is shown as figure 1:
CAS taxonomy
CAS 1
CAS taxonomy core
model file
CAS2
CAS1-ELR1
CAS1-ELR2
…
CAS2-ELR1
CAS2-ELR2
…
CAS taxonomy
entry point file
….
CASX-ELR1
CASX-ELR2
…
General purpose taxonomy elements
CAS_element1
CAS_element2
…..
CAS x
Absolute path
absolute path
Full entry point
file
Banking extension taxonomy
BNK-ELR1
Banking extension
taxonomy model
file
BNK-ELR2
Banking extension
taxonomy entry
point file
BNK-ELR3
Bank elements
BNK_Element1
BNK_Element2
…..
Figure 1 Relationship between banking extension taxonomy and CAS
taxonomy
Relationship between Industry-specific
below (figure 2):
taxonomies is explained as
CAS taxonomy
CAS
taxonomy
core model
file
CASX-ELR1
CASX-ELR2
…
CAS X
CAS taxonomy en
point file
…..
Absolute p
Absolute path
Industry extension 1
Core model
file
Ext1-ELR1
Ext1-ELR2
Ext1-ELR3
…
Extension 1 entry
point file
…..
Industry extension 2
Core model
file
Ext2-ELR1
Ext2-ELR2
Ext2-ELR3
…
Extension 2 entry
point file
ExtN-ELR1
ExtN-ELR2
ExtN-ELR3
…
Extension N entry
point file
…..
….
Industry extension N
Core model
file
…..
Figure 2, Relationship between industry-specific taxonomies
The following figure 3 shows the relationship between Regulatory
extension taxonomy and financial reporting taxonomy made of
industry-specific extension taxonomy and CAS taxonomy:
General
purpose
taxonomy
core model
CASX-ELR1
CASX-ELR2
…
CAS X
CA
po
…..
Absolute path
Absolute path
Industry extension 1
Core model
file
Ext1-ELR1
Ext1-ELR2
Ext1-ELR3
…
Exte
poi
…..
regulatory extension
Core model
file
Reg1-ELR1
Reg1-ELR2
Reg1-ELR3
…
…..
Figure 3, relationship between regulatory extension taxonomy and
industry-specific extension taxonomies
2. Architecture of Banking Extension Taxonomy
Banking extension taxonomy is the extension of CAS taxonomy, so they have similar
architectures.
Banking extension taxonomy cites contents from CAS taxonomy. Together they report
bank balance sheet, income statement, cash flow statement, statement of changes
Regu
poin
in equity (shareholders), notes to financial statements and other components of
financial reports. Banking extension taxonomy has the same logical design as CAS
taxonomy. It set up similar modular as in CAS taxonomy, using XBRL to report
bank financial reports and disclose required information. In physical design,
banking extension taxonomy keeps the same pace as CAS taxonomy to organize
folders and files. For implementing entities and XBRL users, banking extension
taxonomy is kind of a special detailed guideline folder under CAS taxonomy
umbrella.
2.1 Logical Design of Banking Extension Taxonomy
According to the architecture discussed earlier, elements and extended link roles
in banking extension taxonomy are designed as below:
2.11 Elements
Banking extension taxonomy elements are defined according to Chinese Accounting
Standards (CASs), XBRL Technical Specification Part 1 - Basic (GB/T25500.12010),
XBRL Technical Specification Part 2 - Dimension (GB/T25500.22010), XBRL Technical
Specification Part 3 - Formula (GB/T25500.32010), XBRL Technical Specification
Part 4 –Version (GB/T25500.42010),CAS taxonomy elements definition, and common
business characteristics of banks. The current version of banking extension
taxonomy has 2031 elements, of which 1203 are cited from CAS taxonomy, and the
rest 828 are newly defined extended elements.
According to the above logical design, banking extension taxonomy folders have
independent schemas to store newly defined elements of banking extension taxonomy.
Meanwhile, banking extension taxonomy uses absolute path to cite CAS taxonomy
core schemas. As a result, banking extension taxonomy and CAS taxonomy must be
used together. Banking extension taxonomy has the same rules for element type,
element attributes, major virtual elements and major element tagging rules. The
current version of banking extension taxonomy uses elements and substitution
groups shown as the following table 1:
Statistics for elements and substitution groups
Elements
and
Substitution groups
Quantity
Dimension Item Type
24
Item
771
Hypercube Item Type
33
Total
828
Statistics for elements data type
Data type
Quantity
Example
Monetary Item Type
401
Interest income from Deposits
with banks and other financial
institutions
String Item Type
192
Information
about
exchange gain (loss)
Domain Item Type
172
Corporate customers [member]
Escaped Item Type
48
Disclosures of liquidity risk
management
policies
and
procedure
Percent Item Type
10
Capital adequacy ratio
Shares Item Type
5
Number of new shares issued
Total
828
foreign
2.12 Extended Link Roles
Banking extension taxonomy uses absolute paths to cite extended link roles from
CAS taxonomy. These cited extended link roles are defined by CAS taxonomy. They
have same features with bank financial reports components. Banking extension
taxonomy doesn’t include these common extended link roles, instead, it points
directly to the corresponding absolute path where the extended link roles are
located in the namespace. The extended link roles reflecting special needs of
bank business are located at banking extension taxonomy folders. Users can cite
from banking extension taxonomy namespace by using absolute paths.
Although some elements have same meaning with the elements in CAS taxonomy and
they can be cited from CAS taxonomy, however, there are some differences on the
naming convention. For example, “Voting Power Owned By Parent of Investee Entity”
is called “Voting share owned by investee bank” in bank financial reports.
When banking extension taxonomy cites these kinds of elements, it need to redefine
Chinese and English tag for these elements.
Banking extension taxonomy incorporates same modeling rules as CAS taxonomy for
extended link roles. The definitions of universal resource identifier (URI) of
extended link roles follow the relevant definition model in CAS taxonomy.
Meanwhile, they reflect the special needs of banking extension taxonomy, the
definition method is:
http://xbrl.mof.gov.cn/role/cas/bnk_20121130_role{code1}/{code2}.
The first part http://xbrl.mof.gov.cn/role/cas/ is as same as what defined in
CAS taxonomy. It shows that banking extension taxonomy is an extension of CAS
taxonomy. ‘bnk’ is the abbreviation of bank. 2012-11-30 is banking extension
taxonomy date, code 1 use the 6 digital codes used in disclosure link base of
CAS taxonomy. If there are no related disclosure link roles in CAS taxonomy,
code 1 will use 6 digital codes defined in banking extension taxonomy extended
link roles. The format is X90XXX. The first digital number follows the definition
method of CAS taxonomy: 1 - general information of financial reports, 2 - balance
sheet, 3- income statement, 4- cash flow statement, 5- statement of changes in
owner’s equity, 7- entity annuity fund, 8- notes to financial statements.
The second and third digital numbers show the extended link roles is bank extended
link roles.90 means bank extended link role. The fourth and fifth digital numbers
are skip code. The sixth digital number is for consolidation or not. Consolidated
financial reports use 0, individual financial reports use 5.
Code 2 has 6 digital numbers. Format is 90XXXX. 90 indicate banking extension
taxonomy. The following four digital numbers are defined in certain order by
banking extension taxonomy. For example, 900801 represents extended link role
“Notes - Cash and deposits in central bank”. 90 indicate banking extension
taxonomy, 08 indicate this note is the 8th disclosure item, 01 indicate the
th
order number of 8 disclosure item.
2.2 Physical Design of Banking Extension Taxonomy
Physical design of banking extension taxonomy is as below:
2.21 Folder and File Structure
As banking extension taxonomy cites CAS taxonomy core schema and some
linkbases by using absolute paths, banking extension taxonomy files package
only has its own core schema and self-defined linkbases. From components
perspective, banking extension taxonomy has to be used with CAS taxonomy
together to make up a set of taxonomy to reflect bank financial reports.
From method perspective, as banking extension taxonomy cites CAS taxonomy
contents by using absolute paths, when using banking extension taxonomy, CAS
taxonomy is used at the same time. Banking extension taxonomy folders and
file structures are shown as the following figure 4:
BNK
YYYY-MM-DD.xsd
ROL_CAS_BNK_YYYYMM-DD.xsd
PRE_CAS_BNK_YYYYMM-DD.XML
LABELS
LAB_CAS_BNK_CN_YYYY
-MM-DD.XML
LAB_CAS_BNK_EN_YYYYMM-DD.XML
DEF_CAS_BNK_YYYYMM-DD.XML
CAL_CAS_BNK_YYYYMM-DD.XML
Symbol
GLA_CAS_BNK_YYYYMM-DD-CN.XML
GLA_CAS_BNK_YYYYMM-DD-EN.XML
FOLDER
Files
Figure 4 bank extension taxonomy folder and file structure
The folders and their contents, and the guidelines for folder and file names,
are as following:
(1) bnk_yyyymmdd, where YYYY-MM-DD represents the Financial Year ending date
and is set to 2012-11-30 for the
(2) bnk_core_yyyymmdd.xsd is the
stored in this file;
(3) bnk_entry_point_yyyymmdd.xsd
extension taxonomy;
The above files and file folders
structure.
current version of banking extension taxonomy;
core schema, 828 newly defined elements are
is the combined entry point for banking
design are as same as CAS taxonomy physical
(4) bnk folder is for the files to reflect bank specific financial reports
contents:
①rol_ bnk_yyyymmdd.xsd defines extended link roles that reflect bank industry
special financial reports requirements;
②{pre|def|cal}_ bnk_yyyymmdd.xml defines presentation, definition, and
calculation linkbase files that reflect bank industry special financial report
requirements；
③gla_bnk_yyyymmdd{cn|en}.xml is Chinese or English name of universal
identifier linkbase for banking extension taxonomy extended link roles.
(5) labels - label link base folder
①lab_bnkcn_yyyymmdd.xml is Chinese label link base files
②lab_bnken_yyyymmdd.xml is English label link base files
2.22 Absolute and Relative Paths
To help users to easily locate banking extension taxonomy files, banking
extension taxonomy adopts absolute and relative paths. Banking extension taxonomy
uses absolute paths to cite core schemas, other schemas and linkbase files.
Banking extension taxonomy uses relative paths to cite schemas internally.
Absolute paths format: universal resource identifier + cited files path. For
example, the path for Core schemas cas_core_2010160930.xsd is
http://XBRL.mof.gov.cn/taxonomy/20100930/cas_core_20100930.xsd
Relative paths formatted according to core schemas location in banking
extension taxonomy. For example, relative path for banking extension taxonomy
label linkbase files (lab_bnkcn_yyyymmdd.Xml) is labels\lab_bnkcn_yyyymmdd.xml
2.23 Name Spaces
To help users differentiate elements, types and relationships, banking extension
taxonomy uses three kinds of namespaces:



Namespace to identify banking extension taxonomy, with Prefix “bnk”.
Its universal resource identifier includes banking extension taxonomy
standard date.
Namespace to incorporate CAS taxonomy.
Namespace to incorporate international financial report standards
taxonomy.
Banking Extension Taxonomy uses namespaces constructed according to the
guidelines presented in Table 3 (below).
Namespace
prefix
Namespace URI
Use
bnk
http://XBRL.mof.gov.cn/taxonomy
/yyyymmdd/cas/bnk
Banking taxonomy namespace (where YYYY-MM-DD
Year ending date)
cas
http://XBRL.mof.gov.cn/taxon
omy/yyyymmdd/cas
Chinese Accounting Standard taxonomy (where Y
Financial Year ending date)
ifrs
http://XBRL.iasb.org/taxonomy
/yyyymmdd/ifrs
International reporting standard taxonomy (wh
the Financial Year ending date)
2.4 Schemas
Banking extension taxonomy extended elements are defined in schemas bnk_core_yyyymmdd.xsd. These files are core schemas in banking extension
taxonomy. Banking extension taxonomy cites core schemas directly from the
2010 CAS taxonomy cas_core_20100930.xsd. Schema rol_ bnk_yyyymmdd.xsd stores
newly defined extended link roles in banking extension taxonomy. Schema
bnk_entry_point_yyyymmdd.xsd is entry point file for banking extension
taxonomy. In the design of entry point files, CAS taxonomy keeps current
entry point files, meanwhile, banking extension taxonomy creates bank
industry entry point file.
2.5 Linkbases
Banking extension taxonomy uses presentation linkbase, calculation linkbase,
definition linkbase and label linkbase. It doesn’t use reference linkbase
and formula linkbase. The linkbases used in banking extension taxonomy align
with CAS linkbases. Presentation linkbase, calculation linkbase and
definition linkbase are modularized in accordance to bank financing reports’
common components. Thus work load to implement banking extension taxonomy
will be reduced.
3. Notes for Implementation
Here are notes for implementing entities when they create their own extended
taxonomy and XBRL financial reports:
3.1 Be Consistent with the Architecture of Banking Extension Taxonomy
Implementing entities should fully understand logical structure and physical
structure of banking extension taxonomy, aligning their own logical
structures to banking extension taxonomy and CAS taxonomy.
3.2 Reflect Bank Financial Reporting Common Components
Banking extension taxonomy converts bank financial reports common components
to XBRL reports. It extracts bank financial report common concepts, based on
CAS taxonomy, creating bank industry extended elements. For the common
concepts, instead of define their own elements, implementing entities should
cite banking extension taxonomy elements.
3.3 Keep Consistent with Financial Reports
Implementing entities should fully understand CAS taxonomy and banking
extension taxonomy, and based on their understanding, incorporate Chinese
Accounting Standards and their own financial reports needs to choose elements,
extended link roles in banking extension taxonomy. Implementing entities
should not use elements which don’t match the definition in banking extension
taxonomy or CAS taxonomy. However, they can add and extend the elements not
defined in banking extension taxonomy and CAS taxonomy.
3.4 Use of Dimensions
CAS taxonomy uses XBRL dimension technology for the first time in China. Two
years’ experience proves that dimension technology improves XBRL data structure
dramatically. As a result, without changing dimension related elements types,
the current version of banking extension taxonomy uses dimension more deeply and
flexibly in the process of modeling.