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>