Content Comparison

...

Element

Occurrence

Description

Example Usage

@nr

min. 1 / max. 1

Record number

Code Block
nr=1

@currency

min. 1 / max. 1

Currency for annual figures ISO 4217, alpha 3-code

RestrictionEnumeration

Code Block
currency="GBP"

@factor

min. 1 / max. 1

Used factor for all reported figures / positions

Restriction: 1,1000,1000000

Code Block
factor="1000"

PeriodEnd

min. 1 / max. 1

Reporting period year end date

Code Block
<PeriodEnd>2014-12-31</PeriodEnd>

PeriodMonths

min. 1 / max. 1

Reporting period number of months

Code Block
<PeriodMonths>12</PeriodMonths>

AccountStandardCode

min. 0 / max. 1

Reporting accounting standard (code)

RestrictionEnumeration

Code Block
<AccountStandardCode>IAS</AccountStandardCode>

AccountStandard

min. 0 / max. 1

Reporting accounting standard (text)

Code Block
<AccountStandard> International Financial Reporting Standards IFRS</AccountStandard>

FigureTypeCode

min. 0 / max. 1

Characteristic of Reporting (code)

RestrictionEnumeration

Code Block
<FigureTypeCode>RE</FigureTypeCode>

FigureType

min. 0 / max. 1

Characteristic of Reporting (text)

Code Block
<FigureType>restated</FigureType>

ProfitLoss

Trade/Industry

ProfitLoss

Element

Occurrence

Description

KeyFig

Pos

Example Usage

GrossSales

min. 0 / max. 1

Gross Sales

Yes

242

Code Block
<GrossSales>480000000.00</GrossSales>

ReductionProceeds

min. 0 / max. 1

Reduction of Proceeds

244

Code Block
<ReductionProceeds>20300000.00</ReductionProceeds>

NetSales

min. 0 / max. 1

Net sales (=242-244)

Yes

250

Code Block
<NetSales>459700000.00</NetSales>

OthOperRevenue

min. 0 / max. 1

Other operating Revenue

246

Code Block
<OthOperRevenue>3200000.00</OthOperRevenue>

OperatingRevenue

min. 0 / max. 1

Operating Revenue (=250+246)

Yes

240

Code Block
<OperatingRevenue>462900000.00</OperatingRevenue>

CostGoodsSold

min. 0 / max. 1

Cost of goods sold

260

Code Block
<CostGoodsSold>232600000.00</CostGoodsSold>

GrossProfit

min. 0 / max. 1

Gross Profit (=240-260)

270

Code Block
<GrossProfit>230300000.00</GrossProfit>

OthOperExpenses

min. 0 / max. 1

Other Operating Expenses

280

Code Block
<OthOperExpenses>182700000.00</OthOperExpenses>

EBIT

min. 0 / max. 1

Operating Result / EBIT (=270-280)

Yes

290

Code Block
<EBIT>47600000.00</EBIT>

InterestRevenues

min. 0 / max. 1

Interest Revenues

296

Code Block
<InterestRevenues>500000.00</InterestRevenues>

OthFinanRevenues

min. 0 / max. 1

Other financials Revenues

298

Code Block
<OthFinanRevenues>0.00</OthFinanRevenues>

FinanIncome

min. 0 / max. 1

Financial Income (=296+298)

300

Code Block
<FinanIncome>500000.00</FinanIncome>

InterestExpenses

min. 0 / max. 1

Interest Expenses

430

Code Block
<InterestExpenses>3600000.00</InterestExpenses>

OthFinanExpenses

min. 0 / max. 1

Other financials Expenses

308

Code Block
<OthFinanExpenses>2900000.00</OthFinanExpenses>

FinanExpenses

min. 0 / max. 1

Financials Expenses (=430+308)

310

Code Block
<FinanExpenses>6500000.00</FinanExpenses>

FinanResult

min. 0 / max. 1

Financial Result (=300-310)

320

Code Block
<FinanResult>-6000000.00</FinanResult>

ResultBeforeExtraord

min. 0 / max. 1

Result before extraordinary items (=290+320)

330

Code Block
<ResultBeforeExtraord>41600000.00</ResultBeforeExtraord>

ExtraordIncome

min. 0 / max. 1

Extraordinary Income

360

Code Block
<ExtraordIncome/>

ExtraordExpenses

min. 0 / max. 1

Extraordinary Expenses

370

Code Block
<ExtraordExpenses/>

ExtraordResult

min. 0 / max. 1

Extraordinary Result (=360-370)

380

Code Block
<ExtraordResult>0.00</ExtraordResult>

ResultBeforeTaxes

min. 0 / max. 1

Result before Taxes / EBT (=330+380)

355

Code Block
<ResultBeforeTaxes>41600000.00</ResultBeforeTaxes>

Taxes

min. 0 / max. 1

Taxes

340

Code Block
<Taxes>4700000.00</Taxes>

ResultBeforeMinorityInterests

min. 0 / max. 1

Result before minority interests (=355-340)

Yes

390

Code Block
<ResultBeforeMinorityInterests>36900000.00</ResultBeforeMinorityInterests>

MinorityInterests

min. 0 / max. 1

Minority interests

391

Code Block
<MinorityInterests>0.00</MinorityInterests>

NetResult

min. 0 / max. 1

Net Result / Result for the financial year (=390-391)

392

Code Block
<NetResult>36900000.00</NetResult>

BalanceSheet

Appendix

Bank

ProfitLoss

Element

Occurrence

Description

KeyFig

Pos

Example Usage

InterestInc

min. 0 / max. 1

Interest and discount income

300

Code Block
<InterestInc>819854.00</InterestInc>

InterestIncTradPort

min. 0 / max. 1

Interest and dividend income from trading portfolios

310

Code Block
<InterestIncTradPort/>

InterestIncFinanAss

min. 0 / max. 1

Interest and dividend income from financial assets

320

Code Block
<InterestIncFinanAss>39453.00</InterestIncFinanAss>

InterestExp

min. 0 / max. 1

Interest expenses

330

Code Block
<InterestExp>401012.00</InterestExp>

IncInterestBusiness

min. 0 / max. 1

Income from interest business (=300+310+320-330)

Yes

340

Code Block
<IncInterestBusiness>458025.00</IncInterestBusiness>

CommIncLendingAct

min. 0 / max. 1

Commissions income from lending activities

350

Code Block
<CommIncLendingAct>4617.00</CommIncLendingAct>

CommIncSecurInvest

min. 0 / max. 1

Commissions income from securities and investment transactions

360

Code Block
<CommIncSecurInvest>58171.00</CommIncSecurInvest>

CommIncOther

min. 0 / max. 1

Commissions income from other services

370

Code Block
<CommIncOther>26448.00</CommIncOther>

CommExp

min. 0 / max. 1

Commissions expenses

380

Code Block
<CommExp>16648.00</CommExp>

NetCommFeeInc

min. 0 / max. 1

Net Commissions and fee income (=350+360+370-380)

Yes

390

Code Block
<NetCommFeeInc>72588.00</NetCommFeeInc>

NetTradingInc

min. 0 / max. 1

Net trading income

Yes

400

Code Block
<NetTradingInc>38099.00</NetTradingInc>

IncSaleFinanInvest

min. 0 / max. 1

Income from the sale of financial investments

410

Code Block
<IncSaleFinanInvest>0.00</IncSaleFinanInvest>

IncIFromInvest

min. 0 / max. 1

Income from Investments

420

Code Block
<IncIFromInvest>1541.00</IncIFromInvest>

RealEstateInc

min. 0 / max. 1

Real estate income

430

Code Block
<RealEstateInc>2922.00</RealEstateInc>

OthOrdinaryInc

min. 0 / max. 1

Other ordinary income

440

Code Block
<OthOrdinaryInc>0.00</OthOrdinaryInc>

OthOrdinaryExp

min. 0 / max. 1

Other ordinary expenses

450

Code Block
<OthOrdinaryExp>812.00</OthOrdinaryExp>

TotalOthOrdinaryInc

min. 0 / max. 1

Total other ordinary Income (=410+420+430+440-450)

460

Code Block
<TotalOthOrdinaryInc>3651.00</TotalOthOrdinaryInc>

NetOperInc

min. 0 / max. 1

Net operating Income (=340+390+400+460)

Yes

470

Code Block
<NetOperInc>572363.00</NetOperInc>

PersonnelExp

min. 0 / max. 1

Personnel expenses

Yes

480

Code Block
<PersonnelExp>169471.00</PersonnelExp>

GeneralExp

min. 0 / max. 1

General expenses

490

Code Block
<GeneralExp>000.00</GeneralExp>

TotalOperExp

min. 0 / max. 1

Total operating expenditure (=480+490)

Yes

500

Code Block
<TotalOperExp>318260.00</TotalOperExp>

GrossProfit

min. 0 / max. 1

Gross profit (=470-500)

Yes

510

Code Block
<GrossProfit>254103.00</GrossProfit>

Depreciation

min. 0 / max. 1

Depreciation on fixed assets

520

Code Block
<Depreciation>21242.00</Depreciation>

ValueAdjProvLoss

min. 0 / max. 1

Value adjustments, provisions and losses

530

Code Block
<ValueAdjProvLoss>8119.00</ValueAdjProvLoss>

TotalDeprValueAdjLoss

min. 0 / max. 1

Total Depreciation, Value adjustments, losses (=520+530)

540

Code Block
<TotalDeprValueAdjLoss>29361.00</TotalDeprValueAdjLoss>

ResultBeforeExtraord

min. 0 / max. 1

Result before extraordinary items (=510-540)

550

Code Block
<ResultBeforeExtraord>224742.00</ResultBeforeExtraord>

ExtraordIncome

min. 0 / max. 1

Extraordinary income

560

Code Block
<ExtraordIncome>151.00</ExtraordIncome>

ExtraordExpenses

min. 0 / max. 1

Extraordinary expenses

570

Code Block
<ExtraordExpenses>32814.00<ExtraordExpenses/>

ExtraordResult

min. 0 / max. 1

Extraordinary Result (=560-570)

580

Code Block
<ExtraordResult>-32663.00</ExtraordResult>

ResultBeforeTaxes

min. 0 / max. 1

Result before Taxes (=550+580)

590

Code Block
<ResultBeforeTaxes>192079.00</ResultBeforeTaxes>

Taxes

min. 0 / max. 1

Taxes

600

Code Block
<Taxes>53676.00</Taxes>

ResultBeforeMinorityInterests

min. 0 / max. 1

Result before minority interests (=590-600)

610

Code Block
<ResultBeforeMinorityInterests>138403.00</ResultBeforeMinorityInterests>

MinorityInterests

min. 0 / max. 1

Minority interests

620

Code Block
<MinorityInterests/>

NetResult

min. 0 / max. 1

Result for the financial year (=610-620)

Yes

630

Code Block
<NetResult>138403.00</NetResult>

BalanceSheet

Appendix

Insurance

Profit/Loss

Element

Occurrence

Description

KeyFig

POS

Example Usage

PremiumsWritten

min. 0 / max. 1

Premiums written

Yes

250

Code Block
<PremiumsWritten>7168.10</PremiumsWritten>

PurchReinsPremiums

min. 0 / max. 1

Purchased reinsurance premiums

260

Code Block
<PurchReinsPremiums>163.60</PurchReinsPremiums>

ChangeProvUnearnPremiums

min. 0 / max. 1

Change in the provisions for unearned premiums

270

Code Block
<ChangeProvUnearnPremiums/>

EarnedPremiums

min. 0 / max. 1

Earned premiums (=250-260-270)

Yes

280

Code Block
<EarnedPremiums>7004.50</EarnedPremiums>

OthTechnicalIncome

min. 0 / max. 1

Other technical income

290

Code Block
<OthTechnicalIncome/>

ClaimsPaid

min. 0 / max. 1

Claims paid

300

Code Block
<ClaimsPaid>5666.40</ClaimsPaid>

ChangeProvClaimsOut

min. 0 / max. 1

Change in the provisions for claims outstanding

310

Code Block
<ChangeProvClaimsOut>1469.50</ChangeProvClaimsOut>

ClaimsIncurred

min. 0 / max. 1

Claims incurred (=300+310)

320

Code Block
<ClaimsIncurred>7135.90</ClaimsIncurred>

ChangeOthTechProv

min. 0 / max. 1

Change in other technical provisions

330

Code Block
<ChangeOthTechProv/>

ChangeProvLifeHealth

min. 0 / max. 1

Change in the provisions for life, health and disability reinsurance

340

Code Block
<ChangeProvLifeHealth/>

PolicyholdParticipationSurplus

min. 0 / max. 1

Policyholders participation in surplus

350

Code Block
<PolicyholdParticipationSurplus/>

PersonnelExpenses

min. 0 / max. 1

Personnel expenses

Yes

360

Code Block
<PersonnelExpenses/>

Commissions

min. 0 / max. 1

Commissions

370

Code Block
<Commissions/>

OthOperatingExpenses

min. 0 / max. 1

Other operating expenses

380

Code Block
<OthOperatingExpenses>1436.10</OthOperatingExpenses>

OperatingExpenses

min. 0 / max. 1

Operating expenses (=360+370+380)

390

Code Block
<OperatingExpenses>1436.10</OperatingExpenses>

OthTechExpenses

min. 0 / max. 1

Other technical expenses

400

Code Block
<OthTechExpenses/>

InvestmentIncome

min. 0 / max. 1

Investment income

Yes

410

Code Block
<InvestmentIncome>3072.50</InvestmentIncome>

InvestmentExpenses

min. 0 / max. 1

Investment expenses

420

Code Block
<InvestmentExpenses>615.60</InvestmentExpenses>

InterestExpenses

min. 0 / max. 1

Interest expenses

430

Code Block
<InterestExpenses/>

OtherIncome

min. 0 / max. 1

Other income

440

Code Block
<OtherIncome>442.50</OtherIncome>

OtherExpenses

min. 0 / max. 1

Other expenses

450

Code Block
<OtherExpenses>446.80</OtherExpenses>

ResultBeforeExtraord

min. 0 / max. 1

Result before extraordinary items

( =280+290+330+ 340+410+440-320-350-390-400-420-450)

Yes

460

Code Block
<ResultBeforeExtraord>885.10</ResultBeforeExtraord>

ExtraordIncome

min. 0 / max. 1

Extraordinary income

470

Code Block
<ExtraordIncome/>

ExtraordExpenses

min. 0 / max. 1

Extraordinary expenses

480

Code Block
<ExtraordExpenses/>

ExtraordResult

min. 0 / max. 1

Extraordinary Result (=470-480)

490

Code Block
<ExtraordResult/>

ResultBeforeTaxes

min. 0 / max. 1

Result before Taxes (=460+490)

500

Code Block
<ResultBeforeTaxes>885.10</ResultBeforeTaxes>

Taxes

min. 0 / max. 1

Taxes

510

Code Block
<Taxes>173.20</Taxes>

ResultBeforeMinorityInterests

min. 0 / max. 1

Result before minority interests (=500-510)

520

Code Block
ResultBeforeMinorityInterests>711.90</ResultBeforeMinorityInterests>

MinorityInterests

min. 0 / max. 1

Minority interests

530

Code Block
<MinorityInterests>1.30</MinorityInterests>

NetResult

min. 0 / max. 1

Result for the financial year (=520-530)

Yes

540

Code Block
<NetResult>710.60</NetResult>

BalanceSheet

Trade/Industry

Bank

Insurance

Appendix

...

Trade/Industry

Bank

...

KeyFigure

The available Key Figures per format (Trade/Industry, Bank, Insurance) are noted in the Complexe ProfitLoss, BalanceSheet and Appendix in columne "KeyFig"

...

Version	Old Version 36	New Version 37
Changes made by	Michel Villars	Michel Villars
Saved on	Dec 11, 2015	Dec 11, 2015

Content Comparison

Versions Compared

Key

ProfitLoss

Trade/Industry

ProfitLoss

BalanceSheet

Appendix

Bank

ProfitLoss

BalanceSheet

Appendix

Insurance

Profit/Loss

BalanceSheet

Trade/Industry

Bank

Insurance

Appendix

Trade/Industry

Bank

KeyFigure