Global Common Document
Explanatory Notes
Summary Information
Name: / CN Fund Company Information Disclosure (CFCID) Global Common Document (GCD)Purpose and
Scope: / Represents CN Fund Company Information Disclosure –Global Common Document
Status: / Final
Release type: / Approved
Date Issued: / 2008-12-01 (01 Dec 2008)
XBRL version: / XBRL Specification 2.1 Recommendation dated 2003-12-31 (with Corrected Errata through 2008-07-02)
by: / Shanghai Stock Exchange (SSE)
Description: / This taxonomy is intended to provide information elements and relationships found in Global Common Document that typically accompanies regular report of fund companies.
SSE does not claim that this taxonomy is comprehensive. Organizations using this taxonomy may need to add extension taxonomy.
Namespace identifier: / http://www.xbrl-cn.org/cn/fcid/rpt/gcd/2008-12-01
Recommended namespace prefix: / cfcid-gcd
Relationship to
other XBRL
taxonomies: / This taxonomy is compliant with the Financial Reporting Taxonomies Architecture 1.0 FRTA 2005-04-25 +corrected-errata-2006-03-20).
Physical location
of taxonomy
components / http://www.xbrl-cn.org/cn/fcid/rpt/gcd/2008-12-01/cfcid-gcd-2008-12-01.xsd (Schema)
http://www.xbrl-cn.org/cn/fcid/rpt/gcd/2008-12-01/cfcid-gcd-2008-12-01-calculation.xml (Calculation Linkbase)
http://www.xbrl-cn.org/cn/fcid/rpt/gcd/2008-12-01/cfcid-gcd-2008-12-01-label-cn.xml (Label Linkbase)
http://www.xbrl-cn.org/cn/fcid/rpt/gcd/2008-12-01/cfcid-gcd-2008-12-01-label-en.xml (Label Linkbase)
http://www.xbrl-cn.org/cn/fcid/rpt/gcd/2008-12-01/cfcid-gcd-2008-12-01-presentation.xml (Presentation Linkbase)
http://www.xbrl-cn.org/cn/fcid/rpt/gcd/2008-12-01/cfcid-gcd-2008-12-01-reference.xml (Reference Linkbase)
Explanatory notes / DOC
Printout of
taxonomy elements / Presentation Report PDF, HTML
Elements Listed by Label PDF, HTML
Elements Listed by NameHTML
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. SSE makes no representation as to their accuracy or completeness, nor that they fairly represent the financial disclosure(s) of any financial reporting entity, public or private. Further, neither SSE nor its members have audited, reviewed, compiled or performed any other professional service in regard to the XBRL documents referenced below, nor in regard to any electronic document from which such current document was prepared, nor any schemas, linkbases or other meta data included therein or to which they refer. We offer no opinion about the correctness, completeness, timeliness, accuracy nor any other characteristic of this XBRL document, documents from which it was prepared, nor any schemas, linkbases, or other meta data to which they refer. Users should find the original document, if such document exists, and read all disclaimers or opinions therein.
Samples
All DTS files / ZIP
Contact / Shanghai Stock Exchange
Suggested linkbases / http://www.xbrl-cn.org/cn/fcid/rpt/gcd/2008-12-01/cfcid-gcd-2008-12-01-label-en.xml
Incompatible taxonomies / There are no known taxonomies that are inherently incompatible with the taxonomies of the CFCIDTF.
Defined roles / N/A
Errors / N/A
Copyright and
License / Copyright © 2008, SSE® All Rights Reserved.
Copyright © 2008, 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 distributed, in whole or in part, without restriction of any kind, provided that:
1. The above copyright notice and this paragraph are included on all 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 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).
Warranty / 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 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.
Limitation of
Liability / 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 GOODS OR SERVICES, LOST PROFITS, LOSS OF USE, LOSS OF DATA OR ANY DIRECT, INDIRECT, CONSEQUENTIAL, INCIDENTAL, PUNITIVE OR SPECIAL DAMAGES, WHETHER UNDER CONTRACT, TORT, WARRANTY OR OTHERWISE, ARISING IN ANY WAY OUT OF THE USE OF THIS TAXONOMY OR ITS ASSOCIATED FILES, OR THE 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 © 2008 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.
SSE Domain Working Group Chair
白硕 Shuo Bai, Assistant CEO, CTO, Shanghai Stock Exchange
Editors of the Taxonomy
白 硕Shuo Bai, Assistant CEO, CTO, Shanghai Stock Exchange
洪 磊 Lei Hong, Deputy Director, Dept. of Fund Supervision CSRC
赵小平 Xiaoping Zhao, Chairman of Board SSE InfoNet Ltd.
初 壮 Zhuang Chu, Division Director, Information Center CSRC
杨晓军 Xiaojun Yang, Division Director, Dept. of Fund Supervision CSRC
林晓征Xiaozheng Lin, Deputy Division Director, Dept. of Fund Supervision CSRC
蒋建人 Jianren Jiang, Director, Information Center, Shanghai Stock Exchange
石晓成 Xiaocheng Shi, Deputy Director, Information Center, Shanghai Stock Exchange
郑斌祥 Binxiang Zheng, Senior Manager, IT Center, Shanghai Stock Exchange
陈 功 Gong Chen, Manager, Information Center, Shanghai Stock Exchange
刘 洁 Jie Liu, Senior Manager, SSE InfoNet Ltd.
赵 伟 Wei Zhao, Manager, SSE InfoNet Ltd.
甘景峰 Jingfeng Gan, Manager, SSE InfoNet Ltd.
王中澎 Zhongpeng Wang, Manager, SSE InfoNet Ltd.
徐小峰 Xiaofeng Xu, Director, Shanghai Conserv Information System Co., Ltd
崔 俊 Jun Cui, Deputy Director, Shanghai Conserv Information System Co., Ltd
杨 诚 Cheng Yang, Manager, Shanghai Conserv Information System Co., Ltd
Taxonomy Builder Software Provided by
Taxonomy Validation and Conformance Testing Provided by
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Abstract
This Taxonomy Documentation describes the eXtensible Business Reporting Language (XBRL) based CN Fund Company Information Disclosure Taxonomy: CN Fund Company Information Disclosure Global Common Document (CFCID-GCD). The CFCID-GCD Taxonomy has been prepared by the Shanghai Stock Exchange (SSE).
This CFCID-GCD Taxonomy is compliant with the XBRL 2.1 Specification, dated 2008-07-02. It is a taxonomy used in conjunction with other taxonomies to create XBRL instance documents dealing with business reporting data. Specifically, the CFCID-GCD taxonomy represents basic information about the report itself.
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
1.3. Scope of Taxonomy
1.4. Contents Description
2. 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 Global Common Document (CFCID-GCD) Taxonomy for the purpose of describing of common information of the report which will be used by all regular reports of fund companies.
The purpose of this and other taxonomies produced using XBRL is to supply a framework that 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.
1.2. Taxonomy Status
The CFCID Taxonomy is an Approved Final Taxonomy. Its content and structure have been reviewed by both internal accounting and technical teams of SSE. The CFCID Taxonomy complies with the Financial Reporting Taxonomy Architecture 1.0 (FRTA) and XBRL Specification Version 2.1
XBRL Taxonomies can exist in two states insofar as XBRL International Taxonomy Recognition Process (TRP) 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
The authority for this CFCID Taxonomy is based upon Fund Information Disclosure Content and Format Standard No. 2 <Annual Report Content and Format>. The development of the taxonomy is based upon input from accounting firms, fund companies and other domain experts in the field of financial reporting.
This CFCID Taxonomy is released in conjunction with the Accountants Report (CFCID-AR), Global Common Document (CFCID-GCD), Companies General Introduction (CFCID-CGI), Management Report (CFCID-MR), Important Events (CFCID-IE), and Primary Terms (CFCID-PT). Together, these taxonomies deliver the ability to report core financial statements,
Taken together, these taxonomies will meet the reporting needs of fund companies that meet one criterion: report under CN Fund Company Information Disclosure Regulations. Additional taxonomies are likely to be required.These extension taxonomies will either extend the CFCID Taxonomy to meet the particular reporting requirements of that industry, or company and/or restrict by limiting the use of particular CFCID Taxonomy elements.
The inter-relationships of the various taxonomies are show in Figure 1:
1.4. Contents Description
The taxonomy includes coverage of the following areas of reporting:
1. Bulletin Information
2. Introduction
3. Explanation
4. Information Service
5. List of Files for Reference
2.Overview of Taxonomy
2.1.Taxonomy Development
In order to create the taxonomy the following techniques have been employed:
1. Comparison to disclosure checklists;
2. Creation of instance documents using the CFCID taxonomy;
3. Reconciliation to authoritative literature;
4. Review by accounting firms, technical companies, fund companies and other domain experts in the field of financial reporting;
5. Periods of Internal review.
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 Fund 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 “Fund Information Disclosure Content and Format Standard No. 2 <Annual Report Content and Format> chapter 2 section 2 clause 15 ” to illustrate how a reference is matched to these elements:
Figure 2: Reference Naming Structure
Name: / Fund Information Disclosure Content and Format Standard No. 2<Annual Report Content and Format>Chapter: / 2
Section / 2
Clause: / 15
Publisher: / CSRC
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 fund market and its 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 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 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/fcid/rpt/gcd/2008-12-01/cfcid-gcd-2008-12-01.xsd will never change. New versions will be issued under a different name, such as http://www.xbrl-cn.org/cn/fcid/rpt/gcd/2010-12-31/cfcid-gcd-2010-12-31.xsd. This will ensure that any taxonomy created will be available indefinitely.