1. THE FINREP XBRL TAXONOMY Status Update Patrick Amis XBRL 13th International Conference Madrid, 17 May 2006

2. FINREP Taxonomy – Status Update
Objectives
Timetable
Process
Future Isues

3. IT Expert: Business Experts: Building upon: CORE TEAM Mark Creemers
Giancarlo Pellizzari
Jacobo Varela
Patrick Amis
Building upon:
Corep team advances and developments
Belgian experience

4. OBJECTIVES Reflect FINREP reporting scheme perfectly
(could be appreciated)
Facilitate adoption / adaptation by national banking supervisors in Europe
(and possible adaptation by banks)
Be consistent with other IFRS related taxonomies
=> IFRS-GP taxonomy (IASCF)

5. 2. TIMETABLE Start of work: End of January 2006 Intermediate versions
=> Yahoo Group
=> Version 0.24
First working draft for public release
=> Now!
Final version: September 2006?
=> Some national developments depend on it

6. 3. PROCESS Linking with IFRS-GP - Mapping IFRS-GP / FINREP
=> Based on IFRS references included in FINREP
=> Use of IFRS-GP 2004 (2005 not yet available but Finrep based on bound volume 2005!)
- Create missing elements
- Reference Linkbase
=> Check consistency with IFRS-GP
- Label Linkbase
=> Issue of translation in other languages

7. 3. PROCESS (continued) 3. FINREP Taxonomy IFRS - References
IFRS - GP Schema file
IFRS - Labels
FINREP - References
FINREP - Labels
FINREP Schema file
FINREP - Presentation
FINREP - Calculation
FINREP - Definition

8. 3. PROCESS (continued) Issues to consider - Use of dimensions ?
=> dimensions less necessary in FINREP
=> not in IFRS-GP at the moment
=> but certain FINREP aspects are good candidates

9. 4. FUTURE ISSUES 3. PROCESS (continued) Issues to consider
- Versioning (IFRS-GP)
=> Keep up with structure/content of IFRS-GP 2005
- Include Formula linkbase?
=> Calculation linkbase will be limited at the moment
- Registration of Finrep / IP issues

10. 4. FUTURE ISSUES
=> Maintenance!
- Future developments in XBRL
- FINREP and FINREP Taxonomy
might be impacted by rapidly evolving IFRS