Overview

This Complex is representative for CompanyFigure and/or GroupFigure. The availability of the Sub-Complexes depending

on the 2 Attributes extent and format:

Complex	Extent=1	Extent=4	Extent=6
ActualFigure	Yes	Yes	Yes
AnnualFigure	Yes	Yes	No
ProfitLoss	Yes *	No	No
BalanceSheet	Yes *	No	No
Appendix	Yes *	No	No
KeyFigure	No	Yes *	No
Employees	Yes	Yes	No
Facts	Yes	Yes	No

Extent 1: Full figures are available, including Profit&Loss, Balance Sheet, Appendix, Employees and Facts

Extent 2: Key figures are available, including Key figures, Employees an Facts

Extent 3: No Annual figures are available, only actual Figures

* Format: The positions in Profit&Loss, Balance Sheet, Appendix and in Key Figures are different

ActualFigure

Element	Occurrence	Description	Example Usage
@format	min. 1 / max. 1	Reporting Format. It affects the Elements ProfitLoss, BalanceSheet, Appendix and KeyFigure Restrictions: T = Trade / Industry B = Banks I = Insurance Based on the reporting format, the affected Elements includes different positions	format="T"
@extent	min. 1 / max. 1	Reporting Extent. It affects the Elements KeyFigures and AnnualFigures Restrictions: 1 = Element AnnualFigures is available 4 = Element KeyFigures is available 6 = Element AnnualFigures or KeyFigures are NOT available Extent 1: is used for all companies where full financials are available Extent 4: is used for all companies where only key figures are available on an annual basis Extent 6: is used for all companies where only actual figures are available or where estimates can be provided	extent="1"
GroupName	min. 0 / max. 1	Name of group company / level of consolidation Restriction: only available in Complex "GroupFigures"	<GroupName>Sample Group Ltd</GroupName>
PeriodEndYear	min. 0 / max. 1	Reporting year of the actual figures	<PeriodEndYear>2014</PeriodEndYear>
EmployeesRangeCode	min. 0 / max. 1	Actual number of employees as range (code) This range is based on EmployeesValue, if it is available RestrictionEnumeration	<EmployeesRangeCode>CA<EmployeesRangeCode/>
EmployeesRange	min. 0 / max. 1	Actual number of employees as range (text)	<EmployeesRange>1,000-1,999</EmployeesRange>
EmployeesValue	min. 0 / max. 1	Actual number of employees as value	<EmployeesValue>1566</EmployeesValue>
SalesRangeCode	min. 0 / max. 1	Actual sales as range (code) This range is based on Sales, if it is available RestrictionEnumeration	<SalesRangeCode>BD</SalesRangeCode>
SalesRange	min. 0 / max. 1	Actual sales as range (text)	<SalesRange>400-600 Mio</SalesRange>
Sales	min. 0 / max. 1	Actual sales as figure	<Sales/>
SalesCurrencyCode	min. 0 / max. 1	Currency for actual sales ISO 4217, alpha 3-code RestrictionEnumeration	<SalesCurrencyCode>CHF</SalesCurrencyCode>
SalesCurrency	min. 0 / max. 1	Currency for actual sales (text)	<SalesCurrency>Swiss Franc</SalesCurrency>
Estimated	min. 0 / max. 1	Estimation flag for Sales Restriction: 1=true, 0=false	<Estimated>0</Estimated>

AnnualFigure

Element	Occurrence	Description	Example Usage
@nr	min. 1 / max. 1	Record number	nr=1
@currency	min. 1 / max. 1	Currency for annual figures ISO 4217, alpha 3-code RestrictionEnumeration	currency="GBP"
@factor	min. 1 / max. 1	Used factor for all reported figures / positions Restriction: 1,1000,1000000	factor="1000"
PeriodEnd	min. 1 / max. 1	Reporting period year end date	<PeriodEnd>2014-12-31</PeriodEnd>
PeriodMonths	min. 1 / max. 1	Reporting period number of months	<PeriodMonths>12</PeriodMonths>
AccountStandardCode	min. 0 / max. 1	Reporting accounting standard (code) RestrictionEnumeration	<AccountStandardCode>IAS</AccountStandardCode>
AccountStandard	min. 0 / max. 1	Reporting accounting standard (text)	<AccountStandard> International Financial Reporting Standards IFRS</AccountStandard>
FigureTypeCode	min. 0 / max. 1	Characteristic of Reporting (code) RestrictionEnumeration	<FigureTypeCode>RE</FigureTypeCode>
FigureType	min. 0 / max. 1	Characteristic of Reporting (text)	<FigureType>restated</FigureType>

ProfitLoss

Trade/Industry

Element	Occurrence	Description	KeyFig	Pos	Example Usage
GrossSales	min. 0 / max. 1	Gross Sales	Yes	242	<GrossSales>480000000.00</GrossSales>
ReductionProceeds	min. 0 / max. 1	Reduction of Proceeds		244	<ReductionProceeds>20300000.00</ReductionProceeds>
NetSales	min. 0 / max. 1	Net sales (=242-244)	Yes	250	<NetSales>459700000.00</NetSales>
OthOperRevenue	min. 0 / max. 1	Other operating Revenue		246	<OthOperRevenue>3200000.00</OthOperRevenue>
OperatingRevenue	min. 0 / max. 1	Operating Revenue (=250+246)	Yes	240	<OperatingRevenue>462900000.00</OperatingRevenue>
CostGoodsSold	min. 0 / max. 1	Cost of goods sold		260	<CostGoodsSold>232600000.00</CostGoodsSold>
GrossProfit	min. 0 / max. 1	Gross Profit (=240-260)		270	<GrossProfit>230300000.00</GrossProfit>
OthOperExpenses	min. 0 / max. 1	Other Operating Expenses		280	<OthOperExpenses>182700000.00</OthOperExpenses>
EBIT	min. 0 / max. 1	Operating Result / EBIT (=270-280)	Yes	290	<EBIT>47600000.00</EBIT>
InterestRevenues	min. 0 / max. 1	Interest Revenues		296	<InterestRevenues>500000.00</InterestRevenues>
OthFinanRevenues	min. 0 / max. 1	Other financials Revenues		298	<OthFinanRevenues>0.00</OthFinanRevenues>
FinanIncome	min. 0 / max. 1	Financial Income (=296+298)		300	<FinanIncome>500000.00</FinanIncome>
InterestExpenses	min. 0 / max. 1	Interest Expenses		430	<InterestExpenses>3600000.00</InterestExpenses>
OthFinanExpenses	min. 0 / max. 1	Other financials Expenses		308	<OthFinanExpenses>2900000.00</OthFinanExpenses>
FinanExpenses	min. 0 / max. 1	Financials Expenses (=430+308)		310	<FinanExpenses>6500000.00</FinanExpenses>
FinanResult	min. 0 / max. 1	Financial Result (=300-310)		320	<FinanResult>-6000000.00</FinanResult>
ResultBeforeExtraord	min. 0 / max. 1	Result before extraordinary items (=290+320)		330	<ResultBeforeExtraord>41600000.00</ResultBeforeExtraord>
ExtraordIncome	min. 0 / max. 1	Extraordinary Income		360	<ExtraordIncome/>
ExtraordExpenses	min. 0 / max. 1	Extraordinary Expenses		370	<ExtraordExpenses/>
ExtraordResult	min. 0 / max. 1	Extraordinary Result (=360-370)		380	<ExtraordResult>0.00</ExtraordResult>
ResultBeforeTaxes	min. 0 / max. 1	Result before Taxes / EBT (=330+380)		355	<ResultBeforeTaxes>41600000.00</ResultBeforeTaxes>
Taxes	min. 0 / max. 1	Taxes		340	<Taxes>4700000.00</Taxes>
ResultBeforeMinorityInterests	min. 0 / max. 1	Result before minority interests (=355-340)	Yes	390	<ResultBeforeMinorityInterests>36900000.00</ResultBeforeMinorityInterests>
MinorityInterests	min. 0 / max. 1	Minority interests		391	<MinorityInterests>0.00</MinorityInterests>
NetResult	min. 0 / max. 1	Net Result / Result for the financial year (=390-391)		392	<NetResult>36900000.00</NetResult>

Bank

Element	Occurrence	Description	KeyFig	Pos	Example Usage
InterestInc	min. 0 / max. 1	Interest and discount income		300	<InterestInc>819854.00</InterestInc>
InterestIncTradPort	min. 0 / max. 1	Interest and dividend income from trading portfolios		310	<InterestIncTradPort/>
InterestIncFinanAss	min. 0 / max. 1	Interest and dividend income from financial assets		320	<InterestIncFinanAss>39453.00</InterestIncFinanAss>
InterestExp	min. 0 / max. 1	Interest expenses		330	<InterestExp>401012.00</InterestExp>
IncInterestBusiness	min. 0 / max. 1	Income from interest business (=300+310+320-330)	Yes	340	<IncInterestBusiness>458025.00</IncInterestBusiness>
CommIncLendingAct	min. 0 / max. 1	Commissions income from lending activities		350	<CommIncLendingAct>4617.00</CommIncLendingAct>
CommIncSecurInvest	min. 0 / max. 1	Commissions income from securities and investment transactions		360	<CommIncSecurInvest>58171.00</CommIncSecurInvest>
CommIncOther	min. 0 / max. 1	Commissions income from other services		370	<CommIncOther>26448.00</CommIncOther>
CommExp	min. 0 / max. 1	Commissions expenses		380	<CommExp>16648.00</CommExp>
NetCommFeeInc	min. 0 / max. 1	Net Commissions and fee income (=350+360+370-380)	Yes	390	<NetCommFeeInc>72588.00</NetCommFeeInc>
NetTradingInc	min. 0 / max. 1	Net trading income	Yes	400	<NetTradingInc>38099.00</NetTradingInc>
IncSaleFinanInvest	min. 0 / max. 1	Income from the sale of financial investments		410	<IncSaleFinanInvest>0.00</IncSaleFinanInvest>
IncIFromInvest	min. 0 / max. 1	Income from Investments		420	<IncIFromInvest>1541.00</IncIFromInvest>
RealEstateInc	min. 0 / max. 1	Real estate income		430	<RealEstateInc>2922.00</RealEstateInc>
OthOrdinaryInc	min. 0 / max. 1	Other ordinary income		440	<OthOrdinaryInc>0.00</OthOrdinaryInc>
OthOrdinaryExp	min. 0 / max. 1	Other ordinary expenses		450	<OthOrdinaryExp>812.00</OthOrdinaryExp>
TotalOthOrdinaryInc	min. 0 / max. 1	Total other ordinary Income (=410+420+430+440-450)		460	<TotalOthOrdinaryInc>3651.00</TotalOthOrdinaryInc>
NetOperInc	min. 0 / max. 1	Net operating Income (=340+390+400+460)	Yes	470	<NetOperInc>572363.00</NetOperInc>
PersonnelExp	min. 0 / max. 1	Personnel expenses	Yes	480	<PersonnelExp>169471.00</PersonnelExp>
GeneralExp	min. 0 / max. 1	General expenses		490	<GeneralExp>000.00</GeneralExp>
TotalOperExp	min. 0 / max. 1	Total operating expenditure (=480+490)	Yes	500	<TotalOperExp>318260.00</TotalOperExp>
GrossProfit	min. 0 / max. 1	Gross profit (=470-500)	Yes	510	<GrossProfit>254103.00</GrossProfit>
Depreciation	min. 0 / max. 1	Depreciation on fixed assets		520	<Depreciation>21242.00</Depreciation>
ValueAdjProvLoss	min. 0 / max. 1	Value adjustments, provisions and losses		530	<ValueAdjProvLoss>8119.00</ValueAdjProvLoss>
TotalDeprValueAdjLoss	min. 0 / max. 1	Total Depreciation, Value adjustments, losses (=520+530)		540	<TotalDeprValueAdjLoss>29361.00</TotalDeprValueAdjLoss>
ResultBeforeExtraord	min. 0 / max. 1	Result before extraordinary items (=510-540)		550	<ResultBeforeExtraord>224742.00</ResultBeforeExtraord>
ExtraordIncome	min. 0 / max. 1	Extraordinary income		560	<ExtraordIncome>151.00</ExtraordIncome>
ExtraordExpenses	min. 0 / max. 1	Extraordinary expenses		570	<ExtraordExpenses>32814.00<ExtraordExpenses/>
ExtraordResult	min. 0 / max. 1	Extraordinary Result (=560-570)		580	<ExtraordResult>-32663.00</ExtraordResult>
ResultBeforeTaxes	min. 0 / max. 1	Result before Taxes (=550+580)		590	<ResultBeforeTaxes>192079.00</ResultBeforeTaxes>
Taxes	min. 0 / max. 1	Taxes		600	<Taxes>53676.00</Taxes>
ResultBeforeMinorityInterests	min. 0 / max. 1	Result before minority interests (=590-600)		610	<ResultBeforeMinorityInterests>138403.00</ResultBeforeMinorityInterests>
MinorityInterests	min. 0 / max. 1	Minority interests		620	<MinorityInterests/>
NetResult	min. 0 / max. 1	Result for the financial year (=610-620)	Yes	630	<NetResult>138403.00</NetResult>

Insurance

BalanceSheet

Trade/Industry

Bank

Insurance

Appendix

Trade/Industry

Bank

Insurance

KeyFigure

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

Employees

Element	Occurrence	Description	Pos	Example Usage
HeadcountEndYear	min. 0 / max. 1	Headcount end of year - or exact definition unknown	900	<HeadcountEndYear/>
HeadcountAverage	min. 0 / max. 1	Headcount annual average	910	<HeadcountAverage/>
FulltimeEndYear	min. 0 / max. 1	Full time units at year end	920	<FulltimeEndYear>1586.0</FulltimeEndYear>
FulltimeAverage	min. 0 / max. 1	Full time units annual average	921	<FulltimeAverage/>
EmployeesInland	min. 0 / max. 1	Employees Inland	930	<EmployeesInland>113.0</EmployeesInland>
EmployeesAbroad	min. 0 / max. 1	Employees Abroad (=(900,910,920,921 first available) - 930))	940	<EmployeesAbroad>1473.0</EmployeesAbroad>

Facts

Element	Occurrence	Description	Pos	Example Usage
OfficesInland	min. 0 / max. 1	No of Offices/Branches Inland	960	<OfficesInland>35</OfficesInland>
OfficesAbroad	min. 0 / max. 1	No of Offices/Branches Abroad	970	<OfficesAbroad>12</OfficesAbroad>
OfficesTotal	min. 0 / max. 1	No of Offices/Branches Total (=960+970)	950	<OfficesTotal>47</OfficesTotal>