Important Events
Explanatory Notes
Summary Information
Name: / CN Fund Company Information Disclosure (CFCID) Important Events (IE)Purpose and
Scope: / RepresentsCN Fund Company Information Disclosure –Important Events
Status: / Final
Release type: / Approved
Date Issued: / 2008-12-01 (01Dec 2008)
XBRL version: / XBRL Specification 2.1 Recommendation dated 2003-12-31 (with Corrected Errata through 2008-07-02)
Issued by: / Shanghai Stock Exchange (SSE)
Description: / This taxonomy is intended to provide information elements and relationships found in Important Events that typically accompanies regular report of fund companies.
SSE does not claim that this taxonomy is comprehensive. Organizations using this taxonomy may need to add extension taxonomy.
Namespace identifier: /
Recommended namespace prefix: / cfcid-ie
Relationship to
other XBRL
taxonomies: / This taxonomy is compliant with the Financial Reporting Taxonomies Architecture 1.0 FRTA 2005-04-25+corrected-errata-2006-03-20).
Physical location
of taxonomy
components /
Linkbase)
Linkbase)
Linkbase)
Linkbase)
Linkbase)
Explanatory notes / DOC
Printout of
taxonomy elements / Presentation Report PDF, HTML
Elements Listed by Label PDF, HTML
Elements Listed by NameHTML
Sample instance documents / Note and Disclaimer: These XBRL documents are presented solely as theoretical examples of XBRL application and should not be used or relied upon for any other purpose. SSE makes no representation as to their accuracy or completeness, nor that they fairly represent the financial disclosure(s) of any financial reporting entity, public or private. Further, neither SSE nor its members have audited, reviewed, compiled or performed any other professional service in regard to the XBRL documents referenced below, nor in regard to any electronic document from which such current document was prepared, nor any schemas, linkbases or other meta data included therein or to which they refer. We offer no opinion about the correctness, completeness, timeliness, accuracy nor any other characteristic of this XBRL document, documents from which it was prepared, nor any schemas, linkbases, or other meta data to which they refer. Users should find the original document, if such document exists, and read all disclaimers or opinions therein.Samples
All DTS files / ZIP
Contact / Shanghai Stock Exchange
Suggested linkbases /
Incompatible taxonomies / There are no known taxonomies that are inherently incompatible with the taxonomies of the CFCIDTF.
Defined roles / N/A
Errors / N/A
Copyright and
License / Copyright © 2008, SSE® All Rights Reserved.
Copyright © 2008, 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:
- The above copyright notice and this paragraph are included on all such copies and derivative works.
- A link or URL to the original taxonomy is included in all such copies and derivative works.
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
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 (
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Copyright © 2008 SSE ® All Rights Reserved.
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.
SSE Domain Working Group Chair
白硕 ShuoBai, Assistant CEO, CTO,Shanghai Stock Exchange
Editors of the Taxonomy
白 硕ShuoBai, Assistant CEO, CTO,Shanghai Stock Exchange
洪 磊 Lei Hong, Deputy Director, Dept. of Fund Supervision CSRC
赵小平 XiaopingZhao,Chairman of Board SSE InfoNet Ltd.
初 壮 Zhuang Chu, Division Director, Information Center CSRC
杨晓军 Xiaojun Yang, Division Director, Dept. of Fund Supervision CSRC
林晓征Xiaozheng Lin, Deputy Division Director, Dept. of Fund Supervision CSRC
蒋建人 Jianren Jiang, Director, Information Center, Shanghai Stock Exchange
石晓成 Xiaocheng Shi, Deputy Director, Information Center, Shanghai Stock Exchange
郑斌祥BinxiangZheng,Senior Manager,IT Center, Shanghai Stock Exchange
陈 功 Gong Chen, Manager, Information Center, Shanghai Stock Exchange
刘 洁 Jie Liu, Senior Manager, SSE InfoNet Ltd.
赵 伟 Wei Zhao, Manager, SSE InfoNet Ltd.
甘景峰 Jingfeng Gan, Manager, SSE InfoNet Ltd.
王中澎 Zhongpeng Wang, Manager, SSE InfoNet Ltd.
徐小峰 Xiaofeng Xu, Director, Shanghai ConservInformation System Co., Ltd
崔 俊 Jun Cui, Deputy Director, Shanghai ConservInformation System Co., Ltd
杨 诚 Cheng Yang, Manager, Shanghai ConservInformation System Co., Ltd
Taxonomy Builder Software Provided by
Shanghai Conserv Information System 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 Fund Company Information Disclosure Taxonomy: CN Fund Company Information Disclosure Important Events (CFCID-IE). The CFCID-IE Taxonomy has been prepared by the Shanghai Stock Exchange (SSE).
This CFCID-IE Taxonomy is compliant with the XBRL 2.1 Specification, dated 2008-07-02.It is a taxonomy used in conjunction with other taxonomies to create XBRL instance documents dealing with business reporting data.
This document assumes a general understanding of accounting and XBRL. If the reader desires additional information relating to XBRL, the XBRL International web site ( is recommended.
Table of Contents
Abstract
1. Overview
1.1. Purpose
1.2. Taxonomy Status
1.3. Scope of Taxonomy
1.4. Contents Description
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
5.2. Comments and Feedback
1. Overview
1.1. Purpose
The Shanghai Stock Exchange (SSE) is leading the development of this eXtensible Business Reporting Language (XBRL) basedImportant Events (CFCID-IE)Taxonomy for the purpose of describing important events of the company that occurred during the reporting period.
The purpose of the CFCID-IE taxonomy is to provide a framework for the consistent creation of XBRL documents for expressing important events. 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.
1.2. Taxonomy Status
The CFCID Taxonomy is an Approved Final Taxonomy. Its content and structure have been reviewed by both internal accounting and technical teams of SSE. The CFCID Taxonomy complies with the Financial Reporting Taxonomy Architecture 1.0 (FRTA) and XBRL Specification Version 2.1
XBRL Taxonomies can exist in two states insofar as XBRL International Taxonomy Recognition Process (TRP) 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
The authority for this CFCID Taxonomy is based upon China Fund Information Disclosure Regulations. The development of the taxonomy is based upon input from accounting firms, fund companies and other domain experts in the field of financial reporting.
This CFCIDTaxonomy is released in conjunction with the Accountants Report (CFCID-AR), Global Common Document(CFCID-GCD), Company General Introduction(CFCID-CGI), Management Report (CFCID-MR), Important Events (CFCID-IE), and Primary Terms (CFCID-PT). Together, these taxonomies deliver the ability to report core financial statements,
Taken together, these taxonomies will meet the reporting needs of fund companies that meet onecriterion: report under CN Fund Company Information Disclosure Regulations. Additional taxonomies are likely to be required.These extension taxonomies will either extend the CFCID Taxonomy to meet the particular reporting requirements of that industry, or company and/or restrict by limiting the use of particular CFCID Taxonomy elements.
The inter-relationships of the various taxonomies are show in Figure 1:
1.4. Contents Description
The taxonomy includes coverage of the following areas of reporting:
- Subscription and Redemption of Fund Units
- Sending and Confirming and Executing Order
- Disclosure of Fund Information
- Risk Disclosure
- Disclosure Event
2.Overview of Taxonomy
2.1.Taxonomy Development
In order to create the taxonomy the following techniques have been employed:
- Comparison to disclosure checklists;
- Creation of instance documents using the CFCID taxonomy;
- Reconciliation to authoritative literature;
- Review by accounting firms, technical companies, fund companiesand other domain experts in the field of financial reporting;
- Periods of Internal review.
2.2.Label Languages
Currently, labels for taxonomy elements are provided in Chineseand English. In the future, taxonomy labels could be expressed in additional languages as required.
2.3.References
This Taxonomy provides references to China Fund Information Disclosure Regulations, Corporate Accounting Standard and other relevant standards. Figure 2 shows an example of the reference elements are used in this taxonomy, using “Fund Information Disclosure Content and Format Standard No. 2 <Annual Report Content and Format> chapter 2section2 clause 15 ” to illustrate how a reference is matched to these elements:
Figure 2: Reference Naming Structure
Name: / Fund Information Disclosure Content and Format Standard No. 2<Annual Report Content and Format>Chapter: / 2
Section / 2
Clause: / 15
Publisher: / CSRC
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 for each 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 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 never change. New versions will be issued under a different name, such as 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 fund information disclosure regulations, and other imperatives.
5.2.Comments and Feedback
Comments and feedback on the taxonomy are welcome. If you have a comment or feedback or wish to report an error, email comments to SSE ().
Detailed responses will not be provided for every comment submitted.
Copyright © 2006SSE
The XBRL Logo is a registered trademark of XBRL International ® All Rights Reserved, used with permission. XBRL International liability, trademark, document use, and softwarelicensing rules apply.