CN Listed Company Information Disclosure Banking Elements Taxonomy

CN Listed Company Information Disclosure – Banking

Elements Taxonomy

Explanatory Notes

Summary Information

Name: CN Listed Company Information Disclosure (CLCID) Banking Elements

(BANE)

Status: Public Working Draft

Release type: XBRL International Acknowledged

Date Issued: 2006-12-31

XBRL version: XBRL Specification Version 2.1, dated 2003-12-31 Corrected Errata -

2005-04-25

Issued by: Shanghai Stock Exchange (SSE)

Description: This taxonomy is intended to provide detail level financial and business

terms that will be used in preparation of regular report for listed

companies in banking. Terms in this Taxonomy are prepared in

accordance with China Generally 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/fs/bane/2006-12-31

identifier: Recommended clcid-bane

namespace

prefix:

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. Relationship This taxonomy imports key elements of the CN Listed Company Information Disclosure (CLCID) Taxonomy Framework in order to create to an industry-level taxonomy for banking entities. other XBRL Click here to view a graphical representation of how this taxonomy fits taxonomies: into the CN Listed Company Information Disclosure Taxonomy Framework.

Physical http://www.xbrl-cn.org/cn/lcid/fs/bane/2006-12-31/clcid-bane-2006-12-31.xsd

location (Schema)

of taxonomy http://www.xbrl-cn.org/cn/lcid/fs/bane/2006-12-31/clcid-bane-2006-12-31-label-

components zh.xml (Chinese Label Linkbase)

http://www.xbrl-cn.org/cn/lcid/fs/bane/2006-12-31/clcid-bane-2006-12-31-label-

en.xml (English Label Linkbase)

http://www.xbrl-cn.org/cn/lcid/fs/bane/2006-12-31/clcid-bane-2006-12-31-

presentation.xml (Presentation Linkbase)

http://www.xbrl-cn.org/cn/lcid/fs/bane/2006-12-31/clcid-bane-2006-12-31-

reference.xml (Reference Linkbase) Explanatory DOC

notes Printout of Presentation Report PDF, HTML taxonomy Elements Listed by Label PDF, HTML

elements Elements Listed by Name HTML Sample Note and Disclaimer: These XBRL documents are presented solely as instance theoretical examples of XBRL application and should not be used or documents relied upon for any other purpose.

Samples All DTS files ZIP

Contact Shanghai Stock Exchange

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. 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

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

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. 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

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. INFRINGE ANY THIRD PARTY PATENTS, COPYRIGHTS,

TRADEMARKS OR OTHER RIGHTS. Limitation of IN NO EVENT WILL XBRL INTERNATIONAL OR THE OWNERS OR

Liability 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.

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 (listed alphabetically):

Taxonomy Builder Software Provided by: Shanghai New Lido Data Technology Co., Ltd

Taxonomy Validation and Conformance Testing Provided by: Fujitsu, Japan UBmatrix, USA

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. Abstract This Taxonomy Documentation describes the eXtensible Business Reporting

Language (XBRL) based CN Listed Company Information Disclosure Taxonomy: CN

Listed Company Information Disclosure - Banking Elements (CLCID - BANE).

The CLCID-BANE Taxonomy has been prepared by the Shanghai Stock Exchange

(SSE).

This CLCID-BANE Taxonomy is compliant with the XBRL 2.1 Specification. It is a basic taxonomy used in conjunction with other taxonomies to create XBRL instance documents dealing with business reporting data. Specifically, the CLCID-BANE

Taxonomy represents items of Financial Statements and related Notes, and own unique Business for the Listed Companies in Banking.

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 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

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. 5.2. COMMENTS AND FEEDBACK

1. Overview

1.1. Purpose

The Shanghai Stock Exchange (SSE) is leading the development of the XBRL CN

Listed Company Information Disclosure - Banking Elements (CLCID - BANE)

Taxonomy for the purpose to express items of financial statements, related notes and unique own business for banks according to CN GAAP, China Listed Company

Information Disclosure Regulations or other relevant standards.

This Banking Elements (CLCID-BANE) Taxonomy is designed to facilitate the creation of XBRL instance documents that reflect financial reporting and business in

Banking. This taxonomy is a warehouse of financial reporting and business terms, which are used in the preparation of XBRL documents for banks. This taxonomy defines very limited relationships among elements in the taxonomy, as the relationships are defined in the Banking Taxonomy (CLCID-BAN).

The purpose of the CLCID-BANE Taxonomy is to provide unique own contents in banking for the consistent creation of XBRL documents for information disclosure purposes. 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.

The authority for this CLCID-BANE Taxonomy is based upon CN Generally

Accepted Accounting Principles (GAAP) and China Listed Company Information

Disclosure Regulations. The development of the taxonomy is based upon input from accounting firms, technology companies and other domain experts in the field of financial reporting.

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. 1.2. Taxonomy Status

The CLCID-BANE Taxonomy is an Acknowledged Taxonomy. Its content and structure have been reviewed by both internal accounting and technical teams of

SSE. The CLCID-BANE 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-BANE Taxonomy is released in conjunction with the Financial Services

Terms Elements (CLCID-FSTE), Financial Services Terms Relationships (CLCID-

FSTR), Primary Terms Elements (CLCID-PTE), Primary Terms Relationships

(CLCID-PTR), Accountants Report (CLCID-AR), Global Common Document (CLCID-

GCD), Companies General Introduction (CLCID-CGI), Management Report (CLCID-

MR), Important Events (CLCID-IE), and Banking (CLCID-BAN).

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. These taxonomies are all part of the CN Listed Company Information Disclosure

Taxonomy Framework for Banking. Taken together, these taxonomies would meet the reporting requirements of companies with three criteria: 1) report under CN GAAP and CN Listed Company Information Disclosure Regulations; 2) are in banking; 3) have relatively common reporting elements in their financial statements.

The inter-relationships of the various taxonomies are show in Figure 1:

2. Overview of Taxonomy

2.1. Taxonomy Structure

The CLCID-BANE Taxonomy contains 257 unique, individually identified pieces of information related to financial reporting and business in Banking.

2.2. Taxonomy Development

The CLCID-BANE 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-BANE Taxonomy;

3 Reconciliation to authoritative literature;

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. 4 Review by various industry participants including accounting firms, technical companies, listed companies; and

5 Periods of Internal review.

2.3. 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.

2.4. References

This Taxonomy provides references to China Listed Company Information Disclosure

Regulations, Financial Corporate Accounting Standard and other relevant standards.

Figure 2 shows an example of the reference elements are used in this taxonomy, using “Financial 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: Financial 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 its information disclosure regulations.

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. 4. Sample Instance Documents

Sample instance documents for CLCID-BANE Taxonomy have been provided in

CLCID-BAN 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 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/fs/bane/2006-12-31/clcid-

bane-2006-12-31.xsd will never change. New versions will be issued under a

different name, such as http://www.xbrl-cn.org/cn/lcid/fs/bane/2007-12-

31/clcid-bane-2007-12-31.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 CN GAAP, listed company information disclosure regulations, 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

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. comment or feedback or wish to report an error, email comments to SSE

([email protected]).

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.