1. XBRL PROJECTS AND EVENTS IN SPAIN Federico Flórez CIO – Bank of Spain Executive Secretary- XBRL Spain 12th XBRL International Conference Tokyo, Japan November 7 – 11, 2005

2. XBRL in Spain XBRL Projects Bank of Spain - Director Plan Next steps Conclusions a genda

3. 4 Increase the number of members Consolidate XBRL Spain organization. Taxonomies development Spread the XBRL standard Promote activities with Latinamerica Objectives to achieve after 1 year 5 3 2 1 XBRL PROJECTS AND EVENTS IN SPAIN XBRL in Spain

4. XBRL PROJECTS AND EVENTS IN SPAIN XBRL in Spain Organization General Meeting President Strategic Commission Audit Committee General Secretary Facilitator Board Consultancy & Mediation Marketing & Communication Management & Secretary Accounting Basel II Taxonomies Technology Development & Training Vicepresident

5. XBRL PROJECTS AND EVENTS IN SPAIN Members XBRL in Spain

6. XBRLPROJECTSXBRLPROJECTS XBRL PROJECTS AND EVENTS IN SPAIN ACRONYMCOMPLETE NAME RESPONSIBLEOBJECTIVE IPP Información Pública Periódica CNMVEstados financieros públicos de las empresas cotizadas y operadores en mercados bursátiles (circular 2/2002 de la CNMV). PGC90 Plan General Contable – 1990 ICACCuentas anuales definidas en el Plan General Contable de 1990, que deben depositar todas las empresas españolas en los Registros Mercantiles. DGI Datos Generales de Identificación Registro MercantilDatos comunes utilizados por diferentes instituciones para la identificación de las entidades. SST Sociedades y Servicios de Tasación Banco de EspañaEnvío de información pública de las sociedades de tasación. SIIF Sistemas de Intercambio de Información Financiera Banco de EspañaEstados financieros públicos de las entidades financieras (Circular 4/2004 del Banco de España) COREP Common Reporting CEBS (Banco de España) Núcleo de información común sobre solvencia de entidades financieras incluido en el Pilar I del acuerdo de Basilea II y su transposición a la normativa europea (revisión Directiva 12/2000) SEPBLAC Servicio Ejecutivo de la Comisión para la Prevención del Blanqueo de Capitales e Infracciones Monetarias Banco de España Información remitida al SEPBLAC en el ámbito de las medidas de prevención del Blanqueo de Capitales. BP/CB Balanza de Pagos / Central de Balances Banco de EspañaEnvío de información a la Balanza de Pagos por los obligados informantes y a la Central de Balances por las empresas que, voluntariamente, remiten sus datos.

7. XBRL PROJECTS AND EVENTS IN SPAIN XBRL in Spain First year results SOUTH AMERICA ACTIVITY 21 October 2005 – ChileX Congress CLAD 5 - 8 July 2005 – HondurasCNMV Congress 13 - 16 June 2005 – BrazilCLAD Congress 1 - 3 June 2005 – Bank of Spain - MadridXXXI Reunión de Sistematización de Banca Central. Bancos Centrales miembros del CEMLA 10 December 2004 - México D.FNormas Internacionales de Información Financiera para las Entidades de Crédito. CEMLA 18 November 2004 - Cartagena de Indias (Colombia)III Reunión del Grupo de Expertos Contables. IIMV (Instituto Iberoamericano de Mercados de Valores) SPAINACTIVITY 29 September 2005 – MadridII Congress XBRL Spain 29 June 2005 – London (UK)1ª European Conference XBRL Financial Services 21 June 2005 - Madrid (Spain)XBRL Conference Public Sector: "XBRL, un nuevo impulso hacia la modernización en el Sector Público" 16 - 18 June 2005 - Cerdeña (Italy)XBRL - ¿Cuáles son sus posibles usos y qué beneficios reporta a las entidades financieras? iBANCA, organized by INFODESA 1 June 2005 – Madrid (Spain)XBRL: Transformando el presente, acercando el futuro. Fujitsu y AFI 31 May 2005 – Madrid (Spain)III Edición de XML Business Integration World. Software AG 30 May 2005 – Madrid (Spain)II Internal Communication Seminar XBRL Spain 17 May 2005 – Madrid (Spain)Jornada de Desarrolladores de Software 26 - 29 April 2005 – Boston (USA)11th XBRL International Conference 26 April 2005 – Madrid (Spain)1er Congreso Extraordinario - Normas Internacionales de Información Financiera 18 - 21 Abril 2005 – Bank of Spain – Madrid (Spain)2º Workshop Supervisors XBRL 27-29 April 2005 – Barcelona (Spain)Foro Club de Usuarios del Servidor Financiero. INFODESA 7 March 2005 – Ámsterdam (Holland)XBRL in Europe - Jurisdiction Development meeting in Amsterdam 3 - 18 February – Bank of Spain - Madrid1st Workshop Supervisores sobre XBRL 31 January 2005 – Bank of SpainInternal Communication Seminar XBRL Spain 25 November 2004 - MadridVI International Congress IT Experts. "La e-administración en la información financiera 25 November 2004 - ValenciaIII Congreso Directivos CEDE 19 November 2004 - MaltaIII Convención Fujitsu para Entidades Financieras

8. Objectives Obtain an implementation plan of the XBRL standard in Bank of Spain, according to the following needs: Decide in detail the opportunities of application of the XBRL standard in Bank of Spain. Schedule the different productive goals until the implementation of the identified opportunities. XBRL PROJECTS AND EVENTS IN SPAIN Bank of Spain – Director Plan

9. Bank of Spain Financial Institutions International Regulators IMF World Bank Public Other International Institutions Eurostadt I.A.S.B. B.I.S. Others A.H.E. A.E.B. C.E.C.A. F.G.D. U.N.C.C.ASNEF D.G.S. I.N.E. Other Government Institutions C.N.M.V. F.G.D. Mercantile Register Treasury Department Valuation Companies Exchange Business Non Financial Institutions Other Non financial Institutions Saving Banks Credit Cooperatives ICO Banks Credit Financial Institutions ECB Internal analysis XBRL PROJECTS AND EVENTS IN SPAIN Bank of Spain – Director Plan

10. The external analysis is focus on the identification of the following aspects related to: Regulations applicable (IAS, IFRS, BAS II) XBRL trends (XML, XBRL, XBRL standards, interoperability within other standards) Institutions related to XBRL (XBRL International, Jurisdictions, Working Groups) Different XBRL International initiatives (Regulators, banks, governs, stock exchanges, …) XBRL PROJECTS AND EVENTS IN SPAIN External analysis Bank of Spain – Director Plan

11. Requirements of FI for B.E. Stability in the information structure Information reuse Level of information into a hierarchy Property of information structure format Interoperability Flow automation Periodicity Business Criteria Technological Criteria Taxonomy Tendencies Leadership External analysis Criteria Corporative image Criteria XBRL PROJECTS AND EVENTS IN SPAIN Opportunities Bank of Spain – Director Plan

12. Projects XBRL PROJECTS AND EVENTS IN SPAIN Bank of Spain – Director Plan

13. Access Channels Orchestration / Integrator Infrastructure Services Logs ServicesReports GenerationDirectory Services … Integrated Services Reports, Transformation, Analysis, Validation, Storage … Messages Treatment Connectors, Mappers, Validation, Routers, etc. Services of Security Contents Management Application Services Commercial Packages … Complex Information System example (Bank of Spain) Clients HOST Data warehouse Persistence of data INFORMATION BUS PREPARE TECHNICAL SOLUTION Define & implement the logical architecture XBRL added here! XBRL PROJECTS AND EVENTS IN SPAIN Bank of Spain – Director Plan

14. Increase the number of members Help South and Central America to implement XBRL Extend the use of XBRL in Spain with more projects XBRL PROJECTS AND EVENTS IN SPAIN Next steps

15. XBRL is a standard technology that can help in multiple ways: Regulators to reduce costs in receiving and validating business data and increase transparency Companies in the financial sector to generate data using standards Real projects means reality XBRL PROJECTS AND EVENTS IN SPAIN Conclusions