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Banking Taxonomy

 

 

Purpose and Scope

Represents Indian Generally Accepted Accounting Principles (GAAP) for financial statements of Banks. Banks using this taxonomy may need to extend taxonomy, if required.


Owner(s)

XBRL India
Jurisdiction

Date

6/30/2009


Status

Public Working Draft


Recognition Level

XBRL International
“Acknowledged”


Specification version

XBRL Specification Version 2.1, dated 2003-12-31 with errata corrections to 2008-07-02


References to other XBRL Modules

N.A.

Contact

Dr. Avinash Chander,
Technical Director, Institute of Chartered Accountants of India,

 

E-mail-

avinash@icai.org
, Tel: +91-011-30110456

 

Fax:
+91-011-30110582

Editors of
Taxonomy

Steering Committee
of XBRL Indian Jurisdiction, XBRL India


Comments

This taxonomy provides the reporting elements used in financial reports of the Banks. The taxonomy is extension to the Indian GAAP C&I taxonomy and the banking specific elements and extended links are added to the existing schema and linkbases. The banking entry-point will enable viewers to see the extended links and elements as used for banking taxonomy



Namespace

http://www.xbrl.in/in-gaap/2009-06-30 


Namespace prefix

in-gaap



Physical location of taxonomy files

http://www.xbrl.org/in/bk/2009/in-gaap-bk-2009-06-30.xsd

http://www.xbrl.org/in/bk/2009/in-gaap-2009-06-30.xsd

http://www.xbrl.org/in/bk/2009/in-gaap-roles-2009-06-30.xsd

http://www.xbrl.org/in/bk/2009/in-gaap-bk-roles-2009-06-30.xsd

http://www.xbrl.org/in/bk/2009/in-gaap-bk-2009-06-30_cal.xml

http://www.xbrl.org/in/bk/2009/in-gaap-2009-06-30_lab.xml

http://www.xbrl.org/in/bk/2009/in-gaap-bk-2009-06-30_pre.xml

http://www.xbrl.org/in/bk/2009/in-gaap-bk-2009-06-30_def.xml



All DTS files


http://www.xbrl.org/in/bk/2009/Bank_Taxonomy.zip



Printout of taxonomy elements


http://www.xbrl.org/in/bk/2009/Banks_Schema.pdf

http://www.xbrl.org/in/bk/2009/Banks_Calculation.pdf

http://www.xbrl.org/in/bk/2009/Banks_Presentation.pdf



Sample instance documents


http://www.xbrl.org/in/bk/2009/AllahabadBank_200110.zip

http://www.xbrl.org/in/bk/2009/StateBank_200110.zip



Summary document

http://www.xbrl.org/in/bk/2009/xbrlbk.htm


References to other taxonomies

 

None

Copyright and Licence


Copyright ©
[          ], XBRL India Jurisdiction


Copyright © [
], 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 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,
TRADEMARKS OR OTHER RIGHTS.

Limitation of Liability


IN NO EVENT WILL XBRL
INTERNATIONAL OR THE OWNERS OR 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.