1. Finrep Rev2 XBRL Taxonomy XIV Eurofiling Workshop 30th-31st March 2011 EBA HQ, Tower 42, London, UK

2. FINREPrev2 status draft version proposed in Dec 2009 (DPM and taxonomy) changes in 2010: – DPM notation: stress shifted from dimensions to domains „table-table”: – 1st version: defined for a cell or sets of cells – 2nd version: defined for each cell separately – 3rd version: not needed (Excel AddIn and rendering coordinates) – taxonomy architecture (TBD later) – business users revision: proposal for changes by BDE and review by FINREP O.N.: reduction in number of domains and dimensions) incorporation of feedback in the DPM and suggested modifications (acceptance pending) plan: – availability of new templates: June 2011 (public consultations); 2011/2012 final version of templates effective Q1 2013; IFRS 9 taken into account (incorporation subject to decisions of IASB and EU Commission); further changes expected in the future as a result of modifications of IFRSs – DPM work starts in June 2011 – testing taxonomy available in Autumn 2011, final at the end of Q1 2012 FINREP Rev2 XBRL Taxonomy210/09/2015

3. Proposal for changes [1] AL – incorporate allowance into amounts (AT) breakdown CC – three new items in classes of comprehensive income – possible merge with „main” categories (overlapping members; one breakdown for „classes”) CG – possible merge with „main” categories (overlapping members; one breakdown for „classes”) GA – use explicit country codes (e.g. what is „Domestic”, what is „Other than domestic in EMU” – if domestic is EMU, …) IM – move past due periods to time intervals (see testing sample) MA – split into market (OTC, organized) and incorporate instruments into „main” categories (options and other under derivatives) FINREP Rev2 XBRL Taxonomy310/09/2015

4. Proposal for changes [2] MC – a number of changes resulting from intermediate totals (subtotals) – incorporation of other domains (CC, CG, …) MC & PL – solution for „Cash equivalents” cash and other instruments in MC cash and cash equivalents portfolio in PL – solution for „Other than held for sale portfolio outside IAS 39” tangible and intangible classes in MC measurement/valuation in PL – hybrid contracts move from PL to MC RT – incorporate instruments into „main” categories (CDS, CSO, TRS) under derivatives FINREP Rev2 XBRL Taxonomy410/09/2015

5. Testing materials set of 11 templates (FINREP/BSI-MIR use cases) including IFRS 9 Data Points Model – base items, dimensions, domains and general subdomains – hypercubes (complete scope/template specific) including hypercube related subdomains taxonomy testing: – folders structure for versioning – complete scope hypercubes – template specific hypercubes – tables linkbase – formula linkbase FINREP Rev2 XBRL Taxonomy510/09/2015

6. FINREP Rev2 XBRL Taxonomy6 Conceptual level (Dictionary) (coherent with definitions in legal format) Functinal relationships layer (stability of mapping to/from taxonomy) Presentation relatinships layer (flexible views) National extension aim: coherency, stability, flexibility (+ simplicity and efficiency) aspects: implementation and maintanance (both at filer and supervisor sides) Architecture: Layers Overview and principles 10/09/2015

7. Architecture: Layers Building blocks Eurofiling lavel National extensions level Extension of definitions and modification of functional relationships (extensions) and national extension views. National extensions level Extension of definitions and modification of functional relationships (extensions) and national extension views. Definition of base (primary) items, dimension items, domains and their members as well as subdomains (and their application for certain dimensions). Presentational relationships (views) Structuring and presenting of data according to current requirements (rendering information, template specific hypercubes, validations). Functional relationships Specific for certain information requirements but template independent universe of possible data points supporting mapping from and to external sources (complete scope hypercubes ) Conceptual layer Relationship layer Defintions of common items for all information requirements within a framework Definitions of items specific for certain information requirements, e.g. applicable for FINREP/COREP/ECB Statistics of BSI and MIR/Other FINREP Rev2 XBRL Taxonomy710/09/2015

8. Architecture: Layers Application in linkbases FINREP Rev2 XBRL Taxonomy8 Functional relations Complete model of information requirements Presentation relations Current information requirements in views Dictionary Concepts declarations, labels and references 10/09/2015

9. Architecture: Layers Content of taxonomy files File typeCommon dictionary Specific (for certain information requirements) dictionary Functional relationships Presentational relationships (views) schema primary items, dimension items, domain members hypercube items label and generic label linkbase general application labels for items, dimension (ELR) specific labels, labels for ELRs application specific labels for items, dimension (ELR) specific labels, labels for ELRs labels for data points, labels for ELRs labels for rendering coordinates, labels for ELRs reference and generic reference linkbase general application references for items, dimension (ELR) specific references, references for ELRs references for data points, references for ELRs references for rendering coordinates, references for ELRs definition linkbase structure/hierarchy of primary items and subdomains; application of subdomains for certain dimensions (targetRole + new ELRs) complete scope hypercubes (primary items in dimensional breakdowns) table specific hypercubes and exclusions tables linkbase view of each template formula linkbase cross application (information requirements) rules cross template and template by template rules FINREP Rev2 XBRL Taxonomy910/09/2015

10. Folders structure eu-eurofiling{date}main{date)combasedimdd{domain}{ecb/eba/..}basedimdd{domain}cs{fin/sta/cor} {date - legislation publication} {date – taxonomy publication} {code/t#} technical (e.g. custom gen link) specific definitions functional relations presentational relations common definitions FINREP Rev2 XBRL Taxonomy1010/09/2015

11. /eu-eurofiling/ /main/ /{yyyy-mm-dd}/ /com/ /base/ combase.xsd combase-lab{ZZ}.xml combase-ref.xml combase-def.xml /dim/ comdim.xsd comdim-lab{ZZ}.xml comdim-ref.xml comdim-def.xml /d/ /d{XX}/ comd{XX}.xsd comd{XX}-lab{ZZ}.xml comd{XX}-ref.xml coms{XX}-def.xml /{sir}/ /base/ {sir}base.xsd {sir}base-lab{ZZ}.xml {sir}base-ref.xml {sir}base-def.xml /dim/ {sir}dim.xsd {sir}dim-lab{ZZ}.xsd {sir}dim-ref.xsd {sir}dim-def.xsd /d/ /d{XX}/ {sir}d{XX}.xsd {sir}d{XX}-lab{ZZ}.xml {sir}d{XX}-ref.xml {sir}s{XX}-def.xml /cs/ {sir}cs.xsd {sir}cs-lab{ZZ}.xml {sir}cs-ref.xml {sir}cs-def.xml {sir-sir}cs-frm.xml /{sir}/ /{yyyy-mm-dd}/ /{code/t#}/ {code/t#}.xsd {code/t#}-lab{ZZ}.xml {code/t#}-ref.xml {code/t#}-rend.xml {code/t#}-def.xml {code/t#}-frm.xml {code-t#}-frm.xml {code-t#}-lab{ZZ}.xml {entry-point}.xsd Files and folders: Relations FINREP Rev2 XBRL Taxonomy1110/09/2015

12. Naming convention Principles General – Names of files and prefixes should be short, represented by code (mnemonic) File names – File names should be terse and coded according to the architectural diagram to facilitate performance during processing of taxonomies and instances Namespaces – Namespaces should adhere to the general architecture allowing separation of common primaries, dimensions and domains QName: – critical for mapping to XBRL – applied in XBRL Formulas, Eurofiling Rendering, etc (instead of XLink + XPointer href). – stable and independent from potential taxonomy changes – include instead of import for referencing common definitions from specific (FINREP/COREP/BSI-MIR/…) definitions FINREP Rev2 XBRL Taxonomy1210/09/2015

13. Naming convention: Namespaces and prefixes SchemasPrefixNamespaceApplies to files Primary itemsbasehttp://www.eurofiling.info/base Applies to Common, COREP, FINREP, Statistics and future modules Dimension itemsdimhttp://www.eurofiling.info/dim Domainsd{domain}http://www.eurofiling.info/d/{domain} Templatest{#} ci http://www.eurofiling.info/{fin/...}/t{#} http://www.eurofiling.info/{cor/...}/ci Complete scope hypercubes{fin/sta}cshttp://www.eurofiling.info/{com/eba/ebc/...}/cs FINREP Rev2 XBRL Taxonomy1310/09/2015 no date (only on official location and processing instruction inside of each file ):

14. Naming convention: primary items single character to represent concept’s characters or data type: – m: monetary item type – i: integer item type – d: date item type – s: string item type – c: decimal item type – p: percent item type – n: pure item type – a: abstract concepts used for grouping (string, duration) single character to represent the period type (doesn’t apply to abstract items) – i:instant – d: duration sequential number (starting from 1) making a concept unique two representations of a single concept – instance and duration: same sequential number FINREP Rev2 XBRL Taxonomy1410/09/2015

15. Naming convention: Domain members and dimension items domain: unique two letters abbreviation/code (e.g. ga, ti, cu, …) explicit domain member, either (unique within a domain): – first character: x + sequential number (starting from 0/1) – standard codes (e.g. ISO) or abbreviations: currencies: eur, pln, usd, … geographical and political areas: pl, de, fr, gb, emu, oecd, … (but e.g. x14 for „Other than EMU”) time intervals: le1y, gt90d_le180d, (but e.g. x5 for „Overnight”) typed domain member: regular naming convention (e.g. „code”) dimension: unique two letters abbreviation/code (e.g. OM, RM, CR, CS, …) FINREP Rev2 XBRL Taxonomy1510/09/2015

16. Naming convention: Examples FINREP Rev2 XBRL Taxonomy1610/09/2015

17. Eurofiling tables linkbase Characteristics historically: evolution from presentation based rendering (enhanced presentation linkbase) of the Bank of Spain in use: BSI-MIR taxonomies in the Bank of Spain – automatic generation of forms (web-based) for reports’ submission – rendering of reports sent application: quantitative (mainly) tabular data based on generic link (specific resources, arcs and arcroles) handles well data points modeling approach some initial templates may require „normalization” FINREP Rev2 XBRL Taxonomy1710/09/2015

18. Eurofiling tables linkbase Principle of operation split: templates (file level), tables within a template or sections of tables (ELR level) axis: – y: coordinates representing headers of row – x: coordinates representing headers of columns – z: coordinates representing implicit information (e.g. from title of a table), drop-down list above the table (e.g. CR-IRB), etc hierarchical structure of headers – nesting, abstracts, … generic label and reference linkbases to store coordinates titles and references inheriting information from higher lever coordinates FINREP Rev2 XBRL Taxonomy1810/09/2015

19. Eurofiling tables linkbase - Example FINREP Rev2 XBRL Taxonomy19 Eurofiling rendering Z-axis Basic concept: Assets Location of activity: Spain Amount type: Outstanding Y-axis Category of assets Counterparty sector Original maturity X-axis Counterparty residence Instrument original currency 10/09/2015

20. FINREP Rev2 XBRL Taxonomy20 Eurofiling tables linkbase Schema gen:link rend:table rend:axisCoord … rend:axisCoord @abstract={boolean} rend:explicitDimCoord @dimension={QName} @value ={QName} label:label rend:axisArc @arcrole="table-axis" @axisType="zAxis"/"xAxis"/"yAxis" gen:arc @arcrole="axis-member" rend:pimaryItem @name={QName} rend:typedDimCoord @dimension={QName} @value="any"/"null" rend:timeReference @instant="end"/"start" @offset={integer} gen:arc @arcrole="element-label" gen:arc @arcrole="axis-member" http://www.eurofiling.info/eu/fr/xbrl/2010/rendering.xsd – resources: table axisCoord (@abstract) – primaryItem (@name) – timeReference (@instant, @offset) – explicitDimCoord (@dimension, @value) – typedDimCoord (@dimension, @value) – arcs: axisArc (@axisType) – arcroles: table-axis axis-member + Generic Link, Generic Labels. Generic References 10/09/2015

21. Definition and revision of taxonomy – Excel AddIn FINREP Rev2 XBRL Taxonomy2110/09/2015

22. http://www.eurofiling.info Copyright © 2005-2011 European Banking Authority using European Union Public Licence