CN Listed Company Information Disclosure - Primary Terms
Explanatory Notes
Summary Information
Name:
CN Listed Company Information Disclosure (CLCID) Primary Terms (PT)
Status:
Public Working Draft
Release type:
XBRL International Acknowledged
Date Issued:
2005-07-07 (7 July 2005)
XBRL version:
Issued by:
XBRL Specification Version 2.1, dated 2003-12-31 Corrected Errata 2005-04-25
Shanghai Stock Exchange (SSE)
This taxonomy is intended to provide accounting terms that will be used
in preparation of regular report for listed companies. Terms in this
Taxonomy are included in consolidate or non-consolisdate financial
statements that are prepared in accordance with China Generally
Description:
Accepted Accounting Principles (GAAP) and China Listed Company
Information Disclosure Regulations.
SSE does not claim that this taxonomy is comprehensive. Organizations
using this taxonomy may need to add an extension taxonomy.
Namespace
http://www.xbrl-cn.org/cn/lcid/common/pt/2005-07-07
identifier:
Recommended
clcid-pt
namespace
prefix:
Relationship to
This taxonomy is compliant with the Financial Reporting Taxonomies
other XBRL
Architecture 1.0 (FRTA 2005-04-25).
taxonomies:
http://www.xbrl-cn.org/cn/lcid/common/pt/2005-07-07/clcid-pt-2005-07-07.xsd(Sc
hema)
http://www.xbrl-cn.org/cn/lcid/common/pt/2005-07-07/clcid-pt-2005-07-07-calculat
ion.xml (Calculation Linkbase)
Physical
http://www.xbrl-cn.org/cn/lcid/common/pt/2005-07-07/clcid-pt-2005-07-07-label-e
location
n.xml (English Label Linkbase)
of taxonomy
http://www.xbrl-cn.org/cn/lcid/common/pt/2005-07-07/clcid-pt-2005-07-07-present
components
ation.xml (Presentation Linkbase)
http://www.xbrl-cn.org/cn/lcid/common/pt/2005-07-07/clcid-pt-2005-07-07-referen
ce.xml (Reference linkbase)
http://www.xbrl-cn.org/cn/lcid/common/pt/2005-07-07/clcid-pt-2005-07-07-definiti
on.xml (Definition linkbase)
Explanatory
notes
DOC
Printout of
Presentation Report
PDF, HTML
taxonomy
Elements Listed by Label
PDF, HTML
elements
Elements Listed by Name
HTML
Sample
instance
documents
Note and Disclaimer: These XBRL documents are presented solely as
theoretical examples of XBRL application and should not be used or
relied upon for any other purpose.
Samples
All DTS files
Contact
ZIP
Shanghai Stock Exchange
bxzheng@sse.com.cn
http://www.xbrl-cn.org/cn/lcid/lr/role/ZiChanFuZ
Balance Sheet
haiBiao
Defined roles
http://www.xbrl-cn.org/cn/lcid/lr/role/LiRunFenP
Statement
Of
Profit
eiBiao
Distribution
http://www.xbrl-cn.org/cn/lcid/lr/role/XianJinLiuL
Cash Flows Statement
iangBiao
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http://www.xbrl-cn.org/cn/lcid/lr/role/KuaiJiShuJ
Summary
uHeYeWuShuJuZhaiYao
Financial
Of
Key
And
Performance
Indicators
http://www.xbrl-cn.org/cn/lcid/lr/role/GongSiGai
Company Profile
Kuang
http://www.xbrl-cn.org/cn/lcid/lr/role/GongSiZhu
Significant Accounting
YaoKuaiJiZhengCeKuaiJiGuJiHeKuaiJiBaoBiao
Policies,
DeBianZhiFangFa
Estimates
Accounting
And
Preparation
Methods
Of Financial Statement
http://www.xbrl-cn.org/cn/lcid/lr/role/ShuiXiang
Taxation
http://www.xbrl-cn.org/cn/lcid/lr/role/ZiChanJian
Statement
Of
ZhiBiao
Provisions
For
Depreciation
http://www.xbrl-cn.org/cn/lcid/lr/role/GuDongQu
Statement Of Changes
anYiZengJianBianDongBiao
In Equity
http://www.xbrl-cn.org/cn/lcid/lr/role/YingJiaoZe
Specification
ngZhiShuiMingXiBiao
Payable
http://www.xbrl-cn.org/cn/lcid/lr/role/KuaiJiBaoB
Notes
iaoFuZhu
Statements
http://www.xbrl-cn.org/cn/lcid/lr/role/ChengNuo
Commitments
Of
Of
Vat
Financial
ShiXiang
http://www.xbrl-cn.org/cn/lcid/lr/role/ZiChanFuZ
Post Balance Sheet
haiBiaoRiHouShiXiang
Date Events
http://www.xbrl-cn.org/cn/lcid/lr/role/QiTaZhong
Other
YaoShiXiang
Events
http://www.xbrl-cn.org/cn/lcid/lr/role/ZiChanFuZ
Balance
haiBiao-FenLeiGeShi
–Classified Format
http://www.xbrl-cn.org/cn/lcid/lr/role/ZiChanFuZ
Balance
haiBiao-PingHengShi
–Balance Method
Important
Sheet
Sheet
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International liability, trademark, document use, and software licensing rules apply.
http://www.xbrl-cn.org/cn/lcid/lr/role/LiRunFenP
Statement
eiBiao-JiSuanGeShi
Distribution
Of
Profit
–Calculation Method
http://www.xbrl-cn.org/cn/lcid/lr/role/XianJinLiuL
Cash
Flows
iangBiao-ZhiJieFa
Statements
–Direct
Method
http://www.xbrl-cn.org/cn/lcid/lr/role/XianJinLiuL
Cash
Flows
iangBiao-JianJieFa
Statements
–Indirect
Method
http://www.xbrl-cn.org/cn/lcid/lr/role/ZiChanJian
Statement
Of
ZhiBiao-FenLeiGeShi
Provisions
For
Depreciation
–Classified Format
http://www.xbrl-cn.org/cn/lcid/lr/role/CaiWuZhu
Notes
Of
Financial
Shi-FenLeiGeShi
Statements –Classified
Format
http://www.xbrl-cn.org/cn/lcid/lr/role/CaiWuZhu
Notes
Of
Financial
Shi-JingEFa
Statements –Net Value
Method
http://www.xbrl-cn.org/cn/lcid/lr/role/CaiWuZhu
Notes
Of
Financial
Shi-ZhangLingFa
Statements – Ageing
Method
http://www.xbrl-cn.org/cn/lcid/lr/role/CaiWuZhu
Notes Of Financial
Shi-GouChengFa
Statements –
Construct Method
Suggested
http://www.xbrl-cn.org/cn/lcid/common/pt/2005-07-07/clcid-pt-2005-07-07
linkbases
-label-en.xml
Errors
N/A
Copyright © 2005, SSE® All Rights Reserved.
Copyright and
License
Copyright © 2005, XBRL International
This taxonomy and translations of it may be copied and furnished to
others, and derivative works that comment on or otherwise explain it or
assist in its implementation may be prepared, copied, published and
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The XBRL Logo is a registered trademark of XBRL International ® All Rights Reserved, used with permission. XBRL
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distributed, in whole or in part, without restriction of any kind, provided
that:
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such copies and derivative works.
2. A link or URL to the original taxonomy is included in all such copies
and derivative works.
However, this taxonomy itself may not be modified in any way, such as by
removing the copyright notice or references to XBRL International or
other organizations, except as required to translate it into languages
other than English. Members of XBRL International and the taxonomy
owners agree to grant certain licenses under the XBRL International
Intellectual Property Policy (www.xbrl.org/legal).
The name and trademarks of XBRL International may NOT be used in
advertising or publicity pertaining to this document or its contents without
specific, written prior permission. Title to copyright in this document will at
all times remain with copyright holders.
By using and/or copying this taxonomy, you (the licensee) agree that you
have read, understood, and will comply with the terms and conditions set
out in this document and in the Copyright, Intellectual Property and
Trademarks documents on www.xbrl.org/legal
This taxonomy and its associated files are provided on an "AS IS" basis
and XBRL INTERNATIONAL AND THE OWNERS OF THE TAXONOMY
DISCLAIM ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING
BUT NOT LIMITED TO ANY WARRANTY THAT THE USE OF THE
INFORMATION HEREIN WILL NOT INFRINGE ANY RIGHTS OR ANY
IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A
PARTICULAR PURPOSE.
Recipients of this taxonomy are invited to submit, with their comments,
notification of any relevant patent rights and copyrights of which they are
aware and to provide supporting documentation.
The attention of users of this taxonomy is directed to the possibility that
its use may require use of an invention covered by patent rights. XBRL
International and the owners of the taxonomy shall not be responsible for
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The XBRL Logo is a registered trademark of XBRL International ® All Rights Reserved, used with permission. XBRL
International liability, trademark, document use, and software licensing rules apply.
identifying patents for which a license may be required by this taxonomy,
or for conducting legal inquiries into the legal validity or scope of those
patents that are brought to its attention. This taxonomy is prospective and
advisory only. Prospective users are responsible for protecting
themselves
against
liability
for
infringement
of
patents.
XBRL
International and the owners of this taxonomy takes no position regarding
the validity or scope of any intellectual property or other rights that might
be claimed to pertain to the implementation or use of the technology
defined by implied by the taxonomy or the extent to which any license
under such rights might or might not be available; neither do they
represent that they has made any effort to identify any such rights.
Members of XBRL International agree to grant certain licenses under the
XBRL International Intellectual Property Policy (www.xbrl.org/legal).
ALL PARTIES ACKNOWLEDGE THAT ALL INFORMATION PROVIDED
AS PART OF THIS TAXONOMY OR ITS ASSOCIATED FILES IS
PROVIDED
“AS
IS” WITH
NO WARRANTIES WHATSOEVER,
WHETHER EXPRESS, IMPLIED, STATUTORY, OR OTHERWISE, AND
THE
Warranty
PARTIES
EXPRESSLY
DISCLAIM
ANY
WARRANTY
OF
MERCHANTABILITY, FITNESS FOR ANY PARTICULAR PURPOSE,
NONINFRINGEMENT, OR TITLE, OR ANY WARRANTY OTHERWISE
ARISING OUT OF ANY PROPOSAL, RECOMMENDATION, OR
SAMPLE; OR ANY WARRANTY THAT THE USE OF THE CONTENTS
OF THE TAXONOMY OR ITS ASSOCIATED FILES WILL NOT
INFRINGE
ANY
THIRD
PARTY
PATENTS,
COPYRIGHTS,
TRADEMARKS OR OTHER RIGHTS.
IN NO EVENT WILL XBRL INTERNATIONAL OR THE OWNERS OR
AUTHORS OF THE TAXONOMY BE LIABLE TO ANY USER OR ANY
THIRD PARTY FOR THE COST OF PROCURING SUBSTITUTE
Limitation of
GOODS OR SERVICES, LOST PROFITS, LOSS OF USE, LOSS OF
Liability
DATA OR ANY DIRECT, INDIRECT, CONSEQUENTIAL, INCIDENTAL,
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TORT, WARRANTY OR OTHERWISE, ARISING IN ANY WAY OUT OF
THE USE OF THIS TAXONOMY OR ITS ASSOCIATED FILES, OR THE
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PERFORMANCE
OR
IMPLEMENTATION
OF
THE
CONTENTS
THEREOF OF ANY TYPE WHATSOEVER, WHETHER OR NOT SUCH
PARTY HAD ADVANCE NOTICE OF THE POSSIBILITY OF SUCH
DAMAGES.
Copyright © 2005 SSE ® All Rights Reserved.
The XBRL Logo is a registered trademark of XBRL International® All Rights Reserved, used with
permission.
XBRL International liability, trademark, document use, and software licensing rules apply.
Copyright © 2005 SSE
The XBRL Logo is a registered trademark of XBRL International ® All Rights Reserved, used with permission. XBRL
International liability, trademark, document use, and software licensing rules apply.
XBRL -SSE Domain Working Group Chair
Editors of the Taxonomy
白硕 Baishuo, Assistant General Manager, CTO,Shanghai Stock Exchange
赵小平 Zhao Xiaoping, Director of Board of InforNet Company,Shanghai Stock Exchange
Director, Information center, Shanghai Stock Exchange
黄宏彬 Huang Hongbin,Deputy Director, Listing Department,Shanghai Stock Exchange
皮六一 Pi Liuyi, Deputy Director, The NIS Team, Shanghai Stock Exchange
Deputy Director, Information center, Shanghai Stock Exchange
郑斌祥 Zheng Binxiang, Manager, The NIS Team, Shanghai Stock Exchange
赵志刚 Zhao Zhigang, Manager,Listing Department, Shanghai Stock Exchange
董国群 Dong Guoqun, Deputy Director,
Audit Department , Shanghai Stock Exchange
陈林坚 Chen Linjian，Director of Board of Shanghai New Lido Data Technology Co., Ltd
陈来日 Chen Lairi，Director，Shanghai New Lido Data Technology Co., Ltd
Taxonomy Builder Software Provided by
Shanghai New Lido Data Technology Co., Ltd
Taxonomy Validation and Conformance Testing Provided by
Fujitsu, Japan
Abstract
This Taxonomy Documentation describes the eXtensible Business Reporting Language (XBRL)
based CN Listed Company Information Disclosure Taxonomy:
CN Listed Company
Information Disclosure Primary Terms (CLCID-PT). The CLCID-pt Taxonomy has been
prepared by the Shanghai Stock Exchange (SSE).
This CLCID-PT Taxonomy is compliant with the XBRL 2.1 Specification, dated 2003-12-31 +
Corrected Errata - 2005-04-25. It is a taxonomy used in conjunction with other taxonomies to
create XBRL instance documents dealing with business reporting data.
Specifically, the
CLCID-PT taxonomy represents Financial Statements and related Notes of the Listed Company.
Copyright © 2005 SSE
The XBRL Logo is a registered trademark of XBRL International ® All Rights Reserved, used with permission. XBRL
International liability, trademark, document use, and software licensing rules apply.
This document assumes a general understanding of accounting and XBRL. If the reader desires
additional information relating to XBRL, the XBRL International web site (http://www.xbrl.org) is
recommended.
Table of Contents
Abstract
1.
Overview
1.1.
Purpose
1.2. Taxonomy Status
2.
1.3.
Scope of Taxonomy
1.4.
Contents Description
Overview of Taxonomy
2.1. Taxonomy Development
2.2.
Label Languages
2.3.
References
3.
Reviewing This Taxonomy
4.
Sample Instance Documents
5.
Updates and Changes
5.1.
Updates to this Taxonomy
5.2.
COMMENTS AND FEEDBACK
1. Overview
1.1. Purpose
The Shanghai Stock Exchange (SSE) is leading the development of this eXtensible Business
Reporting Language (XBRL) based Primary Terms (CLCID-PT) Taxonomy for the purpose of
expressing the financial statement and related notes according to China Listed Company
Information Disclosure Regulations and CN GAAP.
The purpose of the CLCID-PT Taxonomy is to provide a framework for Periodical Financial
Report. Which Include but not limited to consolidate or non-consolisdate financial statements,
The purpose of this and other taxonomies produced using XBRL is to supply a framework that
Copyright © 2005 SSE
The XBRL Logo is a registered trademark of XBRL International ® All Rights Reserved, used with permission. XBRL
International liability, trademark, document use, and software licensing rules apply.
will facilitate data exchange among software applications used by companies and individuals as
well as other financial information stakeholders, such as lenders, investors, auditors, attorneys,
and regulators.
The authority for this CLCID Taxonomy is based upon China Listed Company Information
Disclosure Regulations and CN Generally Accepted Accounting Principles (GAAP). The
development of the taxonomy is based upon input from accounting firms, technology companies
and other domain experts in the field of financial reporting.
1.2. Taxonomy Status
The CLCID Taxonomy is an Acknowledged Taxonomy. It’s content and structure have been
reviewed by both internal accounting and technical teams of SSE and specialist from XBRL
International. The CLCID Taxonomy complies with the Financial Reporting Taxonomy
Architecture 1.0 (FRTA) and XBRL Specification Version 2.1.
The Shanghai Stock Exchange (SSE) intends to have this taxonomy reach the status of an
approved taxonomy under the XBRL Taxonomy Approval Process (TAP) 2004. XBRL
Taxonomies can exist in two states insofar as XBRL International TAP is concerned:

Acknowledged – A royalty-free taxonomy that the creators have asked XBRL
International to list at XBRL.org; XBRL International confirms only that the taxonomy is
compliant with the XBRL specification and is available free of royalties. This classification
indicates to the business user the degree of endorsement by XBRL International.

Approved – A taxonomy which is technically compliant with XBRL, is available on royalty
free terms, follows best practices prescribed by XBRL International (e.g. FRTA) and
either has been developed by XBRL International itself or that has followed a public
review process similar to XBRL International's own.
1.3. Scope of Taxonomy
This CLCID Taxonomy is released in conjunction with the Accountants Report (CLCID-AR),
Global Common Document (CLCID-GCD), Companies General Introduction (CLCID-CGI),
Management Report (CLCID-MR), Important Events (CLCID-IE), and Primary Terms (CLCID-PT).
Together, these taxonomies deliver the ability to report core financial statements, Notes to the
Copyright © 2005 SSE
The XBRL Logo is a registered trademark of XBRL International ® All Rights Reserved, used with permission. XBRL
International liability, trademark, document use, and software licensing rules apply.
Financial Statements, Accountant’s Report and other related content that certain private and
public sector entities report, typically in annual, semi-annual or quarterly financial disclosures.
These taxonomies are all part of the CN Listed Company Information Disclosure Taxonomy
Framework, an XBRL taxonomy framework that enables reusability of components and provides
the foundation for creating new industry taxonomies (such as Insurance, Banks and Savings
Institutions, etc.) going forward.
Taken together, these taxonomies will meet the reporting needs of companies that meet one
criteria: report under CN Listed Company Information Disclosure Regulations. Additional
taxonomies are likely to be required. These extension taxonomies will either extend the CLCID
Taxonomy to meet the particular reporting requirements of that industry, or company and/or
restrict by limiting the use of particular CLCID Taxonomy elements.
The inter-relationships of the various taxonomies are show in Figure 1:
Copyright © 2005 SSE
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International liability, trademark, document use, and software licensing rules apply.
1.4. Contents Description
1、 Summary Of Key Financial And Performance Indicators:
（1）
Key Financial Indicators
（2）
Difference of Net Profits Calculated in Domestic And Foreign Accounting
Standards and the Explanation.
（3）
Item And Amount Of Excluded Extraordinary Profit And Loss
（4）
Three-Year Key Financial And Performance Indicators Before The End Of
Reporting Period
（5）
Weighted ROE and EPS based on Net Profit Excluding Extraordinary Profit
And Loss
（6）
Changes In Shareholders' Equity In The Reporting Period
2、 Significant Accounting Policies, Accounting Estimates And Preparation Methods Of
(Consolidated) Financial Statements
3、 Year-On-Year Comparison of Balance Sheet.
4、 Year-On-Year Comparison of Statement Of Profit And Profit Distribution
5、 Cash Flow in Reporting Period
6、 Notes of Financial Statements
7、 Contingencies, Post Date Events
2. Overview of Taxonomy
2.1. Taxonomy Development
The CLCID Taxonomy has evolved over the last two years, through an iterative process
of review and comparison against industry practice. In order to create the taxonomy the
following techniques have been employed:
1
Comparison to disclosure checklists;
2
Creation of instance documents using the CLCID taxonomy;
4
Reconciliation to authoritative literature;
5
Review by various industry participants including accounting firms, technical companies,
listed companies, specialists from XBRL International; and
6
Periods of Internal review.
Copyright © 2005 SSE
The XBRL Logo is a registered trademark of XBRL International ® All Rights Reserved, used with permission. XBRL
International liability, trademark, document use, and software licensing rules apply.
2.2. Label Languages
Currently, labels for taxonomy elements are provided in Chinese and English. In the future,
taxonomy labels could be expressed in additional languages as required.
2.3. References
This Taxonomy provides references to China Listed Company Information Disclosure
Regulations, Corporate Accounting Standard and other relevant standards. Figure 2 shows an
example of the reference elements are used in this taxonomy, using “Corporate Accounting
Standard chapter 2 section 1 clause 17 ” to illustrate how a reference is matched to these
elements:
Figure 2: Reference Naming Structure
Name:
Corporate Accounting Standard
Chapter:
2
Section
1
Clause:
17
Publisher:
The Treasury Department
3. Reviewing This Taxonomy
There are a number of approaches to reviewing the taxonomy both from an accounting and
technical XBRL perspective. For more information on reviewing taxonomies, reviewers may read
the related documents describing china stock market and it’s information disclosure regulations.
4. Sample Instance Documents
Sample instance documents have been provided for each taxonomy, which may be useful in
helping you understand how the taxonomy works and is intended to be used. If you are confused
Copyright © 2005 SSE
The XBRL Logo is a registered trademark of XBRL International ® All Rights Reserved, used with permission. XBRL
International liability, trademark, document use, and software licensing rules apply.
by something in the taxonomy, look for that information in the sample instance documents to see
if the context helps explain the taxonomy content.
5. Updates and Changes
5.1. Updates to this Taxonomy
This taxonomy will be updated with revisions for errors and new features within the following
guidelines:

Since financial statements created using a taxonomy must be available indefinitely, the
taxonomy must be available indefinitely. All updates will take the form of new versions of
the taxonomy with a different date. For example, the taxonomy
http://www.xbrl-cn.org/cn/lcid/common/pt/2005-07-07/clcid-pt-2005-07-07.xsd will never
change. New versions will be issued under a different name, such as
http://www.xbrl-cn.org/cn/lcid/common/pt/2006-12-31/clcid-pt-2006-12-31.xsd This will
ensure that any taxonomy created will be available indefinitely.

It is anticipated that this taxonomy will be updated as required to incorporate changes in
listed company information disclosure regulations, CN GAAP, and other imperatives.
5.2. Comments and Feedback
Comments and feedback on either accounting concepts within the taxonomy or technical aspects
of the CN Listed Company Information Disclosure Taxonomy Framework are welcome,
particularly ideas to improve this taxonomy. If you have a comment or feedback or wish to report
an error, email comments to SSE (bxzheng@sse.com.cn).
Detailed responses will not be provided for every comment submitted.
Copyright © 2005 SSE
The XBRL Logo is a registered trademark of XBRL International ® All Rights Reserved, used with permission. XBRL
International liability, trademark, document use, and software licensing rules apply.