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DGI taxonomy

• A general purpose taxonomy to report business
  data

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DGI Taxonomy description

• Supportive taxonomy that provides elements
  to identify the informing unit and the
  circumstances that define the context in which
  the XBRL instance is developed.
• Version 1.0, march 2005, was used by IPP
  taxonomy from the Spanish Stock Exchange Market
  Commission.
• Version 2.0 released in april 2006
• The linkbase of jurisdictional references was
  provided by the Mercantile Register for those
  elements that required it due to their nature,
  reinforcing the legal structure in which DGI was
  developed.
• DGI might be a model for other countries as the
  Latin Americans ones.

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Objectives

• Build a taxonomy for everybody.
• Result of the interaction of public and private
  institutions Bank of Spain, Spanish Stock
  Exchange Market Commission, Mercantile Register,
  National Statistics Institute, Tax Agency,
  Informa, Software AG, Fujitsu, Soluziona and PwC.
• Design a taxonomy to cover every need.
• Modular structure based in the agrupation by
  contents, with an addition of a basic or extended
  agroupation where required.
• Follow the development of GCD.
• DGI is broader than GCD that currently remains
  as a draft.

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Problems while developing the taxonomy.

• Problem
• Reaching an agreement in the contents of the
  dictionary.
• Problem
• Lack of a legal or formal predefined schema in
  the contents of the modules as well as the
  different points of view.
• Problem
• Long run manteinance of the values included in
  the different code lists used.

• Solution
• Dictionary with all the data with perspective of
  usage
• Solution
• Definition of basic and extended modules
  according to the level of detail.
• Solution
• Division, for tracking effects, of the contents
  of code lists.

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DGI structure
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ELEMENTARY

• A small module for a wide use
• Only 10 string type elements Entity name,
  Identification code, addres, province, locality
  name, zip postal code, e-mail, contact person and
  document description.
• To use DGI under every circumstance.

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GENERAL BASIC

• General identification data of the entity
• Legal name
• Identification code
• Address
• Types of comunication
• Empowered person

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GENERAL EXTENDED

• Includes the General Basic Module
• General legal characteristics
• Stock exchange market information
• Origin of the entity
• Subscribed capital
• Special situations.

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ECONOMIC ACTIVITY

• ECONOMIC ACTIVITY BASIC
• Description of principal operations and
  activities
• Trading activities
• Imports, exports
• Percentage net turnover
• Employment data
• Full / part time
• Gender
• ECONOMIC ACTIVITY EXTENDED
• Same basic economic information applied to local
  units like branche offices, storage centers, etc.

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INSTANCE DOCUMENT DATA

• Descriptive elements of the XBRL report
• Identification / description of the document
• Date
• Contact address
• Information about the accounting period.

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THIRD PARTY RELATIONS

• Parent entity
• Shareholding percentage
• Ownership structure
• Business combination types

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General Purpose Tuples and Code Item Types

• GENERAL PURPOSE TUPLES
• General structures frecuently used by the main
  modules
• Entity name
• Identifier
• Contact Person
• Country
• status
• CODE ITEM TYPES
• Module for internal use. Contains the technical
  characteristics and restrictions of the different
  elements that make operative the other modules.

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NATIONAL CODE LISTS

• Legal forms
• Region
• Issuing Entity
• Legal name
• Status
• Identifier
• Additional contact person
• Entity origin
• Quotation type
• Market identifier
• Route
• Special situations

• Activity type
• Trading activity
• Adress type
• Type of local unit
• Type of Domain
• Type of relation with the
• XBRL instance
• Type of shareholder with
• significant participation
• Consolidation method
• Type of financial entity

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International and activity code lists

• INTERNATIONAL CODE LISTS
• Country
• Types of Communication
• Types of web sites
• Adress format
• Language
• ACTIVITY CODE LISTS
• SIC
• NACE
• IAE

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THANK YOU FOR YOUR ATTENTION

• For more information about the DGI taxonomy
• http//www.xbrl.org.es/informacion/dgi.html
• Please note that there is a linkbase of labels
  in english and spanish (see the excel
  presentation file of the taxonomy).
• If you have some dubts or suggestion please
  contact by e-mail to
• dgi_at_xbrl.org.es

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