CN Listed Company Information Disclosure Insurance Taxonomy

CN Listed Company Information Disclosure – Insurance

Taxonomy

Explanatory Notes

Summary Information

Name: CN Listed Company Information Disclosure (CLCID) Insurance (INS)

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 a framework of financial and business terms that will be used in preparation of regular report for listed insurance companies. 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/ins/2006-12-31 identifier: Recommended clcid-ins namespace prefix: Relationship This taxonomy imports key elements of the CN Listed Company to Information Disclosure (CLCID) Taxonomy Framework in order to create other XBRL an industry-level taxonomy for insurance entities. taxonomies: Click here to view a graphical representation of how this taxonomy fits into the CN Listed Company Information Disclosure Taxonomy Framework.

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. Physical http://www.xbrl-cn.org/cn/lcid/fs/ins/2006-12-31/clcid-ins-2006-12-31.xsd location (Schema) of taxonomy http://www.xbrl-cn.org/cn/lcid/fs/ins/2006-12-31/clcid-ins-2006-12-31- components presentation.xml (Presentation Linkbase) http://www.xbrl-cn.org/cn/lcid/fs/ins/2006-12-31/clcid-ins-2006-12-31- calculation.xml (Calculation Linkbase) Explanatory DOC notes Printout of Presentation Report PDF, HTML taxonomy Calculation Report PDF elements 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 [email protected] Defined roles http://www.xbrl- Insurance Company cn.org/cn/lcid/lr/role/InsuranceCompanyBalanc Balance Sheet eSheet http://www.xbrl- Insurance Company cn.org/cn/lcid/lr/role/InsuranceCompanyIncome Income Statement Statement http://www.xbrl- Insurance Company cn.org/cn/lcid/lr/role/InsuranceCompanyCashFl Cash Flows Statement owsStatement http://www.xbrl- Statements Of Change cn.org/cn/lcid/lr/role/StatementsOfChangeInSh In Shareholders Equity areholdersEquityForInsuranceCompany For Insurance Company http://www.xbrl- Notes Of Accounting cn.org/cn/lcid/lr/role/NotesOfAccountingStatem Statements For entsForInsuranceCompany Insurance Company http://www.xbrl- Special Notes Of cn.org/cn/lcid/lr/role/SpecialNotesOfAccounting Accounting StatementsForInsuranceCompany Statements For Insurance Company

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. http://www.xbrl- Insurance Company cn.org/cn/lcid/lr/role/InsuranceCompanyBalanc Balance Sheet In eSheetInClassifiedFormat Classified Format http://www.xbrl- Insurance Company cn.org/cn/lcid/lr/role/InsuranceCompanyBalanc Balance Sheet In eSheetInBalanceMethod Balance Method http://www.xbrl- Insurance Company cn.org/cn/lcid/lr/role/InsuranceCompanyIncome Income Statement In StatementInCalculationMethod Calculation Method http://www.xbrl- Insurance Company cn.org/cn/lcid/lr/role/InsuranceCompanyCashFl Cash Flows Statement owsStatementInDirectMethod In Direct Method http://www.xbrl- Insurance Company cn.org/cn/lcid/lr/role/InsuranceCompanyCashFl Cash Flows Statement owsStatementInIndirectMethod In Indirect Method http://www.xbrl- Notes Of Financial cn.org/cn/lcid/lr/role/NotesOfFinancialStatemen Statements In tsInClassifiedFormatForInsuranceCompany Classified Format For Insurance Company Suggested N/A linkbases Errors N/A Copyright and Copyright © 2005, SSE® All Rights Reserved. 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

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. 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,

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. 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.

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

Abstract This Taxonomy Documentation describes the eXtensible Business Reporting Language (XBRL) based CN Listed Company Information Disclosure Taxonomy: CN Listed Company Information Disclosure - Insurance (CLCID - INS). The CLCID- INS Taxonomy has been prepared by the Shanghai Stock Exchange (SSE). This CLCID-INS Taxonomy is compliant with the XBRL 2.1 Specification. It is a taxonomy used in conjunction with other taxonomies to create XBRL instance documents dealing with business reporting data. Specifically, the CLCID-INS Taxonomy represents the framework of Financial Statements and related Notes, and own unique Business of the Listed Insurance Companies. 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

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. 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 the XBRL CN Listed Company Information Disclosure - Insurance (CLCID - INS) Taxonomy for the purpose to express financial statements, related Notes and unique own Business of Listed Insurance Companies according to CN GAAP, China Listed Company Information Disclosure Regulations or other relevant standards. This Insurance (CLCID-INS) Taxonomy is designed to facilitate the creation of XBRL instance documents that reflect financial reporting and business in Insurance Companies. The purpose of the CLCID-INS Taxonomy is to provide a framework for the financial and business contents in insurance companies 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-INS 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.

1.2. Taxonomy Status

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

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.  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-INS 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 Insurance Elements (CLCID-INSE). These taxonomies are all part of the CN Listed Company Information Disclosure Taxonomy Framework for Insurance. The CLCID-INS Taxonomy is designed solely as a building block portion of the CN Listed Company Information Disclosure Framework. It is not expected that the taxonomy contains sufficient information to be used on its own, rather additional taxonomies are required to fully express information disclosure of listed insurance companies. These additional taxonomies are likely to meet the particular requirements of specific regulations, for example CN Listed Company Information Disclosure Regulations.

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

2.1. Taxonomy Development

The CLCID-INS 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-INS Taxonomy; 3 Reconciliation to authoritative literature; 4 Review by various industry participants including accounting firms, technical companies, listed companies; and 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 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

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.

4. Sample Instance Documents

Sample instance documents have been provided in CLCID-INS 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/ins/2006-12-31/clcid-ins- 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/ins/2007-12- 31/clcid-ins-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.

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 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.